0001574291-21-000007 | 10-K | XBRL Viewer

Cash flows from operating activities(a):

$ 245,953

$ 236,677

$ 215,517

[1]	Represents the amortization of deferred revenues recorded in connection with the tower installation and modification transactions (described in note 6) that result in permanent improvements to the Company's towers. The Company receives no cash from, and is not party to, such transactions
[2]	Exclusive of depreciation, amortization and accretion shown separately and certain indirect costs included in the management fee.

Consolidated Statement of Cash Flows - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2020

Dec. 31, 2019

Dec. 31, 2018

Adjustments to reconcile net income (loss) to net cash provided by operating activities:

$ 245,953

$ 236,677

$ 215,517

Depreciation, amortization and accretion

210,333

207,396

207,528

Amortization Of Deferred Financing Costs

1,384

Asset write-down charges

424

1,050

593

Changes in assets and liabilities:

Increase (decrease) in accounts payable

1,824

(3,102)

(81)

Increase (decrease) in other liabilities

(19,506)

18,780

15,648

Decrease (increase) in receivables

(1,092)

1,887

(1,745)

Decrease (increase) in other assets

4,112

(13,003)

(12,003)

Net cash provided by (used for) operating activities

^[1]

443,432

451,069

426,841

Cash flows from investing activities:

Capital expenditures(b)

^[2]

(40,444)

(86,610)

(70,929)

Net cash provided by (used for) investing activities

(40,444)

(86,610)

(70,929)

Cash flows from financing activities:

Net cash provided by (used for) financing activities

^[3]

(405,956)

(362,759)

(367,976)

(405,956)

(362,759)

(367,976)

Net increase (decrease) in cash and cash equivalents

(2,968)

1,700

(12,064)

Cash and cash equivalents at beginning of year

20,407

18,707

30,771

Cash and cash equivalents at end of year

$ 17,439

$ 20,407

$ 18,707

[1]	The Company receives no cash from, and is not party to, the tower installation and modification transactions described in note 6. Such transactions, however, are reflected on the cash flow statement for GAAP purposes as if an amount equal to the lease component for such transactions had been received by the Company, and as such, the amounts have been recorded as deferred revenues.
[2]	Includes permanent improvements recorded in connection with the tower installation and modification transactions described in note 6. The Company receives no cash from, and is not party to, such transactions.
[3]	The Company receives no cash from, and is not party to, the tower installation and modification transactions described in note 6.

Consolidated Statement of Changes in Member's Equity - USD ($)
$ in Thousands

Total

Members' Capital [Member]

Accumulated Earnings (Deficit) [Member]

Balance, beginning at Dec. 31, 2017

$ 2,371,657

$ 0

Equity [Roll Forward]

^[1]

(367,976)

(152,459)

(215,517)

Balance, ending at Dec. 31, 2018

215,517

2,219,198

Other contribution from parent

3,838

Equity [Roll Forward]

^[1]

(362,759)

(126,082)

(236,677)

Balance, ending at Dec. 31, 2019

236,677

2,096,954

Equity [Roll Forward]

^[1]

(405,956)

(160,003)

(245,953)

Balance, ending at Dec. 31, 2020

245,953

$ 1,936,951

$ 0

[1]	The Company receives no cash from, and is not party to, the tower installation and modification transactions described in note 6.

Supplemental Cash Flow Elements [Abstract]

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

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+ Details

Supplemental Cash Flow Information

12 Months Ended

Dec. 31, 2020

Supplemental Cash Flow Information

The following table is a summary of the supplemental cash flow information during the years ended December 31, 2020, 2019 and 2018.


	For Years Ended December 31,
	2020		2019		2018
Supplemental disclosure of cash flow information:
Cash payments related to operating lease liabilities(a)(b)	$	106,877	$	105,933	$	—
Interest paid	38,490		38,490		38,490
Supplemental disclosure of non-cash operating, investing and financing activities:
New ROU assets obtained in exchange for operating lease liabilities(b)	57,112		101,884		—
Increase (decrease) in accounts payable for purchases of property and equipment	(2,961)		3,821		213

(a)Excludes the Company's contingent payments pursuant to operating leases, which are recorded as expense in the period such contingencies are resolved.

(b)Inclusive of leases with related parties. See note 6.

Supplemental Cash Flow Information (Tables)

12 Months Ended

Dec. 31, 2020

Supplemental Cash Flow Elements [Abstract]

Supplemental Disclosure of Cash Flow Information and Non-cash Investing and Financing Activities

The following table is a summary of the supplemental cash flow information during the years ended December 31, 2020, 2019 and 2018.


	For Years Ended December 31,
	2020		2019		2018
Supplemental disclosure of cash flow information:
Cash payments related to operating lease liabilities(a)(b)	$	106,877	$	105,933	$	—
Interest paid	38,490		38,490		38,490
Supplemental disclosure of non-cash operating, investing and financing activities:
New ROU assets obtained in exchange for operating lease liabilities(b)	57,112		101,884		—
Increase (decrease) in accounts payable for purchases of property and equipment	(2,961)		3,821		213

(a)Excludes the Company's contingent payments pursuant to operating leases, which are recorded as expense in the period such contingencies are resolved.

(b)Inclusive of leases with related parties. See note 6.

Supplemental Cash Flow Information (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2020

Dec. 31, 2019

Dec. 31, 2018

Supplemental Cash Flow Elements [Abstract]

Operating Lease, Payments

^[1],[2]

$ 106,877

$ 105,933

$ 0

Interest Paid

38,490

Supplemental disclosure of cash flow information:

Right-of-Use Asset Obtained in Exchange for Operating Lease Liability

^[2]

57,112

101,884

Increase (decrease) in accounts payable for purchases of property & equipment

$ (2,961)

$ 3,821

$ 213

[1]	Excludes the Company's contingent payments pursuant to operating leases, which are recorded as expense in the period such contingencies are resolved.
[2]	Inclusive of leases with related parties. See note 6

Basis of Presentation	12 Months Ended
Basis of Presentation	Dec. 31, 2020
Basis of Presentation [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements include the accounts of CC Holdings GS V LLC ("CCL") and its consolidated wholly owned subsidiaries (collectively, "Company"). The Company is a wholly owned subsidiary of Global Signal Operating Partnership, L.P. ("GSOP"), which is an indirect subsidiary of Crown Castle International Corp., a Delaware corporation ("CCIC"). CCL is a Delaware limited liability company ("LLC") that is a holding company and an issuer of the Company's debt. All significant intercompany balances and transactions have been eliminated in consolidation. As used herein, the term "including," and any variation thereof means "including without limitation." The use of the word "or" herein is not exclusive. The Company is organized specifically to own, lease and manage approximately 7,600 towers and other structures, such as rooftops, geographically dispersed throughout the U.S. (collectively, "towers"), and to a lesser extent, interests in land under third party and related party towers in various forms ("land interests") (collectively, "sites") that are geographically dispersed across the United States ("U.S"). The Company's core business is providing access, including space or capacity, to its sites via long-term contracts in various forms, including lease, license and sublease agreements (collectively, "tenant contracts"). The Company's customers on its sites are referred to herein as "tenants." Management services related to the Company's sites are performed by Crown Castle USA Inc. ("CCUSA"), an affiliate of the Company, under the Management Agreement (as defined in note 5), as the Company has no employees. Approximately 68% of the Company's sites are leased or subleased or operated and managed for an initial period of 32 years (through May 2037) under master leases or other agreements with T-Mobile (which T-Mobile assumed in connection with its merger with Sprint) ("T-Mobile Sites"). CCIC, through its subsidiaries (including the Company), has the option to purchase in 2037 all (but not less than all) of the T-Mobile Sites from T-Mobile for approximately $2.3 billion. CCIC has no obligation to exercise the purchase option. For U.S. federal income tax purposes, CCIC operates as a real estate investment trust ("REIT"), and as its indirect subsidiary, the Company's assets and operations are included in the CCIC REIT. See notes 2 and 8. The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities as of the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies The following is a discussion of the Company's significant accounting policies in effect for the year ended December 31, 2020. Receivables Allowance An allowance for doubtful accounts is recorded as an offset to accounts receivable. The Company uses judgment in estimating this allowance and considers historical collections, current credit status or contractual provisions. Additions to the allowance for doubtful accounts are charged to "Site rental costs of operations," and deductions from the allowance are recorded when specific accounts receivable are written off as uncollectible. Lease Accounting Effective January 1, 2019, the Company adopted new guidance on the recognition, measurement, presentation and disclosure of leases (commonly referred to as "ASC 842" or the "new lease standard") using a modified retrospective approach as of the effective date without adjusting the comparative periods. General. The Company evaluates whether a contract meets the definition of a lease whenever a contract grants a party the right to control the use of an identified asset for a period of time in exchange for consideration. To the extent the identified asset is able to be shared among multiple parties, the Company has determined that one party does not have control of the identified asset and the contract is not considered a lease. Lessee. The Company's lessee arrangements primarily consist of ground leases for land under towers. Ground leases for land are specific to each site, generally contain an initial term of five to 10 years and are renewable (and cancellable after a notice period) at the Company's option. The Company also enters into term easements and ground leases in which it prepays the entire term. The majority of the Company's lease agreements have certain termination rights that provide for cancellation after a notice period and multiple renewal options exercisable at the Company's option. The Company includes renewal option periods in its calculation of the estimated lease term when it determines the options are reasonably certain to be exercised. When such renewal options are deemed to be reasonably certain, the estimated lease term determined under ASC 842 will be greater than the non-cancelable term of the contractual arrangement. Although certain renewal periods are included in the estimated lease term, the Company would have the ability to terminate or elect to not renew a particular lease if business conditions warrant such a decision. The Company classifies its lessee arrangements at inception as either operating leases or finance leases. A lease is classified as a finance lease if at least one of the following criteria is met: (1) the lease transfers ownership of the underlying asset to the lessee, (2) the lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise, (3) the lease term is for a major part of the remaining economic life of the underlying asset, (4) the present value of the sum of the lease payments equals or exceeds substantially all of the fair value of the underlying asset, or (5) the underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term. A lease is classified as an operating lease if none of the five criteria described above for finance lease classification is met. Right-of-use ("ROU") assets associated with operating leases are included in "Operating lease right-of-use assets" on the Company's consolidated balance sheet. Current and long-term portions of lease liabilities related to operating leases are included in "Current portion of operating lease liabilities—third parties," "Current portion of operating lease liabilities—related parties," "Operating lease liabilities-third parties" and "Operating lease liabilities-related parties" on the Company's balance sheet. ROU assets represent the Company's right to use an underlying asset for the estimated lease term and lease liabilities represent the Company's present value of its future lease payments. In assessing its leases and determining its lease liability at lease commencement or upon modification, the Company is not able to readily determine the rate implicit for its lessee arrangements, and thus uses its incremental borrowing rate on a collateralized basis to determine the present value of the lease payments. The Company's ROU assets are measured as the balance of the lease liability plus any prepaid or accrued lease payments and any unamortized initial direct costs. Operating lease expenses are recognized on a ratable basis, regardless of whether the payment terms require the Company to make payments annually, quarterly, monthly, or for the entire term in advance. Certain of the Company's ground lease agreements contain fixed escalation clauses (such as fixed dollar or fixed percentage increases) or inflation-based escalation clauses (such as those tied to the change in consumer price index ("CPI")). If the payment terms include fixed escalator provisions, the effect of such increases is recognized on a straight-line basis. The Company calculates the straight-line expense over the tenant contract's estimated lease term, including any renewal option periods that the Company deems reasonably certain to be exercised. Lease agreements may also contain provisions for a contingent payment based on (1) the revenues derived from the sites located on the leased asset, (2) the change in CPI or (3) the usage of the leased asset. The Company's contingent payments are considered variable lease payments and are (1) not included in the initial measurement of the ROU asset or lease liability due to the uncertainty of the payment amount and (2) recorded as expense in the period such contingencies are resolved. ROU assets associated with finance leases are included in "Property and equipment, net" on the Company's consolidated balance sheet. If applicable, the Company measures the lease liability for finance leases using the effective interest method. The initial lease liability is increased to reflect interest on the liability and decreased to reflect payments made during the period. Interest on the lease liability is determined each period during the lease term as the amount that results in a constant periodic discount rate on the remaining balance of the liability. The Company measures ROU assets for finance leases on a ratable basis over the applicable lease term. The Company reviews the carrying value of its ROU assets for impairment, similar to its other long-lived assets, whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. The Company could record impairments in the future if there are changes in (1) long-term market conditions, (2) expected future operating results or (3) the utility of the assets that negatively impact the fair value of its ROU assets. Lessor. The Company's lessor arrangements primarily include tenant contracts for dedicated space on its shared sites. The Company classifies its leases at inception as operating, direct financing or sales-type leases. A lease is classified as a sales-type lease if at least one of the following criteria is met: (1) the lease transfers ownership of the underlying asset to the lessee, (2) the lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise, (3) the lease term is for a major part of the remaining economic life of the underlying asset, (4) the present value of the sum of the lease payments equals or exceeds substantially all of the fair value of the underlying assets, or (5) the underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term. Furthermore, when none of the above criteria is met, a lease is classified as a direct financing lease if both of the following criteria are met: (1) the present value of the of the sum of the lease payments and any residual value guaranteed by the lessee that is not already reflected in the lease payments equals or exceeds the fair value of the underlying asset and (2) it is probable that the lessor will collect the lease payments plus any amount necessary to satisfy a residual value guarantee. A lease is classified as an operating lease if it does not qualify as a sales-type or direct financing lease. Currently, the Company classifies all of its lessor arrangements as operating leases. Site rental revenues from the Company’s lessor arrangements are recognized on a straight-line, ratable basis over the fixed, non-cancelable term of the relevant tenant contract, regardless of whether the payments from the tenant are received in equal monthly amounts during the life of a tenant contract. Certain of the Company's tenant contracts contain fixed escalation clauses (such as fixed-dollar or fixed-percentage increases) or inflation-based escalation clauses (such as those tied to the change in CPI). If the payment terms call for fixed escalations, upfront payments, or rent-free periods, the rental revenue is recognized on a straight-line basis over the fixed, non-cancelable term of the agreement. When calculating straight-line site rental revenues, the Company considers all fixed elements of tenant contractual escalation provisions. In addition to the Company's revenue from tenant contracts, amounts under CCIC tower installation services and modifications agreements that represent a lease component to the Company are recognized as amortization of tower installations and modifications on a ratable basis over the length of the associated estimated lease term. Property and Equipment Property and equipment is stated at cost, net of accumulated depreciation. Property and equipment includes land owned in fee and perpetual easements for land, which have no definite life. Depreciation is computed utilizing the straight-line method at rates based upon the estimated useful lives of the various classes of assets. Depreciation of sites is generally computed with a useful life equal to the shorter of 20 years or the term of the underlying ground lease (including optional renewal periods). Additions and permanent improvements to the Company's sites are capitalized, while maintenance and repairs are expensed. The carrying value of property and equipment will be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. Abandonments and write-offs of property and equipment are recorded to "Asset write-down charges" on the Company's consolidated statement of operations and were $0.4 million, $1.1 million and $0.3 million for the years ended December 31, 2020, 2019 and 2018, respectively. Asset Retirement Obligations Pursuant to its ground lease and easement agreements, the Company records obligations to perform asset retirement activities, including requirements to remove sites or remediate the land on which the Company's towers are located. With respect to the T-Mobile Sites, the Company does not have retirement obligations to the extent such retirement would occur beyond the period for which it has a contract term. Asset retirement obligations are included in "Other long-term liabilities" on the Company's consolidated balance sheet. The liability accretes as a result of the passage of time and the related accretion expense is included in "Depreciation, amortization and accretion" on the Company's consolidated statement of operations. The associated asset retirement costs are capitalized as an additional carrying amount of the related long-lived asset and depreciated over the useful life of such asset. Goodwill Goodwill represents the excess of the purchase price for an acquired business over the allocated value of the related net assets. The Company tests goodwill for impairment on an annual basis, regardless of whether adverse events or changes in circumstances have occurred. The annual test begins with goodwill and all intangible assets being allocated to applicable reporting units. The Company then performs a qualitative assessment to determine whether it is "more likely than not" that the fair value of the reporting units is less than its carrying amount. If the Company concludes that it is "more likely than not" that the fair value of a reporting unit is less than its carrying amount, it is necessary to perform a quantitative step-one goodwill impairment test. The step-one goodwill impairment test compares the estimated fair value of the reporting unit and the carrying value of the reporting unit. If the carrying amount of a reporting unit is greater than its fair value, an impairment loss shall be recognized in an amount equal to such excess, limited to the total amount of goodwill allocated to the reporting unit. The Company has one reporting unit for goodwill impairment testing. The Company performed its most recent annual goodwill impairment test as of October 1, 2020, which resulted in no impairments. See "Recently Adopted Accounting Pronouncements" for a discussion of the recently adopted new guidance related to goodwill impairment evaluation. Intangible Assets Intangible assets are included in "Site rental contracts and tenant relationships, net" and "Other intangible assets, net" on the Company's consolidated balance sheet and predominately consist of the estimated fair value of site rental contracts and tenant relationships recorded in conjunction with acquisitions. The site rental contracts and tenant relationships intangible assets are comprised of (1) the current term of the existing leases, (2) the high rate of tenant retention, and (3) any associated relationships that are expected to generate value following the expiration of all renewal periods under existing leases. The useful lives of intangible assets are estimated based on the period over which the intangible asset is expected to benefit the Company gives consideration to the expected useful life of other assets to which the useful life may relate. Amortization expense for intangible assets is computed using the straight-line method over the estimated useful life of each of the intangible assets. The useful life of the site rental contracts and tenant relationships intangible asset is limited by the maximum depreciable life of the tower (20 years), as a result of the interdependency of the tower and site rental leases. In contrast, the site rental contracts and tenant relationships are estimated to provide economic benefits for several decades because of the low rate of tenant cancellations and high rate of tenant retention experienced to date. Thus, while site rental leases and tenant relationships are valued based upon the fair value, which includes assumptions regarding both (1) tenants' exercise of optional renewals contained in the acquired leases and (2) renewals of the acquired leases past the contractual term including exercisable options, the site rental contracts and tenant relationships are amortized over a period not to exceed 20 years. The carrying value of other intangible assets with finite useful lives will be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. The Company has a dual grouping policy for purposes of determining the unit of account for testing impairment of the site rental contracts and tenant relationships intangible assets. First, the Company pools the site rental contracts and tenant relationships with the related tower assets into portfolio groups for purposes of determining the unit of account for impairment testing. Second and separately, the Company evaluates the site rental contracts and tenant relationships by significant tenant or by tenant grouping for individually insignificant tenants, as appropriate. If the sum of the estimated future cash flows (undiscounted) expected to result from the use or eventual disposition of an asset is less than the carrying amount of the asset, an impairment loss is recognized. Measurement of an impairment loss is based on the fair value of the asset. Deferred Financing Costs Third-party costs incurred to obtain financing are deferred and are included as a direct deduction from the carrying amount of the related debt liability in "Debt" on the Company's consolidated balance sheet. Revenue Recognition Site rental revenues from the Company's tenant contracts are recognized on a straight-line, ratable basis over the fixed, non-cancelable term of the relevant tenant contract, which generally ranges from five to 15 years, regardless of whether the payments from the tenant are received in equal monthly amounts during the life of the tenant contract. The Company's contracts contain (1) fixed escalation clauses (such as fixed dollar or fixed percentage increases) or inflation-based escalation clauses (such as those tied to the CPI), (2) multiple renewal periods exercisable at the tenant's option and (3) only limited termination rights at the applicable tenant's option through the current term. If the payment terms call for fixed escalations, upfront payments, or rent-free periods, the revenue is recognized on a straight-line basis over the fixed, non-cancelable term of the agreement. When calculating straight-line rental revenues, the Company considers all fixed elements of tenant contractual escalation provisions, even if such escalation provisions contain a variable element in addition to a minimum. The Company's assets related to straight-line site rental revenues are included in "Deferred site rental receivables." Amounts billed or received prior to being earned are deferred and reflected in "Deferred revenues" on the Company's consolidated balance sheet. In addition to the Company's revenue from tenant contracts, amounts under the tower installation services and modifications agreements described in note 6 that represent a lease component to the Company are recognized as "Amortization of tower installations and modifications" on the Company's consolidated statement of operations on a ratable basis over the length of the associated estimated lease term. The Company and its subsidiaries are not parties to such transactions. Costs of Operations More than three-fourths of the Company's site rental costs of operations expenses consist of ground lease expenses, and the remainder includes repairs and maintenance expenses, utilities, property taxes and insurance. The Company's current liability related to accrued property taxes is included in "Other accrued liabilities" on the Company's consolidated balance sheet and was $5.0 million and $4.7 million as of December 31, 2020 and 2019, respectively. Generally, the Company's ground leases for land are specific to each site and are for an initial term of five years and are renewable for pre-determined periods. The Company also enters into term easement and ground leases in which it prepays the entire term in advance. Ground lease expenses are recognized on a ratable basis, regardless of whether the payment terms require the Company to make payments annually, quarterly, monthly, or for the entire term in advance. Certain of the Company's ground lease agreements contain fixed escalation clauses (such as fixed dollar or fixed percentage increases) or inflation-based escalation clauses (such as those tied to the change in CPI). If the payment terms include fixed escalator provisions, the effect of such increases is recognized on a straight-line basis. The Company's liability related to straight-line expense is included in "Operating lease right-of-use assets" on the Company's consolidated balance sheet. The Company's assets related to prepaid agreements is included in "Prepaid expenses" and "Operating lease right-of-use assets" on the Company's consolidated balance sheet. See also "Lease Accounting-Lessee". Management Fee The Company is charged a management fee by CCUSA, a wholly owned indirect subsidiary of CCIC, relating to management services, which include those functions reasonably necessary to maintain, market, operate, manage and administer the sites. The management fee is equal to 7.5% of the Company's revenues, excluding (1) the revenues from tenant contracts that are related to the accounting for leases with fixed escalators (as required by the applicable accounting standard), and (2) amortization of tower installations and modifications. See note 6. Income Taxes CCIC operates as a REIT for U.S. federal income tax purposes. The Company is an indirect subsidiary of CCIC and for U.S. federal income taxes purposes the Company's assets and operations are part of the CCIC REIT. As a REIT, CCIC is generally entitled to a deduction for dividends that it pays and therefore is not subject to U.S. federal corporate income tax on its net taxable income that is currently distributed to its stockholders. CCIC also may be subject to certain federal, state, local and foreign taxes on its income and assets, including (1) taxes on any undistributed income, (2) taxes related to the CCIC's taxable REIT subsidiaries, (3) franchise taxes, (4) property taxes and (5) transfer taxes. In addition, CCIC could under certain circumstances be required to pay an excise or penalty tax, which could be significant in amount, in order to utilize one or more relief provisions under the Internal Revenue Code of 1986, as amended to maintain qualification for taxation as a REIT. The Company reports penalties and tax-related interest expense as a component of the benefit (provision) for income taxes. As of December 21, 2020, 2019, and 2018, the Company has not recorded any material penalties related to its income tax positions. Fair Values The Company's assets and liabilities recorded at fair value are categorized based upon a fair value hierarchy that ranks the quality and reliability of the information used to determine fair value. The three levels of the fair value hierarchy are (1) Level 1 - quoted prices (unadjusted) in active and accessible markets, (2) Level 2 - observable prices that are based on inputs not quoted in active markets but corroborated by market data and (3) Level 3 - unobservable inputs and are not corroborated by market data. The Company evaluates fair value hierarchy level classifications quarterly, and transfers between levels are effective at the end of the quarterly period. The fair value of cash and cash equivalents approximates the carrying value. The Company determines the fair value of its debt securities based on indicative non-binding quotes from brokers. Quotes from brokers require judgment and are based on the brokers' interpretation of market information, including implied credit spreads for similar borrowings on recent trades or bid/ask prices or quotes from active markets if available. There were no changes since December 31, 2019 in the Company's valuation techniques used to measure fair values. See note 7 for a further discussion of fair values. Reporting Segments The Company has one operating segment. Recently Adopted Accounting Pronouncements In January 2017, the Financial Accounting Standards Board ("FASB") issued new guidance to simplify the accounting for goodwill impairment by removing the second step of the existing goodwill impairment test. As a result of the guidance, goodwill impairment, if any, will be measured during the step-one impairment test as the amount by which a reporting unit's carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. Additionally, the guidance does not change the option to complete a qualitative assessment prior to performing a step-one impairment test. The Company adopted the guidance as of January 1, 2020 and noted that there was not a material impact to its consolidated financial statements. Recent Accounting Pronouncements Not Yet Adopted No new accounting pronouncements issued but not yet adopted are expected to have a material impact on the Company's consolidated financial statements.

Property and Equipment

12 Months Ended

Dec. 31, 2020

Property, Plant and Equipment [Abstract]

Property and Equipment

The major classes of property and equipment are summarized in the table below.


	Estimated Useful Lives	December 31,
		2020		2019
Land(a)	—	$	76,685	$	76,610
Towers	1-20 years	2,046,165		1,992,394
Construction in progress	—	19,075		36,718
Total gross property and equipment		2,141,925		2,105,722
Less accumulated depreciation		(1,190,055)		(1,095,355)
Total property and equipment, net		$	951,870	$	1,010,367

(a)Includes land owned through fee interests and perpetual easements.

Depreciation expense was $95.6 million for the year ended December 31, 2020 and $93.0 million for both years ended December 31, 2019 and 2018.

Intangible Assets

12 Months Ended

Dec. 31, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets

The following is a summary of the Company's intangible assets.


	As of December 31, 2020						As of December 31, 2019
	Gross Carrying Value		Accumulated Amortization		Net Book Value		Gross Carrying Value		Accumulated Amortization		Net Book Value
Site rental contracts and tenant relationships	$	2,102,864	$	(1,540,041)	$	562,823	$	2,102,864	$	(1,426,466)	$	676,398
Other intangible assets	12,336		(9,885)		2,451		12,336		(9,778)		2,558
Total	$	2,115,200	$	(1,549,926)	$	565,274	$	2,115,200	$	(1,436,244)	$	678,956

Amortization expense related to intangible assets is classified as follows on the Company's consolidated statement of operations:


	For Years Ended December 31,
	2020		2019		2018
Depreciation, amortization and accretion	$	113,682	$	113,682	$	113,655
Site rental costs of operations(a)	—		—		1,514
Total amortization expense	$	113,682	$	113,682	$	115,169

(a)Amortization expense of intangible assets classified as "Site rental costs of operations" on the Company's consolidated statement of operations for the year ended December 31, 2018 represented amortization of below-market leases. Effective January 1, 2019, the Company adopted new guidance on the recognition, measurement, presentation and disclosure of leases and these below-market leases were de-recognized and reclassified from "Other intangible assets, net" to the "Operating lease right-of-use assets" on the Company's consolidated balance sheet.

For the year ended December 31, 2018, the Company recorded $1.7 million as a decrease to "Site rental costs of operations" for the amortization of above-market leases for land under the Company's towers. Effective January 1, 2019, these above-market leases were de-recognized and reclassified from "Other long-term liabilities" into the "Operating lease right-of-use assets" on the Company's consolidated balance sheet.

The estimated annual amortization expense related to intangible assets for the years ending December 31, 2021 to 2025 is as follows:


	Years Ending December 31,
	2021		2022		2023		2024		2025
Estimated annual amortization	$	113,682	$	113,682	$	113,682	$	77,526	$	70,295

Debt and Other Obligations

12 Months Ended

Dec. 31, 2020

Debt and Other Obligations [Abstract]

Debt and Other Obligations

Debt

2012 Secured Notes

On December 24, 2012, CCL and Crown Castle GS III Corp. ("Co-Issuer" and, together with CCL, "Issuers") issued (1) $500.0 million aggregate principal amount of 2.381% senior secured notes due December 2017 ("2.381% Secured Notes") and (2) $1.0 billion aggregate principal amount of 3.849% senior secured notes due April 2023 ("3.849% Secured Notes" and together with the 2.381% Secured Notes, "2012 Secured Notes"). The 2012 Secured Notes were issued pursuant to an indenture dated as of December 24, 2012 ("Indenture"), by and among the Issuers, the Guarantors (as defined below) and The Bank of New York Mellon Trust Company, N.A., as trustee ("Trustee"). The Issuers and the Guarantors are indirect wholly owned subsidiaries of CCIC. The Company used the net proceeds from the issuance of the 2012 Secured Notes to (1) repurchase and redeem a portion of the then outstanding 7.75% senior secured notes due 2017 ("7.75% Secured Notes") and (2) distribute cash to CCIC to fund the repurchase and redemption of a portion of CCIC's senior notes.

The outstanding balance of the 2012 Secured Notes as of December 31, 2020 and December 31, 2019 was $996.8 million and $995.4 million, respectively. The stated interest rate of the 2012 Secured Notes as of December 31, 2020 was 3.849% per annum.

The 3.849% Secured Notes are payable semi-annually in cash in arrears on April 15 and October 15 of each year, beginning on April 15, 2013. CCL, at its option, may redeem the 3.849% Secured Notes in whole or in part at any time by paying 100% of the principal amount of such 3.849% Secured Notes, together with accrued and unpaid interest, if any, plus a "make-whole" premium (as defined in the Indenture).

The 3.849% Secured Notes are guaranteed by the direct and indirect wholly owned subsidiaries of CCL, other than the Co-Issuer (collectively, "Guarantors"). The 3.849% Secured Notes will be paid solely from the cash flows generated from operation of the towers held directly or indirectly by CCL and the Guarantors.

Concurrently with the issuance of the 2012 Secured Notes, CCL and certain of its subsidiaries entered into a pledge and security agreement with the Trustee. Pursuant to the terms of such pledge and security agreement, the 3.849% Secured Notes are secured on a first-priority basis by a pledge of the equity interests of the Guarantors.

The Indenture limits, among other things, the ability of CCL and its subsidiaries to incur indebtedness, incur liens, enter into certain mergers or certain change of control transactions and enter into related party transactions, in each case subject to a number of exceptions and qualifications set forth in the Indenture.

Management Agreement. On December 24, 2012, CCL and the Guarantors entered into a management agreement ("Management Agreement") with CCUSA, an indirect wholly owned subsidiary of CCIC ("Manager"). The Management Agreement replaced the previous management agreement that existed among the parties. Pursuant to the Management Agreement, the Manager will continue to perform, on behalf of CCL and the Guarantors, those functions reasonably necessary to maintain, market, operate, manage and administer their respective sites. The Management Agreement requires that the Company maintain cash sufficient to operate the business, including sufficient cash to pay expenses for the following month (including any interest payment due during the next month pursuant to the Indenture).

Debt Restrictions. The Indenture does not contain financial maintenance covenants but it does contain restrictive negative covenants, subject to certain exceptions, related to the Company's ability to incur indebtedness, incur liens, enter into certain mergers or change of control transactions, sell or issue equity interests and enter into related party transactions. With respect to the restriction regarding the issuance of debt, the Company may not issue debt other than (1) certain permitted refinancings of the 3.849% Secured Notes, (2) unsecured trade payables in the ordinary course of business and financing of equipment, land or other property up to an aggregate of $100.0 million or (3) unsecured debt or additional notes under the Indenture provided that the Debt to Adjusted Consolidated Cash Flow Ratio (as defined in the Indenture) at the time of incurrence, and after giving effect to such incurrence, would have been no greater than 3.5 to 1. As of December 31, 2020, the Company's Debt to Adjusted Consolidated Cash Flow Ratio is 2.1 to 1, and, as a result, the Company currently has the ability to incur additional indebtedness. For purposes of restrictions related to the Company's Secured Notes Indenture, relevant debt calculations (such as the Debt to Adjusted Consolidated Cash Flow Ratio) are calculated in accordance with GAAP that was in effect as of December 2012, and, as such, exclude the impact of the Company's lease liability recorded as a result of its ASC 842 adoption on January 1, 2019. Further, the Company is not restricted in its ability to distribute cash to affiliates or issue dividends to its member.

Contractual Maturities

The following are the scheduled contractual maturities of the total debt of the Company outstanding at December 31, 2020.


	Years Ending December 31,
	2021		2022		2023		2024		2025		Thereafter		Total Cash Obligations		Unamortized Deferred Financing Costs		Total Debt Outstanding
Scheduled contractual maturities	$	—	$	—	$	1,000,000	$	—	$	—	$	—	$	1,000,000	$	(3,185)	$	996,815

Interest Expense and Amortization of Deferred Financing Costs

The components of "Interest expense and amortization of deferred financing costs" are as follows:


	Years Ended December 31,
	2020		2019		2018
Interest expense on debt obligations	$	38,490	$	38,490	$	38,490
Amortization of deferred financing costs	1,384		1,384		1,384

Total	$	39,874	$	39,874	$	39,874

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions Disclosure	Related Party TransactionsAs discussed in note 5, the Company and the Guarantors entered into a Management Agreement with CCUSA, which replaced a previous management agreement among the same parties. Pursuant to the Management Agreement, CCUSA has agreed to employ, supervise and pay at all times a sufficient number of capable employees as may be necessary to perform services in accordance with the operation standards defined in the Management Agreement. CCUSA currently acts as the Manager of the sites held by subsidiaries of CCIC. The management fee is equal to 7.5% of the Company's "Operating Revenues," as defined in the Management Agreement, which is based on the Company’s reported revenues adjusted to exclude certain items including revenues related to the accounting for leases with fixed escalators. The fee is compensation for those functions reasonably necessary to maintain, market, operate, manage and administer the sites, other than the operating expenses (which includes real estate and personal property taxes, ground lease and easement payments, and insurance premiums). The management fee charged by CCUSA for the years ended December 31, 2020, 2019 and 2018 totaled $51.8 million, $49.8 million and $48.5 million, respectively. Further, in connection with its role as Manager, CCUSA may offer certain installation and modification services to tenants on the Company's towers; however, the Company receives no cash from, and is not party to, such transactions. The Company includes the deferred revenue for a portion of the transaction price for the tower installation and modification services, which represents a lease component under GAAP, within "Deferred revenues," on the Company's consolidated balance sheet and recognizes it as "Amortization of tower installations and modifications" on the Company's consolidated statement of operations over the associated estimated lease term. The portions of the transaction price which do not represent a lease component are not reflected in the Company's operating results. As part of CCIC's strategy to obtain long-term control of the land under its towers, affiliates of the Company have acquired rights to land under the Company's towers. These affiliates then lease the land to the Company, and the Company pays ground rent expenses to the affiliates. Under such circumstances, the Company's obligation typically continues with the same or similar economic terms as the contract for the land that existed prior to the purchase of such land by the affiliate. As of December 31, 2020, more than 30% of the Company's towers were located on land which was controlled by an affiliate. Rent expense to affiliates totaled $45.9 million, $43.3 million and $41.0 million for the years ended December 31, 2020, 2019 and 2018, respectively. Also, the Company receives site rental revenue from affiliates for land owned by the Company on which affiliates have towers. Rent revenue from affiliates totaled $1.5 million for the year ended December 31, 2020 and $1.0 million for each of the years ended December 31, 2019 and 2018. For the years ended December 31, 2020, 2019 and 2018, the Company recorded an equity distribution of $406.0 million, $362.8 million and $368.0 million, respectively, reflecting distributions to its member. Cash on-hand above the amount that is required by the Management Agreement has been, and is expected to continue to be, distributed to the Company's parent company. As of December 31, 2020 and 2019, other than the amounts of its ROU assets and operating lease liabilities related to land leased from affiliates of the Company reflected in "Operating lease right-of-use assets," "Current portion of operating lease liabilities-related parties" and "Operating lease liabilities-related parties," the Company had no material related party assets or liabilities on its consolidated balance sheet.

Fair Value Disclosures

12 Months Ended

Dec. 31, 2020

Fair Value Disclosures [Abstract]

Fair Value Disclosures

Fair Values

The following table shows the estimated fair values of the Company's financial instruments, along with the carrying amounts of the related assets (liabilities). See also note 2.


	Level in Fair Value Hierarchy	December 31, 2020				December 31, 2019
		Carrying Amount		Fair Value		Carrying Amount		Fair Value
Assets:
Cash and cash equivalents	1	$	17,439	$	17,439	$	20,407	$	20,407
Liabilities:
Debt	2	996,815		1,076,000		995,431		1,046,200

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes For each the years ended December 31, 2020, 2019 and 2018, the Company had a provision for income taxes of $0.4 million, which consisted of state taxes in each of such years. The Company's effective tax rate for the years ended December 31, 2020, 2019 and 2018 differed from the federal statutory rate predominately due to CCIC's REIT status, including the dividends paid deduction (see notes 1 and 2) and the aforementioned impacts described above. As of December 31, 2020, there were no unrecognized tax benefits that would impact the effective tax rate, if recognized. From time to time, the Company is subject to examinations by various tax authorities in jurisdictions in which it has business operations. At this time, CCIC is not subject to an Internal Revenue Service examination. The Company regularly assesses the likelihood of additional assessments in each of the tax jurisdictions in which it has business operations. CCIC has no uncertain tax positions as of December 31, 2020.

Concentration of Credit Risk

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References + Details

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2020
Commitments and Contingencies [Abstract]
Commitments and Contingencies	Commitments and Contingencies The Company is involved in various claims, assessments, lawsuits or proceedings arising in the ordinary course of business. While there are uncertainties inherent in the ultimate outcome of such matters, and it is impossible to presently determine the ultimate costs or losses that may be incurred, if any, management believes the adverse resolution of such uncertainties and the incurrence of such costs should not have a material adverse effect on the Company's consolidated financial position or results of operations. See note 10 for a discussion of the operating lease commitments. In addition, see note 1 for a discussion of the CCIC's option to purchase approximately 68% of the Company's towers at the end of their respective lease terms. CCIC has no obligation to exercise the purchase option. Asset Retirement Obligations Pursuant to its ground lease and easement agreements, the Company has the obligation to perform certain asset retirement activities, including requirements upon contract termination to remove sites or remediate the land upon which its sites are located. Accretion expense related to liabilities for retirement obligations amounted to $1.0 million, $0.5 million, and $0.8 million for the years ended December 31, 2020, 2019 and 2018, respectively. As of December 31, 2020 and 2019, liabilities for retirement obligations amounted to $12.5 million and $11.4 million, respectively, representing the net present value of the estimated expected future cash outlay. As of December 31, 2020, the estimated undiscounted future cash outlay for asset retirement obligations was approximately $82.9 million. See note 2.

Leases

12 Months Ended

Dec. 31, 2020

Leases [Abstract]

Leases

Lessor Tenant Leases

The following table is a summary of the rental cash payments owed to the Company by tenants pursuant to tenant contracts in effect as of December 31, 2020. Generally, the Company's leases with its tenants provide for (1) annual escalations, (2) multiple renewal periods at the tenant's option and (3) only limited termination rights at the applicable tenant's option through the current term. As of December 31, 2020, the weighted-average remaining term (calculated by weighting the remaining term for each lease by the related site rental revenue) of tenant leases is approximately five years, exclusive of renewals at the tenant's option. The tenants' rental payments included in the table below are through the current terms and do not assume exercise of tenant renewal options.


	Years Ending December 31,
	2021		2022		2023		2024		2025		Thereafter		Total
Tenant leases(a)	$	701,781	$	691,203	$	566,683	$	518,907	$	456,828	$	1,205,615	$	4,141,017

(a)Inclusive of leases with related parties. See note 6.

Lessee Operating Leases

The components of the Company's operating lease expense are as follows:


	Years Ended December 31,
	2020		2019(d)
Lease cost(a):



Operating lease expense(b)	$	113,234	$	111,125
Variable lease expense(c)	45,755		45,704

Total lease expense	$	158,989	$	156,829

(a)Inclusive of leases with related parties. See note 6.

(b)Represents the Company's operating lease expense related to its ROU assets for the twelve months ended December 31, 2020 and 2019.

(c)Represents the Company's expense related to contingent payments for operating leases (such as payments based on revenues derived from the sites located on the leased asset) for the twelve months ended December 31, 2020 and 2019. Such contingencies are recognized as expense in the period they are resolved.

(d)Amounts for the year ended December 31, 2019 reflect a revision from the Company's 2019 Annual Report on Form 10-K relating to an immaterial classification error of certain operating lease expenses. In connection with this revision, the Company reclassified $8.7 million from operating lease expense to variable lease expense for the year ended December 31, 2019; total lease expense for the year ended December 31, 2019 remains unchanged.

Lessee Finance Leases

The Company's finance leases are related to the towers subject to prepaid master lease agreements with T-Mobile, which T-Mobile assumed in connection with its merger with Sprint, and are recorded as "Property and equipment, net" on the consolidated balance sheet. See note 1 for further discussion of the Company's prepaid master lease agreements. Finance leases and associated leasehold improvements related to gross property and equipment and accumulated depreciation were $976.9 million and $685.4 million, respectively, as of December 31, 2020. Finance leases and associated leasehold improvements related to gross property and equipment and accumulated depreciation were $978.1 million and $645.6 million, respectively, as of December 31, 2019. For the twelve months ended December 31, 2020 and 2019, the Company recorded $39.8 million and $41.1 million, respectively, to "Depreciation, amortization and accretion" related to finance leases.

Other Lessee Information

As of December 31, 2020, the Company's weighted-average remaining lease term and weighted-average discount rate for operating leases were 15 years and 3.8%, respectively.

The following table is a summary of the Company's maturities of operating lease liabilities as of December 31, 2020:


	Years Ending December 31,
	2021		2022		2023		2024		2025		Thereafter		Total undiscounted lease payments		Less: Imputed interest		Total operating lease liabilities
Operating leases(a)(b)	$	108,739	$	108,718	$	108,372	$	107,561	$	106,926	$	1,130,872	$	1,671,188	$	(433,063)	$	1,238,125

(a)Excludes the Company's contingent payments for operating leases (such as payments based on revenues derived from the sites located on the leased asset) as such arrangements are excluded from the Company's operating lease liability. Such contingencies are recognized as expense in the period they are resolved.

(b)Inclusive of leases with related parties. See note 6.

Concentration of Credit Risk

12 Months Ended

Dec. 31, 2020

Risks and Uncertainties [Abstract]

Financial instruments that potentially subject the Company to concentrations of credit risk are primarily cash and cash equivalents and trade receivables. The Company mitigates its risk with respect to cash and cash equivalents by maintaining such deposits at high credit quality financial institutions and monitoring the credit ratings of those institutions. See note 2.

The Company derives the largest portion of its revenues from tenants in the wireless industry. The Company also has a concentration in its volume of business with T-Mobile, AT&T and Verizon Wireless that accounts for a significant portion of the Company's revenues, receivables and deferred site rental receivables. The Company mitigates its concentrations of credit risk with respect to trade receivables by actively monitoring the creditworthiness of its tenants, the use of tenant leases with contractually determinable payment terms or proactive management of past due balances.

Major Tenants

The following table summarizes the percentage of the consolidated revenues for those tenants accounting for more than 10% of the consolidated revenues.


	Years Ended December 31,
	2020			2019		2018
T-Mobile	52	%	(a)	20	%	19	%
AT&T	22	%		22	%	20	%
Verizon Wireless	15	%		15	%	15	%
Sprint	—	%		33	%	35	%
Total	89	%		90	%	89	%

(a)Includes revenues derived from Sprint. T-Mobile and Sprint completed their merger on April 1, 2020.

Schedule II - Valuation and Qualifying Accounts (Notes)

12 Months Ended

Dec. 31, 2020

SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]

SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

CC HOLDINGS GS V LLC

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS

YEARS ENDED DECEMBER 31, 2020, 2019 AND 2018

(In thousands of dollars)


			Additions		Deductions
	Balance at Beginning of Year		Charged to Operations		Credited to Operations		Written Off		Balance at End of Year
Allowance for Doubtful Accounts Receivable:
2020	$	1,631	$	93	$	—	$	(27)	$	1,697
2019	$	1,601	$	323	$	—	$	(293)	$	1,631
2018	$	1,300	$	768	$	—	$	(467)	$	1,601

Schedule III - Real Estate and Accumulated Depreciation (Notes)

12 Months Ended

Dec. 31, 2020

SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation Disclosure [Abstract]

SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation Disclosure [Text Block]


Description	Encumbrances			Initial Cost to Company	Cost Capitalized Subsequent to Acquisition	Gross Amount Carried at Close of Current Period		Accumulated Depreciation at Close of Current Period		Date of Construction	Date Acquired	Life on Which Depreciation in Latest Income Statement is Computed
7,555 sites(1)	$	996,815	(2)	(3)	(3)	$	2,141,925	$	(1,190,055)	Various	Various	Up to 20 years

(1) No single site exceeds 5% of the aggregate gross amounts at which the assets were carried at the close of the period set forth in the table above.

(2) As of December 31, 2020, all of the Company's debt is secured by a pledge of the equity interests in each applicable Guarantor.

(3) The Company has omitted this information, as it would be impracticable to compile such information on a site-by-site basis.


	2020		2019
Gross amount at beginning	$	2,105,722	$	2,014,936
Additions during period:
Acquisitions through foreclosure	—		—
Other acquisitions	—		—
Site construction and improvements	37,408		79,039
Purchase of land interests	—		—
Sustaining capital expenditures	3,036		7,571
Other	—		7,666
Total additions	40,444		94,276
Deductions during period:
Cost of real estate sold or disposed	(1,453)		(3,490)
Other	(2,788)		—
Total deductions:	(4,241)		(3,490)
Balance at end	$	2,141,925	$	2,105,722


	2020		2019
Gross amount of accumulated depreciation at beginning	$	(1,095,355)	$	(1,004,485)
Additions during period:
Depreciation	(95,628)		(93,049)
Other	(82)		—
Total additions	(95,710)		(93,049)
Deductions during period:
Amount for assets sold or disposed	1,010		2,179
Other	—		—
Total deductions	1,010		2,179
Balance at end	$	(1,190,055)	$	(1,095,355)

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2020
Summary of Significant Accounting Policies [Abstract]
Receivables Allowance	Receivables AllowanceAn allowance for doubtful accounts is recorded as an offset to accounts receivable. The Company uses judgment in estimating this allowance and considers historical collections, current credit status or contractual provisions. Additions to the allowance for doubtful accounts are charged to "Site rental costs of operations," and deductions from the allowance are recorded when specific accounts receivable are written off as uncollectible.
General, Leases [Policy Text Block]	Lease Accounting Effective January 1, 2019, the Company adopted new guidance on the recognition, measurement, presentation and disclosure of leases (commonly referred to as "ASC 842" or the "new lease standard") using a modified retrospective approach as of the effective date without adjusting the comparative periods. General. The Company evaluates whether a contract meets the definition of a lease whenever a contract grants a party the right to control the use of an identified asset for a period of time in exchange for consideration. To the extent the identified asset is able to be shared among multiple parties, the Company has determined that one party does not have control of the identified asset and the contract is not considered a lease.
Lessee, Leases [Policy Text Block]	Lessee. The Company's lessee arrangements primarily consist of ground leases for land under towers. Ground leases for land are specific to each site, generally contain an initial term of five to 10 years and are renewable (and cancellable after a notice period) at the Company's option. The Company also enters into term easements and ground leases in which it prepays the entire term. The majority of the Company's lease agreements have certain termination rights that provide for cancellation after a notice period and multiple renewal options exercisable at the Company's option. The Company includes renewal option periods in its calculation of the estimated lease term when it determines the options are reasonably certain to be exercised. When such renewal options are deemed to be reasonably certain, the estimated lease term determined under ASC 842 will be greater than the non-cancelable term of the contractual arrangement. Although certain renewal periods are included in the estimated lease term, the Company would have the ability to terminate or elect to not renew a particular lease if business conditions warrant such a decision. The Company classifies its lessee arrangements at inception as either operating leases or finance leases. A lease is classified as a finance lease if at least one of the following criteria is met: (1) the lease transfers ownership of the underlying asset to the lessee, (2) the lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise, (3) the lease term is for a major part of the remaining economic life of the underlying asset, (4) the present value of the sum of the lease payments equals or exceeds substantially all of the fair value of the underlying asset, or (5) the underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term. A lease is classified as an operating lease if none of the five criteria described above for finance lease classification is met. Right-of-use ("ROU") assets associated with operating leases are included in "Operating lease right-of-use assets" on the Company's consolidated balance sheet. Current and long-term portions of lease liabilities related to operating leases are included in "Current portion of operating lease liabilities—third parties," "Current portion of operating lease liabilities—related parties," "Operating lease liabilities-third parties" and "Operating lease liabilities-related parties" on the Company's balance sheet. ROU assets represent the Company's right to use an underlying asset for the estimated lease term and lease liabilities represent the Company's present value of its future lease payments. In assessing its leases and determining its lease liability at lease commencement or upon modification, the Company is not able to readily determine the rate implicit for its lessee arrangements, and thus uses its incremental borrowing rate on a collateralized basis to determine the present value of the lease payments. The Company's ROU assets are measured as the balance of the lease liability plus any prepaid or accrued lease payments and any unamortized initial direct costs. Operating lease expenses are recognized on a ratable basis, regardless of whether the payment terms require the Company to make payments annually, quarterly, monthly, or for the entire term in advance. Certain of the Company's ground lease agreements contain fixed escalation clauses (such as fixed dollar or fixed percentage increases) or inflation-based escalation clauses (such as those tied to the change in consumer price index ("CPI")). If the payment terms include fixed escalator provisions, the effect of such increases is recognized on a straight-line basis. The Company calculates the straight-line expense over the tenant contract's estimated lease term, including any renewal option periods that the Company deems reasonably certain to be exercised. Lease agreements may also contain provisions for a contingent payment based on (1) the revenues derived from the sites located on the leased asset, (2) the change in CPI or (3) the usage of the leased asset. The Company's contingent payments are considered variable lease payments and are (1) not included in the initial measurement of the ROU asset or lease liability due to the uncertainty of the payment amount and (2) recorded as expense in the period such contingencies are resolved. ROU assets associated with finance leases are included in "Property and equipment, net" on the Company's consolidated balance sheet. If applicable, the Company measures the lease liability for finance leases using the effective interest method. The initial lease liability is increased to reflect interest on the liability and decreased to reflect payments made during the period. Interest on the lease liability is determined each period during the lease term as the amount that results in a constant periodic discount rate on the remaining balance of the liability. The Company measures ROU assets for finance leases on a ratable basis over the applicable lease term. The Company reviews the carrying value of its ROU assets for impairment, similar to its other long-lived assets, whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. The Company could record impairments in the future if there are changes in (1) long-term market conditions, (2) expected future operating results or (3) the utility of the assets that negatively impact the fair value of its ROU assets.
Lessor, Leases [Policy Text Block]	Lessor. The Company's lessor arrangements primarily include tenant contracts for dedicated space on its shared sites. The Company classifies its leases at inception as operating, direct financing or sales-type leases. A lease is classified as a sales-type lease if at least one of the following criteria is met: (1) the lease transfers ownership of the underlying asset to the lessee, (2) the lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise, (3) the lease term is for a major part of the remaining economic life of the underlying asset, (4) the present value of the sum of the lease payments equals or exceeds substantially all of the fair value of the underlying assets, or (5) the underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term. Furthermore, when none of the above criteria is met, a lease is classified as a direct financing lease if both of the following criteria are met: (1) the present value of the of the sum of the lease payments and any residual value guaranteed by the lessee that is not already reflected in the lease payments equals or exceeds the fair value of the underlying asset and (2) it is probable that the lessor will collect the lease payments plus any amount necessary to satisfy a residual value guarantee. A lease is classified as an operating lease if it does not qualify as a sales-type or direct financing lease. Currently, the Company classifies all of its lessor arrangements as operating leases. Site rental revenues from the Company’s lessor arrangements are recognized on a straight-line, ratable basis over the fixed, non-cancelable term of the relevant tenant contract, regardless of whether the payments from the tenant are received in equal monthly amounts during the life of a tenant contract. Certain of the Company's tenant contracts contain fixed escalation clauses (such as fixed-dollar or fixed-percentage increases) or inflation-based escalation clauses (such as those tied to the change in CPI). If the payment terms call for fixed escalations, upfront payments, or rent-free periods, the rental revenue is recognized on a straight-line basis over the fixed, non-cancelable term of the agreement. When calculating straight-line site rental revenues, the Company considers all fixed elements of tenant contractual escalation provisions. In addition to the Company's revenue from tenant contracts, amounts under CCIC tower installation services and modifications agreements that represent a lease component to the Company are recognized as amortization of tower installations and modifications on a ratable basis over the length of the associated estimated lease term.
Property and Equipment	Property and Equipment Property and equipment is stated at cost, net of accumulated depreciation. Property and equipment includes land owned in fee and perpetual easements for land, which have no definite life. Depreciation is computed utilizing the straight-line method at rates based upon the estimated useful lives of the various classes of assets. Depreciation of sites is generally computed with a useful life equal to the shorter of 20 years or the term of the underlying ground lease (including optional renewal periods). Additions and permanent improvements to the Company's sites are capitalized, while maintenance and repairs are expensed. The carrying value of property and equipment will be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. Abandonments and write-offs of property and equipment are recorded to "Asset write-down charges" on the Company's consolidated statement of operations and were $0.4 million, $1.1 million and $0.3 million for the years ended December 31, 2020, 2019 and 2018, respectively.
Asset Retirement Obligations	Asset Retirement Obligations Pursuant to its ground lease and easement agreements, the Company records obligations to perform asset retirement activities, including requirements to remove sites or remediate the land on which the Company's towers are located. With respect to the T-Mobile Sites, the Company does not have retirement obligations to the extent such retirement would occur beyond the period for which it has a contract term. Asset retirement obligations are included in "Other long-term liabilities" on the Company's consolidated balance sheet. The liability accretes as a result of the passage of time and the related accretion expense is included in "Depreciation, amortization and accretion" on the Company's consolidated statement of operations. The associated asset retirement costs are capitalized as an additional carrying amount of the related long-lived asset and depreciated over the useful life of such asset.
Goodwill	Goodwill Goodwill represents the excess of the purchase price for an acquired business over the allocated value of the related net assets. The Company tests goodwill for impairment on an annual basis, regardless of whether adverse events or changes in circumstances have occurred. The annual test begins with goodwill and all intangible assets being allocated to applicable reporting units. The Company then performs a qualitative assessment to determine whether it is "more likely than not" that the fair value of the reporting units is less than its carrying amount. If the Company concludes that it is "more likely than not" that the fair value of a reporting unit is less than its carrying amount, it is necessary to perform a quantitative step-one goodwill impairment test. The step-one goodwill impairment test compares the estimated fair value of the reporting unit and the carrying value of the reporting unit. If the carrying amount of a reporting unit is greater than its fair value, an impairment loss shall be recognized in an amount equal to such excess, limited to the total amount of goodwill allocated to the reporting unit. The Company has one reporting unit for goodwill impairment testing. The Company performed its most recent annual goodwill impairment test as of October 1, 2020, which resulted in no impairments. See "Recently Adopted Accounting Pronouncements" for a discussion of the recently adopted new guidance related to goodwill impairment evaluation.
Other Intangible Assets	Intangible Assets Intangible assets are included in "Site rental contracts and tenant relationships, net" and "Other intangible assets, net" on the Company's consolidated balance sheet and predominately consist of the estimated fair value of site rental contracts and tenant relationships recorded in conjunction with acquisitions. The site rental contracts and tenant relationships intangible assets are comprised of (1) the current term of the existing leases, (2) the high rate of tenant retention, and (3) any associated relationships that are expected to generate value following the expiration of all renewal periods under existing leases. The useful lives of intangible assets are estimated based on the period over which the intangible asset is expected to benefit the Company gives consideration to the expected useful life of other assets to which the useful life may relate. Amortization expense for intangible assets is computed using the straight-line method over the estimated useful life of each of the intangible assets. The useful life of the site rental contracts and tenant relationships intangible asset is limited by the maximum depreciable life of the tower (20 years), as a result of the interdependency of the tower and site rental leases. In contrast, the site rental contracts and tenant relationships are estimated to provide economic benefits for several decades because of the low rate of tenant cancellations and high rate of tenant retention experienced to date. Thus, while site rental leases and tenant relationships are valued based upon the fair value, which includes assumptions regarding both (1) tenants' exercise of optional renewals contained in the acquired leases and (2) renewals of the acquired leases past the contractual term including exercisable options, the site rental contracts and tenant relationships are amortized over a period not to exceed 20 years. The carrying value of other intangible assets with finite useful lives will be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. The Company has a dual grouping policy for purposes of determining the unit of account for testing impairment of the site rental contracts and tenant relationships intangible assets. First, the Company pools the site rental contracts and tenant relationships with the related tower assets into portfolio groups for purposes of determining the unit of account for impairment testing. Second and separately, the Company evaluates the site rental contracts and tenant relationships by significant tenant or by tenant grouping for individually insignificant tenants, as appropriate. If the sum of the estimated future cash flows (undiscounted) expected to result from the use or eventual disposition of an asset is less than the carrying amount of the asset, an impairment loss is recognized. Measurement of an impairment loss is based on the fair value of the asset
Deferred Financing Costs	Deferred Financing CostsThird-party costs incurred to obtain financing are deferred and are included as a direct deduction from the carrying amount of the related debt liability in "Debt" on the Company's consolidated balance sheet.
Revenue Recognition	Revenue Recognition Site rental revenues from the Company's tenant contracts are recognized on a straight-line, ratable basis over the fixed, non-cancelable term of the relevant tenant contract, which generally ranges from five to 15 years, regardless of whether the payments from the tenant are received in equal monthly amounts during the life of the tenant contract. The Company's contracts contain (1) fixed escalation clauses (such as fixed dollar or fixed percentage increases) or inflation-based escalation clauses (such as those tied to the CPI), (2) multiple renewal periods exercisable at the tenant's option and (3) only limited termination rights at the applicable tenant's option through the current term. If the payment terms call for fixed escalations, upfront payments, or rent-free periods, the revenue is recognized on a straight-line basis over the fixed, non-cancelable term of the agreement. When calculating straight-line rental revenues, the Company considers all fixed elements of tenant contractual escalation provisions, even if such escalation provisions contain a variable element in addition to a minimum. The Company's assets related to straight-line site rental revenues are included in "Deferred site rental receivables." Amounts billed or received prior to being earned are deferred and reflected in "Deferred revenues" on the Company's consolidated balance sheet.
Cost of Operations	Costs of Operations More than three-fourths of the Company's site rental costs of operations expenses consist of ground lease expenses, and the remainder includes repairs and maintenance expenses, utilities, property taxes and insurance. The Company's current liability related to accrued property taxes is included in "Other accrued liabilities" on the Company's consolidated balance sheet and was $5.0 million and $4.7 million as of December 31, 2020 and 2019, respectively. Generally, the Company's ground leases for land are specific to each site and are for an initial term of five years and are renewable for pre-determined periods. The Company also enters into term easement and ground leases in which it prepays the entire term in advance. Ground lease expenses are recognized on a ratable basis, regardless of whether the payment terms require the Company to make payments annually, quarterly, monthly, or for the entire term in advance. Certain of the Company's ground lease agreements contain fixed escalation clauses (such as fixed dollar or fixed percentage increases) or inflation-based escalation clauses (such as those tied to the change in CPI). If the payment terms include fixed escalator provisions, the effect of such increases is recognized on a straight-line basis. The Company's liability related to straight-line expense is included in "Operating lease right-of-use assets" on the Company's consolidated balance sheet. The Company's assets related to prepaid agreements is included in "Prepaid expenses" and "Operating lease right-of-use assets" on the Company's consolidated balance sheet. See also "Lease Accounting-Lessee".
Management Fee	Management Fee The Company is charged a management fee by CCUSA, a wholly owned indirect subsidiary of CCIC, relating to management services, which include those functions reasonably necessary to maintain, market, operate, manage and administer the sites. The management fee is equal to 7.5% of the Company's revenues, excluding (1) the revenues from tenant contracts that are related to the accounting for leases with fixed escalators (as required by the applicable accounting standard), and (2) amortization of tower installations and modifications. See note 6.
Income Taxes	Income TaxesCCIC operates as a REIT for U.S. federal income tax purposes. The Company is an indirect subsidiary of CCIC and for U.S. federal income taxes purposes the Company's assets and operations are part of the CCIC REIT. As a REIT, CCIC is generally entitled to a deduction for dividends that it pays and therefore is not subject to U.S. federal corporate income tax on its net taxable income that is currently distributed to its stockholders. CCIC also may be subject to certain federal, state, local and foreign taxes on its income and assets, including (1) taxes on any undistributed income, (2) taxes related to the CCIC's taxable REIT subsidiaries, (3) franchise taxes, (4) property taxes and (5) transfer taxes. In addition, CCIC could under certain circumstances be required to pay an excise or penalty tax, which could be significant in amount, in order to utilize one or more relief provisions under the Internal Revenue Code of 1986, as amended to maintain qualification for taxation as a REIT.
Fair Values	Fair Values The Company's assets and liabilities recorded at fair value are categorized based upon a fair value hierarchy that ranks the quality and reliability of the information used to determine fair value. The three levels of the fair value hierarchy are (1) Level 1 - quoted prices (unadjusted) in active and accessible markets, (2) Level 2 - observable prices that are based on inputs not quoted in active markets but corroborated by market data and (3) Level 3 - unobservable inputs and are not corroborated by market data. The Company evaluates fair value hierarchy level classifications quarterly, and transfers between levels are effective at the end of the quarterly period. The fair value of cash and cash equivalents approximates the carrying value. The Company determines the fair value of its debt securities based on indicative non-binding quotes from brokers. Quotes from brokers require judgment and are based on the brokers' interpretation of market information, including implied credit spreads for similar borrowings on recent trades or bid/ask prices or quotes from active markets if available. There were no changes since December 31, 2019 in the Company's valuation techniques used to measure fair values. See note 7 for a further discussion of fair values.
Reporting Segments	Reporting Segments The Company has one operating segment.
Recent Accounting Pronouncements	Recently Adopted Accounting Pronouncements In January 2017, the Financial Accounting Standards Board ("FASB") issued new guidance to simplify the accounting for goodwill impairment by removing the second step of the existing goodwill impairment test. As a result of the guidance, goodwill impairment, if any, will be measured during the step-one impairment test as the amount by which a reporting unit's carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. Additionally, the guidance does not change the option to complete a qualitative assessment prior to performing a step-one impairment test. The Company adopted the guidance as of January 1, 2020 and noted that there was not a material impact to its consolidated financial statements. Recent Accounting Pronouncements Not Yet Adopted No new accounting pronouncements issued but not yet adopted are expected to have a material impact on the Company's consolidated financial statements.

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2020

Property, Plant and Equipment [Abstract]

Major Classes of Property and Equipment

The major classes of property and equipment are summarized in the table below.


	Estimated Useful Lives	December 31,
		2020		2019
Land(a)	—	$	76,685	$	76,610
Towers	1-20 years	2,046,165		1,992,394
Construction in progress	—	19,075		36,718
Total gross property and equipment		2,141,925		2,105,722
Less accumulated depreciation		(1,190,055)		(1,095,355)
Total property and equipment, net		$	951,870	$	1,010,367

(a)Includes land owned through fee interests and perpetual easements.

Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets

The following is a summary of the Company's intangible assets.


	As of December 31, 2020						As of December 31, 2019
	Gross Carrying Value		Accumulated Amortization		Net Book Value		Gross Carrying Value		Accumulated Amortization		Net Book Value
Site rental contracts and tenant relationships	$	2,102,864	$	(1,540,041)	$	562,823	$	2,102,864	$	(1,426,466)	$	676,398
Other intangible assets	12,336		(9,885)		2,451		12,336		(9,778)		2,558
Total	$	2,115,200	$	(1,549,926)	$	565,274	$	2,115,200	$	(1,436,244)	$	678,956

Finite-lived Intangible Assets Amortization Expense

Amortization expense related to intangible assets is classified as follows on the Company's consolidated statement of operations:


	For Years Ended December 31,
	2020		2019		2018
Depreciation, amortization and accretion	$	113,682	$	113,682	$	113,655
Site rental costs of operations(a)	—		—		1,514
Total amortization expense	$	113,682	$	113,682	$	115,169

Schedule of Estimated Annual Amortization Expense

The estimated annual amortization expense related to intangible assets for the years ending December 31, 2021 to 2025 is as follows:


	Years Ending December 31,
	2021		2022		2023		2024		2025
Estimated annual amortization	$	113,682	$	113,682	$	113,682	$	77,526	$	70,295

Debt and Other Obligations (Tables)

12 Months Ended

Dec. 31, 2020

Debt and Other Obligations [Abstract]

Schedule of Maturities of Long-term Debt

Contractual Maturities

The following are the scheduled contractual maturities of the total debt of the Company outstanding at December 31, 2020.


	Years Ending December 31,
	2021		2022		2023		2024		2025		Thereafter		Total Cash Obligations		Unamortized Deferred Financing Costs		Total Debt Outstanding
Scheduled contractual maturities	$	—	$	—	$	1,000,000	$	—	$	—	$	—	$	1,000,000	$	(3,185)	$	996,815

Schedule Of Interest Expense And Amortization Of Deferred Financing Costs [Text Block]

The components of "Interest expense and amortization of deferred financing costs" are as follows:


	Years Ended December 31,
	2020		2019		2018
Interest expense on debt obligations	$	38,490	$	38,490	$	38,490
Amortization of deferred financing costs	1,384		1,384		1,384

Total	$	39,874	$	39,874	$	39,874

Fair Value Disclosures (Tables)

12 Months Ended

Dec. 31, 2020

Fair Value Disclosures [Abstract]

Estimated Fair Values and Carrying Amounts of Assets and Liabilities

Fair Values

The following table shows the estimated fair values of the Company's financial instruments, along with the carrying amounts of the related assets (liabilities). See also note 2.


	Level in Fair Value Hierarchy	December 31, 2020				December 31, 2019
		Carrying Amount		Fair Value		Carrying Amount		Fair Value
Assets:
Cash and cash equivalents	1	$	17,439	$	17,439	$	20,407	$	20,407
Liabilities:
Debt	2	996,815		1,076,000		995,431		1,046,200

Leases, Codification Topic 842 (Tables)

12 Months Ended

Dec. 31, 2020

Leases [Abstract]

Lease, Cost [Table Text Block]

The components of the Company's operating lease expense are as follows:


	Years Ended December 31,
	2020		2019(d)
Lease cost(a):



Operating lease expense(b)	$	113,234	$	111,125
Variable lease expense(c)	45,755		45,704

Total lease expense	$	158,989	$	156,829

(a)Inclusive of leases with related parties. See note 6.

(b)Represents the Company's operating lease expense related to its ROU assets for the twelve months ended December 31, 2020 and 2019.

Lessee, Operating Lease, Liability, Maturity Table [Table]

The following table is a summary of the Company's maturities of operating lease liabilities as of December 31, 2020:


	Years Ending December 31,
	2021		2022		2023		2024		2025		Thereafter		Total undiscounted lease payments		Less: Imputed interest		Total operating lease liabilities
Operating leases(a)(b)	$	108,739	$	108,718	$	108,372	$	107,561	$	106,926	$	1,130,872	$	1,671,188	$	(433,063)	$	1,238,125

(b)Inclusive of leases with related parties. See note 6.

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction

The tenants' rental payments included in the table below are through the current terms and do not assume exercise of tenant renewal options.


	Years Ending December 31,
	2021		2022		2023		2024		2025		Thereafter		Total
Tenant leases(a)	$	701,781	$	691,203	$	566,683	$	518,907	$	456,828	$	1,205,615	$	4,141,017

(a)Inclusive of leases with related parties. See note 6.

Concentration of Credit Risk (Tables)

12 Months Ended

Dec. 31, 2020

Risks and Uncertainties [Abstract]

A Summary of the Percentage of the Consolidated Revenues for Those Customers Accounting for More than 10% of the Consolidated Revenues

The following table summarizes the percentage of the consolidated revenues for those tenants accounting for more than 10% of the consolidated revenues.


	Years Ended December 31,
	2020			2019		2018
T-Mobile	52	%	(a)	20	%	19	%
AT&T	22	%		22	%	20	%
Verizon Wireless	15	%		15	%	15	%
Sprint	—	%		33	%	35	%
Total	89	%		90	%	89	%

(a)Includes revenues derived from Sprint. T-Mobile and Sprint completed their merger on April 1, 2020.

Schedule II - Valuation and Qualifying Accounts (Tables)

12 Months Ended

Dec. 31, 2020

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Movement in Valuation Allowances and Reserves


			Additions		Deductions
	Balance at Beginning of Year		Charged to Operations		Credited to Operations		Written Off		Balance at End of Year
Allowance for Doubtful Accounts Receivable:
2020	$	1,631	$	93	$	—	$	(27)	$	1,697
2019	$	1,601	$	323	$	—	$	(293)	$	1,631
2018	$	1,300	$	768	$	—	$	(467)	$	1,601

Basis of Presentation (Details) $ in Billions	12 Months Ended
Basis of Presentation (Details) $ in Billions	Dec. 31, 2020 USD ($)
Site Count	7,600
Leased or Operated Under Sprint Master Lease Agreements [Member]
Site count as a percentage of total sites	68.00%
Ground Lease Agreement Initial Term	32 years
Purchase Option Price	$ 2.3

Summary of Significant Accounting Policies (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Current Liability for Accrued Property Taxes	$ 5,000	$ 4,700
Portion of Company Site Rental Costs That Are Ground Lease Expenses	75.00%
Asset write-down charges	$ 424	1,050	$ 593
Property management fee, percent fee	7.50%
Useful life of site rental contracts and customer relationships (years)	20 years
Site Rental Contracts and Tenant Relationships [Member]
Estimated useful life, in years	20 years
Communications infrastructure [Member]
Estimated useful life, in years	20 years
Minimum [Member]
Revenue Recognition Non-cancelable Lease Term Range, Minimum	5 years
Ground Lease Agreement Initial Term	five years
Minimum [Member] \| Communications infrastructure [Member]
Estimated useful life, in years	1 year
Maximum [Member]
Revenue Recognition Non-cancelable Lease Term Range, Minimum	15 years
Ground Lease Agreement Initial Term	10 years
Maximum [Member] \| Communications infrastructure [Member]
Estimated useful life, in years	20 years
Tower Write-Down Charges [Member]
Asset write-down charges	$ 400	$ 1,100	$ 300

Property and Equipment (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2020

Dec. 31, 2019

Dec. 31, 2018

Less accumulated depreciation

$ 2,141,925

$ 2,105,722

$ 2,014,936

(1,190,055)

(1,095,355)

$ (1,004,485)

Total property and equipment, net

951,870

1,010,367

Depreciation expense

95,600

93,000

Land [Member]

Communications infrastructure [Member]

^[1]

76,685

76,610

Property, plant and equipment, useful life

$ 2,046,165

1,992,394

20 years

Communications infrastructure [Member] | Minimum [Member]

Property, plant and equipment, useful life

1 year

Communications infrastructure [Member] | Maximum [Member]

Property, plant and equipment, useful life

20 years

Construction in Process [Member]

$ 19,075

$ 36,718

[1]	Includes land owned through fee interests and perpetual easements.

Intangible Assets (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2020

Dec. 31, 2019

Dec. 31, 2018

Finite-Lived Intangible Assets, Gross

$ 2,115,200

Finite-Lived Intangible Assets, Accumulated Amortization

(1,549,926)

(1,436,244)

Finite-Lived Intangible Assets, Net

565,274

678,956

Other intangible assets, net

2,451

2,558

Amortization of Intangible Assets

113,682

$ 115,169

113,682

113,682

113,682

77,526

70,295

Amortization of above and below Market Leases

1,700

Depreciation, Amortization and Accretion [Member]

Amortization of Intangible Assets

113,682

113,655

Site Rental Costs of Operations [Member]

Amortization of Intangible Assets

^[1]

$ 1,514

Site Rental Contracts and Tenant Relationships [Member]

Finite-Lived Intangible Assets, Gross

2,102,864

Finite-Lived Intangible Assets, Accumulated Amortization

(1,540,041)

(1,426,466)

Finite-Lived Intangible Assets, Net

562,823

676,398

Other Intangible Assets [Member]

Finite-Lived Intangible Assets, Gross

12,336

Finite-Lived Intangible Assets, Accumulated Amortization

(9,885)

(9,778)

Other intangible assets, net

$ 2,451

$ 2,558

[1]

Amortization expense of intangible assets classified as "Site rental costs of operations" on the Company's consolidated statement of operations for the year ended December 31, 2018 represented amortization of below-market leases. Effective January 1, 2019, the Company adopted new guidance on the recognition, measurement, presentation and disclosure of leases and these below-market leases were de-recognized and reclassified from "Other intangible assets, net" to the "Operating lease right-of-use assets" on the Company's consolidated balance sheet.

Debt and Other Obligations (Indebtedness) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Total debt and other obligations	$ 996,815	$ 995,431

Debt and Other Obligations (Textuals) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2012 USD ($)
Debt Instrument [Line Items]
Total debt and other obligations	$ 996,815	$ 995,431
Face value of debt	996,815	995,431
2012 Secured Notes [Member]
Debt Instrument [Line Items]
Face value of debt	996,800	$ 995,400
High Yield Bonds [Member] \| 2012 Secured Notes [Member]
Debt Instrument [Line Items]
Debt covenant, trade payable restriction of equipment, land or other property, amount	$ 100,000
Debt covenant, debt to adjusted consolidated cash flow	3.5
Debt to adjusted cash flow ratio	2.1
Previously outstanding 2012 secured notes tranche A [Member] \| 2012 Secured Notes [Member]
Debt Instrument [Line Items]
Total debt and other obligations			$ 500,000
Stated interest rate			2.381%
2012 secured notes tranche B [Member] \| 2012 Secured Notes [Member]
Debt Instrument [Line Items]
Total debt and other obligations			$ 1,000,000
Stated interest rate	3.849%		3.849%

Debt and Other Obligations (Scheduled Contractual Maturities) (Details) $ in Thousands	Dec. 31, 2020 USD ($)
Debt and Other Obligations [Abstract]
2021	$ 0
2022	0
2023	1,000,000
2024	0
2025	0
Thereafter	0
Total Cash Obligations	1,000,000
Debt Instrument, Unamortized Deferred Financing Costs	(3,185)
Total Debt Outstanding	$ 996,815

Debt and Other Obligations Debt and Other Obligations (Interest Expense and Amortization of Deferred Financing Costs) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Debt and Other Obligations [Abstract]
Interest expense on debt obligations	$ 38,490	$ 38,490	$ 38,490
Amortization of deferred financing costs	(1,384)	(1,384)	(1,384)
Total	$ 39,874	$ 39,874	$ 39,874

Related Party Transactions (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2020

Dec. 31, 2019

Dec. 31, 2018

Property management fee, percent fee

7.50%

Management Fee

$ 51,847

$ 49,837

$ 48,520

Revenue from Related Parties

^[1]

(405,956)

(362,759)

(367,976)

Affiliate Costs

45,900

43,300

$ 41,000

$ 1,500

$ 1,000

Affiliated Entity [Member]

30.00%

[1]	The Company receives no cash from, and is not party to, the tower installation and modification transactions described in note 6.

Fair Value Disclosures (Estimated Fair Values and Carrying Amounts of Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents, carrying value	$ 17,439	$ 20,407	$ 18,707	$ 30,771
Long-term debt and other obligations, carrying amount	996,815	995,431
Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents, fair value	17,439	20,407
Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt and other obligations, fair value	$ 1,076,000	$ 1,046,200

Income Taxes (Benefit (Provision) for Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Taxes [Abstract]
Benefit (provision) for income taxes	$ (399)	$ (426)	$ (416)