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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. American Tower's accounts receivables for the quarter that ended in Mar. 2026 was $719 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
American Tower's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 23.96.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. American Tower's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-123.53.
American Tower Accounts Receivable Explanation
1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.
American Tower's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), American Tower's accounts receivable are only considered to be worth 75% of book value:
American Tower's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2026 is calculated as:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Be Aware
Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.
If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.
Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.
American Tower Accounts Receivable Related Terms
American Tower Accounts Receivable Historical Data
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The historical data trend for American Tower's Accounts Receivable can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
American Tower (AMT) has a Accounts Receivable of $719 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on American Tower and its competitors.
Is American Tower's Accounts Receivable too high?
American Tower's current Accounts Receivable is $719 Mil. Overall, American Tower has a GF Score™ of 77/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does American Tower's Accounts Receivable compare to DLR and EQIX?
American Tower's Accounts Receivable of $719 Mil can be compared against companies in the REITs industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a REITs company?
A good Accounts Receivable depends on the REITs industry context. However, Accounts Receivable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on American Tower and its competitors. American Tower's current Accounts Receivable is $719 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is American Tower stock overvalued right now?
Based on GuruFocus' analysis, American Tower (AMT) is currently considered Modestly Undervalued. The stock's GF Value™ is $207.61, compared to a current price of $179.26 — trading 13.7% below its estimated fair value. The current Accounts Receivable is $719 Mil. American Tower's overall GF Score™ is 77/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For American Tower (AMT), the current Accounts Receivable is $719 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is American Tower (AMT) Overvalued in 2026?
Based on GuruFocus' analysis, American Tower stock appears to be undervalued.
The current stock price of $179.26 is trading 13.7% below its estimated GF Value™ of $207.61.
GuruFocus considers American Tower to be Modestly Undervalued.
Key valuation signals for AMT:
Accounts Receivable: $719 Mil
GF Value™: $207.61 vs. price of $179.26 (13.7% below fair value)
No single metric tells the full story. See the AMT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
American Tower owns and operates about 150,000 wireless towers throughout the US, Asia, Latin America, Europe, and Africa. It also owns and/or operates 30 data centers in 11 US markets through its CoreSite segment. The company's customer base in the tower business is very concentrated, with most revenue in each market generated by the top three or four mobile carriers. The company operates 42,000 towers in the US, which accounted for about half of total revenue in 2025. Outside the US, American Tower operates about 47,000 towers in Latin America (dominated by Brazil), 33,000 towers in Europe, and 28,000 towers in Africa. American Tower operates as a REIT.
77GF Score
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