AMT (American Tower) Current Accrued Expense: $1,041 Mil (As of Mar. 2026)

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AMT American Tower Corp AMT
78 GF Score
Price $173.36
GF Value $208.17
Valuation Modestly Undervalued
! 5 Warning Signs
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What is American Tower Current Accrued Expense?

American Tower AMT -0.63% 78 Current Accrued Expense is $1,041 Mil as of Mar. 2026. GuruFocus rates AMT with a GF Score™ of 78/100 and a GF Value™ of $208.17 (Modestly Undervalued). The stock has 5 warning signs investors should review.

American Tower's Current Accrued Expense for the quarter that ended in Mar. 2026 was $1,041 Mil.

American Tower's quarterly Current Accrued Expense increased from Sep. 2025 ($1,075 Mil) to Dec. 2025 ($1,155 Mil) but then declined from Dec. 2025 ($1,155 Mil) to Mar. 2026 ($1,041 Mil).

American Tower's annual Current Accrued Expense declined from Dec. 2023 ($1,096 Mil) to Dec. 2024 ($1,055 Mil) but then increased from Dec. 2024 ($1,055 Mil) to Dec. 2025 ($1,155 Mil).


American Tower Current Accrued Expense Historical Data

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The historical data trend for American Tower's Current Accrued Expense 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 Current Accrued Expense Chart

American Tower Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,151.10 1,154.90 1,095.60 1,054.60 1,155.30

American Tower Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Current Accrued Expense Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1,030.90 1,071.30 1,074.80 1,155.30 1,040.80
AMT
78GF Score
American Tower Corp AMT
Current Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
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American Tower Current Accrued Expense Calculation

Current Accrued Expense is the expense incurred during the accounting period, but not required to be paid until a later date. It includes compensation, interest, pensions and all other miscellaneous accruals reported by the company.

What does a Current Accrued Expense of $1,041 Mil mean?
American Tower (AMT) has a Current Accrued Expense of $1,041 Mil as of Mar. 2026. Current Accrued Expense records the total amount of accrued expenses. View historical data on American Tower and its competitors.
Is American Tower's Current Accrued Expense too high?
American Tower's current Current Accrued Expense is $1,041 Mil. Overall, American Tower has a GF Score™ of 78/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does American Tower's Current Accrued Expense compare to DLR and EQIX?
American Tower's Current Accrued Expense of $1,041 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 Current Accrued Expense for a REITs company?
A good Current Accrued Expense depends on the REITs industry context. However, Current Accrued Expense 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 Current Accrued Expense mean?
A high Current Accrued Expense can signal that a stock is expensive relative to its fundamentals. Current Accrued Expense records the total amount of accrued expenses. View historical data on American Tower and its competitors. American Tower's current Current Accrued Expense is $1,041 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 $208.17, compared to a current price of $173.36 — trading 16.7% below its estimated fair value. The current Current Accrued Expense is $1,041 Mil. American Tower's overall GF Score™ is 78/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Accrued Expense calculated?
Current Accrued Expense is calculated from a company's financial statements. For American Tower (AMT), the current Current Accrued Expense is $1,041 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 $173.36 is trading 16.7% below its estimated GF Value™ of $208.17. GuruFocus considers American Tower to be Modestly Undervalued.

Key valuation signals for AMT:

  • Current Accrued Expense: $1,041 Mil
  • GF Value™: $208.17 vs. price of $173.36 (16.7% below fair value)
  • GF Score™: 78/100 with 5 warning signs

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 Business Description

Industry Real EstateREITs
Address 222 Berkeley Street, 7th Floor, Boston, MA, USA, 02116
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.
78GF Score

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Current Accrued Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$173.36
Price
$208.17
GF Value