American Tower (AMT) 10-K27 Feb 242023 FY Annual reportFinancial data

Company Profile

Cover

Cover - USD ($) $ in Billions	12 Months Ended
Cover - USD ($) $ in Billions	Dec. 31, 2023	Feb. 20, 2024	Jun. 30, 2023
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Current Fiscal Year End Date	--12-31
Document Period End Date	Dec. 31, 2023
Document Transition Report	false
Entity File Number	001-14195
Entity Registrant Name	American Tower Corporation
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	65-0723837
Entity Address, Address Line One	116 Huntington Avenue
Entity Address, City or Town	Boston
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	02116
City Area Code	617
Local Phone Number	375-7500
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Document Financial Statement Error Correction [Flag]	false
Entity Public Float			$ 90.2
Entity Common Stock, Shares Outstanding		466,352,208
Documents Incorporated by Reference	Portions of the definitive proxy statement (the “Definitive Proxy Statement”) to be filed with the Securities and Exchange Commission relative to the registrant’s 2024 Annual Meeting of Stockholders are incorporated by reference into Part III of this Report.
Entity Central Index Key	0001053507
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Amendment Flag	false
Common Stock
Document Information [Line Items]
Title of 12(b) Security	Common Stock, $0.01 par value
Trading Symbol	AMT
Security Exchange Name	NYSE
1.375% senior notes
Document Information [Line Items]
Title of 12(b) Security	1.375% Senior Notes due 2025
Trading Symbol	AMT 25A
Security Exchange Name	NYSE
1.950% senior notes
Document Information [Line Items]
Title of 12(b) Security	1.950% Senior Notes due 2026
Trading Symbol	AMT 26B
Security Exchange Name	NYSE
0.450% senior notes
Document Information [Line Items]
Title of 12(b) Security	0.450% Senior Notes due 2027
Trading Symbol	AMT 27C
Security Exchange Name	NYSE
0.400% senior notes
Document Information [Line Items]
Title of 12(b) Security	0.400% Senior Notes due 2027
Trading Symbol	AMT 27D
Security Exchange Name	NYSE
4.125% Senior Notes
Document Information [Line Items]
Title of 12(b) Security	4.125% Senior Notes due 2027
Trading Symbol	AMT 27F
Security Exchange Name	NYSE
0.500% senior notes
Document Information [Line Items]
Title of 12(b) Security	0.500% Senior Notes due 2028
Trading Symbol	AMT 28A
Security Exchange Name	NYSE
0.875% senior notes
Document Information [Line Items]
Title of 12(b) Security	0.875% Senior Notes due 2029
Trading Symbol	AMT 29B
Security Exchange Name	NYSE
0.950% senior notes
Document Information [Line Items]
Title of 12(b) Security	0.950% Senior Notes due 2030
Trading Symbol	AMT 30C
Security Exchange Name	NYSE
4.625% Notes
Document Information [Line Items]
Title of 12(b) Security	4.625% Senior Notes due 2031
Trading Symbol	AMT 31B
Security Exchange Name	NYSE
1.000% Notes
Document Information [Line Items]
Title of 12(b) Security	1.000% Senior Notes due 2032
Trading Symbol	AMT 32
Security Exchange Name	NYSE
1.250% senior notes
Document Information [Line Items]
Title of 12(b) Security	1.250% Senior Notes due 2033
Trading Symbol	AMT 33
Security Exchange Name	NYSE

Audit Information

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2023
Auditor Information [Abstract]
Auditor Firm ID	34
Auditor Name	Deloitte & Touche LLP
Auditor Location	Boston, Massachusetts

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
CURRENT ASSETS:
Cash and cash equivalents	$ 1,973.3	$ 2,028.4
Restricted cash	120.1	112.3
Accounts receivable, net	669.7	758.3
Prepaid and other current assets	946.9	723.3
Total current assets	3,710	3,622.3
PROPERTY AND EQUIPMENT, net	19,788.8	19,998.3
GOODWILL	12,639	12,956.7
OTHER INTANGIBLE ASSETS, net	16,520.7	17,983.3
DEFERRED TAX ASSET	179.1	129.2
DEFERRED RENT ASSET	3,521.8	3,039.1
RIGHT-OF-USE ASSET	8,878.8	8,918.9
NOTES RECEIVABLE AND OTHER NON-CURRENT ASSETS	789.4	546.7
TOTAL	66,027.6	67,194.5
CURRENT LIABILITIES:
Accounts payable	258.7	218.6
Accrued expenses	1,280.6	1,344.2
Distributions payable	906.2	745.3
Accrued interest	387	261
Current portion of operating lease liability	794.6	788.9
Current portion of long-term obligations	3,187.5	4,514.2
Unearned revenue	434.7	439.7
Total current liabilities	7,249.3	8,311.9
LONG-TERM OBLIGATIONS	35,734	34,156
OPERATING LEASE LIABILITY	7,438.7	7,591.9
ASSET RETIREMENT OBLIGATIONS	2,158.2	2,047.4
DEFERRED TAX LIABILITY	1,361.4	1,492
OTHER NON-CURRENT LIABILITIES	1,220.6	1,186.8
Total liabilities	55,162.2	54,786
COMMITMENTS AND CONTINGENCIES
EQUITY (shares in thousands):
Common stock: $0.01 par value; 1,000,000 shares authorized; 477,300 and 476,623 shares issued; and 466,296 and 465,619 shares outstanding, respectively	4.8	4.8
Additional paid-in capital	14,872.9	14,689
Distributions in excess of earnings	(3,638.8)	(2,101.9)
Accumulated other comprehensive loss	(5,739.5)	(5,718.3)
Treasury stock (11,004 shares at cost)	(1,301.2)	(1,301.2)
Total American Tower Corporation equity	4,198.2	5,572.4
Noncontrolling interests	6,667.2	6,836.1
Total equity	10,865.4	12,408.5
TOTAL	$ 66,027.6	$ 67,194.5

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	1,000,000,000	1,000,000,000
Common stock, shares issued (in shares)	477,300,000	476,623,000
Common stock, shares outstanding (in shares)	466,296,000	465,619,000
Treasury stock, shares (in shares)	11,004,000	11,004,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
REVENUES:
Total operating revenues	$ 11,144.2	$ 10,711.1	$ 9,356.9
Costs of operations (exclusive of items shown separately below):
Property	3,200.5	3,156.4	2,585.3
Depreciation, amortization and accretion	3,086.5	3,355.1	2,332.6
Selling, general, administrative and development expense	992.5	972.3	811.6
Other operating expenses	377.7	767.6	398.7
Goodwill impairment	402	0	0
Total operating expenses	8,119.3	8,358.8	6,224.9
OPERATING INCOME	3,024.9	2,352.3	3,132
OTHER INCOME (EXPENSE):
Interest income	143.4	71.6	40.4
Interest expense	(1,398.2)	(1,136.5)	(870.9)
Loss on retirement of long-term obligations	(0.3)	(0.4)	(38.2)
Other (expense) income (including foreign currency (losses) gains of $(330.8), $449.4, and $557.9 respectively)	(248.5)	433.7	566.1
Total other expense	(1,503.6)	(631.6)	(302.6)
INCOME FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	1,521.3	1,720.7	2,829.4
Income tax provision	(154.2)	(24)	(261.8)
NET INCOME	1,367.1	1,696.7	2,567.6
Net loss attributable to noncontrolling interests	116.2	69.1	0.1
NET INCOME ATTRIBUTABLE TO AMERICAN TOWER CORPORATION COMMON STOCKHOLDERS, Basic	1,483.3	1,765.8	2,567.7
NET INCOME ATTRIBUTABLE TO AMERICAN TOWER CORPORATION COMMON STOCKHOLDERS, Diluted	$ 1,483.3	$ 1,765.8	$ 2,567.7
NET INCOME PER COMMON SHARE AMOUNTS:
Basic net income attributable to American Tower Corporation common stockholders (in dollars per share)	$ 3.18	$ 3.83	$ 5.69
Diluted net income attributable to American Tower Corporation common stockholders (in dollars per share)	$ 3.18	$ 3.82	$ 5.66
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING (in thousands):
BASIC (in shares)	466,063	461,519	451,498
DILUTED (in shares)	467,162	462,750	453,294
Property
REVENUES:
Total operating revenues	$ 11,001.2	$ 10,470	$ 9,109.6
Services
REVENUES:
Total operating revenues	143	241.1	247.3
Costs of operations (exclusive of items shown separately below):
Services	$ 60.1	$ 107.4	$ 96.7

CONSOLIDATED STATEMENTS OF OP_2

CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Foreign currency (losses) gains	$ (330.8)	$ 449.4	$ 557.9

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Net income	$ 1,367.1	$ 1,696.7	$ 2,567.6
Other comprehensive (loss) income:
Changes in fair value of cash flow hedges, each net of tax expense of $0	0	0	0
Reclassification of unrealized losses on cash flow hedges to net income, each net of tax expense of $0	0	0	0.1
Foreign currency translation adjustments, net of tax expense (benefit) of $0.3, $(0.8), and $(0.0), respectively.	60.2	(1,165)	(1,150.2)
Other comprehensive income (loss)	60.2	(1,165)	(1,150.1)
Comprehensive income	1,427.3	531.7	1,417.5
Comprehensive loss attributable to noncontrolling interests	34.8	254.7	169.6
Allocation of accumulated other comprehensive income resulting from purchases of noncontrolling interest and redeemable noncontrolling interests	0	0	1.1
Comprehensive income attributable to American Tower Corporation stockholders	$ 1,462.1	$ 786.4	$ 1,588.2

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Changes in fair value of cash flow hedges, tax	$ 0	$ 0	$ 0
Reclassification of unrealized losses on cash flow hedges to net income, tax	0	0	0
Foreign currency translation adjustments, tax expense (benefit)	$ 0.3	$ (0.8)	$ 0

CONSOLIDATED STATEMENTS OF EQUI

CONSOLIDATED STATEMENTS OF EQUITY - USD ($) shares in Thousands, $ in Millions		Total	Common Stock	Treasury Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Loss	Distributions in Excess of Earnings	Noncontrolling Interests
Balance at beginning of period (in shares) at Dec. 31, 2020			455,245
Balance at beginning of period (in shares) at Dec. 31, 2020				(10,915)
Balance at beginning of period at Dec. 31, 2020		$ 4,568.4	$ 4.6	$ (1,282.4)	$ 10,473.7	$ (3,759.4)	$ (1,343)	$ 474.9
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation related activity (in shares)	[1]		1,448
Stock-based compensation related activity	[1]	167.9	$ 0		167.9
Issuance of common stock - stock purchase plan (in shares)			68
Issuance of common stock—stock purchase plan		14.3	$ 0		14.3
Issuance of common stock (in shares)			9,900
Issuance of common stock		2,361.8	$ 0.1		2,361.7
Changes in fair value of cash flow hedges, net of tax		0				0
Reclassification of unrealized losses on cash flow hedges to net income, net of tax		0.1				0.1
Foreign currency translation adjustment, net of tax		(1,144.1)				(980.7)		(163.4)
Adjustment to noncontrolling interest		0			(648.4)	47.4		601
Contributions from noncontrolling interest holders		3,078.2						3,078.2
Distributions to noncontrolling interest		(218)			(214.9)			(3.1)
Redemption of noncontrolling interest (in shares)			26
Redemption of noncontrolling interest		0	$ 0		1.7			(1.7)
Purchases of redeemable noncontrolling interests		37.9			84.2	(46.3)
Purchase of noncontrolling interest		10.2						10.2
Common stock distributions declared		(2,367.1)					(2,367.1)
Net income (loss)		2,560					2,567.7	(7.7)
Balance at end of period (in shares) at Dec. 31, 2021			466,687
Balance at end of period (in shares) at Dec. 31, 2021				(10,915)
Balance at end of period at Dec. 31, 2021		9,069.6	$ 4.7	$ (1,282.4)	12,240.2	(4,738.9)	(1,142.4)	3,988.4
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation related activity (in shares)			676
Stock-based compensation related activity		141.9	$ 0		141.9
Issuance of common stock - stock purchase plan (in shares)			75
Issuance of common stock—stock purchase plan		15.3	$ 0		15.3
Issuance of common stock (in shares)			9,185
Issuance of common stock		2,291.7	$ 0.1		2,291.6
Treasury stock activity (in shares)				(89)
Treasury stock activity		(18.8)		$ (18.8)
Changes in fair value of cash flow hedges, net of tax		0
Reclassification of unrealized losses on cash flow hedges to net income, net of tax		0
Foreign currency translation adjustment, net of tax		(1,165)				(979.4)		(185.6)
Contributions from noncontrolling interest holders		3,125.4						3,125.4
Distributions to noncontrolling interest		(23)						(23)
Common stock distributions declared		(2,725.3)					(2,725.3)
Net income (loss)		$ 1,696.7					1,765.8	(69.1)
Balance at end of period (in shares) at Dec. 31, 2022		465,619	476,623
Balance at end of period (in shares) at Dec. 31, 2022		(11,004)		(11,004)
Balance at end of period at Dec. 31, 2022		$ 12,408.5	$ 4.8	$ (1,301.2)	14,689	(5,718.3)	(2,101.9)	6,836.1
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation related activity (in shares)			586
Stock-based compensation related activity		169.6	$ 0		169.6
Issuance of common stock - stock purchase plan (in shares)			91
Issuance of common stock—stock purchase plan		14.3	$ 0		14.3
Changes in fair value of cash flow hedges, net of tax		0
Reclassification of unrealized losses on cash flow hedges to net income, net of tax		0
Foreign currency translation adjustment, net of tax		60.2				(21.2)		81.4
Contributions from noncontrolling interest holders		12.7						12.7
Distributions to noncontrolling interest		(146.8)						(146.8)
Common stock distributions declared		(3,020.2)					(3,020.2)
Net income (loss)		$ 1,367.1					1,483.3	(116.2)
Balance at end of period (in shares) at Dec. 31, 2023		466,296	477,300
Balance at end of period (in shares) at Dec. 31, 2023		(11,004)		(11,004)
Balance at end of period at Dec. 31, 2023		$ 10,865.4	$ 4.8	$ (1,301.2)	$ 14,872.9	$ (5,739.5)	$ (3,638.8)	$ 6,667.2

[1] _______________ (1) For the year ended December 31, 2021, Additional-Paid in Capital includes $17.1 million of consideration related to the fair value of certain equity awards previously granted by CoreSite (as defined in note 6) under its equity plan that the Company assumed and converted into corresponding equity awards with respect to shares of the Company’s common stock (the “CoreSite Replacement Awards”).

CONSOLIDATED STATEMENTS OF EQ_2

CONSOLIDATED STATEMENTS OF EQUITY (Parenthetical) $ in Millions	12 Months Ended
	Dec. 31, 2021 USD ($)
Stock-based compensation related activity	$ 167.9	[1]
Additional Paid-in Capital
Stock-based compensation related activity	167.9	[1]
CoreSite Acquisition \| Additional Paid-in Capital
Stock-based compensation related activity	$ 17.1

[1] _______________ (1) For the year ended December 31, 2021, Additional-Paid in Capital includes $17.1 million of consideration related to the fair value of certain equity awards previously granted by CoreSite (as defined in note 6) under its equity plan that the Company assumed and converted into corresponding equity awards with respect to shares of the Company’s common stock (the “CoreSite Replacement Awards”).

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 1,367.1	$ 1,696.7	$ 2,567.6
Adjustments to reconcile net income to cash provided by operating activities:
Depreciation, amortization and accretion	3,086.5	3,355.1	2,332.6
Stock-based compensation expense	195.7	169.3	119.5
Loss on investments, unrealized foreign currency (gain) loss and other non-cash expense	279	(401.2)	(535.2)
Impairments, net loss on sale of long-lived assets, non-cash restructuring and merger related expenses	739.9	684.3	196.4
Loss on early retirement of long-term obligations	0.3	0.4	38.2
Amortization of deferred financing costs, debt discounts and premiums and other non-cash interest	49.8	47.5	39.9
Deferred income taxes	(182)	(236.7)	(41.2)
Changes in assets and liabilities, net of acquisitions:
Accounts receivable	(34.5)	(78.6)	(191.7)
Prepaid and other assets	(342.6)	(196.1)	(33.2)
Deferred rent asset	(472)	(499.8)	(465.6)
Right-of-use asset and Operating lease liability, net	(103.7)	(9.3)	(32.7)
Accounts payable and accrued expenses	(11.9)	(48.2)	33.2
Accrued interest	128.6	6.6	42.9
Unearned revenue	(43.4)	(818.9)	743.8
Other non-current liabilities	65.6	25.1	5.4
Cash provided by operating activities	4,722.4	3,696.2	4,819.9
CASH FLOWS FROM INVESTING ACTIVITIES
Payments for purchase of property and equipment and construction activities	(1,798.1)	(1,873.6)	(1,376.7)
Payments for acquisitions, net of cash acquired	(168)	(549)	(19,303.9)
Proceeds from sales of short-term investments and other non-current assets	17.3	19.6	14.3
Payment for investments in equity securities	0	0	(25)
Deposits and other	253.3	47.8	(0.9)
Cash used for investing activities	(1,695.5)	(2,355.2)	(20,692.2)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from short-term borrowings, net	148.7	28.8	0
Borrowings under credit facilities	6,120	4,190	12,856.9
Proceeds from issuance of senior notes, net	5,678.3	1,293.6	6,761.6
Proceeds from term loans	0	0	7,347
Proceeds from issuance of securities in securitization transaction	1,300	0	0
Repayments of notes payable, credit facilities, senior notes, secured debt, short-term borrowings, term loans and finance leases	(13,230.3)	(9,625.5)	(13,178.1)
Contributions from noncontrolling interest holders	4.1	3,120.8	3,078.2
Distributions to noncontrolling interest holders	(46.5)	(10.9)	(223.2)
Purchases of common stock	0	(18.8)	0
Proceeds from stock options and employee stock purchase plan	22.1	32.4	96.8
Distributions paid on common stock	(2,949.3)	(2,630.4)	(2,271)
Proceeds from the issuance of common stock, net	0	2,291.7	2,361.8
Payment for early retirement of long-term obligations	0	0	(74)
Deferred financing costs and other financing activities	(144.5)	(94.9)	(155.8)
Purchases of redeemable noncontrolling interests	0	0	(175.7)
Cash (used for) provided by financing activities	(3,097.4)	(1,423.2)	16,424.5
Net effect of changes in foreign currency exchange rates on cash and cash equivalents, and restricted cash	23.2	(120.4)	(70.3)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS, AND RESTRICTED CASH	(47.3)	(202.6)	481.9
CASH AND CASH EQUIVALENTS, AND RESTRICTED CASH, BEGINNING OF YEAR	2,140.7	2,343.3	1,861.4
CASH AND CASH EQUIVALENTS, AND RESTRICTED CASH, END OF YEAR	$ 2,093.4	$ 2,140.7	$ 2,343.3

BUSINESS AND SUMMARY OF SIGNIFI

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Business —American Tower Corporation (together with its subsidiaries, “ATC” or the “Company”) is one of the largest global real estate investment trusts and a leading independent owner, operator and developer of multitenant communications real estate. The Company’s primary business is the leasing of space on communications sites to wireless service providers, radio and television broadcast companies, wireless data providers, government agencies and municipalities and tenants in a number of other industries. The Company refers to this business, inclusive of its data center business discussed below, as its property operations. Additionally, the Company offers tower-related services in the United States, which the Company refers to as its services operations. These services include site application, zoning and permitting (“AZP”), structural and mount analyses and construction management, which primarily support the Company’s site leasing business, including the addition of new tenants and equipment on its sites. The Company’s customers include its tenants, licensees and other payers. The Company’s portfolio primarily consists of towers that it owns and towers that it operates pursuant to long-term lease arrangements, as well as distributed antenna system (“DAS”) networks, which provide seamless coverage solutions in certain in-building and outdoor wireless environments. In addition to the communications sites in its portfolio, the Company manages rooftop and tower sites for property owners under various contractual arrangements. The Company also holds other telecommunications infrastructure, fiber and property interests that it leases primarily to communications service providers and third-party tower operators and holds a portfolio of highly interconnected data center facilities and related assets in the United States that the Company provides for the leasing of space primarily to enterprises, network operators, cloud providers and supporting service providers. American Tower Corporation is a holding company that conducts its operations through its directly and indirectly owned subsidiaries and joint ventures. ATC’s principal domestic operating subsidiaries are American Towers LLC and SpectraSite Communications, LLC. ATC conducts its international operations primarily through its subsidiary, American Tower International, Inc., which in turn conducts operations through its various international holding and operating subsidiaries and joint ventures. The Company operates as a real estate investment trust for U.S. federal income tax purposes (“REIT”). Accordingly, the Company generally is not required to pay U.S. federal income taxes on income generated by its REIT operations, including the income derived from leasing space on its towers and in its data centers, as it receives a dividends paid deduction for distributions to stockholders that offsets its REIT taxable income and gains. However, the Company remains obligated to pay U.S. federal income taxes on earnings from its domestic taxable REIT subsidiaries (“TRSs”). In addition, the Company’s international assets and operations, regardless of their classification for U.S. tax purposes, continue to be subject to taxation in the jurisdictions where those assets are held or those operations are conducted. The use of TRSs enables the Company to continue to engage in certain businesses and jurisdictions while complying with REIT qualification requirements. The Company may, from time to time, change the election of previously designated TRSs to be included as part of the REIT. As of December 31, 2023, the Company’s REIT-qualified businesses included its U.S. tower leasing business, a majority of its U.S. indoor DAS networks business, its Services and Data Centers segments, as well as most of its operations in Canada, Costa Rica, France, Germany, Ghana, Kenya, Mexico, Nigeria, South Africa and Uganda. Principles of Consolidation and Basis of Presentation —The accompanying consolidated financial statements include the accounts of the Company and those entities in which it has a controlling interest. Investments in entities that the Company does not control are accounted for using the equity method or as investments in equity securities, depending upon the Company’s ability to exercise significant influence over operating and financial policies. All intercompany accounts and transactions have been eliminated. As of December 31, 2023, the Company holds (i) a 52% controlling interest in subsidiaries whose holdings consist of the Company’s operations in France, Germany and Spain (such subsidiaries collectively, “ATC Europe”) (Allianz and CDPQ (each as defined in note 15) hold the noncontrolling interests), (ii) a 51% controlling interest in a joint venture whose holdings consist of the Company’s operations in Bangladesh (Confidence Tower Holdings Ltd. (“Confidence Group”) holds the noncontrolling interest) and (iii) a common equity interest of approximately 72% in the Company’s U.S. data center business (Stonepeak (as defined and further discussed in note 15) holds approximately 28% of the outstanding common equity and 100% of the outstanding mandatorily convertible preferred equity). As of December 31, 2023, ATC Europe holds an 87% and an 83% controlling interest in subsidiaries that consist of the Company’s operations in Germany and Spain, respectively (PGGM holds the noncontrolling interests). See note 15 for a discussion of changes to the Company’s noncontrolling interests during the years ended December 31, 2023 and 2022. Sale of Mexico Fiber — On March 29, 2023, the Company completed the sale of one of its subsidiaries in Mexico that held fiber assets (“Mexico Fiber”) for total consideration of $252.5 million, resulting in a loss on the sale of $80.0 million, which was included in Other operating expenses Sale of Poland Subsidiary —On May 31, 2023, the Company completed the sale of its subsidiary in Poland (“ATC Poland”) for total consideration of 6.7 million EUR (approximately $7.2 million at the date of closing), resulting in a gain on the sale of $1.1 million, which was included in Other operating expenses in the accompanying consolidated statements of operations. Prior to the divestiture, ATC Poland’s operating results were included within the Europe property segment. The divestiture did not qualify for presentation as a discontinued operation. Reportable Segments —The Company reports its results in seven segments – U.S. & Canada property (which includes all assets in the United States and Canada, other than the Company’s data center facilities and related assets), Asia-Pacific property, Africa property, Europe property, Latin America property, Data Centers and Services, which are discussed further in note 20. Significant Accounting Policies and Use of Estimates —The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results may differ from those estimates, and such differences could be material to the accompanying consolidated financial statements. The significant estimates in the accompanying consolidated financial statements include impairment of long-lived assets (including goodwill), revenue recognition, rent expense and lease accounting, income taxes and accounting for business combinations and acquisitions of assets. The Company considers events or transactions that occur after the balance sheet date but before the financial statements are issued as additional evidence for certain estimates or to identify matters that require additional disclosure. Accounts Receivable and Deferred Rent Asset —The Company derives the largest portion of its revenues and corresponding accounts receivable and the related deferred rent asset from a relatively small number of customers in the telecommunications industry, and 45% of its current-year revenues are derived from three customers. The Company’s deferred rent asset is associated with non-cancellable tenant leases that contain fixed escalation clauses over the terms of the applicable lease for which revenue is recognized on a straight-line basis over the lease term. The Company mitigates its concentrations of credit risk with respect to notes and trade receivables and the related deferred rent assets by actively monitoring the creditworthiness of its borrowers and customers. In recognizing customer revenue, the Company assesses the collectibility of both the amounts billed and the portion recognized in advance of billing on a straight-line basis. This assessment takes customer credit risk and business and industry conditions into consideration to ultimately determine the collectibility of the amounts billed. To the extent the amounts, based on management’s estimates, may not be collectible, revenue recognition is deferred until such point as collectibility is determined to be reasonably assured. Any amounts that were previously recognized as revenue and are subsequently determined to present a risk of collection are reserved as bad debt expense included in Selling, general, administrative and development expense in the accompanying consolidated statements of operations. Accounts receivable is reported net of allowances for doubtful accounts related to estimated losses resulting from a customer’s inability to make required payments and allowances for amounts invoiced whose collectibility is not reasonably assured. These allowances are generally estimated based on payment patterns, days past due and collection history, and incorporate changes in economic conditions that may not be reflected in historical trends, such as customers in bankruptcy, liquidation or reorganization. Receivables are written-off against the allowances or reserves when they are determined to be uncollectible. Such determination includes analysis and consideration of the particular conditions of the account. Changes in the allowances were as follows: Year Ended December 31, 2023 2022 2021 Balance as of January 1, $ 438.7 $ 355.9 $ 247.6 Current year increases 120.6 168.2 130.9 Write-offs, recoveries and other (73.2) (85.4) (22.6) Balance as of December 31, $ 486.1 $ 438.7 $ 355.9 Functional Currency —The functional currency of each of the Company’s foreign operating subsidiaries is normally the respective local currency, except for Costa Rica and Argentina, where the functional currency is the U.S. Dollar. All foreign currency assets and liabilities held by the subsidiaries are translated into U.S. Dollars at the exchange rate in effect at the end of the applicable fiscal reporting period and all foreign currency revenues and expenses are translated at the average monthly exchange rates. Translation adjustments are reflected in equity as a component of Accumulated other comprehensive loss (“AOCL”) in the consolidated balance sheets and included as a component of Comprehensive income in the consolidated statements of comprehensive income. Gains and losses on foreign currency transactions are reflected in Other expense in the consolidated statements of operations. However, the effect from fluctuations in foreign currency exchange rates on intercompany debt for which repayment is not anticipated in the foreseeable future is reflected in AOCL in the consolidated balance sheets and included as a component of Comprehensive income. The Company recorded the following net foreign currency (gains) losses: Year Ended December 31, 2023 2022 2021 Foreign currency (gains) losses recorded in AOCL $ (103.9) $ 336.7 $ 466.5 Foreign currency losses (gains) recorded in Other expense 330.8 (449.4) (557.9) Total foreign currency losses (gains) $ 226.9 $ (112.7) $ (91.4) Adoption of Highly Inflationary Accounting in Ghana— The Ghanaian economy was deemed to be highly inflationary and, as a result, the Company will adopt highly inflationary accounting as of January 1, 2024 for its subsidiary in Ghana. Under highly inflationary accounting, the functional currency of its subsidiary in Ghana will become the U.S. Dollar. All monetary and non-monetary assets and liabilities will be remeasured at the U.S. Dollar to Ghanaian Cedis exchange rate of 1 to 11.95 as of December 31, 2023. These amounts will become the new basis for those assets and liabilities as of January 1, 2024. Non-monetary assets and liabilities, as well as the corresponding income statement activities such as depreciation, amortization and equity, will continue to be measured at the historical exchange rate on December 31, 2023. Gains and losses on foreign currency arising in connection with the remeasurement of local currency denominated monetary assets and liabilities for foreign operating subsidiaries in economies that are deemed to be highly inflationary are reflected in Other expense in the consolidated statements of operations. This change is not expected to have a material impact on the Company’s financial statements, as Ghana’s assets and revenue are approximately 1% and 1% of consolidated assets and revenue, respectively. Cash and Cash Equivalents —Cash and cash equivalents include cash on hand, demand deposits and short-term investments with original maturities of three months or less. The Company maintains its deposits at high-quality financial institutions and monitors the credit ratings of those institutions. Restricted Cash— Restricted cash includes cash pledged as collateral to secure obligations and all cash whose use is otherwise limited by contractual provisions. The reconciliation of cash and cash equivalents and restricted cash reported within the applicable balance sheet that sum to the total of the same such amounts shown in the statements of cash flows is as follows: Year Ended December 31, 2023 2022 2021 Cash and cash equivalents $ 1,973.3 $ 2,028.4 $ 1,949.9 Restricted cash 120.1 112.3 393.4 Total cash, cash equivalents and restricted cash $ 2,093.4 $ 2,140.7 $ 2,343.3 Restricted cash as of December 31, 2021 included advance payments from a customer. Property and Equipment —Property and equipment is recorded at cost or, in the case of acquired properties, at estimated fair value on the date acquired. Cost for self-constructed sites includes direct materials and labor and certain indirect costs associated with construction of the site, such as transportation costs, employee benefits and payroll taxes. The Company begins the capitalization of costs during the pre-construction period, which is the period during which costs are incurred to evaluate the site, and continues to capitalize costs until the site is substantially completed and ready for occupancy by a customer. Labor and related costs capitalized for the years ended December 31, 2023, 2022 and 2021 were $64.4 million, $65.2 million and $59.4 million, respectively. Expenditures for repairs and maintenance are expensed as incurred. Augmentation and improvements that extend an asset’s useful life or enhance capacity are capitalized. Depreciation expense is recorded using the straight-line method over the assets’ estimated useful lives. Towers and assets on leased land are depreciated over the estimated useful life of the asset taking into consideration the term of the corresponding ground lease and residual value. Towers or assets acquired through finance leases are recorded net at the present value of future minimum lease payments or the fair value of the leased asset at the inception of the lease. Property and equipment and assets held under finance leases are amortized over the shorter of the applicable lease term or the estimated useful life of the respective assets for periods generally not exceeding twenty years. The Company reviews its asset portfolio for indicators of impairment on an individual site basis. Impairments primarily result from a site not having current tenant leases or from having expenses in excess of revenues. The Company reviews other long-lived assets for impairment whenever events, changes in circumstances or other evidence indicate that the carrying amount of the Company’s assets may not be recoverable. The Company records impairment charges, which are discussed in note 16, in Other operating expenses in the consolidated statements of operations in the period in which the Company identifies such impairment. The Company is in the process of finalizing its review of the estimated useful lives of its tower assets. The Company now has over 20 years of operating history, and it is considering whether it should modify its current estimates for asset lives based on its historical operating experience. The Company has retained an independent consultant to assist the Company in completing this review and analysis. The Company currently depreciates its towers on a straight-line basis over the shorter of the term of the underlying ground lease (including renewal options) taking into account residual value or the estimated useful life of the tower, which the Company has historically estimated to be 20 years. Additionally, certain of the Company’s intangible assets are amortized on a similar basis to its tower assets, as the estimated useful lives of such intangible assets correlate to the useful life of the towers. If the Company concludes that a revision in the estimated useful lives of its tower assets is appropriate based on its review and analysis, which the Company expects to conclude in 2024, the Company will account for any changes in the useful lives as a change in accounting estimate under ASC 250 Accounting Changes and Error Corrections, which will be recorded prospectively beginning in the period of change. Based on preliminary information obtained to date, the Company expects that its estimated asset lives may be extended, which would result in an estimated (i) $700 million to $800 million decrease in depreciation and amortization for the year ended December 31, 2024 and (ii) $450 million to $550 million increase in the right of use asset, as additional renewal options may be included, with an offsetting adjustment made to increase the related operating lease liability. Goodwill and Other Intangible Assets —The Company reviews goodwill for impairment at least annually (as of December 31) or whenever events or circumstances indicate the carrying value of an asset may not be recoverable. Goodwill is recorded in the applicable segment and assessed for impairment at the reporting unit level. The Company employs a discounted cash flow analysis when testing goodwill for impairment. The key assumptions utilized in the discounted cash flow analysis include current operating performance, terminal revenue growth rate, management’s expectations of future operating results and cash requirements, the current weighted average cost of capital and an expected tax rate. The Company compares the fair value of the reporting unit, as calculated under an income approach using future discounted cash flows, to the carrying amount of the applicable reporting unit. If the carrying amount exceeds the fair value, an impairment loss would be recognized for the amount of the excess. The loss recognized is limited to the total amount of goodwill allocated to that reporting unit. During the year ended December 31, 2023, the Company concluded that a triggering event occurred with respect to its India reporting unit. As a result, the Company performed a goodwill impairment test based on information observed during its review of strategic alternatives for this reporting unit. The result of the Company’s goodwill impairment test indicated that the carrying amount of the Company's India reporting unit exceeded its estimated fair value. As a result, the Company recorded a goodwill impairment charge of $322.0 million during the quarter ended September 30, 2023. The Company also performed its annual goodwill impairment test as of December 31, 2023. The results of the annual goodwill impairment test indicated that the carrying amount of the Company’s Spain reporting unit exceeded its estimated fair value. As a result, the Company recorded a goodwill impairment charge of $80.0 million. The goodwill impairment charges are recorded in Goodwill impairment in the accompanying consolidated statements of operations. During the years ended December 31, 2023, 2022 and 2021, no other goodwill impairment was identified, as the fair value of each of the reporting units was in excess of its carrying amount. Intangible assets that are separable from goodwill and are deemed to have a definite life are amortized over their useful lives, generally ranging from two The Company reviews its network location intangible assets for indicators of impairment on an individual tower basis. Impairments primarily result from a site not having current tenant leases or from having expenses in excess of revenues. The Company monitors its tenant-related intangible assets on a tenant by tenant basis for indicators of impairment, such as high levels of turnover or attrition, the customer’s ability to meet its contractual obligations, non-renewal of a significant number of contracts or the cancellation or termination of a relationship. The Company assesses recoverability by determining whether the carrying amount of the related assets will be recovered primarily through projected undiscounted future cash flows. If the Company determines that the carrying amount of an asset may not be recoverable, the Company measures any impairment loss based on the projected future discounted cash flows to be provided from the asset or available market information relative to the asset’s fair value, as compared to the asset’s carrying amount. The Company records impairment charges, which are discussed in note 16, in Other operating expenses in the consolidated statements of operations in the period in which the Company identifies such impairment. Fair Value Measurements —The Company determines the fair value of its financial instruments based on the fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Asset Retirement Obligations —When required, the Company recognizes the fair value of obligations to remove its assets and remediate the leased space upon which certain of its assets are located. Generally, the associated retirement costs are capitalized as part of the carrying amount of the related assets and depreciated over their estimated useful lives and the liability is accreted through the obligation’s estimated settlement date. Fair value estimates of asset retirement obligations generally involve discounting of estimated future cash flows associated with remediation costs. Periodic accretion of such liabilities due to the passage of time is included in Depreciation, amortization and accretion expense in the consolidated statements of operations. Adjustments are also made to the asset retirement obligation liability to reflect changes in the estimates of timing and amount of expected cash flows, with an offsetting adjustment made to the related long-lived tangible asset. The significant assumptions used in estimating the Company’s aggregate asset retirement obligation are: timing of asset removals; cost of asset removals; timing and number of site lease renewals; expected inflation rates; and credit-adjusted, risk-free interest rates that approximate the Company’s incremental borrowing rate. The Company is in the process of finalizing its review of the estimated settlement dates for its asset retirement obligations. The Company now has over 20 years of operating history, and it is considering whether it should modify its current estimated settlement dates based on its historical operating experience, management’s intent with respect to the assets, and the assets’ estimated useful lives. The Company expects to complete its review of estimated settlement dates in the first quarter of 2024. If the Company concludes that a revision in the estimated settlement dates for its asset retirement obligations is appropriate based on its review and analysis, the Company will account for any changes in the estimated settlement dates as a change in accounting estimate under ASC 250 Accounting Changes and Error Corrections, which will be recorded prospectively beginning in the period of change. Based on preliminary information obtained to date, the Company expects that its estimated settlement dates may be extended. The extension in the estimated settlement dates would result in an estimated (i) $400 million to $500 million increase in the asset retirement obligation liability, with an offsetting adjustment made to the related long-lived tangible asset, (ii) $800 million to $900 million increase in the estimated undiscounted future cash outlay for asset retirement obligations, and (iii) $50 million to $100 million decrease in estimated accretion expense for the year ended December 31, 2024. Income Taxes —As a REIT, the Company generally is not subject to U.S. federal income taxes on income generated by its REIT operations as it receives a dividends paid deduction for distributions to stockholders that generally offsets its REIT income and gains. However, the Company remains obligated to pay U.S. federal income taxes on certain earnings and continues to be subject to taxation in its foreign jurisdictions. Accordingly, the consolidated financial statements reflect provisions for federal, state, local and foreign income taxes. The Company recognizes deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis, as well as operating loss and tax credit carryforwards. The Company measures deferred tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years in which those temporary differences and carryforwards are expected to be recovered or settled. The effect on deferred tax assets and liabilities as a result of a change in tax rates is recognized in income in the period that includes the enactment date. The Company periodically reviews its deferred tax assets, and provides valuation allowances if, based on the available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. Management assesses the available positive and negative evidence to estimate if sufficient future taxable income will be generated to use the existing deferred tax assets. Valuation allowances would be reversed as a reduction to the provision for income taxes if related deferred tax assets are deemed realizable based on changes in facts and circumstances relevant to the assets’ recoverability. The Company estimates the liabilities from uncertain tax positions, which are recorded in Other non-current liabilities in the consolidated balance sheet, unless expected to be paid within one year. The Company reports penalties and tax-related interest expense as a component of the income tax provision and interest income from tax refunds as a component of Interest income in the consolidated statements of operations. Other Comprehensive Income (Loss) —Other comprehensive income (loss) refers to items excluded from net income that are recorded as an adjustment to equity, net of tax. The Company’s other comprehensive income (loss) primarily consisted of changes in fair value of effective derivative cash flow hedges, foreign currency translation adjustments, reclassification of unrealized losses on effective derivative cash flow hedges and other items. The AOCL balance included accumulated foreign currency translation losses of $5.7 billion, $5.7 billion and $4.7 billion as of December 31, 2023, 2022 and 2021, respectively. Distributions —As a REIT, the Company must annually distribute to its stockholders an amount equal to at least 90% of its REIT taxable income (determined before the deduction for distributed earnings and excluding any net capital gain). Generally, the Company has distributed, and expects to continue to distribute, all or substantially all of its REIT taxable income after taking into consideration its utilization of net operating losses (“NOLs”). The amount, timing and frequency of future distributions will be at the sole discretion of the Board of Directors and will depend upon various factors, a number of which may be beyond the Company’s control, including the Company’s financial condition and operating cash flows, the amount required to maintain its qualification for taxation as a REIT and reduce any income and excise taxes that the Company otherwise would be required to pay, limitations on distributions in the Company’s existing and future debt and preferred equity instruments, the Company’s ability to utilize NOLs to offset the Company’s distribution requirements, limitations on its ability to fund distributions using cash generated through its TRSs and other factors that the Board of Directors may deem relevant. Acquisitions —For acquisitions that meet the definition of a business combination, the Company applies the acquisition method of accounting where assets acquired and liabilities assumed are recorded at fair value at the date of each acquisition, and the results of operations are included with those of the Company from the dates of the respective acquisitions. Any excess of the purchase price paid by the Company over the amounts recognized for assets acquired and liabilities assumed is recorded as goodwill. The Company continues to evaluate acquisitions for a period not to exceed one year after the applicable acquisition date of each transaction to determine whether any additional adjustments are needed to the allocation of the purchase price paid for the assets acquired and liabilities assumed. All other acquisitions are accounted for as asset acquisitions and the purchase price is allocated to the net assets acquired with no recognition of goodwill. The purchase price is not subsequently adjusted. The fair value of the assets acquired and liabilities assumed is typically determined by using either estimates of replacement costs or discounted cash flow valuation methods. When determining the fair value of tangible assets acquired, the Company must estimate the cost to replace the asset with a new asset taking into consideration such factors as age, condition and the economic useful life and productive capacity of the asset. When determining the fair value of intangible assets acquired and liabilities assumed, the Company must estimate the timing and amount of future cash flows, including rate and terms of renewal and attrition, and apply the applicable discount rate. Revenue —The Company’s revenue is derived from leasing the right to use its communications sites, the land on which the sites are located, land underlying our customers’ sites and the space in its data center facilities (the “lease component”) and from the reimbursement of costs incurred by the Company in operating the communications sites and data center facilities and supporting its customers’ equipment as well as other services and contractual rights (the “non-lease component”). Most of the Company’s revenue is derived from leasing arrangements and is accounted for as lease revenue unless the timing and pattern of revenue recognition of the non-lease component differs from the lease component. If the timing and pattern of the non-lease component revenue recognition differs from that of the lease component, the Company separately determines the stand-alone selling prices and pattern of revenue recognition for each performance obligation. Revenue related to DAS networks and fiber and other related assets results from agreements with customers that are generally not accounted for as leases. The Company’s revenue from leasing arrangements, including fixed escalation clauses present in non-cancellable lease arrangements, is reported on a straight-line basis over the term of the respective leases when collectibility is probable. Escalation clauses tied to a consumer price index (“CPI”), or other inflation-based indices, and other incentives present in lease agreements with the Company’s tenants are excluded from the straight-line calculation. Total property straight-line revenues for the years ended December 31, 2023, 2022 and 2021 were $472.0 million, $499.8 million and $465.6 million, respectively. Non-lease property revenue— Non-lease property revenue consist

PREPAID AND OTHER CURRENT ASSET

PREPAID AND OTHER CURRENT ASSETS	12 Months Ended
PREPAID AND OTHER CURRENT ASSETS	Dec. 31, 2023
Prepaid Expense and Other Assets, Current [Abstract]
PREPAID AND OTHER CURRENT ASSETS	PREPAID AND OTHER CURRENT ASSETS Prepaid and other current assets consisted of the following: As of December 31, 2023 December 31, 2022 Prepaid assets $ 93.4 $ 100.7 Prepaid income tax 102.9 139.3 Unbilled receivables 323.2 283.8 Value added tax and other consumption tax receivables 79.8 83.6 Other miscellaneous current assets (1) 347.6 115.9 Prepaid and other current assets $ 946.9 $ 723.3 _______________ (1) Includes the VIL OCDs (as defined and further discussed in note 11).

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
PROPERTY AND EQUIPMENT	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Property and equipment (including assets held under finance leases) consisted of the following: Estimated As of December 31, 2023 December 31, 2022 Towers Up to 20 $ 17,014.5 $ 16,288.4 Equipment (2) 3 - 20 4,490.4 4,409.6 Buildings and improvements Up to 40 3,775.8 3,593.6 Land and improvements (3) Up to 20 4,265.4 4,153.7 Construction-in-progress 1,362.2 1,431.9 Total 30,908.3 29,877.2 Less accumulated depreciation (11,119.5) (9,878.9) Property and equipment, net $ 19,788.8 $ 19,998.3 _______________ (1) Assets on leased land are depreciated over the estimated useful life of the asset taking into consideration the corresponding ground lease term and residual value. (2) Includes fiber, DAS and data center related assets. (3) Estimated useful lives apply to improvements only. Total depreciation expense for the years ended December 31, 2023, 2022 and 2021 was $1.5 billion, $1.6 billion and $1.0 billion, respectively. Depreciation expense includes amounts related to finance lease assets for the years ended December 31, 2023, 2022 and 2021 of $138.5 million, $145.4 million and $146.8 million, respectively. Information about finance lease-related balances is as follows: As of December 31, Finance leases: Classification 2023 2022 Property and equipment Towers $ 2,776.8 $ 2,742.2 Accumulated depreciation (1,581.3) (1,464.5) Property and equipment, net $ 1,195.5 $ 1,277.7 Property and equipment Buildings and improvements $ 192.6 $ 189.6 Accumulated depreciation (102.9) (94.0) Property and equipment, net $ 89.7 $ 95.6 Property and equipment Land $ 131.9 $ 129.3 Accumulated depreciation (0.1) — Property and equipment, net $ 131.8 $ 129.3 Property and equipment Equipment $ 41.6 $ 80.1 Accumulated depreciation (13.3) (25.6) Property and equipment, net (1) $ 28.3 $ 54.5 _______________ (1) As of December 31, 2022, included $23.1 million of finance lease-related equipment assets associated with Mexico Fiber, which was sold during the year ended December 31, 2023.

LEASES

LEASES	12 Months Ended
LEASES	Dec. 31, 2023
Leases [Abstract]
LEASES	LEASES The Company determines if an arrangement is a lease at the inception of the agreement. The Company considers an arrangement to be a lease if it conveys the right to control the use of the communications infrastructure or ground space underneath communications infrastructure for a period of time in exchange for consideration. The Company is both a lessor and a lessee. Lessor —The Company is a lessor in most of its revenue arrangements, as property revenue is derived from tenant leases of specifically-identified, physically distinct space on or in the Company’s communications real estate assets. The Company’s lease arrangements with its tenants for its communications sites vary depending upon the region and the industry of the tenant and generally have initial non-cancellable terms of five The Company’s leasing arrangements outside of the United States may require that the Company provide power to the communications site through an electrical grid connection, diesel fuel generators or other sources and permit the Company to pass through the costs of, or otherwise charge for, these services. Many arrangements require that the communications site has power for a specified percentage of time. In most cases, if delivery of power falls below the specified service level, a corresponding reduction in revenue is recorded. The Company has determined that this performance obligation is satisfied over time for the duration of the lease. In addition, the Company provides power to its data center customers, which is passed through, or otherwise charged, to customers pursuant to the terms of the customer power arrangement. Customer power arrangements are coterminous with such customer’s underlying lease and have the same pattern of transfer over the lease term. This performance obligation is generally satisfied over time for the duration of the lease. Fixed power revenue is recognized each month over the term of the lease. For variable power arrangements, the Company recognizes revenue each month as the uncertainty related to the consideration is resolved. The Company typically has more than one tenant on a site and, by performing ordinary course repair and maintenance work, can often lease a site, either through renewing existing agreements or leasing to new tenants, for periods beyond the existing tenant lease term. Accordingly, the Company has minimal risk with respect to the residual value of its leased assets. Communications infrastructure assets are depreciated over their estimated useful lives, which generally do not exceed twenty years. As of December 31, 2023, the Company does not have any material related party leases as a lessor. To the extent there are any intercompany leases, these are eliminated in consolidation. The Company generally does not enter into sales-type leases or direct financing leases. If incentives are present in the Company’s leases, they are evaluated to determine proper treatment and, to the extent present, are recorded in Other current assets and Other non-current assets in the consolidated balance sheets and amortized on a straight line basis over the corresponding lease term as a non-cash reduction to revenue. As of December 31, 2023, the remaining weighted average amortization period of the Company’s lease incentives wa s 10 years . As of December 31, 2023, Other current assets and Other non-current assets include $31.8 million and $345.7 million, respectively, for lease incentives. In addition, the Company’s leases do not include any lessee purchase options. Historically, the Company has been able to successfully renew its applicable leases as needed to ensure continuation of its revenue. Accordingly, the Company assumes that it will have access to the communications infrastructure or ground space underlying its sites when calculating future minimum rental receipts through the end of the respective terms. Future minimum rental receipts expected under non-cancellable operating lease agreements as of December 31, 2023, were as follows: Fiscal Year Amount (1) (2) 2024 $ 8,233.1 2025 7,643.1 2026 7,191.7 2027 6,995.2 2028 5,686.7 Thereafter 24,525.6 Total $ 60,275.4 _______________ (1) Balances are translated at the applicable period-end exchange rate, which may impact comparability between periods. (2) Balances represent contractual amounts owned with no adjustments made for expected collectibility. Lessee —The Company enters into arrangements as a lessee primarily for ground space underneath its communications sites. These arrangements are typically long-term lease agreements with initial non-cancellable terms of approximately five The Company’s lease liability is the present value of the remaining minimum rental payments to be made over the remaining lease term, including renewal options reasonably certain to be exercised. The Company also considers termination options and factors those into the determination of lease payments when appropriate. To determine the lease term, the Company considers all renewal periods that are reasonably certain to be exercised, taking into consideration all economic factors, including the communications site’s estimated economic life (generally twenty years) and the respective lease terms of the Company’s tenants under the existing lease arrangements on such site. The Company assesses its right-of-use asset and other lease-related assets for impairment, as described in note 1. During the years ended December 31, 2023, 2022 and 2021, the Company recorded $6.7 million, $8.1 million and $3.3 million, respectively, of impairment expense related to these assets. As of December 31, 2023, the Company does not have any material related party leases as a lessee. The Company does not have any sale-leaseback arrangements as lessee and typically does not enter into leveraged leases. The Company leases certain land, buildings, equipment and office space under operating leases and land and improvements, towers, equipment and vehicles under finance leases. As of December 31, 2023, operating lease assets were included in Right-of-use asset and finance lease assets Information about other lease-related balances is as follows: As of December 31, 2023 December 31, 2022 Operating leases: Right-of-use asset $ 8,878.8 $ 8,918.9 Current portion of lease liability $ 794.6 $ 788.9 Lease liability 7,438.7 7,591.9 Total operating lease liability $ 8,233.3 $ 8,380.8 Finance leases: Current portion of lease liability $ 3.4 $ 4.7 Lease liability 17.2 23.1 Total finance lease liability $ 20.6 $ 27.8 As most of the Company’s leases do not specifically state an implicit rate, the Company uses a market-specific incremental borrowing rate consistent with the lease term as of the lease commencement date or upon a remeasurement event when calculating the present value of the remaining lease payments. The incremental borrowing rate reflects the cost to borrow on a securitized basis in each market. The remaining lease term does not reflect all renewal options available to the Company, only those renewal options that the Company has assessed as reasonably certain of being exercised taking into consideration the economic and other factors noted above. The weighted-average remaining lease terms and incremental borrowing rates are as follows: As of December 31, 2023 December 31, 2022 Operating leases: Weighted-average remaining lease term (years) 11.6 12.2 Weighted-average incremental borrowing rate 5.8 % 5.3 % Finance leases: Weighted-average remaining lease term (years) 16.2 13.4 Weighted-average incremental borrowing rate 7.4 % 6.9 % The following table sets forth the components of lease cost for the years ended December 31,: 2023 2022 2021 Operating lease cost $ 1,249.7 $ 1,222.8 $ 1,115.1 Variable lease costs not included in lease liability (1) 447.2 388.2 339.6 _______________ (1) Primarily includes property tax paid on behalf of the landlord. The interest expense on finance lease liabilities was $1.1 million, $1.1 million and $1.2 million for the years ended December 31, 2023, 2022 and 2021, respectively. Assets held under finance leases are recorded in property and equipment and are depreciated over the lesser of the remaining lease term or the remaining useful life. Supplemental cash flow information is as follows for the years ended December 31,: 2023 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (1,264.8) $ (1,228.1) $ (1,144.8) Operating cash flows from finance leases $ (1.1) $ (1.1) $ (1.2) Financing cash flows from finance leases $ (6.2) $ (6.7) $ (7.9) Non-cash items: New operating leases (1) $ 245.7 $ 402.4 $ 2,063.8 Operating lease modifications and reassessments $ 405.9 $ 80.5 $ 96.0 _______________ (1) Amount includes new operating leases and leases acquired in connection with acquisitions. For the year ended December 31, 2021, includes $1.4 billion related to the Telxius Acquisition (as defined in note 6). As of December 31, 2023, the Company does not have material operating or financing leases that have not yet commenced. Maturities of operating and finance lease liabilities as of December 31, 2023 were as follows: Fiscal Year Operating Lease (1) Finance Lease (1) 2024 $ 1,204.8 $ 4.9 2025 1,098.7 4.0 2026 1,044.2 3.0 2027 981.5 2.2 2028 917.8 1.7 Thereafter 6,029.3 21.4 Total lease payments 11,276.3 37.2 Less amounts representing interest (3,043.0) (16.6) Total lease liability 8,233.3 20.6 Less current portion of lease liability 794.6 3.4 Non-current lease liability $ 7,438.7 $ 17.2 _______________ (1) Balances are translated at the applicable period-end exchange rate, which may impact comparability between periods.
LEASES	LEASES The Company determines if an arrangement is a lease at the inception of the agreement. The Company considers an arrangement to be a lease if it conveys the right to control the use of the communications infrastructure or ground space underneath communications infrastructure for a period of time in exchange for consideration. The Company is both a lessor and a lessee. Lessor —The Company is a lessor in most of its revenue arrangements, as property revenue is derived from tenant leases of specifically-identified, physically distinct space on or in the Company’s communications real estate assets. The Company’s lease arrangements with its tenants for its communications sites vary depending upon the region and the industry of the tenant and generally have initial non-cancellable terms of five The Company’s leasing arrangements outside of the United States may require that the Company provide power to the communications site through an electrical grid connection, diesel fuel generators or other sources and permit the Company to pass through the costs of, or otherwise charge for, these services. Many arrangements require that the communications site has power for a specified percentage of time. In most cases, if delivery of power falls below the specified service level, a corresponding reduction in revenue is recorded. The Company has determined that this performance obligation is satisfied over time for the duration of the lease. In addition, the Company provides power to its data center customers, which is passed through, or otherwise charged, to customers pursuant to the terms of the customer power arrangement. Customer power arrangements are coterminous with such customer’s underlying lease and have the same pattern of transfer over the lease term. This performance obligation is generally satisfied over time for the duration of the lease. Fixed power revenue is recognized each month over the term of the lease. For variable power arrangements, the Company recognizes revenue each month as the uncertainty related to the consideration is resolved. The Company typically has more than one tenant on a site and, by performing ordinary course repair and maintenance work, can often lease a site, either through renewing existing agreements or leasing to new tenants, for periods beyond the existing tenant lease term. Accordingly, the Company has minimal risk with respect to the residual value of its leased assets. Communications infrastructure assets are depreciated over their estimated useful lives, which generally do not exceed twenty years. As of December 31, 2023, the Company does not have any material related party leases as a lessor. To the extent there are any intercompany leases, these are eliminated in consolidation. The Company generally does not enter into sales-type leases or direct financing leases. If incentives are present in the Company’s leases, they are evaluated to determine proper treatment and, to the extent present, are recorded in Other current assets and Other non-current assets in the consolidated balance sheets and amortized on a straight line basis over the corresponding lease term as a non-cash reduction to revenue. As of December 31, 2023, the remaining weighted average amortization period of the Company’s lease incentives wa s 10 years . As of December 31, 2023, Other current assets and Other non-current assets include $31.8 million and $345.7 million, respectively, for lease incentives. In addition, the Company’s leases do not include any lessee purchase options. Historically, the Company has been able to successfully renew its applicable leases as needed to ensure continuation of its revenue. Accordingly, the Company assumes that it will have access to the communications infrastructure or ground space underlying its sites when calculating future minimum rental receipts through the end of the respective terms. Future minimum rental receipts expected under non-cancellable operating lease agreements as of December 31, 2023, were as follows: Fiscal Year Amount (1) (2) 2024 $ 8,233.1 2025 7,643.1 2026 7,191.7 2027 6,995.2 2028 5,686.7 Thereafter 24,525.6 Total $ 60,275.4 _______________ (1) Balances are translated at the applicable period-end exchange rate, which may impact comparability between periods. (2) Balances represent contractual amounts owned with no adjustments made for expected collectibility. Lessee —The Company enters into arrangements as a lessee primarily for ground space underneath its communications sites. These arrangements are typically long-term lease agreements with initial non-cancellable terms of approximately five The Company’s lease liability is the present value of the remaining minimum rental payments to be made over the remaining lease term, including renewal options reasonably certain to be exercised. The Company also considers termination options and factors those into the determination of lease payments when appropriate. To determine the lease term, the Company considers all renewal periods that are reasonably certain to be exercised, taking into consideration all economic factors, including the communications site’s estimated economic life (generally twenty years) and the respective lease terms of the Company’s tenants under the existing lease arrangements on such site. The Company assesses its right-of-use asset and other lease-related assets for impairment, as described in note 1. During the years ended December 31, 2023, 2022 and 2021, the Company recorded $6.7 million, $8.1 million and $3.3 million, respectively, of impairment expense related to these assets. As of December 31, 2023, the Company does not have any material related party leases as a lessee. The Company does not have any sale-leaseback arrangements as lessee and typically does not enter into leveraged leases. The Company leases certain land, buildings, equipment and office space under operating leases and land and improvements, towers, equipment and vehicles under finance leases. As of December 31, 2023, operating lease assets were included in Right-of-use asset and finance lease assets Information about other lease-related balances is as follows: As of December 31, 2023 December 31, 2022 Operating leases: Right-of-use asset $ 8,878.8 $ 8,918.9 Current portion of lease liability $ 794.6 $ 788.9 Lease liability 7,438.7 7,591.9 Total operating lease liability $ 8,233.3 $ 8,380.8 Finance leases: Current portion of lease liability $ 3.4 $ 4.7 Lease liability 17.2 23.1 Total finance lease liability $ 20.6 $ 27.8 As most of the Company’s leases do not specifically state an implicit rate, the Company uses a market-specific incremental borrowing rate consistent with the lease term as of the lease commencement date or upon a remeasurement event when calculating the present value of the remaining lease payments. The incremental borrowing rate reflects the cost to borrow on a securitized basis in each market. The remaining lease term does not reflect all renewal options available to the Company, only those renewal options that the Company has assessed as reasonably certain of being exercised taking into consideration the economic and other factors noted above. The weighted-average remaining lease terms and incremental borrowing rates are as follows: As of December 31, 2023 December 31, 2022 Operating leases: Weighted-average remaining lease term (years) 11.6 12.2 Weighted-average incremental borrowing rate 5.8 % 5.3 % Finance leases: Weighted-average remaining lease term (years) 16.2 13.4 Weighted-average incremental borrowing rate 7.4 % 6.9 % The following table sets forth the components of lease cost for the years ended December 31,: 2023 2022 2021 Operating lease cost $ 1,249.7 $ 1,222.8 $ 1,115.1 Variable lease costs not included in lease liability (1) 447.2 388.2 339.6 _______________ (1) Primarily includes property tax paid on behalf of the landlord. The interest expense on finance lease liabilities was $1.1 million, $1.1 million and $1.2 million for the years ended December 31, 2023, 2022 and 2021, respectively. Assets held under finance leases are recorded in property and equipment and are depreciated over the lesser of the remaining lease term or the remaining useful life. Supplemental cash flow information is as follows for the years ended December 31,: 2023 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (1,264.8) $ (1,228.1) $ (1,144.8) Operating cash flows from finance leases $ (1.1) $ (1.1) $ (1.2) Financing cash flows from finance leases $ (6.2) $ (6.7) $ (7.9) Non-cash items: New operating leases (1) $ 245.7 $ 402.4 $ 2,063.8 Operating lease modifications and reassessments $ 405.9 $ 80.5 $ 96.0 _______________ (1) Amount includes new operating leases and leases acquired in connection with acquisitions. For the year ended December 31, 2021, includes $1.4 billion related to the Telxius Acquisition (as defined in note 6). As of December 31, 2023, the Company does not have material operating or financing leases that have not yet commenced. Maturities of operating and finance lease liabilities as of December 31, 2023 were as follows: Fiscal Year Operating Lease (1) Finance Lease (1) 2024 $ 1,204.8 $ 4.9 2025 1,098.7 4.0 2026 1,044.2 3.0 2027 981.5 2.2 2028 917.8 1.7 Thereafter 6,029.3 21.4 Total lease payments 11,276.3 37.2 Less amounts representing interest (3,043.0) (16.6) Total lease liability 8,233.3 20.6 Less current portion of lease liability 794.6 3.4 Non-current lease liability $ 7,438.7 $ 17.2 _______________ (1) Balances are translated at the applicable period-end exchange rate, which may impact comparability between periods.
LEASES	LEASES The Company determines if an arrangement is a lease at the inception of the agreement. The Company considers an arrangement to be a lease if it conveys the right to control the use of the communications infrastructure or ground space underneath communications infrastructure for a period of time in exchange for consideration. The Company is both a lessor and a lessee. Lessor —The Company is a lessor in most of its revenue arrangements, as property revenue is derived from tenant leases of specifically-identified, physically distinct space on or in the Company’s communications real estate assets. The Company’s lease arrangements with its tenants for its communications sites vary depending upon the region and the industry of the tenant and generally have initial non-cancellable terms of five The Company’s leasing arrangements outside of the United States may require that the Company provide power to the communications site through an electrical grid connection, diesel fuel generators or other sources and permit the Company to pass through the costs of, or otherwise charge for, these services. Many arrangements require that the communications site has power for a specified percentage of time. In most cases, if delivery of power falls below the specified service level, a corresponding reduction in revenue is recorded. The Company has determined that this performance obligation is satisfied over time for the duration of the lease. In addition, the Company provides power to its data center customers, which is passed through, or otherwise charged, to customers pursuant to the terms of the customer power arrangement. Customer power arrangements are coterminous with such customer’s underlying lease and have the same pattern of transfer over the lease term. This performance obligation is generally satisfied over time for the duration of the lease. Fixed power revenue is recognized each month over the term of the lease. For variable power arrangements, the Company recognizes revenue each month as the uncertainty related to the consideration is resolved. The Company typically has more than one tenant on a site and, by performing ordinary course repair and maintenance work, can often lease a site, either through renewing existing agreements or leasing to new tenants, for periods beyond the existing tenant lease term. Accordingly, the Company has minimal risk with respect to the residual value of its leased assets. Communications infrastructure assets are depreciated over their estimated useful lives, which generally do not exceed twenty years. As of December 31, 2023, the Company does not have any material related party leases as a lessor. To the extent there are any intercompany leases, these are eliminated in consolidation. The Company generally does not enter into sales-type leases or direct financing leases. If incentives are present in the Company’s leases, they are evaluated to determine proper treatment and, to the extent present, are recorded in Other current assets and Other non-current assets in the consolidated balance sheets and amortized on a straight line basis over the corresponding lease term as a non-cash reduction to revenue. As of December 31, 2023, the remaining weighted average amortization period of the Company’s lease incentives wa s 10 years . As of December 31, 2023, Other current assets and Other non-current assets include $31.8 million and $345.7 million, respectively, for lease incentives. In addition, the Company’s leases do not include any lessee purchase options. Historically, the Company has been able to successfully renew its applicable leases as needed to ensure continuation of its revenue. Accordingly, the Company assumes that it will have access to the communications infrastructure or ground space underlying its sites when calculating future minimum rental receipts through the end of the respective terms. Future minimum rental receipts expected under non-cancellable operating lease agreements as of December 31, 2023, were as follows: Fiscal Year Amount (1) (2) 2024 $ 8,233.1 2025 7,643.1 2026 7,191.7 2027 6,995.2 2028 5,686.7 Thereafter 24,525.6 Total $ 60,275.4 _______________ (1) Balances are translated at the applicable period-end exchange rate, which may impact comparability between periods. (2) Balances represent contractual amounts owned with no adjustments made for expected collectibility. Lessee —The Company enters into arrangements as a lessee primarily for ground space underneath its communications sites. These arrangements are typically long-term lease agreements with initial non-cancellable terms of approximately five The Company’s lease liability is the present value of the remaining minimum rental payments to be made over the remaining lease term, including renewal options reasonably certain to be exercised. The Company also considers termination options and factors those into the determination of lease payments when appropriate. To determine the lease term, the Company considers all renewal periods that are reasonably certain to be exercised, taking into consideration all economic factors, including the communications site’s estimated economic life (generally twenty years) and the respective lease terms of the Company’s tenants under the existing lease arrangements on such site. The Company assesses its right-of-use asset and other lease-related assets for impairment, as described in note 1. During the years ended December 31, 2023, 2022 and 2021, the Company recorded $6.7 million, $8.1 million and $3.3 million, respectively, of impairment expense related to these assets. As of December 31, 2023, the Company does not have any material related party leases as a lessee. The Company does not have any sale-leaseback arrangements as lessee and typically does not enter into leveraged leases. The Company leases certain land, buildings, equipment and office space under operating leases and land and improvements, towers, equipment and vehicles under finance leases. As of December 31, 2023, operating lease assets were included in Right-of-use asset and finance lease assets Information about other lease-related balances is as follows: As of December 31, 2023 December 31, 2022 Operating leases: Right-of-use asset $ 8,878.8 $ 8,918.9 Current portion of lease liability $ 794.6 $ 788.9 Lease liability 7,438.7 7,591.9 Total operating lease liability $ 8,233.3 $ 8,380.8 Finance leases: Current portion of lease liability $ 3.4 $ 4.7 Lease liability 17.2 23.1 Total finance lease liability $ 20.6 $ 27.8 As most of the Company’s leases do not specifically state an implicit rate, the Company uses a market-specific incremental borrowing rate consistent with the lease term as of the lease commencement date or upon a remeasurement event when calculating the present value of the remaining lease payments. The incremental borrowing rate reflects the cost to borrow on a securitized basis in each market. The remaining lease term does not reflect all renewal options available to the Company, only those renewal options that the Company has assessed as reasonably certain of being exercised taking into consideration the economic and other factors noted above. The weighted-average remaining lease terms and incremental borrowing rates are as follows: As of December 31, 2023 December 31, 2022 Operating leases: Weighted-average remaining lease term (years) 11.6 12.2 Weighted-average incremental borrowing rate 5.8 % 5.3 % Finance leases: Weighted-average remaining lease term (years) 16.2 13.4 Weighted-average incremental borrowing rate 7.4 % 6.9 % The following table sets forth the components of lease cost for the years ended December 31,: 2023 2022 2021 Operating lease cost $ 1,249.7 $ 1,222.8 $ 1,115.1 Variable lease costs not included in lease liability (1) 447.2 388.2 339.6 _______________ (1) Primarily includes property tax paid on behalf of the landlord. The interest expense on finance lease liabilities was $1.1 million, $1.1 million and $1.2 million for the years ended December 31, 2023, 2022 and 2021, respectively. Assets held under finance leases are recorded in property and equipment and are depreciated over the lesser of the remaining lease term or the remaining useful life. Supplemental cash flow information is as follows for the years ended December 31,: 2023 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (1,264.8) $ (1,228.1) $ (1,144.8) Operating cash flows from finance leases $ (1.1) $ (1.1) $ (1.2) Financing cash flows from finance leases $ (6.2) $ (6.7) $ (7.9) Non-cash items: New operating leases (1) $ 245.7 $ 402.4 $ 2,063.8 Operating lease modifications and reassessments $ 405.9 $ 80.5 $ 96.0 _______________ (1) Amount includes new operating leases and leases acquired in connection with acquisitions. For the year ended December 31, 2021, includes $1.4 billion related to the Telxius Acquisition (as defined in note 6). As of December 31, 2023, the Company does not have material operating or financing leases that have not yet commenced. Maturities of operating and finance lease liabilities as of December 31, 2023 were as follows: Fiscal Year Operating Lease (1) Finance Lease (1) 2024 $ 1,204.8 $ 4.9 2025 1,098.7 4.0 2026 1,044.2 3.0 2027 981.5 2.2 2028 917.8 1.7 Thereafter 6,029.3 21.4 Total lease payments 11,276.3 37.2 Less amounts representing interest (3,043.0) (16.6) Total lease liability 8,233.3 20.6 Less current portion of lease liability 794.6 3.4 Non-current lease liability $ 7,438.7 $ 17.2 _______________ (1) Balances are translated at the applicable period-end exchange rate, which may impact comparability between periods.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	12 Months Ended
GOODWILL AND OTHER INTANGIBLE ASSETS	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	GOODWILL AND OTHER INTANGIBLE ASSETS The changes in the carrying value of goodwill for each of the Company’s business segments were as follows: Property Services Total U.S. & Canada Asia-Pacific Africa Europe Latin America Data Centers Balance as of December 31, 2021 $ 4,648.4 $ 990.1 $ 612.2 $ 3,230.4 $ 888.6 $ 2,978.4 $ 2.0 $ 13,350.1 Adjustments (1) — — — 3.6 (16.9) (58.4) — (71.7) Other (2) (7.4) — — — — — — (7.4) Effect of foreign currency translation (3.5) (100.9) (63.7) (190.0) 43.8 — — (314.3) Balance as of December 31, 2022 $ 4,637.5 $ 889.2 $ 548.5 $ 3,044.0 $ 915.5 $ 2,920.0 $ 2.0 $ 12,956.7 Other (3) — — — — (20.7) — — (20.7) Impairments (4) — (322.0) — (80.0) — — — (402.0) Effect of foreign currency translation 1.1 (4.5) (50.8) 87.9 71.3 — — 105.0 Balance as of December 31, 2023 $ 4,638.6 $ 562.7 $ 497.7 $ 3,051.9 $ 966.1 $ 2,920.0 $ 2.0 $ 12,639.0 _______________ (1) Europe and Latin America consist of measurement period adjustments related to the Telxius Acquisition (as defined in note 6) . Data Centers consists of measurement period adjustments related to the CoreSite Acquisition (as defined in note 6). (2) Other represents the goodwill associated with certain operations acquired in connection with the acquisition of InSite Wireless Group, LLC (the “InSite Acquisition”). These business operations were sold during the year ended December 31, 2022. (3) Other represents the goodwill associated with Mexico Fiber, which was sold during the year ended December 31, 2023. (4) Includes $322.0 million and $80.0 million of goodwill impairments associated with the India and Spain reporting units, respectively. Goodwill Impairments The Company reviews goodwill for impairment annually (as of December 31) or whenever events or circumstances indicate the carrying amount of an asset may not be recoverable, as further discussed in note 1. The Company concluded that a triggering event occurred during the year ended December 31, 2023 with respect to its India reporting unit primarily due to indications of value received from third parties in connection with the Company’s review of various strategic alternatives for its India operations, which concluded in the Pending ATC TIPL Transaction (as defined in note 22) in January 2024 . As a result, the Company performed a goodwill impairment test using, among other things, the information obtained from third parties to compare the estimated fair value of the India reporting unit to its carrying amount, including goodwill. The result of the Company’s goodwill impairment test indicated that the carrying amount of the Company's India reporting unit exceeded its estimated fair value. As a result, the Company recorded a goodwill impairment charge of $322.0 million. The Company also performed its annual goodwill impairment test as of December 31, 2023. The results of the annual goodwill impairment test indicated that the carrying amount of the Company’s Spain reporting unit exceeded its estimated fair value, as calculated under an income approach using future discounted cash flows. As a result, the Company recorded a goodwill impairment charge of $80.0 million. The key assumptions utilized in the discounted cash flow analysis include current operating performance, terminal revenue growth rate, management’s expectations of future operating results and cash requirements, the current weighted average cost of capital and an expected tax rate. The reduction in the fair value of the Spain reporting unit was primarily due to an increase in the weighted average cost of capital. The goodwill impairment charges are recorded in Goodwill impairment in the accompanying consolidated statements of operations. The Company’s other intangible assets subject to amortization consisted of the following: As of December 31, 2023 As of December 31, 2022 Estimated Useful Gross Accumulated Net Book Gross Accumulated Net Book Acquired network location intangibles (1) Up to 20 $ 5,981.5 $ (2,775.8) $ 3,205.7 $ 6,058.2 $ (2,537.9) $ 3,520.3 Acquired tenant-related intangibles Up to 20 18,894.5 (6,698.6) 12,195.9 18,941.2 (5,827.7) 13,113.5 Acquired licenses and other intangibles 2-20 1,561.1 (442.0) 1,119.1 1,772.9 (423.4) 1,349.5 Total other intangible assets $ 26,437.1 $ (9,916.4) $ 16,520.7 $ 26,772.3 $ (8,789.0) $ 17,983.3 _______________ (1) Acquired network location intangibles are amortized over the shorter of the term of the corresponding ground lease, taking into consideration lease renewal options and residual value, generally up to 20 years, as the Company considers these intangibles to be directly related to the tower assets. The acquired network location intangibles represent the value to the Company of the incremental revenue growth that could potentially be obtained from leasing the excess capacity on acquired tower communications infrastructure. The acquired tenant-related intangibles typically represent the value to the Company of tenant contracts and relationships in place at the time of an acquisition or similar transaction, including assumptions regarding estimated renewals. Other intangibles represent the value of acquired licenses, trade name and in place leases. In place lease value represents the fair value of costs avoided in securing data center customers, including vacancy periods, legal costs and commissions. In place lease value also includes assumptions on similar costs avoided upon the renewal or extension of existing leases on a basis consistent with occupancy assumptions used in the fair value of other assets. The Company amortizes its acquired intangible assets on a straight-line basis over their estimated useful lives. As of December 31, 2023, the remaining weighted average amortization period of the Company’s intangible assets wa s 15 years . Amortization of intangible assets for the years ended December 31, 2023, 2022 and 2021 was $1.4 billion, $1.7 billion and $1.2 billion, respectively. Based on current exchange rates, the Company expects to record amortization expense as follows over the next five years: Fiscal Year Amount 2024 $ 1,334.1 2025 1,275.1 2026 1,231.7 2027 1,216.2 2028 1,204.9

ACQUISITIONS

ACQUISITIONS	12 Months Ended
ACQUISITIONS	Dec. 31, 2023
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS The Company evaluates each of its acquisitions under the accounting guidance framework to determine whether to treat an acquisition as an asset acquisition or a business combination. For those transactions treated as asset acquisitions, the purchase price is allocated to the assets or rights acquired and liabilities assumed, with no recognition of goodwill. For those transactions treated as business combinations, the estimates of the fair value of the assets or rights acquired and liabilities assumed at the date of the applicable acquisition are subject to adjustment during the measurement period (up to one year from the particular acquisition date). The fair value of these net assets acquired are based on management’s estimates and assumptions, as well as other information compiled by management, including valuations that utilize customary valuation procedures and techniques. While the Company believes that such preliminary estimates provide a reasonable basis for estimating the fair value of assets acquired and liabilities assumed, it evaluates any necessary information prior to finalization of the fair value. During the measurement period for those acquisitions accounted for as business combinations, the Company will adjust assets or liabilities if new information is obtained about facts and circumstances that existed as of the acquisition date that, if known, would have resulted in the revised estimated values of those assets or liabilities as of that date. Impact of current year acquisitions —The Company typically acquires communications sites and other communications infrastructure assets from wireless carriers or other tower operators and subsequently integrates those sites and related assets into its existing portfolio of communications sites and related assets. In the United States, acquisitions may also include data center facilities and related assets. The financial results of the Company’s acquisitions have been included in the Company’s consolidated statements of operations for the year ended December 31, 2023 from the date of the respective acquisition. The date of acquisition, and by extension the point at which the Company begins to recognize the results of an acquisition, may depend on, among other things, the receipt of contractual consents, the commencement and extent of leasing arrangements and the timing of the transfer of title or rights to the assets, which may be accomplished in phases. Communications sites acquired from communications service providers may never have been operated as a business and may instead have been utilized solely by the seller as a component of its network infrastructure. An acquisition may or may not involve the transfer of business operations or employees. For those acquisitions accounted for as business combinations, the Company recognizes acquisition and merger related expenses in the period in which they are incurred and services are received; for transactions accounted for as asset acquisitions, these costs are capitalized as part of the purchase price. Acquisition, disposition and merger related costs may include finder’s fees, advisory, legal, accounting, valuation and other professional or consulting fees and general administrative costs directly related to completing the transaction. Integration costs include incremental and non-recurring costs necessary to convert data and systems, retain employees and otherwise enable the Company to operate acquired businesses or assets efficiently. The Company records acquisition, disposition and merger related expenses not subject to capitalization, as well as integration costs for all transactions, in Other operating expenses in the consolidated statements of operations. During the years ended December 31, 2023, 2022 and 2021, the Company recorded acquisition, disposition and merger related expenses for business combinations, dispositions and non-capitalized asset acquisition costs and integration costs as follows: Year Ended December 31, 2023 2022 2021 Acquisition, disposition and merger related expenses $ 17.6 $ 57.0 $ 177.0 Integration costs $ 16.4 $ 45.0 $ 50.4 During the years ended December 31, 2023, 2022 and 2021, the Company recorded net benefits of $10.3 million, $15.1 million and $17.6 million related to pre-acquisition contingencies and settlements, respectively. The year ended December 31, 2022 included acquisition and merger related costs associated with the Stonepeak Transaction (as defined in note 15). The year ended December 31, 2021 included acquisition and merger related costs associated with the Telxius Acquisition and the CoreSite Acquisition (each as defined below). 2023 Transactions The estimated aggregate impact of the acquisitions completed in 2023 on the Company’s revenues and gross margin for the year ended December 31, 2023 was not material to the Company’s operating results. Acquisitions completed in 2023 were included in the applicable Company property segments. Other Acquisitions— During the year ended December 31, 2023, the Company acquired a total of 159 communications sites, as well as other communications infrastructure assets, in the United States, Canada, France, Poland and Spain for an aggregate purchase price of $109.4 million. Of the aggregate purchase price, $30.8 million, inclusive of value-added tax, is reflected as a payable in the consolidated balance sheet as of December 31, 2023. These acquisitions were accounted for as asset acquisitions and are included in the table below in “Other.” The following table summarizes the allocations of the purchase prices for the fiscal year 2023 acquisitions based upon their estimated fair value at the date of acquisition: Other Current assets $ 11.0 Property and equipment 57.5 Intangible assets (1): Tenant-related intangible assets 35.3 Network location intangible assets 7.9 Other non-current assets 3.4 Current liabilities (0.8) Other non-current liabilities (4.9) Net assets acquired 109.4 Fair value of net assets acquired 109.4 Purchase price $ 109.4 ______________ (1) Tenant-related intangible assets and network location intangible assets are amortized on a straight-line basis over the estimated useful lives of the assets. In addition to the acquisitions discussed above, during the year ended December 31, 2023, the Company purchased 59 towers in connection with the AT&T transaction described in note 18 for an aggregate purchase price of $40.9 million. Telxius and CoreSite Acquisitions Telxius Acquisition —On January 13, 2021, the Company entered into two agreements with Telxius Telecom, S.A. (“Telxius”), a subsidiary of Telefónica, S.A., pursuant to which the Company agreed to acquire Telxius’ European and Latin American tower divisions, comprising approximately 31,000 communications sites in Argentina, Brazil, Chile, Germany, Peru and Spain, for approximately 7.7 billion EUR (approximately $9.4 billion at the date of signing) (the “Telxius Acquisition”), subject to certain adjustments. In June 2021, the Company completed the acquisition of nearly 20,000 communications sites in Germany and Spain, for total consideration of approximately 6.3 billion EUR (approximately $7.7 billion at the date of closing), subject to certain post-closing adjustments and over 7,000 communications sites in Brazil, Peru, Chile and Argentina, for total consideration of approximately 0.9 billion EUR (approximately $1.1 billion at the date of closing), subject to certain post-closing adjustments. On August 2, 2021, the Company completed the acquisition of the approximately 4,000 remaining communications sites in Germany pursuant to the Telxius Acquisition for 0.6 billion EUR (approximately $0.7 billion at the date of closing), subject to certain post-closing adjustments. The acquired operations in Germany and Spain are included in the Europe property segment and the acquired operations in Brazil, Peru, Chile and Argentina are included in the Latin America property segment. CoreSite Acquisition —On November 14, 2021, the Company entered into an agreement with CoreSite Realty Corporation (“CoreSite”) to acquire all issued

ACCRUED EXPENSES

ACCRUED EXPENSES	12 Months Ended
ACCRUED EXPENSES	Dec. 31, 2023
Accrued Liabilities, Current [Abstract]
ACCRUED EXPENSES	ACCRUED EXPENSES Accrued expenses consisted of the following: As of December 31, 2023 December 31, 2022 Accrued construction costs $ 183.8 $ 230.8 Accrued income tax payable 21.0 29.8 Accrued pass-through costs 77.4 85.1 Amounts payable for acquisitions 27.7 55.2 Amounts payable to tenants 103.3 95.2 Accrued property and real estate taxes 295.5 270.1 Accrued rent 75.1 77.3 Payroll and related withholdings 147.4 140.4 Other accrued expenses 349.4 360.3 Accrued expenses $ 1,280.6 $ 1,344.2

LONG-TERM OBLIGATIONS

LONG-TERM OBLIGATIONS	12 Months Ended
LONG-TERM OBLIGATIONS	Dec. 31, 2023
Debt Disclosure [Abstract]
LONG-TERM OBLIGATIONS	LONG-TERM OBLIGATIONS Outstanding amounts under the Company’s long-term obligations, reflecting discounts, premiums, debt issuance costs and fair value adjustments due to interest rate swaps consisted of the following: As of December 31, 2023 December 31, 2022 Contractual Interest Rate (1) Maturity Date (1) 2021 Multicurrency Credit Facility (2) (3) 723.4 3,788.7 6.088 % July 1, 2026 2021 Term Loan (2) 997.0 996.3 6.581 % January 31, 2027 2021 Credit Facility (2) 1,603.4 1,080.0 6.573 % July 1, 2028 2021 EUR Three Year Delayed Draw Term Loan (2) (3) 910.7 882.9 4.985 % May 28, 2024 2021 USD Two Year Delayed Draw Term Loan (2) (4) — 1,499.3 N/A N/A 3.50% senior notes (5) — 999.8 N/A N/A 3.000% senior notes (6) — 694.5 N/A N/A 0.600% senior notes (7) 500.0 498.9 0.600 % January 15, 2024 5.00% senior notes (8) 1,000.1 1,000.5 5.000 % February 15, 2024 3.375% senior notes 649.7 648.3 3.375 % May 15, 2024 2.950% senior notes 648.2 646.4 2.950 % January 15, 2025 2.400% senior notes 748.5 747.3 2.400 % March 15, 2025 1.375% senior notes (9) 550.0 532.1 1.375 % April 4, 2025 4.000% senior notes 748.1 746.8 4.000 % June 1, 2025 1.300% senior notes 498.3 497.3 1.300 % September 15, 2025 4.400% senior notes 498.7 498.1 4.400 % February 15, 2026 1.600% senior notes 697.4 696.3 1.600 % April 15, 2026 1.950% senior notes (9) 549.6 532.1 1.950 % May 22, 2026 1.450% senior notes 595.9 594.5 1.450 % September 15, 2026 3.375% senior notes 994.7 992.9 3.375 % October 15, 2026 3.125% senior notes 398.9 398.6 3.125 % January 15, 2027 2.750% senior notes 747.0 746.1 2.750 % January 15, 2027 0.450% senior notes (9) 824.3 798.2 0.450 % January 15, 2027 0.400% senior notes (9) 548.2 530.4 0.400 % February 15, 2027 3.650% senior notes 644.8 643.3 3.650 % March 15, 2027 4.125% senior notes (9) 658.6 — 4.125 % May 16, 2027 3.55% senior notes 747.1 746.3 3.550 % July 15, 2027 3.600% senior notes 696.0 695.1 3.600 % January 15, 2028 0.500% senior notes (9) 822.8 796.6 0.500 % January 15, 2028 1.500% senior notes 647.1 646.5 1.500 % January 31, 2028 5.500% senior notes 693.6 — 5.500 % March 15, 2028 5.250% senior notes 643.9 — 5.250 % July 15, 2028 5.800% senior notes 743.4 — 5.800 % November 15, 2028 3.950% senior notes 593.7 592.6 3.950 % March 15, 2029 0.875% senior notes (9) 823.7 797.8 0.875 % May 21, 2029 3.800% senior notes 1,638.6 1,636.8 3.800 % August 15, 2029 2.900% senior notes 744.2 743.4 2.900 % January 15, 2030 2.100% senior notes 743.1 742.2 2.100 % June 15, 2030 0.950% senior notes (9) 546.0 528.5 0.950 % October 5, 2030 1.875% senior notes 793.3 792.5 1.875 % October 15, 2030 2.700% senior notes 695.0 694.4 2.700 % April 15, 2031 4.625% senior notes (9) 545.2 — 4.625 % May 16, 2031 2.300% senior notes 692.7 691.9 2.300 % September 15, 2031 1.000% senior notes (9) 711.5 689.1 1.000 % January 15, 2032 4.050% senior notes 642.9 642.2 4.050 % March 15, 2032 5.650% senior notes 790.6 — 5.650 % March 15, 2033 1.250% senior notes (9) 545.8 528.5 1.250 % May 21, 2033 5.550% senior notes 840.6 — 5.550 % July 15, 2033 5.900% senior notes 741.5 — 5.900 % November 15, 2033 3.700% senior notes 592.4 592.2 3.700 % October 15, 2049 3.100% senior notes 1,038.6 1,038.3 3.100 % June 15, 2050 2.950% senior notes 1,023.2 1,022.5 2.950 % January 15, 2051 Total American Tower Corporation debt 36,472.0 36,307.0 Series 2013-2A Securities (10) — 1,299.7 N/A N/A Series 2018-1A Securities (11) 496.8 496.1 3.652 % March 15, 2028 Series 2023-1A Securities (12) 1,284.4 — 5.490 % March 15, 2028 Series 2015-2 Notes (13) 524.1 523.4 3.482 % June 16, 2025 Other subsidiary debt (14) 123.6 16.2 Various Various Total American Tower subsidiary debt 2,428.9 2,335.4 Finance lease obligations 20.6 27.8 Total 38,921.5 38,670.2 Less current portion of long-term obligations (3,187.5) (4,514.2) Long-term obligations $ 35,734.0 $ 34,156.0 _______________ (1) Reflects interest rate or maturity date as of December 31, 2023. (2) Accrues interest at a variable rate. (3) Reflects borrowings denominated in EUR and, for the 2021 Multicurrency Credit Facility (as defined below), reflects borrowings denominated in both EUR and U.S. Dollars (“USD”). (4) Repaid in full on June 27, 2023 using borrowings under the 2021 Multicurrency Credit Facility. (5) Repaid in full on January 31, 2023 using borrowings under the 2021 Credit Facility (as defined below). (6) Repaid in full on June 15, 2023 using borrowings under the 2021 Credit Facility. (7) Repaid in full on January 12, 2024 using borrowings under the 2021 Multicurrency Credit Facility. (8) Repaid in full on February 14, 2024 using borrowings under the 2021 Multicurrency Credit Facility. (9) Notes are denominated in EUR. (10) Repaid in full on the March 2023 repayment date using proceeds from the 2023 Securitization (as defined below). (11) Maturity date reflects the anticipated repayment date; final legal maturity is March 15, 2048. (12) Maturity date reflects the anticipated repayment date; final legal maturity is March 15, 2053. (13) Maturity date reflects the anticipated repayment date; final legal maturity is June 15, 2050. (14) Includes amounts drawn under letters of credit in Nigeria, which are denominated in USD, and the India Term Loan (as defined below), which is denominated in Indian Rupee (“INR”). Current portion of long-term obligations — The Company’s current portion of long-term obligations primarily includes (i) $500.0 million aggregate principal amount of the Company’s 0.600% senior unsecured notes due January 15, 2024, (ii) $1.0 billion aggregate principal amount of the Company’s 5.00% senior unsecured notes due February 15, 2024, (iii) $650.0 million aggregate principal amount of the Company’s 3.375% senior unsecured notes due May 15, 2024 and (iv) 825.0 million EUR in borrowings under the 2021 EUR Three Year Delayed Draw Term Loan (as defined below ). American Tower Corporation Debt Bank Facilities Amendments to Bank Facilities— On June 29, 2023, the Company amended its (i) $6.0 billion senior unsecured multicurrency revolving credit facility, as previously amended and restated on December 8, 2021 (the “2021 Multicurrency Credit Facility”), (ii) $4.0 billion senior unsecured revolving credit facility, as previously amended and restated on December 8, 2021, (the “2021 Credit Facility”) and (iii) $1.0 billion unsecured term loan, as previously amended and restated on December 8, 2021, (the “2021 Term Loan”). These amendments, among other things, i. extend the maturity dates of the 2021 Multicurrency Credit Facility and the 2021 Credit Facility to July 1, 2026 and July 1, 2028, respectively; ii. commemorate commitments under the 2021 Multicurrency Credit Facility and the 2021 Credit Facility of $6.0 billion and $4.0 billion, respectively; and iii. replace the London Interbank Offered Rate (“LIBOR”) pricing benchmark with an Adjusted Term Secured Overnight Financing Reserve (“SOFR”) pricing benchmark. 2021 Multicurrency Credit Facility— During the year ended December 31, 2023, the Company borrowed an aggregate of $3.0 billion and repaid an aggregate of $6.1 billion, including 842.6 million EUR ($919.1 million as of the repayment date), of revolving indebtedness under the Company’s 2021 Multicurrency Credit Facility. The Company used the borrowings to repay outstanding indebtedness, including the 2021 USD Two Year Delayed Draw Term Loan (as defined below), and for general corporate purposes. 2021 Credit Facility— During the year ended December 31, 2023, the Company borrowed an aggregate of $3.1 billion and repaid an aggregate of $2.6 billion of revolving indebtedness under the Company’s 2021 Credit Facility. The Company used the borrowings to repay outstanding indebtedness, including the 3.50% Notes and the 3.000% Notes (each as defined below), and for general corporate purposes. Repayment of 2021 USD Two Year Delayed Draw Term Loan— On June 27, 2023, the Company repaid all amounts outstanding under its $1.5 billion unsecured term loan entered into in December 2021 (the “2021 USD Two Year Delayed Draw Term Loan”) with borrowings under the 2021 Multicurrency Credit Facility. As of December 31, 2023, the key terms under the 2021 Multicurrency Credit Facility, the 2021 Credit Facility, the 2021 Term Loan and the Company’s 825.0 million EUR unsecured term loan, as amended in December 2021 (the “2021 EUR Three Year Delayed Draw Term Loan”) were as follows: Outstanding Principal Balance Undrawn letters of credit Maturity Date Current margin over SOFR or EURIBOR (1) Current commitment fee (2) 2021 Multicurrency Credit Facility $ 723.4 $ 3.5 July 1, 2026 (3) 1.125 % 0.110 % 2021 Credit Facility 1,603.4 30.4 July 1, 2028 (3) 1.125 % 0.110 % 2021 Term Loan 1,000.0 N/A January 31, 2027 1.125 % N/A 2021 EUR Three Year Delayed Draw Term Loan 910.7 N/A May 28, 2024 1.125 % N/A _______________ (1) SOFR applies to the USD denominated borrowings under the 2021 Multicurrency Credit Facility, the 2021 Credit Facility and the 2021 Term Loan. Euro Interbank Offer Rate (“EURIBOR”) applies to the EUR denominated borrowings under the 2021 Multicurrency Credit Facility and all of the borrowings under the 2021 EUR Three Year Delayed Draw Term Loan. (2) Fee on undrawn portion of each credit facility. (3) Subject to two optional renewal periods. The loan agreements for each of the 2021 Multicurrency Credit Facility, the 2021 Credit Facility, the 2021 Term Loan and the 2021 EUR Three Year Delayed Draw Term Loan contain certain reporting, information, financial and operating covenants and other restrictions (including limitations on additional debt, guaranties, sales of assets and liens) with which the Company must comply. Failure to comply with the financial and operating covenants of the loan agreements could not only prevent the Company from being able to borrow additional funds under the revolving credit facilities, but may constitute a default, which could result in, among other things, the amounts outstanding under the applicable agreement, including all accrued interest and unpaid fees, becoming immediately due and payable. Senior Notes Repayments of Senior Notes Repayment of 3.50% Senior Notes— On January 31, 2023, the Company repaid $1.0 billion aggregate principal amount of the Company’s 3.50% senior unsecured notes due 2023 (the “3.50% Notes”) upon their maturity. The 3.50% Notes were repaid using borrowings under the 2021 Credit Facility. Upon completion of the repayment, none of the 3.50% Notes remained outstanding. Repayment of 3.000% Senior Notes— On June 15, 2023, the Company repaid $700.0 million aggregate principal amount of the Company’s 3.000% senior unsecured notes due 2023 (the “3.000% Notes”) upon their maturity. The 3.000% Notes were repaid using borrowings under the 2021 Credit Facility. Upon completion of the repayment, none of the 3.000% Notes remained outstanding. Offerings of Senior Notes 5.500% Senior Notes and 5.650% Senior Notes Offering— On March 3, 2023, the Company completed a registered public offering of $700.0 million aggregate principal amount of 5.500% senior unsecured notes due 2028 (the “5.500% Notes”) and $800.0 million aggregate principal amount of 5.650% senior unsecured notes due 2033 (the “5.650% Notes”). The net proceeds from this offering were approximately $1,480.9 million, after deducting commissions and estimated expenses. The Company used the net proceeds to repay existing indebtedness under the 2021 Multicurrency Credit Facility and the 2021 Credit Facility. 4.125% Senior Notes and 4.625% Senior Notes Offering— On May 16, 2023, the Company completed a registered public offering of 600.0 million EUR ($652.1 million at the date of issuance) aggregate principal amount of 4.125% senior unsecured notes due 2027 (the “4.125% Notes”) and 500.0 million EUR ($543.4 million at the date of issuance) aggregate principal amount of 4.625% senior unsecured notes due 2031 (the “4.625% Notes”). The net proceeds from this offering were approximately 1,089.5 million EUR (approximately $1,184.1 million at the date of issuance), after deducting commissions and estimated expenses. The Company used the net proceeds to repay existing indebtedness under the 2021 Multicurrency Credit Facility and the 2021 Credit Facility. 5.250% Senior Notes and 5.550% Senior Notes Offering— On May 25, 2023, the Company completed a registered public offering of $650.0 million aggregate principal amount of 5.250% senior unsecured notes due 2028 (the “5.250% Notes”) and $850.0 million aggregate principal amount of 5.550% senior unsecured notes due 2033 (the “5.550% Notes”). The net proceeds from this offering were approximately $1,481.9 million, after deducting commissions and estimated expenses. The Company used the net proceeds to repay existing indebtedness under the 2021 Multicurrency Credit Facility. 5.800% Senior Notes and 5.900% Senior Notes Offering— On September 15, 2023, the Company completed a registered public offering of $750.0 million aggregate principal amount of 5.800% senior unsecured notes due 2028 (the “5.800% Notes”) and $750.0 million aggregate principal amount of 5.900% senior unsecured notes due 2033 (the “5.900% Notes”). The net proceeds from this offering were approximately $1,482.8 million, after deducting commissions and estimated expenses. The Company used the net proceeds to repay existing indebtedness under the 2021 Multicurrency Credit Facility. The following table outlines key terms related to the Company ’ s outstanding senior notes as of December 31, 2023: Adjustments to Principal Amount (1) Aggregate Principal Amount 2023 2022 Interest Issue Date Par Call Date (3) 0.600% Notes 500.0 (0.0) (1.1) January 15 and July 15 November 20, 2020 N/A 5.00% Notes (4) 1,000.0 0.1 0.5 February 15 and August 15 August 19, 2013 N/A 3.375% Notes 650.0 (0.3) (1.7) May 15 and November 15 March 15, 2019 April 15, 2024 2.950% Notes 650.0 (1.8) (3.6) January 15 and July 15 June 13, 2019 December 15, 2024 2.400% Notes 750.0 (1.5) (2.7) March 15 and September 15 January 10, 2020 February 15, 2025 1.375% Notes (5) 551.9 (1.9) (3.2) April 4 April 6, 2017 January 4, 2025 4.000% Notes 750.0 (1.9) (3.2) June 1 and December 1 May 7, 2015 March 1, 2025 1.300% Notes 500.0 (1.7) (2.7) March 15 and September 15 June 3, 2020 August 15, 2025 4.400% Notes 500.0 (1.3) (1.9) February 15 and August 15 January 12, 2016 November 15, 2025 1.600% Notes 700.0 (2.6) (3.7) April 15 and October 15 March 29, 2021 March 15, 2026 1.950% Notes (5) 551.9 (2.3) (3.2) May 22 May 22, 2018 February 22, 2026 1.450% Notes 600.0 (4.1) (5.5) March 15 and September 15 September 27, 2021 August 15, 2026 3.375% Notes 1,000.0 (5.3) (7.1) April 15 and October 15 May 13, 2016 July 15, 2026 3.125% Notes 400.0 (1.1) (1.4) January 15 and July 15 September 30, 2016 October 15, 2026 2.750% Notes 750.0 (3.0) (3.9) January 15 and July 15 October 3, 2019 November 15, 2026 0.450% Notes (5) 827.9 (3.6) (4.7) January 15 May 21, 2021 November 15, 2026 0.400% Notes (5) 551.9 (3.7) (4.9) February 15 October 5, 2021 December 15, 2026 3.650% Notes 650.0 (5.2) (6.7) March 15 and September 15 April 1, 2022 February 15, 2027 4.125% Notes (5) 662.3 (3.7) — May 16 May 16, 2023 March 16, 2027 3.55% Notes 750.0 (2.9) (3.7) January 15 and July 15 June 30, 2017 April 15, 2027 3.600% Notes 700.0 (4.0) (4.9) January 15 and July 15 December 8, 2017 October 15, 2027 0.500% Notes (5) 827.9 (5.1) (6.3) January 15 September 10, 2020 October 15, 2027 1.500% Notes 650.0 (2.9) (3.5) January 31 and July 31 November 20, 2020 November 30, 2027 5.500% Notes 700.0 (6.4) — March 15 and September 15 March 3, 2023 February 15, 2028 5.250% Notes 650.0 (6.1) — January 15 and July 15 May 25, 2023 June 15, 2028 5.800% Notes 750.0 (6.6) — May 15 and November 15 September 15, 2023 October 15, 2028 3.950% Notes 600.0 (6.3) (7.4) March 15 and September 15 March 15, 2019 December 15, 2028 0.875% Notes (5) 827.9 (4.2) (5.1) May 21 May 21, 2021 February 21, 2029 3.800% Notes 1,650.0 (11.4) (13.2) February 15 and August 15 June 13, 2019 May 15, 2029 2.900% Notes 750.0 (5.8) (6.6) January 15 and July 15 January 10, 2020 October 15, 2029 2.100% Notes 750.0 (6.9) (7.8) June 15 and December 15 June 3, 2020 March 15, 2030 0.950% Notes (5) 551.9 (5.9) (6.8) October 5 October 5, 2021 July 5, 2030 1.875% Notes 800.0 (6.7) (7.5) April 15 and October 15 September 28, 2020 July 15, 2030 2.700% Notes 700.0 (5.0) (5.6) April 15 and October 15 March 29, 2021 January 15, 2031 4.625% Notes (5) 551.9 (6.7) — May 16 May 16, 2023 February 16, 2031 2.300% Notes 700.0 (7.3) (8.1) March 15 and September 15 September 27, 2021 June 15, 2031 1.000% Notes (5) 717.5 (6.0) (6.8) January 15 September 10, 2020 October 15, 2031 4.050% Notes 650.0 (7.1) (7.8) March 15 and September 15 April 1, 2022 December 15, 2031 5.650% Notes 800.0 (9.4) — March 15 and September 15 March 3, 2023 December 15, 2032 1.250% Notes (5) 551.9 (6.1) (6.8) May 21 May 21, 2021 February 21, 2033 5.550% Notes 850.0 (9.4) — January 15 and July 15 May 25, 2023 April 15, 2033 5.900% Notes 750.0 (8.5) — May 15 and November 15 September 15, 2023 August 15, 2033 3.700% Notes 600.0 (7.6) (7.8) April 15 and October 15 October 3, 2019 April 15, 2049 3.100% Notes (6) 1,050.0 (11.4) (11.7) June 15 and December 15 June 3, 2020 December 15, 2049 2.950% Notes (7) 1,050.0 (26.8) (27.5) January 15 and July 15 November 20, 2020 July 15, 2050 _______________ (1) Includes unamortized discounts, premiums and debt issuance costs. (2) Accrued and unpaid interest on USD denominated notes is payable in USD semi-annually in arrears and will be computed from the issue date on the basis of a 360-day year comprised of twelve 30-day months. Interest on EUR denominated notes is payable in EUR annually in arrears and will be computed on the basis of the actual number of days in the period for which interest is being calculated and the actual number of days from and including the last date on which interest was paid on the notes, beginning on the issue date. (3) The Company may redeem the notes at any time, in whole or in part, at a redemption price equal to 100% of the principal amount of the notes plus a make-whole premium, together with accrued interest to the redemption date. If the Company redeems the notes on or after the par call date, the Company will not be required to pay a make-whole premium. (4) The original issue date for the initial 5.00% Notes was August 19, 2013. The issue date for the reopened 5.00% Notes was January 10, 2014. (5) Notes are denominated in EUR. (6) The original issue date for the initial 3.100% Notes was June 3, 2020. The issue date for the reopened 3.100% Notes was September 28, 2020. (7) The original issue date for the initial 2.950% Notes was November 20, 2020. The issue date for the reopened 2.950% Notes was September 27, 2021. The Company may redeem each series of senior notes at any time, subject to the terms of the applicable supplemental indenture, in whole or in part, at a redemption price equal to 100% of the principal amount of the notes plus a make-whole premium, as applicable, together with accrued interest to the redemption date. In addition, if the Company undergoes a change of control and corresponding ratings decline, each as defined in the applicable supplemental indenture for the notes, the Company may be required to repurchase all of the applicable notes at a purchase price equal to 101% of the principal amount of such notes, plus accrued and unpaid interest (including additional interest, if any), up to but not including the repurchase date. The notes rank equally with all of the Company’s other senior unsecured debt and are structurally subordinated to all existing and future indebtedness and other obligations of its subsidiaries. Each applicable supplemental indenture for the notes contains certain covenants that restrict the Company’s ability to merge, consolidate or sell assets and its (together with its subsidiaries’) ability to incur liens. These covenants are subject to a number of exceptions, including that the Company and its subsidiaries may incur certain liens on assets, mortgages or other liens securing indebtedness if the aggregate amount of indebtedness secured by such liens does not exceed 3.5x Adjusted EBITDA, as defined in the applicable supplemental indenture. As of December 31, 2023, the Company was in compliance with each of these covenants. American Tower Subsidiary Debt Securitizations The Company has several securitizations in place. Cash flows generated by the communications sites that secure the securitized debt of the Company are only available for payment of such debt and are not available to pay the Company’s other obligations or the claims of its creditors. However, subject to certain restrictions, the Company holds the right to receive the excess cash flows not needed to service the securitized debt and other obligations arising out of the securitizations. The securitized debt is the obligation of the issuers thereof or borrowers thereunder, as applicable, and their subsidiaries, and not of the Company or its other subsidiaries. American Tower Secured Revenue Notes, Series 2015-1, Class A and Series 2015-2, Class A —In May 2015, GTP Acquisition Partners I, LLC (“GTP Acquisition Partners”), one of the Company’s wholly owned subsidiaries, refinanced existing debt with cash on hand and proceeds from a private issuance (the “2015 Securitization”) of $350.0 million of American Tower Secured Revenue Notes, Series 2015-1, Class A, which were subsequently repaid on the June 2020 payment date, and $525.0 million of American Tower Secured Revenue Notes, Series 2015-2, Class A (the “Series 2015-2 Notes”). The Series 2015-2 Notes were issued by GTP Acquisition Partners pursuant to a Third Amended and Restated Indenture and related series supplements, each dated as of May 29, 2015 (collectively, the “2015 Indenture”), between GTP Acquisition Partners and its subsidiaries (the “GTP Entities”) and The Bank of New York Mellon, as trustee. The effective weighted average life and interest rate of the 2015 Notes was 8.1 years and 3.029%, respectively, as of the date of issuance. The outstanding Series 2015-2 Notes are secured by (i) mortgages, deeds of trust and deeds to secure debt on substantially all of the 3,343 communications sites (the “2015 Secured Sites”) owned by the GTP Entities and their operating cash flows, (ii) a security interest in substantially all of the personal property and fixtures of the GTP Entities, including GTP Acquisition Partners’ equity interests in its subsidiaries and (iii) the rights of the GTP Entities under a management agreement. American Tower Holding Sub II, LLC, whose only material assets are its equity interests in GTP Acquisition Partners, has guaranteed repayment of the Series 2015-2 Notes and pledged its equity interests in GTP Acquisition Partners as security for such payment obligations. Repayment of Series 2013-2A Securities —On the March 2023 repayment date, the Company repaid the entire $1.3 billion aggregate principal amount outstanding under the Company’s Secured Tower Revenue Securities, Series 2013-2A due 2023 (the “Series 2013-2A Notes”), pursuant to the terms of the agreements governing such securities. The repayment was funded with proceeds from the 2023 Securitization (as defined below). Secured Tower Revenue Securities, Series 2023-1, Subclass A and Series 2023-1, Subclass R, Series 2018-1, Subclass A and Series 2018-1, Subclass R —On March 13, 2023, the Company completed a securitization transaction (the “2023 Securitization”), in which American Tower Trust I (the “Trust”) issued $1.3 billion aggregate principal amount of Secured Tower Revenue Securities, Series 2023-1, Subclass A (the “Series 2023-1A Securities”). To satisfy the applicable risk retention requirements of Regulation RR promulgated under the Securities Exchange Act of 1934, as amended (the “Exchange Act” and, such requirements, the “Risk Retention Rules”), the Trust issued, and one of the Company’s affiliates purchased, $68.5 million aggregate principal amount of Secured Tower Revenue Securities, Series 2023-1, Subclass R (the “Series 2023-1R Securities” and, together with the Series 2023-1A Securities, the “2023 Securities”) to retain an “eligible horizontal residual interest” (as defined in the Risk Retention Rules) in an amount equal to at least 5% of the fair value of the 2023 Securities. On March 29, 2018, the Company completed a securitization transaction (the “2018 Securitization,” and, together with the 2023 Securitization, the “Trust Securitizations”), in which the Trust issued $500.0 million aggregate principal amount of Secured Tower Revenue Securities, Series 2018-1, Subclass A (the “Series 2018-1A Securities”). To satisfy the Risk Retention Rules, the Trust issued, and one of the Company’s affiliates purchased, $26.4 million aggregate principal amount of Secured Tower Revenue Securities, Series 2018-1, Subclass R (the “Series 2018-1R Securities” and, together with the Series 2018-1A Securities, the “2018 Securities”) to retain an “eligible horizontal residual interest” (as defined in the Risk Retention Rules) in an amount equal to at least 5% of the fair value of the 2018 Securities. The assets of the Trust consist of a nonrecourse loan broken into components or “componentized” (the “Loan”), which secures each of the 2018 Securities and the 2023 Securities. The AMT Asset Subs are jointly and severally liable under the Loan, which is secured primarily by mortgages on the AMT Asset Subs’ interests in 5,034 broadcast and wireless communications towers and related assets (the “Trust Sites”). The 2023 Securities correspond to components of the Loan made to the AMT Asset Subs pursuant to the Second Supplement and Amendment dated as of March 13, 2023 (the “2023 Supplement”) to the Second Amended and Restated Loan and Security Agreement dated as of March 29, 2018 (the “Loan Agreement,” which continues to govern the 2018 Securities, and collectively, the “Trust Loan Agreement”). The 2023 Securities (a) represent a pass-through interest in the components of the Loan corresponding to the 2023 Securities and (b) have an expected life of approximately five years with a final repayment date in March 2053. The Series 2023-1A Securities and the Series 2023-1R Securities have interest rates of 5.490% and 5.735%, respectively. Subject to certain limited exceptions described below, no payments of principal will be required to be made on the components of the Loan corresponding to the 2023 Securities prior to the monthly payment date in March 2028, which is the anticipated repayment date for those components. The 2018 Securities (a) represent a pass-through interest in the components of the Loan corresponding to the 2018 Securities and (b) have an expected life of approximately ten years with a final repayment date in March 2048. The Series 2018-1A Securities have an interest rate of 3.652% and the Series 2018-1R Securities have an interest rate of 4.459%. Subject to certain limited exceptions described below, no payments of principal will be required to be made on the components of the Loan corresponding to the 2018 Securities prior to the monthly payment date in March 2028, which is the anticipated repayment date for such components. The AMT Asset Subs are required to make monthly payments of interest on the Loan. The debt service on the Loan will be paid solely from the cash flows generated from the operation of the Trust Sites held by the AMT Asset Subs. The Loan is secured by (1) mortgages, deeds of trust and deeds to secure debt on substantially all of the Trust Sites and their operating cash flows, (2) a security interest in substantially all of the AMT Asset Subs’ personal property and fixtures and (3) the AMT Asset Subs’ rights under that certain management agreement among the AMT Asset Subs and SpectraSite Communications, LLC entered into in March 2013. American Tower Holding Sub, LLC (the “Guarantor”), whose only material assets are its equity interests in each of the AMT Asset Subs, and American Tower Guarantor Sub, LLC whose only material asset is its equity interests in the Guarantor, have each guaranteed repayment of the Loan and pledged their equity interests in their respective subsidiary or subsidiaries as security for such payment obligations. Under the terms of the Loan Agreement and the 2015 Indenture, amounts due will be paid from the cash flows generated by the Trust Sites or the 2015 Secured Sites, respectively, which must be deposited into certain reserve accounts, and thereafter distributed, solely pursuant to the terms of the Loan Agreement or 2015 Indenture, as applicable. On a monthly basis, after payment of all required amounts under the Loan Agreement or 2015 Indenture, as applicable, including interest payments, subject to the conditions described below, the excess cash flows generated from the operation of such assets are released to the AMT Asset Subs or GTP Acquisition Partners, as applicable, which can then be distributed to, and used by, the Company. In order to distribute any excess cash flow to the Company, the AMT Asset Subs and GTP Acquisition Partners must each maintain a specified debt service coverage ratio (the “DSCR”), which is generally calculated as the ratio of the net cash flow (as defined in the applicable agreement) to the amount of interest, servicing fees and trustee fees required to be paid over the succeeding 12 months on the principal amount of the Loan or the 2015 Notes, as applicable, that will be outstanding on the payment date following such date of determination. If the DSCR were equal to or below 1.30x (the “Cash Trap DSCR”) for any quarter, then all cash flow in excess of amounts required to make debt service payments, fund required reserves, pay management fees and budgeted operating expenses and make other payments required under the applicable transaction documents, referred to as excess cash flow, will be deposited into a reserve account (the “Cash Trap Reserve Account”) instead of being released to the AMT Asset Subs or GTP Acquisition Partners, as applicable. The funds in the Cash Trap Reserve Account will not be released to the AMT Asset Subs or GTP Acquisition Partners, as applicable, unless the DSCR exceeds the Cash Trap DSCR for two consecutive calendar quarters. Additionally, if the borrower under the 2023 Securitization does not meet certain title insurance policy requirements within the specified time period under the agreements, excess cash flow will also be deposited into the Cash Trap Reserve Account. Additionally, an “amortization period” commences if, as of the end of any calendar quarter, the DSCR is equal to or below 1.15x (the “Minimum DSCR”) and will continue to exist until the DSCR exceeds the Minimum DSCR for two consecutive calendar quarters. With respect to the Trust Securities, an “amortization period” also commences if, on the anticipated repayment date the component of the Loan corresponding to the applicable subclass of the Trust Securities has not been repaid in full, provided that such amortization period shall apply with respect to such component that has not been repaid in full. If the Series 2015-2 Notes have not been repaid in full on the applicable anticipated repayment date, additional interest will accrue on the unpaid principal balance of the Series 2015-2 Notes, and such notes will begin to amortize on a monthly basis from excess cash flow. During an amortization period, all excess cash flow and any amounts then in the applicable Cash Trap Reserve Account would be applied to pay the principal of the Loan or the Series 2015-2 Notes, as applicable, on each monthly payment date. The Loan and the Series 2015-2 Notes may be prepaid in whole or in part at any time, provided such payment is accompanied by the applicable prepayment consideration. If the prepayment occurs within (i) 18 months of the anticipated repayment date with respect to the Series 2015-2 Notes, (ii) 36 months of the anticipated repayment date with respect to the Series 2018 Securities, and (iii) 12 months of the anticipated repayment date for the 2023 Securities, no prepayment consideration is due. The Loan Agreement and the 2015 Indenture include operating covenants and other restrictions customary for transactions subject to rated securitizations. Among other things, the AMT Asset Subs and the GTP Entities, as applicable, are prohibited from incurring other indebtedness for borrowed money or further encumbering their assets subject to customary carve-outs for ordinary course trade payables and permitted encumbrances (as defined in the Loan Agreement or the 2015 Indenture, as applicabl

OTHER NON-CURRENT LIABILITIES

OTHER NON-CURRENT LIABILITIES	12 Months Ended
OTHER NON-CURRENT LIABILITIES	Dec. 31, 2023
Other Liabilities, Noncurrent [Abstract]
OTHER NON-CURRENT LIABILITIES	OTHER NON-CURRENT LIABILITIES Other non-current liabilities consisted of the following: As of December 31, 2023 December 31, 2022 Unearned revenue $ 475.3 $ 489.5 Other miscellaneous liabilities 745.3 697.3 Other non-current liabilities $ 1,220.6 $ 1,186.8

ASSET RETIREMENT OBLIGATIONS

ASSET RETIREMENT OBLIGATIONS	12 Months Ended
ASSET RETIREMENT OBLIGATIONS	Dec. 31, 2023
Asset Retirement Obligation [Abstract]
ASSET RETIREMENT OBLIGATIONS	ASSET RETIREMENT OBLIGATIONS The changes in the carrying amount of the Company’s asset retirement obligations were as follows: 2023 2022 Beginning balance as of January 1, $ 2,047.4 $ 2,003.0 Additions 12.8 32.9 Accretion expense 118.8 114.8 Revisions in estimates (1) (3.1) (91.2) Settlements (17.7) (12.1) Balance as of December 31, $ 2,158.2 $ 2,047.4 _______________ (1) Revisions in estimates include an increase to the liability of $22.3 million and a decrease to the liability of $24.6 million related to foreign currency translation for the years ended December 31, 2023 and 2022, respectively. As of December 31, 2023, the estimated undiscounted future cash outlay for asset retirement obligations was $4.0 billion.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
FAIR VALUE MEASUREMENTS	Dec. 31, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS The Company determines the fair value of its financial instruments based on the fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Below are the three levels of inputs that may be used to measure fair value: Level 1 Quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Level 2 Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Items Measured at Fair Value on a Recurring Basis —The fair values of the Company’s financial assets and liabilities that are required to be measured on a recurring basis at fair value were as follows: December 31, 2023 December 31, 2022 Fair Value Measurements Using Fair Value Measurements Using Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Assets: Investments in equity securities (1) $ 28.2 $ 5.3 — $ 29.2 — — VIL OCDs — $ 192.3 — — — — Liabilities: Interest rate swap agreements — — — — $ 6.2 — Fair value of debt related to interest rate swap agreements (2) — — — $ (4.9) — — _______________ (1) Investments in equity securities are recorded in Notes receivable and other non-current assets in the consolidated balance sheet at fair value. Unrealized holding gains and losses for equity securities are recorded in Other income (expense) in the consolidated statements of operations in the current period. During the years ended December 31, 2023 and 2022 , the Company recognized unrealized gains (losses) of $4.3 million and $(16.7) million, respectively, for equity securities held as of December 31, 2023. (2) Included in the carrying values of the corresponding debt obligations as of December 31, 2022. As of December 31, 2023, the interest rate swap agreements under the 3.000% Notes were settled. Interest Rate Swap Agreements The fair value of the Company’s interest rate swap agreements is determined using pricing models with inputs that are observable in the market or can be derived principally from, or corroborated by, observable market data. For derivative instruments that are designated and qualify as fair value hedges, changes in the value of the derivatives are recognized in the consolidated statements of operations in the current period, along with the offsetting gain or loss on the hedged item attributable to the hedged risk. For derivative instruments that are designated and qualify as cash flow hedges, the Company records the change in fair value for the effective portion of the cash flow hedges in AOCL in the consolidated balance sheets and reclassifies a portion of the value from AOCL into Interest expense on a quarterly basis as the cash flows from the hedged item affects earnings. The Company records the settlement of interest rate swap agreements in (Loss) gain on retirement of long-term obligations in the consolidated statements of operations in the period in which the settlement occurs. The Company entered into three interest rate swap agreements with an aggregate notional value of $500.0 million related to the 3.000% Notes. These interest rate swaps, which were designated as fair value hedges at inception, were entered into to hedge against changes in fair value of the 3.000% Notes resulting from changes in interest rates. The interest rate swap agreements required the Company to pay interest at a variable interest rate of one-month LIBOR plus applicable spreads and to receive fixed interest at a rate of 3.000% through June 15, 2023. The interest rate swap agreements expired upon repayment of the 3.000% Notes in full on June 15, 2023 upon maturity. As of December 31, 2023, there were no amounts outstanding under the interest rate swap agreements under the 3.000% Notes. During the year ended December 31, 2023, there were no material fair value adjustments related to interest rate swaps. VIL Optionally Convertible Debentures —In February 2023, one of the Company’s customers in India, Vodafone Idea Limited (“VIL”), issued optionally convertible debentures (the “VIL OCDs”) to the Company’s subsidiary, ATC Telecom Infrastructure Private Limited (“ATC TIPL”), in exchange for VIL’s payment of certain amounts towards accounts receivables. The VIL OCDs are (a) to be repaid by VIL with interest or (b) convertible into equity of VIL. If converted, such equity shall be free to trade in the open market beginning on the one year anniversary of the date of issuance of the VIL OCDs. The VIL OCDs were issued for an aggregate face value of 16.0 billion INR (approximately $193.2 million on the date of issuance). The VIL OCDs were to mature in tranches with 8.0 billion INR (approximately $96.6 million on the date of issuance) maturing on August 27, 2023 and 8.0 billion INR (approximately $96.6 million on the date of issuance) maturing on August 27, 2024. In August 2023, the Company amended the agreements governing the VIL OCDs to, among other items, extend the maturity of the first tranche of the VIL OCDs to August 27, 2024. The fair value of the VIL OCDs at issuance was approximately $116.5 million. The VIL OCDs accrue interest at a rate of 11.2% annually. Interest is payable to ATC TIPL semi-annually, with the first payment received in September 2023. The VIL OCDs are recorded in Prepaid and other current assets in the consolidated balance sheet at fair value. The significant input to the fair value of the VIL OCDs is the lesser of the (i) VIL equity share price underlying the instruments, less a liquidity discount, and (ii) redemption value. Unrealized holding gains and losses for the VIL OCDs are recorded in Other income (expense) in the consolidated statements of operations in the current period. During the year ended December 31, 2023, the Company recognized unrealized gains of $76.7 million for the VIL OCDs held as of December 31, 2023. Items Measured at Fair Value on a Nonrecurring Basis Assets Held and Used —The Company’s long-lived assets are recorded at amortized cost and, if impaired, are adjusted to fair value using Level 3 inputs. During the year ended December 31, 2023, long-lived assets held and used with a carrying value of $35.2 billion, included assets of approximately $0.2 billion that were written down to their net realizable value of less than $0.1 billion as a result of an asset impairment charge of $202.4 million. During the year ended December 31, 2022, long-lived assets held and used with a carrying value of $46.1 billion, included assets of approximately $0.8 billion that were written down to their net realizable value of approximately $0.2 billion as a result of an asset impairment charge of $655.9 million. The asset impairment charges are recorded in Other operating expenses in the accompanying consolidated statements of operations The significant unobservable inputs used to determine the fair value of the individual tower and acquired network location intangible assets subject to impairment in 2023 and 2022 included the following: Year Ended December 31, 2023 2022 Range Weighted Average Range Weighted Average Terminal growth rates on cash flows (1) 2% to 7% 3% 3% to 7% 3% Weighted average cost of capital (2) 6% to 46% 10% 6% to 35% 13% _______________ (1) On a local currency basis. (2) Specific to the country of each impaired asset. Due to the underlying economic characteristics of the markets the Company operates in, the weighted average cost of capital may vary significantly from market to market. The majority of the tenant relationships measured at fair value for impairment purposes in 2022 utilized a weighted average cost of capital of 11%; however, terminal growth rates are not used in the valuation of acquired tenant-related intangible assets. The table below indicates the percentages of the asset class that were subject to fair value measurement and subsequently impaired for the years ended December 31, 2023 and 2022: 2023 2022 Towers and related assets 1% 1% Acquired network location intangible assets 1% 2% Acquired tenant-related intangible assets 1% 5% The Company believes any reasonable change in the significant unobservable inputs utilized would not have a material impact on the fair value of the assets used in connection with the impairment recorded. During the year ended December 31, 2023, the Company undertook a process to evaluate various strategic alternatives with respect to its India operations, which resulted in the Pending ATC TIPL Transaction (as defined in note 22) in January 2024. As part of this process, the Company received indications of value from third parties, which were less than the carrying value of the India reporting unit. The Company incorporated this information as a significant input used to determine the fair value of the India reporting unit. The Company performed its annual goodwill impairment test as of December 31, 2023. The Company determined that the carrying amount of the Spain reporting unit exceeded its fair value, as calculated under an income approach using future discounted cash flows. The significant unobservable inputs used to determine the fair value of the Spain reporting until as of December 31, 2023 included the following: 2023 Terminal growth rates on cash flows 2% Weighted average cost of capital 7% During the year ended December 31, 2023, the Company recorded goodwill impairments of $322.0 million related to India and $80.0 million related to Spain, for a total of $402.0 million, as discussed further in note 5. There were no other items measured at fair value on a nonrecurring basis during the year ended December 31, 2023. Fair Value of Financial Instruments —The Company’s financial instruments for which the carrying value reasonably approximates fair value at December 31, 2023 and 2022 include cash and cash equivalents, restricted cash, accounts receivable and accounts payable. The Company’s estimates of fair value of its long-term obligations, including the current portion, are based primarily upon reported market values. For long-term debt not actively traded, fair value is estimated using either indicative price quotes or a discounted cash flow analysis using rates for debt with similar terms and maturities. As of December 31, 2023, the carrying value and fair value of long-term obligations, including the current portion, were $38.9 billion and $36.7 billion, respectively, of which $30.0 billion was measured using Level 1 inputs and $6.7 billion was measured using Level 2 inputs. As of December 31, 2022, the carrying value and fair value of long-term obligations, including the current portion, were $38.7 billion and $35.1 billion, respectively, of which $24.5 billion was measured using Level 1 inputs and $10.6 billion was measured using Level 2 inputs.

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Beginning in the taxable year ended December 31, 2012, the Company has filed, and intends to continue to file, U.S. federal income tax returns as a REIT, and its domestic TRSs filed, and intend to continue to file, separate tax returns as required. The Company also files tax returns in various states and countries. The Company’s state tax returns reflect different combinations of the Company’s subsidiaries and are dependent on the connection each subsidiary has with a particular state and form of organization. The following information pertains to the Company’s income taxes on a consolidated basis. The income tax provision from continuing operations consisted of the following: Year Ended December 31, 2023 2022 2021 Current: Federal $ (1.0) $ (6.5) $ (26.0) State (4.9) (5.8) (9.3) Foreign (330.3) (248.4) (267.7) Deferred: Federal 1.8 (2.8) 0.0 State 0.8 0.8 (2.5) Foreign 179.4 238.7 43.7 Income tax provision $ (154.2) $ (24.0) $ (261.8) The effective tax rate (“ETR”) on income from continuing operations for the years ended December 31, 2023, 2022 and 2021 differs from the federal statutory rate primarily due to the Company’s qualification for taxation as a REIT, as well as adjustments for state and foreign items. As a REIT, the Company may deduct earnings distributed to stockholders against the income generated by its REIT operations. For the year ended December 31, 2023, the increase in the income tax provision was primarily attributable to increased earnings in certain foreign jurisdictions in the current year after adjusting for non-deductible amounts, partially offset by a benefit in the current year from the application of a tax law change in Kenya. The income tax provision for the year ended December 31, 2022 included a reduction in income due to intangible asset impairment charges in India. The income tax provision for the year ended December 31, 2023 included the reversal of valuation allowances of $87.2 million in certain foreign jurisdictions as compared to the reversal of valuation allowances of $76.5 million for the year ended December 31, 2022. Reconciliation between the U.S. statutory rate and the effective rate from continuing operations is as follows: Year Ended December 31, 2023 2022 2021 Statutory tax rate 21 % 21 % 21 % Adjustment to reflect REIT status (1) (21) (21) (21) Foreign taxes 9 (1) 3 Foreign withholding taxes 4 4 2 Uncertain tax positions 4 2 4 Changes in tax laws (2) — — Changes in valuation allowance (5) (4) (0) Effective tax rate 10 % 1 % 9 % _______________ (1) As a result of the ability to utilize the dividends paid deduction to offset the Company’s REIT income and gains. The domestic and foreign components of income from continuing operations before income taxes are as follows: Year Ended December 31, 2023 2022 2021 United States $ 1,371.4 $ 1,973.2 $ 2,517.4 Foreign 149.9 (252.5) 312.0 Total $ 1,521.3 $ 1,720.7 $ 2,829.4 The components of the net deferred tax asset and liability and related valuation allowance were as follows: December 31, 2023 December 31, 2022 Assets: Operating lease liability $ 1,147.3 $ 1,117.4 Net operating loss carryforwards 276.4 265.5 Accrued asset retirement obligations 245.9 238.5 Stock-based compensation 8.5 8.1 Unearned revenue 35.8 32.7 Unrealized loss on foreign currency 20.8 24.4 Other accruals and allowances 89.1 84.1 Nondeductible interest 67.1 93.4 Tax credits 158.8 106.8 Capital loss carryforwards (1) 175.0 5.8 Items not currently deductible and other 84.5 44.3 Liabilities: Depreciation and amortization (1,718.1) (1,792.6) Right-of-use asset (1,147.2) (1,118.5) Deferred rent (133.9) (113.0) Other (58.8) (24.0) Subtotal (748.8) (1,027.1) Valuation allowance (433.5) (335.7) Net deferred tax liabilities $ (1,182.3) $ (1,362.8) _______________ (1) As of December 31, 2023 includes amounts related to the sale of Mexico Fiber. The Company provides valuation allowances if, based on the available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. Management assesses the available evidence to estimate if sufficient future taxable income will be generated to use the existing deferred tax assets. Valuation allowances may be reversed if, based on changes in facts and circumstances, the net deferred tax assets have been determined to be realizable. At December 31, 2023 and 2022, the Company has provided a valuation allowance of $433.5 million and $335.7 million, respectively, which primarily relates to foreign items. The increase in the valuation allowance for the year ending December 31, 2023 is due to uncertainty as to the timing of, and the Company’s ability to recover, net deferred tax assets in certain foreign operations in the foreseeable future, offset by reversals and fluctuations in foreign currency exchange rates. The amount of deferred tax assets considered realizable, however, could be adjusted if objective evidence in the form of cumulative losses is no longer present and additional weight may be given to subjective evidence such as the Company’s projections for growth. A summary of the activity in the valuation allowance is as follows: 2023 2022 2021 Balance as of January 1, $ 335.7 $ 329.3 $ 228.5 Additions (1) 249.1 93.9 146.3 Usage, expiration and reversals (87.2) (76.5) (26.2) Foreign currency translation (64.1) (11.0) (19.3) Balance as of December 31, $ 433.5 $ 335.7 $ 329.3 _______________ (1) Includes net charges to expense and allowances established due to acquisition. The recoverability of the Company’s deferred tax assets has been assessed utilizing projections based on its current operations. Accordingly, the recoverability of the deferred tax assets is not dependent on material asset sales or other non-routine transactions. Based on its current outlook of future taxable income during the carryforward period, the Company believes that deferred tax assets, other than those for which a valuation allowance has been recorded, will be realized. The Company intends to reinvest foreign earnings indefinitely outside of the U.S., except for earnings in certain entities in Brazil, Burkina Faso, Costa Rica, Jersey, Mexico, Netherlands, Singapore, South Africa and the United Kingdom. Any tax consequences for future distributions have been recorded as deferred tax liabilities. At December 31, 2023, the Company had net federal, state and foreign operating loss carryforwards available to reduce future taxable income. If not utilized, the Company’s NOLs expire as follows: Years ended December 31, Federal State Foreign 2024 to 2028 $ 0.0 $ 217.1 $ 3.7 2029 to 2033 0.7 47.1 4.0 2034 to 2038 66.9 150.9 1.1 2039 to 2043 — 97.2 9.3 Indefinite carryforward 283.0 60.4 928.7 Total $ 350.6 $ 572.7 $ 946.8 As of December 31, 2023 and 2022, the total amount of unrecognized tax benefits that would impact the ETR, if recognized, is $130.7 million and $103.6 million, respectively. The amount of unrecognized tax benefits for the year ended December 31, 2023 includes additions to the Company’s existing tax positions of $50.5 million. The Company expects the unrecognized tax benefits to change over the next 12 months if certain tax matters ultimately settle with the applicable taxing jurisdiction during this timeframe, or if the applicable statute of limitations lapses. The impact of the amount of such changes to previously recorded uncertain tax positions could range from zero to $13.9 million. A reconciliation of the beginning and ending amount of unrecognized tax benefits are as follows: Year Ended December 31, 2023 2022 2021 Balance at January 1 $ 115.5 $ 108.8 $ 136.2 Additions based on tax positions related to the current year 42.5 13.3 7.5 Additions and reductions for tax positions of prior years (1) 0.4 18.2 (17.5) Foreign currency 3.7 (5.3) (3.7) Reduction as a result of the lapse of statute of limitations (2.1) (0.6) (4.9) Reduction as a result of effective settlements (5.9) (18.9) (8.8) Balance at December 31 $ 154.1 $ 115.5 $ 108.8 _______________ (1) Year ended December 31, 2021 includes adjustments of $(16.6) million due to a reclassification of unrecognized tax benefits to penalties and income tax-related interest expense. During the year ended December 31, 2023, the statute of limitations on certain unrecognized tax benefits lapsed and certain positions were effectively settled, including effective settlements and revisions of prior year positions, which resulted in a decrease of $15.5 million in the liability for unrecognized tax benefits. During the year ended December 31, 2022, the statute of limitations on certain unrecognized tax benefits lapsed and certain positions were effectively settled, including effective settlements and revisions of prior year positions, which resulted in a decrease of $23.1 million in the liability for unrecognized tax benefits. During the year ended December 31, 2021, the statute of limitations on certain unrecognized tax benefits lapsed and certain positions were effectively settled, including effective settlements and revisions of prior year positions related to the Eaton Towers Acquisition, which resulted in a decrease in the liability for unrecognized tax benefits of $54.2 million. The Company recorded penalties and tax-related interest expense to the tax provision of $26.2 million, $20.6 million and $69.5 million for the years ended December 31, 2023, 2022 and 2021, respectively. During the year ended December 31, 2023, the Company reduced its liability for penalties and income tax-related interest expense related to uncertain tax positions by $9.7 million due to the expiration of the statute of limitations in certain jurisdictions and certain positions that were effectively settled. During the years ended December 31, 2022 and 2021, the Company reduced its liability for penalties and income tax-related interest expense related to uncertain tax positions by $19.9 million and $14.6 million, respectively, due to the expiration of the statute of limitations in certain jurisdictions and certain positions that were effectively settled. In addition, as a result of a settlement in the United States, $45.8 million was reclassified to Accrued income tax payable as of December 31, 2021. As of December 31, 2023 and 2022, the total amount of accrued income tax-related interest and penalties included in the consolidated balance sheets were $62.8 million and $43.3 million, respectively. The Company has filed for prior taxable years, and for its taxable year ended December 31, 2023 will file, numerous consolidated and separate income tax returns, including U.S. federal and state tax returns and foreign tax returns. The Company is subject to examination in the United States and various state and foreign jurisdictions for certain tax years. As a result of the Company’s ability to carryforward federal, state and foreign NOLs, the applicable tax years generally remain open to examination several years after the applicable loss carryforwards have been used or have expired. The Company regularly assesses the likelihood of additional assessments in each of the tax jurisdictions resulting from these examinations. The Company believes that adequate provisions have been made for income taxes for all periods through December 31, 2023.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
STOCK-BASED COMPENSATION	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION Summary of Stock-Based Compensation Plans —The Company maintains equity incentive plans that provide for the grant of stock-based awards to its directors, officers and employees. The Company’s 2007 Equity Incentive Plan, as amended (the “2007 Plan”), provides for the grant of non-qualified and incentive stock options, as well as restricted stock units, restricted stock and other stock-based awards. Exercise prices for non-qualified and incentive stock options are not less than the fair value of the underlying common stock on the date of grant. Awards of RSUs and stock options granted prior to March 10, 2023 generally vest over four years. In December 2022, the Company’s Compensation Committee changed the terms of its awards to generally vest over three years. The change in vesting terms is applicable for new awards granted beginning on March 10, 2023 and does not change the vesting terms applicable to grants awarded prior to March 10, 2023. The impact of the change in vesting terms was $7.9 million for the year ended December 31, 2023. Performance-based restricted stock units (“PSUs”) generally vest over three years. Stock options generally expire ten years from the date of grant. As of December 31, 2023, the Company had the ability to grant stock-based awards with respect to an aggregate of 4.1 million shares of common stock under the 2007 Plan. In addition, the Company maintains an employee stock purchase plan (the “ESPP”) pursuant to which eligible employees may purchase shares of the Company’s common stock on the last day of each bi-annual offering period at a 15% discount from the lower of the closing market value on the first or last day of such offering period. The offering periods run from June 1 through November 30 and from December 1 through May 31 of each year. During the years ended December 31, 2023, 2022 and 2021, the Company recorded the following stock-based compensation expenses in selling, general, administrative and development expense: 2023 2022 2021 Stock-based compensation expense (1) $ 195.7 $ 169.3 $ 119.5 _______________ (1) For the year ended December 31, 2023, excludes $7.6 million of stock-based compensation expenses related to severance recorded in Other operating expense in the accompanying consolidated statements of operations. Stock Options —There were no options granted during the years ended December 31, 2023, 2022 and 2021. The fair values of previously granted stock options were estimated on the date of grant using the Black-Scholes option pricing model based on the assumptions at the date of grant. The intrinsic value of stock options exercised during the years ended December 31, 2023, 2022 and 2021 was $9.3 million, $34.3 million and $176.7 million, respectively. As of December 31, 2023, there was no unrecognized compensation expense related to unvested stock options. The amount of cash received from the exercise of stock options was $7.7 million during the year ended December 31, 2023. The Company’s option activity for the year ended December 31, 2023 was as follows (share and per share data disclosed in full amounts): Options Weighted Weighted Aggregate Outstanding as of January 1, 2023 855,154 $91.82 Granted — — Exercised (88,199) 87.40 Forfeited — — Expired — — Outstanding as of December 31, 2023 766,955 $92.33 1.34 $94.8 Exercisable as of December 31, 2023 766,955 $92.33 1.34 $94.8 Vested as of December 31, 2023 766,955 $92.33 1.34 $94.8 The following table sets forth information regarding options outstanding at December 31, 2023 (share and per share data disclosed in full amounts): Options Outstanding Options Exercisable Range of Exercise Outstanding Weighted Weighted Average Options Weighted $81.18 - $94.23 148,033 $ 81.55 0.24 148,033 $ 81.55 $94.57 - $94.71 608,683 94.64 1.59 608,683 94.64 $99.67 - $113.60 10,239 110.75 2.45 10,239 110.75 $81.18 - $113.60 766,955 $ 92.33 1.34 766,955 $ 92.33 Restricted Stock Units and Performance-Based Restricted Stock Units —The Company’s RSU and PSU activity for the year ended December 31, 2023 was as follows (share and per share data disclosed in full amounts): RSUs Weighted Average Grant Date Fair Value PSUs Weighted Average Grant Date Fair Value Outstanding as of January 1, 2023 (1) 1,382,879 $ 230.80 276,468 $ 226.40 Granted (2) 960,583 191.33 166,440 193.64 Vested and Released (3) (630,025) 224.41 (79,232) 241.47 Forfeited (74,726) 211.65 (188) 187.01 Outstanding as of December 31, 2023 1,638,711 $ 210.94 363,488 $ 208.14 Expected to vest as of December 31, 2023 1,638,711 $ 210.94 363,488 $ 208.14 Vested and deferred as of December 31, 2023 (4) 30,259 $ 220.03 — $ — _______________ (1) PSUs consist of the target number of shares issuable at the end of the three-year performance period for the 2022 PSUs and the 2021 PSUs (each as defined below), or 98,542 shares and 98,694 shares, respectively, and the shares issuable at the end of the three-year performance period for the PSUs granted in 2020 (the “2020 PSUs”) based on achievement against the performance metrics for the three-year performance period, or 79,232 shares. (2) PSUs consist of the target number of shares issuable at the end of the three-year performance period for the 2023 PSUs (as defined below), or 118,684 shares, and target number of shares issuable at the end of the one-year performance period for the Retention PSUs (as defined below), or 19,132 shares. PSUs also includes the shares above target that are issuable for the 2021 PSUs at the end of the three-year performance cycle based on exceeding the performance metric for the three-year performance period, or 28,624 shares. (3) PSUs consist of shares vested pursuant to the 2020 PSUs. There are no additional shares to be earned related to the 2020 PSUs. (4) Vested and deferred RSUs are related to deferred compensation for certain former employees. The total fair value of RSUs and PSUs that vested during the year ended December 31, 2023 was $137.2 million. Restricted Stock Units— As of December 31, 2023, total unrecognized compensation expense related to unvested RSUs granted under the 2007 Plan was $172.4 million and is expected to be recognized over a weighted average period of approximately two years. Vesting of RSUs is subject generally to the employee’s continued employment or death, disability or qualified retirement (each as defined in the applicable RSU award agreement). Performance-Based Restricted Stock Units— During the year ended December 31, 2023, the Company’s Compensation Committee (the “Compensation Committee”) granted an aggregate of 118,684 PSUs (the “2023 PSUs”) to its executive officers and established the performance metrics for these awards. During the years ended December 31, 2022 and 2021, the Company’s Compensation Committee granted an aggregate of 98,542 PSUs (the “2022 PSUs”), 98,694 PSUs (the “2021 PSUs”), respectively, to its executive officers and established the performance metrics for these awards. Threshold, target and maximum parameters were established for the metrics for a three-year performance period with respect to each of the 2023 PSUs, the 2022 PSUs and the 2021 PSUs and will be used to calculate the number of shares that will be issuable when each award vests, which may range from zero to 200% of the target amounts. At the end of each three-year performance period, the number of shares that vest will depend on the degree of achievement against the pre-established performance goals. PSUs will be paid out in common stock at the end of each performance period, subject generally to the executive’s continued employment or death, disability or qualified retirement (each as defined in the applicable PSU award agreement). PSUs will accrue dividend equivalents prior to vesting, which will be paid out only in respect of shares that actually vest. During the year ended December 31, 2023, the Company’s Compensation Committee granted an aggregate of 19,132 PSUs to certain non-executive employees (the “Retention PSUs”) and established the performance metrics for these awards. Target parameters were established for a one-year performance period and will be used to calculate the number of shares that will be issuable when the awards vest, which may be either zero or 100% of the target amount. At the end of the one-year performance period, the number of shares that vest will depend on the achievement against the pre-established performance goals. The Retention PSUs will be paid out in common stock at the end of performance period, subject generally to the employee’s continued employment, death or disability (each as defined in the applicable award agreement). The Retention PSUs will accrue dividend equivalents prior to vesting, which will be paid out only in respect of shares that actually vest. The Company recognized $3.5 million in stock-based compensation expense related to the Retention PSUs. As of December 31, 2023, there was no unrecognized compensation expense related to the Retention PSUs.

EQUITY

EQUITY	12 Months Ended
EQUITY	Dec. 31, 2023
Equity [Abstract]
EQUITY	EQUITY Dividends —The Company may pay dividends in cash or, subject to certain limitations, in shares of common stock or any combination of cash and shares of common stock. Sales of Equity Securities —The Company receives proceeds from sales of its equity securities pursuant to the ESPP and upon exercise of stock options granted under the 2007 Plan. During the year ended December 31, 2023, the Company received an aggregate of $22.1 million in proceeds upon exercises of stock options and sales pursuant to the ESPP. Stock Repurchase Programs —In March 2011, the Company’s Board of Directors approved a stock repurchase program, pursuant to which the Company is authorized to repurchase up to $1.5 billion of its common stock (the “2011 Buyback”). In December 2017, the Board of Directors approved an additional stock repurchase program, pursuant to which the Company is authorized to repurchase up to $2.0 billion of its common stock (the “2017 Buyback,” and, together with the 2011 Buyback, the “Buyback Programs”). During the year ended December 31, 2023, there were no repurchases under either of the Buyback Programs. As of December 31, 2023, the Company has repurchased a total of 14,451,325 shares of its common stock under the 2011 Buyback for an aggregate of $1.5 billion, including commissions and fees. As of December 31, 2023, the Company has not made any repurchases under the 2017 Buyback. Under the Buyback Programs, the Company is authorized to purchase shares from time to time through open market purchases or in privately negotiated transactions not to exceed market prices and subject to market conditions and other factors. With respect to open market purchases, the Company may use plans adopted in accordance with Rule 10b5-1 under the Exchange Act in accordance with securities laws and other legal requirements, which allows the Company to repurchase shares during periods when it may otherwise be prevented from doing so under insider trading laws or because of self-imposed trading blackout periods. The Company expects to fund any further repurchases of its common stock through a combination of cash on hand, cash generated by operations and borrowings under its credit facilities. Repurchases under the Buyback Programs are subject to, among other things, the Company having available cash to fund the repurchases. Distributions —During the years ended December 31, 2023, 2022 and 2021, the Company declared the following cash distributions (per share data reflects actual amounts): For the year ended December 31, 2023 2022 2021 Distribution Aggregate Distribution Aggregate Distribution Aggregate Common Stock $ 6.45 $ 3,006.7 $ 5.86 $ 2,715.3 $ 5.21 $ 2,359.4 The following table characterizes the tax treatment of distributions declared per share of common stock. For the year ended December 31, 2023 2022 2021 Per Share % Per Share % Per Share % Common Stock Ordinary dividend $ 6.3100 100.00 % $ 4.3000 100.00 % $ 6.1980 96.54 % Capital gains distribution — — — — 0.2220 3.46 Total $ 6.3100 (1) 100.00 % $ 4.3000 (2) 100.00 % $ 6.4200 (3) 100.00 % _______________ (1) Excludes dividend declared on December 13, 2023 of $1.70 per share, which was paid on February 1, 2024 to common stockholders of record at the close of business on December 28, 2023 and which will apply to the 2024 tax year. Includes dividend declared on December 7, 2022 of $1.56 per share, which was paid on February 2, 2023 to common stockholders of record at the close of business on December 28, 2022 and which applied to the 2023 tax year. (2) Excludes dividend declared on December 7, 2022 of $1.56 per share, which was paid on February 2, 2023 to common stockholders of record at the close of business on December 28, 2022 and which applied to the 2023 tax year. (3) Includes dividend declared on December 15, 2021 of $1.39 per share, which was paid on January 14, 2022 to common stockholders of record at the close of business on December 27, 2021. Also includes dividend declared on December 3, 2020 of $1.21 per share, which was paid on February 2, 2021 to common stockholders of record at the close of business on December 28, 2020 and which applied to the 2021 tax year. The Company accrues distributions on unvested restricted stock units, which are payable upon vesting. The amount accrued for distributions payable related to unvested restricted stock units was $21.5 million and $17.0 million as of December 31, 2023 and 2022, respectively. During the year ended December 31, 2023, the Company paid $9.0 million of distributions upon the vesting of restricted stock units. To maintain its qualification for taxation as a REIT, the Company expects to continue paying distributions, the amount, timing and frequency of which will be determined, and subject to adjustment, by the Company’s Board of Directors.

NONCONTROLLING INTERESTS

NONCONTROLLING INTERESTS	12 Months Ended
NONCONTROLLING INTERESTS	Dec. 31, 2023
Noncontrolling Interest [Abstract]
NONCONTROLLING INTERESTS	NONCONTROLLING INTERESTS European Interests— In 2021 , PGGM converted its previously held noncontrolling interest in a subsidiary that primarily consisted of the Company’s operations in France, Germany and Poland (“Former ATC Europe”) into noncontrolling interests in subsidiaries, consisting of the Company's operations in Germany and Spain. In 2021, Caisse de dépôt et placement du Québec (“CDPQ”) and Allianz insurance companies and funds managed by Allianz Capital Partners GmbH, including the Allianz European Infrastructure Fund (collectively, “Allianz”) acquired 30% and 18% noncontrolling interests, respectively, in ATC Europe (the “ATC Europe Transactions”) for total aggregate consideration of 2.6 billion EUR (approximately $3.1 billion at the date of closing). As of December 31, 2023, ATC Europe consists of the Company’s operations in France, Germany and Spain. The Company currently holds a 52% controlling interest in ATC Europe, with CDPQ and Allianz holding 30% and 18% noncontrolling interests, respectively. ATC Europe holds a 100% interest in the subsidiaries that consist of the Company’s operations in France and an 87% and an 83% controlling interest in the subsidiaries that consist of the Company’s operations in Germany and Spain, respectively, with PGGM holding a 13% and a 17% noncontrolling interest in each respective subsidiary. Bangladesh Partnership —In August 2021, the Company acquired a 51% controlling interest in in Kirtonkhola Tower Bangladesh Limited (“KTBL”) for 900 million BDT (approximately $10.6 million at the date of closing). Confidence Group holds a 49% noncontrolling interest in KTBL. Stonepeak Transaction —In July 2022, the Company entered into an agreement pursuant to which certain investment vehicles affiliated with Stonepeak Partners LP (such investment vehicles, collectively, “Stonepeak”) acquired a noncontrolling ownership interest in the Company’s U.S. data center business. The transaction was completed in August 2022 for total aggregate consideration of $2.5 billion, through an investment in common equity of $1,750.0 million and mandatorily convertible preferred equity of $750.0 million. In October 2022, the Company entered into an agreement with Stonepeak for Stonepeak to acquire additional common equity and mandatorily preferred equity interests in the Company’s U.S. data center business for total aggregate consideration of $570.0 million (together with the August 2022 closing, the “Stonepeak Transaction”). As of December 31, 2023, the Company holds a common equity interest of approximately 72% in its U.S. data center business, with Stonepeak holding approximately 28% of the outstanding common equity and 100% of the outstanding mandatorily convertible preferred equity. On a fully converted basis, which is expected to occur four years from the date of the initial closing in August 2022, and on the basis of the currently outstanding equity, the Company will hold a controlling ownership interest of approximately 64%, with Stonepeak holding approximately 36%. The mandatorily convertible preferred equity, which accrues dividends at 5.0%, will convert into common equity on a one for one basis, subject to adjustment that will be measured on the conversion date. Dividends to noncontrolling interests— Certain of the Company’s subsidiaries may, from time to time, declare dividends. During the year ended December 31, 2023, the Company’s U.S. data center business had distributions of $46.1 million related to the outstanding Stonepeak mandatorily convertible preferred equity (the “Stonepeak Preferred Distributions”). As of December 31, 2023, the amount accrued for Stonepeak Preferred Distributions was $11.6 million. Beginning in January 2024, pursuant to the terms of the ownership agreement with Stonepeak, on a quarterly basis, the Company’s U.S. data center business will distribute common dividends to the Company and to Stonepeak in proportion to their respective equity interests in the Company’s U.S. data center business (the “Stonepeak Common Dividend”). As of December 31, 2023, the amount accrued for the Stonepeak Common Dividend was $91.7 million. During the year ended December 31, 2023, AT Iberia C.V., one of the Company’s subsidiaries in Spain, declared and paid a dividend of 48.0 million EUR (approximately $53.0 million at the date of payment), pursuant to the terms of the ownership agreements, to ATC Europe and PGGM in proportion to their respective equity interests in AT Iberia C.V. The changes in noncontrolling interests were as follows: Year Ended December 31, 2023 2022 Balance as of January 1, $ 6,836.1 $ 3,988.4 Stonepeak Transaction (1) — 3,070.0 Net loss attributable to noncontrolling interests (116.2) (69.1) Foreign currency translation adjustment attributable to noncontrolling interests, net of tax 81.4 (185.6) Contributions from noncontrolling interest holders 12.7 55.4 Distributions to noncontrolling interest holders (2) (146.8) (23.0) Balance as of December 31, $ 6,667.2 $ 6,836.1 _______________ (1) Represents the impact of contributions received from Stonepeak described above on Noncontrolling interests. Reflected within Contributions from noncontrolling interest holders in the consolidated statements of equity. (2) For the year ended December 31, 2023, primarily includes the Stonepeak Common Dividend and the Stonepeak Preferred Distributions. For the year ended December 31, 2022, includes $16.7 million of Stonepeak Preferred Distributions and dividends of $5.5 million paid to PGGM.

OTHER OPERATING EXPENSE

OTHER OPERATING EXPENSE	12 Months Ended
OTHER OPERATING EXPENSE	Dec. 31, 2023
Other Income and Expenses [Abstract]
OTHER OPERATING EXPENSE	OTHER OPERATING EXPENSE Other operating expense consists primarily of impairment charges, net losses on sales or disposals of assets and other operating expense items. The Company records impairment charges to write down certain assets to their net realizable value after an indicator of impairment is identified and subsequent analysis determines that the asset is either partially recoverable or not recoverable. These assets consist primarily of those related to the Company’s tower locations, and included towers and related assets included in property and equipment, network location intangible assets and right-of-use assets, all of which are typically assessed on an individual location or site basis. The assets subject to impairment also include tenant-related intangibles, which are assessed on a tenant basis. Net losses on sales or disposals of assets primarily relate to certain non-core towers, other assets and miscellaneous items. Other operating expenses includes acquisition- and disposition-related costs and integration costs. Other operating expenses included the following for the years ended December 31,: 2023 2022 2021 Impairment charges (1) $ 202.4 $ 655.9 $ 173.7 Net losses on sales or disposals of assets (2) 125.4 28.4 22.7 Other operating expenses (3) 49.9 83.3 202.3 Total Other operating expenses $ 377.7 $ 767.6 $ 398.7 _______________ (1) For the year ended December 31, 2022, impairment charges primarily relate to India, as discussed below. (2) For the year ended December 31, 2023, includes a net loss of $78.9 million on the sales of Mexico Fiber and ATC Poland. (3) For the year ended December 31, 2023, includes severance and related costs as discussed below. For the year ended December 31, 2021, includes acquisition and merger related expenses associated with the Telxius Acquisition and the CoreSite Acquisition. Impairment charges included the following for the years ended December 31,: 2023 2022 2021 Tower and network location intangible assets (1) $ 95.7 $ 149.6 $ 121.0 Tenant relationships (2) 90.2 491.1 42.2 Other (3) 16.5 15.2 10.5 Total impairment charges included in Other operating expense $ 202.4 $ 655.9 $ 173.7 Goodwill impairment (4) $ 402.0 $ — $ — Total impairment charges $ 604.4 $ 655.9 $ 173.7 _______________ (1) During the year ended December 31, 2022, impairment charges primarily relate to India, as discussed below. (2) During the year ended December 31, 2023, impairment charges relate to impaired tenant relationships in Africa. During the year ended December 31, 2022, impairment charges primarily relate to India, as discussed below, and impaired tenant relationships related to fiber in Mexico. During the year ended December 31, 2021, impairment charges relate to a fully impaired tenant relationship in Africa. (3) Includes impairment charges related to right-of-use assets. (4) During the year ended December 31, 2023, includes goodwill impairment associated with the India and Spain reporting units (as discussed in note 5). India Impairments The Company reviews long-lived assets for impairment annually (as of December 31) or whenever events or circumstances indicate the carrying amount of an assets may not be recoverable, as further discussed in note 1. In the third quarter of 2022, VIL, communicated that it would make partial payments of its contractual amounts owed to the Company and indicated that it would continue to make partial payments for the remainder of 2022. In late 2022, VIL had communicated its intent to resume payments in full under its contractual obligations owed to the Company beginning on January 1, 2023. However, in early 2023, VIL communicated that it would not be able to resume payments in full of its contractual obligations owed to the Company, and that it would instead continue to make partial payments. In the second half of 2023, VIL began making payments in full of its monthly contractual obligations owed to the Company. The Company considered these developments and the uncertainty with respect to amounts owed under its tenant leases when conducting its 2022 annual impairment assessments for long-lived assets in India. A probability weighted assessment was performed, incorporating current and expected industry and market conditions and trends and, as a result, the Company determined that certain fixed and intangible assets had been impaired during the year ended December 31, 2022. • An impairment of $97.0 million was taken on tower and network location intangible assets in India. • The Company also impaired the tenant-related intangible assets for VIL, which resulted in an impairment of $411.6 million. The Company recorded a goodwill impairment charge of $322.0 million in India during the year ended December 31, 2023 as discussed in note 5. The goodwill impairment charge is recorded in Goodwill impairment in the accompanying consolidated statements of operations for the year ended December 31, 2023. Severance During the year ended December 31, 2023, the Company approved a plan for restructuring its workforce, which was communicated to its employees. As a result of these actions, severance and related costs of $21.8 million were recorded in Other operating expense in the accompanying consolidated statements of operations for the year ended December 31, 2023. Additional information relating to the severance and related costs by operating segments is as follows for the year ended December 31,: 2023 U.S. & Canada property $ 2.4 Africa property 0.7 Europe property 2.8 Latin America property 4.7 Services 3.4 Other (1) 7.8 Total severance and related costs $ 21.8 _______________ (1) Includes corporate expenses. Unpaid obligations for severance and related costs as of December 31, 2023, are included in Payroll and related withholdings within Accrued expenses in the consolidated balance sheet as of December 31, 2023: The changes in the unpaid obligations for severance and related costs for the year ended December 31, 2023 were as follows: 2023 Beginning balance as of January 1, $ — Additions 21.8 Payments (19.9) Balance as of December 31, $ 1.9

EARNINGS PER COMMON SHARE

EARNINGS PER COMMON SHARE	12 Months Ended
EARNINGS PER COMMON SHARE	Dec. 31, 2023
Earnings Per Share [Abstract]
EARNINGS PER COMMON SHARE	EARNINGS PER COMMON SHARE The following table sets forth basic and diluted net income per common share computational data for the years ended December 31, (shares in thousands, except per share data): 2023 2022 2021 Net income attributable to American Tower Corporation common stockholders $ 1,483.3 $ 1,765.8 $ 2,567.7 Basic weighted average common shares outstanding 466,063 461,519 451,498 Dilutive securities 1,099 1,231 1,796 Diluted weighted average common shares outstanding 467,162 462,750 453,294 Basic net income attributable to American Tower Corporation common stockholders per common share $ 3.18 $ 3.83 $ 5.69 Diluted net income attributable to American Tower Corporation common stockholders per common share $ 3.18 $ 3.82 $ 5.66 Shares Excluded From Dilutive Effect The following shares were not included in the computation of diluted earnings per share because the effect would be anti-dilutive for the years ended December 31, (in thousands, on a weighted average basis): 2023 2022 2021 Restricted stock awards 5 86 —

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Litigation —The Company periodically becomes involved in various claims, lawsuits and proceedings that are incidental to its business. In the opinion of Company management, after consultation with counsel, there are no matters currently pending that would, in the event of an adverse outcome, materially impact the Company’s consolidated financial position, results of operations or liquidity. Verizon Transaction —In March 2015, the Company entered into an agreement with various operating entities of Verizon Communications Inc. (“Verizon”) that currently provides for the lease, sublease or management of approximately 11,200 wireless communications sites, which commenced on March 27, 2015. The average term of the lease or sublease for all communications sites at the inception of the agreement was approximately 28 years, assuming renewals or extensions of the underlying ground leases for the sites. The Company has the option to purchase the leased sites in tranches, subject to the applicable lease, sublease or management rights upon its scheduled expiration. Each tower is assigned to an annual tranche, ranging from 2034 to 2047, which represents the outside expiration date for the sublease rights to the towers in that tranche. The purchase price for each tranche is a fixed amount stated in the lease for such tranche plus the fair market value of certain alterations made to the related towers. The aggregate purchase option price for the towers leased and subleased is approximately $5.0 billion. Verizon will occupy the sites as a tenant for an initial term of ten years with eight optional successive five-year terms; each such term shall be governed by standard master lease agreement terms established as a part of the transaction. AT&T Transaction —The Company has an agreement with SBC Communications Inc., a predecessor entity to AT&T Inc. (“AT&T”), that currently provides for the lease or sublease of approximately 1,800 towers, which commenced between December 2000 and August 2004. Substantially all of the towers are part of the Trust Securitizations. The average term of the lease or sublease for all sites at the inception of the agreement was approximately 27 years, assuming renewals or extensions of the underlying ground leases for the sites. The Company has the option to purchase the sites subject to the applicable lease or sublease upon its expiration. Each tower is assigned to an annual tranche, ranging from 2013 to 2032, which represents the outside expiration date for the sublease rights to that tower. The purchase price for each site is a fixed amount stated in the lease for that site plus the fair market value of certain alterations made to the related tower by AT&T. As of December 31, 2023, the Company has purchased an aggregate of approximately 600 of the subleased towers which are subject to the applicable agreement, including 59 towers purchased during the year ended December 31, 2023 for an aggregate purchase price of $40.9 million. The aggregate purchase option price for the remaining towers leased and subleased is $1.1 billion and includes per annum accretion through the applicable expiration of the lease or sublease of a site. For all such sites, AT&T has the right to continue to lease the reserved space through June 30, 2025 at the then-current monthly fee, which shall escalate in accordance with the standard master lease agreement for the remainder of AT&T’s tenancy. Thereafter, AT&T shall have the right to renew such lease for up to five successive five-year terms. Other Contingencies —The Company is subject to income tax and other taxes in the geographic areas where it holds assets or operates, and periodically receives notifications of audits, assessments or other actions by taxing authorities. Taxing authorities may issue notices or assessments while audits are being conducted. In certain jurisdictions, taxing authorities may issue assessments with minimal examination. These notices and assessments do not represent amounts that the Company is obligated to pay and are often not reflective of the actual tax liability for which the Company will ultimately be liable. In the process of responding to assessments of taxes that the Company believes are not enforceable, the Company avails itself of both administrative and judicial remedies. The Company evaluates the circumstances of each notification or assessment based on the information available and, in those instances in which the Company does not anticipate a successful defense of positions taken in its tax filings, a liability is recorded in the appropriate amount based on the underlying assessment. Guaranties and Indemnifications —The Company enters into agreements from time to time in the ordinary course of business pursuant to which it agrees to guarantee or indemnify third parties for certain claims. The Company has also entered into purchase and sale agreements relating to the sale or acquisition of assets containing customary indemnification provisions. The Company’s indemnification obligations under these agreements generally are limited solely to damages resulting from breaches of representations and warranties or covenants under the applicable agreements. In addition, payments under such indemnification clauses are generally conditioned on the other party making a claim that is subject to whatever defenses the Company may have and are governed by dispute resolution procedures specified in the particular agreement. Further, the Company’s obligations under these agreements may be limited in duration and amount, and in some instances, the Company may have recourse against third parties for payments made by the Company. The Company has not historically made any material payments under these agreements and, as of December 31, 2023, is not aware of any agreements that could result in a material payment.

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
SUPPLEMENTAL CASH FLOW INFORMATION	Dec. 31, 2023
Supplemental Cash Flow Elements [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	SUPPLEMENTAL CASH FLOW INFORMATION Supplemental cash flow information and non-cash investing and financing activities are as follows for the years ended December 31,: 2023 2022 2021 Supplemental cash flow information: Cash paid for interest $ 1,260.0 $ 1,088.6 $ 791.2 Cash paid for income taxes (net of refunds of $31.5, $33.9 and $46.7, respectively) 306.5 322.3 225.2 Non-cash investing and financing activities: (Decrease) increase in accounts payable and accrued expenses for purchases of property and equipment and construction activities (14.7) 27.2 57.9 Purchases of property and equipment under finance leases, perpetual easements and capital leases 31.5 33.6 58.8 Fair value of debt assumed through acquisitions (1) — — 955.1 Settlement of third-party debt — (7.4) (12.7) Replacement awards (2) — — 17.1 _______________ (1) For the year ended December 31, 2021, consists of repayment of debt assumed in connection with the CoreSite Acquisition, including senior unsecured notes previously entered into by CoreSite. (2) For the year ended December 31, 2021, consists of CoreSite Acquisition purchase consideration related to CoreSite Replacement Awards.

BUSINESS SEGMENTS

BUSINESS SEGMENTS	12 Months Ended
BUSINESS SEGMENTS	Dec. 31, 2023
Segment Reporting [Abstract]
BUSINESS SEGMENTS	BUSINESS SEGMENTS Property Communications Sites and Related Communications Infrastructure —The Company’s primary business is leasing space on multitenant communications sites to wireless service providers, radio and television broadcast companies, wireless data providers, government agencies and municipalities and tenants in a number of other industries. The Company has historically reported these operations on a geographic basis. Data Centers — In December 2021, the Company completed the CoreSite Acquisition, through which it acquired over 20 data center facilities and related assets in eight United States markets. As a result of the CoreSite Acquisition, the Company established the Data Centers segment as a reportable segment in the fourth quarter of 2021. The Company’s Data Centers segment relates to data center facilities and related assets that the Company owns and operates in the United States. The Data Centers segment offers different types of leased land and related services from, and requires different resources, skill sets and marketing strategies than the existing property operating segment in the U.S. & Canada. As of December 31, 2023, the Company’s property operations consisted of the following: • U.S. & Canada: property operations in Canada and the United States; • Asia-Pacific: property operations in Australia, Bangladesh, India, New Zealand and the Philippines; • Africa: property operations in Burkina Faso, Ghana, Kenya, Niger, Nigeria, South Africa and Uganda; • Europe: property operations in France, Germany and Spain; • Latin America: property operations in Argentina, Brazil, Chile, Colombia, Costa Rica, Mexico, Paraguay and Peru; and • Data Centers: data center property operations in the United States. Services —The Company’s Services segment offers tower-related services in the United States, including AZP, structural and mount analyses, and construction management, which primarily support its site leasing business, including the addition of new tenants and equipment on its communications sites. The Services segment is a strategic business unit that offers different services from, and requires different resources, skill sets and marketing strategies than, the property operating segments. The accounting policies applied in compiling segment information below are similar to those described in note 1. Among other factors, in evaluating financial performance in each business segment, management uses segment gross margin and segment operating profit. The Company defines segment gross margin as segment revenue less segment operating expenses excluding Depreciation, amortization and accretion; Selling, general, administrative and development expense; and Other operating expenses. The Company defines segment operating profit as segment gross margin less Selling, general, administrative and development expense attributable to the segment, excluding stock-based compensation expense and corporate expenses. These measures of segment gross margin and segment operating profit are also before Interest income, Interest expense, Gain (loss) on retirement of long-term obligations, Other income (expense), Net income (loss) attributable to noncontrolling interests and Income tax benefit (provision). The categories of expenses indicated above, such as depreciation, have been excluded from segment operating performance as they are not considered in the review of information or the evaluation of results by management. There are no significant revenues resulting from transactions between the Company’s operating segments. All intercompany transactions are eliminated to reconcile segment results and assets to the consolidated statements of operations and consolidated balance sheets. Summarized financial information concerning the Company’s reportable segments for the years ended December 31, 2023, 2022 and 2021 is shown in the following tables. The “Other” column (i) represents amounts excluded from specific segments, such as business development operations, stock-based compensation expense and corporate expenses included in Selling, general, administrative and development expense; Other operating expenses; Interest income; Interest expense; Gain (loss) on retirement of long-term obligations; and Other income (expense), and (ii) reconciles segment operating profit to Income from continuing operations before income taxes. Property Total Services Other Total Year ended December 31, 2023 U.S. & Canada Asia-Pacific Africa Europe Latin America Data Centers Segment revenues $ 5,216.2 $ 1,150.8 $ 1,225.6 $ 775.6 $ 1,798.3 $ 834.7 $ 11,001.2 $ 143.0 $ 11,144.2 Segment operating expenses 849.9 704.2 433.3 299.5 566.0 347.6 3,200.5 60.1 3,260.6 Segment gross margin 4,366.3 446.6 792.3 476.1 1,232.3 487.1 7,800.7 82.9 7,883.6 Segment selling, general, administrative and development expense (1) 165.1 42.1 79.3 65.6 107.9 72.4 532.4 22.9 555.3 Segment operating profit $ 4,201.2 $ 404.5 $ 713.0 $ 410.5 $ 1,124.4 $ 414.7 $ 7,268.3 $ 60.0 $ 7,328.3 Stock-based compensation expense $ 195.7 195.7 Other selling, general, administrative and development expense 241.5 241.5 Depreciation, amortization and accretion 3,086.5 3,086.5 Other expense (2) 2,283.3 2,283.3 Income from continuing operations before income taxes $ 1,521.3 Capital expenditures (3) (4) $ 410.6 $ 122.0 $ 425.6 $ 218.0 $ 205.2 $ 428.1 $ 1,809.5 $ — $ 20.3 $ 1,829.8 _______________ (1) Segment selling, general, administrative and development expenses exclude stock-based compensation expense of $195.7 million. (2) Primarily includes interest expense, $202.4 million in impairment charges, $402.0 million of goodwill impairment charges in India and Spain, as further discussed in note 5, and losses from foreign currency exchange rate fluctuations. The year ended December 31, 2023 also includes a net loss of $78.9 million on the sales of Mexico Fiber and ATC Poland. (3) Includes $6.2 million of finance lease payments included in Repayments of notes payable, credit facilities, term loans, senior notes, secured debt and finance leases in the cash flows from financing activities in the Company’s consolidated statements of cash flows. (4) Includes $38.7 million of perpetual land easement payments reported in Deferred financing costs and other financing activities in the cash flows from financing activities in the Company’s consolidated statements of cash flows. Property Total Services Other Total Year ended December 31, 2022 U.S. & Canada Asia-Pacific Africa Europe Latin America Data Centers Segment revenues $ 5,006.3 $ 1,077.0 $ 1,192.5 $ 735.7 $ 1,691.9 $ 766.6 $ 10,470.0 $ 241.1 $ 10,711.1 Segment operating expenses 845.4 697.6 445.1 319.6 526.7 322.0 3,156.4 107.4 3,263.8 Segment gross margin 4,160.9 379.4 747.4 416.1 1,165.2 444.6 7,313.6 133.7 7,447.3 Segment selling, general, administrative and development expense (1) 183.2 69.1 80.0 52.4 107.6 63.9 556.2 22.3 578.5 Segment operating profit $ 3,977.7 $ 310.3 $ 667.4 $ 363.7 $ 1,057.6 $ 380.7 $ 6,757.4 $ 111.4 $ 6,868.8 Stock-based compensation expense $ 169.3 169.3 Other selling, general, administrative and development expense 224.5 224.5 Depreciation, amortization and accretion 3,355.1 3,355.1 Other expense (2) 1,399.2 1,399.2 Income from continuing operations before income taxes $ 1,720.7 Capital expenditures (3) (4) $ 481.7 $ 151.8 $ 507.3 $ 165.7 $ 229.4 $ 353.7 $ 1,889.6 $ — $ 12.9 $ 1,902.5 _______________ (1) Segment selling, general, administrative and development expenses exclude stock-based compensation expense of $169.3 million. (2) Primarily includes interest expense and $655.9 million in impairment charges, partially offset by gains from foreign currency exchange rate fluctuations. (3) Includes $6.7 million of finance lease payments included in Repayments of notes payable, credit facilities, term loans, senior notes, secured debt and finance leases in the cash flows from financing activities in the Company’s consolidated statements of cash flows. (4) Includes $36.7 million of perpetual land easement payments reported in Deferred financing costs and other financing activities in the cash flows from financing activities in the Company’s consolidated statements of cash flows. Property Total Services Other Total Year ended December 31, 2021 U.S. & Canada Asia-Pacific Africa Europe Latin America Data Centers Segment revenues $ 4,920.2 $ 1,199.1 $ 1,005.5 $ 496.2 $ 1,465.4 $ 23.2 $ 9,109.6 $ 247.3 $ 9,356.9 Segment operating expenses 853.5 724.3 346.1 194.0 458.3 9.1 2,585.3 96.7 2,682.0 Segment gross margin 4,066.7 474.8 659.4 302.2 1,007.1 14.1 6,524.3 150.6 6,674.9 Segment selling, general, administrative and development expense (1) 176.9 73.1 72.3 42.1 104.1 5.9 474.4 16.2 490.6 Segment operating profit $ 3,889.8 $ 401.7 $ 587.1 $ 260.1 $ 903.0 $ 8.2 $ 6,049.9 $ 134.4 $ 6,184.3 Stock-based compensation expense $ 119.5 119.5 Other selling, general, administrative and development expense 201.5 201.5 Depreciation, amortization and accretion 2,332.6 2,332.6 Other expense (2) 701.3 701.3 Income from continuing operations before income taxes $ 2,829.4 Capital expenditures (3) (4) $ 440.1 $ 175.1 $ 460.7 $ 58.9 $ 260.9 $ 2.5 $ 1,398.2 $ — $ 9.6 $ 1,407.8 _______________ (1) Segment selling, general, administrative and development expenses exclude stock-based compensation expense of $119.5 million. (2) Primarily includes interest expense and $173.7 million in impairment charges, partially offset by gains from foreign currency exchange rate fluctuations. (3) Includes $5.4 million of finance lease payments included in Repayments of notes payable, credit facilities, term loan, senior notes, secured debt and finance leases in the cash flows from financing activities in the Company’s consolidated statements of cash flows. (4) Includes $35.2 million of perpetual land easement payments reported in Deferred financing costs and other financing activities in the cash flows from financing activities in the Company’s consolidated statements of cash flows. Additional information relating to the total assets of the Company’s operating segments is as follows for the years ended December 31,: 2023 2022 Total Assets (1): U.S. & Canada property $ 26,325.1 $ 26,739.9 Asia-Pacific property 3,758.1 4,276.9 Africa property 4,031.2 4,759.4 Europe property 11,769.3 11,464.6 Latin America property 9,025.3 8,666.3 Data Centers 10,482.9 10,702.8 Services 54.8 119.3 Other (2) 580.9 465.3 Total assets $ 66,027.6 $ 67,194.5 _______________ (1) Balances are translated at the applicable period end exchange rate, which may impact comparability between periods. (2) Balances include corporate assets such as cash and cash equivalents, certain tangible and intangible assets and income tax accounts that have not been allocated to specific segments. Summarized geographic information related to the Company’s operating revenues for the years ended December 31, 2023, 2022 and 2021 and long-lived assets as of December 31, 2023 and 2022 is as follows: 2023 2022 2021 Operating Revenues: U.S. & Canada: Canada (1) $ 11.7 $ 12.5 $ 11.4 United States (2) 6,182.2 6,001.5 5,179.3 Asia-Pacific (1): Australia 2.6 1.8 1.8 Bangladesh 5.7 3.9 0.4 India 1,132.0 1,065.7 1,196.6 New Zealand 1.6 0.3 — Philippines 8.9 5.3 0.3 Africa (1): Burkina Faso 38.1 41.2 44.7 Ghana 128.6 144.4 170.5 Kenya 120.0 123.1 107.4 Niger 48.4 42.1 41.6 Nigeria 495.4 477.2 296.5 South Africa 157.9 164.8 164.0 Uganda 237.2 199.7 180.8 Europe (1): France 113.4 99.6 98.9 Germany 363.6 320.0 213.5 Poland (3) 0.6 1.0 0.5 Spain 298.0 315.1 183.3 Latin America (1): Argentina 43.8 39.2 31.6 Brazil 787.3 741.9 614.6 Chile 106.3 91.8 88.0 Colombia 117.0 106.1 107.7 Costa Rica 24.7 23.9 22.8 Mexico 611.8 588.9 524.6 Paraguay 16.3 15.4 13.5 Peru 91.1 84.7 62.6 Total operating revenues $ 11,144.2 $ 10,711.1 $ 9,356.9 _______________ (1) Balances are translated at the applicable exchange rate, which may impact comparability between periods. (2) Balances include revenue from the Company’s Services and Data Centers segments. (3) During the year ended December 31, 2023, the Company completed the sale of ATC Poland. 2023 2022 Long-Lived Assets (1): U.S. & Canada: Canada (2) $ 214.8 $ 207.6 United States (3) 28,337.4 29,275.1 Asia-Pacific (2): Australia 10.6 7.5 Bangladesh 25.3 24.6 India 2,069.6 2,452.2 New Zealand 37.5 37.6 Philippines 31.9 30.9 Africa (2): Burkina Faso 257.4 272.0 Ghana 269.2 393.3 Kenya 557.2 783.8 Niger 203.1 211.3 Nigeria 456.5 747.8 South Africa 337.0 345.5 Uganda 925.1 935.2 Europe (2): France 1,338.8 1,306.9 Germany 5,721.2 5,642.5 Poland — 4.9 Spain 3,031.6 3,027.8 Latin America (2): Argentina 190.1 194.1 Brazil 1,996.5 1,908.7 Chile 575.7 606.6 Colombia 286.8 238.0 Costa Rica 105.6 111.3 Mexico 1,044.4 1,243.2 Paraguay 92.3 93.7 Peru 832.9 836.2 Total long-lived assets $ 48,948.5 $ 50,938.3 _______________ (1) Includes Property and equipment, net, Goodwill and Other intangible assets, net. (2) Balances are translated at the applicable period end exchange rate, which may impact comparability between periods. (3) Balances include the Company’s data centers assets located in the United States. The following customers within the property and services segments individually accounted for 10% or more of the Company’s consolidated operating revenues for the years ended December 31,: 2023 2022 2021 T-Mobile 17 % 18 % 20 % AT&T 16 % 17 % 19 % Verizon Wireless 12 % 11 % 13 %

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONSDuring the years ended December 31, 2023, 2022 and 2021, the Company had no significant related party transactions.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Pending ATC TIPL Transaction —On January 4, 2024, the Company, through its subsidiaries, ATC Asia Pacific Pte. Ltd. and ATC Telecom Infrastructure Private Limited (“ATC TIPL”), entered into an agreement with Data Infrastructure Trust (“DIT”), an infrastructure investment trust sponsored by an affiliate of Brookfield Asset Management, pursuant to which DIT will acquire a 100% ownership interest in ATC TIPL (the “Pending ATC TIPL Transaction”) for total aggregate consideration of up to 210 billion INR (approximately $2.5 billion), including the value of the VIL OCDs, payments on certain existing customer receivables, the repayment of existing intercompany debt and the repayment, or assumption, of our existing term loan in India, by DIT. The Company will retain the full economic benefit associated with the VIL OCDs, and rights to payments on certain existing customer receivables. The Pending ATC TIPL Transaction is expected to close in the second half of 2024, subject to customary closing conditions, including government and regulatory approval. Repayment of 0.600% Senior Notes —On January 12, 2024, the Company repaid $500.0 million aggregate principal amount of the Company’s 0.600% senior unsecured notes due 2024 (the “0.600% Notes”) upon their maturity. The 0.600% Notes were repaid using borrowings under the 2021 Multicurrency Credit Facility. Upon completion of the repayment, none of the 0.600% Notes remained outstanding. Repayment of 5.00% Senior Notes —On February 14, 2024, the Company repaid $1.0 billion aggregate principal amount of the Company’s 5.00% senior unsecured notes due 2024 (the “5.00% Notes”) upon their maturity. The 5.00% Notes were repaid using borrowings under the 2021 Multicurrency Credit Facility. Upon completion of the repayment, none of the 5.00% Notes remained outstanding.

Schedule III - SCHEDULE OF REAL

Schedule III - SCHEDULE OF REAL ESTATE AND ACCUMULATED DEPRECIATION	12 Months Ended
	Dec. 31, 2023
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation Disclosure [Abstract]
Schedule III - SCHEDULE OF REAL ESTATE AND ACCUMULATED DEPRECIATION	SCHEDULE III—SCHEDULE OF REAL ESTATE AND ACCUMULATED DEPRECIATION (dollars in millions) Description Encumbrances Initial cost Cost Gross amount Accumulated Date of Date Life on which 222,830 Sites (1) $ 2,325.0 (2) (3) (3) $ 21,929.3 (5) $ (8,986.9) Various Various Up to 20 years 28 Data Centers — (4) (4) 6,309.9 (5) (833.7) Various Various Up to 40 years _______________ (1) No single site exceeds 5% of the total amounts indicated in the table above. (2) Certain assets secure debt of $2.3 billion. (3) The Company has omitted this information, as it would be impracticable to compile such information on a site-by-site basis. (4) The Company has aggregated data center information on a basis consistent with its tower portfolio. (5) Does not include those sites under construction. 2023 2022 2021 Gross amount at beginning $ 27,060.9 $ 23,948.9 $ 18,492.9 Additions during period: Acquisitions (1) 105.2 288.1 5,017.6 Discretionary capital projects (2) 860.2 398.0 391.2 Discretionary ground lease purchases (3) 126.0 502.0 242.7 Redevelopment capital expenditures (4) 451.5 335.9 203.6 Capital improvements (5) 192.7 155.4 92.5 Start-up capital expenditures (6) 136.7 227.0 184.6 Other (7) (11.6) 1,672.6 51.2 Total additions 1,860.7 3,579.0 6,183.4 Deductions during period: Cost of real estate sold or disposed (202.8) (257.6) (263.7) Other (8) (479.6) (209.4) (463.7) Total deductions: (682.4) (467.0) (727.4) Balance at end $ 28,239.2 $ 27,060.9 $ 23,948.9 2023 2022 2021 Gross amount of accumulated depreciation at beginning $ (8,669.5) $ (7,548.1) $ (6,921.0) Additions during period: Depreciation (1,353.5) (1,373.3) (863.8) Other — — — Total additions (1,353.5) (1,373.3) (863.8) Deductions during period: Amount of accumulated depreciation for assets sold or disposed 89.0 128.9 142.4 Other (8) 113.4 123.0 94.3 Total deductions 202.4 251.9 236.7 Balance at end $ (9,820.6) $ (8,669.5) $ (7,548.1) _______________ (1) Includes amounts related to the acquisition of data centers. (2) Includes amounts incurred primarily for the construction of new sites. (3) Includes amounts incurred to purchase or otherwise secure the land under communications sites. (4) Includes amounts incurred to increase the capacity of existing sites, which results in new incremental tenant revenue. (5) Includes amounts incurred to enhance existing sites by adding additional functionality, capacity or general asset improvements. (6) Includes amounts incurred in connection with acquisitions or new market launches. Start-up capital expenditures includes non-recurring expenditures contemplated in acquisitions, new market launch business cases or initial deployment of new technologies or platform expansion initiatives that lead to an increase in site-level cash flow generation. (7) Primarily includes regional improvements, other additions, and net adjustments related to the Company’s asset retirement obligations. For the year ended December 31, 2022, includes $1.6 billion of data center equipment acquired in 2021 not previously classified as an investment in real estate. The Company determined that the inclusion of data center equipment in this schedule would provide better information and be more consistent with others in the data center industry. (8)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended	12 Months Ended
Insider Trading Arrangements	Dec. 31, 2023 shares	Dec. 31, 2023 shares
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	true
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false
Rodney M. Smith [Member]
Trading Arrangements, by Individual
Material Terms of Trading Arrangement		Rodney M. Smith, our Executive Vice President, Chief Financial Officer and Treasurer, entered into a pre-arranged stock trading plan on November 9, 2023. Mr. Smith’s plan provides for the potential exercise of vested stock options and associated sale of up to 23,019 shares of our common stock between March 1, 2024 and March 8, 2024.
Name	Rodney M. Smith
Title	Executive Vice President, Chief Financial Officer and Treasurer
Adoption Date	November 9, 2023
Arrangement Duration	120 days
Aggregate Available	23,019	23,019
Samme Thompson [Member]
Trading Arrangements, by Individual
Material Terms of Trading Arrangement		Samme Thompson, one of our Directors, entered into a pre-arranged stock trading plan on October 27, 2023. Mr. Thompson’s plan provides for the potential exercise of vested stock options and associated sale of up to 5,054 shares of our common stock between February 26, 2024 and March 8, 2024.
Name	Samme Thompson
Title	Director
Adoption Date	October 27, 2023
Arrangement Duration	133 days
Aggregate Available	5,054	5,054

BUSINESS AND SUMMARY OF SIGNI_2

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business	Business —American Tower Corporation (together with its subsidiaries, “ATC” or the “Company”) is one of the largest global real estate investment trusts and a leading independent owner, operator and developer of multitenant communications real estate. The Company’s primary business is the leasing of space on communications sites to wireless service providers, radio and television broadcast companies, wireless data providers, government agencies and municipalities and tenants in a number of other industries. The Company refers to this business, inclusive of its data center business discussed below, as its property operations. Additionally, the Company offers tower-related services in the United States, which the Company refers to as its services operations. These services include site application, zoning and permitting (“AZP”), structural and mount analyses and construction management, which primarily support the Company’s site leasing business, including the addition of new tenants and equipment on its sites. The Company’s customers include its tenants, licensees and other payers. The Company’s portfolio primarily consists of towers that it owns and towers that it operates pursuant to long-term lease arrangements, as well as distributed antenna system (“DAS”) networks, which provide seamless coverage solutions in certain in-building and outdoor wireless environments. In addition to the communications sites in its portfolio, the Company manages rooftop and tower sites for property owners under various contractual arrangements. The Company also holds other telecommunications infrastructure, fiber and property interests that it leases primarily to communications service providers and third-party tower operators and holds a portfolio of highly interconnected data center facilities and related assets in the United States that the Company provides for the leasing of space primarily to enterprises, network operators, cloud providers and supporting service providers. American Tower Corporation is a holding company that conducts its operations through its directly and indirectly owned subsidiaries and joint ventures. ATC’s principal domestic operating subsidiaries are American Towers LLC and SpectraSite Communications, LLC. ATC conducts its international operations primarily through its subsidiary, American Tower International, Inc., which in turn conducts operations through its various international holding and operating subsidiaries and joint ventures. The Company operates as a real estate investment trust for U.S. federal income tax purposes (“REIT”). Accordingly, the Company generally is not required to pay U.S. federal income taxes on income generated by its REIT operations, including the income derived from leasing space on its towers and in its data centers, as it receives a dividends paid deduction for distributions to stockholders that offsets its REIT taxable income and gains. However, the Company remains obligated to pay U.S. federal income taxes on earnings from its domestic taxable REIT subsidiaries (“TRSs”). In addition, the Company’s international assets and operations, regardless of their classification for U.S. tax purposes, continue to be subject to taxation in the jurisdictions where those assets are held or those operations are conducted.
Principles of Consolidation and Basis of Presentation	Principles of Consolidation and Basis of Presentation
Reportable Segments	Reportable Segments —The Company reports its results in seven segments – U.S. & Canada property (which includes all assets in the United States and Canada, other than the Company’s data center facilities and related assets), Asia-Pacific property, Africa property, Europe property, Latin America property, Data Centers and Services, which are discussed further in note 20.
Significant Accounting Policies and Use of Estimates	Significant Accounting Policies and Use of Estimates —The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results may differ from those estimates, and such differences could be material to the accompanying consolidated financial statements. The significant estimates in the accompanying consolidated financial statements include impairment of long-lived assets (including goodwill), revenue recognition, rent expense and lease accounting, income taxes and accounting for business combinations and acquisitions of assets. The Company considers events or transactions that occur after the balance sheet date but before the financial statements are issued as additional evidence for certain estimates or to identify matters that require additional disclosure.
Accounts Receivable and Deferred Rent Asset	Accounts Receivable and Deferred Rent Asset —The Company derives the largest portion of its revenues and corresponding accounts receivable and the related deferred rent asset from a relatively small number of customers in the telecommunications industry, and 45% of its current-year revenues are derived from three customers. The Company’s deferred rent asset is associated with non-cancellable tenant leases that contain fixed escalation clauses over the terms of the applicable lease for which revenue is recognized on a straight-line basis over the lease term. The Company mitigates its concentrations of credit risk with respect to notes and trade receivables and the related deferred rent assets by actively monitoring the creditworthiness of its borrowers and customers. In recognizing customer revenue, the Company assesses the collectibility of both the amounts billed and the portion recognized in advance of billing on a straight-line basis. This assessment takes customer credit risk and business and industry conditions into consideration to ultimately determine the collectibility of the amounts billed. To the extent the amounts, based on management’s estimates, may not be collectible, revenue recognition is deferred until such point as collectibility is determined to be reasonably assured. Any amounts that were previously recognized as revenue and are subsequently determined to present a risk of collection are reserved as bad debt expense included in Selling, general, administrative and development expense in the accompanying consolidated statements of operations.
Functional Currency	Functional Currency —The functional currency of each of the Company’s foreign operating subsidiaries is normally the respective local currency, except for Costa Rica and Argentina, where the functional currency is the U.S. Dollar. All foreign currency assets and liabilities held by the subsidiaries are translated into U.S. Dollars at the exchange rate in effect at the end of the applicable fiscal reporting period and all foreign currency revenues and expenses are translated at the average monthly exchange rates. Translation adjustments are reflected in equity as a component of Accumulated other comprehensive loss (“AOCL”) in the consolidated balance sheets and included as a component of Comprehensive income in the consolidated statements of comprehensive income.
Cash and Cash Equivalents	Cash and Cash Equivalents —Cash and cash equivalents include cash on hand, demand deposits and short-term investments with original maturities of three months or less. The Company maintains its deposits at high-quality financial institutions and monitors the credit ratings of those institutions.
Restricted Cash	Restricted Cash— Restricted cash includes cash pledged as collateral to secure obligations and all cash whose use is otherwise limited by contractual provisions.
Property and Equipment	Property and Equipment —Property and equipment is recorded at cost or, in the case of acquired properties, at estimated fair value on the date acquired. Cost for self-constructed sites includes direct materials and labor and certain indirect costs associated with construction of the site, such as transportation costs, employee benefits and payroll taxes. The Company begins the capitalization of costs during the pre-construction period, which is the period during which costs are incurred to evaluate the site, and continues to capitalize costs until the site is substantially completed and ready for occupancy by a customer. Labor and related costs capitalized for the years ended December 31, 2023, 2022 and 2021 were $64.4 million, $65.2 million and $59.4 million, respectively. Expenditures for repairs and maintenance are expensed as incurred. Augmentation and improvements that extend an asset’s useful life or enhance capacity are capitalized. Depreciation expense is recorded using the straight-line method over the assets’ estimated useful lives. Towers and assets on leased land are depreciated over the estimated useful life of the asset taking into consideration the term of the corresponding ground lease and residual value. Towers or assets acquired through finance leases are recorded net at the present value of future minimum lease payments or the fair value of the leased asset at the inception of the lease. Property and equipment and assets held under finance leases are amortized over the shorter of the applicable lease term or the estimated useful life of the respective assets for periods generally not exceeding twenty years. The Company reviews its asset portfolio for indicators of impairment on an individual site basis. Impairments primarily result from a site not having current tenant leases or from having expenses in excess of revenues. The Company reviews other long-lived assets for impairment whenever events, changes in circumstances or other evidence indicate that the carrying amount of the Company’s assets may not be recoverable. The Company records impairment charges, which are discussed in note 16, in Other operating expenses in the consolidated statements of operations in the period in which the Company identifies such impairment. The Company is in the process of finalizing its review of the estimated useful lives of its tower assets. The Company now has over 20 years of operating history, and it is considering whether it should modify its current estimates for asset lives based on its historical operating experience. The Company has retained an independent consultant to assist the Company in completing this review and analysis. The Company currently depreciates its towers on a straight-line basis over the shorter of the term of the underlying ground lease (including renewal options) taking into account residual value or the estimated useful life of the tower, which the Company has historically estimated to be 20 years. Additionally, certain of the Company’s intangible assets are amortized on a similar basis to its tower assets, as the estimated useful lives of such intangible assets correlate to the useful life of the towers. If the Company concludes that a revision in the estimated useful lives of its tower assets is appropriate based on its review and analysis, which the Company expects to conclude in 2024, the Company will account for any changes in the useful lives as a change in accounting estimate under ASC 250 Accounting Changes and Error Corrections, which will be recorded prospectively beginning in the period of change. Based on preliminary information obtained to date, the Company expects that its estimated asset lives may be extended, which would result in an estimated (i) $700 million to $800 million decrease in depreciation and amortization for the year ended December 31, 2024 and (ii) $450 million to $550 million increase in the right of use asset, as additional renewal options may be included, with an offsetting adjustment made to increase the related operating lease liability.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets —The Company reviews goodwill for impairment at least annually (as of December 31) or whenever events or circumstances indicate the carrying value of an asset may not be recoverable. Goodwill is recorded in the applicable segment and assessed for impairment at the reporting unit level. The Company employs a discounted cash flow analysis when testing goodwill for impairment. The key assumptions utilized in the discounted cash flow analysis include current operating performance, terminal revenue growth rate, management’s expectations of future operating results and cash requirements, the current weighted average cost of capital and an expected tax rate. The Company compares the fair value of the reporting unit, as calculated under an income approach using future discounted cash flows, to the carrying amount of the applicable reporting unit. If the carrying amount exceeds the fair value, an impairment loss would be recognized for the amount of the excess. The loss recognized is limited to the total amount of goodwill allocated to that reporting unit. During the year ended December 31, 2023, the Company concluded that a triggering event occurred with respect to its India reporting unit. As a result, the Company performed a goodwill impairment test based on information observed during its review of strategic alternatives for this reporting unit. The result of the Company’s goodwill impairment test indicated that the carrying amount of the Company's India reporting unit exceeded its estimated fair value. As a result, the Company recorded a goodwill impairment charge of $322.0 million during the quarter ended September 30, 2023. The Company also performed its annual goodwill impairment test as of December 31, 2023. The results of the annual goodwill impairment test indicated that the carrying amount of the Company’s Spain reporting unit exceeded its estimated fair value. As a result, the Company recorded a goodwill impairment charge of $80.0 million. The goodwill impairment charges are recorded in Goodwill impairment in the accompanying consolidated statements of operations. During the years ended December 31, 2023, 2022 and 2021, no other goodwill impairment was identified, as the fair value of each of the reporting units was in excess of its carrying amount. Intangible assets that are separable from goodwill and are deemed to have a definite life are amortized over their useful lives, generally ranging from two The Company reviews its network location intangible assets for indicators of impairment on an individual tower basis. Impairments primarily result from a site not having current tenant leases or from having expenses in excess of revenues. The Company monitors its tenant-related intangible assets on a tenant by tenant basis for indicators of impairment, such as high levels of turnover or attrition, the customer’s ability to meet its contractual obligations, non-renewal of a significant number of contracts or the cancellation or termination of a relationship. The Company assesses recoverability by determining whether the carrying amount of the related assets will be recovered primarily through projected undiscounted future cash flows. If the Company determines that the carrying amount of an asset may not be recoverable, the Company measures any impairment loss based on the projected future discounted cash flows to be provided from the asset or available market information relative to the asset’s fair value, as compared to the asset’s carrying amount. The Company records impairment charges, which are discussed in note 16, in Other operating expenses in the consolidated statements of operations in the period in which the Company identifies such impairment.
Fair Value Measurements	Fair Value Measurements
Asset Retirement Obligations	Asset Retirement Obligations —When required, the Company recognizes the fair value of obligations to remove its assets and remediate the leased space upon which certain of its assets are located. Generally, the associated retirement costs are capitalized as part of the carrying amount of the related assets and depreciated over their estimated useful lives and the liability is accreted through the obligation’s estimated settlement date. Fair value estimates of asset retirement obligations generally involve discounting of estimated future cash flows associated with remediation costs. Periodic accretion of such liabilities due to the passage of time is included in Depreciation, amortization and accretion expense in the consolidated statements of operations. Adjustments are also made to the asset retirement obligation liability to reflect changes in the estimates of timing and amount of expected cash flows, with an offsetting adjustment made to the related long-lived tangible asset. The significant assumptions used in estimating the Company’s aggregate asset retirement obligation are: timing of asset removals; cost of asset removals; timing and number of site lease renewals; expected inflation rates; and credit-adjusted, risk-free interest rates that approximate the Company’s incremental borrowing rate. The Company is in the process of finalizing its review of the estimated settlement dates for its asset retirement obligations. The Company now has over 20 years of operating history, and it is considering whether it should modify its current estimated settlement dates based on its historical operating experience, management’s intent with respect to the assets, and the assets’ estimated useful lives. The Company expects to complete its review of estimated settlement dates in the first quarter of 2024. If the Company concludes that a revision in the estimated settlement dates for its asset retirement obligations is appropriate based on its review and analysis, the Company will account for any changes in the estimated settlement dates as a change in accounting estimate under ASC 250 Accounting Changes and Error Corrections, which will be recorded prospectively beginning in the period of change. Based on preliminary information obtained to date, the Company expects that its estimated settlement dates may be extended. The extension in the estimated settlement dates would result in an estimated (i) $400 million to $500 million increase in the asset retirement obligation liability, with an offsetting adjustment made to the related long-lived tangible asset, (ii) $800 million to $900 million increase in the estimated undiscounted future cash outlay for asset retirement obligations, and (iii) $50 million to $100 million decrease in estimated accretion expense for the year ended December 31, 2024.
Income Taxes	Income Taxes —As a REIT, the Company generally is not subject to U.S. federal income taxes on income generated by its REIT operations as it receives a dividends paid deduction for distributions to stockholders that generally offsets its REIT income and gains. However, the Company remains obligated to pay U.S. federal income taxes on certain earnings and continues to be subject to taxation in its foreign jurisdictions. Accordingly, the consolidated financial statements reflect provisions for federal, state, local and foreign income taxes. The Company recognizes deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis, as well as operating loss and tax credit carryforwards. The Company measures deferred tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years in which those temporary differences and carryforwards are expected to be recovered or settled. The effect on deferred tax assets and liabilities as a result of a change in tax rates is recognized in income in the period that includes the enactment date. The Company periodically reviews its deferred tax assets, and provides valuation allowances if, based on the available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. Management assesses the available positive and negative evidence to estimate if sufficient future taxable income will be generated to use the existing deferred tax assets. Valuation allowances would be reversed as a reduction to the provision for income taxes if related deferred tax assets are deemed realizable based on changes in facts and circumstances relevant to the assets’ recoverability. The Company estimates the liabilities from uncertain tax positions, which are recorded in Other non-current liabilities in the consolidated balance sheet, unless expected to be paid within one year. The Company reports penalties and tax-related interest expense as a component of the income tax provision and interest income from tax refunds as a component of Interest income in the consolidated statements of operations.
Other Comprehensive Income (Loss)	Other Comprehensive Income (Loss)
Distributions	Distributions —As a REIT, the Company must annually distribute to its stockholders an amount equal to at least 90% of its REIT taxable income (determined before the deduction for distributed earnings and excluding any net capital gain). Generally, the Company has distributed, and expects to continue to distribute, all or substantially all of its REIT taxable income after taking into consideration its utilization of net operating losses (“NOLs”). The amount, timing and frequency of future distributions will be at the sole discretion of the Board of Directors and will depend upon various factors, a number of which may be beyond the Company’s control, including the Company’s financial condition and operating cash flows, the amount required to maintain its qualification for taxation as a REIT and reduce any income and excise taxes that the Company otherwise would be required to pay, limitations on distributions in the Company’s existing and future debt and preferred equity instruments, the Company’s ability to utilize NOLs to offset the Company’s distribution requirements, limitations on its ability to fund distributions using cash generated through its TRSs and other factors that the Board of Directors may deem relevant.
Acquisitions	Acquisitions —For acquisitions that meet the definition of a business combination, the Company applies the acquisition method of accounting where assets acquired and liabilities assumed are recorded at fair value at the date of each acquisition, and the results of operations are included with those of the Company from the dates of the respective acquisitions. Any excess of the purchase price paid by the Company over the amounts recognized for assets acquired and liabilities assumed is recorded as goodwill. The Company continues to evaluate acquisitions for a period not to exceed one year after the applicable acquisition date of each transaction to determine whether any additional adjustments are needed to the allocation of the purchase price paid for the assets acquired and liabilities assumed. All other acquisitions are accounted for as asset acquisitions and the purchase price is allocated to the net assets acquired with no recognition of goodwill. The purchase price is not subsequently adjusted.
Revenue	Revenue —The Company’s revenue is derived from leasing the right to use its communications sites, the land on which the sites are located, land underlying our customers’ sites and the space in its data center facilities (the “lease component”) and from the reimbursement of costs incurred by the Company in operating the communications sites and data center facilities and supporting its customers’ equipment as well as other services and contractual rights (the “non-lease component”). Most of the Company’s revenue is derived from leasing arrangements and is accounted for as lease revenue unless the timing and pattern of revenue recognition of the non-lease component differs from the lease component. If the timing and pattern of the non-lease component revenue recognition differs from that of the lease component, the Company separately determines the stand-alone selling prices and pattern of revenue recognition for each performance obligation. Revenue related to DAS networks and fiber and other related assets results from agreements with customers that are generally not accounted for as leases. The Company’s revenue from leasing arrangements, including fixed escalation clauses present in non-cancellable lease arrangements, is reported on a straight-line basis over the term of the respective leases when collectibility is probable. Escalation clauses tied to a consumer price index (“CPI”), or other inflation-based indices, and other incentives present in lease agreements with the Company’s tenants are excluded from the straight-line calculation. Total property straight-line revenues for the years ended December 31, 2023, 2022 and 2021 were $472.0 million, $499.8 million and $465.6 million, respectively. Non-lease property revenue— Non-lease property revenue consists primarily of revenue generated from DAS networks, fiber and other property related revenue. DAS networks and fiber arrangements generally require that the Company provide the tenant the right to use available capacity on the applicable communications infrastructure. Performance obligations are satisfied over time for the duration of the arrangements. Non-lease property revenue also includes revenue generated from interconnection offerings in the Company’s data center facilities. Interconnection offerings are generally contracted on a month-to-month basis and are cancellable by the Company or the data center customer at any time. Performance obligations are satisfied over time for the duration of the arrangements. Other property related revenue streams, which include site inspections, are not material on either an individual or consolidated basis. Services revenue— The Company offers tower-related services in the United States. These services include AZP, structural and mount analyses, and construction management. There is a single performance obligation related to AZP and construction management, and revenue is recognized over time based on milestones achieved, which are determined based on costs expected to be incurred. Structural and mount analyses services may have more than one performance obligation, contingent upon the number of contracted services. Revenue is recognized at the point in time the services are completed. Some of the Company’s contracts with customers contain multiple performance obligations. For these arrangements, the Company allocates revenue to each performance obligation based on its relative standalone selling price, which is typically based on the price charged to customers. Since most of the Company’s contracts are leases, costs to enter into lease arrangements are capitalized under the applicable lease accounting guidance. Costs incurred to obtain non-lease contracts that are capitalized primarily relate to DAS networks and are not material to the consolidated financial statements. The Company has excluded sales tax, value added tax and similar taxes from non-lease revenue. The Company records unearned revenue when payments are received from customers in advance of the completion of the Company’s performance obligations. Long-term unearned revenue is included in Other non-current liabilities. During the year ended December 31, 2023, the Company recognized $143.6 million of revenue that was previously included in the contract liabilities balances, primarily arising from balances as of December 31, 2022. The Company records unbilled receivables, which are included in Prepaids and other current assets, when it has completed a performance obligation prior to its ability to bill under the customer arrangement. Other contract assets are included in Notes receivable and other non-current assets. The Company recorded an immaterial change in unbilled receivables attributable to non-lease property revenue recognized during each of the years ended December 31, 2023 and 2022. The change in contract assets attributable to revenue recognized during the years ended December 31, 2023 and 2022 was $0.6 million and $(0.3) million, respectively.
Lease Accounting and Rent Expense	Lease Accounting and Rent Expense —The Company accounts for leases using a right-of-use model, which recognizes that, at the date of commencement, a lessee has a financial obligation to make lease payments to the lessor for the right to use the underlying asset during the lease term. The lessee also recognizes a corresponding right-of-use asset related to this right. The Company recognizes a right-of-use lease asset and lease liability for operating and finance leases. The right-of-use asset is measured as the sum of the lease liability, prepaid or accrued lease payments, any initial direct costs incurred and any other applicable amounts. The Company reviews its right-of-use assets for impairment whenever events, changes in circumstances or other evidence indicate that the carrying amount of the Company’s assets may not be recoverable. The Company reviews its right-of-use assets for indicators of impairment at the lowest level of identifiable cash flows, as part of its asset portfolio. Impairments primarily result from a site not having current tenant leases or from having expenses in excess of revenues. The Company records impairment charges, which are discussed in note 16, in Other operating expenses in the consolidated statements of operations in the period in which the Company identifies such impairment. The calculation of the lease liability requires the Company to make certain assumptions for each lease, including lease term and discount rate implicit in each lease, which could significantly impact the gross lease obligation, the duration and the present value of the lease liability. When calculating the lease term, the Company considers the renewal, cancellation and termination rights available to the Company and the lessor. The Company determines the discount rate by calculating the incremental borrowing rate on a collateralized basis at the commencement of a lease or upon a change in the lease term. Many of the leases underlying the Company’s sites have fixed rent escalations, which provide for periodic increases in the amount of ground rent payable by the Company over time. In addition, certain of the Company’s tenant leases require the Company to exercise available renewal options pursuant to the underlying ground lease if the tenant exercises its renewal option. The Company’s calculation of the lease liability includes the term of the underlying ground lease plus all periods, if any, for which failure to renew the lease imposes an economic penalty to the Company such that renewal appears to be reasonably assured.
Selling, General, Administrative and Development Expense	Selling, General, Administrative and Development Expense —Selling, general and administrative expense consists of overhead expenses related to the Company’s property and services operations and corporate overhead costs not specifically allocable to any of the Company’s individual business operations. Development expense consists of costs related to the Company’s acquisition efforts, costs associated with new business initiatives and project cancellation costs.
Stock-Based Compensation	Stock-Based Compensation —Stock-based compensation expense is measured at the accounting measurement date based on the fair value of the award and is generally recognized as an expense over the service period, which typically represents the vesting period. The Company provides for accelerated vesting and extended exercise periods of stock options and restricted stock units upon an employee’s death or permanent disability, or upon an employee’s qualified retirement, provided certain eligibility criteria are met. Accordingly, the Company recognizes compensation expense for stock options and time-based restricted stock units (“RSUs”) over the shorter of (i) the vesting period or (ii) the period from the date of grant to the date the employee becomes eligible for such benefits due to death, disability or qualified retirement, which may occur upon grant. The expense recognized includes the impact of forfeitures as they occur. Equity awards typically vest ratably. Awards of RSUs and stock options granted prior to March 10, 2023 generally vest over four years. In December 2022, the Company’s Compensation Committee changed the terms of its awards to generally vest over three years. The change in vesting terms is applicable for new awards granted beginning on March 10, 2023 and does not change the vesting terms applicable to grants awarded prior to March 10, 2023. The Company grants performance-based restricted stock units (“PSUs”) to its executive officers. Threshold, target and maximum parameters are established for a three-year performance period at the time of grant. The metrics are used to calculate the number of shares that will be issuable when the awards vest, which may range from zero to 200% of the target amounts. The Company recognizes compensation expense for PSUs over the three-year vesting period, subject to adjustment based on the date the employee becomes eligible for retirement benefits as well as performance relative to grant parameters. The fair value of stock options is determined using the Black-Scholes option-pricing model and the fair value of RSUs and PSUs is based on the fair value of the Company’s common stock on the date of grant. The Company recognizes all stock-based compensation expense in Selling, general, administrative and development expense.
Litigation Costs	Litigation Costs —The Company periodically becomes involved in various claims and lawsuits that are incidental to its business. The Company regularly monitors the status of pending legal actions to evaluate both the magnitude and likelihood of any potential loss. The Company accrues for these potential losses when it is probable that a liability has been incurred and the amount of loss, or possible range of loss, can be reasonably estimated. Should the ultimate losses on contingencies or litigation vary from estimates, adjustments to those liabilities may be required. The Company also incurs legal costs in connection with these matters and records estimates of these expenses, which are reflected in Selling, general, administrative and development expense in the accompanying consolidated statements of operations.
Earnings Per Common Share-Basic and Diluted	Earnings Per Common Share — Basic and Diluted
Retirement Plan	Retirement Plan
Accounting Standards Updates	Accounting Standards Updates —In November 2023, the Financial Accounting Standards Board (“FASB”) issued guidance which is intended to improve reportable segment disclosure requirements, primarily through additional disclosures about significant segment expenses. The standard is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The amendments should be applied retrospectively to all prior periods presented in the financial statements. The Company is currently evaluating the impact of this guidance on its consolidated financial statements and related disclosures. In December 2023, the FASB issued guidance which requires public entities to provide enhanced income tax disclosures on an annual basis. The new guidance requires an expanded rate reconciliation and the disaggregation of cash taxes paid by U.S. federal, U.S. state and foreign jurisdictions. The updated guidance is effective for fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is currently evaluating the impact of this guidance on its consolidated financial statements and related disclosures.

BUSINESS AND SUMMARY OF SIGNI_3

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Changes in Allowances	Changes in the allowances were as follows: Year Ended December 31, 2023 2022 2021 Balance as of January 1, $ 438.7 $ 355.9 $ 247.6 Current year increases 120.6 168.2 130.9 Write-offs, recoveries and other (73.2) (85.4) (22.6) Balance as of December 31, $ 486.1 $ 438.7 $ 355.9
Schedule of Net Foreign Currency (Gains) Losses	The Company recorded the following net foreign currency (gains) losses: Year Ended December 31, 2023 2022 2021 Foreign currency (gains) losses recorded in AOCL $ (103.9) $ 336.7 $ 466.5 Foreign currency losses (gains) recorded in Other expense 330.8 (449.4) (557.9) Total foreign currency losses (gains) $ 226.9 $ (112.7) $ (91.4)
Schedule of Cash, cash Equivalents, and Restricted Cash	The reconciliation of cash and cash equivalents and restricted cash reported within the applicable balance sheet that sum to the total of the same such amounts shown in the statements of cash flows is as follows: Year Ended December 31, 2023 2022 2021 Cash and cash equivalents $ 1,973.3 $ 2,028.4 $ 1,949.9 Restricted cash 120.1 112.3 393.4 Total cash, cash equivalents and restricted cash $ 2,093.4 $ 2,140.7 $ 2,343.3
Schedule of Revenue Disaggregated by Source and Geography	Revenue is disaggregated by geography in a manner consistent with the Company’s business segments, which are discussed further in note 20. A summary of revenue disaggregated by source and geography is as follows: Year Ended December 31, 2023 U.S. & Canada Asia-Pacific Africa Europe Latin Data Centers Total Non-lease property revenue $ 322.4 $ 9.4 $ 24.4 $ 13.5 $ 127.5 $ 116.5 $ 613.7 Services revenue 143.0 — — — — — 143.0 Total non-lease revenue $ 465.4 $ 9.4 $ 24.4 $ 13.5 $ 127.5 $ 116.5 $ 756.7 Property lease revenue 4,893.8 1,141.4 1,201.2 762.1 1,670.8 718.2 10,387.5 Total revenue $ 5,359.2 $ 1,150.8 $ 1,225.6 $ 775.6 $ 1,798.3 $ 834.7 $ 11,144.2 Year Ended December 31, 2022 U.S. & Canada Asia-Pacific Africa Europe Latin Data Centers Total Non-lease property revenue $ 295.4 $ 14.3 $ 27.4 $ 16.3 $ 154.5 $ 106.0 $ 613.9 Services revenue 241.1 — — — — — 241.1 Total non-lease revenue $ 536.5 $ 14.3 $ 27.4 $ 16.3 $ 154.5 $ 106.0 $ 855.0 Property lease revenue 4,710.9 1,062.7 1,165.1 719.4 1,537.4 660.6 9,856.1 Total revenue $ 5,247.4 $ 1,077.0 $ 1,192.5 $ 735.7 $ 1,691.9 $ 766.6 $ 10,711.1 Year Ended December 31, 2021 U.S. & Canada Asia-Pacific Africa Europe Latin Data Centers Total Non-lease property revenue $ 291.9 $ 8.8 $ 24.4 $ 7.6 $ 135.9 $ 1.3 $ 469.9 Services revenue 247.3 — — — — — 247.3 Total non-lease revenue $ 539.2 $ 8.8 $ 24.4 $ 7.6 $ 135.9 $ 1.3 $ 717.2 Property lease revenue 4,628.3 1,190.3 981.1 488.6 1,329.5 21.9 8,639.7 Total revenue $ 5,167.5 $ 1,199.1 $ 1,005.5 $ 496.2 $ 1,465.4 $ 23.2 $ 9,356.9
Schedule of Information About Non-Lease Receivables, Contract Assets and Contract Liabilities From Contracts With Tenants	Information about non-lease receivables, contract assets and contract liabilities from contracts with customers is as follows: December 31, 2023 December 31, 2022 Accounts receivable $ 75.9 $ 96.9 Prepaids and other current assets 19.7 39.9 Notes receivable and other non-current assets 30.3 27.1 Unearned revenue (1) 90.7 106.3 Other non-current liabilities (1) 257.1 321.6 _______________

PREPAID AND OTHER CURRENT ASS_2

PREPAID AND OTHER CURRENT ASSETS (Tables)	12 Months Ended
PREPAID AND OTHER CURRENT ASSETS (Tables)	Dec. 31, 2023
Prepaid Expense and Other Assets, Current [Abstract]
Schedule of Prepaid and Other Current Assets	Prepaid and other current assets consisted of the following: As of December 31, 2023 December 31, 2022 Prepaid assets $ 93.4 $ 100.7 Prepaid income tax 102.9 139.3 Unbilled receivables 323.2 283.8 Value added tax and other consumption tax receivables 79.8 83.6 Other miscellaneous current assets (1) 347.6 115.9 Prepaid and other current assets $ 946.9 $ 723.3 _______________ (1) Includes the VIL OCDs (as defined and further discussed in note 11).

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
PROPERTY AND EQUIPMENT (Tables)	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment (including assets held under finance leases) consisted of the following: Estimated As of December 31, 2023 December 31, 2022 Towers Up to 20 $ 17,014.5 $ 16,288.4 Equipment (2) 3 - 20 4,490.4 4,409.6 Buildings and improvements Up to 40 3,775.8 3,593.6 Land and improvements (3) Up to 20 4,265.4 4,153.7 Construction-in-progress 1,362.2 1,431.9 Total 30,908.3 29,877.2 Less accumulated depreciation (11,119.5) (9,878.9) Property and equipment, net $ 19,788.8 $ 19,998.3 _______________ (1) Assets on leased land are depreciated over the estimated useful life of the asset taking into consideration the corresponding ground lease term and residual value. (2) Includes fiber, DAS and data center related assets.
Schedule of Finance Lease Assets Included in Property Plant and Equipment	Information about finance lease-related balances is as follows: As of December 31, Finance leases: Classification 2023 2022 Property and equipment Towers $ 2,776.8 $ 2,742.2 Accumulated depreciation (1,581.3) (1,464.5) Property and equipment, net $ 1,195.5 $ 1,277.7 Property and equipment Buildings and improvements $ 192.6 $ 189.6 Accumulated depreciation (102.9) (94.0) Property and equipment, net $ 89.7 $ 95.6 Property and equipment Land $ 131.9 $ 129.3 Accumulated depreciation (0.1) — Property and equipment, net $ 131.8 $ 129.3 Property and equipment Equipment $ 41.6 $ 80.1 Accumulated depreciation (13.3) (25.6) Property and equipment, net (1) $ 28.3 $ 54.5 _______________ (1) As of December 31, 2022, included $23.1 million of finance lease-related equipment assets associated with Mexico Fiber, which was sold during the year ended December 31, 2023.

LEASES (Tables)

LEASES (Tables)	12 Months Ended
LEASES (Tables)	Dec. 31, 2023
Leases [Abstract]
Schedule of Future Minimum Rental Receipts Expected Under Operating Leases	Future minimum rental receipts expected under non-cancellable operating lease agreements as of December 31, 2023, were as follows: Fiscal Year Amount (1) (2) 2024 $ 8,233.1 2025 7,643.1 2026 7,191.7 2027 6,995.2 2028 5,686.7 Thereafter 24,525.6 Total $ 60,275.4 _______________ (1) Balances are translated at the applicable period-end exchange rate, which may impact comparability between periods.
Schedule of Information About Other Lease-related Balances	Information about other lease-related balances is as follows: As of December 31, 2023 December 31, 2022 Operating leases: Right-of-use asset $ 8,878.8 $ 8,918.9 Current portion of lease liability $ 794.6 $ 788.9 Lease liability 7,438.7 7,591.9 Total operating lease liability $ 8,233.3 $ 8,380.8 Finance leases: Current portion of lease liability $ 3.4 $ 4.7 Lease liability 17.2 23.1 Total finance lease liability $ 20.6 $ 27.8
Schedule of Components of Operating Lease Cost	The weighted-average remaining lease terms and incremental borrowing rates are as follows: As of December 31, 2023 December 31, 2022 Operating leases: Weighted-average remaining lease term (years) 11.6 12.2 Weighted-average incremental borrowing rate 5.8 % 5.3 % Finance leases: Weighted-average remaining lease term (years) 16.2 13.4 Weighted-average incremental borrowing rate 7.4 % 6.9 % The following table sets forth the components of lease cost for the years ended December 31,: 2023 2022 2021 Operating lease cost $ 1,249.7 $ 1,222.8 $ 1,115.1 Variable lease costs not included in lease liability (1) 447.2 388.2 339.6 _______________ (1) Primarily includes property tax paid on behalf of the landlord. Supplemental cash flow information is as follows for the years ended December 31,: 2023 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (1,264.8) $ (1,228.1) $ (1,144.8) Operating cash flows from finance leases $ (1.1) $ (1.1) $ (1.2) Financing cash flows from finance leases $ (6.2) $ (6.7) $ (7.9) Non-cash items: New operating leases (1) $ 245.7 $ 402.4 $ 2,063.8 Operating lease modifications and reassessments $ 405.9 $ 80.5 $ 96.0 _______________ (1) Amount includes new operating leases and leases acquired in connection with acquisitions. For the year ended December 31, 2021, includes $1.4 billion related to the Telxius Acquisition (as defined in note 6).
Schedule of Maturities of Operating Lease Liabilities	Maturities of operating and finance lease liabilities as of December 31, 2023 were as follows: Fiscal Year Operating Lease (1) Finance Lease (1) 2024 $ 1,204.8 $ 4.9 2025 1,098.7 4.0 2026 1,044.2 3.0 2027 981.5 2.2 2028 917.8 1.7 Thereafter 6,029.3 21.4 Total lease payments 11,276.3 37.2 Less amounts representing interest (3,043.0) (16.6) Total lease liability 8,233.3 20.6 Less current portion of lease liability 794.6 3.4 Non-current lease liability $ 7,438.7 $ 17.2 _______________ (1) Balances are translated at the applicable period-end exchange rate, which may impact comparability between periods.
Schedule of Maturities of Finance Lease Liabilities	Maturities of operating and finance lease liabilities as of December 31, 2023 were as follows: Fiscal Year Operating Lease (1) Finance Lease (1) 2024 $ 1,204.8 $ 4.9 2025 1,098.7 4.0 2026 1,044.2 3.0 2027 981.5 2.2 2028 917.8 1.7 Thereafter 6,029.3 21.4 Total lease payments 11,276.3 37.2 Less amounts representing interest (3,043.0) (16.6) Total lease liability 8,233.3 20.6 Less current portion of lease liability 794.6 3.4 Non-current lease liability $ 7,438.7 $ 17.2 _______________ (1) Balances are translated at the applicable period-end exchange rate, which may impact comparability between periods.

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Changes in the Carrying Value of Goodwill	The changes in the carrying value of goodwill for each of the Company’s business segments were as follows: Property Services Total U.S. & Canada Asia-Pacific Africa Europe Latin America Data Centers Balance as of December 31, 2021 $ 4,648.4 $ 990.1 $ 612.2 $ 3,230.4 $ 888.6 $ 2,978.4 $ 2.0 $ 13,350.1 Adjustments (1) — — — 3.6 (16.9) (58.4) — (71.7) Other (2) (7.4) — — — — — — (7.4) Effect of foreign currency translation (3.5) (100.9) (63.7) (190.0) 43.8 — — (314.3) Balance as of December 31, 2022 $ 4,637.5 $ 889.2 $ 548.5 $ 3,044.0 $ 915.5 $ 2,920.0 $ 2.0 $ 12,956.7 Other (3) — — — — (20.7) — — (20.7) Impairments (4) — (322.0) — (80.0) — — — (402.0) Effect of foreign currency translation 1.1 (4.5) (50.8) 87.9 71.3 — — 105.0 Balance as of December 31, 2023 $ 4,638.6 $ 562.7 $ 497.7 $ 3,051.9 $ 966.1 $ 2,920.0 $ 2.0 $ 12,639.0 _______________ (1) Europe and Latin America consist of measurement period adjustments related to the Telxius Acquisition (as defined in note 6) . Data Centers consists of measurement period adjustments related to the CoreSite Acquisition (as defined in note 6). (2) Other represents the goodwill associated with certain operations acquired in connection with the acquisition of InSite Wireless Group, LLC (the “InSite Acquisition”). These business operations were sold during the year ended December 31, 2022. (3) Other represents the goodwill associated with Mexico Fiber, which was sold during the year ended December 31, 2023. (4) Includes $322.0 million and $80.0 million of goodwill impairments associated with the India and Spain reporting units, respectively.
Schedule of Other Intangible Assets Subject to Amortization	The Company’s other intangible assets subject to amortization consisted of the following: As of December 31, 2023 As of December 31, 2022 Estimated Useful Gross Accumulated Net Book Gross Accumulated Net Book Acquired network location intangibles (1) Up to 20 $ 5,981.5 $ (2,775.8) $ 3,205.7 $ 6,058.2 $ (2,537.9) $ 3,520.3 Acquired tenant-related intangibles Up to 20 18,894.5 (6,698.6) 12,195.9 18,941.2 (5,827.7) 13,113.5 Acquired licenses and other intangibles 2-20 1,561.1 (442.0) 1,119.1 1,772.9 (423.4) 1,349.5 Total other intangible assets $ 26,437.1 $ (9,916.4) $ 16,520.7 $ 26,772.3 $ (8,789.0) $ 17,983.3 _______________ (1) Acquired network location intangibles are amortized over the shorter of the term of the corresponding ground lease, taking into consideration lease renewal options and residual value, generally up to 20 years, as the Company considers these intangibles to be directly related to the tower assets.
Schedule of Expected Future Amortization Expenses	Based on current exchange rates, the Company expects to record amortization expense as follows over the next five years: Fiscal Year Amount 2024 $ 1,334.1 2025 1,275.1 2026 1,231.7 2027 1,216.2 2028 1,204.9

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
ACQUISITIONS (Tables)	Dec. 31, 2023
Business Combinations [Abstract]
Schedule of Merger and Acquisition Related Costs	During the years ended December 31, 2023, 2022 and 2021, the Company recorded acquisition, disposition and merger related expenses for business combinations, dispositions and non-capitalized asset acquisition costs and integration costs as follows: Year Ended December 31, 2023 2022 2021 Acquisition, disposition and merger related expenses $ 17.6 $ 57.0 $ 177.0 Integration costs $ 16.4 $ 45.0 $ 50.4
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the allocations of the purchase prices for the fiscal year 2023 acquisitions based upon their estimated fair value at the date of acquisition: Other Current assets $ 11.0 Property and equipment 57.5 Intangible assets (1): Tenant-related intangible assets 35.3 Network location intangible assets 7.9 Other non-current assets 3.4 Current liabilities (0.8) Other non-current liabilities (4.9) Net assets acquired 109.4 Fair value of net assets acquired 109.4 Purchase price $ 109.4 ______________ (1) Tenant-related intangible assets and network location intangible assets are amortized on a straight-line basis over the estimated useful lives of the assets.

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	12 Months Ended
ACCRUED EXPENSES (Tables)	Dec. 31, 2023
Accrued Liabilities, Current [Abstract]
Schedule of Accrued Expenses	Accrued expenses consisted of the following: As of December 31, 2023 December 31, 2022 Accrued construction costs $ 183.8 $ 230.8 Accrued income tax payable 21.0 29.8 Accrued pass-through costs 77.4 85.1 Amounts payable for acquisitions 27.7 55.2 Amounts payable to tenants 103.3 95.2 Accrued property and real estate taxes 295.5 270.1 Accrued rent 75.1 77.3 Payroll and related withholdings 147.4 140.4 Other accrued expenses 349.4 360.3 Accrued expenses $ 1,280.6 $ 1,344.2

LONG-TERM OBLIGATIONS (Tables)

LONG-TERM OBLIGATIONS (Tables)	12 Months Ended
LONG-TERM OBLIGATIONS (Tables)	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Outstanding amounts under the Company’s long-term obligations, reflecting discounts, premiums, debt issuance costs and fair value adjustments due to interest rate swaps consisted of the following: As of December 31, 2023 December 31, 2022 Contractual Interest Rate (1) Maturity Date (1) 2021 Multicurrency Credit Facility (2) (3) 723.4 3,788.7 6.088 % July 1, 2026 2021 Term Loan (2) 997.0 996.3 6.581 % January 31, 2027 2021 Credit Facility (2) 1,603.4 1,080.0 6.573 % July 1, 2028 2021 EUR Three Year Delayed Draw Term Loan (2) (3) 910.7 882.9 4.985 % May 28, 2024 2021 USD Two Year Delayed Draw Term Loan (2) (4) — 1,499.3 N/A N/A 3.50% senior notes (5) — 999.8 N/A N/A 3.000% senior notes (6) — 694.5 N/A N/A 0.600% senior notes (7) 500.0 498.9 0.600 % January 15, 2024 5.00% senior notes (8) 1,000.1 1,000.5 5.000 % February 15, 2024 3.375% senior notes 649.7 648.3 3.375 % May 15, 2024 2.950% senior notes 648.2 646.4 2.950 % January 15, 2025 2.400% senior notes 748.5 747.3 2.400 % March 15, 2025 1.375% senior notes (9) 550.0 532.1 1.375 % April 4, 2025 4.000% senior notes 748.1 746.8 4.000 % June 1, 2025 1.300% senior notes 498.3 497.3 1.300 % September 15, 2025 4.400% senior notes 498.7 498.1 4.400 % February 15, 2026 1.600% senior notes 697.4 696.3 1.600 % April 15, 2026 1.950% senior notes (9) 549.6 532.1 1.950 % May 22, 2026 1.450% senior notes 595.9 594.5 1.450 % September 15, 2026 3.375% senior notes 994.7 992.9 3.375 % October 15, 2026 3.125% senior notes 398.9 398.6 3.125 % January 15, 2027 2.750% senior notes 747.0 746.1 2.750 % January 15, 2027 0.450% senior notes (9) 824.3 798.2 0.450 % January 15, 2027 0.400% senior notes (9) 548.2 530.4 0.400 % February 15, 2027 3.650% senior notes 644.8 643.3 3.650 % March 15, 2027 4.125% senior notes (9) 658.6 — 4.125 % May 16, 2027 3.55% senior notes 747.1 746.3 3.550 % July 15, 2027 3.600% senior notes 696.0 695.1 3.600 % January 15, 2028 0.500% senior notes (9) 822.8 796.6 0.500 % January 15, 2028 1.500% senior notes 647.1 646.5 1.500 % January 31, 2028 5.500% senior notes 693.6 — 5.500 % March 15, 2028 5.250% senior notes 643.9 — 5.250 % July 15, 2028 5.800% senior notes 743.4 — 5.800 % November 15, 2028 3.950% senior notes 593.7 592.6 3.950 % March 15, 2029 0.875% senior notes (9) 823.7 797.8 0.875 % May 21, 2029 3.800% senior notes 1,638.6 1,636.8 3.800 % August 15, 2029 2.900% senior notes 744.2 743.4 2.900 % January 15, 2030 2.100% senior notes 743.1 742.2 2.100 % June 15, 2030 0.950% senior notes (9) 546.0 528.5 0.950 % October 5, 2030 1.875% senior notes 793.3 792.5 1.875 % October 15, 2030 2.700% senior notes 695.0 694.4 2.700 % April 15, 2031 4.625% senior notes (9) 545.2 — 4.625 % May 16, 2031 2.300% senior notes 692.7 691.9 2.300 % September 15, 2031 1.000% senior notes (9) 711.5 689.1 1.000 % January 15, 2032 4.050% senior notes 642.9 642.2 4.050 % March 15, 2032 5.650% senior notes 790.6 — 5.650 % March 15, 2033 1.250% senior notes (9) 545.8 528.5 1.250 % May 21, 2033 5.550% senior notes 840.6 — 5.550 % July 15, 2033 5.900% senior notes 741.5 — 5.900 % November 15, 2033 3.700% senior notes 592.4 592.2 3.700 % October 15, 2049 3.100% senior notes 1,038.6 1,038.3 3.100 % June 15, 2050 2.950% senior notes 1,023.2 1,022.5 2.950 % January 15, 2051 Total American Tower Corporation debt 36,472.0 36,307.0 Series 2013-2A Securities (10) — 1,299.7 N/A N/A Series 2018-1A Securities (11) 496.8 496.1 3.652 % March 15, 2028 Series 2023-1A Securities (12) 1,284.4 — 5.490 % March 15, 2028 Series 2015-2 Notes (13) 524.1 523.4 3.482 % June 16, 2025 Other subsidiary debt (14) 123.6 16.2 Various Various Total American Tower subsidiary debt 2,428.9 2,335.4 Finance lease obligations 20.6 27.8 Total 38,921.5 38,670.2 Less current portion of long-term obligations (3,187.5) (4,514.2) Long-term obligations $ 35,734.0 $ 34,156.0 _______________ (1) Reflects interest rate or maturity date as of December 31, 2023. (2) Accrues interest at a variable rate. (3) Reflects borrowings denominated in EUR and, for the 2021 Multicurrency Credit Facility (as defined below), reflects borrowings denominated in both EUR and U.S. Dollars (“USD”). (4) Repaid in full on June 27, 2023 using borrowings under the 2021 Multicurrency Credit Facility. (5) Repaid in full on January 31, 2023 using borrowings under the 2021 Credit Facility (as defined below). (6) Repaid in full on June 15, 2023 using borrowings under the 2021 Credit Facility. (7) Repaid in full on January 12, 2024 using borrowings under the 2021 Multicurrency Credit Facility. (8) Repaid in full on February 14, 2024 using borrowings under the 2021 Multicurrency Credit Facility. (9) Notes are denominated in EUR. (10) Repaid in full on the March 2023 repayment date using proceeds from the 2023 Securitization (as defined below). (11) Maturity date reflects the anticipated repayment date; final legal maturity is March 15, 2048. (12) Maturity date reflects the anticipated repayment date; final legal maturity is March 15, 2053. (13) Maturity date reflects the anticipated repayment date; final legal maturity is June 15, 2050. (14) Includes amounts drawn under letters of credit in Nigeria, which are denominated in USD, and the India Term Loan (as defined below), which is denominated in Indian Rupee (“INR”). As of December 31, 2023, the key terms under the 2021 Multicurrency Credit Facility, the 2021 Credit Facility, the 2021 Term Loan and the Company’s 825.0 million EUR unsecured term loan, as amended in December 2021 (the “2021 EUR Three Year Delayed Draw Term Loan”) were as follows: Outstanding Principal Balance Undrawn letters of credit Maturity Date Current margin over SOFR or EURIBOR (1) Current commitment fee (2) 2021 Multicurrency Credit Facility $ 723.4 $ 3.5 July 1, 2026 (3) 1.125 % 0.110 % 2021 Credit Facility 1,603.4 30.4 July 1, 2028 (3) 1.125 % 0.110 % 2021 Term Loan 1,000.0 N/A January 31, 2027 1.125 % N/A 2021 EUR Three Year Delayed Draw Term Loan 910.7 N/A May 28, 2024 1.125 % N/A _______________ (1) SOFR applies to the USD denominated borrowings under the 2021 Multicurrency Credit Facility, the 2021 Credit Facility and the 2021 Term Loan. Euro Interbank Offer Rate (“EURIBOR”) applies to the EUR denominated borrowings under the 2021 Multicurrency Credit Facility and all of the borrowings under the 2021 EUR Three Year Delayed Draw Term Loan. (2) Fee on undrawn portion of each credit facility. (3) Subject to two optional renewal periods. The following table outlines key terms related to the Company ’ s outstanding senior notes as of December 31, 2023: Adjustments to Principal Amount (1) Aggregate Principal Amount 2023 2022 Interest Issue Date Par Call Date (3) 0.600% Notes 500.0 (0.0) (1.1) January 15 and July 15 November 20, 2020 N/A 5.00% Notes (4) 1,000.0 0.1 0.5 February 15 and August 15 August 19, 2013 N/A 3.375% Notes 650.0 (0.3) (1.7) May 15 and November 15 March 15, 2019 April 15, 2024 2.950% Notes 650.0 (1.8) (3.6) January 15 and July 15 June 13, 2019 December 15, 2024 2.400% Notes 750.0 (1.5) (2.7) March 15 and September 15 January 10, 2020 February 15, 2025 1.375% Notes (5) 551.9 (1.9) (3.2) April 4 April 6, 2017 January 4, 2025 4.000% Notes 750.0 (1.9) (3.2) June 1 and December 1 May 7, 2015 March 1, 2025 1.300% Notes 500.0 (1.7) (2.7) March 15 and September 15 June 3, 2020 August 15, 2025 4.400% Notes 500.0 (1.3) (1.9) February 15 and August 15 January 12, 2016 November 15, 2025 1.600% Notes 700.0 (2.6) (3.7) April 15 and October 15 March 29, 2021 March 15, 2026 1.950% Notes (5) 551.9 (2.3) (3.2) May 22 May 22, 2018 February 22, 2026 1.450% Notes 600.0 (4.1) (5.5) March 15 and September 15 September 27, 2021 August 15, 2026 3.375% Notes 1,000.0 (5.3) (7.1) April 15 and October 15 May 13, 2016 July 15, 2026 3.125% Notes 400.0 (1.1) (1.4) January 15 and July 15 September 30, 2016 October 15, 2026 2.750% Notes 750.0 (3.0) (3.9) January 15 and July 15 October 3, 2019 November 15, 2026 0.450% Notes (5) 827.9 (3.6) (4.7) January 15 May 21, 2021 November 15, 2026 0.400% Notes (5) 551.9 (3.7) (4.9) February 15 October 5, 2021 December 15, 2026 3.650% Notes 650.0 (5.2) (6.7) March 15 and September 15 April 1, 2022 February 15, 2027 4.125% Notes (5) 662.3 (3.7) — May 16 May 16, 2023 March 16, 2027 3.55% Notes 750.0 (2.9) (3.7) January 15 and July 15 June 30, 2017 April 15, 2027 3.600% Notes 700.0 (4.0) (4.9) January 15 and July 15 December 8, 2017 October 15, 2027 0.500% Notes (5) 827.9 (5.1) (6.3) January 15 September 10, 2020 October 15, 2027 1.500% Notes 650.0 (2.9) (3.5) January 31 and July 31 November 20, 2020 November 30, 2027 5.500% Notes 700.0 (6.4) — March 15 and September 15 March 3, 2023 February 15, 2028 5.250% Notes 650.0 (6.1) — January 15 and July 15 May 25, 2023 June 15, 2028 5.800% Notes 750.0 (6.6) — May 15 and November 15 September 15, 2023 October 15, 2028 3.950% Notes 600.0 (6.3) (7.4) March 15 and September 15 March 15, 2019 December 15, 2028 0.875% Notes (5) 827.9 (4.2) (5.1) May 21 May 21, 2021 February 21, 2029 3.800% Notes 1,650.0 (11.4) (13.2) February 15 and August 15 June 13, 2019 May 15, 2029 2.900% Notes 750.0 (5.8) (6.6) January 15 and July 15 January 10, 2020 October 15, 2029 2.100% Notes 750.0 (6.9) (7.8) June 15 and December 15 June 3, 2020 March 15, 2030 0.950% Notes (5) 551.9 (5.9) (6.8) October 5 October 5, 2021 July 5, 2030 1.875% Notes 800.0 (6.7) (7.5) April 15 and October 15 September 28, 2020 July 15, 2030 2.700% Notes 700.0 (5.0) (5.6) April 15 and October 15 March 29, 2021 January 15, 2031 4.625% Notes (5) 551.9 (6.7) — May 16 May 16, 2023 February 16, 2031 2.300% Notes 700.0 (7.3) (8.1) March 15 and September 15 September 27, 2021 June 15, 2031 1.000% Notes (5) 717.5 (6.0) (6.8) January 15 September 10, 2020 October 15, 2031 4.050% Notes 650.0 (7.1) (7.8) March 15 and September 15 April 1, 2022 December 15, 2031 5.650% Notes 800.0 (9.4) — March 15 and September 15 March 3, 2023 December 15, 2032 1.250% Notes (5) 551.9 (6.1) (6.8) May 21 May 21, 2021 February 21, 2033 5.550% Notes 850.0 (9.4) — January 15 and July 15 May 25, 2023 April 15, 2033 5.900% Notes 750.0 (8.5) — May 15 and November 15 September 15, 2023 August 15, 2033 3.700% Notes 600.0 (7.6) (7.8) April 15 and October 15 October 3, 2019 April 15, 2049 3.100% Notes (6) 1,050.0 (11.4) (11.7) June 15 and December 15 June 3, 2020 December 15, 2049 2.950% Notes (7) 1,050.0 (26.8) (27.5) January 15 and July 15 November 20, 2020 July 15, 2050 _______________ (1) Includes unamortized discounts, premiums and debt issuance costs. (2) Accrued and unpaid interest on USD denominated notes is payable in USD semi-annually in arrears and will be computed from the issue date on the basis of a 360-day year comprised of twelve 30-day months. Interest on EUR denominated notes is payable in EUR annually in arrears and will be computed on the basis of the actual number of days in the period for which interest is being calculated and the actual number of days from and including the last date on which interest was paid on the notes, beginning on the issue date. (3) The Company may redeem the notes at any time, in whole or in part, at a redemption price equal to 100% of the principal amount of the notes plus a make-whole premium, together with accrued interest to the redemption date. If the Company redeems the notes on or after the par call date, the Company will not be required to pay a make-whole premium. (4) The original issue date for the initial 5.00% Notes was August 19, 2013. The issue date for the reopened 5.00% Notes was January 10, 2014. (5) Notes are denominated in EUR. (6) The original issue date for the initial 3.100% Notes was June 3, 2020. The issue date for the reopened 3.100% Notes was September 28, 2020. (7) The original issue date for the initial 2.950% Notes was November 20, 2020. The issue date for the reopened 2.950% Notes was September 27, 2021. Amounts outstanding and key terms of the India credit facilities consisted of the following as of December 31, 2023 (in millions, except percentages): Amount Outstanding (INR) Amount Outstanding (USD) Interest Rate (Range) Maturity Date (Range) Working capital facilities (1) — $ — 8.33% - 9.30% February 4, 2024 - October 23, 2024 _______________ (1) 10.7 billion Indian Rupees (“INR”) ($128.7 million) of borrowing capacity as of December 31, 2023. The Company has 0.2 billion INR (approximately $2.7 million) of bank guarantees outstanding included within the overall borrowing capacity. Amounts outstanding and key terms of other subsidiary debt consisted of the following as of December 31, (in millions, except percentages): Carrying Value Carrying Value Interest Rate Maturity Date 2023 2022 2023 2022 Nigeria Letters of Credit (1) 3.4 16.2 $ 3.4 $ 16.2 Various Various India Term Loan (2) 10,000.0 — $ 120.2 $ — 8.89 % February 16, 2024 _______________ (1) Denominated in USD. During the year ended December 31, 2023, we drew on letters of credit in Nigeria. The drawn amounts bear interest at a rate equal to the SOFR at the time of drawing plus a spread. Amounts are due 270 days from the date of drawing.
Schedule of Maturities of Long-term Debt	Aggregate principal maturities of long-term debt, including finance leases, for the next five years and thereafter are expected to be: Fiscal Year Amount 2024 $ 3,187.5 2025 3,729.9 2026 4,077.5 2027 5,593.6 2028 7,682.2 Thereafter 14,911.1 Total cash obligations 39,181.8 Unamortized discounts, premiums and debt issuance costs, net (260.3) Balance as of December 31, 2023 $ 38,921.5

OTHER NON-CURRENT LIABILITIES (

OTHER NON-CURRENT LIABILITIES (Tables)	12 Months Ended
OTHER NON-CURRENT LIABILITIES (Tables)	Dec. 31, 2023
Other Liabilities, Noncurrent [Abstract]
Schedule of Other Non-Current Liabilities	Other non-current liabilities consisted of the following: As of December 31, 2023 December 31, 2022 Unearned revenue $ 475.3 $ 489.5 Other miscellaneous liabilities 745.3 697.3 Other non-current liabilities $ 1,220.6 $ 1,186.8

ASSET RETIREMENT OBLIGATIONS (T

ASSET RETIREMENT OBLIGATIONS (Tables)	12 Months Ended
ASSET RETIREMENT OBLIGATIONS (Tables)	Dec. 31, 2023
Asset Retirement Obligation [Abstract]
Schedule of Carrying Value of Asset Retirement Obligations	The changes in the carrying amount of the Company’s asset retirement obligations were as follows: 2023 2022 Beginning balance as of January 1, $ 2,047.4 $ 2,003.0 Additions 12.8 32.9 Accretion expense 118.8 114.8 Revisions in estimates (1) (3.1) (91.2) Settlements (17.7) (12.1) Balance as of December 31, $ 2,158.2 $ 2,047.4 _______________ (1) Revisions in estimates include an increase to the liability of $22.3 million and a decrease to the liability of $24.6 million related to foreign currency translation for the years ended December 31, 2023 and 2022, respectively.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
FAIR VALUE MEASUREMENTS (Tables)	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Schedule of Fair Value Level of Inputs	Below are the three levels of inputs that may be used to measure fair value: Level 1 Quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Level 2 Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The significant unobservable inputs used to determine the fair value of the individual tower and acquired network location intangible assets subject to impairment in 2023 and 2022 included the following: Year Ended December 31, 2023 2022 Range Weighted Average Range Weighted Average Terminal growth rates on cash flows (1) 2% to 7% 3% 3% to 7% 3% Weighted average cost of capital (2) 6% to 46% 10% 6% to 35% 13% _______________ (1) On a local currency basis. (2) Specific to the country of each impaired asset. Due to the underlying economic characteristics of the markets the Company operates in, the weighted average cost of capital may vary significantly from market to market. 2023 Terminal growth rates on cash flows 2% Weighted average cost of capital 7%
Schedule of Fair Value of Assets and Liabilities Measured on a Recurring Basis	The fair values of the Company’s financial assets and liabilities that are required to be measured on a recurring basis at fair value were as follows: December 31, 2023 December 31, 2022 Fair Value Measurements Using Fair Value Measurements Using Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Assets: Investments in equity securities (1) $ 28.2 $ 5.3 — $ 29.2 — — VIL OCDs — $ 192.3 — — — — Liabilities: Interest rate swap agreements — — — — $ 6.2 — Fair value of debt related to interest rate swap agreements (2) — — — $ (4.9) — — _______________ (1) Investments in equity securities are recorded in Notes receivable and other non-current assets in the consolidated balance sheet at fair value. Unrealized holding gains and losses for equity securities are recorded in Other income (expense) in the consolidated statements of operations in the current period. During the years ended December 31, 2023 and 2022 , the Company recognized unrealized gains (losses) of $4.3 million and $(16.7) million, respectively, for equity securities held as of December 31, 2023. (2) Included in the carrying values of the corresponding debt obligations as of December 31, 2022. As of December 31, 2023, the interest rate swap agreements under the 3.000% Notes were settled.
Schedule of Percentages of the Asset Class that were Subject to Fair Value Measurement and Subsequently Impaired	The table below indicates the percentages of the asset class that were subject to fair value measurement and subsequently impaired for the years ended December 31, 2023 and 2022: 2023 2022 Towers and related assets 1% 1% Acquired network location intangible assets 1% 2% Acquired tenant-related intangible assets 1% 5%

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Income Tax Provision from Continuing Operations	The income tax provision from continuing operations consisted of the following: Year Ended December 31, 2023 2022 2021 Current: Federal $ (1.0) $ (6.5) $ (26.0) State (4.9) (5.8) (9.3) Foreign (330.3) (248.4) (267.7) Deferred: Federal 1.8 (2.8) 0.0 State 0.8 0.8 (2.5) Foreign 179.4 238.7 43.7 Income tax provision $ (154.2) $ (24.0) $ (261.8)
Schedule of Reconciliation Between The U.S. Statutory Rate and The Effective Rate from Continuing Operations	Reconciliation between the U.S. statutory rate and the effective rate from continuing operations is as follows: Year Ended December 31, 2023 2022 2021 Statutory tax rate 21 % 21 % 21 % Adjustment to reflect REIT status (1) (21) (21) (21) Foreign taxes 9 (1) 3 Foreign withholding taxes 4 4 2 Uncertain tax positions 4 2 4 Changes in tax laws (2) — — Changes in valuation allowance (5) (4) (0) Effective tax rate 10 % 1 % 9 % _______________ (1) As a result of the ability to utilize the dividends paid deduction to offset the Company’s REIT income and gains.
Schedule of Domestic and Foreign Components of Income from Continuing Operations Before Income Taxes	The domestic and foreign components of income from continuing operations before income taxes are as follows: Year Ended December 31, 2023 2022 2021 United States $ 1,371.4 $ 1,973.2 $ 2,517.4 Foreign 149.9 (252.5) 312.0 Total $ 1,521.3 $ 1,720.7 $ 2,829.4
Schedule of Components of The Net Deferred Tax Asset and Related Valuation Allowance	The components of the net deferred tax asset and liability and related valuation allowance were as follows: December 31, 2023 December 31, 2022 Assets: Operating lease liability $ 1,147.3 $ 1,117.4 Net operating loss carryforwards 276.4 265.5 Accrued asset retirement obligations 245.9 238.5 Stock-based compensation 8.5 8.1 Unearned revenue 35.8 32.7 Unrealized loss on foreign currency 20.8 24.4 Other accruals and allowances 89.1 84.1 Nondeductible interest 67.1 93.4 Tax credits 158.8 106.8 Capital loss carryforwards (1) 175.0 5.8 Items not currently deductible and other 84.5 44.3 Liabilities: Depreciation and amortization (1,718.1) (1,792.6) Right-of-use asset (1,147.2) (1,118.5) Deferred rent (133.9) (113.0) Other (58.8) (24.0) Subtotal (748.8) (1,027.1) Valuation allowance (433.5) (335.7) Net deferred tax liabilities $ (1,182.3) $ (1,362.8) _______________
Schedule of Valuation Allowance	A summary of the activity in the valuation allowance is as follows: 2023 2022 2021 Balance as of January 1, $ 335.7 $ 329.3 $ 228.5 Additions (1) 249.1 93.9 146.3 Usage, expiration and reversals (87.2) (76.5) (26.2) Foreign currency translation (64.1) (11.0) (19.3) Balance as of December 31, $ 433.5 $ 335.7 $ 329.3 _______________
Schedule of Net Operating Loss Carryforwards	At December 31, 2023, the Company had net federal, state and foreign operating loss carryforwards available to reduce future taxable income. If not utilized, the Company’s NOLs expire as follows: Years ended December 31, Federal State Foreign 2024 to 2028 $ 0.0 $ 217.1 $ 3.7 2029 to 2033 0.7 47.1 4.0 2034 to 2038 66.9 150.9 1.1 2039 to 2043 — 97.2 9.3 Indefinite carryforward 283.0 60.4 928.7 Total $ 350.6 $ 572.7 $ 946.8
Schedule of Change in Unrecognized Tax Benefit	A reconciliation of the beginning and ending amount of unrecognized tax benefits are as follows: Year Ended December 31, 2023 2022 2021 Balance at January 1 $ 115.5 $ 108.8 $ 136.2 Additions based on tax positions related to the current year 42.5 13.3 7.5 Additions and reductions for tax positions of prior years (1) 0.4 18.2 (17.5) Foreign currency 3.7 (5.3) (3.7) Reduction as a result of the lapse of statute of limitations (2.1) (0.6) (4.9) Reduction as a result of effective settlements (5.9) (18.9) (8.8) Balance at December 31 $ 154.1 $ 115.5 $ 108.8 _______________ (1) Year ended December 31, 2021 includes adjustments of $(16.6) million due to a reclassification of unrecognized tax benefits to penalties and income tax-related interest expense.

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
STOCK-BASED COMPENSATION (Tables)	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of Stock-Based Compensation Expenses	During the years ended December 31, 2023, 2022 and 2021, the Company recorded the following stock-based compensation expenses in selling, general, administrative and development expense: 2023 2022 2021 Stock-based compensation expense (1) $ 195.7 $ 169.3 $ 119.5 _______________ (1) For the year ended December 31, 2023, excludes $7.6 million of stock-based compensation expenses related to severance recorded in Other operating expense in the accompanying consolidated statements of operations.
Schedule of Option Activity	The Company’s option activity for the year ended December 31, 2023 was as follows (share and per share data disclosed in full amounts): Options Weighted Weighted Aggregate Outstanding as of January 1, 2023 855,154 $91.82 Granted — — Exercised (88,199) 87.40 Forfeited — — Expired — — Outstanding as of December 31, 2023 766,955 $92.33 1.34 $94.8 Exercisable as of December 31, 2023 766,955 $92.33 1.34 $94.8 Vested as of December 31, 2023 766,955 $92.33 1.34 $94.8
Schedule of Options Outstanding	The following table sets forth information regarding options outstanding at December 31, 2023 (share and per share data disclosed in full amounts): Options Outstanding Options Exercisable Range of Exercise Outstanding Weighted Weighted Average Options Weighted $81.18 - $94.23 148,033 $ 81.55 0.24 148,033 $ 81.55 $94.57 - $94.71 608,683 94.64 1.59 608,683 94.64 $99.67 - $113.60 10,239 110.75 2.45 10,239 110.75 $81.18 - $113.60 766,955 $ 92.33 1.34 766,955 $ 92.33
Schedule of RSU and PSU Activity	The Company’s RSU and PSU activity for the year ended December 31, 2023 was as follows (share and per share data disclosed in full amounts): RSUs Weighted Average Grant Date Fair Value PSUs Weighted Average Grant Date Fair Value Outstanding as of January 1, 2023 (1) 1,382,879 $ 230.80 276,468 $ 226.40 Granted (2) 960,583 191.33 166,440 193.64 Vested and Released (3) (630,025) 224.41 (79,232) 241.47 Forfeited (74,726) 211.65 (188) 187.01 Outstanding as of December 31, 2023 1,638,711 $ 210.94 363,488 $ 208.14 Expected to vest as of December 31, 2023 1,638,711 $ 210.94 363,488 $ 208.14 Vested and deferred as of December 31, 2023 (4) 30,259 $ 220.03 — $ — _______________ (1) PSUs consist of the target number of shares issuable at the end of the three-year performance period for the 2022 PSUs and the 2021 PSUs (each as defined below), or 98,542 shares and 98,694 shares, respectively, and the shares issuable at the end of the three-year performance period for the PSUs granted in 2020 (the “2020 PSUs”) based on achievement against the performance metrics for the three-year performance period, or 79,232 shares. (2) PSUs consist of the target number of shares issuable at the end of the three-year performance period for the 2023 PSUs (as defined below), or 118,684 shares, and target number of shares issuable at the end of the one-year performance period for the Retention PSUs (as defined below), or 19,132 shares. PSUs also includes the shares above target that are issuable for the 2021 PSUs at the end of the three-year performance cycle based on exceeding the performance metric for the three-year performance period, or 28,624 shares. (3) PSUs consist of shares vested pursuant to the 2020 PSUs. There are no additional shares to be earned related to the 2020 PSUs. (4) Vested and deferred RSUs are related to deferred compensation for certain former employees.

EQUITY (Tables)

EQUITY (Tables)	12 Months Ended
EQUITY (Tables)	Dec. 31, 2023
Equity [Abstract]
Schedule of Dividends Declared	During the years ended December 31, 2023, 2022 and 2021, the Company declared the following cash distributions (per share data reflects actual amounts): For the year ended December 31, 2023 2022 2021 Distribution Aggregate Distribution Aggregate Distribution Aggregate Common Stock $ 6.45 $ 3,006.7 $ 5.86 $ 2,715.3 $ 5.21 $ 2,359.4
Schedule of Stock by Class	The following table characterizes the tax treatment of distributions declared per share of common stock. For the year ended December 31, 2023 2022 2021 Per Share % Per Share % Per Share % Common Stock Ordinary dividend $ 6.3100 100.00 % $ 4.3000 100.00 % $ 6.1980 96.54 % Capital gains distribution — — — — 0.2220 3.46 Total $ 6.3100 (1) 100.00 % $ 4.3000 (2) 100.00 % $ 6.4200 (3) 100.00 % _______________ (1) Excludes dividend declared on December 13, 2023 of $1.70 per share, which was paid on February 1, 2024 to common stockholders of record at the close of business on December 28, 2023 and which will apply to the 2024 tax year. Includes dividend declared on December 7, 2022 of $1.56 per share, which was paid on February 2, 2023 to common stockholders of record at the close of business on December 28, 2022 and which applied to the 2023 tax year. (2) Excludes dividend declared on December 7, 2022 of $1.56 per share, which was paid on February 2, 2023 to common stockholders of record at the close of business on December 28, 2022 and which applied to the 2023 tax year. (3) Includes dividend declared on December 15, 2021 of $1.39 per share, which was paid on January 14, 2022 to common stockholders of record at the close of business on December 27, 2021. Also includes dividend declared on December 3, 2020 of $1.21 per share, which was paid on February 2, 2021 to common stockholders of record at the close of business on December 28, 2020 and which applied to the 2021 tax year.

NONCONTROLLING INTERESTS (Table

NONCONTROLLING INTERESTS (Tables)	12 Months Ended
NONCONTROLLING INTERESTS (Tables)	Dec. 31, 2023
Noncontrolling Interest [Abstract]
Schedule of Changes in Noncontrolling Interests	The changes in noncontrolling interests were as follows: Year Ended December 31, 2023 2022 Balance as of January 1, $ 6,836.1 $ 3,988.4 Stonepeak Transaction (1) — 3,070.0 Net loss attributable to noncontrolling interests (116.2) (69.1) Foreign currency translation adjustment attributable to noncontrolling interests, net of tax 81.4 (185.6) Contributions from noncontrolling interest holders 12.7 55.4 Distributions to noncontrolling interest holders (2) (146.8) (23.0) Balance as of December 31, $ 6,667.2 $ 6,836.1 _______________ (1) Represents the impact of contributions received from Stonepeak described above on Noncontrolling interests. Reflected within Contributions from noncontrolling interest holders in the consolidated statements of equity. (2) For the year ended December 31, 2023, primarily includes the Stonepeak Common Dividend and the Stonepeak Preferred Distributions. For the year ended December 31, 2022, includes $16.7 million of Stonepeak Preferred Distributions and dividends of $5.5 million paid to PGGM.

OTHER OPERATING EXPENSE (Tables

OTHER OPERATING EXPENSE (Tables)	12 Months Ended
OTHER OPERATING EXPENSE (Tables)	Dec. 31, 2023
Other Income and Expenses [Abstract]
Schedule of Other Operating Expenses	Other operating expenses included the following for the years ended December 31,: 2023 2022 2021 Impairment charges (1) $ 202.4 $ 655.9 $ 173.7 Net losses on sales or disposals of assets (2) 125.4 28.4 22.7 Other operating expenses (3) 49.9 83.3 202.3 Total Other operating expenses $ 377.7 $ 767.6 $ 398.7 _______________ (1) For the year ended December 31, 2022, impairment charges primarily relate to India, as discussed below. (2) For the year ended December 31, 2023, includes a net loss of $78.9 million on the sales of Mexico Fiber and ATC Poland. (3) For the year ended December 31, 2023, includes severance and related costs as discussed below. For the year ended December 31, 2021, includes acquisition and merger related expenses associated with the Telxius Acquisition and the CoreSite Acquisition.
Schedule of Impairment Charges	Impairment charges included the following for the years ended December 31,: 2023 2022 2021 Tower and network location intangible assets (1) $ 95.7 $ 149.6 $ 121.0 Tenant relationships (2) 90.2 491.1 42.2 Other (3) 16.5 15.2 10.5 Total impairment charges included in Other operating expense $ 202.4 $ 655.9 $ 173.7 Goodwill impairment (4) $ 402.0 $ — $ — Total impairment charges $ 604.4 $ 655.9 $ 173.7 _______________ (1) During the year ended December 31, 2022, impairment charges primarily relate to India, as discussed below. (2) During the year ended December 31, 2023, impairment charges relate to impaired tenant relationships in Africa. During the year ended December 31, 2022, impairment charges primarily relate to India, as discussed below, and impaired tenant relationships related to fiber in Mexico. During the year ended December 31, 2021, impairment charges relate to a fully impaired tenant relationship in Africa. (3) Includes impairment charges related to right-of-use assets. (4) During the year ended December 31, 2023, includes goodwill impairment associated with the India and Spain reporting units (as discussed in note 5).
Schedule of Severance and Related Costs	Additional information relating to the severance and related costs by operating segments is as follows for the year ended December 31,: 2023 U.S. & Canada property $ 2.4 Africa property 0.7 Europe property 2.8 Latin America property 4.7 Services 3.4 Other (1) 7.8 Total severance and related costs $ 21.8 _______________ (1)
Schedule of Restructuring Reserve by Type of Cost	The changes in the unpaid obligations for severance and related costs for the year ended December 31, 2023 were as follows: 2023 Beginning balance as of January 1, $ — Additions 21.8 Payments (19.9) Balance as of December 31, $ 1.9

EARNINGS PER COMMON SHARE (Tabl

EARNINGS PER COMMON SHARE (Tables)	12 Months Ended
EARNINGS PER COMMON SHARE (Tables)	Dec. 31, 2023
Earnings Per Share [Abstract]
Schedule of Earnings Per Basic and Diluted by Common Class	The following table sets forth basic and diluted net income per common share computational data for the years ended December 31, (shares in thousands, except per share data): 2023 2022 2021 Net income attributable to American Tower Corporation common stockholders $ 1,483.3 $ 1,765.8 $ 2,567.7 Basic weighted average common shares outstanding 466,063 461,519 451,498 Dilutive securities 1,099 1,231 1,796 Diluted weighted average common shares outstanding 467,162 462,750 453,294 Basic net income attributable to American Tower Corporation common stockholders per common share $ 3.18 $ 3.83 $ 5.69 Diluted net income attributable to American Tower Corporation common stockholders per common share $ 3.18 $ 3.82 $ 5.66
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following shares were not included in the computation of diluted earnings per share because the effect would be anti-dilutive for the years ended December 31, (in thousands, on a weighted average basis): 2023 2022 2021 Restricted stock awards 5 86 —

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	Dec. 31, 2023
Supplemental Cash Flow Elements [Abstract]
Schedule of Supplemental Cash Flow Information and Non-Cash Investing and Financing Activities	Supplemental cash flow information and non-cash investing and financing activities are as follows for the years ended December 31,: 2023 2022 2021 Supplemental cash flow information: Cash paid for interest $ 1,260.0 $ 1,088.6 $ 791.2 Cash paid for income taxes (net of refunds of $31.5, $33.9 and $46.7, respectively) 306.5 322.3 225.2 Non-cash investing and financing activities: (Decrease) increase in accounts payable and accrued expenses for purchases of property and equipment and construction activities (14.7) 27.2 57.9 Purchases of property and equipment under finance leases, perpetual easements and capital leases 31.5 33.6 58.8 Fair value of debt assumed through acquisitions (1) — — 955.1 Settlement of third-party debt — (7.4) (12.7) Replacement awards (2) — — 17.1 _______________ (1) For the year ended December 31, 2021, consists of repayment of debt assumed in connection with the CoreSite Acquisition, including senior unsecured notes previously entered into by CoreSite. (2) For the year ended December 31, 2021, consists of CoreSite Acquisition purchase consideration related to CoreSite Replacement Awards.

BUSINESS SEGMENTS (Tables)

BUSINESS SEGMENTS (Tables)	12 Months Ended
BUSINESS SEGMENTS (Tables)	Dec. 31, 2023
Segment Reporting [Abstract]
Schedule of Summarized Financial Information Concerning the Company's Reportable Segments	Summarized financial information concerning the Company’s reportable segments for the years ended December 31, 2023, 2022 and 2021 is shown in the following tables. The “Other” column (i) represents amounts excluded from specific segments, such as business development operations, stock-based compensation expense and corporate expenses included in Selling, general, administrative and development expense; Other operating expenses; Interest income; Interest expense; Gain (loss) on retirement of long-term obligations; and Other income (expense), and (ii) reconciles segment operating profit to Income from continuing operations before income taxes. Property Total Services Other Total Year ended December 31, 2023 U.S. & Canada Asia-Pacific Africa Europe Latin America Data Centers Segment revenues $ 5,216.2 $ 1,150.8 $ 1,225.6 $ 775.6 $ 1,798.3 $ 834.7 $ 11,001.2 $ 143.0 $ 11,144.2 Segment operating expenses 849.9 704.2 433.3 299.5 566.0 347.6 3,200.5 60.1 3,260.6 Segment gross margin 4,366.3 446.6 792.3 476.1 1,232.3 487.1 7,800.7 82.9 7,883.6 Segment selling, general, administrative and development expense (1) 165.1 42.1 79.3 65.6 107.9 72.4 532.4 22.9 555.3 Segment operating profit $ 4,201.2 $ 404.5 $ 713.0 $ 410.5 $ 1,124.4 $ 414.7 $ 7,268.3 $ 60.0 $ 7,328.3 Stock-based compensation expense $ 195.7 195.7 Other selling, general, administrative and development expense 241.5 241.5 Depreciation, amortization and accretion 3,086.5 3,086.5 Other expense (2) 2,283.3 2,283.3 Income from continuing operations before income taxes $ 1,521.3 Capital expenditures (3) (4) $ 410.6 $ 122.0 $ 425.6 $ 218.0 $ 205.2 $ 428.1 $ 1,809.5 $ — $ 20.3 $ 1,829.8 _______________ (1) Segment selling, general, administrative and development expenses exclude stock-based compensation expense of $195.7 million. (2) Primarily includes interest expense, $202.4 million in impairment charges, $402.0 million of goodwill impairment charges in India and Spain, as further discussed in note 5, and losses from foreign currency exchange rate fluctuations. The year ended December 31, 2023 also includes a net loss of $78.9 million on the sales of Mexico Fiber and ATC Poland. (3) Includes $6.2 million of finance lease payments included in Repayments of notes payable, credit facilities, term loans, senior notes, secured debt and finance leases in the cash flows from financing activities in the Company’s consolidated statements of cash flows. (4) Includes $38.7 million of perpetual land easement payments reported in Deferred financing costs and other financing activities in the cash flows from financing activities in the Company’s consolidated statements of cash flows. Property Total Services Other Total Year ended December 31, 2022 U.S. & Canada Asia-Pacific Africa Europe Latin America Data Centers Segment revenues $ 5,006.3 $ 1,077.0 $ 1,192.5 $ 735.7 $ 1,691.9 $ 766.6 $ 10,470.0 $ 241.1 $ 10,711.1 Segment operating expenses 845.4 697.6 445.1 319.6 526.7 322.0 3,156.4 107.4 3,263.8 Segment gross margin 4,160.9 379.4 747.4 416.1 1,165.2 444.6 7,313.6 133.7 7,447.3 Segment selling, general, administrative and development expense (1) 183.2 69.1 80.0 52.4 107.6 63.9 556.2 22.3 578.5 Segment operating profit $ 3,977.7 $ 310.3 $ 667.4 $ 363.7 $ 1,057.6 $ 380.7 $ 6,757.4 $ 111.4 $ 6,868.8 Stock-based compensation expense $ 169.3 169.3 Other selling, general, administrative and development expense 224.5 224.5 Depreciation, amortization and accretion 3,355.1 3,355.1 Other expense (2) 1,399.2 1,399.2 Income from continuing operations before income taxes $ 1,720.7 Capital expenditures (3) (4) $ 481.7 $ 151.8 $ 507.3 $ 165.7 $ 229.4 $ 353.7 $ 1,889.6 $ — $ 12.9 $ 1,902.5 _______________ (1) Segment selling, general, administrative and development expenses exclude stock-based compensation expense of $169.3 million. (2) Primarily includes interest expense and $655.9 million in impairment charges, partially offset by gains from foreign currency exchange rate fluctuations. (3) Includes $6.7 million of finance lease payments included in Repayments of notes payable, credit facilities, term loans, senior notes, secured debt and finance leases in the cash flows from financing activities in the Company’s consolidated statements of cash flows. (4) Includes $36.7 million of perpetual land easement payments reported in Deferred financing costs and other financing activities in the cash flows from financing activities in the Company’s consolidated statements of cash flows. Property Total Services Other Total Year ended December 31, 2021 U.S. & Canada Asia-Pacific Africa Europe Latin America Data Centers Segment revenues $ 4,920.2 $ 1,199.1 $ 1,005.5 $ 496.2 $ 1,465.4 $ 23.2 $ 9,109.6 $ 247.3 $ 9,356.9 Segment operating expenses 853.5 724.3 346.1 194.0 458.3 9.1 2,585.3 96.7 2,682.0 Segment gross margin 4,066.7 474.8 659.4 302.2 1,007.1 14.1 6,524.3 150.6 6,674.9 Segment selling, general, administrative and development expense (1) 176.9 73.1 72.3 42.1 104.1 5.9 474.4 16.2 490.6 Segment operating profit $ 3,889.8 $ 401.7 $ 587.1 $ 260.1 $ 903.0 $ 8.2 $ 6,049.9 $ 134.4 $ 6,184.3 Stock-based compensation expense $ 119.5 119.5 Other selling, general, administrative and development expense 201.5 201.5 Depreciation, amortization and accretion 2,332.6 2,332.6 Other expense (2) 701.3 701.3 Income from continuing operations before income taxes $ 2,829.4 Capital expenditures (3) (4) $ 440.1 $ 175.1 $ 460.7 $ 58.9 $ 260.9 $ 2.5 $ 1,398.2 $ — $ 9.6 $ 1,407.8 _______________ (1) Segment selling, general, administrative and development expenses exclude stock-based compensation expense of $119.5 million. (2) Primarily includes interest expense and $173.7 million in impairment charges, partially offset by gains from foreign currency exchange rate fluctuations. (3) Includes $5.4 million of finance lease payments included in Repayments of notes payable, credit facilities, term loan, senior notes, secured debt and finance leases in the cash flows from financing activities in the Company’s consolidated statements of cash flows. (4) Includes $35.2 million of perpetual land easement payments reported in Deferred financing costs and other financing activities in the cash flows from financing activities in the Company’s consolidated statements of cash flows.
Schedule of Reconciliation of Assets from Segments to Consolidated	Additional information relating to the total assets of the Company’s operating segments is as follows for the years ended December 31,: 2023 2022 Total Assets (1): U.S. & Canada property $ 26,325.1 $ 26,739.9 Asia-Pacific property 3,758.1 4,276.9 Africa property 4,031.2 4,759.4 Europe property 11,769.3 11,464.6 Latin America property 9,025.3 8,666.3 Data Centers 10,482.9 10,702.8 Services 54.8 119.3 Other (2) 580.9 465.3 Total assets $ 66,027.6 $ 67,194.5 _______________ (1) Balances are translated at the applicable period end exchange rate, which may impact comparability between periods. (2) Balances include corporate assets such as cash and cash equivalents, certain tangible and intangible assets and income tax accounts that have not been allocated to specific segments.
Schedule of Disclosure on Geographic Areas, Long-Lived Assets	Summarized geographic information related to the Company’s operating revenues for the years ended December 31, 2023, 2022 and 2021 and long-lived assets as of December 31, 2023 and 2022 is as follows: 2023 2022 2021 Operating Revenues: U.S. & Canada: Canada (1) $ 11.7 $ 12.5 $ 11.4 United States (2) 6,182.2 6,001.5 5,179.3 Asia-Pacific (1): Australia 2.6 1.8 1.8 Bangladesh 5.7 3.9 0.4 India 1,132.0 1,065.7 1,196.6 New Zealand 1.6 0.3 — Philippines 8.9 5.3 0.3 Africa (1): Burkina Faso 38.1 41.2 44.7 Ghana 128.6 144.4 170.5 Kenya 120.0 123.1 107.4 Niger 48.4 42.1 41.6 Nigeria 495.4 477.2 296.5 South Africa 157.9 164.8 164.0 Uganda 237.2 199.7 180.8 Europe (1): France 113.4 99.6 98.9 Germany 363.6 320.0 213.5 Poland (3) 0.6 1.0 0.5 Spain 298.0 315.1 183.3 Latin America (1): Argentina 43.8 39.2 31.6 Brazil 787.3 741.9 614.6 Chile 106.3 91.8 88.0 Colombia 117.0 106.1 107.7 Costa Rica 24.7 23.9 22.8 Mexico 611.8 588.9 524.6 Paraguay 16.3 15.4 13.5 Peru 91.1 84.7 62.6 Total operating revenues $ 11,144.2 $ 10,711.1 $ 9,356.9 _______________ (1) Balances are translated at the applicable exchange rate, which may impact comparability between periods. (2) Balances include revenue from the Company’s Services and Data Centers segments. (3) During the year ended December 31, 2023, the Company completed the sale of ATC Poland. 2023 2022 Long-Lived Assets (1): U.S. & Canada: Canada (2) $ 214.8 $ 207.6 United States (3) 28,337.4 29,275.1 Asia-Pacific (2): Australia 10.6 7.5 Bangladesh 25.3 24.6 India 2,069.6 2,452.2 New Zealand 37.5 37.6 Philippines 31.9 30.9 Africa (2): Burkina Faso 257.4 272.0 Ghana 269.2 393.3 Kenya 557.2 783.8 Niger 203.1 211.3 Nigeria 456.5 747.8 South Africa 337.0 345.5 Uganda 925.1 935.2 Europe (2): France 1,338.8 1,306.9 Germany 5,721.2 5,642.5 Poland — 4.9 Spain 3,031.6 3,027.8 Latin America (2): Argentina 190.1 194.1 Brazil 1,996.5 1,908.7 Chile 575.7 606.6 Colombia 286.8 238.0 Costa Rica 105.6 111.3 Mexico 1,044.4 1,243.2 Paraguay 92.3 93.7 Peru 832.9 836.2 Total long-lived assets $ 48,948.5 $ 50,938.3 _______________ (1) Includes Property and equipment, net, Goodwill and Other intangible assets, net. (2) Balances are translated at the applicable period end exchange rate, which may impact comparability between periods.
Schedule of Revenue by Major Customers	The following customers within the property and services segments individually accounted for 10% or more of the Company’s consolidated operating revenues for the years ended December 31,: 2023 2022 2021 T-Mobile 17 % 18 % 20 % AT&T 16 % 17 % 19 % Verizon Wireless 12 % 11 % 13 %

BUSINESS AND SUMMARY OF SIGNI_4

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Principles of Consolidation and Sale of Mexico Fiber and Poland Subsidiary (Details) € in Millions, $ in Millions			12 Months Ended
	May 31, 2023 USD ($)	Mar. 29, 2023 USD ($)	Dec. 31, 2023 USD ($)	May 31, 2023 EUR (€)
Concentration Risk [Line Items]
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal, Statement of Income or Comprehensive Income [Extensible Enumeration]		Other operating expenses
Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Mexico Fiber
Concentration Risk [Line Items]
Total consideration		$ 252.5
Gain (loss) on sale		(80)	$ (78.9)
Goodwill		$ 20.7
Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Poland Unit
Concentration Risk [Line Items]
Total consideration	$ 7.2			€ 6.7
Gain (loss) on sale	$ 1.1
United States \| Data Centers \| Common Stock
Concentration Risk [Line Items]
Controlling ownership interest percentage			0.72
ATC Europe
Concentration Risk [Line Items]
Noncontrolling ownership interest percentage			52%
Joint Venture - Bangladesh Operations
Concentration Risk [Line Items]
Ownership percentage			51%
Stonepeak Partners LP \| United States \| Data Centers \| Common Stock
Concentration Risk [Line Items]
Ownership percentage by noncontrolling owners			28%
Stonepeak Partners LP \| United States \| Data Centers \| Preferred Stock
Concentration Risk [Line Items]
Ownership percentage by noncontrolling owners			100%
Germany
Concentration Risk [Line Items]
Ownership percentage by noncontrolling owners			13%
Germany \| ATC Europe
Concentration Risk [Line Items]
Noncontrolling ownership interest percentage			87%
Spain
Concentration Risk [Line Items]
Ownership percentage by noncontrolling owners			17%
Spain \| ATC Europe
Concentration Risk [Line Items]
Noncontrolling ownership interest percentage			83%

BUSINESS AND SUMMARY OF SIGNI_5

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Segments (Details)	12 Months Ended
	Dec. 31, 2023 reportableSegment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments	7

BUSINESS AND SUMMARY OF SIGNI_6

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Accounts Receivable and Deferred Rent Asset (Details) - Customer Concentration Risk - Sales Revenue, Net	12 Months Ended
	Dec. 31, 2023 tenant
Concentration Risk [Line Items]
Number of customers	3
Three Customers
Concentration Risk [Line Items]
Concentration risk, percentage	45%

BUSINESS AND SUMMARY OF SIGNI_7

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Changes in Allowances (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance as of January 1,	$ 438.7	$ 355.9	$ 247.6
Current year increases	120.6	168.2	130.9
Write-offs, recoveries and other	(73.2)	(85.4)	(22.6)
Balance as of December 31,	$ 486.1	$ 438.7	$ 355.9

BUSINESS AND SUMMARY OF SIGNI_8

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Foreign Currency Losses (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Foreign currency (gains) losses recorded in AOCL	$ (103.9)	$ 336.7	$ 466.5
Foreign currency losses (gains) recorded in Other expense	330.8	(449.4)	(557.9)
Total foreign currency losses (gains)	$ 226.9	$ (112.7)	$ (91.4)

BUSINESS AND SUMMARY OF SIGNI_9

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Adoption of Highly Inflationary Accounting in Ghana (Details)	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Foreign currency exchange rate, remeasurement	11.95
Geographic Concentration Risk \| Asset \| Ghana
Concentration Risk [Line Items]
Concentration risk, percentage	1%
Geographic Concentration Risk \| Revenue \| Ghana
Concentration Risk [Line Items]
Concentration risk, percentage	1%

BUSINESS AND SUMMARY OF SIGN_10

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Cash, Cash Equivalents, And Restricted Cash (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 1,973.3	$ 2,028.4	$ 1,949.9
Restricted cash	120.1	112.3	393.4
Total cash, cash equivalents and restricted cash	$ 2,093.4	$ 2,140.7	$ 2,343.3	$ 1,861.4

BUSINESS AND SUMMARY OF SIGN_11

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property and Equipment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Labor costs capitalized		$ 64.4	$ 65.2	$ 59.4
Depreciation, amortization and accretion		(3,086.5)	(3,355.1)	$ (2,332.6)
Right-of-use asset		$ 8,878.8	$ 8,918.9
Tower
Property, Plant and Equipment [Line Items]
Estimated useful life of respective assets		20 years
Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life of respective assets		20 years
Maximum \| Service Life \| Scenario, Forecast
Property, Plant and Equipment [Line Items]
Depreciation, amortization and accretion	$ 800
Right-of-use asset	550
Minimum
Property, Plant and Equipment [Line Items]
Operating history, period		20 years
Minimum \| Service Life \| Scenario, Forecast
Property, Plant and Equipment [Line Items]
Depreciation, amortization and accretion	700
Right-of-use asset	$ 450

BUSINESS AND SUMMARY OF SIGN_12

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Goodwill and Other Intangible Assets (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Impairments	$ 322	$ 402	$ 0	$ 0
Minimum
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives (years)		2 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives (years)		20 years
Spain
Finite-Lived Intangible Assets [Line Items]
Impairments		$ 80

BUSINESS AND SUMMARY OF SIGN_13

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Asset Retirement Obligations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Asset Retirement Obligation [Line Items]
Accretion expense		$ (118.8)	$ (114.8)
Minimum
Asset Retirement Obligation [Line Items]
Operating history, period		20 years
Change in Settlement Dates \| Minimum \| Scenario, Forecast
Asset Retirement Obligation [Line Items]
Change in asset retirement obligations	$ 400
Future cash outlay	800
Accretion expense	50
Change in Settlement Dates \| Maximum \| Scenario, Forecast
Asset Retirement Obligation [Line Items]
Change in asset retirement obligations	500
Future cash outlay	900
Accretion expense	$ 100

BUSINESS AND SUMMARY OF SIGN_14

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated foreign currency translation losses	$ 5,739.5	$ 5,718.3
Accumulated Foreign Currency Adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated foreign currency translation losses	$ 5,700	$ 5,700	$ 4,700

BUSINESS AND SUMMARY OF SIGN_15

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Revenue Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property straight-line revenues	$ 472	$ 499.8	$ 465.6
Revenue recognized	143.6
Other Noncurrent Assets
Property, Plant and Equipment [Line Items]
Change in contract asset	$ 0.6	$ (0.3)

BUSINESS AND SUMMARY OF SIGN_16

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Disaggregation of Revenue (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Total non-lease revenue	$ 756.7	$ 855	$ 717.2
Property lease revenue	10,387.5	9,856.1	8,639.7
Total revenue	11,144.2	10,711.1	9,356.9
U.S. & Canada
Disaggregation of Revenue [Line Items]
Total non-lease revenue	465.4	536.5	539.2
Property lease revenue	4,893.8	4,710.9	4,628.3
Total revenue	5,359.2	5,247.4	5,167.5
Asia-Pacific
Disaggregation of Revenue [Line Items]
Total non-lease revenue	9.4	14.3	8.8
Property lease revenue	1,141.4	1,062.7	1,190.3
Total revenue	1,150.8	1,077	1,199.1
Africa
Disaggregation of Revenue [Line Items]
Total non-lease revenue	24.4	27.4	24.4
Property lease revenue	1,201.2	1,165.1	981.1
Total revenue	1,225.6	1,192.5	1,005.5
Europe
Disaggregation of Revenue [Line Items]
Total non-lease revenue	13.5	16.3	7.6
Property lease revenue	762.1	719.4	488.6
Total revenue	775.6	735.7	496.2
Latin America
Disaggregation of Revenue [Line Items]
Total non-lease revenue	127.5	154.5	135.9
Property lease revenue	1,670.8	1,537.4	1,329.5
Total revenue	1,798.3	1,691.9	1,465.4
Data Centers
Disaggregation of Revenue [Line Items]
Total non-lease revenue	116.5	106	1.3
Property lease revenue	718.2	660.6	21.9
Total revenue	834.7	766.6	23.2
Non-lease property revenue
Disaggregation of Revenue [Line Items]
Total non-lease revenue	613.7	613.9	469.9
Non-lease property revenue \| U.S. & Canada
Disaggregation of Revenue [Line Items]
Total non-lease revenue	322.4	295.4	291.9
Non-lease property revenue \| Asia-Pacific
Disaggregation of Revenue [Line Items]
Total non-lease revenue	9.4	14.3	8.8
Non-lease property revenue \| Africa
Disaggregation of Revenue [Line Items]
Total non-lease revenue	24.4	27.4	24.4
Non-lease property revenue \| Europe
Disaggregation of Revenue [Line Items]
Total non-lease revenue	13.5	16.3	7.6
Non-lease property revenue \| Latin America
Disaggregation of Revenue [Line Items]
Total non-lease revenue	127.5	154.5	135.9
Non-lease property revenue \| Data Centers
Disaggregation of Revenue [Line Items]
Total non-lease revenue	116.5	106	1.3
Services revenue
Disaggregation of Revenue [Line Items]
Total non-lease revenue	143	241.1	247.3
Services revenue \| U.S. & Canada
Disaggregation of Revenue [Line Items]
Total non-lease revenue	143	241.1	247.3
Services revenue \| Asia-Pacific
Disaggregation of Revenue [Line Items]
Total non-lease revenue	0	0	0
Services revenue \| Africa
Disaggregation of Revenue [Line Items]
Total non-lease revenue	0	0	0
Services revenue \| Europe
Disaggregation of Revenue [Line Items]
Total non-lease revenue	0	0	0
Services revenue \| Latin America
Disaggregation of Revenue [Line Items]
Total non-lease revenue	0	0	0
Services revenue \| Data Centers
Disaggregation of Revenue [Line Items]
Total non-lease revenue	$ 0	$ 0	$ 0

BUSINESS AND SUMMARY OF SIGN_17

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Non-Lease Receivables Contract Assets and Liabilities From Contracts with Tenants (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Schedule of Contract Assets And Liabilities From Contracts With Customers [Line Items]
Prepaids and other current assets	$ 946.9	$ 723.3
Notes receivable and other non-current assets	789.4	546.7
Other non-current liabilities	1,220.6	1,186.8
Total non-lease revenue
Schedule of Contract Assets And Liabilities From Contracts With Customers [Line Items]
Accounts receivable	75.9	96.9
Prepaids and other current assets	19.7	39.9
Notes receivable and other non-current assets	30.3	27.1
Unearned revenue	90.7	106.3
Other non-current liabilities	$ 257.1	$ 321.6

BUSINESS AND SUMMARY OF SIGN_18

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Rent Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Straight-line ground rent expense	$ 30.2	$ 39.6	$ 52.7

BUSINESS AND SUMMARY OF SIGN_19

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Stock-Based Compensation (Details) - shares shares in Millions		1 Months Ended	12 Months Ended
	Mar. 09, 2023	Dec. 31, 2022	Dec. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares paid for tax withholding for share based compensation (in shares)			3
RSUs and Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years	3 years
PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			3 years
PSUs \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of potential target shares			0%
PSUs \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of potential target shares			200%
PSUs \| 2021 PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			3 years
Restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares paid for tax withholding for share based compensation (in shares)			0.2

BUSINESS AND SUMMARY OF SIGN_20

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Retirement Plan (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Employers matching percentage	100%	100%	100%
Employee maximum annual contribution eligible for match	5%	5%	5%
Company's contribution	$ 16.4	$ 16.9	$ 14.9

PREPAID AND OTHER CURRENT ASS_3

PREPAID AND OTHER CURRENT ASSETS (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Prepaid Expense and Other Assets, Current [Abstract]
Prepaid assets	$ 93.4	$ 100.7
Prepaid income tax	102.9	139.3
Unbilled receivables	323.2	283.8
Value added tax and other consumption tax receivables	79.8	83.6
Other miscellaneous current assets	347.6	115.9
Prepaid and other current assets	$ 946.9	$ 723.3

PROPERTY AND EQUIPMENT- Summary

PROPERTY AND EQUIPMENT- Summary of Property and Equipment (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 30,908.3	$ 29,877.2
Less accumulated depreciation	(11,119.5)	(9,878.9)
Property and equipment, net	$ 19,788.8	19,998.3
Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives	20 years
Towers
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 17,014.5	16,288.4
Towers \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives	20 years
Equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 4,490.4	4,409.6
Equipment \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Equipment \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives	20 years
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 3,775.8	3,593.6
Buildings and improvements \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives	40 years
Land and improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 4,265.4	4,153.7
Land and improvements \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives	20 years
Construction-in-progress
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,362.2	$ 1,431.9

PROPERTY AND EQUIPMENT - Narrat

PROPERTY AND EQUIPMENT - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 1,500	$ 1,600	$ 1,000
Amortization of right-of-use asset	$ 138.5	$ 145.4	$ 146.8

PROPERTY AND EQUIPMENT - Schedu

PROPERTY AND EQUIPMENT - Schedule of Finance Lease Assets Included in Property Plant and Equipment (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Towers
Property, Plant and Equipment [Line Items]
Property and equipment	$ 2,776.8	$ 2,742.2
Accumulated depreciation	(1,581.3)	(1,464.5)
Property and equipment, net	1,195.5	1,277.7
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property and equipment	192.6	189.6
Accumulated depreciation	(102.9)	(94)
Property and equipment, net	89.7	95.6
Land
Property, Plant and Equipment [Line Items]
Property and equipment	131.9	129.3
Accumulated depreciation	(0.1)	0
Property and equipment, net	131.8	129.3
Equipment
Property, Plant and Equipment [Line Items]
Property and equipment	41.6	80.1
Accumulated depreciation	(13.3)	(25.6)
Property and equipment, net	$ 28.3	54.5
Equipment \| Mexico Fiber
Property, Plant and Equipment [Line Items]
Property and equipment		$ 23.1

LEASES - Narrative (Details)

LEASES - Narrative (Details) $ in Millions	12 Months Ended
LEASES - Narrative (Details) $ in Millions	Dec. 31, 2023 USD ($) tenant renewalOption	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Lessor, Lease, Description [Line Items]
Number of tenants \| tenant	1
Amortization of lease incentive, period	10 years
Operating lease, number of renewal options \| renewalOption	1
Asset impairment charges	$ 604.4	$ 655.9	$ 173.7
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Property, Plant, and Equipment and Finance Lease Right-of-Use Asset, after Accumulated Depreciation and Amortization
Interest expense on finance lease liabilities	$ 1.1	1.1	1.2
Other Current Assets
Lessor, Lease, Description [Line Items]
Lease incentives	31.8
Other Noncurrent Assets
Lessor, Lease, Description [Line Items]
Lease incentives	345.7
Lease Agreements
Lessor, Lease, Description [Line Items]
Asset impairment charges	$ 6.7	$ 8.1	$ 3.3
Minimum
Lessor, Lease, Description [Line Items]
Lessor, term of lease	5 years
Operating lease, term of contract	5 years
Maximum
Lessor, Lease, Description [Line Items]
Lessor, term of lease	10 years
Estimated useful lives	20 years
Operating lease, term of contract	10 years
Maximum \| Towers
Lessor, Lease, Description [Line Items]
Estimated useful lives	20 years
Maximum \| Communication Sites
Lessor, Lease, Description [Line Items]
Estimated useful lives	20 years

LEASES - Future Minimum Rental

LEASES - Future Minimum Rental Receipts Expected Under Operating Leases (Details) $ in Millions	Dec. 31, 2023 USD ($)
Leases [Abstract]
2024	$ 8,233.1
2025	7,643.1
2026	7,191.7
2027	6,995.2
2028	5,686.7
Thereafter	24,525.6
Total	$ 60,275.4

LEASES - Information About Othe

LEASES - Information About Other Lease-related Balances (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Operating leases:
RIGHT-OF-USE ASSET	$ 8,878.8	$ 8,918.9
Current portion of lease liability	794.6	788.9
Lease liability	7,438.7	7,591.9
Total operating lease liability	8,233.3	8,380.8
Finance leases:
Current portion of lease liability	3.4	4.7
Lease liability	17.2	23.1
Total finance lease liability	$ 20.6	$ 27.8
Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Long-term obligations	Long-term obligations

LEASES - Schedule of Weighted A

LEASES - Schedule of Weighted Average Lease Terms And Discount Rates (Details)	Dec. 31, 2023	Dec. 31, 2022
Operating leases:
Weighted-average remaining lease term (years)	11 years 7 months 6 days	12 years 2 months 12 days
Weighted-average incremental borrowing rate	5.80%	5.30%
Finance leases:
Weighted-average remaining lease term (years)	16 years 2 months 12 days	13 years 4 months 24 days
Weighted-average incremental borrowing rate	7.40%	6.90%

LEASES - Lease Costs (Details)

LEASES - Lease Costs (Details) - USD ($) $ in Millions	12 Months Ended
LEASES - Lease Costs (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating lease cost	$ 1,249.7	$ 1,222.8	$ 1,115.1
Variable lease costs not included in lease liability	$ 447.2	$ 388.2	$ 339.6

LEASES - Supplemental Cash Flow

LEASES - Supplemental Cash Flow Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ (1,264.8)	$ (1,228.1)	$ (1,144.8)
Operating cash flows from finance leases	(1.1)	(1.1)	(1.2)
Financing cash flows from finance leases	(6.2)	(6.7)	(7.9)
Non-cash items:
New operating leases	245.7	402.4	2,063.8
Operating lease modifications and reassessments	$ 405.9	$ 80.5	96
Telxius Acquisition
Non-cash items:
New operating leases			$ 1,400

LEASES -Maturities Of Operating

LEASES -Maturities Of Operating And Finance Leases (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Operating Lease
2024	$ 1,204.8
2025	1,098.7
2026	1,044.2
2027	981.5
2028	917.8
Thereafter	6,029.3
Total lease payments	11,276.3
Less amounts representing interest	(3,043)
Total operating lease liability	8,233.3	$ 8,380.8
Less current portion of lease liability	794.6	788.9
Non-current lease liability	7,438.7	7,591.9
Finance Lease
2024	4.9
2025	4
2026	3
2027	2.2
2028	1.7
Thereafter	21.4
Total lease payments	37.2
Less amounts representing interest	(16.6)
Total finance lease liability	20.6	27.8
Less current portion of lease liability	3.4	4.7
Non-current lease liability	$ 17.2	$ 23.1

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS - Changes in the Carrying Value of Goodwill (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill [Roll Forward]
Goodwill, beginning balance		$ 12,956.7	$ 13,350.1
Adjustments			(71.7)
Other		(20.7)	(7.4)
Impairments	$ (322)	(402)	0	$ 0
Effect of foreign currency translation		105	(314.3)
Goodwill, ending balance		12,639	12,956.7	13,350.1
India
Goodwill [Roll Forward]
Impairments		(322)
Spain
Goodwill [Roll Forward]
Impairments		(80)
U.S. & Canada
Goodwill [Roll Forward]
Goodwill, beginning balance		4,637.5	4,648.4
Adjustments			0
Other		0	(7.4)
Impairments		0
Effect of foreign currency translation		1.1	(3.5)
Goodwill, ending balance		4,638.6	4,637.5	4,648.4
Asia-Pacific
Goodwill [Roll Forward]
Goodwill, beginning balance		889.2	990.1
Adjustments			0
Other		0	0
Impairments		(322)
Effect of foreign currency translation		(4.5)	(100.9)
Goodwill, ending balance		562.7	889.2	990.1
Africa
Goodwill [Roll Forward]
Goodwill, beginning balance		548.5	612.2
Adjustments			0
Other		0	0
Impairments		0
Effect of foreign currency translation		(50.8)	(63.7)
Goodwill, ending balance		497.7	548.5	612.2
Europe
Goodwill [Roll Forward]
Goodwill, beginning balance		3,044	3,230.4
Adjustments			3.6
Other		0	0
Impairments		(80)
Effect of foreign currency translation		87.9	(190)
Goodwill, ending balance		3,051.9	3,044	3,230.4
Latin America
Goodwill [Roll Forward]
Goodwill, beginning balance		915.5	888.6
Adjustments			(16.9)
Other		(20.7)	0
Impairments		0
Effect of foreign currency translation		71.3	43.8
Goodwill, ending balance		966.1	915.5	888.6
Data Centers
Goodwill [Roll Forward]
Goodwill, beginning balance		2,920	2,978.4
Adjustments			(58.4)
Other		0	0
Impairments		0
Effect of foreign currency translation		0	0
Goodwill, ending balance		2,920	2,920	2,978.4
Services
Goodwill [Roll Forward]
Goodwill, beginning balance		2	2
Adjustments			0
Other		0	0
Impairments		0
Effect of foreign currency translation		0	0
Goodwill, ending balance		$ 2	$ 2	$ 2

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Acquired Finite-Lived Intangible Assets [Line Items]
Impairments	$ 322	$ 402	$ 0	$ 0
Amortization of intangible assets		1,400	$ 1,700	$ 1,200
India
Acquired Finite-Lived Intangible Assets [Line Items]
Impairments		322
Spain
Acquired Finite-Lived Intangible Assets [Line Items]
Impairments		$ 80
Weighted Average
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, remaining amortization period		15 years

GOODWILL AND OTHER INTANGIBLE_5

GOODWILL AND OTHER INTANGIBLE ASSETS - Other Intangible Assets Subject to Amortization (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 26,437.1	$ 26,772.3
Accumulated Amortization	(9,916.4)	(8,789)
Net Book Value	$ 16,520.7	17,983.3
Minimum
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Lives (years)	2 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Lives (years)	20 years
Acquired network location intangibles
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 5,981.5	6,058.2
Accumulated Amortization	(2,775.8)	(2,537.9)
Net Book Value	$ 3,205.7	3,520.3
Acquired network location intangibles \| Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Lives (years)	20 years
Acquired tenant-related intangibles
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 18,894.5	18,941.2
Accumulated Amortization	(6,698.6)	(5,827.7)
Net Book Value	$ 12,195.9	13,113.5
Acquired tenant-related intangibles \| Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Lives (years)	20 years
Acquired licenses and other intangibles
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 1,561.1	1,772.9
Accumulated Amortization	(442)	(423.4)
Net Book Value	$ 1,119.1	$ 1,349.5
Acquired licenses and other intangibles \| Minimum
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Lives (years)	2 years
Acquired licenses and other intangibles \| Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Lives (years)	20 years

GOODWILL AND OTHER INTANGIBLE_6

GOODWILL AND OTHER INTANGIBLE ASSETS - Expected Future Amortization Expenses (Details) $ in Millions	Dec. 31, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 1,334.1
2025	1,275.1
2026	1,231.7
2027	1,216.2
2028	$ 1,204.9

ACQUISITIONS - Schedule of Merg

ACQUISITIONS - Schedule of Merger and Acquisition Related Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Business Combinations [Abstract]
Acquisition, disposition and merger related expenses	$ 17.6	$ 57	$ 177
Integration costs	$ 16.4	$ 45	$ 50.4

ACQUISITIONS - Narrative (Detai

ACQUISITIONS - Narrative (Details) $ / shares in Units, $ in Millions, € in Billions						1 Months Ended		12 Months Ended
	Dec. 28, 2021 USD ($)	Aug. 02, 2021 USD ($) communicationSite	Aug. 02, 2021 EUR (€) communicationSite	Jan. 13, 2021 USD ($) communicationSite	Jan. 13, 2021 EUR (€) communicationSite	Jun. 30, 2021 USD ($) communicationSite	Jun. 30, 2021 EUR (€) communicationSite	Dec. 31, 2023 USD ($) tower communicationSite	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($) dataCenter market	Nov. 14, 2021 dataCenter market $ / shares
Business Acquisition [Line Items]
Proceeds from previous acquisition \| $								$ 10.3	$ 15.1	$ 17.6
Telxius Acquisition
Business Acquisition [Line Items]
Number of sites acquired \| communicationSite				31,000	31,000
Total considerations		$ 700	€ 0.6	$ 9,400	€ 7.7
Telxius Acquisition \| Germany
Business Acquisition [Line Items]
Number of sites acquired \| communicationSite		4,000	4,000
Telxius Acquisition \| Telxius European Tower Division
Business Acquisition [Line Items]
Number of sites acquired \| communicationSite						20,000	20,000
Total considerations						$ 7,700	€ 6.3
Telxius Acquisition \| Telxius Latin America Tower Division
Business Acquisition [Line Items]
Number of sites acquired \| communicationSite						7,000	7,000
Total considerations						$ 1,100	€ 0.9
CoreSite Acquisition
Business Acquisition [Line Items]
Number of sites acquired \| dataCenter										20	24
Total considerations \| $	$ 10,400
Price per share of shares acquired (in dollars per share) \| $ / shares											$ 170
CoreSite Acquisition \| United States
Business Acquisition [Line Items]
Number of operating markets related to acquired sites \| market										8	8
2022 Other Acquisitions \| Communication Sites
Business Acquisition [Line Items]
Number of sites acquired \| communicationSite								159
Aggregate purchase price \| $								$ 109.4
Remaining payable on asset acquisition \| $								$ 30.8
AT&T Transaction \| Tower
Business Acquisition [Line Items]
Number of sites acquired \| tower								59
Aggregate purchase price \| $								$ 40.9

ACQUISITIONS - Schedule of Allo

ACQUISITIONS - Schedule of Allocation of Purchase Price for Asset Acquisitions (Details) - Acquisitions 2022 $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($)
Other
Current assets	$ 11
Property and equipment	57.5
Other non-current assets	3.4
Current liabilities	(0.8)
Other non-current liabilities	(4.9)
Net assets acquired	109.4
Fair value of net assets acquired	109.4
Purchase price	109.4
Tenant-related intangible assets
Other
Intangible assets	35.3
Network location intangible assets
Other
Intangible assets	$ 7.9

ACCRUED EXPENSES (Details)

ACCRUED EXPENSES (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Accrued Liabilities, Current [Abstract]
Accrued construction costs	$ 183.8	$ 230.8
Accrued income tax payable	21	29.8
Accrued pass-through costs	77.4	85.1
Amounts payable for acquisitions	27.7	55.2
Amounts payable to tenants	103.3	95.2
Accrued property and real estate taxes	295.5	270.1
Accrued rent	75.1	77.3
Payroll and related withholdings	147.4	140.4
Other accrued expenses	349.4	360.3
Accrued expenses	$ 1,280.6	$ 1,344.2

LONG-TERM OBLIGATIONS - Schedul

LONG-TERM OBLIGATIONS - Schedule of Long-Term Debt Obligations (Details) € in Millions, $ in Millions	Dec. 31, 2023 USD ($)	Dec. 31, 2023 EUR (€)	Sep. 15, 2023	Jun. 27, 2023 USD ($)	May 25, 2023	May 16, 2023	Mar. 03, 2023	Dec. 31, 2022 USD ($)	Dec. 08, 2021 USD ($)	Sep. 27, 2021	Nov. 20, 2020	Sep. 28, 2020	Jun. 03, 2020	May 31, 2015 USD ($)	Jan. 10, 2014	Aug. 19, 2013
Debt Instrument [Line Items]
Finance lease obligations	$ 20.6							$ 27.8
Total	38,921.5							38,670.2
Less current portion of long-term obligations	(3,187.5)							(4,514.2)
Long-term obligations	35,734							34,156
American Tower Corporation
Debt Instrument [Line Items]
Long-term debt	36,472							36,307
American Tower Subsidiary
Debt Instrument [Line Items]
Long-term debt	$ 2,428.9							2,335.4
2021 Multicurrency Credit Facility \| Revolving Credit Facility \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	6.088%	6.088%
Long-term debt	$ 723.4							3,788.7
2021 Term Loan \| Unsecured Debt \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	6.581%	6.581%
Long-term debt	$ 997							996.3	$ 1,000
2021 Credit Facility \| Revolving Credit Facility \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	6.573%	6.573%
Long-term debt	$ 1,603.4							1,080
2021 EUR Three Year Delayed Draw Term Loan \| Unsecured Debt \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	4.985%	4.985%
Long-term debt	$ 910.7	€ 825						882.9
2021 USD Two Year Delayed Draw Term Loan \| Unsecured Debt \| American Tower Corporation
Debt Instrument [Line Items]
Long-term debt	$ 0			$ 1,500				1,499.3
3.50% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.50%	3.50%
Long-term debt	$ 0							999.8
3.000% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3%	3%
Long-term debt	$ 0							694.5
0.600% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	0.60%	0.60%
Long-term debt	$ 500							498.9
5.00% senior notes \| Senior Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)																5%
5.00% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	5%	5%													5%
Long-term debt	$ 1,000.1							1,000.5
3.375% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.375%	3.375%
Long-term debt	$ 649.7							648.3
2.950% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	2.95%	2.95%
Long-term debt	$ 648.2							646.4
2.400% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	2.40%	2.40%
Long-term debt	$ 748.5							747.3
1.375% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	1.375%	1.375%
Long-term debt	$ 550							532.1
4.000% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	4%	4%
Long-term debt	$ 748.1							746.8
1.300% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	1.30%	1.30%
Long-term debt	$ 498.3							497.3
4.400% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	4.40%	4.40%
Long-term debt	$ 498.7							498.1
1.600% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	1.60%	1.60%
Long-term debt	$ 697.4							696.3
1.950% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	1.95%	1.95%
Long-term debt	$ 549.6							532.1
1.450% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	1.45%	1.45%
Long-term debt	$ 595.9							594.5
3.375% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.375%	3.375%
Long-term debt	$ 994.7							992.9
3.125% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.125%	3.125%
Long-term debt	$ 398.9							398.6
2.750% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	2.75%	2.75%
Long-term debt	$ 747							746.1
0.450% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	0.45%	0.45%
Long-term debt	$ 824.3							798.2
0.400% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	0.40%	0.40%
Long-term debt	$ 548.2							530.4
3.650% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.65%	3.65%
Long-term debt	$ 644.8							643.3
4.125% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	4.125%	4.125%				4.125%
Long-term debt	$ 658.6							0
3.55% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.55%	3.55%
Long-term debt	$ 747.1							746.3
3.600% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.60%	3.60%
Long-term debt	$ 696							695.1
0.500% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	0.50%	0.50%
Long-term debt	$ 822.8							796.6
1.500% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	1.50%	1.50%
Long-term debt	$ 647.1							646.5
5.500% Notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	5.50%	5.50%					5.50%
Long-term debt	$ 693.6							0
5.250% Notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	5.25%	5.25%			5.25%
Long-term debt	$ 643.9							0
5.800% Notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	5.80%	5.80%	5.80%
Long-term debt	$ 743.4							0
3.950% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.95%	3.95%
Long-term debt	$ 593.7							592.6
0.875% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	0.875%	0.875%
Long-term debt	$ 823.7							797.8
3.800% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.80%	3.80%
Long-term debt	$ 1,638.6							1,636.8
2.900% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	2.90%	2.90%
Long-term debt	$ 744.2							743.4
2.100% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	2.10%	2.10%
Long-term debt	$ 743.1							742.2
0.950% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	0.95%	0.95%
Long-term debt	$ 546							528.5
1.875% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	1.875%	1.875%
Long-term debt	$ 793.3							792.5
2.700% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	2.70%	2.70%
Long-term debt	$ 695							694.4
4.625% Notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	4.625%	4.625%				4.625%
Long-term debt	$ 545.2							0
2.300% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	2.30%	2.30%
Long-term debt	$ 692.7							691.9
1.000% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	1%	1%
Long-term debt	$ 711.5							689.1
4.050% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	4.05%	4.05%
Long-term debt	$ 642.9							642.2
5.650% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	5.65%	5.65%
Long-term debt	$ 790.6							0
1.250% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	1.25%	1.25%
Long-term debt	$ 545.8							528.5
5.550% Notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	5.55%	5.55%			5.55%
Long-term debt	$ 840.6							0
5.900% Notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	5.90%	5.90%	5.90%
Long-term debt	$ 741.5							0
3.700% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.70%	3.70%
Long-term debt	$ 592.4							592.2
3.100% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.10%	3.10%										3.10%	3.10%
Long-term debt	$ 1,038.6							1,038.3
2.950% senior notes \| Senior Notes \| American Tower Corporation
Debt Instrument [Line Items]
Debt interest rate (as a percent)	2.95%	2.95%								2.95%	2.95%
Long-term debt	$ 1,023.2							1,022.5
Series 2013-2A Securities \| Secured Debt \| American Tower Subsidiary
Debt Instrument [Line Items]
Long-term debt	$ 0							1,299.7
Series 2018-1A Securities \| Secured Debt \| American Tower Subsidiary
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.652%	3.652%
Long-term debt	$ 496.8							496.1
Series 2023-1A Securities \| Secured Debt \| American Tower Subsidiary
Debt Instrument [Line Items]
Debt interest rate (as a percent)	5.49%	5.49%
Long-term debt	$ 1,284.4							0
Series 2015-2 Notes \| Secured Debt
Debt Instrument [Line Items]
Long-term debt														$ 525
Series 2015-2 Notes \| Secured Debt \| American Tower Subsidiary
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.482%	3.482%
Long-term debt	$ 524.1							523.4
Other subsidiary debt \| Unsecured Debt \| American Tower Subsidiary
Debt Instrument [Line Items]
Long-term debt	$ 123.6							$ 16.2

LONG-TERM OBLIGATIONS - Current

LONG-TERM OBLIGATIONS - Current Portion of Long-Term Obligations and Bank Facilities (Details) € in Millions, $ in Millions		12 Months Ended
	Jun. 27, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 EUR (€)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2023 EUR (€)	Jun. 29, 2023 USD ($)	Dec. 08, 2021 USD ($)	Jan. 10, 2014	Aug. 19, 2013
Debt Instrument [Line Items]
Current portion of long-term obligations		$ 3,187.5		$ 4,514.2
Borrowings under credit facilities		$ 6,120		4,190	$ 12,856.9
5.00% senior notes \| Senior Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)										5%
2021 EUR Three Year Delayed Draw Term Loan \| Unsecured Debt
Debt Instrument [Line Items]
Debt instrument, term		3 years	3 years
2021 Multicurrency Credit Facility \| Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity							$ 6,000
2021 Credit Facility \| Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity							$ 4,000
2021 USD Two Year Delayed Draw Term Loan \| Unsecured Debt
Debt Instrument [Line Items]
Debt instrument, term		2 years	2 years
American Tower Corporation
Debt Instrument [Line Items]
Long-term debt		$ 36,472		36,307
American Tower Corporation \| 0.600% senior notes \| Senior Notes
Debt Instrument [Line Items]
Current portion of long-term obligations		$ 500
Debt interest rate (as a percent)		0.60%				0.60%
Long-term debt		$ 500		498.9
American Tower Corporation \| 5.00% senior notes \| Senior Notes
Debt Instrument [Line Items]
Current portion of long-term obligations		$ 1,000
Debt interest rate (as a percent)		5%				5%			5%
Long-term debt		$ 1,000.1		1,000.5
American Tower Corporation \| 3.375% senior notes \| Senior Notes
Debt Instrument [Line Items]
Current portion of long-term obligations		$ 650
Debt interest rate (as a percent)		3.375%				3.375%
Long-term debt		$ 649.7		648.3
American Tower Corporation \| 2021 EUR Three Year Delayed Draw Term Loan \| Unsecured Debt
Debt Instrument [Line Items]
Current portion of long-term obligations \| €						€ 825
Debt interest rate (as a percent)		4.985%				4.985%
Debt instrument, term		3 years	3 years
Long-term debt		$ 910.7		882.9		€ 825
American Tower Corporation \| 2021 Multicurrency Credit Facility \| Revolving Credit Facility
Debt Instrument [Line Items]
Debt interest rate (as a percent)		6.088%				6.088%
Long-term debt		$ 723.4		3,788.7
Borrowings under credit facilities		3,000
Repayments of lines of credit		6,100
American Tower Corporation \| 2021 Credit Facility \| Revolving Credit Facility
Debt Instrument [Line Items]
Borrowings under credit facilities		3,100
Repayments of lines of credit		$ 2,600
American Tower Corporation \| 2021 Term Loan \| Unsecured Debt
Debt Instrument [Line Items]
Debt interest rate (as a percent)		6.581%				6.581%
Long-term debt		$ 997		996.3				$ 1,000
American Tower Corporation \| 2021 Multicurrency Credit Facility In Euros \| Revolving Credit Facility
Debt Instrument [Line Items]
Repayments of lines of credit		919.1	€ 842.6
American Tower Corporation \| 2021 USD Two Year Delayed Draw Term Loan \| Unsecured Debt
Debt Instrument [Line Items]
Debt instrument, term	2 years
Long-term debt	$ 1,500	0		$ 1,499.3
American Tower Corporation \| 3.50% Senior Notes Due 2022 \| Senior Notes
Debt Instrument [Line Items]
Long-term debt		$ 0

LONG-TERM OBLIGATIONS - Sched_2

LONG-TERM OBLIGATIONS - Schedule of Credit Facilities and Term Loans (Details) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($) renewalPeriod	Dec. 31, 2023 EUR (€)	Dec. 31, 2022 USD ($)	Dec. 08, 2021 USD ($)
2021 EUR Three Year Delayed Draw Term Loan \| Unsecured Debt
Line of Credit Facility [Line Items]
Debt instrument, term	3 years
American Tower Corporation
Line of Credit Facility [Line Items]
Long-term debt	$ 36,472		$ 36,307
American Tower Corporation \| Revolving Credit Facility
Line of Credit Facility [Line Items]
Number of optional renewal periods \| renewalPeriod	2
American Tower Corporation \| 2021 Multicurrency Credit Facility \| Revolving Credit Facility
Line of Credit Facility [Line Items]
Long-term debt	$ 723.4		3,788.7
Debt outstanding	723.4
Undrawn letters of credit	$ 3.5
Current commitment fee, percentage	0.11%
American Tower Corporation \| 2021 Multicurrency Credit Facility \| Revolving Credit Facility \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Line of Credit Facility [Line Items]
Current margin over LIBOR or EURIBOR (as a percent)	1.125%
American Tower Corporation \| 2021 Credit Facility \| Revolving Credit Facility
Line of Credit Facility [Line Items]
Long-term debt	$ 1,603.4		1,080
Debt outstanding	1,603.4
Undrawn letters of credit	$ 30.4
Current commitment fee, percentage	0.11%
American Tower Corporation \| 2021 Credit Facility \| Revolving Credit Facility \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Line of Credit Facility [Line Items]
Current margin over LIBOR or EURIBOR (as a percent)	1.125%
American Tower Corporation \| 2021 Term Loan \| Unsecured Debt
Line of Credit Facility [Line Items]
Long-term debt	$ 997		996.3	$ 1,000
Debt outstanding	$ 1,000
American Tower Corporation \| 2021 Term Loan \| Unsecured Debt \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Line of Credit Facility [Line Items]
Current margin over LIBOR or EURIBOR (as a percent)	1.125%
American Tower Corporation \| 2021 EUR Three Year Delayed Draw Term Loan \| Unsecured Debt
Line of Credit Facility [Line Items]
Long-term debt	$ 910.7	€ 825	$ 882.9
Debt instrument, term	3 years
Debt outstanding	$ 910.7
American Tower Corporation \| 2021 EUR Three Year Delayed Draw Term Loan \| Unsecured Debt \| Euro Interbank Offered Rate (EURIBOR)
Line of Credit Facility [Line Items]
Current margin over LIBOR or EURIBOR (as a percent)	1.125%

LONG-TERM OBLIGATIONS - Senior

LONG-TERM OBLIGATIONS - Senior Notes (Details) € in Millions, $ in Millions						12 Months Ended
	Sep. 15, 2023 USD ($)	May 25, 2023 USD ($)	May 16, 2023 USD ($)	May 16, 2023 EUR (€)	Mar. 03, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Jun. 15, 2023 USD ($)	May 16, 2023 EUR (€)	Jan. 31, 2023 USD ($)
Debt Instrument [Line Items]
Proceeds from issuance of senior notes						$ 5,678.3	$ 1,293.6	$ 6,761.6
Redemption price percentage						101%
Maximum adjusted EBITDA						3.5
Senior Notes
Debt Instrument [Line Items]
Redemption price percentage						100%
American Tower Corporation
Debt Instrument [Line Items]
Long-term debt						$ 36,472	36,307
American Tower Corporation \| 3.50% Senior Notes Due 2022 \| Senior Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)											3.50%
Debt instrument, face amount											$ 1,000
American Tower Corporation \| 3.50% Senior Notes Due 2022 \| Senior Notes
Debt Instrument [Line Items]
Long-term debt						$ 0
American Tower Corporation \| 3.000% Senior Notes Due 2022 \| Senior Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)						3%			3%
Debt instrument, face amount									$ 700
American Tower Corporation \| 3.000% Senior Notes Due 2022 \| Senior Notes
Debt Instrument [Line Items]
Debt instrument, face amount						$ 0
American Tower Corporation \| 5.500% Notes \| Senior Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)					5.50%	5.50%
Debt instrument, face amount					$ 700	$ 700
Long-term debt						$ 693.6	0
American Tower Corporation \| 5.650% Senior Notes, Due 2033 \| Senior Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)					5.65%
Debt instrument, face amount					$ 800
American Tower Corporation \| 5.500% Senior Notes Due 2028 And 5.650% Senior Notes Due 2033 \| Senior Notes
Debt Instrument [Line Items]
Proceeds from issuance of senior notes					$ 1,480.9
American Tower Corporation \| 4.125% Senior Notes Due 2027 \| Senior Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)			4.125%			4.125%				4.125%
Debt instrument, face amount			$ 652.1							€ 600
Long-term debt						$ 658.6	0
American Tower Corporation \| 4.625% Notes \| Senior Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)			4.625%			4.625%				4.625%
Debt instrument, face amount			$ 543.4			$ 551.9				€ 500
Long-term debt						$ 545.2	0
American Tower Corporation \| A4125% Senior Notes Due 2027 and 4625% Senior Notes Due 2031 \| Senior Notes
Debt Instrument [Line Items]
Proceeds from issuance of senior notes			$ 1,184.1	€ 1,089.5
American Tower Corporation \| 5.250% Notes \| Senior Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)		5.25%				5.25%
Debt instrument, face amount		$ 650				$ 650
Long-term debt						$ 643.9	0
American Tower Corporation \| 5.550% Notes \| Senior Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)		5.55%				5.55%
Debt instrument, face amount		$ 850				$ 850
Long-term debt						$ 840.6	0
American Tower Corporation \| A5250 Senior Notes Due 2028 and 5550 Senior Notes Due 2033 \| Senior Notes
Debt Instrument [Line Items]
Proceeds from issuance of senior notes		$ 1,481.9
American Tower Corporation \| 5.800% Notes \| Senior Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	5.80%					5.80%
Debt instrument, face amount	$ 750					$ 750
Long-term debt						$ 743.4	0
American Tower Corporation \| 5.900% Notes \| Senior Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	5.90%					5.90%
Debt instrument, face amount	$ 750					$ 750
Long-term debt						$ 741.5	$ 0
American Tower Corporation \| 5.800% Senior Notes Due 2028 And 5.900% Senior Notes Due 2033 \| Senior Notes
Debt Instrument [Line Items]
Proceeds from issuance of senior notes	$ 1,482.8

LONG-TERM OBLIGATIONS - Key Ter

LONG-TERM OBLIGATIONS - Key Terms Related to Outstanding Senior Notes (Details) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($)	Sep. 15, 2023 USD ($)	May 25, 2023 USD ($)	May 16, 2023 USD ($)	May 16, 2023 EUR (€)	Mar. 03, 2023 USD ($)	Dec. 31, 2022 USD ($)	Sep. 27, 2021	Nov. 20, 2020	Sep. 28, 2020	Jun. 03, 2020	Jan. 10, 2014	Aug. 19, 2013
Debt Instrument [Line Items]
Adjustments to principal amount	$ (260.3)
Redemption price percentage	101%
Senior Notes
Debt Instrument [Line Items]
Redemption price percentage	100%
Senior Notes \| 5.00% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)													5%
Senior Notes \| American Tower Corporation \| 0.600% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	0.60%
Aggregate Principal Amount	$ 500
Adjustments to principal amount	$ 0						$ (1.1)
Senior Notes \| American Tower Corporation \| 5.00% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	5%											5%
Aggregate Principal Amount	$ 1,000
Adjustments to principal amount	$ 0.1						0.5
Senior Notes \| American Tower Corporation \| 3.375% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.375%
Aggregate Principal Amount	$ 650
Adjustments to principal amount	$ (0.3)						(1.7)
Senior Notes \| American Tower Corporation \| 2.950% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	2.95%
Aggregate Principal Amount	$ 650
Adjustments to principal amount	$ (1.8)						(3.6)
Senior Notes \| American Tower Corporation \| 2.400% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	2.40%
Aggregate Principal Amount	$ 750
Adjustments to principal amount	$ (1.5)						(2.7)
Senior Notes \| American Tower Corporation \| 1.375% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	1.375%
Aggregate Principal Amount	$ 551.9
Adjustments to principal amount	$ (1.9)						(3.2)
Senior Notes \| American Tower Corporation \| 4.000% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	4%
Aggregate Principal Amount	$ 750
Adjustments to principal amount	$ (1.9)						(3.2)
Senior Notes \| American Tower Corporation \| 1.300% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	1.30%
Aggregate Principal Amount	$ 500
Adjustments to principal amount	$ (1.7)						(2.7)
Senior Notes \| American Tower Corporation \| 4.400% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	4.40%
Aggregate Principal Amount	$ 500
Adjustments to principal amount	$ (1.3)						(1.9)
Senior Notes \| American Tower Corporation \| 1.600% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	1.60%
Aggregate Principal Amount	$ 700
Adjustments to principal amount	$ (2.6)						(3.7)
Senior Notes \| American Tower Corporation \| 1.950% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	1.95%
Aggregate Principal Amount	$ 551.9
Adjustments to principal amount	$ (2.3)						(3.2)
Senior Notes \| American Tower Corporation \| 1.450% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	1.45%
Aggregate Principal Amount	$ 600
Adjustments to principal amount	$ (4.1)						(5.5)
Senior Notes \| American Tower Corporation \| 3.375% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.375%
Aggregate Principal Amount	$ 1,000
Adjustments to principal amount	$ (5.3)						(7.1)
Senior Notes \| American Tower Corporation \| 3.125% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.125%
Aggregate Principal Amount	$ 400
Adjustments to principal amount	$ (1.1)						(1.4)
Senior Notes \| American Tower Corporation \| 2.750% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	2.75%
Aggregate Principal Amount	$ 750
Adjustments to principal amount	$ (3)						(3.9)
Senior Notes \| American Tower Corporation \| 0.450% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	0.45%
Aggregate Principal Amount	$ 827.9
Adjustments to principal amount	$ (3.6)						(4.7)
Senior Notes \| American Tower Corporation \| 0.400% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	0.40%
Aggregate Principal Amount	$ 551.9
Adjustments to principal amount	$ (3.7)						(4.9)
Senior Notes \| American Tower Corporation \| 3.650% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.65%
Aggregate Principal Amount	$ 650
Adjustments to principal amount	$ (5.2)						(6.7)
Senior Notes \| American Tower Corporation \| 4.125% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	4.125%
Aggregate Principal Amount	$ 662.3
Adjustments to principal amount	$ (3.7)						0
Senior Notes \| American Tower Corporation \| 3.55% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.55%
Aggregate Principal Amount	$ 750
Adjustments to principal amount	$ (2.9)						(3.7)
Senior Notes \| American Tower Corporation \| 3.600% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.60%
Aggregate Principal Amount	$ 700
Adjustments to principal amount	$ (4)						(4.9)
Senior Notes \| American Tower Corporation \| 0.500% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	0.50%
Aggregate Principal Amount	$ 827.9
Adjustments to principal amount	$ (5.1)						(6.3)
Senior Notes \| American Tower Corporation \| 1.500% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	1.50%
Aggregate Principal Amount	$ 650
Adjustments to principal amount	$ (2.9)						(3.5)
Senior Notes \| American Tower Corporation \| 5.500% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	5.50%					5.50%
Aggregate Principal Amount	$ 700					$ 700
Adjustments to principal amount	$ (6.4)						0
Senior Notes \| American Tower Corporation \| 5.250% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	5.25%		5.25%
Aggregate Principal Amount	$ 650		$ 650
Adjustments to principal amount	$ (6.1)						0
Senior Notes \| American Tower Corporation \| 5.800% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	5.80%	5.80%
Aggregate Principal Amount	$ 750	$ 750
Adjustments to principal amount	$ (6.6)						0
Senior Notes \| American Tower Corporation \| 3.950% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.95%
Aggregate Principal Amount	$ 600
Adjustments to principal amount	$ (6.3)						(7.4)
Senior Notes \| American Tower Corporation \| 0.875% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	0.875%
Aggregate Principal Amount	$ 827.9
Adjustments to principal amount	$ (4.2)						(5.1)
Senior Notes \| American Tower Corporation \| 3.800% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.80%
Aggregate Principal Amount	$ 1,650
Adjustments to principal amount	$ (11.4)						(13.2)
Senior Notes \| American Tower Corporation \| 2.900% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	2.90%
Aggregate Principal Amount	$ 750
Adjustments to principal amount	$ (5.8)						(6.6)
Senior Notes \| American Tower Corporation \| 2.100% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	2.10%
Aggregate Principal Amount	$ 750
Adjustments to principal amount	$ (6.9)						(7.8)
Senior Notes \| American Tower Corporation \| 0.950% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	0.95%
Aggregate Principal Amount	$ 551.9
Adjustments to principal amount	$ (5.9)						(6.8)
Senior Notes \| American Tower Corporation \| 1.875% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	1.875%
Aggregate Principal Amount	$ 800
Adjustments to principal amount	$ (6.7)						(7.5)
Senior Notes \| American Tower Corporation \| 2.700% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	2.70%
Aggregate Principal Amount	$ 700
Adjustments to principal amount	$ (5)						(5.6)
Senior Notes \| American Tower Corporation \| 4.625% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	4.625%			4.625%	4.625%
Aggregate Principal Amount	$ 551.9			$ 543.4	€ 500
Adjustments to principal amount	$ (6.7)						0
Senior Notes \| American Tower Corporation \| 2.300% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	2.30%
Aggregate Principal Amount	$ 700
Adjustments to principal amount	$ (7.3)						(8.1)
Senior Notes \| American Tower Corporation \| 1.000% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	1%
Aggregate Principal Amount	$ 717.5
Adjustments to principal amount	$ (6)						(6.8)
Senior Notes \| American Tower Corporation \| 4.050% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	4.05%
Aggregate Principal Amount	$ 650
Adjustments to principal amount	$ (7.1)						(7.8)
Senior Notes \| American Tower Corporation \| 5.650% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	5.65%
Aggregate Principal Amount	$ 800
Adjustments to principal amount	$ (9.4)						0
Senior Notes \| American Tower Corporation \| 1.250% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	1.25%
Aggregate Principal Amount	$ 551.9
Adjustments to principal amount	$ (6.1)						(6.8)
Senior Notes \| American Tower Corporation \| 5.550% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	5.55%		5.55%
Aggregate Principal Amount	$ 850		$ 850
Adjustments to principal amount	$ (9.4)						0
Senior Notes \| American Tower Corporation \| 5.900% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	5.90%	5.90%
Aggregate Principal Amount	$ 750	$ 750
Adjustments to principal amount	$ (8.5)						0
Senior Notes \| American Tower Corporation \| 3.700% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.70%
Aggregate Principal Amount	$ 600
Adjustments to principal amount	$ (7.6)						(7.8)
Senior Notes \| American Tower Corporation \| 3.100% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	3.10%									3.10%	3.10%
Aggregate Principal Amount	$ 1,050
Adjustments to principal amount	$ (11.4)						(11.7)
Senior Notes \| American Tower Corporation \| 2.950% Notes
Debt Instrument [Line Items]
Debt interest rate (as a percent)	2.95%							2.95%	2.95%
Aggregate Principal Amount	$ 1,050
Adjustments to principal amount	$ (26.8)						$ (27.5)

LONG-TERM OBLIGATIONS - Subsidi

LONG-TERM OBLIGATIONS - Subsidiary Debt Narrative (Details) ₨ in Millions, $ in Millions

1 Months Ended

12 Months Ended

Feb. 17, 2023 USD ($)

Feb. 17, 2023 INR (₨)

Feb. 16, 2023 USD ($)

Mar. 29, 2018 USD ($) numberOfQuarter

May 29, 2015 communicationSite

Mar. 31, 2023 USD ($)

Dec. 31, 2023 USD ($)

Dec. 31, 2022 USD ($)

Dec. 31, 2021 USD ($)

Dec. 31, 2023 INR (₨)

Mar. 13, 2023 USD ($) site

Feb. 16, 2023 INR (₨)

Dec. 31, 2022 INR (₨)

May 31, 2015 USD ($)

Debt Instrument [Line Items]

Number of trust sites assets | site

5,034

Debt repayment period

12 months

Proceeds from term loans

$ 0

$ 7,347

American Tower Subsidiary

Debt Instrument [Line Items]

Long-term debt

2,428.9

2,335.4

Series 2015-1 Class | Secured Debt

Debt Instrument [Line Items]

Long-term debt

$ 350

Series 2015-2 Notes | Secured Debt

Debt Instrument [Line Items]

Long-term debt

$ 525

Series 2015-2 Notes | Secured Debt | American Tower Subsidiary

Debt Instrument [Line Items]

Long-term debt

$ 524.1

523.4

Debt interest rate (as a percent)

3.482%

Commercial Mortgage Pass Through Certificates Series 2015 | Secured Debt

Debt Instrument [Line Items]

Weighted average life

8 years 1 month 6 days

Weighted average interest rate

3.029%

Number of broadcast and wireless communications towers | communicationSite

3,343

Restricted cash and cash equivalents

$ 6.9

Series 2013-2A Securities | Secured Debt | American Tower Subsidiary

Debt Instrument [Line Items]

Long-term debt

$ 0

1,299.7

Repayments of long-term debt

$ 1,300

Series 2023 Securities | Secured Debt | American Tower Trust I

Debt Instrument [Line Items]

Debt instrument, term

5 years

Series 2023-1A Securities | Secured Debt | American Tower Trust I

Debt Instrument [Line Items]

Debt instrument, face amount

$ 1,300

Debt interest rate (as a percent)

5.49%

Series 2023-1A Securities | Secured Debt | American Tower Subsidiary

Debt Instrument [Line Items]

Long-term debt

$ 1,284.4

Debt interest rate (as a percent)

5.49%

Series 2023-1R Securities | Secured Debt | Affiliated Entity

Debt Instrument [Line Items]

Debt instrument, face amount

$ 68.5

Debt interest rate (as a percent)

5.735%

Series 2013-1A Securities | Secured Debt

Debt Instrument [Line Items]

Period during which no prepayment consideration is due

18 months

Series 2018-1A Securities | Secured Debt

Debt Instrument [Line Items]

Period during which no prepayment consideration is due

36 months

Series 2018-1A Securities | Secured Debt | Series 2018-1A Securities

Debt Instrument [Line Items]

Principal amount

$ 500

Debt interest rate (as a percent)

3.652%

Series 2018-1A Securities | Secured Debt | Secured Tower Revenue Securities, Series 2018-1R

Debt Instrument [Line Items]

Debt interest rate (as a percent)

4.459%

Series 2018-1A Securities | Secured Debt | Secured Tower Revenue Securities, Series 2018

Debt Instrument [Line Items]

Debt instrument, term

10 years

Series 2018-1A Securities | Secured Debt | Affiliated Entity | Secured Tower Revenue Securities, Series 2018-1R

Debt Instrument [Line Items]

Principal amount

$ 26.4

Series 2013-1A and Series 2013-2A Securities | Secured Debt

Debt Instrument [Line Items]

Cash trap debt service credit ratio

1.30

Debt covenant, number of consecutive quarters required for release of funds | numberOfQuarter

Minimum debt service credit ratio

1.15

Debt covenant, threshold for majority of holders in event of default

50%

Restricted cash and cash equivalents

$ 69.4

India Term Loan | Unsecured Debt

Debt Instrument [Line Items]

Long-term debt

$ 120.2

$ 0

₨ 10,000

₨ 0

Debt instrument, face amount

$ 145.1

₨ 12,000

Debt instrument, term

1 year

Proceeds from term loans

$ 120.7

₨ 10,000

India Term Loan | Unsecured Debt | India Treasury Rate

Debt Instrument [Line Items]

Basis spread on variable rate (as a percent)

1.95%

LONG-TERM OBLIGATIONS - Sched_3

LONG-TERM OBLIGATIONS - Schedule of India Indebtedness (Details) ₨ in Millions, $ in Millions	Dec. 31, 2023 USD ($)	Dec. 31, 2023 INR (₨)
Working capital facilities \| Letter of Credit
Debt Instrument [Line Items]
Line of credit facility, remaining borrowing capacity	$ 2.7	₨ 200
India Credit Facility \| Working Capital Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	33.7	2,800
Line of Credit \| Working capital facilities
Debt Instrument [Line Items]
Long-term debt	0	0
Line of credit facility, remaining borrowing capacity	$ 128.7	₨ 10,700
Line of Credit \| Working capital facilities \| Minimum
Debt Instrument [Line Items]
Debt interest rate (as a percent)	8.33%	8.33%
Line of Credit \| Working capital facilities \| Maximum
Debt Instrument [Line Items]
Debt interest rate (as a percent)	9.30%	9.30%

LONG-TERM OBLIGATIONS - Sched_4

LONG-TERM OBLIGATIONS - Schedule of Other Subsidiary Debt (Details) ₨ in Millions, $ in Millions		12 Months Ended
	Feb. 16, 2023	Dec. 31, 2023 USD ($)	Dec. 31, 2023 INR (₨)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 INR (₨)
Unsecured Debt \| India Term Loan
Debt Instrument [Line Items]
Long-term debt		$ 120.2	₨ 10,000	$ 0	₨ 0
Interest rate (as a percent)		8.89%
Debt instrument, term	1 year
Revolving Credit Facility \| Nigeria Letters of Credit
Debt Instrument [Line Items]
Line of credit		$ 3.4		$ 16.2
Letter of Credit \| Nigeria
Debt Instrument [Line Items]
Debt instrument, term		270 days

LONG-TERM OBLIGATIONS - Finance

LONG-TERM OBLIGATIONS - Finance Lease Obligations Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Finance lease obligations	$ 20.6	$ 27.8

LONG-TERM OBLIGATIONS - Maturit

LONG-TERM OBLIGATIONS - Maturities of Long Term Debt (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
2024	$ 3,187.5
2025	3,729.9
2026	4,077.5
2027	5,593.6
2028	7,682.2
Thereafter	14,911.1
Total cash obligations	39,181.8
Unamortized discounts, premiums and debt issuance costs, net	(260.3)
Total	$ 38,921.5	$ 38,670.2

OTHER NON-CURRENT LIABILITIES_2

OTHER NON-CURRENT LIABILITIES (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Other Liabilities, Noncurrent [Abstract]
Unearned revenue	$ 475.3	$ 489.5
Other miscellaneous liabilities	745.3	697.3
Other non-current liabilities	$ 1,220.6	$ 1,186.8

ASSET RETIREMENT OBLIGATIONS -

ASSET RETIREMENT OBLIGATIONS - Schedule of Carrying Value Of Asset Retirement Obligations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Beginning balance as of January 1,	$ 2,047.4	$ 2,003
Additions	12.8	32.9
Accretion expense	118.8	114.8
Revisions in estimates	(3.1)	(91.2)
Settlements	(17.7)	(12.1)
Balance as of December 31,	2,158.2	2,047.4
Asset retirement obligation, foreign currency translation gain (loss)	$ 22.3	$ (24.6)

ASSET RETIREMENT OBLIGATIONS _2

ASSET RETIREMENT OBLIGATIONS - Narrative (Details) $ in Billions	Dec. 31, 2023 USD ($)
Asset Retirement Obligation [Abstract]
Estimated undiscounted future cash outlay for asset retirement obligations	$ 4

FAIR VALUE MEASUREMENTS - Asset

FAIR VALUE MEASUREMENTS - Assets And Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Liabilities:
Unrealized (losses) gains for equity securities	$ 4.3	$ (16.7)
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 1
Assets:
Investments in equity securities	28.2	29.2
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 1 \| Convertible Debt Securities
Assets:
VIL OCDs	0	0
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 1 \| Interest Rate Swap
Liabilities:
Interest rate swap agreements	0	0
Fair value of debt related to interest rate swap agreements	0	(4.9)
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 2
Assets:
Investments in equity securities	5.3	0
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 2 \| Convertible Debt Securities
Assets:
VIL OCDs	192.3	0
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 2 \| Interest Rate Swap
Liabilities:
Interest rate swap agreements	0	6.2
Fair value of debt related to interest rate swap agreements	0	0
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 3
Assets:
Investments in equity securities	0	0
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 3 \| Convertible Debt Securities
Assets:
VIL OCDs	0	0
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 3 \| Interest Rate Swap
Liabilities:
Interest rate swap agreements	0	0
Fair value of debt related to interest rate swap agreements	$ 0	$ 0

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details) ₨ in Billions	3 Months Ended	12 Months Ended
FAIR VALUE MEASUREMENTS - Narrative (Details) ₨ in Billions	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) interestRateSwap	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Jun. 15, 2023	Feb. 28, 2023 USD ($)	Feb. 28, 2023 INR (₨)
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets held and used, original carrying value		$ 35,200,000,000	$ 46,100,000,000
Long-lived asset held and used, written down		200,000,000	800,000,000
Long-lived asset held and used, net realizable value (less than in 2023)		100,000,000	200,000,000
Impairment of long-lived assets held for use		202,400,000	655,900,000
Impairments	$ 322,000,000	402,000,000	0	$ 0
Total debt and capital lease obligations		38,921,500,000	$ 38,670,200,000
Long-term debt, fair value		36,700,000,000
Impairment, Long-Lived Asset, Held-for-Use, Statement of Income or Comprehensive Income [Extensible Enumeration]			Other operating expenses
Weighted Average Cost of Capital \| Tenant Relationships
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Intangible assets, measurement input			0.11
India
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Impairments		322,000,000
Spain
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Impairments		80,000,000
Estimate of Fair Value Measurement
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Long-term debt, fair value			$ 35,100,000,000
Fair Value, Inputs, Level 1 \| Estimate of Fair Value Measurement
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Long-term debt, fair value		30,000,000,000	24,500,000,000
Fair Value, Inputs, Level 2 \| Estimate of Fair Value Measurement
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Long-term debt, fair value		6,700,000,000	$ 10,600,000,000
Convertible Debt Securities \| Vodafone Idea Limited
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
VIL OCDs, face value						$ 193,200,000	₨ 16
VIL OCDs						$ 116,500,000
Debt securities, interest rate						11.20%	11.20%
Debt securities, unrealized gain (loss)		$ 76,700,000
Convertible Debt Securities \| Vodafone Idea Limited \| Maturing on August 27, 2023
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
VIL OCDs, face value						$ 96,600,000	₨ 8
Convertible Debt Securities \| Vodafone Idea Limited \| Maturing on August 27, 2024
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
VIL OCDs, face value						$ 96,600,000	₨ 8
3.000% senior notes \| Senior Notes \| American Tower Corporation
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Debt interest rate (as a percent)		3%
3.000% senior notes \| Interest Rate Swap
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Notional amount		$ 500,000,000
Derivative liability		$ 0
3.000% senior notes \| Interest Rate Swap \| Senior Notes
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Interest rate swaps entered into \| interestRateSwap		3
3.000% Senior Notes Due 2022 \| Senior Notes \| American Tower Corporation
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Debt interest rate (as a percent)		3%			3%

FAIR VALUE MEASUREMENTS - Fair

FAIR VALUE MEASUREMENTS - Fair Value of the Individual Tower and Acquired Network Location Intangible Assets Subject to Impairment (Details)	Dec. 31, 2023	Dec. 31, 2022
Minimum \| Terminal Growth Rates on Cash Flows
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Intangible assets, measurement input	20,000	30,000
Minimum \| Weighted Average Cost of Capital
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Intangible assets, measurement input	0.06	0.06
Maximum \| Terminal Growth Rates on Cash Flows
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Intangible assets, measurement input	70,000	70,000
Maximum \| Weighted Average Cost of Capital
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Intangible assets, measurement input	0.46	0.35
Weighted Average \| Terminal Growth Rates on Cash Flows
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Intangible assets, measurement input	0.03	0.03
Weighted Average \| Weighted Average Cost of Capital
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Intangible assets, measurement input	0.10	0.13

FAIR VALUE MEASUREMENTS - Perce

FAIR VALUE MEASUREMENTS - Percentages of the Asset Class that were Subject to Fair Value Measurement and Subsequently Impaired (Details)	Dec. 31, 2023	Dec. 31, 2022
Towers and related assets
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Percentage of assets subject to fair value measurement and subsequently impaired	1%	1%
Acquired network location intangible assets
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Percentage of assets subject to fair value measurement and subsequently impaired	1%	2%
Acquired tenant-related intangible assets
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Percentage of assets subject to fair value measurement and subsequently impaired	1%	5%

FAIR VALUE MEASUREMENTS - Fai_2

FAIR VALUE MEASUREMENTS - Fair Value of Goodwill (Details) - Spain - Valuation, Income Approach	Dec. 31, 2023
Terminal Growth Rates on Cash Flows
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill, measurement input	0.02
Weighted Average Cost of Capital
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill, measurement input	0.07

INCOME TAXES - Income Tax Provi

INCOME TAXES - Income Tax Provision From Continuing Operations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current:
Federal	$ (1)	$ (6.5)	$ (26)
State	(4.9)	(5.8)	(9.3)
Foreign	(330.3)	(248.4)	(267.7)
Deferred:
Federal	1.8	(2.8)	0
State	0.8	0.8	(2.5)
Foreign	179.4	238.7	43.7
Income tax provision	$ (154.2)	$ (24)	$ (261.8)

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
INCOME TAXES - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Contingency [Line Items]
Reversal of valuation allowances	$ 87.2	$ 76.5
Valuation allowance	433.5	335.7	$ 329.3	$ 228.5
Unrecognized tax benefits that would impact the ETR	130.7	103.6
Increase (decrease) in unrecognized tax benefit	50.5
Decrease in unrecognized tax benefits, from lapse of statue of limitations and effective settlements	15.5	23.1	54.2
Unrecognized tax benefits, income tax penalties and interest	26.2	20.6	69.5
Decrease in income tax penalties and interest expense	9.7	19.9	14.6
Unrecognized tax benefits, income tax penalties and interest accrued	62.8	$ 43.3
Minimum
Income Tax Contingency [Line Items]
Decrease in unrecognized tax benefits is reasonably possible	0
Maximum
Income Tax Contingency [Line Items]
Decrease in unrecognized tax benefits is reasonably possible	$ 13.9
Federal
Income Tax Contingency [Line Items]
Unrecognized tax benefits, reclassified to accrued income tax payable			$ 45.8

INCOME TAXES - Reconciliation B

INCOME TAXES - Reconciliation Between The U.S. Statutory Rate And The Effective Rate From Continuing Operations (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Statutory tax rate	21%	21%	21%
Adjustment to reflect REIT status	(21.00%)	(21.00%)	(21.00%)
Foreign taxes	9%	(1.00%)	3%
Foreign withholding taxes	4%	4%	2%
Uncertain tax positions	4%	2%	4%
Changes in tax laws	(2.00%)	0%	0%
Changes in valuation allowance	(5.00%)	(4.00%)	0%
Effective tax rate	10%	1%	9%

INCOME TAXES - Domestic and For

INCOME TAXES - Domestic and Foreign Components Of Income From Continuing Operations Before Income Taxes (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
United States	$ 1,371.4	$ 1,973.2	$ 2,517.4
Foreign	149.9	(252.5)	312
INCOME FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	$ 1,521.3	$ 1,720.7	$ 2,829.4

INCOME TAXES - Components of th

INCOME TAXES - Components of the Net Deferred Tax Asset and Related Valuation Allowance (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets:
Operating lease liability	$ 1,147.3	$ 1,117.4
Net operating loss carryforwards	276.4	265.5
Accrued asset retirement obligations	245.9	238.5
Stock-based compensation	8.5	8.1
Unearned revenue	35.8	32.7
Unrealized loss on foreign currency	20.8	24.4
Other accruals and allowances	89.1	84.1
Nondeductible interest	67.1	93.4
Tax credits	158.8	106.8
Capital loss carryforwards	175	5.8
Items not currently deductible and other	84.5	44.3
Liabilities:
Depreciation and amortization	(1,718.1)	(1,792.6)
Right-of-use asset	(1,147.2)	(1,118.5)
Deferred rent	(133.9)	(113)
Other	(58.8)	(24)
Subtotal	(748.8)	(1,027.1)
Valuation allowance	(433.5)	(335.7)	$ (329.3)	$ (228.5)
Net deferred tax liabilities	$ (1,182.3)	$ (1,362.8)

INCOME TAXES - Valuation Allowa

INCOME TAXES - Valuation Allowance Activity (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance as of January 1,	$ 335.7	$ 329.3	$ 228.5
Additions	249.1	93.9	146.3
Usage, expiration and reversals	(87.2)	(76.5)	(26.2)
Foreign currency translation	(64.1)	(11)	(19.3)
Balance as of December 31,	$ 433.5	$ 335.7	$ 329.3

INCOME TAXES - Net Operating Lo

INCOME TAXES - Net Operating Loss Carryforwards Expire (Details) $ in Millions	Dec. 31, 2023 USD ($)
Federal
Operating Loss Carryforwards [Line Items]
2024 to 2028	$ 0
2029 to 2033	0.7
2034 to 2038	66.9
2039 to 2043	0
Indefinite carryforward	283
Total	350.6
State
Operating Loss Carryforwards [Line Items]
2024 to 2028	217.1
2029 to 2033	47.1
2034 to 2038	150.9
2039 to 2043	97.2
Indefinite carryforward	60.4
Total	572.7
Foreign
Operating Loss Carryforwards [Line Items]
2024 to 2028	3.7
2029 to 2033	4
2034 to 2038	1.1
2039 to 2043	9.3
Indefinite carryforward	928.7
Total	$ 946.8

INCOME TAXES - Reconciliation o

INCOME TAXES - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at January 1	$ 115.5	$ 108.8	$ 136.2
Additions based on tax positions related to the current year	42.5	13.3	7.5
Additions for tax positions of prior years	0.4	18.2
Reductions for tax positions of prior years			(17.5)
Foreign currency	3.7
Foreign currency		(5.3)	(3.7)
Reduction as a result of the lapse of statute of limitations	(2.1)	(0.6)	(4.9)
Reduction as a result of effective settlements	(5.9)	(18.9)	(8.8)
Balance at December 31	$ 154.1	$ 115.5	108.8
Adjustments due to reclassification of unrecognized tax benefits to penalties and income tax-related interest expense			$ (16.6)

STOCK-BASED COMPENSATION - Narr

STOCK-BASED COMPENSATION - Narrative (Details) - USD ($)		1 Months Ended	12 Months Ended
STOCK-BASED COMPENSATION - Narrative (Details) - USD ($)	Mar. 09, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Discount from market price			15%
Options granted (in shares)			0	0	0
Intrinsic value of stock options			$ 9,300,000	$ 34,300,000	$ 176,700,000
Cash received from exercise of stock options			7,700,000
Stock-based compensation expense			195,700,000	$ 169,300,000	$ 119,500,000
2007 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Impact of change in vesting terms			$ 7,900,000
Number of shares issuable under stock incentive plan (in shares)			4,100,000
RSUs and Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years	3 years
RSUs and Stock Options \| 2007 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years
Stock Options And Time Based Restricted Stock Units \| 2007 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		3 years
PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			3 years
Total unrecognized compensation expense			$ 5,900,000
Expected recognition of stock award compensation expense weighted average period in years			2 years
Units granted (in shares)			166,440
Stock-based compensation expense			$ 34,000,000
PSUs \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of potential target shares			0%
PSUs \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of potential target shares			200%
PSUs \| 2007 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			3 years
PSUs \| 2023 PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units granted (in shares)			118,684
PSUs \| 2022 PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units granted (in shares)				98,542
PSUs \| 2021 PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			3 years
Units granted (in shares)			28,624		98,694
PSUs \| Retention PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			1 year
Total unrecognized compensation expense			$ 0
Units granted (in shares)			19,132
Stock-based compensation expense			$ 3,500,000
PSUs \| Retention PSUs \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of potential target shares			0%
PSUs \| Retention PSUs \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of potential target shares			100%
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense			$ 0
Employee Stock Option \| 2007 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period			10 years
RSUs and PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total fair value of restricted stock units vested during period			$ 137,200,000
Restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units granted (in shares)			960,583
Restricted stock awards \| 2007 Plan \| CoreSite Acquisition
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense			$ 172,400,000
Restricted stock awards \| 2007 Plan \| CoreSite Acquisition \| Weighted Average
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected recognition of stock award compensation expense weighted average period in years			2 years

STOCK-BASED COMPENSATION - Summ

STOCK-BASED COMPENSATION - Summary of Stock-based Compensation Expenses (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 195.7	$ 169.3	$ 119.5
Other operating expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 7.6

STOCK-BASED COMPENSATION - Su_2

STOCK-BASED COMPENSATION - Summary of the Company's Option Activity (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Options
Options outstanding at beginning of period (in shares)	855,154
Options granted (in shares)	0	0	0
Options exercised (in shares)	(88,199)
Options forfeited (in shares)	0
Options expired (in shares)	0
Options outstanding at end of period (in shares)	766,955	855,154
Options exercisable (in shares)	766,955
Options vested (in shares)	766,955
Weighted Average Exercise Price Per Share
Weighted average exercise price per share of options outstanding at beginning of period (in dollars per share)	$ 91.82
Weighted average exercise price per share of options granted (in dollars per share)	0
Weighted average exercise price per share of options exercised (in dollars per share)	87.40
Weighted average exercise price per share of options forfeited (in dollars per share)	0
Weighted average exercise price per share of options expired (in dollars per share)	0
Weighted average exercise price per share of options outstanding at end of period (in dollars per share)	92.33	$ 91.82
Weighted average exercise price per share of options exercisable (in dollars per share)	92.33
Weighted average exercise price per share of options vested (in dollars per share)	$ 92.33
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Weighted average remaining life, outstanding	1 year 4 months 2 days
Weighted average remaining life, exercisable	1 year 4 months 2 days
Weighted average remaining life, vested	1 year 4 months 2 days
Aggregate intrinsic value, outstanding	$ 94.8
Aggregate intrinsic value, exercisable	94.8
Aggregate intrinsic value, vested	$ 94.8

STOCK-BASED COMPENSATION - Sche

STOCK-BASED COMPENSATION - Schedule of Options Outstanding (Details)	12 Months Ended
	Dec. 31, 2023 $ / shares shares
$81.18 - $94.23
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price per share, minimum (in dollars per share)	$ 81.18
Exercise price per share, maximum (in dollars per share)	$ 94.23
Outstanding number of options (in shares) \| shares	148,033
Weighted average exercise price per share (in dollars per share)	$ 81.55
Weighted average remaining life	2 months 26 days
Options exercisable (in shares) \| shares	148,033
Weighted average exercise price per share (in dollars per share)	$ 81.55
$94.57 - $94.71
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price per share, minimum (in dollars per share)	94.57
Exercise price per share, maximum (in dollars per share)	$ 94.71
Outstanding number of options (in shares) \| shares	608,683
Weighted average exercise price per share (in dollars per share)	$ 94.64
Weighted average remaining life	1 year 7 months 2 days
Options exercisable (in shares) \| shares	608,683
Weighted average exercise price per share (in dollars per share)	$ 94.64
$99.67 - $113.60
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price per share, minimum (in dollars per share)	99.67
Exercise price per share, maximum (in dollars per share)	$ 113.60
Outstanding number of options (in shares) \| shares	10,239
Weighted average exercise price per share (in dollars per share)	$ 110.75
Weighted average remaining life	2 years 5 months 12 days
Options exercisable (in shares) \| shares	10,239
Weighted average exercise price per share (in dollars per share)	$ 110.75
$81.18 - $113.60
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price per share, minimum (in dollars per share)	81.18
Exercise price per share, maximum (in dollars per share)	$ 113.60
Outstanding number of options (in shares) \| shares	766,955
Weighted average exercise price per share (in dollars per share)	$ 92.33
Weighted average remaining life	1 year 4 months 2 days
Options exercisable (in shares) \| shares	766,955
Weighted average exercise price per share (in dollars per share)	$ 92.33

STOCK-BASED COMPENSATION - Su_3

STOCK-BASED COMPENSATION - Summary of RSUs and PSUs (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
RSUs
Number of Units
Units outstanding at beginning of period (in shares)	1,382,879
Units granted (in shares)	960,583
Units vested and released (in shares)	(630,025)
Units forfeited (in shares)	(74,726)
Units outstanding at end of period (in shares)	1,638,711	1,382,879
Units expected to vest (in shares)	1,638,711
Units vested and deferred (in shares)	30,259
Weighted Average Grant Date Fair Value
Weighted average grant date fair value of units outstanding at beginning of period (in dollars per share)	$ 230.80
Weighted average grant date fair value of units granted (in dollars per share)	191.33
Weighted average grant date fair value of units vested and released (in dollars per share)	224.41
Weighted average grant date fair value of units forfeited (in dollars per share)	211.65
Weighted average grant date fair value of units outstanding at end of period (in dollars per share)	210.94	$ 230.80
Weighted average grant date fair value of units expected to vest (in dollars per share)	210.94
Weighted average grant date fair value of units vested and deferred (in dollars per share)	$ 220.03
PSUs
Number of Units
Units outstanding at beginning of period (in shares)	276,468
Units granted (in shares)	166,440
Units vested and released (in shares)	(79,232)
Units forfeited (in shares)	(188)
Units outstanding at end of period (in shares)	363,488	276,468
Units expected to vest (in shares)	363,488
Units vested and deferred (in shares)	0
Weighted Average Grant Date Fair Value
Weighted average grant date fair value of units outstanding at beginning of period (in dollars per share)	$ 226.40
Weighted average grant date fair value of units granted (in dollars per share)	193.64
Weighted average grant date fair value of units vested and released (in dollars per share)	241.47
Weighted average grant date fair value of units forfeited (in dollars per share)	187.01
Weighted average grant date fair value of units outstanding at end of period (in dollars per share)	208.14	$ 226.40
Weighted average grant date fair value of units expected to vest (in dollars per share)	208.14
Weighted average grant date fair value of units vested and deferred (in dollars per share)	$ 0
PSUs \| 2020 PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance period		3 years
Number of Units
Units outstanding at beginning of period (in shares)	79,232
Units outstanding at end of period (in shares)		79,232
PSUs \| 2021 PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance period	3 years	3 years
Number of Units
Units outstanding at beginning of period (in shares)	98,694
Units granted (in shares)	28,624		98,694
Units outstanding at end of period (in shares)		98,694
PSUs \| 2022 PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance period		3 years
Number of Units
Units outstanding at beginning of period (in shares)	98,542
Units granted (in shares)		98,542
Units outstanding at end of period (in shares)		98,542
PSUs \| 2023 PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance period	3 years
Number of Units
Units granted (in shares)	118,684
PSUs \| Retention PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance period	1 year
Number of Units
Units granted (in shares)	19,132

EQUITY - Narrative (Details)

EQUITY - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
EQUITY - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2017	Mar. 31, 2011
Class of Stock [Line Items]
Proceeds from stock options and employee stock purchase plan	$ 22.1
Number of shares repurchased	0
Treasury stock, shares (in shares)	11,004,000	11,004,000
Treasury stock repurchased amount	$ 1,301.2	$ 1,301.2
Accrued dividend RSU	21.5	$ 17
Paid dividend RSU	$ 9
2011 Buyback
Class of Stock [Line Items]
Stock repurchase program, authorized amount				$ 1,500
Treasury stock, shares (in shares)	14,451,325
Treasury stock repurchased amount	$ 1,500
2017 Buyback
Class of Stock [Line Items]
Stock repurchase program, authorized amount			$ 2,000
Treasury stock activity (in shares)	0

EQUITY - Distributions Declared

EQUITY - Distributions Declared (Details) - USD ($) $ / shares in Units, $ in Millions									12 Months Ended
	Feb. 01, 2024	Dec. 13, 2023	Feb. 02, 2023	Dec. 07, 2022	Jan. 14, 2022	Dec. 15, 2021	Feb. 02, 2021	Dec. 03, 2020	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Dividends Payable [Line Items]
Distribution per share, common stock (in dollars per share)		$ 1.70		$ 1.56		$ 1.39		$ 1.21
Aggregate payment amount on common stock									$ 2,949.3	$ 2,630.4	$ 2,271
Dividends paid (in dollars per share)			$ 1.56		$ 1.39		$ 1.21
Subsequent Event
Dividends Payable [Line Items]
Dividends paid (in dollars per share)	$ 1.70
Common Stock
Dividends Payable [Line Items]
Distribution per share, common stock (in dollars per share)									$ 6.3100	$ 4.3000	$ 6.4200
Dividends declared, common stock, percent of total									100%	100%	100%
Common Stock \| Ordinary Income
Dividends Payable [Line Items]
Distribution per share, common stock (in dollars per share)									$ 6.3100	$ 4.3000	$ 6.1980
Dividends declared, common stock, percent of total									100%	100%	96.54%
Common Stock \| Capital gains distribution
Dividends Payable [Line Items]
Distribution per share, common stock (in dollars per share)									$ 0	$ 0	$ 0.2220
Dividends declared, common stock, percent of total									0%	0%	3.46%
Common Stock \| Dividends Declared and Paid
Dividends Payable [Line Items]
Distribution per share, common stock (in dollars per share)									$ 6.45	$ 5.86	$ 5.21
Aggregate payment amount on common stock									$ 3,006.7	$ 2,715.3	$ 2,359.4

NONCONTROLLING INTERESTS - Narr

NONCONTROLLING INTERESTS - Narrative (Details) € in Millions, ৳ in Millions, $ in Millions	1 Months Ended				12 Months Ended				48 Months Ended
	Oct. 31, 2022 USD ($)	Aug. 31, 2022 USD ($)	Aug. 31, 2021 USD ($)	Aug. 31, 2021 BDT (৳)	Dec. 31, 2023 EUR (€)	Dec. 31, 2023 USD ($)	Dec. 31, 2021 EUR (€)	Dec. 31, 2021 USD ($)	Aug. 31, 2026
United States \| Data Centers
Noncontrolling Interest [Line Items]
Stock conversion period					4 years	4 years
United States \| Data Centers \| Common Stock
Noncontrolling Interest [Line Items]
Controlling ownership interest percentage					72%	72%
United States \| Data Centers \| Common Stock \| Scenario, Forecast
Noncontrolling Interest [Line Items]
Controlling ownership interest percentage									64%
Kirtonkhola Tower Bangladesh Limited
Noncontrolling Interest [Line Items]
Percentage of interests acquired			51%	51%
Total considerations			$ 10.6	৳ 900
Stonepeak Partners LP \| Common Stock
Noncontrolling Interest [Line Items]
Dividends payable						$ 91.7
Stonepeak Partners LP \| Preferred Stock
Noncontrolling Interest [Line Items]
Dividends declared						46.1
Dividends payable						11.6
Stonepeak Partners LP \| United States \| Data Centers
Noncontrolling Interest [Line Items]
Payments to acquire noncontrolling interest	$ 570	$ 2,500
Stonepeak Partners LP \| United States \| Data Centers \| Common Stock
Noncontrolling Interest [Line Items]
Payments to acquire noncontrolling interest		1,750
Stonepeak Partners LP \| United States \| Data Centers \| Preferred Stock
Noncontrolling Interest [Line Items]
Payments to acquire noncontrolling interest		$ 750
AT Iberia Cv
Noncontrolling Interest [Line Items]
Dividends declared					€ 48	$ 53
ATC Europe
Noncontrolling Interest [Line Items]
Noncontrolling ownership interest percentage						52%
ATC Europe \| CDPQ
Noncontrolling Interest [Line Items]
Ownership interest acquired							30%	30%
Ownership percentage by noncontrolling owners						30%
ATC Europe \| Allianz
Noncontrolling Interest [Line Items]
Ownership interest acquired							18%	18%
Ownership percentage by noncontrolling owners						18%
ATC Europe \| CDPQ & Allianz
Noncontrolling Interest [Line Items]
Payments to acquire noncontrolling interest							€ 2,600	$ 3,100
Subsidiaries Operating In France \| ATC Europe
Noncontrolling Interest [Line Items]
Noncontrolling ownership interest percentage						100%
Germany
Noncontrolling Interest [Line Items]
Ownership percentage by noncontrolling owners						13%
Germany \| ATC Europe
Noncontrolling Interest [Line Items]
Noncontrolling ownership interest percentage						87%
Spain
Noncontrolling Interest [Line Items]
Ownership percentage by noncontrolling owners						17%
Spain \| ATC Europe
Noncontrolling Interest [Line Items]
Noncontrolling ownership interest percentage						83%
Kirtonkhola Tower Bangladesh Limited \| Confidence Group
Noncontrolling Interest [Line Items]
Ownership percentage by noncontrolling owners			49%	49%
Stonepeak Partners LP \| United States \| Data Centers
Noncontrolling Interest [Line Items]
Preferred stock, dividend rate (as a percent)					5%	5%
Preferred stock, conversion ratio						1
Stonepeak Partners LP \| United States \| Data Centers \| Common Stock
Noncontrolling Interest [Line Items]
Ownership percentage by noncontrolling owners						28%
Stonepeak Partners LP \| United States \| Data Centers \| Common Stock \| Scenario, Forecast
Noncontrolling Interest [Line Items]
Ownership percentage by noncontrolling owners									36%
Stonepeak Partners LP \| United States \| Data Centers \| Preferred Stock
Noncontrolling Interest [Line Items]
Ownership percentage by noncontrolling owners						100%

NONCONTROLLING INTERESTS - Sche

NONCONTROLLING INTERESTS - Schedule of Changes in Noncontrolling Interest (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Balance at beginning of period	$ 12,408.5	$ 9,069.6	$ 4,568.4
Contributions from noncontrolling interest holders	12.7	3,125.4	3,078.2
Net loss attributable to noncontrolling interests	1,367.1	1,696.7	2,560
Distributions to noncontrolling interest holders	146.8	23	218
Balance at end of period	10,865.4	12,408.5	9,069.6
PGGM \| Preferred Stock
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Distributions to noncontrolling interest holders		5.5
Stonepeak Partners LP \| Preferred Stock
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Distributions to noncontrolling interest holders		16.7
Noncontrolling Interests
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Balance at beginning of period	6,836.1	3,988.4	474.9
Contributions from noncontrolling interest holders	12.7	3,125.4	3,078.2
Net loss attributable to noncontrolling interests	(116.2)	(69.1)	(7.7)
Foreign currency translation adjustment attributable to noncontrolling interests, net of tax	81.4	(185.6)
Distributions to noncontrolling interest holders	146.8	23	3.1
Balance at end of period	6,667.2	6,836.1	$ 3,988.4
Noncontrolling Interests \| Stonepeak Partnership
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Contributions from noncontrolling interest holders	0	3,070
Noncontrolling Interests \| All Other Entities
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Contributions from noncontrolling interest holders	$ 12.7	$ 55.4

OTHER OPERATING EXPENSE - Sched

OTHER OPERATING EXPENSE - Schedule of Other Operating Expenses (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of intangible asset impairment [Line Items]
Impairment charges	$ 202.4	$ 655.9	$ 173.7
Net losses on sales or disposals of assets	125.4	28.4	22.7
Other operating expenses	49.9	83.3	202.3
Total Other operating expenses	377.7	$ 767.6	$ 398.7
Mexico Fiber and ATC Poland
Schedule of intangible asset impairment [Line Items]
Net losses on sales or disposals of assets	$ 78.9

OTHER OPERATING EXPENSE - Impai

OTHER OPERATING EXPENSE - Impairment Charges (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of intangible asset impairment [Line Items]
Other		$ 16.5	$ 15.2	$ 10.5
Total impairment charges included in Other operating expense		202.4	655.9	173.7
Goodwill impairment	$ 322	402	0	0
Total impairment charges		604.4	655.9	173.7
Tower and network location intangible assets
Schedule of intangible asset impairment [Line Items]
Impairment of intangible assets		95.7	149.6	121
Tenant relationships
Schedule of intangible asset impairment [Line Items]
Impairment of intangible assets		$ 90.2	$ 491.1	$ 42.2

OTHER OPERATING EXPENSE - India

OTHER OPERATING EXPENSE - India Impairments (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of intangible asset impairment [Line Items]
Impairments	$ 322	$ 402	$ 0	$ 0
Tower and network location intangible assets
Schedule of intangible asset impairment [Line Items]
Impairment of intangible assets		95.7	149.6	121
Acquired tenant-related intangibles
Schedule of intangible asset impairment [Line Items]
Impairment of intangible assets		90.2	$ 491.1	$ 42.2
India
Schedule of intangible asset impairment [Line Items]
Impairments		322
India \| Tower and network location intangible assets
Schedule of intangible asset impairment [Line Items]
Impairment of intangible assets		97
India \| Acquired tenant-related intangibles \| Vodafone Idea Limted
Schedule of intangible asset impairment [Line Items]
Impairment of intangible assets		$ 411.6

OTHER OPERATING EXPENSE - Sever

OTHER OPERATING EXPENSE - Severance and Related Costs by Operating Segments (Details) $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($)
Other Expenses Table [Line Items]
Severance costs	$ 21.8
Other
Other Expenses Table [Line Items]
Severance costs	7.8
U.S. & Canada \| Operating Segments
Other Expenses Table [Line Items]
Severance costs	2.4
Africa \| Operating Segments
Other Expenses Table [Line Items]
Severance costs	0.7
Europe \| Operating Segments
Other Expenses Table [Line Items]
Severance costs	2.8
Latin America \| Operating Segments
Other Expenses Table [Line Items]
Severance costs	4.7
Services \| Operating Segments
Other Expenses Table [Line Items]
Severance costs	$ 3.4

OTHER OPERATING EXPENSE - Unpai

OTHER OPERATING EXPENSE - Unpaid Obligations for Severance and Related Costs (Details) - Severance and Related Costs $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($)
Restructuring Reserve [Roll Forward]
Beginning balance as of January 1,	$ 0
Additions	21.8
Payments	(19.9)
Balance as of December 31,	$ 1.9

EARNINGS PER COMMON SHARE - Sch

EARNINGS PER COMMON SHARE - Schedule Of Earnings Per Basic And Diluted By Common Class (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Net income attributable to American Tower Corporation common stockholders	$ 1,483.3	$ 1,765.8	$ 2,567.7
Basic weighted average common shares outstanding (in shares)	466,063	461,519	451,498
Dilutive securities (in shares)	1,099	1,231	1,796
Diluted weighted average common shares outstanding (in shares)	467,162	462,750	453,294
Basic net income attributable to American Tower Corporation common stockholders per common share (in dollars per share)	$ 3.18	$ 3.83	$ 5.69
Diluted net income attributable to American Tower Corporation common stockholders per common share (in dollars per share)	$ 3.18	$ 3.82	$ 5.66

EARNINGS PER COMMON SHARE - S_2

EARNINGS PER COMMON SHARE - Schedule Of Shares Excluded From Computation Of Earnings Per Share (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Restricted stock awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from dilutive effect (in shares)	5	86	0

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) $ in Millions		12 Months Ended
COMMITMENTS AND CONTINGENCIES (Details) $ in Millions	Mar. 27, 2015 USD ($) renewalPeriod communicationsSite	Dec. 31, 2023 USD ($) tower renewalPeriod	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2000 tower
Loss Contingencies [Line Items]
Aggregate purchase price		$ 1,798.1	$ 1,873.6	$ 1,376.7
Verizon Transaction
Loss Contingencies [Line Items]
Leased assets, number of communication sites \| communicationsSite	11,200
Right to lease, weighted average term	28 years
Aggregate purchase option price for towers	$ 5,000
Customer lease, initial term	10 years
Successive terms to renew lease \| renewalPeriod	8
Lease renewal term	5 years
AT&T Transaction
Loss Contingencies [Line Items]
Leased assets, number of communication sites \| tower		600			1,800
Aggregate purchase option price for towers		$ 1,100
Successive terms to renew lease \| renewalPeriod		5
Lease renewal term		5 years
Operating lease, term of contract		27 years
Number of sites acquired \| tower		59
Aggregate purchase price		$ 40.9

SUPPLEMENTAL CASH FLOW INFORM_3

SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Supplemental cash flow information:
Cash paid for interest	$ 1,260	$ 1,088.6	$ 791.2
Cash paid for income taxes (net of refunds of $31.5, $33.9 and $46.7, respectively)	306.5	322.3	225.2
Non-cash investing and financing activities:
(Decrease) increase in accounts payable and accrued expenses for purchases of property and equipment and construction activities	(14.7)	27.2	57.9
Purchases of property and equipment under finance leases, perpetual easements and capital leases	31.5	33.6	58.8
Fair value of debt assumed through acquisitions	0	0	955.1
Settlement of third-party debt	0	(7.4)	(12.7)
Replacement awards	0	0	17.1
Tax refunds	$ 31.5	$ 33.9	$ 46.7

BUSINESS SEGMENTS - Narrative (

BUSINESS SEGMENTS - Narrative (Details) - CoreSite Acquisition	Dec. 31, 2021 dataCenter market	Nov. 14, 2021 dataCenter market
Business Acquisition [Line Items]
Number of sites acquired \| dataCenter	20	24
United States
Business Acquisition [Line Items]
Number of operating markets related to acquired sites \| market	8	8

BUSINESS SEGMENTS - Summarized

BUSINESS SEGMENTS - Summarized Segment Financial Information (Details) - USD ($) $ in Millions		3 Months Ended	12 Months Ended
	Mar. 29, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Segment revenues			$ 11,144.2	$ 10,711.1	$ 9,356.9
Segment selling, general, administrative and development expense			992.5	972.3	811.6
OPERATING INCOME			3,024.9	2,352.3	3,132
Stock-based compensation expense			195.7	169.3	119.5
Other selling, general, administrative and development expense			241.5	224.5	201.5
Depreciation, amortization and accretion			3,086.5	3,355.1	2,332.6
Other expense			2,283.3	1,399.2	701.3
INCOME FROM CONTINUING OPERATIONS BEFORE INCOME TAXES			1,521.3	1,720.7	2,829.4
Capital expenditures			1,829.8	1,902.5	1,407.8
Total impairment charges included in Other operating expense			202.4	655.9	173.7
Impairments		$ 322	402	0	0
Finance lease payments			6.2	6.7	5.4
Payments for perpetual land easements			38.7	36.7	35.2
Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Mexico Fiber
Segment Reporting Information [Line Items]
Gain (loss) on sale	$ (80)		(78.9)
U.S. & Canada
Segment Reporting Information [Line Items]
Segment revenues			5,359.2	5,247.4	5,167.5
Impairments			0
Asia-Pacific
Segment Reporting Information [Line Items]
Segment revenues			1,150.8	1,077	1,199.1
Impairments			322
Africa
Segment Reporting Information [Line Items]
Segment revenues			1,225.6	1,192.5	1,005.5
Impairments			0
Europe
Segment Reporting Information [Line Items]
Segment revenues			775.6	735.7	496.2
Impairments			80
Latin America
Segment Reporting Information [Line Items]
Segment revenues			1,798.3	1,691.9	1,465.4
Impairments			0
Data Centers
Segment Reporting Information [Line Items]
Segment revenues			834.7	766.6	23.2
Impairments			0
Services
Segment Reporting Information [Line Items]
Impairments			0
Operating Segments
Segment Reporting Information [Line Items]
Segment revenues			11,144.2	10,711.1	9,356.9
Segment operating expenses			3,260.6	3,263.8	2,682
Segment gross margin			7,883.6	7,447.3	6,674.9
Segment selling, general, administrative and development expense			555.3	578.5	490.6
OPERATING INCOME			7,328.3	6,868.8	6,184.3
Operating Segments \| Property
Segment Reporting Information [Line Items]
Segment revenues			11,001.2	10,470	9,109.6
Segment operating expenses			3,200.5	3,156.4	2,585.3
Segment gross margin			7,800.7	7,313.6	6,524.3
Segment selling, general, administrative and development expense			532.4	556.2	474.4
OPERATING INCOME			7,268.3	6,757.4	6,049.9
Capital expenditures			1,809.5	1,889.6	1,398.2
Operating Segments \| U.S. & Canada
Segment Reporting Information [Line Items]
Segment revenues			5,216.2	5,006.3	4,920.2
Segment operating expenses			849.9	845.4	853.5
Segment gross margin			4,366.3	4,160.9	4,066.7
Segment selling, general, administrative and development expense			165.1	183.2	176.9
OPERATING INCOME			4,201.2	3,977.7	3,889.8
Capital expenditures			410.6	481.7	440.1
Operating Segments \| Asia-Pacific
Segment Reporting Information [Line Items]
Segment revenues			1,150.8	1,077	1,199.1
Segment operating expenses			704.2	697.6	724.3
Segment gross margin			446.6	379.4	474.8
Segment selling, general, administrative and development expense			42.1	69.1	73.1
OPERATING INCOME			404.5	310.3	401.7
Capital expenditures			122	151.8	175.1
Operating Segments \| Africa
Segment Reporting Information [Line Items]
Segment revenues			1,225.6	1,192.5	1,005.5
Segment operating expenses			433.3	445.1	346.1
Segment gross margin			792.3	747.4	659.4
Segment selling, general, administrative and development expense			79.3	80	72.3
OPERATING INCOME			713	667.4	587.1
Capital expenditures			425.6	507.3	460.7
Operating Segments \| Europe
Segment Reporting Information [Line Items]
Segment revenues			775.6	735.7	496.2
Segment operating expenses			299.5	319.6	194
Segment gross margin			476.1	416.1	302.2
Segment selling, general, administrative and development expense			65.6	52.4	42.1
OPERATING INCOME			410.5	363.7	260.1
Capital expenditures			218	165.7	58.9
Operating Segments \| Latin America
Segment Reporting Information [Line Items]
Segment revenues			1,798.3	1,691.9	1,465.4
Segment operating expenses			566	526.7	458.3
Segment gross margin			1,232.3	1,165.2	1,007.1
Segment selling, general, administrative and development expense			107.9	107.6	104.1
OPERATING INCOME			1,124.4	1,057.6	903
Capital expenditures			205.2	229.4	260.9
Operating Segments \| Data Centers
Segment Reporting Information [Line Items]
Segment revenues			834.7	766.6	23.2
Segment operating expenses			347.6	322	9.1
Segment gross margin			487.1	444.6	14.1
Segment selling, general, administrative and development expense			72.4	63.9	5.9
OPERATING INCOME			414.7	380.7	8.2
Capital expenditures			428.1	353.7	2.5
Operating Segments \| Services
Segment Reporting Information [Line Items]
Segment revenues			143	241.1	247.3
Segment operating expenses			60.1	107.4	96.7
Segment gross margin			82.9	133.7	150.6
Segment selling, general, administrative and development expense			22.9	22.3	16.2
OPERATING INCOME			60	111.4	134.4
Capital expenditures			0	0	0
Other
Segment Reporting Information [Line Items]
Stock-based compensation expense			195.7	169.3	119.5
Other selling, general, administrative and development expense			241.5	224.5	201.5
Depreciation, amortization and accretion			3,086.5	3,355.1	2,332.6
Other expense			2,283.3	1,399.2	701.3
Capital expenditures			20.3	12.9	9.6
Other \| Selling, General and Administrative
Segment Reporting Information [Line Items]
Stock-based compensation expense			$ 195.7	$ 169.3	$ 119.5

BUSINESS SEGMENTS - Additional

BUSINESS SEGMENTS - Additional Information Relating to the Company's Operating Segments (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 66,027.6	$ 67,194.5
Operating Segments \| U.S. & Canada property
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	26,325.1	26,739.9
Operating Segments \| Asia-Pacific property
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	3,758.1	4,276.9
Operating Segments \| Africa property
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	4,031.2	4,759.4
Operating Segments \| Europe property
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	11,769.3	11,464.6
Operating Segments \| Latin America property
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	9,025.3	8,666.3
Operating Segments \| Data Centers
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	10,482.9	10,702.8
Operating Segments \| Services
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	54.8	119.3
Other
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 580.9	$ 465.3

BUSINESS SEGMENTS - Summary of

BUSINESS SEGMENTS - Summary of Geographic Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	$ 11,144.2	$ 10,711.1	$ 9,356.9
Long-lived assets held	48,948.5	50,938.3
U.S. & Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	5,359.2	5,247.4	5,167.5
U.S. & Canada \| Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	11.7	12.5	11.4
Long-lived assets held	214.8	207.6
U.S. & Canada \| United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	6,182.2	6,001.5	5,179.3
Long-lived assets held	28,337.4	29,275.1
Asia-Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	1,150.8	1,077	1,199.1
Asia-Pacific \| Australia
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	2.6	1.8	1.8
Long-lived assets held	10.6	7.5
Asia-Pacific \| Bangladesh
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	5.7	3.9	0.4
Long-lived assets held	25.3	24.6
Asia-Pacific \| India
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	1,132	1,065.7	1,196.6
Long-lived assets held	2,069.6	2,452.2
Asia-Pacific \| New Zealand
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	1.6	0.3	0
Long-lived assets held	37.5	37.6
Asia-Pacific \| Philippines
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	8.9	5.3	0.3
Long-lived assets held	31.9	30.9
Africa
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	1,225.6	1,192.5	1,005.5
Africa \| Burkina Faso
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	38.1	41.2	44.7
Long-lived assets held	257.4	272
Africa \| Ghana
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	128.6	144.4	170.5
Long-lived assets held	269.2	393.3
Africa \| Kenya
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	120	123.1	107.4
Long-lived assets held	557.2	783.8
Africa \| Niger
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	48.4	42.1	41.6
Long-lived assets held	203.1	211.3
Africa \| Nigeria
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	495.4	477.2	296.5
Long-lived assets held	456.5	747.8
Africa \| South Africa
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	157.9	164.8	164
Long-lived assets held	337	345.5
Africa \| Uganda
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	237.2	199.7	180.8
Long-lived assets held	925.1	935.2
Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	775.6	735.7	496.2
Europe \| France
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	113.4	99.6	98.9
Long-lived assets held	1,338.8	1,306.9
Europe \| Germany
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	363.6	320	213.5
Long-lived assets held	5,721.2	5,642.5
Europe \| Poland
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	0.6	1	0.5
Long-lived assets held	0	4.9
Europe \| Spain
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	298	315.1	183.3
Long-lived assets held	3,031.6	3,027.8
Latin America
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	1,798.3	1,691.9	1,465.4
Latin America \| Argentina
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	43.8	39.2	31.6
Long-lived assets held	190.1	194.1
Latin America \| Brazil
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	787.3	741.9	614.6
Long-lived assets held	1,996.5	1,908.7
Latin America \| Chile
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	106.3	91.8	88
Long-lived assets held	575.7	606.6
Latin America \| Colombia
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	117	106.1	107.7
Long-lived assets held	286.8	238
Latin America \| Costa Rica
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	24.7	23.9	22.8
Long-lived assets held	105.6	111.3
Latin America \| Mexico
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	611.8	588.9	524.6
Long-lived assets held	1,044.4	1,243.2
Latin America \| Paraguay
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	16.3	15.4	13.5
Long-lived assets held	92.3	93.7
Latin America \| Peru
Revenues from External Customers and Long-Lived Assets [Line Items]
Total operating revenues	91.1	84.7	$ 62.6
Long-lived assets held	$ 832.9	$ 836.2

BUSINESS SEGMENTS - Major Custo

BUSINESS SEGMENTS - Major Customers (Details) - Customer Concentration Risk - Sales Revenue, Net	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
T-Mobile
Revenue, Major Customer [Line Items]
Concentration risk, percentage	17%	18%	20%
AT&T
Revenue, Major Customer [Line Items]
Concentration risk, percentage	16%	17%	19%
Verizon Wireless
Revenue, Major Customer [Line Items]
Concentration risk, percentage	12%	11%	13%

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) ₨ in Billions	Feb. 14, 2024 USD ($)	Jan. 12, 2024 USD ($)	Jan. 04, 2024 USD ($)	Jan. 04, 2024 INR (₨)	Feb. 27, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jan. 10, 2014	Aug. 19, 2013
5.00% senior notes \| Senior Notes
Subsequent Event [Line Items]
Debt interest rate (as a percent)									5%
American Tower Corporation
Subsequent Event [Line Items]
Long-term debt						$ 36,472,000,000	$ 36,307,000,000
American Tower Corporation \| 0.600% senior notes \| Senior Notes
Subsequent Event [Line Items]
Debt interest rate (as a percent)						0.60%
Long-term debt						$ 500,000,000	498,900,000
American Tower Corporation \| 5.00% senior notes \| Senior Notes
Subsequent Event [Line Items]
Debt interest rate (as a percent)						5%		5%
Long-term debt						$ 1,000,100,000	$ 1,000,500,000
Subsequent Event \| American Tower Corporation \| 0.600% senior notes \| Senior Notes
Subsequent Event [Line Items]
Debt interest rate (as a percent)		0.60%
Long-term debt					$ 0
Subsequent Event \| American Tower Corporation \| 5.00% senior notes \| Senior Notes
Subsequent Event [Line Items]
Debt interest rate (as a percent)	5%
Long-term debt					$ 0
Subsequent Event \| American Tower Corporation \| Senior Notes \| 0.600% senior notes
Subsequent Event [Line Items]
Debt interest rate (as a percent)		0.60%
Debt repaid		$ 500,000,000
Subsequent Event \| American Tower Corporation \| Senior Notes \| 5.00% senior notes
Subsequent Event [Line Items]
Debt interest rate (as a percent)	5%
Debt repaid	$ 1,000,000,000
Subsequent Event \| ATC TIPL \| DIT
Subsequent Event [Line Items]
Total considerations			$ 2,500,000,000	₨ 210
Subsequent Event \| ATC TIPL \| DIT \| ATC TIPL
Subsequent Event [Line Items]
Ownership percentage			100%	100%

Schedule III - SCHEDULE OF RE_2

Schedule III - SCHEDULE OF REAL ESTATE AND ACCUMULATED DEPRECIATION - Schedule of Real Estate and Accumulated Depreciation (Details) $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($) communicationSite	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]
Gross amount carried at close of current period	$ 28,239.2	$ 27,060.9	$ 23,948.9	$ 18,492.9
Accumulated depreciation at close of current period	$ (9,820.6)	$ (8,669.5)	$ (7,548.1)	$ (6,921)
Sites
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]
Number of units \| communicationSite	222,830
Encumbrances	$ 2,325
Gross amount carried at close of current period	21,929.3
Accumulated depreciation at close of current period	$ (8,986.9)
Data Centers
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]
Number of units \| communicationSite	28
Encumbrances	$ 0
Gross amount carried at close of current period	6,309.9
Accumulated depreciation at close of current period	(833.7)
Secured Debt
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]
Encumbrances	$ 2,300
Maximum \| Sites
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]
Life on which depreciation in latest income statements is computed	20 years
Maximum \| Data Centers
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]
Life on which depreciation in latest income statements is computed	40 years

Schedule III - SCHEDULE OF RE_3

Schedule III - SCHEDULE OF REAL ESTATE AND ACCUMULATED DEPRECIATION - Activity of Real Estate and Accumulated Depreciation (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate [Roll Forward]
Gross amount at beginning	$ 27,060.9	$ 23,948.9	$ 18,492.9
Additions during period:
Acquisitions	105.2	288.1	5,017.6
Discretionary capital projects	860.2	398	391.2
Discretionary ground lease purchases	126	502	242.7
Redevelopment capital expenditures	451.5	335.9	203.6
Capital improvements	192.7	155.4	92.5
Start-up capital expenditures	136.7	227	184.6
Other	(11.6)	1,672.6	51.2
Total additions	1,860.7	3,579	6,183.4
Deductions during period:
Cost of real estate sold or disposed	(202.8)	(257.6)	(263.7)
Other	(479.6)	(209.4)	(463.7)
Total deductions	(682.4)	(467)	(727.4)
Balance at end	28,239.2	27,060.9	23,948.9
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Accumulated Depreciation [Roll Forward]
Gross amount of accumulated depreciation at beginning	(8,669.5)	(7,548.1)	(6,921)
Additions during period:
Depreciation	(1,353.5)	(1,373.3)	(863.8)
Other	0	0	0
Total additions	(1,353.5)	(1,373.3)	(863.8)
Deductions during period:
Amount of accumulated depreciation for assets sold or disposed	89	128.9	142.4
Other	113.4	123	94.3
Total deductions	202.4	251.9	236.7
Balance at end	(9,820.6)	(8,669.5)	$ (7,548.1)
Data Centers
Additions during period:
Acquisitions		$ 1,600
Deductions during period:
Balance at end	6,309.9
Deductions during period:
Balance at end	$ (833.7)