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Quarterly Financial Information (Tables)

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Jun. 30, 2019

Jun. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Quarterly Financial Information [Table Text Block]

rterly financial information for the years ended December 31, 2019 and 2018 is summarized in the table below. The tables below give effect to the Historical Adjustments, where applicable, as discussed in note 2.



	Three Months Ended^(a)
	December 31			September 30			June 30			March 31
				(As Restated)
2019:
Total site rental revenues	$	184,864		$	185,181		$	180,953		$	179,493
Operating income (loss)	69,803			71,403			67,394			67,708
Benefit (provision) for income taxes	(119		)	(102		)	(107		)	(98		)
Net income (loss)	$	59,940		$	61,492		$	57,607		$	57,638



	Three Months Ended^(a)
	December 31			September 30			June 30			March 31
	(As Restated)
2018:
Total site rental revenues	$	179,306		$	175,954		$	174,660		$	173,061
Operating income (loss)	67,275			64,284			62,491			61,561
Benefit (provision) for income taxes	(137		)	(93		)	(93		)	(93		)
Net income (loss)	$	57,303		$	54,312		$	52,470		$	51,432

Quarterly Financial Information [Text Block]

14.

Quarterly Financial Information (Unaudited)

Quarterly financial information for the years ended December 31, 2019 and 2018 is summarized in the table below. The tables below give effect to the Historical Adjustments, where applicable, as discussed in note 2.



	Three Months Ended^(a)
	December 31			September 30			June 30			March 31
				(As Restated)
2019:
Total site rental revenues	$	184,864		$	185,181		$	180,953		$	179,493
Operating income (loss)	69,803			71,403			67,394			67,708
Benefit (provision) for income taxes	(119		)	(102		)	(107		)	(98		)
Net income (loss)	$	59,940		$	61,492		$	57,607		$	57,638



	Three Months Ended^(a)
	December 31			September 30			June 30			March 31
	(As Restated)
2018:
Total site rental revenues	$	179,306		$	175,954		$	174,660		$	173,061
Operating income (loss)	67,275			64,284			62,491			61,561
Benefit (provision) for income taxes	(137		)	(93		)	(93		)	(93		)
Net income (loss)	$	57,303		$	54,312		$	52,470		$	51,432


(a)	The sum of quarterly information may not agree to year-to-date information due to rounding.

Restatement of Previously Issued Quarterly Unaudited Financial Information

The following tables represent the Company’s restatement of previously issued unaudited quarterly financial information for each of the applicable interim periods during the nine months ended September 30, 2019 and twelve months ended December 31, 2018. The amounts previously issued were derived from the Company’s respective Quarterly Reports on Form 10-Q, and, for the fourth quarter of 2018, from its 2018 Annual Report on Form 10-K. As discussed in note 2, the following tables reflect the impact of the Historical Adjustments, where applicable, on each interim period below. The sum of the quarterly information may not agree to year-to-date information due to rounding.

Condensed Consolidated Balance Sheet



	September 30, 2019		June 30, 2019		March 31, 2019
	(As Restated)
ASSETS
Current assets:
Cash and cash equivalents	$	18,486	$	17,679	$	17,710
Receivables, net of allowance	2,348		1,730		2,811
Prepaid expenses^(a)	14,883		18,186		11,569
Deferred site rental receivables and other current assets	28,413		29,793		28,917
Total current assets	64,130		67,388		61,007
Deferred site rental receivables	352,984		348,047		345,000
Property and equipment, net	1,008,702		1,008,991		1,005,579
Operating lease right-of-use assets^(a)	1,135,264		1,104,505		1,094,798
Goodwill	1,338,730		1,338,730		1,338,730
Other intangible assets, net^(a)	707,376		735,797		764,217
Long-term prepaid rent and other assets, net^(a)	1,878		1,930		2,177
Total assets	$	4,609,064	$	4,605,388	$	4,611,508
LIABILITIES AND EQUITY
Current liabilities:
Accounts payable	$	2,164	$	6,404	$	1,601
Accrued interest	17,748		8,126		17,748
Deferred revenues^(b)	66,933		63,973		61,770
Other accrued liabilities^(a)	7,484		7,722		10,409
Current portion of operating lease liabilities - third parties^(a)	38,176		35,512		37,662
Current portion of operating lease liabilities - related parties^(a)	16,397		16,137		18,072
Total current liabilities	148,902		137,874		147,262
Debt	995,085		994,739		994,393
Operating lease liabilities - third parties^(a)	827,253		804,386		795,388
Operating lease liabilities - related parties^(a)	319,472		314,291		309,975
Other long-term liabilities^(a)(b)	200,648		197,241		193,126
Total liabilities	2,491,360		2,448,531		2,440,144
Commitments and contingencies (see note 10)
Member's equity:
Member's equity	2,117,704		2,156,857		2,171,364
Accumulated earnings (deficit)	—		—		—
Total member's equity	2,117,704		2,156,857		2,171,364
Total liabilities and equity	$	4,609,064	$	4,605,388	$	4,611,508


(a)	See "Recently Adopted Accounting Pronouncements" in note 3 for a discussion of the recently adopted lease standard.


(b)	Reflects the recording of deferred revenues in connection with the CCIC transactions described in note 2 that result in permanent improvements to the Company's towers . The Company receives no cash from, and is not party to, such transactions.



	September 30, 2018		June 30, 2018		March 31, 2018
	(As Restated)
ASSETS
Current assets:
Cash and cash equivalents	$	24,236	$	21,655	$	28,488
Receivables, net of allowance	2,740		2,350		2,744
Prepaid expenses^(a)	28,615		27,444		19,305
Deferred site rental receivables and other current assets	25,739		39,928		29,478
Total current assets	81,330		91,377		80,015
Deferred site rental receivables	341,633		325,070		331,907
Property and equipment, net	1,014,028		1,017,638		1,024,460
Goodwill	1,338,730		1,338,730		1,338,730
Other intangible assets, net^(a)	836,156		864,946		893,735
Long-term prepaid rent and other assets, net^(a)	39,252		38,999		38,789
Total assets	$	3,651,129	$	3,676,760	$	3,707,636
LIABILITIES AND EQUITY
Current liabilities:
Accounts payable	$	2,325	$	2,443	$	1,738
Accrued interest	17,748		8,126		17,748
Deferred revenues^(b)	57,765		54,945		52,855
Other accrued liabilities^(a)	8,835		9,584		12,589
Total current liabilities	86,673		75,098		84,930
Debt	993,701		993,355		993,009
Deferred ground lease payable^(a)	111,856		110,349		109,040
Other long-term liabilities^(a)(b)	207,270		205,835		206,141
Total liabilities	1,399,500		1,384,637		1,393,120
Commitments and contingencies (see note 10)
Member's equity:
Member's equity	2,251,629		2,292,123		2,314,516
Accumulated earnings (deficit)	—		—		—
Total member's equity	2,251,629		2,292,123		2,314,516
Total liabilities and equity	$	3,651,129	$	3,676,760	$	3,707,636


(a)	See "Recently Adopted Accounting Pronouncements" in note 3 for a discussion of the recently adopted lease standard.


(b)	Reflects the recording of deferred revenues in connection with the CCIC transactions described in note 2 that result in permanent improvements to the Company's towers . The Company receives no cash from, and is not party to, such transactions.

The following tables illustrate the Historical Adjustments, where applicable, on the Company’s condensed consolidated balance sheet for each period presented. Only line items impacted by the Historical Adjustments are presented, and as such, components will not sum to totals.



	September 30, 2019
	As Reported		Restatement Adjustments			Other Adjustments			As Restated
ASSETS
Property and equipment, net	$	1,015,632	$	(4,140	)	$	(2,790	)	$	1,008,702
Total assets	4,615,994		(4,140		)	(2,790		)	4,609,064
LIABILITIES AND EQUITY
Current liabilities:
Deferred revenues^(a)	13,390		53,543			—			66,933
Total current liabilities	95,359		53,543			—			148,902
Other long-term liabilities^(a)	35,618		165,030			—			200,648
Total liabilities	2,272,787		218,573			—			2,491,360
Member's equity:
Member's equity	2,343,207		(222,713		)	(2,790		)	2,117,704
Total member's equity	2,343,207		(222,713		)	(2,790		)	2,117,704
Total liabilities and equity	$	4,615,994	$	(4,140	)	$	(2,790	)	$	4,609,064



	June 30, 2019
	As Reported		Restatement Adjustments			Other Adjustments			As Restated
ASSETS
Property and equipment, net	$	1,016,024	$	(4,288	)	$	(2,745	)	$	1,008,991
Total assets	4,612,421		(4,288		)	(2,745		)	4,605,388
LIABILITIES AND EQUITY
Current liabilities:
Deferred revenues^(a)	12,347		51,626			—			63,973
Total current liabilities	86,248		51,626			—			137,874
Other long-term liabilities^(a)	35,001		162,240			—			197,241
Total liabilities	2,234,665		213,866			—			2,448,531
Member's equity:
Member's equity	2,377,756		(218,154		)	(2,745		)	2,156,857
Total member's equity	2,377,756		(218,154		)	(2,745		)	2,156,857
Total liabilities and equity	$	4,612,421	$	(4,288	)	$	(2,745	)	$	4,605,388


(a)	Reflects the recording of deferred revenues in connection with the CCIC transactions described in note 2 that result in permanent improvements to the Company's towers . The Company receives no cash from, and is not party to, such transactions.



	March 31, 2019
	As Reported		Restatement Adjustments			Other Adjustments			As Restated
ASSETS
Property and equipment, net	$	1,012,769	$	(4,436	)	$	(2,754	)	$	1,005,579
Total assets	4,618,698		(4,436		)	(2,754		)	4,611,508
LIABILITIES AND EQUITY
Current liabilities:
Deferred revenues^(a)	12,436		49,334			—			61,770
Total current liabilities	97,928		49,334			—			147,262
Other long-term liabilities^(a)	34,342		158,784			—			193,126
Total liabilities	2,232,026		208,118			—			2,440,144
Member's equity:
Member's equity	2,386,672		(212,554		)	(2,754		)	2,171,364
Total member's equity	2,386,672		(212,554		)	(2,754		)	2,171,364
Total liabilities and equity	$	4,618,698	$	(4,436	)	$	(2,754	)	$	4,611,508



	September 30, 2018
	As Reported		Restatement Adjustments			Other Adjustments			As Restated
ASSETS
Property and equipment, net	$	1,021,517	$	(4,740	)	$	(2,749	)	$	1,014,028
Total assets	3,658,618		(4,740		)	(2,749		)	3,651,129
LIABILITIES AND EQUITY
Current liabilities:
Deferred revenues^(a)	11,709		46,056			—			57,765
Total current liabilities	40,617		46,056			—			86,673
Above-market leases and other long-term liabilities^(a)	49,936		157,334			—			207,270
Total liabilities	1,196,110		203,390			—			1,399,500
Member's equity:
Member's equity	2,462,508		(208,130		)	(2,749		)	2,251,629
Total member's equity	2,462,508		(208,130		)	(2,749		)	2,251,629
Total liabilities and equity	$	3,658,618	$	(4,740	)	$	(2,749	)	$	3,651,129



	June 30, 2018
	As Reported		Restatement Adjustments			Other Adjustments			As Restated
ASSETS
Property and equipment, net	$	1,025,250	$	(4,897	)	$	(2,715	)	$	1,017,638
Total assets	3,684,372		(4,897		)	(2,715		)	3,676,760
LIABILITIES AND EQUITY
Current liabilities:
Deferred revenues^(a)	12,043		42,902			—			54,945
Total current liabilities	32,196		42,902			—			75,098
Above-market leases and other long-term liabilities^(a)	49,688		156,147			—			205,835
Total liabilities	1,185,588		199,049			—			1,384,637
Member's equity:
Member's equity	2,498,784		(203,946		)	(2,715		)	2,292,123
Total member's equity	2,498,784		(203,946		)	(2,715		)	2,292,123
Total liabilities and equity	$	3,684,372	$	(4,897	)	$	(2,715	)	$	3,676,760


(a)	Reflects the recording of deferred revenues in connection with the CCIC transactions described in note 2 that result in permanent improvements to the Company's towers . The Company receives no cash from, and is not party to, such transactions.



	March 31, 2018
	As Reported		Restatement Adjustments			Other Adjustments			As Restated
ASSETS
Property and equipment, net	$	1,032,214	$	(5,054	)	$	(2,700	)	$	1,024,460
Total assets	3,715,390		(5,054		)	(2,700		)	3,707,636
LIABILITIES AND EQUITY
Current liabilities:
Deferred revenues^(a)	11,929		40,926			—			52,855
Total current liabilities	44,004		40,926			—			84,930
Above-market leases and other long-term liabilities^(a)	49,456		156,685			—			206,141
Total liabilities	1,195,509		197,611			—			1,393,120
Member's equity:
Member's equity	2,519,881		(202,665		)	(2,700		)	2,314,516
Total member's equity	2,519,881		(202,665		)	(2,700		)	2,314,516
Total liabilities and equity	$	3,715,390	$	(5,054	)	$	(2,700	)	$	3,707,636


(a)	Reflects the recording of deferred revenues in connection with the CCIC transactions described in note 2 that result in permanent improvements to the Company's towers . The Company receives no cash from, and is not party to, such transactions.

Condensed Consolidated Statement of Operations



	September 30, 2019						June 30, 2019						March 31, 2019
	Three Months Ended			Nine Months Ended			Three Months Ended			Six Months Ended			Three Months Ended
	(As Restated)
Site rental revenues:
Revenues from tenant contracts	$	171,745		$	507,256		$	168,189		$	335,511		$	167,322
Amortization of tower installations and modifications^(a)	13,436			38,371			12,764			24,935			12,171
Total site rental revenues	185,181			545,627			180,953			360,446			179,493
Operating expenses:
Site rental costs of operations—third parties^(b)	38,406			114,212			38,524			75,806			37,282
Site rental costs of operations—related parties^(b)	10,880			32,210			10,721			21,330			10,609
Site rental costs of operations—total^(b)	49,286			146,422			49,245			97,136			47,891
Management fee—related party	12,611			37,238			12,503			24,627			12,124
Asset write-down charges	—			375			185			375			190
Depreciation, amortization and accretion	51,881			155,087			51,626			103,206			51,580
Total operating expenses	113,778			339,122			113,559			225,344			111,785
Operating income (loss)	71,403			206,505			67,394			135,102			67,708
Interest expense and amortization of deferred financing costs	(9,969		)	(29,906		)	(9,968		)	(19,937		)	(9,969		)
Other income (expense)	160			445			288			285			(3		)
Income (loss) before income taxes	61,594			177,044			57,714			115,450			57,736
Benefit (provision) for income taxes	(102		)	(307		)	(107		)	(205		)	(98		)
Net income (loss)	$	61,492		$	176,737		$	57,607		$	115,245		$	57,638


(a)	Represents the amortization of deferred revenues recorded in connection with the CCIC transactions described in note 2 that result in permanent improvements to the Company's towers. The Company receives no cash from, and is not party to, such transactions


(b)	Exclusive of depreciation, amortization and accretion shown separately and certain indirect costs included in the management fee.



	December 31, 2018			September 30, 2018						June 30, 2018						March 31, 2018
	Three Months Ended			Three Months Ended			Nine Months Ended			Three Months Ended			Six Months Ended			Three Months Ended
	(As Restated)
Site rental revenues:
Revenues from tenant contracts	$	167,332		$	165,108		$	492,158		$	164,056		$	327,050		$	162,994
Amortization of tower installations and modifications^(a)	11,974			10,846			31,517			10,604			20,671			10,067
Total site rental revenues	179,306			175,954			523,675			174,660			347,721			173,061
Operating expenses:
Site rental costs of operations—third parties^(b)	36,270			37,616			112,469			38,355			75,862			37,507
Site rental costs of operations—related parties^(b)	11,512			10,163			30,478			9,700			19,306			9,606
Site rental costs of operations—total^(b)	47,782			47,779			142,947			48,055			95,168			47,113
Management fee—related party	12,293			12,207			36,227			12,031			24,020			11,989
Asset write-down charges	249			—			344			—			344			344
Depreciation, amortization and accretion	51,707			51,684			155,821			52,083			104,137			52,054
Total operating expenses	112,031			111,670			335,339			112,169			223,669			111,500
Operating income (loss)	67,275			64,284			188,336			62,491			124,052			61,561
Interest expense and amortization of deferred financing costs	(9,968		)	(9,969		)	(29,906		)	(9,968		)	(19,937		)	(9,969		)
Other income (expense)	133			90			63			40			(27		)	(67		)
Income (loss) before income taxes	57,440			54,405			158,493			52,563			104,088			51,525
Benefit (provision) for income taxes	(137		)	(93		)	(279		)	(93		)	(186		)	(93		)
Net income (loss)	$	57,303		$	54,312		$	158,214		$	52,470		$	103,902		$	51,432


(a)	Represents the amortization of deferred revenues recorded in connection with the CCIC transactions described in note 2 that result in permanent improvements to the Company's towers. The Company receives no cash from, and is not party to, such transactions


(b)	Exclusive of depreciation, amortization and accretion shown separately and certain indirect costs included in the management fee.

The following tables illustrate the Historical Adjustments, where applicable, on the Company’s condensed consolidated statement of operations for each period presented. Only line items impacted by the H

(a)

The sum of quarterly information may not agree to year-to-date information due to rounding.

Resta

Consolidated Balance Sheet [Table Text Block]

ement of Previously Issued Quarterly Unaudited Financial Information

Condensed Consolidated Balance Sheet



	September 30, 2019		June 30, 2019		March 31, 2019
	(As Restated)
ASSETS
Current assets:
Cash and cash equivalents	$	18,486	$	17,679	$	17,710
Receivables, net of allowance	2,348		1,730		2,811
Prepaid expenses^(a)	14,883		18,186		11,569
Deferred site rental receivables and other current assets	28,413		29,793		28,917
Total current assets	64,130		67,388		61,007
Deferred site rental receivables	352,984		348,047		345,000
Property and equipment, net	1,008,702		1,008,991		1,005,579
Operating lease right-of-use assets^(a)	1,135,264		1,104,505		1,094,798
Goodwill	1,338,730		1,338,730		1,338,730
Other intangible assets, net^(a)	707,376		735,797		764,217
Long-term prepaid rent and other assets, net^(a)	1,878		1,930		2,177
Total assets	$	4,609,064	$	4,605,388	$	4,611,508
LIABILITIES AND EQUITY
Current liabilities:
Accounts payable	$	2,164	$	6,404	$	1,601
Accrued interest	17,748		8,126		17,748
Deferred revenues^(b)	66,933		63,973		61,770
Other accrued liabilities^(a)	7,484		7,722		10,409
Current portion of operating lease liabilities - third parties^(a)	38,176		35,512		37,662
Current portion of operating lease liabilities - related parties^(a)	16,397		16,137		18,072
Total current liabilities	148,902		137,874		147,262
Debt	995,085		994,739		994,393
Operating lease liabilities - third parties^(a)	827,253		804,386		795,388
Operating lease liabilities - related parties^(a)	319,472		314,291		309,975
Other long-term liabilities^(a)(b)	200,648		197,241		193,126
Total liabilities	2,491,360		2,448,531		2,440,144
Commitments and contingencies (see note 10)
Member's equity:
Member's equity	2,117,704		2,156,857		2,171,364
Accumulated earnings (deficit)	—		—		—
Total member's equity	2,117,704		2,156,857		2,171,364
Total liabilities and equity	$	4,609,064	$	4,605,388	$	4,611,508


(a)	See "Recently Adopted Accounting Pronouncements" in note 3 for a discussion of the recently adopted lease standard.


(b)	Reflects the recording of deferred revenues in connection with the CCIC transactions described in note 2 that result in permanent improvements to the Company's towers . The Company receives no cash from, and is not party to, such transactions.



	September 30, 2018		June 30, 2018		March 31, 2018
	(As Restated)
ASSETS
Current assets:
Cash and cash equivalents	$	24,236	$	21,655	$	28,488
Receivables, net of allowance	2,740		2,350		2,744
Prepaid expenses^(a)	28,615		27,444		19,305
Deferred site rental receivables and other current assets	25,739		39,928		29,478
Total current assets	81,330		91,377		80,015
Deferred site rental receivables	341,633		325,070		331,907
Property and equipment, net	1,014,028		1,017,638		1,024,460
Goodwill	1,338,730		1,338,730		1,338,730
Other intangible assets, net^(a)	836,156		864,946		893,735
Long-term prepaid rent and other assets, net^(a)	39,252		38,999		38,789
Total assets	$	3,651,129	$	3,676,760	$	3,707,636
LIABILITIES AND EQUITY
Current liabilities:
Accounts payable	$	2,325	$	2,443	$	1,738
Accrued interest	17,748		8,126		17,748
Deferred revenues^(b)	57,765		54,945		52,855
Other accrued liabilities^(a)	8,835		9,584		12,589
Total current liabilities	86,673		75,098		84,930
Debt	993,701		993,355		993,009
Deferred ground lease payable^(a)	111,856		110,349		109,040
Other long-term liabilities^(a)(b)	207,270		205,835		206,141
Total liabilities	1,399,500		1,384,637		1,393,120
Commitments and contingencies (see note 10)
Member's equity:
Member's equity	2,251,629		2,292,123		2,314,516
Accumulated earnings (deficit)	—		—		—
Total member's equity	2,251,629		2,292,123		2,314,516
Total liabilities and equity	$	3,651,129	$	3,676,760	$	3,707,636

Condensed Balance Sheet [Table Text Block]

es illustrate the Historical Adjustments, where applicable, on the Company’s condensed consolidated balance sheet for each period presented. Only line items impacted by the Historical Adjustments are presented, and as such, components will not sum to totals.



	September 30, 2019
	As Reported		Restatement Adjustments			Other Adjustments			As Restated
ASSETS
Property and equipment, net	$	1,015,632	$	(4,140	)	$	(2,790	)	$	1,008,702
Total assets	4,615,994		(4,140		)	(2,790		)	4,609,064
LIABILITIES AND EQUITY
Current liabilities:
Deferred revenues^(a)	13,390		53,543			—			66,933
Total current liabilities	95,359		53,543			—			148,902
Other long-term liabilities^(a)	35,618		165,030			—			200,648
Total liabilities	2,272,787		218,573			—			2,491,360
Member's equity:
Member's equity	2,343,207		(222,713		)	(2,790		)	2,117,704
Total member's equity	2,343,207		(222,713		)	(2,790		)	2,117,704
Total liabilities and equity	$	4,615,994	$	(4,140	)	$	(2,790	)	$	4,609,064



	June 30, 2019
	As Reported		Restatement Adjustments			Other Adjustments			As Restated
ASSETS
Property and equipment, net	$	1,016,024	$	(4,288	)	$	(2,745	)	$	1,008,991
Total assets	4,612,421		(4,288		)	(2,745		)	4,605,388
LIABILITIES AND EQUITY
Current liabilities:
Deferred revenues^(a)	12,347		51,626			—			63,973
Total current liabilities	86,248		51,626			—			137,874
Other long-term liabilities^(a)	35,001		162,240			—			197,241
Total liabilities	2,234,665		213,866			—			2,448,531
Member's equity:
Member's equity	2,377,756		(218,154		)	(2,745		)	2,156,857
Total member's equity	2,377,756		(218,154		)	(2,745		)	2,156,857
Total liabilities and equity	$	4,612,421	$	(4,288	)	$	(2,745	)	$	4,605,388


(a)	Reflects the recording of deferred revenues in connection with the CCIC transactions described in note 2 that result in permanent improvements to the Company's towers . The Company receives no cash from, and is not party to, such transactions.



	March 31, 2019
	As Reported		Restatement Adjustments			Other Adjustments			As Restated
ASSETS
Property and equipment, net	$	1,012,769	$	(4,436	)	$	(2,754	)	$	1,005,579
Total assets	4,618,698		(4,436		)	(2,754		)	4,611,508
LIABILITIES AND EQUITY
Current liabilities:
Deferred revenues^(a)	12,436		49,334			—			61,770
Total current liabilities	97,928		49,334			—			147,262
Other long-term liabilities^(a)	34,342		158,784			—			193,126
Total liabilities	2,232,026		208,118			—			2,440,144
Member's equity:
Member's equity	2,386,672		(212,554		)	(2,754		)	2,171,364
Total member's equity	2,386,672		(212,554		)	(2,754		)	2,171,364
Total liabilities and equity	$	4,618,698	$	(4,436	)	$	(2,754	)	$	4,611,508



	September 30, 2018
	As Reported		Restatement Adjustments			Other Adjustments			As Restated
ASSETS
Property and equipment, net	$	1,021,517	$	(4,740	)	$	(2,749	)	$	1,014,028
Total assets	3,658,618		(4,740		)	(2,749		)	3,651,129
LIABILITIES AND EQUITY
Current liabilities:
Deferred revenues^(a)	11,709		46,056			—			57,765
Total current liabilities	40,617		46,056			—			86,673
Above-market leases and other long-term liabilities^(a)	49,936		157,334			—			207,270
Total liabilities	1,196,110		203,390			—			1,399,500
Member's equity:
Member's equity	2,462,508		(208,130		)	(2,749		)	2,251,629
Total member's equity	2,462,508		(208,130		)	(2,749		)	2,251,629
Total liabilities and equity	$	3,658,618	$	(4,740	)	$	(2,749	)	$	3,651,129



	June 30, 2018
	As Reported		Restatement Adjustments			Other Adjustments			As Restated
ASSETS
Property and equipment, net	$	1,025,250	$	(4,897	)	$	(2,715	)	$	1,017,638
Total assets	3,684,372		(4,897		)	(2,715		)	3,676,760
LIABILITIES AND EQUITY
Current liabilities:
Deferred revenues^(a)	12,043		42,902			—			54,945
Total current liabilities	32,196		42,902			—			75,098
Above-market leases and other long-term liabilities^(a)	49,688		156,147			—			205,835
Total liabilities	1,185,588		199,049			—			1,384,637
Member's equity:
Member's equity	2,498,784		(203,946		)	(2,715		)	2,292,123
Total member's equity	2,498,784		(203,946		)	(2,715		)	2,292,123
Total liabilities and equity	$	3,684,372	$	(4,897	)	$	(2,715	)	$	3,676,760


(a)	Reflects the recording of deferred revenues in connection with the CCIC transactions described in note 2 that result in permanent improvements to the Company's towers . The Company receives no cash from, and is not party to, such transactions.



	March 31, 2018
	As Reported		Restatement Adjustments			Other Adjustments			As Restated
ASSETS
Property and equipment, net	$	1,032,214	$	(5,054	)	$	(2,700	)	$	1,024,460
Total assets	3,715,390		(5,054		)	(2,700		)	3,707,636
LIABILITIES AND EQUITY
Current liabilities:
Deferred revenues^(a)	11,929		40,926			—			52,855
Total current liabilities	44,004		40,926			—			84,930
Above-market leases and other long-term liabilities^(a)	49,456		156,685			—			206,141
Total liabilities	1,195,509		197,611			—			1,393,120
Member's equity:
Member's equity	2,519,881		(202,665		)	(2,700		)	2,314,516
Total member's equity	2,519,881		(202,665		)	(2,700		)	2,314,516
Total liabilities and equity	$	3,715,390	$	(5,054	)	$	(2,700	)	$	3,707,636


(a)	Reflects the recording of deferred revenues in connection with the CCIC transactions described in note 2 that result in permanent improvements to the Company's towers . The Company receives no cash from, and is not party to, such transactions.

Condensed Consolidated Statement of Operations



	September 30, 2019						June 30, 2019						March 31, 2019
	Three Months Ended			Nine Months Ended			Three Months Ended			Six Months Ended			Three Months Ended
	(As Restated)
Site rental revenues:
Revenues from tenant contracts	$	171,745		$	507,256		$	168,189		$	335,511		$	167,322
Amortization of tower installations and modifications^(a)	13,436			38,371			12,764			24,935			12,171
Total site rental revenues	185,181			545,627			180,953			360,446			179,493
Operating expenses:
Site rental costs of operations—third parties^(b)	38,406			114,212			38,524			75,806			37,282
Site rental costs of operations—related parties^(b)	10,880			32,210			10,721			21,330			10,609
Site rental costs of operations—total^(b)	49,286			146,422			49,245			97,136			47,891
Management fee—related party	12,611			37,238			12,503			24,627			12,124
Asset write-down charges	—			375			185			375			190
Depreciation, amortization and accretion	51,881			155,087			51,626			103,206			51,580
Total operating expenses	113,778			339,122			113,559			225,344			111,785
Operating income (loss)	71,403			206,505			67,394			135,102			67,708
Interest expense and amortization of deferred financing costs	(9,969		)	(29,906		)	(9,968		)	(19,937		)	(9,969		)
Other income (expense)	160			445			288			285			(3		)
Income (loss) before income taxes	61,594			177,044			57,714			115,450			57,736
Benefit (provision) for income taxes	(102		)	(307		)	(107		)	(205		)	(98		)
Net income (loss)	$	61,492		$	176,737		$	57,607		$	115,245		$	57,638


(a)	Represents the amortization of deferred revenues recorded in connection with the CCIC transactions described in note 2 that result in permanent improvements to the Company's towers. The Company receives no cash from, and is not party to, such transactions


(b)	Exclusive of depreciation, amortization and accretion shown separately and certain indirect costs included in the management fee.



	December 31, 2018			September 30, 2018						June 30, 2018						March 31, 2018
	Three Months Ended			Three Months Ended			Nine Months Ended			Three Months Ended			Six Months Ended			Three Months Ended
	(As Restated)
Site rental revenues:
Revenues from tenant contracts	$	167,332		$	165,108		$	492,158		$	164,056		$	327,050		$	162,994
Amortization of tower installations and modifications^(a)	11,974			10,846			31,517			10,604			20,671			10,067
Total site rental revenues	179,306			175,954			523,675			174,660			347,721			173,061
Operating expenses:
Site rental costs of operations—third parties^(b)	36,270			37,616			112,469			38,355			75,862			37,507
Site rental costs of operations—related parties^(b)	11,512			10,163			30,478			9,700			19,306			9,606
Site rental costs of operations—total^(b)	47,782			47,779			142,947			48,055			95,168			47,113
Management fee—related party	12,293			12,207			36,227			12,031			24,020			11,989
Asset write-down charges	249			—			344			—			344			344
Depreciation, amortization and accretion	51,707			51,684			155,821			52,083			104,137			52,054
Total operating expenses	112,031			111,670			335,339			112,169			223,669			111,500
Operating income (loss)	67,275			64,284			188,336			62,491			124,052			61,561
Interest expense and amortization of deferred financing costs	(9,968		)	(9,969		)	(29,906		)	(9,968		)	(19,937		)	(9,969		)
Other income (expense)	133			90			63			40			(27		)	(67		)
Income (loss) before income taxes	57,440			54,405			158,493			52,563			104,088			51,525
Benefit (provision) for income taxes	(137		)	(93		)	(279		)	(93		)	(186		)	(93		)
Net income (loss)	$	57,303		$	54,312		$	158,214		$	52,470		$	103,902		$	51,432


(a)	Represents the amortization of deferred revenues recorded in connection with the CCIC transactions described in note 2 that result in permanent improvements to the Company's towers. The Company receives no cash from, and is not party to, such transactions

(b)

Exclusive of depreciation, amortization and accretion shown separately and

(a)

Reflects the recording of deferred revenues in connection with the CCIC transactions described in note 2 that result in permanent improvements to the Company's towers . The Company receives no cash from, and is not party to, such transactions.



	March 31, 2018
	As Reported		Restatement Adjustments			Other Adjustments			As Restated
ASSETS
Property and equipment, net	$	1,032,214	$	(5,054	)	$	(2,700	)	$	1,024,460
Total assets	3,715,390		(5,054		)	(2,700		)	3,707,636
LIABILITIES AND EQUITY
Current liabilities:
Deferred revenues^(a)	11,929		40,926			—			52,855
Total current liabilities	44,004		40,926			—			84,930
Above-market leases and other long-term liabilities^(a)	49,456		156,685			—			206,141
Total liabilities	1,195,509		197,611			—			1,393,120
Member's equity:
Member's equity	2,519,881		(202,665		)	(2,700		)	2,314,516
Total member's equity	2,519,881		(202,665		)	(2,700		)	2,314,516
Total liabilities and equity	$	3,715,390	$	(5,054	)	$	(2,700	)	$	3,707,636


(a)	Reflects the recording of deferred revenues in connection with the CCIC transactions described in note 2 that result in permanent improvements to the Company's towers . The Company receives no cash from, and is not party to, such transactions.

Condensed Consolidated Statement of Operations



	September 30, 2019						June 30, 2019						March 31, 2019
	Three Months Ended			Nine Months Ended			Three Months Ended			Six Months Ended			Three Months Ended
	(As Restated)
Site rental revenues:
Revenues from tenant contracts	$	171,745		$	507,256		$	168,189		$	335,511		$	167,322
Amortization of tower installations and modifications^(a)	13,436			38,371			12,764			24,935			12,171
Total site rental revenues	185,181			545,627			180,953			360,446			179,493
Operating expenses:
Site rental costs of operations—third parties^(b)	38,406			114,212			38,524			75,806			37,282
Site rental costs of operations—related parties^(b)	10,880			32,210			10,721			21,330			10,609
Site rental costs of operations—total^(b)	49,286			146,422			49,245			97,136			47,891
Management fee—related party	12,611			37,238			12,503			24,627			12,124
Asset write-down charges	—			375			185			375			190
Depreciation, amortization and accretion	51,881			155,087			51,626			103,206			51,580
Total operating expenses	113,778			339,122			113,559			225,344			111,785
Operating income (loss)	71,403			206,505			67,394			135,102			67,708
Interest expense and amortization of deferred financing costs	(9,969		)	(29,906		)	(9,968		)	(19,937		)	(9,969		)
Other income (expense)	160			445			288			285			(3		)
Income (loss) before income taxes	61,594			177,044			57,714			115,450			57,736
Benefit (provision) for income taxes	(102		)	(307		)	(107		)	(205		)	(98		)
Net income (loss)	$	61,492		$	176,737		$	57,607		$	115,245		$	57,638


(a)	Represents the amortization of deferred revenues recorded in connection with the CCIC transactions described in note 2 that result in permanent improvements to the Company's towers. The Company receives no cash from, and is not party to, such transactions


(b)	Exclusive of depreciation, amortization and accretion shown separately and certain indirect costs included in the management fee.



	December 31, 2018			September 30, 2018						June 30, 2018						March 31, 2018
	Three Months Ended			Three Months Ended			Nine Months Ended			Three Months Ended			Six Months Ended			Three Months Ended
	(As Restated)
Site rental revenues:
Revenues from tenant contracts	$	167,332		$	165,108		$	492,158		$	164,056		$	327,050		$	162,994
Amortization of tower installations and modifications^(a)	11,974			10,846			31,517			10,604			20,671			10,067
Total site rental revenues	179,306			175,954			523,675			174,660			347,721			173,061
Operating expenses:
Site rental costs of operations—third parties^(b)	36,270			37,616			112,469			38,355			75,862			37,507
Site rental costs of operations—related parties^(b)	11,512			10,163			30,478			9,700			19,306			9,606
Site rental costs of operations—total^(b)	47,782			47,779			142,947			48,055			95,168			47,113
Management fee—related party	12,293			12,207			36,227			12,031			24,020			11,989
Asset write-down charges	249			—			344			—			344			344
Depreciation, amortization and accretion	51,707			51,684			155,821			52,083			104,137			52,054
Total operating expenses	112,031			111,670			335,339			112,169			223,669			111,500
Operating income (loss)	67,275			64,284			188,336			62,491			124,052			61,561
Interest expense and amortization of deferred financing costs	(9,968		)	(9,969		)	(29,906		)	(9,968		)	(19,937		)	(9,969		)
Other income (expense)	133			90			63			40			(27		)	(67		)
Income (loss) before income taxes	57,440			54,405			158,493			52,563			104,088			51,525
Benefit (provision) for income taxes	(137		)	(93		)	(279		)	(93		)	(186		)	(93		)
Net income (loss)	$	57,303		$	54,312		$	158,214		$	52,470		$	103,902		$	51,432


(a)	Represents the amortization of deferred revenues recorded in connection with the CCIC transactions described in note 2 that result in permanent improvements to the Company's towers. The Company receives no cash from, and is not party to, such transactions

(b)

Exclusive of depreciation, amortization and accretion shown separately and certain indire

(a)

Condensed Consolidated Statement of Operations



	September 30, 2019						June 30, 2019						March 31, 2019
	Three Months Ended			Nine Months Ended			Three Months Ended			Six Months Ended			Three Months Ended
	(As Restated)
Site rental revenues:
Revenues from tenant contracts	$	171,745		$	507,256		$	168,189		$	335,511		$	167,322
Amortization of tower installations and modifications^(a)	13,436			38,371			12,764			24,935			12,171
Total site rental revenues	185,181			545,627			180,953			360,446			179,493
Operating expenses:
Site rental costs of operations—third parties^(b)	38,406			114,212			38,524			75,806			37,282
Site rental costs of operations—related parties^(b)	10,880			32,210			10,721			21,330			10,609
Site rental costs of operations—total^(b)	49,286			146,422			49,245			97,136			47,891
Management fee—related party	12,611			37,238			12,503			24,627			12,124
Asset write-down charges	—			375			185			375			190
Depreciation, amortization and accretion	51,881			155,087			51,626			103,206			51,580
Total operating expenses	113,778			339,122			113,559			225,344			111,785
Operating income (loss)	71,403			206,505			67,394			135,102			67,708
Interest expense and amortization of deferred financing costs	(9,969		)	(29,906		)	(9,968		)	(19,937		)	(9,969		)
Other income (expense)	160			445			288			285			(3		)
Income (loss) before income taxes	61,594			177,044			57,714			115,450			57,736
Benefit (provision) for income taxes	(102		)	(307		)	(107		)	(205		)	(98		)
Net income (loss)	$	61,492		$	176,737		$	57,607		$	115,245		$	57,638


(a)	Represents the amortization of deferred revenues recorded in connection with the CCIC transactions described in note 2 that result in permanent improvements to the Company's towers. The Company receives no cash from, and is not party to, such transactions


(b)	Exclusive of depreciation, amortization and accretion shown separately and certain indirect costs included in the management fee.



	December 31, 2018			September 30, 2018						June 30, 2018						March 31, 2018
	Three Months Ended			Three Months Ended			Nine Months Ended			Three Months Ended			Six Months Ended			Three Months Ended
	(As Restated)
Site rental revenues:
Revenues from tenant contracts	$	167,332		$	165,108		$	492,158		$	164,056		$	327,050		$	162,994
Amortization of tower installations and modifications^(a)	11,974			10,846			31,517			10,604			20,671			10,067
Total site rental revenues	179,306			175,954			523,675			174,660			347,721			173,061
Operating expenses:
Site rental costs of operations—third parties^(b)	36,270			37,616			112,469			38,355			75,862			37,507
Site rental costs of operations—related parties^(b)	11,512			10,163			30,478			9,700			19,306			9,606
Site rental costs of operations—total^(b)	47,782			47,779			142,947			48,055			95,168			47,113
Management fee—related party	12,293			12,207			36,227			12,031			24,020			11,989
Asset write-down charges	249			—			344			—			344			344
Depreciation, amortization and accretion	51,707			51,684			155,821			52,083			104,137			52,054
Total operating expenses	112,031			111,670			335,339			112,169			223,669			111,500
Operating income (loss)	67,275			64,284			188,336			62,491			124,052			61,561
Interest expense and amortization of deferred financing costs	(9,968		)	(9,969		)	(29,906		)	(9,968		)	(19,937		)	(9,969		)
Other income (expense)	133			90			63			40			(27		)	(67		)
Income (loss) before income taxes	57,440			54,405			158,493			52,563			104,088			51,525
Benefit (provision) for income taxes	(137		)	(93		)	(279		)	(93		)	(186		)	(93		)
Net income (loss)	$	57,303		$	54,312		$	158,214		$	52,470		$	103,902		$	51,432


(a)	Represents the amortization of deferred revenues recorded in connection with the CCIC transactions described in note 2 that result in permanent improvements to the Company's towers. The Company receives no cash from, and is not party to, such transactions

(b)

Exclusive of depreciation, amortization and accretion shown separately and certain indirect cost

Consolidated Balance Sheet



	December 31, 2018
	As Reported		Restatement Adjustments			Other Adjustments			As Restated
ASSETS
Property and equipment, net	$	1,017,767	$	(4,584	)	$	(2,732	)	$	1,010,451
Total assets	3,621,436		(4,584		)	(2,732		)	3,614,120

LIABILITIES AND EQUITY
Current liabilities:
Deferred revenues^(a)	12,533		47,233			—			59,766
Total current liabilities	31,458		47,233			—			78,691
Other long-term liabilities^(a)	50,108		159,244			—			209,352
Total liabilities	1,188,445		206,477			—			1,394,922
Member's equity:
Member's equity	2,432,991		(211,061		)	(2,732		)	2,219,198
Total member's equity	2,432,991		(211,061		)	(2,732		)	2,219,198
Total liabilities and equity	$	3,621,436	$	(4,584	)	$	(2,732	)	$	3,614,120

(a)

Reflects the recording of deferred revenues in connection with the CCIC transactions that result in permanent improvements to the Company's towers described above. The Company receives no cash from, and is not party to, such transactions.

consolidated income statement [Table Text Block]

Condensed Income Statement [Table Text Block]

on and accretion shown separately and certain indirect costs included in the management fee.The following tables illustrate the Historical Adjustments, where applicable, on the Company’s condensed consolidated statement of operations for each period presented. Only line items impacted by th

Consolidated Statement of Operations



	Year Ended December 31, 2018
	As Reported		Restatement Adjustments			Other Adjustments			As Restated
Site rental revenues:
Revenues from tenant contracts	$	659,490	$	—		$	—		$	659,490
Amortization of tower installations and modifications^(a)	—		43,491			—			43,491
Total site rental revenues	659,490		43,491			—			702,981
Operating expenses:
Depreciation, amortization and accretion	210,072		(2,367		)	$	(177	)	207,528
Total operating expenses	449,914		(2,367		)	(177		)	447,370
Operating income (loss)	209,576		45,858			177			255,611
Income (loss) before income taxes	169,898		45,858			177			215,933
Net income (loss)	$	169,482	$	45,858		$	177		$	215,517



	Year Ended December 31, 2017
	As Reported		Restatement Adjustments			Other Adjustments			As Restated
Site rental revenues:
Revenues from tenant contracts	$	616,897	$	—		$	—		$	616,897
Amortization of tower installations and modifications^(a)	—		38,435			—			38,435
Total site rental revenues	616,897		38,435			—			655,332
Operating expenses:
Depreciation, amortization and accretion	210,607		(2,710		)	(133		)	207,764
Total operating expenses	444,153		(2,710		)	(133		)	441,310
Operating income (loss)	172,744		41,145			133			214,022
Income (loss) before income taxes	133,157		41,145			133			174,435
Net income (loss)	$	133,771	$	41,145		$	133		$	175,049

(a)

Represents the amortization of deferred revenues recorded in connection with the CCIC transactions that result in permanent improvements to the Company's towers described above. The Company receives no cash from, and is not party to, such transactions

Consolidated statement of cash flows [Table Text Block]

(a)

The Company receives no cash from, and is not party to, the CCIC transactions described in note 2. Such transactions, however, are reflected on the cash flow statement for GAAP purposes as if an amount equal to the lease component for such transactions had been received by the Company, and as such, the amounts have been recorded as fixed assets (in the form of permanent improvements) and deferred revenues.

The following tables illustrate the Historical Adjustments, where applicable, on the Company’s condensed consolidated statement of cash flows for each period. Only line items impacted by the Historical Adjustments are presented, and as such, components will not sum to totals.



	Nine Months Ended September 30, 2019
	As Reported			Restatement Adjustments			Other Adjustments			As Restated
Cash flows from operating activities^(a):
Net income (loss)	$	136,017		$	40,579		$	141		$	176,737
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, amortization and accretion	157,436			(2,208		)	(141		)	155,087
Changes in assets and liabilities:
Increase (decrease) in other liabilities	1,617			13,860			—			15,477
Net cash provided by (used for) operating activities	289,983			52,231			—			342,214
Cash flows from investing activities^(a):
Capital expenditures	(64,403		)	—			199			(64,204		)
Net cash provided by (used for) investing activities	(64,403		)	—			199			(64,204		)
Cash flows from financing activities^(a):
Distributions to member	(225,801		)	(52,231		)	(199		)	(278,231		)
Net cash provided by (used for) financing activities	(225,801		)	(52,231		)	(199		)	(278,231		)
Net increase (decrease) in cash and cash equivalents	(221		)	—			—			(221		)
Cash and cash equivalents at beginning of year	18,707			—			—			18,707
Cash and cash equivalents at end of year	$	18,486		$	—		$	—		$	18,486



	Six Months Ended June 30, 2019
	As Reported			Restatement Adjustments			Other Adjustments			As Restated
Cash flows from operating activities^(a):
Net income (loss)	$	88,745		$	26,407		$	93		$	115,245
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, amortization and accretion	104,771			(1,472		)	(93		)	103,206
Changes in assets and liabilities:
Increase (decrease) in other liabilities	908			8,565			—			9,473
Net cash provided by (used for) operating activities	184,416			33,500			—			217,916
Cash flows from investing activities^(a):
Capital expenditures	(41,464		)	—			106			(41,358		)
Net cash provided by (used for) investing activities	(41,464		)	—			106			(41,358		)
Cash flows from financing activities^(a):
Distributions to member	(143,980		)	(33,500		)	(106		)	(177,586		)
Net cash provided by (used for) financing activities	(143,980		)	(33,500		)	(106		)	(177,586		)
Net increase (decrease) in cash and cash equivalents	(1,028		)	—			—			(1,028		)
Cash and cash equivalents at beginning of year	18,707			—			—			18,707
Cash and cash equivalents at end of year	$	17,679		$	—		$	—		$	17,679

(a)



	Three Months Ended March 31, 2019
	As Reported			Restatement Adjustments			Other Adjustments			As Restated
Cash flows from operating activities^(a):
Net income (loss)	$	44,685		$	12,907		$	46		$	57,638
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, amortization and accretion	52,362			(736		)	(46		)	51,580
Changes in assets and liabilities:
Increase (decrease) in other liabilities	3,738			2,230			—			5,968
Net cash provided by (used for) operating activities	108,752			14,401			—			123,153
Cash flows from investing activities^(a):
Capital expenditures	(18,745		)	—			67			(18,678		)
Net cash provided by (used for) investing activities	(18,745		)	—			67			(18,678		)
Cash flows from financing activities^(a):
Distributions to member	(91,004		)	(14,401		)	(67		)	(105,472		)
Net cash provided by (used for) financing activities	(91,004		)	(14,401		)	(67		)	(105,472		)
Net increase (decrease) in cash and cash equivalents	(997		)	—			—			(997		)
Cash and cash equivalents at beginning of year	18,707			—			—			18,707
Cash and cash equivalents at end of year	$	17,710		$	—		$	—		$	17,710



	Nine Months Ended September 30, 2018
	As Reported			Restatement Adjustments			Other Adjustments			As Restated
Cash flows from operating activities^(a):
Net income (loss)	$	124,753		$	33,329		$	132		$	158,214
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, amortization and accretion	157,765			(1,812		)	(132		)	155,821
Changes in assets and liabilities:
Increase (decrease) in other liabilities	3,009			7,817			—			10,826
Net cash provided by (used for) operating activities	284,368			39,334			—			323,702
Cash flows from investing activities^(a):
Capital expenditures	(52,187		)	—			192			(51,995		)
Net cash provided by (used for) investing activities	(52,187		)	—			192			(51,995		)
Cash flows from financing activities^(a):
Distributions to member	(238,716		)	(39,334		)	(192		)	(278,242		)
Net cash provided by (used for) financing activities	(238,716		)	(39,334		)	(192		)	(278,242		)
Net increase (decrease) in cash and cash equivalents	(6,535		)	—			—			(6,535		)
Cash and cash equivalents at beginning of year	30,771			—			—			30,771
Cash and cash equivalents at end of year	$	24,236		$	—		$	—		$	24,236

(a)



	Six Months Ended June 30, 2018
	As Reported			Restatement Adjustments			Other Adjustments			As Restated
Cash flows from operating activities^(a):
Net income (loss)	$	81,936		$	21,879		$	87		$	103,902
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, amortization and accretion	105,432			(1,208		)	(87		)	104,137
Changes in assets and liabilities:
Increase (decrease) in other liabilities	2,992			3,028			—			6,020
Net cash provided by (used for) operating activities	182,921			23,699			—			206,620
Cash flows from investing activities^(a):
Capital expenditures	(32,414		)	—			114			(32,300		)
Net cash provided by (used for) investing activities	(32,414		)	—			114			(32,300		)
Cash flows from financing activities^(a):
Distributions to member	(159,623		)	(23,699		)	(114		)	(183,436		)
Net cash provided by (used for) financing activities	(159,623		)	(23,699		)	(114		)	(183,436		)
Net increase (decrease) in cash and cash equivalents	(9,116		)	—			—			(9,116		)
Cash and cash equivalents at beginning of year	30,771			—			—			30,771
Cash and cash equivalents at end of year	$	21,655		$	—		$	—		$	21,655



	Three Months Ended March 31, 2018
	As Reported			Restatement Adjustments			Other Adjustments			As Restated
Cash flows from operating activities^(a):
Net income (loss)	$	40,718		$	10,671		$	43		$	51,432
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, amortization and accretion	52,701			(604		)	(43		)	52,054
Changes in assets and liabilities:
Increase (decrease) in other liabilities	4,964			1,143			—			6,107
Net cash provided by (used for) operating activities	109,846			11,210			—			121,056
Cash flows from investing activities^(a):
Capital expenditures	(14,821		)	—			55			(14,766		)
Net cash provided by (used for) investing activities	(14,821		)	—			55			(14,766		)
Cash flows from financing activities^(a):
Distributions to member	(97,308		)	(11,210		)	(55		)	(108,573		)
Net cash provided by (used for) financing activities	(97,308		)	(11,210		)	(55		)	(108,573		)
Net increase (decrease) in cash and cash equivalents	(2,283		)	—			—			(2,283		)
Cash and cash equivalents at beginning of year	30,771			—			—			30,771
Cash and cash equivalents at end of year	$	28,488		$	—		$	—		$	28,488

(a)

Condensed Cash Flow Statement [Table Text Block]

Consolidated Statement of Cash Flows



	Year Ended December 31, 2018
	As Reported			Restatement Adjustments			Other Adjustments			As Restated
Cash flows from operating activities^(a):
Net income (loss)	$	169,482		$	45,858		$	177		$	215,517
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, amortization and accretion	210,072			(2,367		)	(177		)	207,528
Increase (decrease) in other liabilities	4,346			11,302			—			15,648
Net cash provided by (used for) operating activities	372,048			54,793			—			426,841
Cash flows from investing activities^(a):
Capital expenditures	(71,150		)	—			221			(70,929		)
Net cash provided by (used for) investing activities	(71,150		)	—			221			(70,929		)
Cash flows from financing activities^(a):
Distributions to member	(312,962		)	(54,793		)	(221		)	(367,976		)
Net cash provided by (used for) financing activities	(312,962		)	(54,793		)	(221		)	(367,976		)
Net increase (decrease) in cash and cash equivalents	(12,064		)	—			—			(12,064		)
Cash and cash equivalents at beginning of year	30,771			—			—			30,771
Cash and cash equivalents at end of year	$	18,707		$	—		$	—		$	18,707



	Year Ended December 31, 2017
	As Reported			Restatement Adjustments			Other Adjustments			As Restated
Cash flows from operating activities^(a):
Net income (loss)	$	133,771		$	41,145		$	133		$	175,049
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, amortization and accretion	210,607			(2,710		)	(133		)	207,764
Increase (decrease) in other liabilities	1,964			(1,185		)	—			779
Net cash provided by (used for) operating activities	357,317			37,250			—			394,567
Cash flows from investing activities^(a):
Capital expenditures	(49,551		)	—			1,239			(48,312		)
Net cash provided by (used for) investing activities	(49,551		)	—			1,239			(48,312		)
Cash flows from financing activities^(a):
Distributions to member	(296,545		)	(37,250		)	(1,239		)	(335,034		)
Net cash provided by (used for) financing activities	(296,545		)	(37,250		)	(1,239		)	(335,034		)
Net increase (decrease) in cash and cash equivalents	11,221			—			—			11,221
Cash and cash equivalents at beginning of year	19,550			—			—			19,550
Cash and cash equivalents at end of year	$	30,771		$	—		$	—		$	30,771