Condensed Consolidated Statement of Operations Statement - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenues from tenant contracts		$ 187,636	$ 173,348	$ 549,484	$ 517,041
Amortization of tower installations and modifications	[1]	14,409	14,818	44,168	43,639
Total site rental revenues		202,045	188,166	593,652	560,680
Operating expenses:
Site rental cost of operations—third parties(b)	[2]	39,791	38,640	117,468	115,156
Ground rent expenses—related parties		11,858	11,446	35,584	34,235
Site rental cost of operations—total(b)	[2]	51,649	50,086	153,052	149,391
Management fee—related party		13,923	13,084	40,835	38,596
Asset write-down charges		5	0	661	424
Depreciation, amortization and accretion		52,335	53,048	157,552	158,138
Total operating expenses		117,912	116,218	352,100	346,549
Operating income (loss)		84,133	71,948	241,552	214,131
Interest expense and amortization of deferred financing costs		(9,969)	(9,969)	(29,906)	(29,906)
Other income (expense)		39	(12)	106	74
Income (loss) before income taxes		74,203	61,967	211,752	184,299
Benefit (provision) for income taxes		(100)	(80)	(299)	(292)
Net income (loss)		$ 74,103	$ 61,887	$ 211,453	$ 184,007

[1] Represents the amortization of deferred revenues recorded in connection with the tower installation and modification transactions (described in note 4) that result in permanent improvements to the Company's towers. The Company receives no cash from, and is not party to, such transactions.

[2] Exclusive of depreciation, amortization and accretion shown separately and certain indirect costs included in the management fee.