The revision corrects presentation differences between Crown Castle’s earnings materials and its third-quarter Form 10-Q.
The company moved $90 million to operating lease right-of-use assets and $67 million to other assets, net, from other intangible assets, net. It also shifted the related cash outflow from investing activities to operating activities, changing the subtotals for net cash provided by each activity.
Crown Castle said the changes did not affect total assets or the statement of operations. The update also includes corresponding revisions to Consolidated Return on Invested Capital and Cash Yield on Invested Capital.
The Nov. 4 Form 8-K/A furnished an updated earnings release and an updated supplemental package. The new supplement supersedes the original package. Crown Castle said other figures were unchanged apart from the classification changes and related measure updates.
The amendment updates materials first filed Oct. 21, when Crown Castle raised its 2026 outlook despite lower third-quarter revenue.
