Document and Entity Information	6 Months Ended
Document and Entity Information	Jun. 30, 2013	Jul. 19, 2013
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q2
Entity Registrant Name	AMERICAN TOWER CORP /MA/
Entity Central Index Key	0001053507
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		394,997,158

CONDENSED CONSOLIDATED BALANCE SHEETS-Unaudited (USD $)
In Thousands, unless otherwise specified

Jun. 30, 2013

Dec. 31, 2012

CURRENT ASSETS:

Cash and cash equivalents

$ 448,447

$ 368,618

Restricted cash

97,277

69,316

Short-term investments

14,257

^[1]

6,018

Accounts receivable, net

130,861

143,772

Prepaid and other current assets

232,436

222,895

^[2]

Deferred income taxes

22,773

25,754

Total current assets

946,051

836,373

PROPERTY AND EQUIPMENT, net

5,811,081

5,766,254

GOODWILL

2,832,392

2,850,573

^[3]

OTHER INTANGIBLE ASSETS, net

3,214,383

3,197,640

^[2]

DEFERRED INCOME TAXES

216,463

209,589

DEFERRED RENT ASSET

842,093

776,201

NOTES RECEIVABLE AND OTHER NON-CURRENT ASSETS

476,931

452,788

TOTAL

14,339,394

14,089,418

CURRENT LIABILITIES:

Accounts payable

91,021

89,578

Accrued expenses

293,605

286,962

Distributions payable

107,053

189

Accrued interest

89,701

71,271

Current portion of long-term obligations

57,350

60,031

Unearned revenue

142,310

124,147

Total current liabilities

781,040

632,178

LONG-TERM OBLIGATIONS

8,798,604

8,693,345

ASSET RETIREMENT OBLIGATIONS

451,549

435,613

OTHER NON-CURRENT LIABILITIES

688,334

644,101

Total liabilities

10,719,527

10,405,237

COMMITMENTS AND CONTINGENCIES

EQUITY:

Preferred stock: $.01 par value; 20,000,000 shares authorized; no shares issued or outstanding

Common stock: $.01 par value; 1,000,000,000 shares authorized; 396,953,771 and 395,963,218 shares issued; and 395,129,882 and 395,091,213 shares outstanding, respectively

3,969

3,959

Additional paid-in capital

5,061,814

5,012,124

Distributions in excess of earnings

(1,135,851)

(1,196,907)

Accumulated other comprehensive loss

(274,256)

(183,347)

Treasury stock (1,823,889 and 872,005 shares at cost, respectively)

(137,353)

(62,728)

Total American Tower Corporation equity

3,518,323

3,573,101

Noncontrolling interest

101,544

111,080

Total equity

3,619,867

3,684,181

TOTAL

$ 14,339,394

$ 14,089,418

[1]	Consists of highly liquid investments with original maturities in excess of three months.
[2]	December 31, 2012 balances have been revised to reflect purchase accounting measurement period adjustments.
[3]	Balances have been revised to reflect purchase accounting measurement period adjustments.

CONDENSED CONSOLIDATED BALANCE SHEETS-Unaduited (Parenthetical) (USD $)	Jun. 30, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	396,953,771	395,963,218
Common stock, shares outstanding	395,129,882	395,091,213
Treasury stock, shares	1,823,889	872,005

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS-Unaudited (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
REVENUES:
Rental and management	$ 789,199	$ 682,262	$ 1,566,632	$ 1,366,252
Network development services	19,631	15,472	44,926	27,999
Total operating revenues	808,830	697,734	1,611,558	1,394,251
OPERATING EXPENSES:
Rental and management (including stock-based compensation expense of $257, $202, $503 and $399, respectively)	198,217	165,060	389,512	328,784
Network development services (including stock-based compensation expense of $149, $240, $341 and $504, respectively)	7,492	7,324	17,963	14,585
Depreciation, amortization and accretion	184,608	172,072	370,412	321,727
Selling, general, administrative and development expense (including stock-based compensation expense of $16,649, $13,109, $37,253 and $25,693, respectively)	99,803	76,848	200,956	156,432
Other operating expenses	5,898	5,944	20,217	27,791
Total operating expenses	496,018	427,248	999,060	849,319
OPERATING INCOME	312,812	270,486	612,498	544,932
OTHER INCOME (EXPENSE):
Interest income, TV Azteca, net of interest expense of $371, $371, $742 and $742, respectively	3,586	3,586	7,129	7,129
Interest income	1,412	2,283	3,126	4,536
Interest expense	(100,815)	(100,233)	(212,581)	(195,350)
Loss on retirement of long-term obligations	(2,669)	0	(37,967)	(398)
Other expense (including unrealized foreign currency losses of $142,909, $114,876, $120,766 and $59,038, respectively)	(141,660)	(118,623)	(119,369)	(65,762)
Total other expense	(240,146)	(212,987)	(359,662)	(249,845)
INCOME FROM CONTINUING OPERATIONS BEFORE INCOME TAXES AND INCOME ON EQUITY METHOD INVESTMENTS	72,666	57,499	252,836	295,087
Income tax benefit (provision)	11,447	(23,815)	(7,775)	(51,063)
Income on equity method investments	0	5	0	23
NET INCOME	84,113	33,689	245,061	244,047
Net loss attributable to noncontrolling interest	15,708	14,520	26,167	25,468
NET INCOME ATTRIBUTABLE TO AMERICAN TOWER CORPORATION	$ 99,821	$ 48,209	$ 271,228	$ 269,515
NET INCOME PER COMMON SHARE AMOUNTS:
Basic net income attributable to American Tower Corporation (in dollars per share)	$ 0.25	$ 0.12	$ 0.69	$ 0.68
Diluted net income attributable to American Tower Corporation (in dollars per share)	$ 0.25	$ 0.12	$ 0.68	$ 0.68
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING:
Basic (in shares)	395,420	394,743	395,330	394,314
Diluted (in shares)	399,458	398,811	399,659	398,750
DISTRIBUTIONS DECLARED, PER SHARE (in dollars per share)	$ 0.27	$ 0.22	$ 0.53	$ 0.43

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS-Unaudited (Parenthetical) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Stock-based compensation expense	$ 17,055	$ 13,551	$ 38,097	$ 26,596
Unrealized foreign currency losses	(142,909)	(114,876)	(120,766)	(59,038)
Rental And Management [Member]
Stock-based compensation expense	257	202	503	399
Network Development Services [Member]
Stock-based compensation expense	149	240	341	504
Selling General Administrative And Development Expense [Member]
Stock-based compensation expense	16,649	13,109	37,253	25,693
TV Azteca [Member]
Net of interest expense	$ 371	$ 371	$ 742	$ 742

- Definition

The aggregate unrealized foreign currency transaction gain (loss) (pretax) included in determining net income for the reporting period. Represents the aggregate of gains (losses) on transactions that are unsettled as of the balance sheet date, which is therefore an adjustment to reconcile income (loss) from continuing operations to net cash provided by or used in continuing operations. Excludes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting entity's financial statements. For certain entities, primarily banks, that are dealers in foreign exchange, foreign currency transaction gains (losses) may be disclosed as dealer gains (losses).

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CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE (LOSS) INCOME-Unaudited (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Statement of Other Comprehensive Income [Abstract]
Net income	$ 84,113	$ 33,689	$ 245,061	$ 244,047
Other comprehensive income (loss):
Changes in fair value of cash flow hedges, net of taxes of $345, $0, $456 and $0, respectively	3,793	(1,145)	2,749	(1,528)
Reclassification of unrealized losses on cash flow hedges to net income, net of taxes of $59, $0, $118 and $0, respectively	645	150	1,194	198
Reclassification of unrealized losses on available-for-sale securities to net income	0	0	0	495
Foreign currency translation adjustments, net of taxes of $(7,149), $5,455, $6,583 and $6,097, respectively	(123,369)	(112,048)	(95,942)	(75,139)
Other comprehensive loss	(118,931)	(113,043)	(91,999)	(75,974)
Comprehensive (loss) income	(34,818)	(79,354)	153,062	168,073
Comprehensive loss attributable to noncontrolling interest	18,426	21,942	27,257	40,756
Comprehensive (loss) income attributable to American Tower Corporation	$ (16,392)	$ (57,412)	$ 180,319	$ 208,829

CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME-Unaudited (Parenthetical) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Statement of Other Comprehensive Income [Abstract]
Reclssification of unrealized losses on cash flow hedges to net income, tax	$ 59	$ 0	$ 118	$ 0
Foreign currency translation adjustments, tax	(7,149)	5,455	6,583	6,097
Net change in fair value of cash flow hedges, tax	$ 345	$ 0	$ 456	$ 0

- Definition

Tax effect, net of reclassification adjustments, of the change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency of the reporting entity. Also includes the following: gain (loss) on foreign currency forward exchange contracts; foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; and gain (loss) on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain (loss) that has been designated and qualified as a hedging instrument for hedging of the foreign currency exposure of a net investment in a foreign operation.

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- Definition

Tax effect of the income statement impact of the reclassification adjustment of accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges realized in net income. Also includes reclassification adjustments of an entity's share of an equity investee's deferred hedging gain (loss) realized in net income.

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- Definition

Tax effect of the change in accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Also includes an entity's share of an equity investee's increase (decrease) in deferred hedging gain (loss).

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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS-Unaudited (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
CASH FLOWS PROVIDED BY OPERATING ACTIVITIES:
Net income	$ 245,061	$ 244,047
Adjustments to reconcile net income to cash provided by operating activities:
Stock-based compensation expense	38,097	26,596
Depreciation, amortization and accretion	370,412	321,727
Loss on early retirement of securitized debt	35,288	0
Other non-cash items reflected in statements of operations	127,946	112,660
Increase in net deferred rent asset	(53,017)	(59,590)
(Increase) decrease in restricted cash	(27,961)	4,083
(Increase) decrease in assets	(10,229)	33,478
Increase in liabilities	58,924	79,874
Cash provided by operating activities	784,521	762,875
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for purchase of property and equipment and construction activities	(280,605)	(226,402)
Payments for acquisitions, net of cash acquired	(311,170)	(532,860)
Proceeds from sale of short-term investments and other non-current assets	27,978	192,977
Payments for short-term investments	(36,881)	(198,174)
Deposits, restricted cash, investments and other	(1,096)	(2,450)
Cash used for investing activities	(601,774)	(766,909)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from short-term borrowings, net	0	17,127
Borrowings under credit facilities	249,000	1,325,000
Proceeds from issuance of senior notes, net	983,354	698,670
Proceeds from issuance of Securities in securitization transaction, net	1,778,496	0
Proceeds from term loan credit facility	0	750,000
Proceeds from other long-term borrowings	16,000	77,699
Repayments of notes payable, credit facilities and capital leases	(2,938,699)	(2,652,458)
Contributions from noncontrolling interest holders, net	17,721	46,476
Purchases of common stock	(74,625)	(10,838)
Proceeds from stock options	19,752	31,134
Distributions	(102,984)	(82,881)
Payment for early retirement of securitized debt	(29,234)	0
Deferred financing costs and other financing activities	(13,641)	(29,639)
Cash (used for) provided by financing activities	(94,860)	170,290
Net effect of changes in foreign currency exchange rates on cash and cash equivalents	(8,058)	(14,510)
NET INCREASE IN CASH AND CASH EQUIVALENTS	79,829	151,746
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	368,618	330,191
CASH AND CASH EQUIVALENTS, END OF PERIOD	448,447	481,937
CASH PAID FOR INCOME TAXES (NET OF REFUNDS OF $13,477 AND $17,064, RESPECTIVELY)	17,153	12,776
CASH PAID FOR INTEREST	181,315	171,661
NON-CASH INVESTING AND FINANCING ACTIVITIES:
INCREASE (DECREASE) IN ACCOUNTS PAYABLE AND ACCRUED EXPENSES FOR PURCHASES OF PROPERTY AND EQUIPMENT AND CONSTRUCTION ACTIVITIES	17,142	(6,978)
PURCHASES OF PROPERTY AND EQUIPMENT UNDER CAPITAL LEASES	$ 9,422	$ 6,021

CONSOLIDATED STATEMENTS OF CASH FLOWS-Unaudited (Parenthetical) (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Statement of Cash Flows [Abstract]
Proceeds from income tax refunds	$ 13,477	$ 17,064

CONDENSED CONSOLIDATED STATEMENT OF EQUITY-Unaudited (USD $) In Thousands, except Share data, unless otherwise specified	Total	Common Stock	Treasury Stock	Additional Paid-in Capital	Other Comprehensive (Loss) Income	Earnings (Distributions) in Excess of Distributions (Earnings)	Noncontrolling Interest
BALANCE at Dec. 31, 2011	$ 3,410,142	$ 3,936		$ 4,903,800	$ (142,617)	$ (1,477,899)	$ 122,922
BALANCE (shares) at Dec. 31, 2011		393,642,079
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation related activity (shares)		1,515,284
Stock-based compensation related activity	40,108	15		40,093
Issuance of common stock-Stock Purchase Plan (shares)		47,424
Issuance of common stock-Stock Purchase Plan	2,363	1		2,362
Treasury stock activity (shares)			(169,527)
Treasury stock activity	(10,838)		(10,838)
Change in fair value of cash flow hedges, net of tax	(1,528)				(1,146)		(382)
Reclassification of unrealized losses on cash flow hedges to net income, net of tax	198				198
Reclassification of unrealized losses on available-for-sale securities to net income	495				495
Foreign currency translation adjustment, net of tax	(75,139)				(60,233)		(14,906)
Contributions from non-controlling interest	46,781						46,781
Distributions to non-controlling interest	(305)						(305)
Dividends/distribuitons declared	(170,134)					(170,134)
Net income (loss)	244,047					269,515	(25,468)
BALANCE at Jun. 30, 2012	3,486,190	3,952	(10,838)	4,946,255	(203,303)	(1,378,518)	128,642
BALANCE (shares) at Jun. 30, 2012		395,204,787	(169,527)
BALANCE at Dec. 31, 2012	3,684,181	3,959	(62,728)	5,012,124	(183,347)	(1,196,907)	111,080
BALANCE (shares) at Dec. 31, 2012		395,963,218	(872,005)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation related activity (shares)		952,304
Stock-based compensation related activity	47,373	10		47,363
Issuance of common stock-Stock Purchase Plan (shares)		38,249	0
Issuance of common stock-Stock Purchase Plan	2,327	0	0	2,327
Treasury stock activity (shares)			(951,884)
Treasury stock activity	(74,625)		(74,625)		0		0
Change in fair value of cash flow hedges, net of tax	2,749				2,456		293
Reclassification of unrealized losses on cash flow hedges to net income, net of tax	1,194				1,120		74
Reclassification of unrealized losses on available-for-sale securities to net income	0
Foreign currency translation adjustment, net of tax	(95,942)				(94,485)		(1,457)
Contributions from non-controlling interest	18,020						18,020
Distributions to non-controlling interest	(299)					0	(299)
Dividends/distribuitons declared	(210,172)					(210,172)
Net income (loss)	245,061					271,228	(26,167)
BALANCE at Jun. 30, 2013	$ 3,619,867	$ 3,969	$ (137,353)	$ 5,061,814	$ (274,256)	$ (1,135,851)	$ 101,544
BALANCE (shares) at Jun. 30, 2013		396,953,771	(1,823,889)

Description of Business, Basis of Presentation and Accounting Policies	6 Months Ended
	Jun. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business, Basis of Presentation and Accounting Policies	Description of Business, Basis of Presentation and Accounting Policies American Tower Corporation is, through its various subsidiaries (collectively, “ATC” or the “Company”), an independent owner, operator and developer of wireless and broadcast communications real estate in the United States, Brazil, Chile, Colombia, Germany, Ghana, India, Mexico, Peru, South Africa and Uganda. The Company’s primary business is the leasing of antenna space on multi-tenant communications sites to wireless service providers, radio and television broadcast companies, wireless data and data providers, government agencies and municipalities and tenants in a number of other industries. The Company also manages rooftop and tower sites for property owners, operates in-building and outdoor distributed antenna system (“DAS”) networks, holds property interests under third-party communications sites and provides network development services that primarily support its rental and management operations and the addition of new tenants and equipment on its sites. Effective January 1, 2012, the Company reorganized to qualify as a real estate investment trust for federal income tax purposes (“REIT”). ATC is a holding company that conducts its operations through its directly and indirectly owned subsidiaries and its joint ventures. ATC’s principal domestic operating subsidiaries are American Towers LLC and SpectraSite Communications, LLC. ATC conducts its international operations through its subsidiary, American Tower International, Inc., which in turn conducts operations through its various international operating subsidiaries and joint ventures. The accompanying condensed consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The financial information included herein is unaudited; however, the Company believes that all adjustments (consisting primarily of normal recurring adjustments) considered necessary for a fair presentation of the Company’s financial position and results of operations for such periods have been included. These condensed consolidated financial statements and related notes should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2012. The Company believes that since January 1, 2012, it has been organized and has operated in a manner that enables it to qualify, and intends to continue to operate in a manner that will allow it to continue to qualify, as a REIT for federal income tax purposes. The Company holds and operates certain of its assets through one or more taxable REIT subsidiaries (“TRSs”). A TRS is a subsidiary of a REIT that is subject to applicable corporate income tax. The Company’s use of TRSs enables it to continue to engage in certain businesses while complying with REIT qualification requirements and also allows the Company to retain income generated by these businesses for reinvestment without the requirement of distributing those earnings. The non-REIT qualified businesses that the Company holds through TRSs include its network development services segment. In addition, the Company has included most of its international operations and DAS networks business within its TRSs. The Company changed the election for substantially all of its Mexican operations, all of which was previously designated as a TRS, to be treated as a qualified REIT subsidiary as of March 1, 2013. Although the election did not have a material effect on the Company’s deferred tax position, the Company recognized a one-time dividend from its Mexican operations, the income from which the Company may either offset with its net operating losses or distribute to its stockholders as part of its regular distributions. For all periods subsequent to March 1, 2013, the Company will be required to include the income from its Mexican operations as part of its REIT taxable income for the purpose of computing the Company’s REIT distribution requirements. The Company may, from time to time, change the election of other previously designated TRSs that hold certain of its other international operations to be treated as qualified REIT subsidiaries or other disregarded entities (collectively, “QRSs”), and may reorganize and transfer certain assets or operations from its TRSs to other subsidiaries, including QRSs. As a REIT, the Company generally will not be subject to federal income taxes on its income and gains that the Company distributes to its stockholders, including the income derived from leasing towers. However, even as a REIT, the Company will remain obligated to pay income taxes on earnings from its TRS assets. In addition, the Company’s international assets and operations continue to be subject to taxation in the foreign jurisdictions where those assets are held or those operations are conducted. Principles of Consolidation and Basis of Presentation—The accompanying condensed 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 or cost method, depending upon the Company’s ability to exercise significant influence over operating and financial policies. All intercompany accounts and transactions have been eliminated. 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 condensed consolidated financial statements and accompanying notes. Actual results may differ from those estimates, and such differences could be material to the accompanying condensed consolidated financial statements. The significant estimates in the accompanying condensed consolidated financial statements include impairment of long-lived assets (including goodwill), asset retirement obligations, revenue recognition, rent expense, stock-based compensation, income taxes and accounting for business combinations. 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. Changes in Presentation—Changes have been made to the presentation of the Company's condensed consolidated statements of cash flows for the six months ended June 30, 2012 to be consistent with the current year presentation. Specifically, amounts surrendered for the satisfaction of employee tax obligations in connection with the vesting of restricted stock units of $16.3 million that were previously included in purchases of common stock are now included in deferred financing costs and other financing activities in the Company's condensed consolidated statements of cash flows. Recently Adopted Accounting Standards—In February 2013, the Financial Accounting Standards Board (“FASB”) issued additional guidance on comprehensive income which adds new disclosure requirements for items reclassified out of accumulated other comprehensive income (“AOCI”) by component. This guidance enhances the transparency of changes in other comprehensive income (“OCI”) and items transferred out of AOCI in the financial statements and it does not amend any existing requirements for reporting net income or OCI in the financial statements. Since the guidance relates only to presentation and disclosure of information, the adoption did not have a material effect on the Company’s condensed consolidated financial condition or results of operations. In February 2013, the FASB issued guidance that clarifies the scope of transactions subject to disclosures about offsetting assets and liabilities. The guidance requires an entity to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. This guidance is effective for annual and interim reporting periods beginning on or after January 1, 2013 on a retrospective basis. The adoption of this guidance did not have a material impact on the Company’s disclosures in the condensed consolidated financial statements.

- Definition

The entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. May be provided in more than one note to the financial statements, as long as users are provided with an understanding of (1) the significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement with a VIE, (2) the nature of restrictions on a consolidated VIE's assets reported by an enterprise in its statement of financial position, including the carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an enterprise's involvement with the VIE, and (4) how an enterprise's involvement with the VIE affects the enterprise's financial position, financial performance, and cash flows. Describes procedure if disclosures are provided in more than one note to the financial statements.

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Prepaid and Other Current Assets

6 Months Ended

Jun. 30, 2013

Prepaid Expense and Other Assets, Current [Abstract]

Prepaid and Other Current Assets

Prepaid and other current assets consist of the following as of (in thousands):



	June 30, 2013		December 31, 2012 (1)
Prepaid operating ground leases	$	61,081	$	56,916
Prepaid income tax	60,365		57,665
Unbilled receivables	35,875		32,588
Prepaid assets	29,656		19,037
Value added tax and other consumption tax receivables	14,559		22,443
Other miscellaneous current assets	30,900		34,246
Balance	$	232,436	$	222,895

(1) December 31, 2012 balances have been revised to reflect purchase accounting measurement period adjustments.

Goodwill and Other Intangible Assets

6 Months Ended

Jun. 30, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets

The changes in the carrying value of goodwill for the Company’s business segments are as follows (in thousands):



	Rental and Management					Network Development Services		Total
	Domestic		International			Network Development Services		Total
Balance as of January 1, 2013 (1)	$	2,320,645	$	527,928		$	2,000	$	2,850,573
Additions	4,608		12,821			—		17,429
Effect of foreign currency translation	—		(35,610		)	—		(35,610		)
Balance as of June 30, 2013	$	2,325,253	$	505,139		$	2,000	$	2,832,392


(1)	Balances have been revised to reflect purchase accounting measurement period adjustments.

The Company’s other intangible assets subject to amortization consist of the following as of (in thousands):



		June 30, 2013							December 31, 2012 (1)
	Estimated Useful Lives	Gross Carrying Value		Accumulated Amortization			Net Book Value		Gross Carrying Value		Accumulated Amortization			Net Book Value
	(years)
Acquired network location (2)	Up to 20	$	1,730,583	$	(753,777	)	$	976,806	$	1,707,347	$	(721,135	)	$	986,212
Acquired customer-related intangibles	15-20	3,205,429		(1,055,142		)	2,150,287		3,120,858		(979,264		)	2,141,594
Acquired licenses and other intangibles	3-20	6,523		(1,523		)	5,000		26,079		(20,835		)	5,244
Economic Rights, TV Azteca	70	28,875		(14,069		)	14,806		28,954		(13,902		)	15,052
Total		4,971,410		(1,824,511		)	3,146,899		4,883,238		(1,735,136		)	3,148,102
Deferred financing costs, net (3)	N/A						67,484							49,538
Other intangible assets, net							$	3,214,383						$	3,197,640


(1)	December 31, 2012 balances have been revised to reflect purchase accounting measurement period adjustments.


(2)	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 or up to 20 years, as the Company considers these intangibles to be directly related to the tower assets.


(3)	Deferred financing costs are amortized over the term of the respective debt instruments to which they relate using the effective interest method. This amortization is included in interest expense rather than in amortization expense.

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 communications sites. The acquired customer-related intangibles typically represent the value to the Company of customer contracts and relationships in place at the time of an acquisition, including assumptions regarding estimated renewals. The acquired licenses and other intangibles consist primarily of non-competition agreements acquired from SpectraSite, Inc. and in other tower acquisitions. During the six months ended June 30, 2013, the Company retired $19.6 million of intangible assets related to non-competition agreements that had expired and were fully amortized.

The Company amortizes these intangibles on a straight-line basis over their estimated useful lives. As of June 30, 2013, the remaining weighted average amortization period of the Company’s intangible assets, excluding deferred financing costs and the TV Azteca Economic Rights detailed in note 5 to the Company’s consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012, was approximately 13 years. Amortization of intangible assets for the three and six months ended June 30, 2013 was approximately $61.1 million and $120.3 million (excluding amortization of deferred financing costs, which is included in interest expense), respectively. Amortization of intangible assets for the three and six months ended June 30, 2012 was approximately $55.7 million and $107.5 million (excluding amortization of deferred financing costs, which is included in interest expense), respectively. The Company expects to record amortization expense (excluding amortization of deferred financing costs) as follows over the next five years (in millions):




Fiscal Year
2013 (remaining year)	$	123.2
2014	232.4
2015	214.0
2016	201.7
2017	195.1
2018	188.7

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References+ Details

Financing Transactions	6 Months Ended
Financing Transactions	Jun. 30, 2013
Securities Financing Transactions [Abstract]
Financing Transactions	Financing Transactions Commercial Mortgage Pass-Through Certificates, Series 2007-1—During the year ended December 31, 2007, the Company completed a securitization transaction involving assets related to 5,295 broadcast and wireless communications towers owned by two special purpose subsidiaries of the Company through a private offering of $1.75 billion of Commercial Mortgage Pass-Through Certificates, Series 2007-1 (the “Certificates”). On March 15, 2013, the Company repaid all indebtedness outstanding under the Certificates ($1.75 billion in principal amount), plus prepayment consideration and accrued interest thereon and other costs and expenses related thereto, with proceeds from the offering of $1.8 billion of Secured Tower Revenue Securities, Series 2013-1A and Series 2013-2A, as described in more detail below (collectively, the “Securities”). The Company recorded a loss on retirement of long-term obligations in the accompanying statements of operations of $35.3 million, consisting of prepayment consideration of $29.2 million and the expense of deferred financing costs of $6.1 million. Secured Tower Revenue Securities, Series 2013-1A and Series 2013-2A—On March 15, 2013, the Company completed a securitization transaction (the “Securitization”) involving assets related to 5,195 wireless and broadcast communications towers (the “Secured Towers”) owned by two special purpose subsidiaries of the Company, through a private offering of $1.8 billion of the Securities. The net proceeds of the transaction were $1.78 billion. The Securities were issued by American Tower Trust I (the “Trust”), a trust established by American Tower Depositor Sub, LLC (the “Depositor”), an indirect wholly owned special purpose subsidiary of the Company. The assets of the Trust consist of a nonrecourse loan (the “Loan”) to American Tower Asset Sub, LLC and American Tower Asset Sub II, LLC (the “Borrowers”), pursuant to a First Amended and Restated Loan and Security Agreement dated as of March 15, 2013 (the “Loan Agreement”). The Borrowers are special purpose entities formed solely for the purpose of holding the Secured Towers subject to a securitization. The Securities were issued in two separate series of the same class pursuant to a First Amended and Restated Trust and Servicing Agreement (the “Trust Agreement”), with terms identical to the Loan. The effective weighted average interest rate of the Loan is 2.648%. The Series 2013-1A Securities have an expected life of five years with a final repayment date in March 2043. The Series 2013-2A Securities have an expected life of ten years with a final repayment date in March 2048. The effective weighted average life of the Securities is 8.6 years. Amounts due under the Loan will be paid by the Borrowers solely from the cash flows generated by the Secured Towers. These funds in turn will be used by or on behalf of the Trust to service the payment of interest on the Securities and for any other payments required by the Loan Agreement or Trust Agreement. The Borrowers are required to make monthly payments of interest on the Loan. Subject to certain limited exceptions described below, no payments of principal will be required to be made prior to March 15, 2018, which is the anticipated repayment date for the component of the Loan associated with the Series 2013-1A Securities. On a monthly basis, after payment of all required amounts under the Loan Agreement and Trust Agreement, the excess cash flows generated from the operation of the Secured Towers are released to the Borrowers, and can then be distributed to, and used by, the Company. However, if the debt service coverage ratio (the “DSCR”), generally defined as the net cash flow divided by the amount of interest, servicing fees and trustee fees that the Borrowers will be required to pay over the succeeding 12 months on the principal amount of the Loan, as of the last day of any calendar quarter prior to the applicable anticipated repayment date, is 1.30x or less (the “Cash Trap DSCR”) for such quarter, and the DSCR continues to be equal to or below the Cash Trap DSCR for two consecutive calendar quarters, then all cash flow in excess of amounts required to make debt service payments, to fund required reserves, to pay management fees and budgeted operating expenses and to make other payments required under the loan documents, referred to as excess cash flow, will be deposited into a reserve account instead of being released to the Borrowers. The funds in the reserve account will not be released to the Borrowers unless the DSCR exceeds the Cash Trap DSCR for two consecutive calendar quarters. An “amortization period” commences if (i) as of the end of any calendar quarter the DSCR equals or falls below 1.15x (the “Minimum DSCR”) for such calendar quarter and such amortization period will continue to exist until the DSCR exceeds the Minimum DSCR for two consecutive calendar quarters or (ii) on the anticipated repayment date the component of the Loan corresponding to the applicable subclass of the 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. During an amortization period all excess cash is applied to payment of the principal on the Loan. The Borrowers may prepay the Loan in whole or in part at any time provided it is accompanied by applicable prepayment consideration. If the prepayment occurs within twelve months of the anticipated repayment date for the Series 2013-1A Securities or eighteen months of the anticipated repayment date for the 2013-2A Securities, no prepayment consideration is due. The entire unpaid principal balance of the component of the Loan related to the Series 2013-1A Securities will be due in March 2043. The entire unpaid principal balance of the component of the Loan related to the Series 2013-2A Securities will be due in March 2048. The Loan may be defeased in whole at any time prior to the anticipated repayment date for any component of the Loan then outstanding. The Loan is secured by (1) mortgages, deeds of trust and deeds to secure debt on substantially all of the Secured Towers, (2) a pledge of the Borrowers’ operating cash flows from the Secured Towers, (3) a security interest in substantially all of the Borrowers’ personal property and fixtures and (4) the Borrowers’ rights under the tenant leases and the Management Agreement entered into in connection with the Securitization. American Tower Holding Sub, LLC, whose only material assets are its equity interests in each of the Borrowers, and American Tower Guarantor Sub, LLC, whose only material asset is its equity interest in American Tower Holding Sub, LLC, each have guaranteed repayment of the Loan and pledged their equity interests in their respective subsidiary or subsidiaries as security for such payment obligations. American Tower Guarantor Sub, LLC, American Tower Holding Sub, LLC, the Depositor and the Borrowers each were formed as special purpose entities solely for purposes of entering a securitization transaction, and the assets and credit of these entities are not available to satisfy the debts and other obligations of the Company or any other person, except as set forth in the Loan Agreement. The Loan Agreement includes operating covenants and other restrictions customary for loans subject to rated securitizations. Among other things, the Borrowers are prohibited from incurring other indebtedness for borrowed money or further encumbering their assets subject to customary carveouts for ordinary course trade payables and permitted encumbrances (as defined in the Loan Agreement). The organizational documents of the Borrowers contain provisions consistent with rating agency securitization criteria for special purpose entities, including the requirement that the Borrowers maintain at least two independent directors. The Loan Agreement also contains certain covenants that require the Borrowers to provide the trustee with regular financial reports and operating budgets, promptly notify the trustee of events of default and material breaches under the Loan Agreement and other agreements related to the Secured Towers, and allow the trustee reasonable access to the Secured Towers, including the right to conduct site investigations. A failure to comply with the covenants in the Loan Agreement could prevent the Borrowers from taking certain actions with respect to the Secured Towers, and could prevent the Borrowers from distributing any excess cash from the operation of the Secured Towers to the Company. If the Borrowers were to default on the Loan, Midland Loan Services, a Division of PNC Bank, National Association, in its capacity as servicer on behalf of the trustee, could seek to foreclose upon or otherwise convert the ownership of the Secured Towers, in which case the Company could lose the Secured Towers and the revenue associated with the Secured Towers. Under the Loan Agreement, the Borrowers are required to maintain reserve accounts, including for ground rents, real estate and personal property taxes and insurance premiums, and to reserve a portion of advance rents from tenants on the Secured Towers. Based on the terms of the Loan Agreement, all rental cash receipts received for each month are reserved for the succeeding month and held in an account controlled by the trustee and then released. The $87.4 million held in the reserve accounts as of June 30, 2013 is classified as restricted cash on the Company’s accompanying condensed consolidated balance sheet. Senior Notes Offering—On January 8, 2013, the Company completed a registered public offering of $1.0 billion aggregate principal amount of 3.50% senior unsecured notes due 2023 (the “3.50% Notes”), which were issued at a price equal to 99.185% of their fair value. The net proceeds to the Company from the offering were approximately $983.4 million, after deducting commissions and expenses. The Company used $265.0 million of the net proceeds to repay the outstanding indebtedness under its $1.0 billion unsecured credit facility entered into in April 2011 (the “2011 Credit Facility”) and $718.4 million to repay a portion of the outstanding indebtedness incurred under its $1.0 billion unsecured credit facility entered into in January 2012 (the “2012 Credit Facility”). The 3.50% Notes mature on January 31, 2023, and interest is payable semi-annually in arrears on January 31 and July 31 of each year, commencing on July 31, 2013. The Company may redeem the 3.50% Notes at any time at a redemption price equal to 100% of the principal amount, plus a make-whole premium, together with accrued interest to the redemption date. Interest on the notes began to accrue on January 8, 2013 and is computed on the basis of a 360-day year comprised of twelve 30-day months. If the Company undergoes a change of control and ratings decline, each as defined in the supplemental indenture, the Company will be required to offer to repurchase all of the 3.50% Notes at a purchase price equal to 101% of the principal amount, plus accrued and unpaid interest up to but not including the repurchase date. The 3.50% 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. The supplemental indenture 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 such liens does not exceed 3.5x Adjusted EBITDA, as defined in the supplemental indenture. 2011 Credit Facility—On June 28, 2013, the Company terminated the 2011 Credit Facility upon entering into a new $1.5 billion senior unsecured revolving credit facility (the “2013 Credit Facility”). During the three months ended June 30, 2013, the Company recorded a loss on retirement of long-term obligations in the accompanying statements of operations of $2.7 million, related to the acceleration of the remaining deferred financing costs associated with the 2011 Credit Facility. The 2011 Credit Facility had a term of five years and a maturity date of April 8, 2016. The 2011 Credit Facility was terminated prior to maturity at the Company’s option without penalty or premium. The 2011 Credit Facility was undrawn at the time of termination. 2012 Credit Facility—As of June 30, 2013, the Company had $322.0 million outstanding under the 2012 Credit Facility and had approximately $8.0 million of undrawn letters of credit. The Company repaid $719.0 million on January 8, 2013 with net proceeds received from the offering of the 3.50% Notes and cash on hand. Subsequent to June 30, 2013, the Company did not have any amounts outstanding under the 2012 Credit Facility as the Company used borrowings under the 2013 Credit Facility to repay any existing indebtedness. The Company continues to maintain the ability to draw down and repay amounts under the 2012 Credit Facility in the ordinary course. The 2012 Credit Facility has a term of five years and matures on January 31, 2017. The current margin over the London Interbank Offered Rate (“LIBOR”) that the Company would incur on borrowings is 1.625%, and the current commitment fee on the undrawn portion of the 2012 Credit Facility is 0.225%. 2013 Credit Facility—On June 28, 2013, the Company entered into the 2013 Credit Facility, which allows the Company to borrow up to $1.5 billion, and includes a $1.0 billion sublimit for multicurrency borrowings, a $200.0 million sublimit for letters of credit, a $50.0 million sublimit for swingline loans and an expansion option allowing the Company to request additional commitments of up to $500.0 million. The 2013 Credit Facility has a term of five years, matures on June 28, 2018 and includes two one-year renewal periods at the Company’s option. Any outstanding principal and accrued but unpaid interest will be due and payable in full at maturity. The 2013 Credit Facility does not require amortization of principal and may be paid prior to maturity in whole or in part at the Company’s option without penalty or premium. The Company has the option of choosing either a defined base rate or LIBOR as the applicable base rate for borrowings under the 2013 Credit Facility. The interest rate ranges between 1.125% to 2.000% above LIBOR for LIBOR-based borrowings, or between 0.125% to 1.000% above the defined base rate for base rate borrowings, in each case based upon the Company’s debt ratings. A quarterly commitment fee on the undrawn portion of the 2013 Credit Facility is required, ranging from 0.125% to 0.400% per annum, based upon the Company’s debt ratings. The current margin over LIBOR that the Company would incur on borrowings is 1.250% and the current commitment fee on the undrawn portion of the new credit facility is 0.150%. The loan agreement contains 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. Any failure to comply with the financial and operating covenants of the loan agreement would not only prevent the Company from being able to borrow additional funds, but would constitute a default, which could result in, among other things, the amounts outstanding, including all accrued interest and unpaid fees, becoming immediately due and payable. As of June 30, 2013, the Company did not have any amounts outstanding under the 2013 Credit Facility and had approximately $2.2 million of undrawn letters of credit. Subsequent to June 30, 2013, the Company borrowed $322.0 million under the 2013 Credit Facility to repay all amounts outstanding under the 2012 Credit Facility. The Company will continue to maintain the ability to draw down and repay amounts under the 2013 Credit Facility in the ordinary course. 2012 Term Loan—On June 29, 2012, the Company entered into a $750.0 million unsecured term loan (“2012 Term Loan”). The 2012 Term Loan has a term of five years and matures on June 29, 2017. As of June 30, 2013, the interest rate under the 2012 Term Loan is LIBOR plus 1.75%. Colombian Bridge Loans—In connection with the acquisition of communications sites from Colombia Movil S.A. E.S.P. (“Colombia Movil”) pursuant to an agreement dated July 17, 2011, one of the Company’s Colombian subsidiaries entered into five Colombian Peso (“COP”) denominated bridge loans. As of June 30, 2013, the aggregate principal amount outstanding under these bridge loans was 94.0 billion COP (approximately $48.7 million). As of June 30, 2013, the bridge loans had an interest rate of 7.99%. In June 2013, the maturity date was extended to December 22, 2013. Indian Working Capital Facility—On April 29, 2013, one of the Company's Indian subsidiaries (“ATC India”) entered into a working capital facility agreement (the “Indian Working Capital Facility”), which allows ATC India to borrow an amount not to exceed the Indian Rupee equivalent of $10.0 million. Any advances made pursuant to the Indian Working Capital Facility will be payable on the earlier of demand or six months following the borrowing date and the interest rate will be determined at the time of advance by the bank. As of June 30, 2013, ATC India had not drawn on the facility.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References+ Details

Derivative Financial Instruments

6 Months Ended

Jun. 30, 2013

Summary of Derivative Instruments [Abstract]

Derivative Financial Instruments

The Company is exposed to certain risks related to its ongoing business operations. The primary risk managed through the use of derivative instruments is interest rate risk. From time to time, the Company enters into interest rate protection agreements to manage exposure to variability in cash flows relating to forecasted interest payments. Under these agreements, the Company is exposed to credit risk to the extent that a counterparty fails to meet the terms of a contract. The Company’s credit risk exposure is limited to the current value of the contract at the time the counterparty fails to perform.

If a derivative is designated as a cash flow hedge, the effective portions of changes in the fair value of the derivative are recorded in accumulated other comprehensive income (loss) and are recognized in the results of operations when the hedged item affects earnings. Ineffective portions of changes in the fair value of cash flow hedges are recognized immediately in the results of operations. For derivative instruments not designated as hedging instruments, changes in fair value are recognized in the results of operations in the period in which the change occurs.

The Company, through certain of its foreign subsidiaries, has entered into interest rate swap agreements to manage its exposure to variability in interest rates on debt in South Africa and Colombia. As of June 30, 2013, the Company had nine interest rate swap agreements outstanding in South Africa with an aggregate notional value of 423.6 million South African Rand (“ZAR”) ($42.9 million) and one interest rate swap agreement outstanding in Colombia with a notional value of 101.3 billion COP ($52.5 million). The Company’s South African interest rate swap agreements accrue interest based on the Johannesburg Interbank Agreed Rate (“JIBAR”), have been designated as cash flow hedges, have fixed interest rates ranging from 6.09% to 7.25% and expire on March 31, 2020. The Company’s Colombian interest rate swap agreement accrues interest based on the Inter-bank Rate (“IBR”), has been designated as a cash flow hedge, has a fixed interest rate of 5.78% and expires on November 30, 2020.

As of June 30, 2013 and December 31, 2012, the notional amount and fair value of the Company’s interest rate swap agreements, which were recorded as other non-current liabilities, were as follows (in thousands):



	June 30, 2013 (1)	December 31, 2012 (2)
ZAR
Notional	423,634	423,634
Carrying Amount/Fair Value	583	20,441
COP
Notional	101,250,000	101,250,000
Carrying Amount/Fair Value	1,299,238	5,356,377


(1)	The interest rate swap agreements are denominated in ZAR and COP and have an aggregate notional amount and fair value of $95.4 million and $0.7 million, respectively, as of June 30, 2013.


(2)	The interest rate swap agreements are denominated in ZAR and COP and have an aggregate notional amount and fair value of $107.3 million and $5.4 million, respectively, as of December 31, 2012.

During the three months ended June 30, 2013 and 2012, the interest rate swap agreements held by the Company had the following impact on OCI included in the condensed consolidated balance sheets and in the condensed consolidated statements of operations (in thousands):

Three Months Ended June 30, 2013

Amount of Gain/(Loss)

Recognized in OCI on

Derivatives (Effective

Portion)

Location of Gain/(Loss)

Reclassified from

Accumulated OCI into

Income (Effective

Portion)

Amount of Gain/(Loss)

Reclassified from

Accumulated OCI into

Income (Effective Portion)

Location of Gain/(Loss)

Recognized in Income on

Derivative (Ineffective

Portion and Amount

Excluded from

Effectiveness Testing)

Gain/(Loss) Recognized in

Income on Derivative

(Ineffective Portion and

Amount Excluded from

Effectiveness Testing)

4,138

Interest expense

(704

)

N/A

Three Months Ended June 30, 2012

Amount of Gain/(Loss)

Recognized in OCI on

Derivatives (Effective

Portion)

Location of Gain/(Loss)

Reclassified from

Accumulated OCI into

Income (Effective

Portion)

Amount of Gain/(Loss)

Reclassified from

Accumulated OCI into

Income (Effective

Portion)

Location of Gain/(Loss)

Recognized in Income on

Derivative (Ineffective

Portion and Amount

Excluded from

Effectiveness Testing)

Gain/(Loss) Recognized in

Income on Derivative

(Ineffective Portion and

Amount Excluded from

Effectiveness Testing)

(1,315

)