What is the main purpose of this 8-K filing?

The main purpose of this 8-K filing is to announce American Tower Corporation's (AMT) upcoming fourth quarter earnings release and conference call, and to disclose a planned change in their accounting practices for ground leases.

When can investors expect to hear AMT's fourth quarter results?

While this 8-K announces the *plan* for the earnings release and conference call, the exact date for the release itself is not specified in this document. Investors should look for a subsequent announcement or the actual earnings release for the specific date.

What is the significance of the change in accounting practices for ground leases?

A change in accounting practices, particularly for significant items like ground leases, can impact how a company's financial performance is reported. Investors should carefully review the details of this change when it is fully disclosed, as it may affect revenue recognition, expense reporting, and profitability metrics.

Where can I find more information about the planned accounting change?

Further details about the planned accounting change for ground leases are expected to be provided by American Tower Corporation during their upcoming fourth quarter earnings conference call. Investors should also refer to the press release attached as Exhibit 99.1 to this 8-K for any initial information.

AMT 8-K SEC Disclosure — Feb 14, 2005

Summary

American Tower Corporation (AMT) filed an 8-K on February 14, 2005, primarily to announce two significant events relevant to investors. Firstly, the company detailed its plans for its fourth quarter earnings release and a subsequent conference call, providing a timeline for when investors can expect to hear about the company's financial performance. Secondly, and of potentially greater impact, AMT announced a planned change in its accounting practices specifically related to ground leases. This change in accounting treatment for ground leases could affect how the company reports its financial results, potentially impacting key metrics such as revenue, expenses, and profitability. Investors will need to pay close attention to the details of this change when the company releases its fourth quarter earnings and provides further explanation during the conference call.

Key Highlights

1AMT announced the date for its Q4 2004 earnings release and conference call.
2The company plans to change its accounting practices for ground leases.
3This accounting change is expected to be discussed during the upcoming conference call.
4The filing was made on February 14, 2005.
5Bradley E. Singer, CFO and Treasurer, signed the report.

AMERICAN TOWER CORP /MA/ 8-K Report, Corporate Update (Feb 14, 2005)

Summary

Key Highlights

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