{"filing":{"accession_number":"0001193125-26-390605","cik":"0001053507","ticker":"AMT","company_name":"AMERICAN TOWER CORP /MA/","form":"8-K","filing_date":"2026-09-14","report_date":"2026-09-14","primary_document":"d156192d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1053507/000119312526390605/d156192d8k.htm"},"events":[{"id":33289,"run_id":30602,"accession_number":"0001193125-26-390605","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"American Tower Corporation completed a registered public offering of $1.6 billion in aggregate principal amount of senior unsecured notes across three tranches (2031, 2033, and 2036 maturities) with net proceeds of approximately $1.579 billion, to be used for debt repayment and general corporate purposes.","company_name":"AMERICAN TOWER CORP /MA/","ticker":"AMT","filing_date":"2026-09-14","form":"8-K","submitted_at":null,"items":[{"id":36695,"accession_number":"0001193125-26-390605","item_number":"1.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"American Tower Corporation completed a registered public offering of $1.6 billion in aggregate principal amount of senior unsecured notes across three tranches (2031, 2033, and 2036 maturities) with net proceeds of approximately $1.579 billion. This is a material creation of direct financial obligations disclosed under Item 1.01, distinct from covenant breach or existing debt refinancing—it represents new debt issuance for debt repayment and general corporate purposes.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-14T20:19:14.489256+00:00","company_name":"","ticker":null,"filing_date":""},{"id":36696,"accession_number":"0001193125-26-390605","item_number":"2.03","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 2.03 explicitly addresses \"Creation of a Direct Financial Obligation,\" which is the standard disclosure vehicle for debt issuances. The section incorporates Item 1.01 by reference, which typically covers material acquisitions, dispositions, or other significant transactions that may involve debt financing. This structure indicates a material debt obligation has been created, though the specific details are cross-referenced rather than fully disclosed in this Item.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-14T20:19:14.489256+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":36695,"accession_number":"0001193125-26-390605","item_number":"1.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"American Tower Corporation completed a registered public offering of $1.6 billion in aggregate principal amount of senior unsecured notes across three tranches (2031, 2033, and 2036 maturities) with net proceeds of approximately $1.579 billion. This is a material creation of direct financial obligations disclosed under Item 1.01, distinct from covenant breach or existing debt refinancing—it represents new debt issuance for debt repayment and general corporate purposes.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-14T20:19:14.489256+00:00","company_name":"AMERICAN TOWER CORP /MA/","ticker":"AMT","filing_date":"2026-09-14"},{"id":36696,"accession_number":"0001193125-26-390605","item_number":"2.03","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 2.03 explicitly addresses \"Creation of a Direct Financial Obligation,\" which is the standard disclosure vehicle for debt issuances. The section incorporates Item 1.01 by reference, which typically covers material acquisitions, dispositions, or other significant transactions that may involve debt financing. This structure indicates a material debt obligation has been created, though the specific details are cross-referenced rather than fully disclosed in this Item.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-14T20:19:14.489256+00:00","company_name":"AMERICAN TOWER CORP /MA/","ticker":"AMT","filing_date":"2026-09-14"}]}