Live Nation Entertainment Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- DOCUMENT
Financial Statements
Notes to Financial Statements
Accounting Policies
- BASIS OF PRESENTATION AND OTHER INFORMATION (Basis of Presentation and Other Information) (Policies)
Notes Tables
Notes Details

SEGMENTS AND REVENUE RECOGNITION Reconciliation of AOI (Details)

v3.23.3

SEGMENTS AND REVENUE RECOGNITION Reconciliation of AOI (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Reconciliation of AOI [Line Items]
AOI	$ 836,063	$ 620,718	$ 1,745,470	$ 1,309,356
Acquisition expenses	40,968	7,495	79,108	29,115
Amortization of non-recoupable ticketing contract advances			58,518	56,121
Depreciation and amortization	130,653	102,093	382,352	318,489
Gain (Loss) on Disposition of Other Assets	1,583	35,285	8,092	32,555
Stock-based compensation expense	30,572	24,437	85,905	86,178
Operating income	618,532	506,249	1,147,679	852,008
Ticketing [Member]
Reconciliation of AOI [Line Items]
Amortization of non-recoupable ticketing contract advances	16,921	15,729	58,500	56,100
Operating Segments [Member] \| Concerts [Member]
Reconciliation of AOI [Line Items]
AOI	340,904	280,809	509,794	354,587
Operating Segments [Member] \| Ticketing [Member]
Reconciliation of AOI [Line Items]
AOI	316,448	163,176	880,184	600,155
Operating Segments [Member] \| Sponsorship and Advertising [Member]
Reconciliation of AOI [Line Items]
AOI	250,265	226,234	548,935	474,238
Operating Segments [Member] \| Corporate Segment
Reconciliation of AOI [Line Items]
AOI	$ (64,736)	$ (46,081)	$ (160,544)	$ (109,797)

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Adjusted Operating Income

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This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities.

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