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)

v3.24.2

SEGMENTS AND REVENUE RECOGNITION Reconciliation of AOI (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Reconciliation of AOI [Line Items]
AOI	$ 716,231	$ 589,697	$ 1,083,621	$ 909,407
Acquisition expenses	(30,035)	24,829	522	38,140
Amortization of non-recoupable ticketing contract advances	21,161	21,234	45,241	41,597
Depreciation and amortization	137,729	136,514	270,323	251,699
Gain on sale of operating assets	779	7,013	1,430	6,509
Astroworld estimated loss contingencies	94,000	0	279,915	0
Stock-based compensation expense	28,336	27,762	59,738	55,333
Operating income	465,819	386,371	429,312	529,147
Astroworld Festival
Reconciliation of AOI [Line Items]
Astroworld estimated loss contingencies	94,000		280,000
Operating Segments [Member] \| Concerts [Member]
Reconciliation of AOI [Line Items]
AOI	270,694	168,058	273,766	168,890
Operating Segments [Member] \| Ticketing [Member]
Reconciliation of AOI [Line Items]
AOI	292,533	292,685	576,648	563,736
Operating Segments [Member] \| Sponsorship and Advertising [Member]
Reconciliation of AOI [Line Items]
AOI	222,622	203,139	352,597	298,670
Operating Segments [Member] \| Corporate Segment
Reconciliation of AOI [Line Items]
AOI	$ (61,447)	$ (56,043)	$ (104,010)	$ (95,808)

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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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