LYV Live Nation Entertainment Inc

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

(1)

Events generally represent a single performance by an artist. Fans generally represent the number of people who attend an event. Festivals are counted as one event in the quarter in which the festival begins, but the number of fans is based on the days the fans were present at the festival and thus can be reported across multiple quarters. Events and fan attendance metrics are estimated each quarter.

(2)

The fee-bearing tickets estimated above include primary and secondary tickets that are sold using our Ticketmaster systems or that we issue through affiliates. This metric includes primary tickets sold during the period regardless of event timing, except for our own events where our concert promoters control ticketing and which are reported as the events occur. The non-fee-bearing tickets estimated above include primary tickets sold using our Ticketmaster systems, through season seat packages and our venue clients’ box offices, along with tickets sold on our ‘do it yourself’ platform.

---

---

---

---

---

---

---

---

---

---

---

---

---

---

*	For the years ended December 31, 2017 and 2014, fixed charges exceeded earnings before income taxes and fixed charges by $10.5 million and $104.0 million, respectively.

---

---

---

---

v3.10.0.1

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Oct. 25, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	Live Nation Entertainment, Inc.
Entity Central Index Key	0001335258
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		209,545,061
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q3
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2018

v3.10.0.1

CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Current assets
Cash and cash equivalents	$ 1,900,305	$ 1,825,322
Accounts receivable, less allowance of $39,996 and $32,755, respectively	1,252,585	725,304
Prepaid expenses	668,900	546,713
Restricted cash	9,493	3,500
Other current assets	49,764	51,903
Total current assets	3,881,047	3,152,742
Property, plant and equipment
Land, buildings and improvements	969,840	955,937
Computer equipment and capitalized software	725,842	610,924
Furniture and other equipment	319,248	312,962
Construction in progress	128,943	133,906
Property, plant and equipment, gross	2,143,873	2,013,729
Less accumulated depreciation	1,230,516	1,127,793
Property, plant and equipment, net	913,357	885,936
Intangible assets
Definite-lived intangible assets, net	669,568	729,265
Indefinite-lived intangible assets	368,920	369,023
Goodwill	1,835,353	1,754,589
Other long-term assets	843,454	612,708
Total assets	8,511,699	7,504,263
Current liabilities
Accounts payable, client accounts	1,048,647	948,637
Accounts payable	112,036	85,666
Accrued expenses	1,409,170	1,109,246
Deferred revenue	890,783	925,220
Current portion of long-term debt, net	81,832	347,593
Other current liabilities	66,330	160,638
Total current liabilities	3,608,798	3,577,000
Long-term debt, net	2,731,985	1,952,366
Deferred income taxes	130,911	137,635
Other long-term liabilities	180,626	174,391
Commitments and contingent liabilities
Redeemable noncontrolling interests	308,450	244,727
Stockholders’ equity
Common stock	2,083	2,069
Additional paid-in capital	2,328,425	2,374,006
Accumulated deficit	(871,336)	(1,079,472)
Cost of shares held in treasury	(6,865)	(6,865)
Accumulated other comprehensive loss	(134,918)	(108,542)
Total Live Nation stockholders’ equity	1,317,389	1,181,196
Noncontrolling interests	233,540	236,948
Total equity	1,550,929	1,418,144
Total liabilities and equity	$ 8,511,699	$ 7,504,263

v3.10.0.1

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Current assets
Allowance for doubtful accounts	$ 39,996	$ 32,755

v3.10.0.1

CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement [Abstract]
Revenue	$ 3,835,246	$ 3,440,308	$ 8,185,945	$ 7,366,772
Operating expenses:
Direct operating expenses	2,924,356	2,633,940	5,991,547	5,431,672
Selling, general and administrative expenses	524,654	475,864	1,435,703	1,293,557
Depreciation and amortization	99,606	89,228	277,262	250,925
Loss (gain) on disposal of operating assets	10,318	37	10,464	(507)
Corporate expenses	42,093	39,892	108,055	97,711
Operating income	234,219	201,347	362,914	293,414
Interest expense	35,993	26,627	101,726	79,515
Loss on extinguishment of debt	0	0	2,470	1,049
Interest income	(2,260)	(1,471)	(6,148)	(3,447)
Equity in losses (earnings) of nonconsolidated affiliates	(4)	816	(3,406)	(2,060)
Other expense (income), net	262	920	7,033	(5,388)
Income before income taxes	200,228	174,455	261,239	223,745
Income tax expense	17,031	25,685	35,714	42,190
Net income	183,197	148,770	225,525	181,555
Net income (loss) attributable to noncontrolling interests	10,514	12,377	17,389	(3,323)
Net income attributable to common stockholders of Live Nation	$ 172,683	$ 136,393	$ 208,136	$ 184,878
Basic net income per common share available to common stockholders of Live Nation	$ 0.73	$ 0.56	$ 0.74	$ 0.65
Diluted net income per common share available to common stockholders of Live Nation	$ 0.70	$ 0.53	$ 0.71	$ 0.62
Weighted average common shares outstanding:
Weighted average common shares—basic	207,614,413	205,287,843	207,228,034	204,574,742
Weighted average common shares—diluted	216,788,983	223,132,186	215,406,201	213,886,452
Reconciliation to net income available to common stockholders of Live Nation:
Net income attributable to common stockholders of Live Nation	$ 172,683	$ 136,393	$ 208,136	$ 184,878
Accretion of redeemable noncontrolling interests	(20,789)	(21,397)	(54,347)	(52,811)
Net income available to common stockholders of Live Nation—basic	151,894	114,996	153,789	132,067
Convertible debt interest, net of tax	319	3,336	0	0
Net income available to common stockholders of Live Nation—diluted	$ 152,213	$ 118,332	$ 153,789	$ 132,067

v3.10.0.1

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Statement of Comprehensive Income [Abstract]
Net income	$ 183,197	$ 148,770	$ 225,525	$ 181,555
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	(9,081)	18,268	(26,376)	58,761
Other	0	0	0	80
Comprehensive income	174,116	167,038	199,149	240,396
Comprehensive income (loss) attributable to noncontrolling interests	10,514	12,377	17,389	(3,323)
Comprehensive income attributable to common stockholders of Live Nation	$ 163,602	$ 154,661	$ 181,760	$ 243,719

v3.10.0.1

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 225,525	$ 181,555
Reconciling items:
Depreciation	133,718	107,530
Amortization	143,544	143,395
Amortization of non-recoupable ticketing contract advances	55,893	54,892
Amortization of debt issuance costs and discounts, net	14,765	9,836
Non-cash compensation expense	34,315	23,921
Unrealized changes in fair value of contingent consideration	11,609	12,198
Loss (gain) on disposal of operating assets	10,464	(507)
Equity in earnings of nonconsolidated affiliates, net of distributions	10,024	5,333
Provision for uncollectible receivables and advances	16,898	7,226
Other, net	(6,525)	(6,236)
Changes in operating assets and liabilities, net of effects of acquisitions and dispositions:
Increase in accounts receivable	(545,872)	(394,753)
Increase in prepaid expenses and other assets	(332,254)	(279,269)
Increase in accounts payable, accrued expenses and other liabilities	484,432	536,944
Increase (decrease) in deferred revenue	(960)	16,169
Net cash provided by operating activities	255,576	418,234
CASH FLOWS FROM INVESTING ACTIVITIES
Advances of notes receivable	(71,578)	(10,943)
Collection of notes receivable	29,104	5,106
Investments made in nonconsolidated affiliates	(42,580)	(22,157)
Purchases of property, plant and equipment	(163,714)	(184,499)
Cash paid for acquisitions, net of cash acquired	(98,288)	(18,809)
Purchases of intangible assets	(33,175)	(4,895)
Other, net	1,375	698
Net cash used in investing activities	(378,856)	(235,499)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from long-term debt, net of debt issuance costs	857,121	59,313
Payments on long-term debt	(391,096)	(84,608)
Distributions to noncontrolling interests	(41,351)	(22,877)
Purchases and sales of noncontrolling interests, net	(152,971)	(10,730)
Proceeds from exercise of stock options	16,447	44,746
Payments for deferred and contingent consideration	(16,239)	(14,149)
Other, net	(3,785)	2,642
Net cash provided by (used in) financing activities	268,126	(25,663)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(63,870)	118,322
Net increase in cash, cash equivalents and restricted cash	80,976	275,394
Cash, cash equivalents and restricted cash at beginning of period	1,828,822	1,529,575
Cash, cash equivalents and restricted cash at end of period	$ 1,909,798	$ 1,804,969

v3.10.0.1

BASIS OF PRESENTATION AND OTHER INFORMATION	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND OTHER INFORMATION	BASIS OF PRESENTATION AND OTHER INFORMATION Preparation of Interim Financial Statements The accompanying unaudited consolidated financial statements have been prepared in accordance with GAAP for interim financial information and the instructions to Form 10-Q and Article 10 of Regulation S-X issued by the SEC. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, they include all normal and recurring accruals and adjustments necessary to present fairly the results of the interim periods shown. The financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s 2017 Annual Report on Form 10-K filed with the SEC on February 27, 2018, as amended by the Form 10-K/A filed with the SEC on June 29, 2018. Seasonality Due to the seasonal nature of shows at outdoor amphitheaters and festivals, which primarily occur from May through October, the Concerts and Sponsorship & Advertising segments experience higher revenue during the second and third quarters. The Ticketing segment’s revenue is impacted by fluctuations in the availability of events for sale to the public, which vary depending upon scheduling by its clients. The Company’s seasonality also results in higher balances in cash and cash equivalents, accounts receivable, prepaid expenses, accrued expenses and deferred revenue at different times in the year. Therefore, the results to date are not necessarily indicative of the results expected for the full year. Cash, Cash Equivalents and Restricted Cash Included in the September 30, 2018 and December 31, 2017 cash and cash equivalents balance is $733.7 million and $769.4 million, respectively, of cash received that includes the face value of tickets sold on behalf of ticketing clients and their share of service charges, which amounts are to be remitted to these clients. Restricted cash primarily consists of cash held in escrow accounts to fund capital improvements of certain leased or operated venues. The cash is held in these accounts pursuant to the related lease or operating agreement. Acquisitions During the first nine months of 2018, the Company completed several acquisitions that were accounted for as business combinations under the acquisition method of accounting. These acquisitions were not significant either on an individual basis or in the aggregate. In May 2018, the Company acquired a 50% interest in a festival promotion business located in Brazil that is accounted for under the equity method of accounting. Income Taxes Each reporting period, the Company evaluates the realizability of all of its deferred tax assets in each tax jurisdiction. As of September 30, 2018, the Company continued to maintain a full valuation allowance against its net deferred tax assets in certain jurisdictions due to cumulative pre-tax losses. As a result of the valuation allowances, no tax benefits have been recognized for losses incurred, if any, in those tax jurisdictions for the first nine months of 2018 and 2017. Accounting Pronouncements - Recently Adopted Revenue Recognition In May 2014, the FASB issued a comprehensive new revenue recognition standard that superseded nearly all existing revenue recognition guidance under GAAP. The new standard provides a five-step analysis of transactions to determine when and how revenue is recognized. The core principle of the guidance is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. The FASB also issued important guidance clarifying certain guidelines of the standard including (1) reframing the indicators in the principal versus agent guidance to focus on evidence that a company is acting as a principal rather than an agent and (2) identifying performance obligations and licensing. The guidance should be applied retrospectively, either to each prior period presented in the financial statements, or only to the most current reporting period presented in the financial statements with a cumulative-effect adjustment as of the date of adoption. The Company adopted this standard on January 1, 2018, applying it retrospectively to each prior period presented in the financial statements. The Company elected to use the consideration at the date of contract completion rather than estimating variable consideration in the comparative reporting periods and also elected not to provide disclosure of the amount and expected timing of recognition for consideration allocated to the remaining performance obligations. Had the Company estimated variable consideration for the comparative periods, it believes it would have resulted in an insignificant shift of revenue recognition between quarters. The adoption of this guidance did not have an impact to operating income. For the Ticketing segment, the Company no longer presents payments to certain third parties as an expense and now reflects these payments as a reduction of revenue. The remaining revenue streams of the Company were not materially impacted by the new guidance. The table below represents the impact of the adoption to the Company’s consolidated and Ticketing segment’s results of operations for the three and nine months ended September 30, 2017. The impact to the consolidated results of operations includes the elimination of intercompany transactions between the Company’s Concerts and Ticketing segments.   Three Months Ended September 30, 2017   Nine Months Ended September 30, 2017   As Reported   Adjustment   As Adjusted   As Reported   Adjustment   As Adjusted   (in thousands) Consolidated                           Revenue $ 3,559,418   $ (119,110 )   $ 3,440,308   $ 7,791,292   $ (424,520 )   $ 7,366,772     Direct operating expenses $ 2,732,926   $ (98,986 )   $ 2,633,940   $ 5,801,300   $ (369,628 )   $ 5,431,672     Depreciation and amortization $ 109,352   $ (20,124 )   $ 89,228   $ 305,817   $ (54,892 )   $ 250,925 Ticketing Segment                           Revenue $ 532,285   $ (192,012 )   $ 340,273   $ 1,510,574   $ (546,282 )   $ 964,292     Direct operating expenses $ 283,236   $ (170,499 )   $ 112,737   $ 805,964   $ (488,308 )   $ 317,656     Depreciation and amortization $ 50,318   $ (21,513 )   $ 28,805   $ 140,881   $ (57,974 )   $ 82,907 See Note 8—Revenue Recognition for further discussion and disclosures required under this guidance. Other Pronouncements In January 2016, the FASB issued amendments for the recognition, measurement, presentation and disclosure of financial instruments. Among other things, the guidance requires equity investments that do not result in consolidation, and which are not accounted for under the equity method, to be measured at fair value with any change in fair value recognized in net income unless the investments do not have readily determinable fair values. The amendments are to be applied through a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption with the exception of equity investments without readily determinable fair values, which will be applied prospectively. The Company adopted this guidance on January 1, 2018, and the adoption did not have a material impact on its financial position or results of operations. In October 2016, the FASB issued guidance that requires companies to recognize the income tax effects of intercompany sales and transfers of assets, other than inventory, in the period in which the transfer occurs. That is a change from current guidance which requires companies to defer the income tax effects of intercompany transfers of assets until the asset has been sold to an outside party or otherwise recognized. The guidance should be applied on a modified retrospective basis. The Company adopted this guidance on January 1, 2018, and the adoption did not impact its financial position or results of operations. In November 2016, the FASB issued guidance that requires restricted cash and restricted cash equivalents be included with cash and cash equivalents when reconciling the beginning and ending total amounts in the statement of cash flows. The guidance should be applied on a retrospective basis to each period presented. The Company adopted this guidance on January 1, 2018, and the adoption did not have a material impact on its statements of cash flows. In January 2017, the FASB issued guidance that changes the definition of a business to assist entities with evaluating when a set of transferred assets and activities is a business. The guidance requires an entity to evaluate if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets; if so, the set of transferred assets and activities is not a business and should be accounted for as an asset acquisition rather than a business combination. The guidance also requires a business to include at least one substantive process and narrows the definition of outputs. The guidance should be applied prospectively to any transactions occurring within the period of adoption. The Company adopted this guidance on January 1, 2018, and is applying it prospectively to acquisitions occurring on or after such date. Accounting Pronouncements - Not Yet Adopted Lease Accounting In February 2016, the FASB issued guidance that requires lessees to recognize most leases on their balance sheet as a lease liability and a right-of-use asset, and to disclose key information about leasing arrangements. The guidance is effective for annual periods beginning after December 15, 2018 and interim periods within that year, and early adoption is permitted. The guidance should be applied on a modified retrospective basis. To assess the impact of the standard, the Company has dedicated certain of its personnel to lead the implementation effort. These personnel reviewed the amended guidance and subsequent clarifications and attended multiple training sessions in order to understand the potential impact the new standard could have on the Company’s financial position and results of operations. The Company has formed a cross-functional steering committee including members from its major divisions. The Company is in the process of implementing third-party lease accounting software to record, analyze and calculate the financial statement and disclosure impacts. The Company will finalize its conclusions in 2018 and ensure that it can produce the data necessary for the required disclosures along with assessing changes to internal controls and processes that may be required to comply with the new lease accounting and disclosure requirements. The Company will adopt this standard on January 1, 2019 and is currently evaluating the impact that this guidance will have on its financial position and results of operations. Other Pronouncements In August 2018, the FASB issued guidance that aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The amortization period of these implementation costs would include periods covered under renewal options that are reasonably certain to be exercised. The expense related to the capitalized implementation costs also would be presented in the same financial statement line item as the hosting fees. The guidance is effective for annual periods beginning after December 15, 2019 and interim periods within that year, and early adoption is permitted. The guidance should be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. The Company expects to adopt this guidance on January 1, 2020, and is currently assessing which implementation method it will apply and the impact that adoption will have on its financial position and results of operations.

v3.10.0.1

LONG-LIVED ASSETS	9 Months Ended
	Sep. 30, 2018
LONG-LIVED ASSETS [Abstract]
LONG-LIVED ASSETS	LONG-LIVED ASSETS Definite-lived Intangible Assets The following table presents the changes in the gross carrying amount and accumulated amortization of definite-lived intangible assets for the nine months ended September 30, 2018:   Revenue- generating contracts   Client / vendor relationships   Trademarks and naming rights   Technology   Other (1)   Total   (in thousands) Balance as of December 31, 2017:                 Gross carrying amount $ 789,363   $ 341,449   $ 126,331   $ 63,666   $ 135,231   $ 1,456,040 Accumulated amortization (410,011 )   (186,357 )   (32,681 )   (22,745 )   (74,981 )   (726,775 ) Net 379,352   155,092   93,650   40,921   60,250   729,265 Gross carrying amount:                     Acquisitions—current year 6,128   49,162   —   27,551   12,902   95,743 Acquisitions—prior year 4,447   —   —   —   1,900   6,347 Dispositions —   (11,812 )   —   —   (18,754 )   (30,566 ) Foreign exchange (10,165 )   (5,646 )   (1,302 )   (828 )   (2,523 )   (20,464 ) Other (2) (89,145 )   (6,160 )   —   (3,156 )   (4,353 )   (102,814 ) Net change (88,735 )   25,544   (1,302 )   23,567   (10,828 )   (51,754 ) Accumulated amortization:                     Amortization (62,974 )   (38,938 )   (9,365 )   (16,886 )   (15,381 )   (143,544 ) Dispositions —   8,146   —   —   13,238   21,384 Foreign exchange 5,037   3,694   363   447   1,487   11,028 Other (2) 89,376   6,178   23   3,178   4,434   103,189 Net change 31,439   (20,920 )   (8,979 )   (13,261 )   3,778   (7,943 ) Balance as of September 30, 2018:                 Gross carrying amount 700,628   366,993   125,029   87,233   124,403   1,404,286 Accumulated amortization (378,572 )   (207,277 )   (41,660 )   (36,006 )   (71,203 )   (734,718 ) Net $ 322,056   $ 159,716   $ 83,369   $ 51,227   $ 53,200   $ 669,568 ______________ (1) Other includes intangible assets for non-compete, venue management and leasehold agreements.       (2) Other includes netdowns of fully amortized assets. Included in the current year acquisitions amounts above are definite-lived intangible assets primarily associated with the acquisitions of controlling interests in various concert and festival promotion businesses and artist management businesses that are all located in the United States, and the acquisition of certain software assets from a business located in the United States. The 2018 additions to definite-lived intangible assets from acquisitions have weighted-average lives as follows:   Weighted- Average Life (years) Revenue-generating contracts 7 Client/vendor relationships 7 Technology 3 Other 12 All categories 7 Amortization of definite-lived intangible assets for the three months ended September 30, 2018 and 2017 was $51.4 million and $53.4 million, respectively, and for the nine months ended September 30, 2018 and 2017 was $143.5 million and $143.4 million, respectively. The following table presents the Company’s estimate of amortization expense for each of the five succeeding fiscal years for definite-lived intangible assets that exist at September 30, 2018:     (in thousands) October 1 - December 31, 2018 $ 58,023 2019 $ 160,194 2020 $ 128,449 2021 $ 93,013 2022 $ 75,482 As acquisitions and dispositions occur in the future and the valuations of intangible assets for recent acquisitions are completed, amortization will vary. Goodwill The following table presents the changes in the carrying amount of goodwill in each of the Company’s reportable segments for the nine months ended September 30, 2018:   Concerts   Sponsorship & Advertising   Ticketing   Total   (in thousands) Balance as of December 31, 2017:               Goodwill $ 1,015,913   $ 401,753   $ 761,786   $ 2,179,452 Accumulated impairment losses (424,863 )   —   —   (424,863 )                  Net 591,050   401,753   761,786   1,754,589 Acquisitions—current year 37,723   3,890   5,875   47,488 Acquisitions—prior year 53,578   1,693   —   55,271 Dispositions (7,053 )   —   —   (7,053 ) Foreign exchange (7,706 )   (4,313 )   (2,923 )   (14,942 ) Balance as of September 30, 2018:               Goodwill 1,092,455   403,023   764,738   2,260,216 Accumulated impairment losses (424,863 )   —   —   (424,863 )                  Net $ 667,592   $ 403,023   $ 764,738   $ 1,835,353 Included in the current year acquisitions amount above is goodwill associated with the acquisitions of controlling interests in various concert and festival promotion businesses and an artist management business along with the acquisition of a ticketing business that are all located in the United States. Included in the prior year acquisitions amount above is a purchase price adjustment recognized in connection with contingent consideration paid during 2018 related to an acquisition that occurred prior to the Company’s adoption of the current FASB guidance for business combinations. Under the previous guidance, which was in place at the time of this acquisition, such contingent payments were recognized when it was determinable that the applicable financial targets were met. The Company is in various stages of finalizing its acquisition accounting for recent acquisitions, which include the use of external valuation consultants, and the completion of this accounting could result in a change to the associated purchase price allocations, including goodwill and its allocation between segments.

v3.10.0.1

LONG-TERM DEBT	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT In March 2018, the Company issued $300 million principal amount of 5.625% senior notes due 2026, issued $550 million principal amount of 2.5% convertible senior notes due 2023 and amended its senior secured credit facility to reduce the applicable interest rate for the term loan B. Total gross proceeds of $850.0 million from the issuance of the notes were used to repay $246.3 million of the outstanding principal amount of the Company’s 2.5% convertible senior notes due 2019, the related repurchase premium of $90.4 million on these convertible senior notes and accrued interest and fees of $20.8 million, leaving $492.5 million in additional cash available for the redemption of the remaining outstanding principal of its 2.5% convertible senior notes due 2019 and for general corporate purposes. The Company recorded a $2.5 million loss on extinguishment of debt related to this refinancing. Long-term debt, which includes capital leases, at September 30, 2018 and December 31, 2017, consists of the following:   September 30, 2018   December 31, 2017   (in thousands) Senior Secured Credit Facility:         Term loan A $ 161,500   $ 175,750   Term loan B 955,573   962,849 4.875% Senior Notes due 2024 575,000   575,000 5.625% Senior Notes due 2026 300,000   — 5.375% Senior Notes due 2022 250,000   250,000 2.5% Convertible Senior Notes due 2023 550,000   — 2.5% Convertible Senior Notes due 2019 28,674   275,000 Other long-term debt 93,398   99,393 Total principal amount 2,914,145   2,337,992 Less unamortized discounts and debt issuance costs (100,328 )   (38,033 ) Total debt, net of unamortized discounts and debt issuance costs 2,813,817   2,299,959 Less: current portion 81,832   347,593 Total long-term debt, net of unamortized discounts and debt issuance costs $ 2,731,985   $ 1,952,366 Future maturities of long-term debt at September 30, 2018 are as follows:   (in thousands) October 1 - December 31, 2018 $ 51,802 2019 45,192 2020 71,091 2021 122,671 2022 819,010 Thereafter 1,804,379 Total $ 2,914,145 All long-term debt without a stated maturity date is considered current and is reflected as maturing in the earliest period shown in the table above. See Note 4—Fair Value Measurements for discussion of the fair value measurement of the Company’s long-term debt. 5.625% Senior Notes In March 2018, the Company issued $300 million principal amount of 5.625% senior notes due 2026. Interest on the notes is payable semiannually in cash in arrears on March 15 and September 15 and the notes will mature on March 15, 2026. The Company may redeem some or all of the notes at any time prior to March 15, 2021 at a price equal to 100% of the principal amount, plus any accrued and unpaid interest to the date of redemption, plus a ‘make-whole’ premium. The Company may redeem up to 35% of the aggregate principal amount of the notes from proceeds of certain equity offerings prior to March 15, 2021, at a price equal to 105.625% of the aggregate principal amount being redeemed, plus any accrued and unpaid interest thereon to the date of redemption. In addition, on or after March 15, 2021, the Company may redeem some or all of the notes at any time at redemption prices that start at 104.219% of their principal amount, plus any accrued and unpaid interest to the date of redemption. The Company must make an offer to redeem the notes at 101% of their aggregate principal amount, plus any accrued and unpaid interest to the repurchase date, if it experiences certain defined changes of control. 2.5% Convertible Senior Notes Due 2023 In March 2018, the Company issued $550 million principal amount of 2.5% convertible senior notes due 2023. The notes pay interest semiannually in arrears on March 15 and September 15 at a rate of 2.5% per annum. The notes will mature on March 15, 2023, and may not be redeemed by the Company prior to the maturity date. The notes will be convertible, under certain circumstances, until December 15, 2022, and on or after such date without condition, at an initial conversion rate of 14.7005 shares of the Company’s common stock per $1,000 principal amount of notes, subject to adjustment, which represents a 54.4% conversion premium based on the last reported sale price for the Company’s common stock of $44.05 on March 19, 2018 prior to issuing the debt. Upon conversion, the notes may be settled in shares of common stock or, at the Company’s election, cash or a combination of cash and shares of common stock. Assuming the Company fully settled the notes in shares, the maximum number of shares that could be issued to satisfy the conversion is currently 8.1 million. If the Company experiences a fundamental change, as defined in the indenture governing the notes, the holders of the notes may require the Company to purchase for cash all or a portion of their notes, subject to specified exceptions, at a price equal to 100% of the principal amount of the notes plus any accrued and unpaid interest. The carrying amount of the equity component of the notes is $64.0 million, which is treated as a debt discount, and the principal amount of the liability component (face value of the notes) is $550 million. As of September 30, 2018, the remaining period for the debt discount was approximately 4 years and the value of the notes, if converted and fully settled in shares, did not exceed the principal amount of the notes. As of September 30, 2018, the effective interest rate on the liability component of the notes was 5.7%. The following table summarizes the amount of pre-tax interest cost recognized on the notes:   Three Months Ended   September 30, 2018   Nine Months Ended   September 30, 2018   (in thousands) Interest cost recognized relating to:         Contractual interest coupon $ 3,361   $ 7,257   Amortization of debt discount 2,996   5,951   Amortization of debt issuance costs 534   1,068 Total interest cost recognized on the notes $ 6,891   $ 14,276 2.5% Convertible Senior Notes Due 2019 As noted above, in 2018, the Company acquired in private repurchase transactions and subsequently retired $246.3 million of the outstanding principal amount of its 2.5% convertible senior notes due 2019 for $336.7 million plus fees and accrued interest. The fair value of the equity component of the notes prior to repurchase was calculated assuming a 4.87% non-convertible borrowing rate resulting in $92.6 million of the total repurchase price being recorded to additional paid-in capital. Beginning October 1, 2018, the remaining notes will be convertible at the election of the holder and will remain convertible through May 2019, at which time any notes that remain outstanding will mature.

v3.10.0.1

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS The Company’s outstanding debt held by third-party financial institutions is carried at cost, adjusted for any discounts or debt issuance costs. The Company’s debt is not publicly traded and the carrying amounts typically approximate fair value for debt that accrues interest at a variable rate, which are considered to be Level 2 inputs as defined in the FASB guidance. The following table presents the estimated fair values of the Company’s senior notes and convertible senior notes: Estimated Fair Value at   September 30, 2018   December 31, 2017   Level 2   (in thousands) 4.875% Senior Notes due 2024 $ 565,967   $ 592,325 5.625% Senior Notes due 2026 $ 303,408   $ — 5.375% Senior Notes due 2022 $ 254,043   $ 259,233 2.5% Convertible Senior Notes due 2023 $ 600,875   $ — 2.5% Convertible Senior Notes due 2019 $ 45,182   $ 310,635

v3.10.0.1

COMMITMENTS AND CONTINGENT LIABILITIES	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENT LIABILITIES	COMMITMENTS AND CONTINGENT LIABILITIES During 2018, the Company has entered into new, or it has exercised options to extend existing, long-term operating leases for office space and venues. These new or extended non-cancelable lease agreements have added future minimum rental commitments of approximately $5.8 million for the remainder of 2018, $29.6 million for 2019, $29.7 million for 2020, $32.0 million for 2021, $33.3 million for 2022 and $325.0 million thereafter. The Company has leases that contain contingent payment requirements for which payments vary depending on revenue, tickets sold or other variables. During 2018, the Company has entered into new, or it has renewed existing, long-term non-cancelable contracts with various artists and ticketing clients. These new or renewed non-cancelable contracts have added future minimum commitments of approximately $34.1 million for the remainder of 2018, $315.3 million for 2019, $131.2 million for 2020, $209.4 million for 2021, $157.8 million for 2022 and $68.9 million thereafter. Litigation Securities Class Action Litigation In April 2018, a class action lawsuit was filed against the Company by Kathryn Poser, asserting claims for alleged violations of Sections 10(b) and 20(a) of the Securities Exchange Act of 1934, as amended, in statements and/or omissions pertaining to a consent decree related to its acquisition of Ticketmaster in 2010. On August 21, 2018, the plaintiff filed a Notice of Voluntary Dismissal, without prejudice, thereby ending the litigation. Consumer Class Actions The following class action lawsuits were filed against Live Nation and/or Ticketmaster LLC in the United States and Canada: Vaccaro v. Ticketmaster LLC (Northern District of Illinois, filed September 2018); Ameri v. Ticketmaster LLC (Superior Court of California, Alameda County, filed September 2018); Lee v. Ticketmaster LLC, et al. (Northern District of California, filed September 2018); Thompson-Marcial v. Ticketmaster Canada Holdings ULC (Ontario Superior Court of Justice, filed September 2018); McPhee v. Live Nation Entertainment, Inc., et al. (Superior Court of Quebec, District of Montreal, filed September 2018); Crystal Watch v. Live Nation Entertainment, Inc., et al. (Court of Queen’s Bench for Saskatchewan, by amendments filed September 2018); Gaetano v. Live Nation Entertainment Inc., et al. (Northern District of New York, filed October 2018); Dickey v. Ticketmaster, LLC, et al. (Central District of California, filed October 2018); and Gomel v. Live Nation Entertainment, Inc., et al. (Supreme Court of British Columbia, filed October 2018).  These lawsuits make similar factual allegations that Live Nation and/or Ticketmaster LLC engage in conduct that is intended to encourage the resale of tickets on secondary ticket exchanges at elevated prices. Based on these allegations, each plaintiff asserts violations of different state/provincial and federal laws. Each plaintiff also seeks to represent a class of individuals who purchased tickets on a secondary ticket exchange, as defined in each plaintiff’s complaint. The complaints seek a variety of remedies, including unspecified compensatory damages, punitive damages, restitution, injunctive relief and attorneys’ fees and costs. Based on information presently known to management, the Company does not believe that a loss is probable of occurring at this time, and believes that the potential liability, if any, will not have a material adverse effect on its financial condition, cash flows or results of operations. Further, the Company does not currently believe that the claims asserted in these lawsuits have merit, and considerable uncertainty exists regarding any monetary damages that will be asserted against the Company. As a result, the Company is currently unable to estimate the possible loss or range of loss for these matters. The Company intends to vigorously defend these actions.

v3.10.0.1

INCOME TAXES	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES In December 2017, the Tax Cuts and Jobs Act (“TCJA”) was enacted, which amends the Internal Revenue Code to reduce tax rates and modify policies, credits, and deductions for individuals and businesses. For businesses, the TCJA reduces the corporate federal tax rate from a maximum of 35% to a flat 21% rate. The rate reduction took effect on January 1, 2018. The TCJA enactment caused the Company’s United States deferred tax assets and liabilities to be revalued at December 31, 2017. The international provisions of the TCJA generally establish a territorial-style system for taxing foreign-sourced income of domestic multinational corporations, require companies to pay a one-time transition tax on earnings of certain foreign-sourced subsidiaries that were previously tax-deferred, and create new taxes on certain foreign-sourced earnings. At December 31, 2017, the Company made a reasonable estimate of the effects of the TCJA on existing deferred tax balances and the one-time transition tax. During the third quarter of 2018, the Company refined the computation of the one-time transition tax liability for foreign subsidiaries to approximately $100.0 million. The change in computed liability does not impact 2018 tax expense since it is expected that the liability will continue to be offset by fully-valued tax attribute carryforwards. The Company has not completed its analysis of the impacts of the one-time transition tax and may make further adjustments to its accounting related to TCJA during the fourth quarter of 2018. In December 2017, the SEC issued guidance for companies that have not completed the accounting for the income tax effects of the TCJA. Under this guidance, a company may report provisional amounts based on reasonable estimates where the accounting is incomplete. These amounts are subject to adjustments during a measurement period of up to one year beginning in the reporting period of the enactment date. In accordance with this guidance, the Company has determined that the impact of the TCJA on deferred taxes and the transition tax inclusion recorded on the mandatory deemed repatriation of foreign earnings were provisional amounts and reasonable estimates at December 31, 2017. The amounts recorded in 2017 and refined in 2018 remain reasonable estimates as of September 30, 2018 based on information available to date. Additional work is necessary for a more detailed analysis of our deferred tax assets and liabilities and our historical foreign earnings as well as potential correlative adjustments. Any subsequent adjustment to the amount will be recorded in the fourth quarter of 2018 when the analysis is complete, but is not anticipated to impact tax expense due to the existence of fully-valued tax attribute carryforwards. Although the TCJA generally eliminates United States federal income tax on dividends from foreign subsidiaries, it creates a new requirement that certain income, referred to as Global Intangible Low-Taxed Income (“GILTI”), earned by controlled foreign corporations must be included currently in the gross income of the entity’s United States taxpayer. In accordance with this guidance, the Company is allowed to make an accounting policy choice of either (1) treating taxes due on future United States inclusions in taxable income related to GILTI as a current-period expense when incurred or (2) factoring such amounts into the Company’s measurement of its deferred taxes. Because of the complexity of the new GILTI tax rules, the Company continues to evaluate this provision of the TCJA and has not yet determined its accounting policy. As of September 30, 2018, because the Company is still evaluating the GILTI provisions and its analysis of future taxable income that is subject to GILTI, it has included the GILTI impact related to current-year operations only in its estimated annual effective tax rate computations and has not provided additional GILTI impact on deferred items. The GILTI taxable income inclusion does not affect the 2018 tax expense due to the existence of fully-valued tax attribute carryforwards. Beyond the inclusions required pursuant to the TCJA, no additional income taxes have been provided for any remaining undistributed foreign earnings that are considered to be permanently reinvested.

v3.10.0.1

EQUITY	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
EQUITY	EQUITY The following table shows the reconciliation of the carrying amount of stockholders’ equity attributable to Live Nation, equity attributable to noncontrolling interests, total equity and also redeemable noncontrolling interests for the nine months ended September 30, 2018:   Live Nation Stockholders’ Equity   Noncontrolling Interests   Total Equity   Redeemable Noncontrolling Interests   (in thousands)   (in thousands) Balance at December 31, 2017 $ 1,181,196   $ 236,948   $ 1,418,144   $ 244,727 Non-cash compensation expense 34,415   —   34,415   — Common stock issued under stock plans, net of shares withheld for employee taxes (8,685 )   —   (8,685 )   — Exercise of stock options 16,447   —   16,447   — Fair value of convertible debt conversion feature, net of issuance costs 62,624   —   62,624   — Repurchase of convertible debt conversion feature (92,641 )   —   (92,641 )   — Acquisitions —   21,770   21,770   20,911 Divestitures —   (6,684 )   (6,684 )   — Purchases of noncontrolling interests (4,784 )   (1,526 )   (6,310 )   (10,356 ) Sales of noncontrolling interests 1,410   (980 )   430   — Redeemable noncontrolling interests fair value adjustments (54,246 )   —   (54,246 )   54,246 Contributions received —   7,501   7,501   1,806 Cash distributions —   (33,481 )   (33,481 )   (7,870 ) Other (107 )   (2,439 )   (2,546 )   28 Comprehensive income (loss):             Net income 208,136   12,431   220,567   4,958 Foreign currency translation adjustments (26,376 )   —   (26,376 )   — Balance at September 30, 2018 $ 1,317,389   $ 233,540   $ 1,550,929   $ 308,450 Accumulated Other Comprehensive Loss The following table presents changes in the components of AOCI, net of taxes, for the nine months ended September 30, 2018:   Total (Foreign Currency Items)   (in thousands) Balance at December 31, 2017 $ (108,542 ) Other comprehensive income before reclassifications (26,376 ) Net other comprehensive income (26,376 ) Balance at September 30, 2018 $ (134,918 ) Earnings Per Share Basic net income (loss) per common share is computed by dividing the net income (loss) available to common stockholders by the weighted average number of common shares outstanding during the period. The calculation of diluted net income (loss) per common share includes the effects of the assumed exercise of any outstanding stock options, the assumed vesting of shares of restricted stock and the assumed conversion of the convertible senior notes where dilutive. The following table sets forth the computation of weighted average common shares outstanding:   Three Months Ended   September 30,   Nine Months Ended   September 30,   2018   2017   2018   2017 Weighted average common shares—basic 207,614,413   205,287,843   207,228,034   204,574,742 Effect of dilutive securities:                    Stock options and restricted stock 8,347,718   9,914,361   8,178,167   9,311,710      Convertible senior notes 826,852   7,929,982   —   — Weighted average common shares—diluted 216,788,983   223,132,186   215,406,201   213,886,452 The following table shows securities excluded from the calculation of diluted net income (loss) per common share because such securities are anti-dilutive:   Three Months Ended   September 30,   Nine Months Ended   September 30,   2018   2017   2018   2017 Options to purchase shares of common stock 604,781   8,000   604,781   810,796 Restricted and deferred stock—unvested 2,483,572   196,484   2,498,072   219,084 Conversion shares related to the convertible senior notes 8,085,275   —   8,912,127   7,929,982 Number of anti-dilutive potentially issuable shares excluded from diluted common shares outstanding 11,173,628   204,484   12,014,980   8,959,862

v3.10.0.1

REVENUE RECOGNITION	9 Months Ended
	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
REVENUE RECOGNITION	REVENUE RECOGNITION Concerts Concerts revenue for the three and nine months ended September 30, 2018 and 2017 are as follows:   Three Months Ended   September 30,   Nine Months Ended   September 30,   2018   2017   2018   2017   (in thousands) Total Concerts Revenue $ 3,297,257   $ 2,939,387   $ 6,716,914   $ 6,052,515 Percentage of consolidated revenue 86.0 %   85.4 %   82.1 %   82.2 % The Concerts segment generates revenue from the promotion or production of live music events and festivals in the Company’s owned or operated venues and in rented third-party venues, artist management commissions and the sale of merchandise for music artists at events. As a promoter and venue operator, the Company earns revenue primarily from the sale of tickets, concessions, merchandise, parking, ticket rebates or service charges on tickets sold by Ticketmaster or third-party ticketing agreements, and rental of the Company’s owned or operated venues. As an artist manager, the Company earns commissions on the earnings of the artists and other clients the Company represents, primarily derived from clients’ earnings for concert tours. Over 95% of Concerts’ revenue, whether related to promotion, venue operations, artist management or artist event merchandising, is recognized on the day of the related event. The majority of consideration for the Concerts segment is collected in advance of or on the day of the event. Consideration received in advance of the event is recorded as deferred revenue. Any consideration not collected by the day of the event is typically received within three months after the event date. Sponsorship & Advertising Sponsorship & Advertising revenue for the three and nine months ended September 30, 2018 and 2017 are as follows:   Three Months Ended   September 30,   Nine Months Ended   September 30,   2018   2017   2018   2017   (in thousands) Total Sponsorship & Advertising Revenue $ 171,178   $ 157,981   $ 385,674   $ 346,532 Percentage of consolidated revenue 4.5 %   4.6 %   4.7 %   4.7 % The Sponsorship & Advertising segment generates revenue from sponsorship and marketing programs that provide its sponsors with strategic, international, national and local opportunities to reach customers through the Company’s venue, artist relationship and ticketing assets, including advertising on its websites. These programs can also include custom events or programs for the sponsors’ specific brands, which are typically experienced exclusively by the sponsors’ customers.  Sponsorship agreements may contain multiple elements, which provide several distinct benefits to the sponsor over the term of the agreement, and can be for a single or multi-year term. The Company also earns revenue from exclusive access rights provided to sponsors in various categories such as ticket pre-sales, beverage pouring rights, venue naming rights, media campaigns, signage within the Company’s venues, and advertising on its websites. Revenue from sponsorship agreements is allocated to the multiple elements based on the relative stand-alone selling price of each separate element, which are determined using vendor-specific evidence, third-party evidence or the Company’s best estimate of the fair value. Revenue is recognized over the term of the agreement or operating season as the benefits are provided to the sponsor unless the revenue is associated with a specific event, in which case it is recognized when the event occurs. Revenue is collected in installment payments during the year, typically in advance of providing the benefit or the event. Revenue received in advance of the event or the sponsor receiving the benefit is recorded as deferred revenue. At September 30, 2018, the Company had contracted sponsorship agreements with terms greater than one year that had approximately $751.0 million of revenue related to future benefits to be provided by the Company. The Company expects to recognize approximately 9%, 33%, 22% and 36% of this revenue in the remainder of 2018, 2019, 2020 and thereafter, respectively. Ticketing Ticketing revenue for the three and nine months ended September 30, 2018 and 2017 are as follows:   Three Months Ended   September 30,   Nine Months Ended   September 30,   2018   2017   2018   2017   (in thousands) Total Ticketing Revenue $ 368,312   $ 340,273   $ 1,091,880   $ 964,292 Percentage of consolidated revenue 9.6 %   9.9 %   13.3 %   13.1 % Ticket fee revenue is generated from convenience and order processing fees, or service charges, charged at the time a ticket for an event is sold in either the primary or secondary markets. The Ticketing segment is primarily an agency business that sells tickets for events on behalf of its clients, which include venues, concert promoters, professional sports franchises and leagues, college sports teams, theater producers and museums. The Ticketing segment is acting as an agent on behalf of its clients and records revenue arising from convenience and order processing fees, regardless of whether these fees are related to tickets sold in the primary or secondary market, and regardless of whether these fees are associated with the Company’s concert events or third-party clients’ concert events. The Ticketing segment does not record the face value of the tickets as revenue. Ticket fee revenue is recognized when the ticket is sold for third-party clients and secondary market sales, as the Company has no further obligation to its client’s customers following the sale of the ticket. For the Company’s concert events, where its concert promoters control ticketing, ticket fee revenue is recognized when the event occurs because the Company also has the obligation to deliver the event to the fan. The delivery of the ticket to the fan is not considered a distinct performance obligation for the Company’s concert events because the fan cannot receive the benefits of the ticket unless the Company also fulfills its obligation to deliver the event. The majority of ticket fee revenue is collected within the month of the ticket sale. Revenue received from the sale of tickets in advance of the Company’s concert events is recorded as deferred revenue. Ticketing contract advances, which can be either recoupable or non-recoupable, represent amounts paid in advance to the Company’s clients pursuant to ticketing agreements and are reflected in prepaid expenses or in other long-term assets if the amount is expected to be recouped or recognized over a period of more than twelve months. Recoupable ticketing contract advances are generally recoupable against future royalties earned by the clients, based on the contract terms, over the life of the contract. Royalties are typically earned by the client when tickets are sold. Royalties paid to clients are recorded as a reduction to revenue when the tickets are sold and the corresponding service charge revenue is recognized. Non-recoupable ticketing contract advances, excluding those amounts paid to support clients’ advertising costs, are fixed additional incentives occasionally paid by the Company to certain clients to secure the contract and are normally amortized over the life of the contract on a straight-line basis as a reduction to revenue. At September 30, 2018 and December 31, 2017, the Company had ticketing contract advances of $77.2 million and $76.0 million, respectively, in prepaid expenses and $71.2 million and $78.6 million, respectively, in other long-term assets. The Company amortized $19.6 million and $20.1 million for the three months ended September 30, 2018 and 2017, respectively, and $55.9 million and $54.9 million for the nine months ended September 30, 2018 and 2017, respectively, related to non-recoupable ticketing contract advances. Deferred Revenue The majority of the Company’s deferred revenue is classified as current and is shown as a separate line item on the consolidated balance sheets. Deferred revenue that is not expected to be recognized within the next twelve months is classified as long-term and reflected in other long-term liabilities on the consolidated balance sheets. The Company had current deferred revenue of $925.2 million and $805.0 million at December 31, 2017 and 2016, respectively. The table below summarizes the amount of deferred revenue recognized during the three and nine months ended September 30, 2018 and 2017:   Three Months Ended   September 30,   Nine Months Ended   September 30,   2018   2017   2018   2017   (in thousands) Concerts $ 166,381   $ 163,958   $ 809,930   $ 705,675 Sponsorship & Advertising 3,062   1,307   20,350   16,466 Ticketing 7,820   3,823   39,559   28,922 Other & Corporate 200   52   1,591   743   $ 177,463   $ 169,140   $ 871,430   $ 751,806

v3.10.0.1

SEGMENT DATA	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
SEGMENT DATA	SEGMENT DATA The Company’s reportable segments are Concerts, Sponsorship & Advertising and Ticketing. The Concerts segment involves the promotion of live music events globally in the Company’s owned or operated venues and in rented third-party venues, the production of music festivals, the operation and management of music venues, the creation of associated content and the provision of management and other services to artists. The Sponsorship & Advertising segment manages the development of strategic sponsorship programs in addition to the sale of international, national and local sponsorships and the placement of advertising such as signage, promotional programs, rich media offerings, including advertising associated with live streaming and music-related original content, and ads across the Company’s distribution network of venues, events and websites. The Ticketing segment involves the management of the Company’s global ticketing operations, including providing ticketing software and services to clients, and consumers with a marketplace, both online and mobile, for tickets and event information, and is responsible for the Company’s primary ticketing website, www.ticketmaster.com. Revenue and expenses earned and charged between segments are eliminated in consolidation. The Company’s capital expenditures below include accruals for amounts incurred but not yet paid for, but are not reduced by reimbursements received from outside parties such as landlords or replacements funded by insurance proceeds. The Company manages its working capital on a consolidated basis. Accordingly, segment assets are not reported to, or used by, the Company’s management to allocate resources to or assess performance of the segments, and therefore, total segment assets have not been presented. The following table presents the results of operations for the Company’s reportable segments for the three and nine months ended September 30, 2018 and 2017:   Concerts   Sponsorship & Advertising   Ticketing   Other   Corporate   Eliminations   Consolidated   (in thousands) Three Months Ended September 30, 2018               Revenue $ 3,297,257   $ 171,178   $ 368,312   $ 932   $ —   $ (2,433 )   $ 3,835,246 Direct operating expenses 2,767,949   23,191   133,050   2,599   —   (2,433 )   2,924,356 Selling, general and administrative expenses 343,250   25,325   151,064   5,015   —   —   524,654 Depreciation and amortization 54,404   8,871   34,677   212   1,442   —   99,606 Loss (gain) on disposal of operating assets 10,317   —   2   —   (1 )   —   10,318 Corporate expenses —   —   —   —   42,093   —   42,093 Operating income (loss) $ 121,337   $ 113,791   $ 49,519   $ (6,894 )   $ (43,534 )   $ —   $ 234,219 Intersegment revenue $ 268   $ —   $ 2,165   $ —   $ —   $ (2,433 )   $ — Three Months Ended September 30, 2017               Revenue $ 2,939,387   $ 157,981   $ 340,273   $ 6,545   $ —   $ (3,878 )   $ 3,440,308 Direct operating expenses 2,497,234   23,371   112,737   4,477   —   (3,879 )   2,633,940 Selling, general and administrative expenses 305,494   21,320   144,622   4,428   —   —   475,864 Depreciation and amortization 52,344   6,601   28,805   115   1,362   1   89,228 Loss (gain) on disposal of operating assets (21 )   —   58   —   —   —   37 Corporate expenses —   —   —   —   39,892   —   39,892 Operating income (loss) $ 84,336   $ 106,689   $ 54,051   $ (2,475 )   $ (41,254 )   $ —   $ 201,347 Intersegment revenue $ 592   $ —   $ 3,286   $ —   $ —   $ (3,878 )   $ —                               Concerts   Sponsorship & Advertising   Ticketing   Other   Corporate   Eliminations   Consolidated   (in thousands) Nine Months Ended September 30, 2018                 Revenue $ 6,716,914   $ 385,674   $ 1,091,880   $ 2,886   $ —   $ (11,409 )   $ 8,185,945 Direct operating expenses 5,554,368   68,142   377,121   3,325   —   (11,409 )   5,991,547 Selling, general and administrative expenses 906,360   68,534   447,997   12,812   —   —   1,435,703 Depreciation and amortization 146,458   23,613   103,299   599   3,293   —   277,262 Loss (gain) on disposal of operating assets 10,452   —   13   —   (1 )   —   10,464 Corporate expenses —   —   —   —   108,055   —   108,055 Operating income (loss) $ 99,276   $ 225,385   $ 163,450   $ (13,850 )   $ (111,347 )   $ —   $ 362,914 Intersegment revenue $ 268   $ —   $ 11,141   $ —   $ —   $ (11,409 )   $ — Capital expenditures $ 88,338   $ 4,241   $ 71,336   $ 149   $ 8,839   $ —   $ 172,903 Nine Months Ended September 30, 2017                 Revenue $ 6,052,515   $ 346,532   $ 964,292   $ 13,259   $ —   $ (9,826 )   $ 7,366,772 Direct operating expenses 5,057,567   60,516   317,656   5,759   —   (9,826 )   5,431,672 Selling, general and administrative expenses 804,562   62,989   411,336   14,670   —   —   1,293,557 Depreciation and amortization 144,917   19,512   82,907   327   3,262   —   250,925 Loss (gain) on disposal of operating assets (609 )   —   65   —   37   —   (507 ) Corporate expenses —   —   —   —   97,711   —   97,711 Operating income (loss) $ 46,078   $ 203,515   $ 152,328   $ (7,497 )   $ (101,010 )   $ —   $ 293,414 Intersegment revenue $ 693   $ —   $ 9,133   $ —   $ —   $ (9,826 )   $ — Capital expenditures $ 83,612   $ 4,753   $ 69,667   $ 66   $ 26,195   $ —   $ 184,293

v3.10.0.1

BASIS OF PRESENTATION AND OTHER INFORMATION Basis of Presentation and Other Information (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Recent Accounting Pronouncements	Accounting Pronouncements - Recently Adopted Revenue Recognition In May 2014, the FASB issued a comprehensive new revenue recognition standard that superseded nearly all existing revenue recognition guidance under GAAP. The new standard provides a five-step analysis of transactions to determine when and how revenue is recognized. The core principle of the guidance is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. The FASB also issued important guidance clarifying certain guidelines of the standard including (1) reframing the indicators in the principal versus agent guidance to focus on evidence that a company is acting as a principal rather than an agent and (2) identifying performance obligations and licensing. The guidance should be applied retrospectively, either to each prior period presented in the financial statements, or only to the most current reporting period presented in the financial statements with a cumulative-effect adjustment as of the date of adoption. The Company adopted this standard on January 1, 2018, applying it retrospectively to each prior period presented in the financial statements. The Company elected to use the consideration at the date of contract completion rather than estimating variable consideration in the comparative reporting periods and also elected not to provide disclosure of the amount and expected timing of recognition for consideration allocated to the remaining performance obligations. Had the Company estimated variable consideration for the comparative periods, it believes it would have resulted in an insignificant shift of revenue recognition between quarters. The adoption of this guidance did not have an impact to operating income. For the Ticketing segment, the Company no longer presents payments to certain third parties as an expense and now reflects these payments as a reduction of revenue. The remaining revenue streams of the Company were not materially impacted by the new guidance. The table below represents the impact of the adoption to the Company’s consolidated and Ticketing segment’s results of operations for the three and nine months ended September 30, 2017. The impact to the consolidated results of operations includes the elimination of intercompany transactions between the Company’s Concerts and Ticketing segments.   Three Months Ended September 30, 2017   Nine Months Ended September 30, 2017   As Reported   Adjustment   As Adjusted   As Reported   Adjustment   As Adjusted   (in thousands) Consolidated                           Revenue $ 3,559,418   $ (119,110 )   $ 3,440,308   $ 7,791,292   $ (424,520 )   $ 7,366,772     Direct operating expenses $ 2,732,926   $ (98,986 )   $ 2,633,940   $ 5,801,300   $ (369,628 )   $ 5,431,672     Depreciation and amortization $ 109,352   $ (20,124 )   $ 89,228   $ 305,817   $ (54,892 )   $ 250,925 Ticketing Segment                           Revenue $ 532,285   $ (192,012 )   $ 340,273   $ 1,510,574   $ (546,282 )   $ 964,292     Direct operating expenses $ 283,236   $ (170,499 )   $ 112,737   $ 805,964   $ (488,308 )   $ 317,656     Depreciation and amortization $ 50,318   $ (21,513 )   $ 28,805   $ 140,881   $ (57,974 )   $ 82,907 See Note 8—Revenue Recognition for further discussion and disclosures required under this guidance. Other Pronouncements In January 2016, the FASB issued amendments for the recognition, measurement, presentation and disclosure of financial instruments. Among other things, the guidance requires equity investments that do not result in consolidation, and which are not accounted for under the equity method, to be measured at fair value with any change in fair value recognized in net income unless the investments do not have readily determinable fair values. The amendments are to be applied through a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption with the exception of equity investments without readily determinable fair values, which will be applied prospectively. The Company adopted this guidance on January 1, 2018, and the adoption did not have a material impact on its financial position or results of operations. In October 2016, the FASB issued guidance that requires companies to recognize the income tax effects of intercompany sales and transfers of assets, other than inventory, in the period in which the transfer occurs. That is a change from current guidance which requires companies to defer the income tax effects of intercompany transfers of assets until the asset has been sold to an outside party or otherwise recognized. The guidance should be applied on a modified retrospective basis. The Company adopted this guidance on January 1, 2018, and the adoption did not impact its financial position or results of operations. In November 2016, the FASB issued guidance that requires restricted cash and restricted cash equivalents be included with cash and cash equivalents when reconciling the beginning and ending total amounts in the statement of cash flows. The guidance should be applied on a retrospective basis to each period presented. The Company adopted this guidance on January 1, 2018, and the adoption did not have a material impact on its statements of cash flows. In January 2017, the FASB issued guidance that changes the definition of a business to assist entities with evaluating when a set of transferred assets and activities is a business. The guidance requires an entity to evaluate if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets; if so, the set of transferred assets and activities is not a business and should be accounted for as an asset acquisition rather than a business combination. The guidance also requires a business to include at least one substantive process and narrows the definition of outputs. The guidance should be applied prospectively to any transactions occurring within the period of adoption. The Company adopted this guidance on January 1, 2018, and is applying it prospectively to acquisitions occurring on or after such date. Accounting Pronouncements - Not Yet Adopted Lease Accounting In February 2016, the FASB issued guidance that requires lessees to recognize most leases on their balance sheet as a lease liability and a right-of-use asset, and to disclose key information about leasing arrangements. The guidance is effective for annual periods beginning after December 15, 2018 and interim periods within that year, and early adoption is permitted. The guidance should be applied on a modified retrospective basis. To assess the impact of the standard, the Company has dedicated certain of its personnel to lead the implementation effort. These personnel reviewed the amended guidance and subsequent clarifications and attended multiple training sessions in order to understand the potential impact the new standard could have on the Company’s financial position and results of operations. The Company has formed a cross-functional steering committee including members from its major divisions. The Company is in the process of implementing third-party lease accounting software to record, analyze and calculate the financial statement and disclosure impacts. The Company will finalize its conclusions in 2018 and ensure that it can produce the data necessary for the required disclosures along with assessing changes to internal controls and processes that may be required to comply with the new lease accounting and disclosure requirements. The Company will adopt this standard on January 1, 2019 and is currently evaluating the impact that this guidance will have on its financial position and results of operations. Other Pronouncements In August 2018, the FASB issued guidance that aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The amortization period of these implementation costs would include periods covered under renewal options that are reasonably certain to be exercised. The expense related to the capitalized implementation costs also would be presented in the same financial statement line item as the hosting fees. The guidance is effective for annual periods beginning after December 15, 2019 and interim periods within that year, and early adoption is permitted. The guidance should be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. The Company expects to adopt this guidance on January 1, 2020, and is currently assessing which implementation method it will apply and the impact that adoption will have on its financial position and results of operations.

v3.10.0.1

BASIS OF PRESENTATION AND OTHER INFORMATION Basis of Presentation and Other Information (Tables)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Impact of the Adoption of Revenue Guidance on the Company's Results of Operations [Table Text Block]	The table below represents the impact of the adoption to the Company’s consolidated and Ticketing segment’s results of operations for the three and nine months ended September 30, 2017. The impact to the consolidated results of operations includes the elimination of intercompany transactions between the Company’s Concerts and Ticketing segments.   Three Months Ended September 30, 2017   Nine Months Ended September 30, 2017   As Reported   Adjustment   As Adjusted   As Reported   Adjustment   As Adjusted   (in thousands) Consolidated                           Revenue $ 3,559,418   $ (119,110 )   $ 3,440,308   $ 7,791,292   $ (424,520 )   $ 7,366,772     Direct operating expenses $ 2,732,926   $ (98,986 )   $ 2,633,940   $ 5,801,300   $ (369,628 )   $ 5,431,672     Depreciation and amortization $ 109,352   $ (20,124 )   $ 89,228   $ 305,817   $ (54,892 )   $ 250,925 Ticketing Segment                           Revenue $ 532,285   $ (192,012 )   $ 340,273   $ 1,510,574   $ (546,282 )   $ 964,292     Direct operating expenses $ 283,236   $ (170,499 )   $ 112,737   $ 805,964   $ (488,308 )   $ 317,656     Depreciation and amortization $ 50,318   $ (21,513 )   $ 28,805   $ 140,881   $ (57,974 )   $ 82,907

v3.10.0.1

LONG-LIVED ASSETS Long-Lived Assets (Tables)	9 Months Ended
	Sep. 30, 2018
LONG-LIVED ASSETS [Abstract]
Changes in Definite-Lived Intangible Assets	The following table presents the changes in the gross carrying amount and accumulated amortization of definite-lived intangible assets for the nine months ended September 30, 2018:   Revenue- generating contracts   Client / vendor relationships   Trademarks and naming rights   Technology   Other (1)   Total   (in thousands) Balance as of December 31, 2017:                 Gross carrying amount $ 789,363   $ 341,449   $ 126,331   $ 63,666   $ 135,231   $ 1,456,040 Accumulated amortization (410,011 )   (186,357 )   (32,681 )   (22,745 )   (74,981 )   (726,775 ) Net 379,352   155,092   93,650   40,921   60,250   729,265 Gross carrying amount:                     Acquisitions—current year 6,128   49,162   —   27,551   12,902   95,743 Acquisitions—prior year 4,447   —   —   —   1,900   6,347 Dispositions —   (11,812 )   —   —   (18,754 )   (30,566 ) Foreign exchange (10,165 )   (5,646 )   (1,302 )   (828 )   (2,523 )   (20,464 ) Other (2) (89,145 )   (6,160 )   —   (3,156 )   (4,353 )   (102,814 ) Net change (88,735 )   25,544   (1,302 )   23,567   (10,828 )   (51,754 ) Accumulated amortization:                     Amortization (62,974 )   (38,938 )   (9,365 )   (16,886 )   (15,381 )   (143,544 ) Dispositions —   8,146   —   —   13,238   21,384 Foreign exchange 5,037   3,694   363   447   1,487   11,028 Other (2) 89,376   6,178   23   3,178   4,434   103,189 Net change 31,439   (20,920 )   (8,979 )   (13,261 )   3,778   (7,943 ) Balance as of September 30, 2018:                 Gross carrying amount 700,628   366,993   125,029   87,233   124,403   1,404,286 Accumulated amortization (378,572 )   (207,277 )   (41,660 )   (36,006 )   (71,203 )   (734,718 ) Net $ 322,056   $ 159,716   $ 83,369   $ 51,227   $ 53,200   $ 669,568 ______________ (1) Other includes intangible assets for non-compete, venue management and leasehold agreements.       (2) Other includes netdowns of fully amortized assets.
Weighted Average Lives of Additions to Definite-Lived Intangible Assets	The 2018 additions to definite-lived intangible assets from acquisitions have weighted-average lives as follows:   Weighted- Average Life (years) Revenue-generating contracts 7 Client/vendor relationships 7 Technology 3 Other 12 All categories 7
Estimate of Amortization Expense for Each of the Five Succeeding Fiscal Years for Definite-Lived Intangible Assets	The following table presents the Company’s estimate of amortization expense for each of the five succeeding fiscal years for definite-lived intangible assets that exist at September 30, 2018:     (in thousands) October 1 - December 31, 2018 $ 58,023 2019 $ 160,194 2020 $ 128,449 2021 $ 93,013 2022 $ 75,482
Changes in Goodwill by Segment	The following table presents the changes in the carrying amount of goodwill in each of the Company’s reportable segments for the nine months ended September 30, 2018:   Concerts   Sponsorship & Advertising   Ticketing   Total   (in thousands) Balance as of December 31, 2017:               Goodwill $ 1,015,913   $ 401,753   $ 761,786   $ 2,179,452 Accumulated impairment losses (424,863 )   —   —   (424,863 )                  Net 591,050   401,753   761,786   1,754,589 Acquisitions—current year 37,723   3,890   5,875   47,488 Acquisitions—prior year 53,578   1,693   —   55,271 Dispositions (7,053 )   —   —   (7,053 ) Foreign exchange (7,706 )   (4,313 )   (2,923 )   (14,942 ) Balance as of September 30, 2018:               Goodwill 1,092,455   403,023   764,738   2,260,216 Accumulated impairment losses (424,863 )   —   —   (424,863 )                  Net $ 667,592   $ 403,023   $ 764,738   $ 1,835,353

v3.10.0.1

LONG-TERM DEBT Long-Term Debt (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Summary of long-term debt	Long-term debt, which includes capital leases, at September 30, 2018 and December 31, 2017, consists of the following:   September 30, 2018   December 31, 2017   (in thousands) Senior Secured Credit Facility:         Term loan A $ 161,500   $ 175,750   Term loan B 955,573   962,849 4.875% Senior Notes due 2024 575,000   575,000 5.625% Senior Notes due 2026 300,000   — 5.375% Senior Notes due 2022 250,000   250,000 2.5% Convertible Senior Notes due 2023 550,000   — 2.5% Convertible Senior Notes due 2019 28,674   275,000 Other long-term debt 93,398   99,393 Total principal amount 2,914,145   2,337,992 Less unamortized discounts and debt issuance costs (100,328 )   (38,033 ) Total debt, net of unamortized discounts and debt issuance costs 2,813,817   2,299,959 Less: current portion 81,832   347,593 Total long-term debt, net of unamortized discounts and debt issuance costs $ 2,731,985   $ 1,952,366
Future maturities of long-term debt	Future maturities of long-term debt at September 30, 2018 are as follows:   (in thousands) October 1 - December 31, 2018 $ 51,802 2019 45,192 2020 71,091 2021 122,671 2022 819,010 Thereafter 1,804,379 Total $ 2,914,145
Summary of pre tax interest cost recognized on convertible senior notes	The following table summarizes the amount of pre-tax interest cost recognized on the notes:   Three Months Ended   September 30, 2018   Nine Months Ended   September 30, 2018   (in thousands) Interest cost recognized relating to:         Contractual interest coupon $ 3,361   $ 7,257   Amortization of debt discount 2,996   5,951   Amortization of debt issuance costs 534   1,068 Total interest cost recognized on the notes $ 6,891   $ 14,276

v3.10.0.1

FAIR VALUE MEASUREMENTS Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Estimated Fair Values of Debt	The following table presents the estimated fair values of the Company’s senior notes and convertible senior notes: Estimated Fair Value at   September 30, 2018   December 31, 2017   Level 2   (in thousands) 4.875% Senior Notes due 2024 $ 565,967   $ 592,325 5.625% Senior Notes due 2026 $ 303,408   $ — 5.375% Senior Notes due 2022 $ 254,043   $ 259,233 2.5% Convertible Senior Notes due 2023 $ 600,875   $ — 2.5% Convertible Senior Notes due 2019 $ 45,182   $ 310,635

v3.10.0.1

EQUITY Equity (Tables)	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
Reconciliation of Carrying Amount of Equity and Redeemable Noncontrolling Interests	The following table shows the reconciliation of the carrying amount of stockholders’ equity attributable to Live Nation, equity attributable to noncontrolling interests, total equity and also redeemable noncontrolling interests for the nine months ended September 30, 2018:   Live Nation Stockholders’ Equity   Noncontrolling Interests   Total Equity   Redeemable Noncontrolling Interests   (in thousands)   (in thousands) Balance at December 31, 2017 $ 1,181,196   $ 236,948   $ 1,418,144   $ 244,727 Non-cash compensation expense 34,415   —   34,415   — Common stock issued under stock plans, net of shares withheld for employee taxes (8,685 )   —   (8,685 )   — Exercise of stock options 16,447   —   16,447   — Fair value of convertible debt conversion feature, net of issuance costs 62,624   —   62,624   — Repurchase of convertible debt conversion feature (92,641 )   —   (92,641 )   — Acquisitions —   21,770   21,770   20,911 Divestitures —   (6,684 )   (6,684 )   — Purchases of noncontrolling interests (4,784 )   (1,526 )   (6,310 )   (10,356 ) Sales of noncontrolling interests 1,410   (980 )   430   — Redeemable noncontrolling interests fair value adjustments (54,246 )   —   (54,246 )   54,246 Contributions received —   7,501   7,501   1,806 Cash distributions —   (33,481 )   (33,481 )   (7,870 ) Other (107 )   (2,439 )   (2,546 )   28 Comprehensive income (loss):             Net income 208,136   12,431   220,567   4,958 Foreign currency translation adjustments (26,376 )   —   (26,376 )   — Balance at September 30, 2018 $ 1,317,389   $ 233,540   $ 1,550,929   $ 308,450
Schedule of Accumulated Other Comprehensive Income (Loss)	The following table presents changes in the components of AOCI, net of taxes, for the nine months ended September 30, 2018:   Total (Foreign Currency Items)   (in thousands) Balance at December 31, 2017 $ (108,542 ) Other comprehensive income before reclassifications (26,376 ) Net other comprehensive income (26,376 ) Balance at September 30, 2018 $ (134,918 )
Computation of Weighted Average Common Shares Outstanding	The following table sets forth the computation of weighted average common shares outstanding:   Three Months Ended   September 30,   Nine Months Ended   September 30,   2018   2017   2018   2017 Weighted average common shares—basic 207,614,413   205,287,843   207,228,034   204,574,742 Effect of dilutive securities:                    Stock options and restricted stock 8,347,718   9,914,361   8,178,167   9,311,710      Convertible senior notes 826,852   7,929,982   —   — Weighted average common shares—diluted 216,788,983   223,132,186   215,406,201   213,886,452
Potentially Dilutive Securities Excluded From Diluted Net Income (Loss) Per Common Share	The following table shows securities excluded from the calculation of diluted net income (loss) per common share because such securities are anti-dilutive:   Three Months Ended   September 30,   Nine Months Ended   September 30,   2018   2017   2018   2017 Options to purchase shares of common stock 604,781   8,000   604,781   810,796 Restricted and deferred stock—unvested 2,483,572   196,484   2,498,072   219,084 Conversion shares related to the convertible senior notes 8,085,275   —   8,912,127   7,929,982 Number of anti-dilutive potentially issuable shares excluded from diluted common shares outstanding 11,173,628   204,484   12,014,980   8,959,862

v3.10.0.1

REVENUE RECOGNITION (Tables)	9 Months Ended
	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
Disaggregation of Concerts Revenue [Table Text Block]	Concerts revenue for the three and nine months ended September 30, 2018 and 2017 are as follows:   Three Months Ended   September 30,   Nine Months Ended   September 30,   2018   2017   2018   2017   (in thousands) Total Concerts Revenue $ 3,297,257   $ 2,939,387   $ 6,716,914   $ 6,052,515 Percentage of consolidated revenue 86.0 %   85.4 %   82.1 %   82.2 %
Disaggregation Of Sponsorship & Advertising Revenue [Table Text Block]	Sponsorship & Advertising revenue for the three and nine months ended September 30, 2018 and 2017 are as follows:   Three Months Ended   September 30,   Nine Months Ended   September 30,   2018   2017   2018   2017   (in thousands) Total Sponsorship & Advertising Revenue $ 171,178   $ 157,981   $ 385,674   $ 346,532 Percentage of consolidated revenue 4.5 %   4.6 %   4.7 %   4.7 %
Disaggregation Of Ticketing Revenue [Table Text Block]	Ticketing revenue for the three and nine months ended September 30, 2018 and 2017 are as follows:   Three Months Ended   September 30,   Nine Months Ended   September 30,   2018   2017   2018   2017   (in thousands) Total Ticketing Revenue $ 368,312   $ 340,273   $ 1,091,880   $ 964,292 Percentage of consolidated revenue 9.6 %   9.9 %   13.3 %   13.1 %
Contract with Customer, Asset and Liability [Table Text Block]	The table below summarizes the amount of deferred revenue recognized during the three and nine months ended September 30, 2018 and 2017:   Three Months Ended   September 30,   Nine Months Ended   September 30,   2018   2017   2018   2017   (in thousands) Concerts $ 166,381   $ 163,958   $ 809,930   $ 705,675 Sponsorship & Advertising 3,062   1,307   20,350   16,466 Ticketing 7,820   3,823   39,559   28,922 Other & Corporate 200   52   1,591   743   $ 177,463   $ 169,140   $ 871,430   $ 751,806

v3.10.0.1

SEGMENT DATA Segment Data (Tables)	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Results of Operations Related to Reportable Segments of the Entity	The following table presents the results of operations for the Company’s reportable segments for the three and nine months ended September 30, 2018 and 2017:   Concerts   Sponsorship & Advertising   Ticketing   Other   Corporate   Eliminations   Consolidated   (in thousands) Three Months Ended September 30, 2018               Revenue $ 3,297,257   $ 171,178   $ 368,312   $ 932   $ —   $ (2,433 )   $ 3,835,246 Direct operating expenses 2,767,949   23,191   133,050   2,599   —   (2,433 )   2,924,356 Selling, general and administrative expenses 343,250   25,325   151,064   5,015   —   —   524,654 Depreciation and amortization 54,404   8,871   34,677   212   1,442   —   99,606 Loss (gain) on disposal of operating assets 10,317   —   2   —   (1 )   —   10,318 Corporate expenses —   —   —   —   42,093   —   42,093 Operating income (loss) $ 121,337   $ 113,791   $ 49,519   $ (6,894 )   $ (43,534 )   $ —   $ 234,219 Intersegment revenue $ 268   $ —   $ 2,165   $ —   $ —   $ (2,433 )   $ — Three Months Ended September 30, 2017               Revenue $ 2,939,387   $ 157,981   $ 340,273   $ 6,545   $ —   $ (3,878 )   $ 3,440,308 Direct operating expenses 2,497,234   23,371   112,737   4,477   —   (3,879 )   2,633,940 Selling, general and administrative expenses 305,494   21,320   144,622   4,428   —   —   475,864 Depreciation and amortization 52,344   6,601   28,805   115   1,362   1   89,228 Loss (gain) on disposal of operating assets (21 )   —   58   —   —   —   37 Corporate expenses —   —   —   —   39,892   —   39,892 Operating income (loss) $ 84,336   $ 106,689   $ 54,051   $ (2,475 )   $ (41,254 )   $ —   $ 201,347 Intersegment revenue $ 592   $ —   $ 3,286   $ —   $ —   $ (3,878 )   $ —                               Concerts   Sponsorship & Advertising   Ticketing   Other   Corporate   Eliminations   Consolidated   (in thousands) Nine Months Ended September 30, 2018                 Revenue $ 6,716,914   $ 385,674   $ 1,091,880   $ 2,886   $ —   $ (11,409 )   $ 8,185,945 Direct operating expenses 5,554,368   68,142   377,121   3,325   —   (11,409 )   5,991,547 Selling, general and administrative expenses 906,360   68,534   447,997   12,812   —   —   1,435,703 Depreciation and amortization 146,458   23,613   103,299   599   3,293   —   277,262 Loss (gain) on disposal of operating assets 10,452   —   13   —   (1 )   —   10,464 Corporate expenses —   —   —   —   108,055   —   108,055 Operating income (loss) $ 99,276   $ 225,385   $ 163,450   $ (13,850 )   $ (111,347 )   $ —   $ 362,914 Intersegment revenue $ 268   $ —   $ 11,141   $ —   $ —   $ (11,409 )   $ — Capital expenditures $ 88,338   $ 4,241   $ 71,336   $ 149   $ 8,839   $ —   $ 172,903 Nine Months Ended September 30, 2017                 Revenue $ 6,052,515   $ 346,532   $ 964,292   $ 13,259   $ —   $ (9,826 )   $ 7,366,772 Direct operating expenses 5,057,567   60,516   317,656   5,759   —   (9,826 )   5,431,672 Selling, general and administrative expenses 804,562   62,989   411,336   14,670   —   —   1,293,557 Depreciation and amortization 144,917   19,512   82,907   327   3,262   —   250,925 Loss (gain) on disposal of operating assets (609 )   —   65   —   37   —   (507 ) Corporate expenses —   —   —   —   97,711   —   97,711 Operating income (loss) $ 46,078   $ 203,515   $ 152,328   $ (7,497 )   $ (101,010 )   $ —   $ 293,414 Intersegment revenue $ 693   $ —   $ 9,133   $ —   $ —   $ (9,826 )   $ — Capital expenditures $ 83,612   $ 4,753   $ 69,667   $ 66   $ 26,195   $ —   $ 184,293

v3.10.0.1

BASIS OF PRESENTATION AND OTHER INFORMATION Basis of Presentation and Other Information (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	May 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Cash received that includes the face value of tickets sold on behalf of ticketing clients and their share of service charges	$ 733,700,000			$ 769,400,000
Ownership percentage acquired of equity method investment			50.00%
Tax benefit recognized for losses incurred	$ 0	$ 0

v3.10.0.1

BASIS OF PRESENTATION AND OTHER INFORMATION New Revenue Recognition Guidance (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement [Abstract]
Revenue	$ 3,835,246	$ 3,440,308	$ 8,185,945	$ 7,366,772
Direct operating expenses	2,924,356	2,633,940	5,991,547	5,431,672
Depreciation and amortization	99,606	89,228	277,262	250,925
Operating Segments [Member] | Ticketing [Member]
Income Statement [Abstract]
Revenue	368,312	340,273	1,091,880	964,292
Direct operating expenses	133,050	112,737	377,121	317,656
Depreciation and amortization	$ 34,677	28,805	$ 103,299	82,907
Accounting Standards Update 2014-09 [Member]
Income Statement [Abstract]
Revenue		(119,110)		(424,520)
Direct operating expenses		(98,986)		(369,628)
Depreciation and amortization		(20,124)		(54,892)
Accounting Standards Update 2014-09 [Member] | Operating Segments [Member] | Ticketing [Member]
Income Statement [Abstract]
Revenue		(192,012)		(546,282)
Direct operating expenses		(170,499)		(488,308)
Depreciation and amortization		(21,513)		(57,974)
Previously Reported [Member]
Income Statement [Abstract]
Revenue		3,559,418		7,791,292
Direct operating expenses		2,732,926		5,801,300
Depreciation and amortization		109,352		305,817
Previously Reported [Member] | Operating Segments [Member] | Ticketing [Member]
Income Statement [Abstract]
Revenue		532,285		1,510,574
Direct operating expenses		283,236		805,964
Depreciation and amortization		$ 50,318		$ 140,881

v3.10.0.1

LONG-LIVED ASSETS (Definite-lived Intangibles) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Finite-lived Intangibles Asset [Roll Forward]
Gross carrying amount			$ 1,456,040
Accumulated amortization			(726,775)
Net			729,265
Acquisitions—current year			95,743
Acquisitions—prior year			6,347
Dispositions			(30,566)
Foreign exchange			(20,464)
Other (2)			(102,814)
Net change			(51,754)
Amortization	$ (51,400)	$ (53,400)	(143,544)	$ (143,400)
Dispositions			21,384
Foreign exchange			11,028
Other (2)			103,189
Net change			(7,943)
Gross carrying amount	1,404,286		1,404,286
Accumulated amortization	(734,718)		(734,718)
Net	669,568		$ 669,568
Weighted-average lives of definite-lived intangible assets			7 years
Estimate of amortization expense for each of the five succeeding fiscal years [Abstract]
October 1 - December 31, 2018	58,023		$ 58,023
2019	160,194		160,194
2020	128,449		128,449
2021	93,013		93,013
2022	75,482		75,482
Revenue-generating contracts [Member]
Finite-lived Intangibles Asset [Roll Forward]
Gross carrying amount			789,363
Accumulated amortization			(410,011)
Net			379,352
Acquisitions—current year			6,128
Acquisitions—prior year			4,447
Dispositions			0
Foreign exchange			(10,165)
Other (2)			(89,145)
Net change			(88,735)
Amortization			(62,974)
Dispositions			0
Foreign exchange			5,037
Other (2)			89,376
Net change			31,439
Gross carrying amount	700,628		700,628
Accumulated amortization	(378,572)		(378,572)
Net	322,056		$ 322,056
Weighted-average lives of definite-lived intangible assets			7 years
Client/vendor relationships [Member]
Finite-lived Intangibles Asset [Roll Forward]
Gross carrying amount			$ 341,449
Accumulated amortization			(186,357)
Net			155,092
Acquisitions—current year			49,162
Acquisitions—prior year			0
Dispositions			(11,812)
Foreign exchange			(5,646)
Other (2)			(6,160)
Net change			25,544
Amortization			(38,938)
Dispositions			8,146
Foreign exchange			3,694
Other (2)			6,178
Net change			(20,920)
Gross carrying amount	366,993		366,993
Accumulated amortization	(207,277)		(207,277)
Net	159,716		$ 159,716
Weighted-average lives of definite-lived intangible assets			7 years
Trademarks and naming rights [Member]
Finite-lived Intangibles Asset [Roll Forward]
Gross carrying amount			$ 126,331
Accumulated amortization			(32,681)
Net			93,650
Acquisitions—current year			0
Acquisitions—prior year			0
Dispositions			0
Foreign exchange			(1,302)
Other (2)			0
Net change			(1,302)
Amortization			(9,365)
Dispositions			0
Foreign exchange			363
Other (2)			23
Net change			(8,979)
Gross carrying amount	125,029		125,029
Accumulated amortization	(41,660)		(41,660)
Net	83,369		83,369
Technology [Member]
Finite-lived Intangibles Asset [Roll Forward]
Gross carrying amount			63,666
Accumulated amortization			(22,745)
Net			40,921
Acquisitions—current year			27,551
Acquisitions—prior year			0
Dispositions			0
Foreign exchange			(828)
Other (2)			(3,156)
Net change			23,567
Amortization			(16,886)
Dispositions			0
Foreign exchange			447
Other (2)			3,178
Net change			(13,261)
Gross carrying amount	87,233		87,233
Accumulated amortization	(36,006)		(36,006)
Net	51,227		$ 51,227
Weighted-average lives of definite-lived intangible assets			3 years
Other Intangible Assets [Member]
Finite-lived Intangibles Asset [Roll Forward]
Gross carrying amount			$ 135,231
Accumulated amortization			(74,981)
Net			60,250
Acquisitions—current year			12,902
Acquisitions—prior year			1,900
Dispositions			(18,754)
Foreign exchange			(2,523)
Other (2)			(4,353)
Net change			(10,828)
Amortization			(15,381)
Dispositions			13,238
Foreign exchange			1,487
Other (2)			4,434
Net change			3,778
Gross carrying amount	124,403		124,403
Accumulated amortization	(71,203)		(71,203)
Net	$ 53,200		$ 53,200
Weighted-average lives of definite-lived intangible assets			12 years

v3.10.0.1

LONG-LIVED ASSETS (Definite-lived Intangibles Amortization) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Finite-Lived Intangible Assets [Line Items]
Amortization of definite-lived intangible assets	$ 51,400	$ 53,400	$ 143,544	$ 143,400

v3.10.0.1

LONG-LIVED ASSETS (Goodwill) (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2018 USD ($)
Changes in carrying amount of goodwill [Roll Forward]
Goodwill	$ 2,179,452
Accumulated impairment losses	(424,863)
Net	1,754,589
Acquisitions—current year	47,488
Acquisitions—prior year	55,271
Dispositions	(7,053)
Foreign exchange	(14,942)
Goodwill	2,260,216
Accumulated impairment losses	(424,863)
Net	1,835,353
Concerts [Member]
Changes in carrying amount of goodwill [Roll Forward]
Goodwill	1,015,913
Accumulated impairment losses	(424,863)
Net	591,050
Acquisitions—current year	37,723
Acquisitions—prior year	53,578
Dispositions	(7,053)
Foreign exchange	(7,706)
Goodwill	1,092,455
Accumulated impairment losses	(424,863)
Net	667,592
Sponsorship & Advertising [Member]
Changes in carrying amount of goodwill [Roll Forward]
Goodwill	401,753
Accumulated impairment losses	0
Net	401,753
Acquisitions—current year	3,890
Acquisitions—prior year	1,693
Dispositions	0
Foreign exchange	(4,313)
Goodwill	403,023
Accumulated impairment losses	0
Net	403,023
Ticketing [Member]
Changes in carrying amount of goodwill [Roll Forward]
Goodwill	761,786
Accumulated impairment losses	0
Net	761,786
Acquisitions—current year	5,875
Acquisitions—prior year	0
Dispositions	0
Foreign exchange	(2,923)
Goodwill	764,738
Accumulated impairment losses	0
Net	$ 764,738

v3.10.0.1

LONG-TERM DEBT (Debt Additions and Repayments) (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	Mar. 31, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Debt Instrument [Line Items]
Payment of Accrued Interest and Fees				$ 20,800
Remaining cash available				492,500
Loss on extinguishment of debt		$ 0	$ 0	2,470	$ 1,049
5.625% Senior Notes Due 2026 [Member]
Debt Instrument [Line Items]
Face Amount	$ 300,000
Interest rate, stated percentage	5.625%
2.5% Convertible Senior Notes Due 2023 [Member]
Debt Instrument [Line Items]
Face Amount	$ 550,000	$ 550,000		$ 550,000
Interest rate, stated percentage	2.50%	2.50%		2.50%
5.625% Senior Notes Due 2026 & 2.5% Convertible Senior Notes Due 2023 [Member]
Debt Instrument [Line Items]
Proceeds from Issuance of Debt	$ 850,000
2.5% Convertible Senior Notes Due 2019 [Member]
Debt Instrument [Line Items]
Interest rate, stated percentage		2.50%		2.50%
Extinguishment of Debt, Amount				$ 246,300
Repurchase Premium				$ 90,400

v3.10.0.1

LONG-TERM DEBT (Schedule of Long-Term Debt) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Total principal amount	$ 2,914,145	$ 2,337,992
Less unamortized discounts and debt issuance costs	(100,328)	(38,033)
Total debt, net of unamortized discounts and debt issuance costs	2,813,817	2,299,959
Less: current portion	81,832	347,593
Total long-term debt, net of unamortized discounts and debt issuance costs	2,731,985	1,952,366
Senior Secured Credit Facility Term loan A [Member]
Debt Instrument [Line Items]
Total principal amount	161,500	175,750
Senior Secured Credit Facility Term loan B [Member]
Debt Instrument [Line Items]
Total principal amount	955,573	962,849
4.875% Senior Notes Due 2024 [Member]
Debt Instrument [Line Items]
Total principal amount	575,000	575,000
5.625% Senior Notes Due 2026 [Member]
Debt Instrument [Line Items]
Total principal amount	300,000	0
5.375% Senior Notes due 2022 [Member]
Debt Instrument [Line Items]
Total principal amount	250,000	250,000
2.5% Convertible Senior Notes Due 2023 [Member]
Debt Instrument [Line Items]
Total principal amount	550,000	0
2.5% Convertible Senior Notes Due 2019 [Member]
Debt Instrument [Line Items]
Total principal amount	28,674	275,000
Other Long Term Debt [Member]
Debt Instrument [Line Items]
Total principal amount	$ 93,398	$ 99,393

v3.10.0.1

LONG-TERM DEBT (Future Maturities of Long-Term Debt) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Maturities of Long-term Debt [Abstract]
October 1 - December 31, 2018	$ 51,802
2019	45,192
2020	71,091
2021	122,671
2022	819,010
Thereafter	1,804,379
Total	$ 2,914,145	$ 2,337,992

v3.10.0.1

LONG-TERM DEBT (5.625% Senior Notes Due 2026) (Details) - 5.625% Senior Notes Due 2026 [Member] - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2018	Mar. 31, 2018
Debt Instrument [Line Items]
Face Amount		$ 300
Interest rate, stated percentage		5.625%
Prior to March 15, 2021 [Member]
Debt Instrument [Line Items]
Redemption price, percentage	100.00%
Redemption, Equity Offering [Member]
Debt Instrument [Line Items]
Redemption price, percentage	105.625%
Percentage of notes which may be redeemed	35.00%
After March 15, 2021 [Member]
Debt Instrument [Line Items]
Redemption price, percentage	104.219%
Redemption, Defined Changes of Control [Member]
Debt Instrument [Line Items]
Redemption price, percentage	101.00%

v3.10.0.1

LONG-TERM DEBT (2.5% Convertible Senior Notes Due 2023) (Details) - 2.5% Convertible Senior Notes Due 2023 [Member] $ / shares in Units, shares in Millions, $ in Millions	9 Months Ended
	Sep. 30, 2018 USD ($) $ / shares shares	Mar. 31, 2018 USD ($)
Debt Instrument [Line Items]
Face Amount	$ 550.0	$ 550.0
Interest rate, stated percentage	2.50%	2.50%
Conversion ratio	0.0147005
Conversion premium	54.40%
Last reported sale price used to calculate conversion premium ($ / share) | $ / shares	$ 44.05
Maximum number of shares issuable upon conversion (shares) | shares	8.1
Carrying amount of the equity component	$ 64.0
Debt discount amortization period	4 years
Effective interest rate	5.70%
Redemption, Defined Changes of Control [Member]
Debt Instrument [Line Items]
Redemption price, percentage	100.00%

v3.10.0.1

LONG-TERM DEBT (Schedule of Debt Interest Expense) (Details) - 2.5% Convertible Senior Notes Due 2023 [Member] - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018
Debt Instrument [Line Items]
Contractual interest coupon	$ 3,361	$ 7,257
Amortization of debt discount	2,996	5,951
Amortization of debt issuance costs	534	1,068
Total interest cost recognized on the notes	$ 6,891	$ 14,276

v3.10.0.1

LONG-TERM DEBT (2.5% Convertible Senior Notes Due 2019) (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2018 USD ($)
Debt Instrument [Line Items]
Amount of convertible senior notes repurchase price allocated to APIC	$ 92,641
2.5% Convertible Senior Notes Due 2019 [Member]
Debt Instrument [Line Items]
Extinguishment of Debt, Amount	$ 246,300
Interest rate, stated percentage	2.50%
Cost to retire outstanding principal of convertible senior notes	$ 336,700
Rate assumed to calculate fair value of equity component	4.87%
Amount of convertible senior notes repurchase price allocated to APIC	$ 92,641

v3.10.0.1

FAIR VALUE MEASUREMENTS (Fair Value of Debt) (Details) - Level 2 [Member] - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
4.875% Senior Notes Due 2024 [Member]
Debt Fair Value [Line Items]
Estimated fair values of senior notes	$ 565,967	$ 592,325
5.625% Senior Notes Due 2026 [Member]
Debt Fair Value [Line Items]
Estimated fair values of senior notes	303,408	0
5.375% Senior Notes due 2022 [Member]
Debt Fair Value [Line Items]
Estimated fair values of senior notes	254,043	259,233
2.5% Convertible Senior Notes Due 2023 [Member]
Debt Fair Value [Line Items]
Estimated fair values of convertible senior notes	600,875	0
2.5% Convertible Senior Notes Due 2019 [Member]
Debt Fair Value [Line Items]
Estimated fair values of convertible senior notes	$ 45,182	$ 310,635

v3.10.0.1

COMMITMENTS AND CONTINGENT LIABILITIES Leases and Contracts (Details) $ in Millions	Sep. 30, 2018 USD ($)
Incremental Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
Remainder of 2018	$ 5.8
2019	29.6
2020	29.7
2021	32.0
2022	33.3
Thereafter	325.0
Incremental Contractual Obligations, Fiscal Year Maturity [Abstract]
Remainder of 2018	34.1
2019	315.3
2020	131.2
2021	209.4
2022	157.8
Thereafter	$ 68.9

v3.10.0.1

INCOME TAXES (Narrative) (Details) - USD ($) $ in Millions	1 Months Ended		3 Months Ended
	Jan. 31, 2018	Dec. 31, 2017	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Federal Statutory Income Tax Rate, Percent	21.00%	35.00%
One-time transition liability for foreign subsidiaries			$ 100.0

v3.10.0.1

EQUITY (Equity and Redeemable Noncontrolling Interests) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Equity [Roll Forward]
Balance at December 31, 2017			$ 1,418,144
Non-cash compensation expense			34,415
Common stock issued under stock plans, net of shares withheld for employee taxes			(8,685)
Exercise of stock options			16,447
Fair value of convertible debt conversion feature, net of issuance costs			62,624
Repurchase of convertible debt conversion feature			(92,641)
Acquisitions			21,770
Divestitures			(6,684)
Purchases of noncontrolling interests			(6,310)
Sales of noncontrolling interests			430
Redeemable noncontrolling interests fair value adjustments			(54,246)
Contributions received			7,501
Cash distributions			(33,481)
Other			(2,546)
Comprehensive income (loss):
Net income			220,567
Foreign currency translation adjustments	$ (9,081)	$ 18,268	(26,376)	$ 58,761
Balance at September 30, 2018	1,550,929		1,550,929
Redeemable Noncontrolling Interests [Roll Forward]
Balance at December 31, 2017			244,727
Comprehensive income (loss):
Balance at September 30, 2018	308,450		308,450
Live Nation Entertainment, Inc. Stockholders' Equity [Member]
Equity [Roll Forward]
Balance at December 31, 2017			1,181,196
Non-cash compensation expense			34,415
Common stock issued under stock plans, net of shares withheld for employee taxes			(8,685)
Exercise of stock options			16,447
Fair value of convertible debt conversion feature, net of issuance costs			62,624
Repurchase of convertible debt conversion feature			(92,641)
Acquisitions			0
Divestitures			0
Purchases of noncontrolling interests			(4,784)
Sales of noncontrolling interests			1,410
Redeemable noncontrolling interests fair value adjustments			(54,246)
Contributions received			0
Cash distributions			0
Other			(107)
Comprehensive income (loss):
Net income			208,136
Foreign currency translation adjustments			(26,376)
Balance at September 30, 2018	1,317,389		1,317,389
Noncontrolling Interests [Member]
Equity [Roll Forward]
Balance at December 31, 2017			236,948
Non-cash compensation expense			0
Common stock issued under stock plans, net of shares withheld for employee taxes			0
Exercise of stock options			0
Fair value of convertible debt conversion feature, net of issuance costs			0
Repurchase of convertible debt conversion feature			0
Acquisitions			21,770
Divestitures			(6,684)
Purchases of noncontrolling interests			(1,526)
Sales of noncontrolling interests			(980)
Redeemable noncontrolling interests fair value adjustments			0
Contributions received			7,501
Cash distributions			(33,481)
Other			(2,439)
Comprehensive income (loss):
Net income			12,431
Foreign currency translation adjustments			0
Balance at September 30, 2018	233,540		233,540
Redeemable Noncontrolling Interests [Member]
Redeemable Noncontrolling Interests [Roll Forward]
Balance at December 31, 2017			244,727
Acquisitions			20,911
Purchases of noncontrolling interests			(10,356)
Redeemable noncontrolling interests fair value adjustments			54,246
Contributions received			1,806
Cash distributions			(7,870)
Other			28
Comprehensive income (loss):
Net income			4,958
Balance at September 30, 2018	$ 308,450		$ 308,450

v3.10.0.1

EQUITY (Accumulated Other Comprehensive Loss) (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2018 USD ($)
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2017	$ (108,542)
Balance at September 30, 2018	(134,918)
Foreign Currency Items [Member]
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2017	(108,542)
Other comprehensive income before reclassifications	(26,376)
Net other comprehensive income	(26,376)
Balance at September 30, 2018	$ (134,918)

v3.10.0.1

EQUITY (Earnings Per Share) (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Reconciliation of weighted average common shares outstanding
Weighted average common shares—basic	207,614,413	205,287,843	207,228,034	204,574,742
Effect of dilutive securities:
Stock options and restricted stock (in shares)	8,347,718	9,914,361	8,178,167	9,311,710
Convertible senior notes (in shares)	826,852	7,929,982	0	0
Weighted average common shares—diluted	216,788,983	223,132,186	215,406,201	213,886,452

v3.10.0.1

EQUITY (Antidilutive Securities Excluded from Computation of Earnings per Share) (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of anti-dilutive potentially issuable shares excluded from diluted common shares outstanding	11,173,628	204,484	12,014,980	8,959,862
Options to purchase shares of common stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of anti-dilutive potentially issuable shares excluded from diluted common shares outstanding	604,781	8,000	604,781	810,796
Restricted and deferred stock awards - unvested [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of anti-dilutive potentially issuable shares excluded from diluted common shares outstanding	2,483,572	196,484	2,498,072	219,084
Conversion shares related to the convertible senior notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of anti-dilutive potentially issuable shares excluded from diluted common shares outstanding	8,085,275	0	8,912,127	7,929,982

v3.10.0.1

REVENUE RECOGNITION (Concerts Revenue) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Disaggregation of Revenue [Line Items]
Revenue	$ 3,835,246	$ 3,440,308	$ 8,185,945	$ 7,366,772
Operating Segments [Member] | Concerts [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 3,297,257	$ 2,939,387	$ 6,716,914	$ 6,052,515
Percentage of Concert revenue to consolidated revenue	86.00%	85.40%	82.10%	82.20%
Percentage of concerts revenue from events and festivals			95.00%

v3.10.0.1

REVENUE RECOGNITION (Sponsorship & Advertising Revenue) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Disaggregation of Revenue [Line Items]
Revenue	$ 3,835,246	$ 3,440,308	$ 8,185,945	$ 7,366,772
Operating Segments [Member] | Sponsorship & Advertising [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 171,178	$ 157,981	$ 385,674	$ 346,532
Percentage of Sponsorship & Advertising revenue to consolidated revenue	4.50%	4.60%	4.70%	4.70%

v3.10.0.1

REVENUE RECOGNITION (Performance Obligation) (Details) - Sponsorship & Advertising [Member] $ in Millions	Sep. 30, 2018 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue related to future benefits to be provided by the Company	$ 751.0
Percentage of revenue on contracts to be recognized during remainder of 2018	9.00%
Percentage of revenue on contracts to be recognized in 2019	33.00%
Percentage of revenue on contracts to be recognized in 2020	22.00%
Percentage of revenue to be recognized on contracts after 2020	36.00%

v3.10.0.1

REVENUE RECOGNITION (Ticketing Revenue) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Disaggregation of Revenue [Line Items]
Revenue	$ 3,835,246	$ 3,440,308	$ 8,185,945	$ 7,366,772
Operating Segments [Member] | Ticketing [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 368,312	$ 340,273	$ 1,091,880	$ 964,292
Percentage of ticketing revenue to consolidated revenue	9.60%	9.90%	13.30%	13.10%

v3.10.0.1

REVENUE RECOGNITION (Ticketing Contract Advances) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Capitalized Contract Cost [Line Items]
Amortization of non-recoupable ticketing contract advances			$ 55,893	$ 54,892
Ticketing [Member]
Capitalized Contract Cost [Line Items]
Amortization of non-recoupable ticketing contract advances	$ 19,600	$ 20,100	55,900	$ 54,900
Prepaid Expenses [Member] | Ticketing [Member]
Capitalized Contract Cost [Line Items]
Ticketing contract advances	77,200		77,200		$ 76,000
Other Noncurrent Assets [Member] | Ticketing [Member]
Capitalized Contract Cost [Line Items]
Ticketing contract advances	$ 71,200		$ 71,200		$ 78,600

v3.10.0.1

REVENUE RECOGNITION (Deferred Revenue) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Deferred Revenue Arrangement [Line Items]
Deferred revenue	$ 890,783		$ 890,783		$ 925,220	$ 805,000
Recognition of Deferred Revenue	177,463	$ 169,140	871,430	$ 751,806
Concerts [Member]
Deferred Revenue Arrangement [Line Items]
Recognition of Deferred Revenue	166,381	163,958	809,930	705,675
Sponsorship & Advertising [Member]
Deferred Revenue Arrangement [Line Items]
Recognition of Deferred Revenue	3,062	1,307	20,350	16,466
Ticketing [Member]
Deferred Revenue Arrangement [Line Items]
Recognition of Deferred Revenue	7,820	3,823	39,559	28,922
Other and Corporate [Member]
Deferred Revenue Arrangement [Line Items]
Recognition of Deferred Revenue	$ 200	$ 52	$ 1,591	$ 743

v3.10.0.1

SEGMENT DATA Segment Data (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Segment Reporting Information [Line Items]
Revenue	$ 3,835,246	$ 3,440,308	$ 8,185,945	$ 7,366,772
Direct operating expenses	2,924,356	2,633,940	5,991,547	5,431,672
Selling, general and administrative expenses	524,654	475,864	1,435,703	1,293,557
Depreciation and amortization	99,606	89,228	277,262	250,925
Loss (gain) on disposal of operating assets	10,318	37	10,464	(507)
Corporate expenses	42,093	39,892	108,055	97,711
Operating income (loss)	234,219	201,347	362,914	293,414
Capital expenditures			172,903	184,293
Operating Segments [Member] | Concerts [Member]
Segment Reporting Information [Line Items]
Revenue	3,297,257	2,939,387	6,716,914	6,052,515
Direct operating expenses	2,767,949	2,497,234	5,554,368	5,057,567
Selling, general and administrative expenses	343,250	305,494	906,360	804,562
Depreciation and amortization	54,404	52,344	146,458	144,917
Loss (gain) on disposal of operating assets	10,317	(21)	10,452	(609)
Corporate expenses	0	0	0	0
Operating income (loss)	121,337	84,336	99,276	46,078
Capital expenditures			88,338	83,612
Operating Segments [Member] | Sponsorship & Advertising [Member]
Segment Reporting Information [Line Items]
Revenue	171,178	157,981	385,674	346,532
Direct operating expenses	23,191	23,371	68,142	60,516
Selling, general and administrative expenses	25,325	21,320	68,534	62,989
Depreciation and amortization	8,871	6,601	23,613	19,512
Loss (gain) on disposal of operating assets	0	0	0	0
Corporate expenses	0	0	0	0
Operating income (loss)	113,791	106,689	225,385	203,515
Capital expenditures			4,241	4,753
Operating Segments [Member] | Ticketing [Member]
Segment Reporting Information [Line Items]
Revenue	368,312	340,273	1,091,880	964,292
Direct operating expenses	133,050	112,737	377,121	317,656
Selling, general and administrative expenses	151,064	144,622	447,997	411,336
Depreciation and amortization	34,677	28,805	103,299	82,907
Loss (gain) on disposal of operating assets	2	58	13	65
Corporate expenses	0	0	0	0
Operating income (loss)	49,519	54,051	163,450	152,328
Capital expenditures			71,336	69,667
Operating Segments [Member] | Other [Member]
Segment Reporting Information [Line Items]
Revenue	932	6,545	2,886	13,259
Direct operating expenses	2,599	4,477	3,325	5,759
Selling, general and administrative expenses	5,015	4,428	12,812	14,670
Depreciation and amortization	212	115	599	327
Loss (gain) on disposal of operating assets	0	0	0	0
Corporate expenses	0	0	0	0
Operating income (loss)	(6,894)	(2,475)	(13,850)	(7,497)
Capital expenditures			149	66
Operating Segments [Member] | Corporate [Member]
Segment Reporting Information [Line Items]
Revenue	0	0	0	0
Direct operating expenses	0	0	0	0
Selling, general and administrative expenses	0	0	0	0
Depreciation and amortization	1,442	1,362	3,293	3,262
Loss (gain) on disposal of operating assets	(1)	0	(1)	37
Corporate expenses	42,093	39,892	108,055	97,711
Operating income (loss)	(43,534)	(41,254)	(111,347)	(101,010)
Capital expenditures			8,839	26,195
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Revenue	(2,433)	(3,878)	(11,409)	(9,826)
Direct operating expenses	(2,433)	(3,879)	(11,409)	(9,826)
Selling, general and administrative expenses	0	0	0	0
Depreciation and amortization	0	1	0	0
Loss (gain) on disposal of operating assets	0	0	0	0
Corporate expenses	0	0	0	0
Operating income (loss)	0	0	0	0
Capital expenditures			0	0
Intersegment Eliminations [Member] | Concerts [Member]
Segment Reporting Information [Line Items]
Revenue	268	592	268	693
Intersegment Eliminations [Member] | Sponsorship & Advertising [Member]
Segment Reporting Information [Line Items]
Revenue	0	0	0	0
Intersegment Eliminations [Member] | Ticketing [Member]
Segment Reporting Information [Line Items]
Revenue	2,165	3,286	11,141	9,133
Intersegment Eliminations [Member] | Other [Member]
Segment Reporting Information [Line Items]
Revenue	0	0	0	0
Intersegment Eliminations [Member] | Corporate [Member]
Segment Reporting Information [Line Items]
Revenue	$ 0	$ 0	$ 0	$ 0

This regulatory filing also includes additional resources:
lyv201893010q.pdf