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ATN International, Inc. – ‘10-K’ for 12/31/20 – ‘EX-23.1’

On:  Monday, 3/1/21, at 3:54pm ET   ·   For:  12/31/20   ·   Accession #:  1558370-21-2145   ·   File #:  1-12593

Previous ‘10-K’:  ‘10-K/A’ on 4/29/20 for 12/31/19   ·   Next:  ‘10-K’ on 3/16/22 for 12/31/21   ·   Latest:  ‘10-K’ on 3/15/24 for 12/31/23   ·   29 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/01/21  ATN International, Inc.           10-K       12/31/20  113:21M                                    Toppan Merrill Bridge/FA

Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   2.91M 
 2: EX-10.21    Material Contract                                   HTML     36K 
 3: EX-21       Subsidiaries List                                   HTML     40K 
 4: EX-23.1     Consent of Expert or Counsel                        HTML     29K 
 5: EX-31.1     Certification -- §302 - SOA'02                      HTML     36K 
 6: EX-31.2     Certification -- §302 - SOA'02                      HTML     36K 
 7: EX-32.1     Certification -- §906 - SOA'02                      HTML     32K 
 8: EX-32.2     Certification -- §906 - SOA'02                      HTML     32K 
15: R1          Document and Entity Information                     HTML     91K 
16: R2          Consolidated Balance Sheets                         HTML    158K 
17: R3          Consolidated Balance Sheets (Parenthetical)         HTML     51K 
18: R4          Consolidated Statements of Operations               HTML    130K 
19: R5          Consolidated Statements of Operations               HTML     31K 
                (Parenthetical)                                                  
20: R6          Consolidated Statements of Comprehensive Income     HTML     69K 
                (Loss)                                                           
21: R7          Consolidated Statements of Comprehensive Income     HTML     32K 
                (Parenthetical)                                                  
22: R8          Consolidated Statements of Equity                   HTML    103K 
23: R9          Consolidated Statements of Equity (Parenthetical)   HTML     37K 
24: R10         Consolidated Statements of Cash Flows               HTML    163K 
25: R11         Consolidated Statements of Cash Flows               HTML     31K 
                (Parenthetical)                                                  
26: R12         Organization and Business Operations                HTML     61K 
27: R13         Summary of Significant Accounting Policies          HTML    272K 
28: R14         Revenue Recognition and Receivables                 HTML     91K 
29: R15         Leases                                              HTML     89K 
30: R16         Impact of Hurricanes Irma and Maria                 HTML     33K 
31: R17         Dispositions and Platform Investments               HTML     61K 
32: R18         Fixed Assets                                        HTML     71K 
33: R19         Goodwill and Intangible Assets                      HTML    143K 
34: R20         Long-Term Debt                                      HTML     44K 
35: R21         Government Grants                                   HTML     44K 
36: R22         Equity                                              HTML    185K 
37: R23         Income Taxes                                        HTML    229K 
38: R24         Retirement Plans                                    HTML    345K 
39: R25         Commitments and Contingencies                       HTML     52K 
40: R26         Segment Reporting                                   HTML    410K 
41: R27         Schedule Ii Valuation and Qualifying Accounts       HTML    130K 
42: R28         Summary of Significant Accounting Policies          HTML    341K 
                (Policies)                                                       
43: R29         Organization and Business Operations (Tables)       HTML     50K 
44: R30         Summary of Significant Accounting Policies          HTML    189K 
                (Tables)                                                         
45: R31         Revenue Recognition and Receivables (Tables)        HTML     80K 
46: R32         Leases (Tables)                                     HTML     87K 
47: R33         Dispositions and Platform Investments (Tables)      HTML     57K 
48: R34         Fixed Assets (Tables)                               HTML     69K 
49: R35         Goodwill and Intangible Assets (Tables)             HTML    139K 
50: R36         Equity (Tables)                                     HTML    188K 
51: R37         Income Taxes (Tables)                               HTML    229K 
52: R38         Retirement Plans (Tables)                           HTML    353K 
53: R39         Commitments and Contingencies (Tables)              HTML     41K 
54: R40         Segment Reporting (Tables)                          HTML    409K 
55: R41         Quarterly Financial Data (Unaudited) (Tables)       HTML    122K 
56: R42         Organization and Business Operations (Details)      HTML     32K 
57: R43         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Cash   HTML     41K 
                and Cash Equivalents (Details)                                   
58: R44         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fixed  HTML     37K 
                Assets (Details)                                                 
59: R45         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     36K 
                Acquired Intangibles (Details)                                   
60: R46         Summary of Significant Accounting Policies - Aoci   HTML     68K 
                (Details)                                                        
61: R47         Summary of Significant Accounting Policies - Aoci   HTML     38K 
                reclassifications (Details)                                      
62: R48         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     41K 
                Revenue Recognition (Details)                                    
63: R49         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Risk   HTML     40K 
                (Details)                                                        
64: R50         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fair   HTML     62K 
                value Instruments - Recurring (Details)                          
65: R51         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fair   HTML     80K 
                value Instruments - Narrative (Details)                          
66: R52         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     43K 
                Anti-dilution (Details)                                          
67: R53         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     44K 
                Stock-Based Compensation (Details)                               
68: R54         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     57K 
                Recent Accounting Pronouncements (Details)                       
69: R55         REVENUE RECOGNITION AND RECEIVABLES - Narrative     HTML     56K 
                (Details)                                                        
70: R56         REVENUE RECOGNITION AND RECEIVABLES - Contract      HTML     73K 
                Assets and Liabilities (Details)                                 
71: R57         REVENUE RECOGNITION AND RECEIVABLES - Contract      HTML     39K 
                Acquisition Costs (Details)                                      
72: R58         REVENUE RECOGNITION AND RECEIVABLES - Remaining     HTML     41K 
                Performance Obligations - (Details)                              
73: R59         REVENUE RECOGNITION AND RECEIVABLES - Allowance     HTML     41K 
                for Credit Losses - (Details)                                    
74: R60         REVENUE RECOGNITION AND RECEIVABLES - Allowance     HTML     39K 
                for Credit Losses Rollforward - (Details)                        
75: R61         REVENUE RECOGNITION AND RECEIVABLES - Accounts      HTML     45K 
                Receivable (Details)                                             
76: R62         LEASES - Narrative (Details)                        HTML     62K 
77: R63         LEASES - Components of Lease Expense and Payments   HTML     66K 
                (Details)                                                        
78: R64         LEASES - Weighted average remaining lease terms     HTML     39K 
                and discount rates (Details)                                     
79: R65         LEASES - Maturities of lease liabilities (Details)  HTML     51K 
80: R66         Impact of Hurricanes Irma and Maria (Details)       HTML     44K 
81: R67         DISPOSITIONS AND PLATFORM INVESTMENTS -             HTML     82K 
                Disposition - US Solar Business (Details)                        
82: R68         DISPOSITIONS AND PLATFORM INVESTMENTS -             HTML     73K 
                Disposition - Vibrant Energy (Details)                           
83: R69         DISPOSITIONS AND PLATFORM INVESTMENTS -             HTML     37K 
                Disposition - Platform Investments (Details)                     
84: R70         Fixed Assets (Details)                              HTML     93K 
85: R71         Goodwill and Intangible Assets (Details)            HTML     42K 
86: R72         Goodwill and Intangible Assets - Rollforward        HTML     44K 
                (Details)                                                        
87: R73         GOODWILL AND INTANGIBLE ASSETS - Net (Details)      HTML     46K 
88: R74         GOODWILL AND INTANGIBLE ASSETS - Change In          HTML     54K 
                Carrying Amount Of Telecommunications Licenses                   
                (Details)                                                        
89: R75         GOODWILL AND INTANGIBLE ASSETS - Customer           HTML     59K 
                Relationships (Details)                                          
90: R76         Long-Term Debt (Details)                            HTML    132K 
91: R77         Government Grants (Details)                         HTML    127K 
92: R78         Equity (Details)                                    HTML    172K 
93: R79         INCOME TAXES - Components of Income Before Income   HTML     41K 
                Taxes (Details)                                                  
94: R80         INCOME TAXES - Income Tax Reconciliation (Details)  HTML     75K 
95: R81         INCOME TAXES - Components of Income Tax Expense     HTML    130K 
                (Benefit) (Details)                                              
96: R82         INCOME TAXES - Components of Income Tax -           HTML     69K 
                Narrative (Details)                                              
97: R83         INCOME TAXES - Unrecognized Tax Benefits (Details)  HTML     43K 
98: R84         RETIREMENT PLANS - Rate Assumptions (Details)       HTML     53K 
99: R85         RETIREMENT PLANS - Benefit Obligations and Plan     HTML     89K 
                Assets (Details)                                                 
100: R86         RETIREMENT PLANS - Net Assets and Allocations       HTML     70K  
                (Details)                                                        
101: R87         RETIREMENT PLANS - Amounts in Consolidated          HTML     56K  
                Financials (Details)                                             
102: R88         RETIREMENT PLANS - Net Periodic Pension Cost        HTML     53K  
                (Details)                                                        
103: R89         RETIREMENT PLANS - Expected future service          HTML     49K  
                (Details)                                                        
104: R90         Commitments and Contingencies (Details)             HTML     47K  
105: R91         Commitments and Contingencies - Other Obligations   HTML     42K  
                (Details)                                                        
106: R92         Segment Reporting (Details)                         HTML    186K  
107: R93         Segment Reporting - Revenue and Assets (Details)    HTML     56K  
108: R94         Quarterly Financial Data (Unaudited) (Details)      HTML     86K  
109: R95         Schedule Ii Valuation and Qualifying Accounts       HTML     50K  
                (Details)                                                        
111: XML         IDEA XML File -- Filing Summary                      XML    207K  
14: XML         XBRL Instance -- atni-20201231x10k_htm               XML   6.28M 
110: EXCEL       IDEA Workbook of Financial Reports                  XLSX    173K  
10: EX-101.CAL  XBRL Calculations -- atni-20201231_cal               XML    343K 
11: EX-101.DEF  XBRL Definitions -- atni-20201231_def                XML   1.07M 
12: EX-101.LAB  XBRL Labels -- atni-20201231_lab                     XML   2.54M 
13: EX-101.PRE  XBRL Presentations -- atni-20201231_pre              XML   1.76M 
 9: EX-101.SCH  XBRL Schema -- atni-20201231                         XSD    288K 
112: JSON        XBRL Instance as JSON Data -- MetaLinks              666±   984K  
113: ZIP         XBRL Zipped Folder -- 0001558370-21-002145-xbrl      Zip    629K  


‘EX-23.1’   —   Consent of Expert or Counsel


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EXHIBIT 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statements on Form S-3 (Nos. 333-238206) and Forms S-8 (Nos. 333-62416, 333-125179, 333-150940, and 333-174935) of ATN International, Inc. of our report dated March 1, 2021 relating to the financial statements, financial statement schedule and the effectiveness of internal control over financial reporting, which appears in this Form 10-K.

/s/ PricewaterhouseCoopers LLP

Boston, Massachusetts

March 1, 2021



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:3/1/21SEC LETTER
For Period end:12/31/208-K
 List all Filings 


2 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/15/24  ATN International, Inc.           10-K       12/31/23  120:24M                                    Toppan Merrill Bridge/FA
 3/15/23  ATN International, Inc.           10-K       12/31/22  115:23M                                    Toppan Merrill Bridge/FA


27 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 1/04/21  ATN International, Inc.           8-K:1,8,9  12/31/20   13:1.3M                                   Toppan Merrill/FA
 4/01/20  ATN International, Inc.           8-K:1,2,9   3/26/20   12:1M                                     Toppan Merrill/FA
 3/02/20  ATN International, Inc.           10-K       12/31/19  117:21M                                    Toppan Merrill Bridge/FA
11/08/19  ATN International, Inc.           10-Q        9/30/19   69:9.9M                                   Toppan Merrill Bridge/FA
 4/16/19  ATN International, Inc.           8-K:1,2,9   4/10/19    2:1.4M                                   Toppan Merrill/FA
 3/19/19  ATN International, Inc.           8-K:5,9     3/13/19    3:287K                                   Toppan Merrill/FA
 2/28/19  ATN International, Inc.           10-K       12/31/18  121:25M                                    Toppan Merrill Bridge/FA
 9/12/18  ATN International, Inc.           8-K:1,7,9   9/09/18    3:577K                                   Toppan Merrill/FA
 8/08/18  ATN International, Inc.           10-Q        6/30/18   70:10M                                    Toppan Merrill Bridge/FA
 5/09/18  ATN International, Inc.           10-Q        3/31/18   70:9.1M                                   Toppan Merrill Bridge/FA
 4/19/18  ATN International, Inc.           8-K:5,9     4/13/18    2:60K                                    Toppan Merrill/FA
 3/01/18  ATN International, Inc.           10-K       12/31/17  113:24M                                    Toppan Merrill Bridge/FA
 8/09/16  ATN International, Inc.           10-Q        6/30/16   55:8.5M                                   Toppan Merrill Bridge/FA
 6/27/16  ATN International, Inc.           8-K:5,8,9   6/21/16    4:180K                                   Toppan Merrill/FA
 1/15/16  ATN International, Inc.           8-K:1,9     1/11/16    2:190K                                   Toppan Merrill/FA
11/09/15  ATN International, Inc.           10-Q        9/30/15   51:8.3M                                   Toppan Merrill Bridge/FA
10/06/15  ATN International, Inc.           8-K:1,8,9  10/05/15    3:776K                                   Toppan Merrill/FA
12/23/14  ATN International, Inc.           8-K:1,2,9  12/19/14    2:1.2M                                   Toppan Merrill/FA
 3/18/13  ATN International, Inc.           10-K       12/31/12   92:13M                                    Toppan Merrill-FA
 5/02/11  ATN International, Inc.           DEF 14A     6/14/11    1:798K                                   Toppan Merrill-FA
 1/06/09  ATN International, Inc.           8-K:5,9    12/05/08    2:145K                                   Toppan Merrill/FA
 5/21/08  ATN International, Inc.           8-K:5,9     5/15/08    5:196K                                   Toppan Merrill/FA
 4/30/07  ATN International, Inc.           DEF 14A     5/24/07    1:722K                                   Toppan Merrill/FA
 8/14/06  ATN International, Inc.           10-Q        6/30/06    6:815K                                   Toppan Merrill/FA
 5/15/06  ATN International, Inc.           10-Q        3/31/06    6:982K                                   Toppan Merrill/FA
 5/24/05  ATN International, Inc.           S-8         5/24/05    5:141K                                   Donnelley … Solutions/FA
 6/06/01  ATN International, Inc.           S-8         6/06/01    1:68K
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Filing Submission 0001558370-21-002145   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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