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Other Assets, Accrued Liabilities and Other Liabilities
 12 Months Ended
Dec. 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Other Assets, Accrued Liabilities and Other Liabilities
10. Other Assets, Accrued Liabilities and Other Liabilities

Other Current Assets

Other current assets consisted of the following (in millions):

December 31,
20242023
Prepaid assets
$10.9 $11.2 
Assets held-for-sale
7.0 3.1 
Income tax receivable
0.6 2.1 
Restricted cash - current
— 0.9 
Other
2.5 0.4 
Total other current assets
$21.0 $17.7 

Other Assets

Other assets, which are reflected within non-current assets in the Consolidated Balance Sheets, consisted of the following (in millions):

December 31,
20242023
Right-of-use assets$53.7 $58.0 
Restricted cash - non-current0.5 0.6 
Other8.1 2.7 
Total other assets$62.3 $61.3 
Accrued Liabilities

Accrued liabilities consisted of the following (in millions):
December 31,
 20242023
Accrued expenses$13.4 $14.3 
Accrued payroll and employee benefits34.1 29.2 
Accrued interest and exit fees (current portion)
61.0 17.1 
Accrued sales and use taxes
0.4 9.8 
Accrued income taxes
0.8 0.4 
Total accrued liabilities$109.7 $70.8 

Other Current Liabilities

Other current liabilities consisted of the following (in millions):

December 31,
 20242023
Operating lease liability, current portion
$12.9 $13.5 
Other4.3 2.6 
Total other current liabilities$17.2 $16.1 

Other Liabilities

Other liabilities, which are reflected within non-current liabilities in the Consolidated Balance Sheets, consisted of the following (in millions):

December 31,
20242023
Operating lease liability, net of current portion
$43.5 $48.6 
Accrued interest and exit fees (non-current portion)
0.7 30.8 
Other
2.6 3.3 
Total other liabilities$46.8 $82.7 

Asset Retirement Obligations

The changes in the carrying amounts of the Company's Asset Retirement Obligations ("ARO") included in Other liabilities above are as follows (in millions):

December 31,
20242023
Carrying value, beginning of year$1.9 $1.7 
Accretion expense0.2 0.2 
Revisions in estimated cash flows(0.2)— 
Carrying value, end of year
$1.9 $1.9 

The AROs relate to Spectrum’s tower leases and related tower assets, which are removable and can be retired or redeployed elsewhere. The Company’s obligations represent the present value of future costs associated with the removal of certain assets imposed by the existing tower lease agreements.

As of December 31, 2024, there was $0.7 million of non-current accrued interest included in Other liabilities. As of December 31, 2023, there was $14.9 million of non-current accrued interest and $15.9 million of exit fees payable included in Other liabilities. Refer to Note 11. Debt Obligations for additional information on the exit fees.