Impairments and Other Charges

Impairments and other charges consisted of the following (in thousands):



	Year Ended December 31,
	2012		2011		2010
Goodwill impairment (Note 5)	$	—	$	—	$	430,101
Wireless license impairment (Note 5)	—		377		766
Property and equipment impairment (Note 2)	13,640		—		46,460
Severance and restructuring activities	25,759		—		—
Post-acquisition charges (Note 6)	—		26,393		—
Impairments and other charges	$	39,399	$	26,770	$	477,327

In the third quarter of 2012, the Company developed a plan to reduce administrative and corporate support costs through a reduction in personnel. As a result, the Company recorded a liability of approximately $14.8 million representing severance expense and related costs to implement the plan.

In the fourth quarter of 2012, the Company further developed its plan originally aimed at reducing administrative and corporate support costs to also include reductions in previously planned network expansion activities and capital expenditures. As a result, certain projects relating to network design, site acquisition and other internal corporate initiatives were canceled. The Company determined that the capitalized amounts relating to these canceled projects were no longer recoverable and as such, recorded an impairment charge of approximately $13.6 million during the fourth quarter, reducing the carrying value of these capitalized amounts to zero. Additionally, in connection with the reduction in network expansion activities, the Company recognized restructuring charges of approximately $11.0 million primarily related to lease exit costs associated with cellular sites that were no longer being developed or utilized.

The following table provides a rollforward of the impairments and other charges recorded as a component of accounts payable and accrued liabilities within the consolidated balance sheets:



	December 31, 2011		Accruals		Payments			December 31, 2012
Post acquisition charges	$	22,046	$	—	$	(7,320	)	$	14,726
Severance	—		14,753		(4,876		)	9,877
Restructuring activities	—		11,006		(613		)	10,393
Total impairments and other charges, to be settled in cash	$	22,046	$	25,759	$	(12,809	)	$	34,996