ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2015

Summary of Accounts Payable, Accrued Expenses and Other Current Liabilities

Accounts payable, accrued expenses and other current liabilities consisted of the following as of December 31, 2015 and 2014 (dollars in thousands):

	December 31,		December 31,
	2015		2014
Accounts payable - trade	$	36,788	$	33,474
Accrued programming costs		26,347		25,680
Accrued taxes and fees		16,720		15,072
Accrued payroll and benefits		13,308		14,514
Advance customer payments		13,274		9,387
Accrued interest		12,457		7,451
Accrued property, plant and equipment		8,791		3,901
Accrued service costs		7,871		7,922
Bank overdrafts ⁽¹⁾		4,617		5,025
Liabilities under interest rate exchange agreements		3,695		11,049
Accrued telecommunications costs		986		754
Other accrued expenses		7,075		10,366
Accounts payable, accrued expenses and other current liabilities	$	151,929	$	144,595

⁽¹⁾

Bank overdrafts represented outstanding checks in excess of funds on deposit at our disbursement accounts. We transfer funds from our depository accounts to our disbursement accounts upon daily notification of checks presented for payment. Changes in bank overdrafts are reported in “other financing activities” in our Consolidated Statement of Cash Flows.