Asset Retirement Obligations

6 Months Ended

Jun. 30, 2011

Asset Retirement Obligations [Abstract]

(12) Asset Retirement Obligations — The Company recognizes liabilities and corresponding assets for future obligations associated with the retirement of assets. USA Mobility has paging equipment assets, principally transmitters, which are located on leased locations. The underlying leases generally require the removal of equipment at the end of the lease term; therefore, a future obligation exists.

At December 31, 2010, the Company had recognized cumulative asset retirement costs of $2.3 million. During the first quarter of 2011, the Company recorded an increase of $36,900 in asset retirement costs. During the second quarter of 2011, there was no change to asset retirement costs. At June 30, 2011 cumulative asset retirement costs were $2.4 million. The asset retirement cost additions during the six months ended June 30, 2011 reflect increased paging equipment assets that are being depreciated over the related estimated life of 57 months. The asset retirement costs, and the corresponding liabilities, that have been recorded to date generally relate to either current plans to consolidate networks or to the removal of assets at an estimated future terminal date.

The components of the changes in the asset retirement obligation liabilities were as follows:


	Short-Term		Long-Term
	Portion		Portion		Total
	(Dollars in thousands)

Balance at December 31, 2010	$	2,027	$	8,194	$	10,221
Accretion		53		352		405
Additions		—		37		37
Reclassifications		791		(791)		—
Amounts paid		(1,311)		—		(1,311)

Balance at June 30, 2011	$	1,560	$	7,792	$	9,352

The balances above were included with accounts payable and accrued liabilities and other long-term liabilities, respectively, at June 30, 2011.