Accounts Payable and Accrued Liabilities

9 Months Ended

Sep. 30, 2013

Accounts Payable and Accrued Liabilities

Accounts Payable and Accrued Liabilities — Accounts payable and accrued liabilities were as follows for the periods stated:



	September 30, 2013		December 31, 2012
	(Dollars in thousands)
Accounts payable	$	1,637	$	2,205
Accrued network costs	1,338		1,388
Accrued taxes	4,289		4,171
Asset retirement obligations	663		379
Accrued outside services	1,042		869
Accrued accounting and legal	447		653
Accrued recognition awards	241		294
Accrued other	789		852
Deferred rent	77		88
Escheat liability	25		78
Lease incentive	142		87
Dividends payable for LTIP and to Board of Directors	5		1,484
Royalty payable	110		111
Total accounts payable and accrued liabilities	$	10,805	$	12,659

Accrued taxes are based on our estimate of outstanding state and local taxes. This balance may be adjusted in the future as we settle with various taxing jurisdictions. The issuance of common stock for vested restricted stock units (“RSUs”) awarded under the 2009 Long-term Incentive Plan (“LTIP”) was made on April 19, 2013 and the accumulated dividends earned on the RSUs of $1.5 million as of December 31, 2012 included above in “Dividends payable for LTIP and to Board of Directors” were paid on April 26, 2013.