Accrued Liabilities

12 Months Ended

Dec. 31, 2013

Accrued Severance and Restructuring — Accrued severance and restructuring charges incurred in 2013 related to staff reductions in the wireless operations as we continue to match our employee levels with operational requirements and to staff reductions in the software operations as part of a management realignment. At December 31, 2013, the balance for accrued severance and restructuring was as follows:



	January 1, 2013		Charges		Cash Paid			December 31, 2013
	(Dollars in thousands)
Severance costs	$	2,593	$	965	$	(2,084	)	$	1,474
Restructuring costs	—		18		(18		)	—
Total accrued severance and restructuring	$	2,593	$	983	$	(2,102	)	$	1,474

The balance of accrued severance and restructuring will be paid during 2014.

At December 31, 2012, the balance for accrued severance and restructuring was as follows:



	January 1, 2012		Charges		Cash Paid			December 31, 2012
	(Dollars in thousands)
Severance costs	$	1,953	$	1,751	$	(1,111	)	$	2,593
Restructuring costs	—		7		(7		)	—
Total accrued severance and restructuring	$	1,953	$	1,758	$	(1,118	)	$	2,593

Accrued Other — Accrued other consisted of the following for the periods stated:



	December 31,
	2013		2012
	(Dollars in thousands)
Asset retirement obligations	$	358	$	379
Accrued outside services	1,049		869
Accrued accounting and legal	212		653
Accrued recognition awards	327		294
Accrued other	851		855
Deferred rent	77		88
Escheat liability	5		78
Lease incentive	152		87
Dividends payable for 2009 LTIP	—		1,481
Royalty payable	—		111
Total accrued other	$	3,031	$	4,895

The issuance of common stock for vested RSUs awarded under the 2009 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” were paid on April 26, 2013. The royalty payable is for the estimated projected future earnout related to the IMCO acquisition.