Accounts Payable and Accrued Liabilities

3 Months Ended

Mar. 31, 2014

Accounts Payable and Accrued Liabilities

Accounts Payable and Accrued Liabilities — Accounts payable and accrued liabilities were as follows:



	March 31, 2014		December 31, 2013
	(Dollars in thousands)
Accounts payable	$	1,511	$	1,726
Accrued network costs	1,088		1,169
Accrued taxes	4,371		3,959
Asset retirement obligations	443		358
Accrued outside services	1,000		1,049
Accrued accounting and legal	198		212
Accrued recognition awards	129		327
Accrued other	1,584		851
Deferred rent	77		77
Escheat liability	74		5
Lease incentive	202		152
Dividends payable - 2011 LTIP	486		—
Total accounts payable and accrued liabilities	$	11,163	$	9,885

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 increase in accrued other includes a liability of $0.9 million related to non-recurring billing credits. The issuance of restricted stock units (“RSUs”) awarded under the 2011 Long-term Incentive Plan (“LTIP”) is expected to be made during the first quarter of 2015. Therefore, the related dividends payable (the line item Dividends payable - 2011 LTIP) was reclassified from other long-term liabilities to accounts payable and accrued liabilities in 2014 based on the expected payment in the first quarter of 2015.