Accounts Payable and Accrued Liabilities

9 Months Ended

Sep. 30, 2014

Accounts Payable and Accrued Liabilities

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



	September 30, 2014		December 31, 2013
	(Dollars in thousands)
Accounts payable	$	2,531	$	1,726
Accrued network costs	1,146		1,169
Accrued taxes	3,938		3,959
Asset retirement obligations	410		358
Accrued outside services	993		1,049
Accrued accounting and legal	177		212
Accrued recognition awards	262		327
Accrued other	871		851
Deferred rent	77		77
Escheat liability	23		5
Lease incentive	168		152
Dividends payable - 2011 Long-Term Incentive Plan ("LTIP")	567		—
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 issuance of our common stock associated with the vesting of restricted stock units (“RSUs”) awarded under the 2011 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.