Accrued Liabilities

12 Months Ended

Dec. 31, 2014

Accrued Severance and Restructuring — Accrued severance and restructuring charges incurred in 2014 related to staff reductions as we continue to match our employee levels with operational requirements and to a sales management realignment. At December 31, 2014, the balance for accrued severance and restructuring was as follows:



	January 1, 2014		Charges		Cash Paid			December 31, 2014
	(Dollars in thousands)
Severance costs	$	1,474	$	1,328	$	(1,221	)	$	1,581
Restructuring costs	—		—		—			—
Total accrued severance and restructuring	$	1,474	$	1,328	$	(1,221	)	$	1,581

The balance of accrued severance and restructuring will be paid during 2015.

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

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



	December 31,
	2014		2013
	(Dollars in thousands)
Asset retirement obligations	$	342	$	358
Accrued outside services	1,101		1,049
Accrued accounting and legal	275		212
Accrued recognition awards	345		327
Accrued other	696		840
Capital lease payable	17		16
Deferred rent	77		77
Lease incentive	147		152
Dividends payable for 2011 LTIP	637		—
Total accrued other	$	3,637	$	3,031

The issuance of our common stock associated with the vested restricted stock units (“RSUs”) awarded under the 2011 LTIP is expected to occur during the first quarter of 2015 after the filing of our 2014 Form 10-K. Therefore, the related dividends payable (the line item Dividends payable - 2011 LTIP) was reclassified from other long-term liabilities to accrued liabilities in 2014 based on the expected payment in the first quarter of 2015.