Accounts Payable and Accrued Liabilities

3 Months Ended

Mar. 31, 2015

Accounts Payable and Accrued Liabilities

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



	March 31, 2015		December 31, 2014
	(Dollars in thousands)
Accounts payable	$	1,215	$	2,784
Accrued network costs	1,059		1,072
Accrued taxes	4,533		4,195
Asset retirement obligations	376		342
Accrued outside services	1,016		1,101
Accrued accounting and legal	253		275
Accrued recognition awards	321		345
Accrued other	709		696
Deferred rent	77		77
Escheat liability	38		—
Lease incentive	40		147
Dividends payable - 2011 Long-Term Incentive Plan ("LTIP")	—		637
Capital lease payable	16		17
Total accounts payable and accrued liabilities	$	9,653	$	11,688

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 were made during the first quarter of 2015 (the line item Dividends payable - 2011 LTIP). The issuance of our common stock associated with the vesting of RSUs awarded under the 2015 LTIP is expected to be made during the first quarter of 2018. Therefore, the related dividends payable (the line item Dividends payable - 2015 LTIP) is classified as a long-term liability.