Accrued Compensation and Benefits

9 Months Ended

Sep. 30, 2015

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



	September 30, 2015		December 31, 2014

Accounts payable	$	1,578	$	2,784
Accrued network costs	1,021		1,072
Accrued taxes	4,225		4,195
Asset retirement obligations	327		342
Accrued outside services	959		1,101
Accrued accounting and legal	322		275
Accrued recognition awards	340		345
Accrued other	430		696
Deferred rent	76		77
Escheat liability	12		—
Lease incentive	40		147
Dividends payable - 2011 LTIP	—		637
Capital lease payable	10		17
Total accounts payable and accrued liabilities	$	9,340	$	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 Long-Term Incentive Plan ("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. Accounts payable decreased $1.2 million during the nine months ended September 30, 2015 due to the timing related to the payment of invoices.

Accrued Compensation and Benefits — Accrued compensation and benefits was $10.8 million at September 30, 2015 and $14.0 million at December 31, 2014. The decrease of $3.2 million reflects a nine month accrual for the Short-Term Incentive Plan ("STIP") at September 30, 2015 versus a twelve month accrual at December 31, 2014. and the timing of payroll payments.