Accrued Compensation and Benefits

3 Months Ended

Mar. 31, 2016

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



	March 31, 2016		December 31, 2015

Accounts payable	$	1,192	$	2,121
Accrued network costs	867		917
Accrued taxes	3,193		3,465
Accrued outside services	1,184		1,171
Accrued other	1,368		1,573
Total accounts payable and accrued liabilities	$	7,804	$	9,247

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. Accounts payable decreased $0.9 million during the three months ended March 31, 2016 due to the timing related to the payment of invoices.

Accrued Compensation and Benefits — Accrued compensation and benefits was $9.8 million at March 31, 2016 and $10.9 million at December 31, 2015. The decrease of $1.1 million reflects a three month accrual for the Short-Term Incentive Plan ("STIP") at March 31, 2016 versus a twelve month accrual at December 31, 2015 and the timing of payroll payments.