Accounts Payable and Accrued Liabilities

6 Months Ended

Jun. 30, 2016

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities

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

	June 30, 2016		December 31, 2015
	(Dollars in thousands)
Accounts payable	$	2,089	$	2,121
Accrued network costs	828		917
Accrued taxes	3,083		3,465
Accrued outside services	1,091		1,171
Accrued other	1,279		1,573
Total accounts payable and accrued liabilities	$	8,370	$	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.

Accrued Compensation and Benefits — Accrued compensation and benefits was $11.6 million at June 30, 2016 and $10.9 million at December 31, 2015. The increase of $0.7 million is primarily due to the timing of payroll payments for the period ending June 30, 2016 as compared to the same period ending December 31, 2015.