Accrued Compensation and Benefits

9 Months Ended

Sep. 30, 2016

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



	September 30, 2016		December 31, 2015
	(Dollars in thousands)
Accounts payable	$	1,584	$	2,121
Accrued network costs	797		917
Accrued taxes	3,140		3,465
Accrued outside services	645		1,171
Accrued other	1,072		1,573
Total accounts payable and accrued liabilities	$	7,238	$	9,247

Accrued taxes are based on our estimate of outstanding state and local taxes. This balance includes a combination of income and transactional taxes and may be adjusted in the future as we settle with various taxing jurisdictions.

Accrued Compensation and Benefits — Accrued compensation and benefits was $11.5 million at September 30, 2016 and $10.9 million at December 31, 2015. The increase of $0.6 million is primarily due to the timing of payroll payments for the period ending September 30, 2016 as compared to the same period ending December 31, 2015.