CONSOLIDATED FINANCIAL STATEMENT COMPONENTS

Depreciation, Amortization and Accretion

Depreciation, amortization and accretion consisted of the following for the periods stated:



	For the Year Ended December 31,
(Dollars in thousands)	2016			2015			2014
Depreciation
Leasehold improvements	$	189		$	233		$	194
Asset retirement costs	(277		)	(505		)	(289		)
Paging and computer equipment	7,974			8,489			9,370
Furniture, fixtures and vehicles	294			353			925
Total depreciation	8,180			8,570			10,200
Amortization	4,160			4,735			5,722
Accretion	623			665			755
Total depreciation, amortization and accretion expense	$	12,963		$	13,970		$	16,677

Property and Equipment, net

Property and equipment, net consisted of the following for the periods stated:



	Useful Life (In Years)	For the Year Ended December 31,
(Dollars in thousands)	Useful Life (In Years)	2016			2015
Leasehold improvements	lease term	$	3,843		$	3,699
Asset retirement costs	1-5	3,263			3,566
Paging and computer equipment	1-5	113,175			114,390
Furniture, fixtures and vehicles	3-5	2,852			2,648
Total property and equipment		123,133			124,303
Accumulated depreciation		(110,315		)	(108,917		)
Total property and equipment, net		$	12,818		$	15,386

For purposes of assessing our asset retirement costs, we completed a review of the estimated useful life of our transmitter assets during the fourth quarter of 2016 (that are part of paging and computer equipment). This review was based on the results of our long-range planning and network rationalization process and indicated that the expected useful life of the last tranche of the transmitter assets was no longer appropriate. As a result of that review, the expected useful life of the final tranche of transmitter assets was extended from 2020 to 2021. This change resulted in a revision of the expected future depreciation expense for the transmitter assets and an immaterial impact to the consolidated financial statements beginning in the fourth quarter of 2016. We believe these estimates remain reasonable at the present time, but we can give no assurance that changes in technology, customer usage patterns, our financial condition, the economy or other factors would not result in changes to our transmitter decommissioning plans. Any further variations from our estimates could result in a change in the expected useful lives of the underlying transmitter assets and operating results could differ in the future by any difference in depreciation expense. The extension of the depreciable life was accounted for as a change in accounting estimate.

Other Current Liabilities

Other current liabilities consisted of the following for the periods stated:



	December 31,
(Dollars in thousands)	2016		2015
Accrued outside services	$	975	$	1,455
Accrued network costs	773		917
Accrued accounting and legal	467		458
Accrued recognition awards	299		370
Deferred rent and other	134		165
Asset retirement obligations	85		296
Total other current liabilities	$	2,733	$	3,661

Other Non-Current Liabilities

Other non-current liabilities consisted of the following for the periods stated:



	December 31,
(Dollars in thousands)	2016		2015
Asset retirement obligations	$	7,472	$	7,543
Deferred rent and other	942		1,269
Dividends payable	507		160
Total other non-current liabilities	$	8,921	$	8,972