CONSOLIDATED FINANCIAL STATEMENT COMPONENTS

Prepaid Expenses and Other

Prepaid expenses and other consisted of the following as of the date stated:



(Dollars in thousands)	June 30, 2017		December 31, 2016
Prepaid repairs and maintenance	$	2,312	$	1,561
Prepaid rent	1,559		208
Prepaid commissions	1,469		594
Prepaid taxes	792		100
Other prepaid expenses	1,537		1,921
Total prepaid expenses and other	$	7,669	$	4,384

Depreciation, Amortization and Accretion

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



	For the Three Months Ended June 30,						For the Six Months Ended June 30,
(Dollars in thousands)	2017			2016			2017			2016
Depreciation
Leasehold improvements	$	75		$	52		$	125		$	98
Asset retirement costs	(97		)	(69		)	(195		)	(140		)
Paging and computer equipment	2,028			1,992			4,087			3,995
Furniture, fixtures and vehicles	76			69			141			148
Total depreciation	2,082			2,044			4,158			4,101
Amortization	629			1,035			1,636			2,146
Accretion	140			156			280			311
Total depreciation, amortization and accretion expense	$	2,851		$	3,235		$	6,074		$	6,558

Accounts Receivable, Net

Accounts receivable was recorded net of an allowance of $1.1 million at June 30, 2017 and December 31, 2016.

Property and Equipment, Net

Property and equipment, net consisted of the following as of the date stated:



(Dollars in thousands)	Useful Life (In Years)	June 30, 2017			December 31, 2016
Leasehold improvements	lease term	$	4,051		$	3,843
Asset retirement costs	1-5	3,289			3,263
Paging and computer equipment	1-5	112,800			113,175
Furniture, fixtures and vehicles	3-5	4,447			2,852
Total property and equipment		124,587			123,133
Accumulated depreciation		(110,698		)	(110,315		)
Total property and equipment, net		$	13,889		$	12,818

Other Current Liabilities

Other current liabilities consisted of the following as of the date stated:



(Dollars in thousands)	June 30, 2017		December 31, 2016
Accrued outside services	$	1,057	$	975
Accrued accounting and legal	678		467
Accrued network costs	644		773
Deferred rent and other	255		433
Asset retirement obligations	186		85
Total other current liabilities	$	2,820	$	2,733

Other Non-Current Liabilities

Other non-current liabilities consisted of the following as of the date stated:



(Dollars in thousands)	June 30, 2017		December 31, 2016
Asset retirement obligations	$	7,548	$	7,472
Deferred rent and other	893		942
Dividends payable	129		507
Total other non-current liabilities	$	8,570	$	8,921