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)	2017			2016			2015
Depreciation
Leasehold improvements	$	234		$	189		$	233
Asset retirement costs	(388		)	(277		)	(505		)
Paging and computer equipment	8,024			7,974			8,489
Furniture, fixtures and vehicles	306			294			353
Total depreciation	8,176			8,180			8,570
Amortization	2,886			4,160			4,735
Accretion	562			623			665
Total depreciation, amortization and accretion expense	$	11,624		$	12,963		$	13,970

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)	2017			2016
Leasehold improvements	lease term	$	4,107		$	3,843
Asset retirement costs	1-5	3,228			3,263
Paging and computer equipment	1-5	103,520			113,175
Furniture, fixtures and vehicles	3-5	4,545			2,852
Total property and equipment		115,400			123,133
Accumulated depreciation		(102,001		)	(110,315		)
Total property and equipment, net		$	13,399		$	12,818

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 2017 (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 2021 to 2022. 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 2017. 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)	2017		2016
Accrued network costs, asset retirement obligations and other	2,173		2,168
Accrued outside services	$	2,053	$	1,442
Total other current liabilities	$	4,226	$	3,610

Other Non-Current Liabilities

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



	December 31,
(Dollars in thousands)	2017		2016
Asset retirement obligations	$	7,174	$	7,472
Other	901		1,449
Total other non-current liabilities	$	8,075	$	8,921