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Consolidated Financial Statement Components
6 Months Ended
Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Consolidated Financial Statement Components CONSOLIDATED FINANCIAL STATEMENT COMPONENTS
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)2022202120222021
Depreciation
Leasehold improvements$16 $18 $35 $34 
Asset retirement costs(175)(22)(350)(44)
Paging and computer equipment800 982 1,650 2,052 
Furniture, fixtures and vehicles60 62 130 120 
Total depreciation701 1,040 1,465 2,162 
Amortization
Intangible assets— — — 417 
Capitalized software development costs— 1,263 — 2,297 
Total amortization— 1,263 — 2,714 
Accretion170 154 340 308 
Total depreciation, amortization and accretion expense$871 $2,457 $1,805 $5,184 
Accounts Receivable, Net
Accounts receivable was recorded net of an allowance of $1.4 million at both June 30, 2022, and December 31, 2021, respectively. Accounts receivable, net includes $7.8 million and $7.1 million of unbilled receivables at June 30, 2022, and December 31, 2021, respectively. Unbilled receivables are defined as the Company's right to consideration in exchange for goods or services that we have transferred to the customer but have not yet billed for, generally as a result of contractual billing terms.
Property and Equipment, Net
Property and equipment, net consisted of the following as of the dates stated:
(Dollars in thousands)Useful Life
 (In Years)
June 30, 2022December 31, 2021
Leasehold improvementsshorter of useful life or lease term$2,613 $3,307 
Asset retirement costs
1-5
2,307 2,307 
Paging and computer equipment
1-5
87,745 89,844 
Furniture, fixtures and vehicles
3-5
3,322 3,668 
Total property and equipment95,987 99,126 
Accumulated depreciation(89,500)(92,380)
Total property and equipment, net$6,487 $6,746