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Consolidated Financial Statement Components
9 Months Ended
Sep. 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 September 30,For the Nine Months Ended September 30,
(Dollars in thousands)2022202120222021
Depreciation
Leasehold improvements$16 $18 $51 $52 
Asset retirement costs(176)(22)(526)(66)
Paging and computer equipment763 871 2,413 2,923 
Furniture, fixtures and vehicles55 65 185 185 
Total depreciation658 932 2,123 3,094 
Amortization
Intangible assets— — — 417 
Capitalized software development costs— 1,482 — 3,779 
Total amortization— 1,482 — 4,196 
Accretion170 154 510 462 
Total depreciation, amortization and accretion expense$828 $2,568 $2,633 $7,752 
Accounts Receivable, Net
Accounts receivable was recorded net of an allowance of $1.6 million at both September 30, 2022, and December 31, 2021. Accounts receivable, net includes $6.8 million and $7.1 million of unbilled receivables at September 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)
September 30, 2022December 31, 2021
Leasehold improvementsshorter of useful life or lease term$2,496 $3,307 
Asset retirement costs
1-5
2,307 2,307 
Paging and computer equipment
1-5
87,183 89,844 
Furniture, fixtures and vehicles
3-5
3,321 3,668 
Total property and equipment95,307 99,126 
Accumulated depreciation(88,928)(92,380)
Total property and equipment, net$6,379 $6,746