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Consolidated Financial Statement Components
3 Months Ended
Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Consolidated Financial Statement Components CONSOLIDATED FINANCIAL STATEMENT COMPONENTS
Depreciation and Accretion
Depreciation and accretion expenses consisted of the following for the periods stated:
For the Three Months Ended March 31,
(Dollars in thousands)20232022
Depreciation
Leasehold improvements$13 $19 
Asset retirement costs66 (175)
Paging and computer equipment938 850 
Furniture, fixtures and vehicles55 70 
Total depreciation1,072 764 
Accretion164 170 
Total depreciation and accretion expense$1,236 $934 
Accounts Receivable, Net
Accounts receivable was recorded net of an allowance of $1.6 million at March 31, 2023, and $1.8 million at December 31, 2022. Accounts receivable, net includes $6.8 million and $5.9 million of unbilled receivables at March 31, 2023, and December 31, 2022, 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)
March 31, 2023December 31, 2022
Leasehold improvementsshorter of useful life or lease term$2,497 $2,497 
Asset retirement costs
1-5
3,848 3,848 
Paging and computer equipment
1-5
87,224 88,427 
Furniture, fixtures and vehicles
3-5
3,225 3,289 
Total property and equipment96,794 98,061 
Accumulated depreciation(88,992)(89,838)
Total property and equipment, net$7,802 $8,223