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Consolidated Financial Statements' Components
 12 Months Ended
Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Consolidated Financial Statements Components CONSOLIDATED FINANCIAL STATEMENTS' COMPONENTS
Depreciation and Accretion
Depreciation and accretion consisted of the following for the periods stated:
For the Year Ended December 31,
(Dollars in thousands)202420232022
Depreciation
Leasehold improvements$138 $87 $64 
Asset retirement costs(417)(261)(702)
Paging and computer equipment3,435 3,792 3,289 
Furniture, fixtures and vehicles295 222 240 
Total depreciation3,451 3,840 2,891 
Accretion697 656 680 
Total depreciation and accretion expense
$4,148 $4,496 $3,571 
Accounts Receivable, net
Accounts receivable was recorded net of an allowance of $1.0 million and $1.6 million for the years ended December 31, 2024 and 2023, respectively. Accounts receivable, net, included $6.4 million and $6.0 million of unbilled receivables for the years ended December 31, 2024 and 2023, 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 for the periods stated:
Useful Life
 (In Years)		For the Year Ended December 31,
(Dollars in thousands)20242023
Leasehold improvementslease term$2,430 $2,202 
Asset retirement costs
1-15
4,864 3,722 
Paging and computer equipment
1-5
83,895 86,332 
Furniture, fixtures and vehicles
3-5
2,570 3,129 
Total property and equipment93,759 95,385 
Accumulated depreciation(87,807)(88,064)
Total property and equipment, net$5,952 $7,321 

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 2024 (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. This change resulted in a revision of the expected future depreciation expense for the transmitter assets and an immaterial impact on the Consolidated Financial Statements beginning in 2025. 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.