Accrued and Other Liabilities

9 Months Ended

Sep. 30, 2016

Other Liabilities Disclosure [Abstract]

Accrued and Other Liabilities

Accrued and Other liabilities

Accrued liabilities and other includes the following (in thousands);

	September 30, 2016		December 31, 2015
Sales and property taxes payable	$	6,835	$	1,055
Severance accrual, current portion	5,625		—
Asset retirement obligations, current portion	8,063		—
Other current liabilities	11,010		6,584
Accrued liabilities and other	$	31,533	$	7,639

Other liabilities include the following (in thousands):

	September 30, 2016		December 31, 2015
Retirement plan obligations	$	22,156	$	2,654
Non-current portion of deferred revenues	8,819		4,156
Straight-line management fee waiver	7,687		—
Other	3,935		2,229
Other liabilities	$	42,597	$	9,039