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Other Assets and Accrued Liabilities
3 Months Ended
Mar. 31, 2021
Other Liabilities Disclosure [Abstract]  
Other Assets and Accrued Liabilities Other Assets and Accrued Liabilities
Prepaid expenses and other, classified as current assets, included the following:
(in thousands)March 31,
2021
December 31,
2020
Prepaid maintenance expenses$6,089 $4,018 
Broadband contract acquisition and fulfillment costs4,721 4,417 
SERP investments840 — 
Other1,293 1,196 
Prepaid expenses and other$12,943 $9,631 
Deferred charges and other assets, classified as long-term assets, included the following:
(in thousands)March 31,
2021
December 31,
2020
Broadband contract acquisition and fulfillment costs$10,494 $10,252 
Prepaid expenses and other4,504 1,398 
Deferred charges and other assets$14,998 $11,650 

Accrued liabilities and other, classified as current liabilities, included the following:
(in thousands)March 31,
2021
December 31,
2020
Interest rate swaps$3,018 $4,048 
Accrued programming costs3,113 2,868 
Sales and property taxes payable1,967 1,072 
Restructuring accrual806 — 
Other current liabilities5,601 5,881 
Accrued liabilities and other$14,505 $13,869 


Other liabilities, classified as long-term liabilities, included the following:
(in thousands)March 31,
2021
December 31,
2020
Noncurrent portion of deferred lease revenue$18,610 $18,687 
FCC spectrum license obligations3,836 3,845 
Noncurrent portion of financing leases1,581 1,492 
Other426 881 
Other liabilities$24,453 $24,905 

During the three months ended March 31, 2021, we implemented a restructuring plan whereby certain employees will leave the Company during the second quarter of 2021. We recognized a restructuring accrual for severance benefits payable to those employees totaling $0.8 million. Of that amount, $0.6 million was presented within income from continuing operations, and $0.2 million was presented within income from discontinued operations.