Other Assets and Accrued Liabilities

3 Months Ended

Mar. 31, 2022

Other Liabilities Disclosure [Abstract]

Prepaid expenses and other, classified as current assets, included the following:


(in thousands)	March 31, 2022		December 31, 2021
Deposit for FCC spectrum licenses	$	16,118	$	16,118
Prepaid maintenance and software expenses	4,961		8,391
Broadband contract acquisition costs	2,610		2,502
SERP investments	801		801
Other	2,153		2,018
Prepaid expenses and other	$	26,643	$	29,830

Deferred charges and other assets, classified as long-term assets, included the following:


(in thousands)	March 31, 2022		December 31, 2021
Broadband contract acquisition costs	$	5,693	$	5,645
Prepaid maintenance and software expenses	9,860		4,653
Deferred charges and other assets	$	15,553	$	10,298

Accrued liabilities and other, classified as current liabilities, included the following:


(in thousands)	March 31, 2022		December 31, 2021
Accrued programming costs	$	3,258	$	3,084
Sales and property taxes payable	1,852		1,065
Restructuring accrual	905		1,761
Other current liabilities	8,274		8,739
Accrued liabilities and other	$	14,289	$	14,649

Other liabilities, classified as long-term liabilities, included the following:


(in thousands)	March 31, 2022		December 31, 2021
Noncurrent portion of deferred lease revenue	$	19,449	$	19,749
FCC spectrum license obligations	3,814		3,807
Noncurrent portion of financing leases	1,513		1,614
Other	860		461
Other liabilities	$	25,636	$	25,631

During the third quarter of 2020, the Company was awarded certain indefinite-lived Citizens Broadband Radio Service ("CBRS") spectrum licenses to be used within the Broadband segment. The Company paid an aggregate deposit of $16.1 million with the licenses subject to final approval and issuance by the Federal Communications Commission (“FCC”). The licenses will provide us priority access rights over general access users other than incumbents, in that specific band, in accordance with the FCC’s three-tier CBRS band spectrum sharing framework. The FCC is still reviewing the Company’s final application for the licenses. The entire deposit of $16.1 million is classified within prepaid expenses and other in the Company’s consolidated balance sheets as of March 31, 2022 and December 31, 2021.

In 2021, as a result of the sale of our Wireless assets and operations, we implemented a restructuring plan whereby certain employees were notified of their pending dismissal under the workforce reduction program. We made $0.8 million in severance payments related to the workforce reduction program for the three months ended March 31, 2022. There were no severance payments for the three months ended March 31, 2021.