Other Assets and Accrued Liabilities

9 Months Ended

Sep. 30, 2019

Other Liabilities Disclosure [Abstract]

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



(in thousands)	September 30, 2019		December 31, 2018
Prepaid rent	$	—	$	11,245
Prepaid maintenance expenses	3,788		3,981
Interest rate swaps	1,483		4,930
Wireless contract asset	41,878		33,323
Contract acquisition and fulfillment costs	4,861		4,634
Other	4,587		2,049
Prepaid expenses and other	$	56,597	$	60,162

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



(in thousands)	September 30, 2019		December 31, 2018
Interest rate swaps	$	536	$	8,323
Wireless contract asset	37,742		32,351
Contract acquisition and fulfillment costs	6,056		5,457
Other	6,135		3,760
Deferred charges and other assets	$	50,469	$	49,891

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



(in thousands)	September 30, 2019		December 31, 2018
Sales and property taxes payable	$	4,409	$	4,281
Asset retirement obligations	407		582
Accrued programming costs	3,125		2,886
Financing leases	89		—
FCC spectrum licenses	87		—
Other current liabilities	6,614		6,814
Accrued liabilities and other	$	14,731	$	14,563

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



(in thousands)	September 30, 2019		December 31, 2018
Noncurrent portion of deferred lease revenue	$	12,613	$	12,593
FCC spectrum licenses	1,687		—
Noncurrent portion of financing leases	1,627		—
Other	749		1,771
Other liabilities	$	16,676	$	14,364

Topic 842 requires the Company to include fixed payments for maintenance activities in its measurement of lease liabilities since the Company elected not to separate lease and non-lease components. Liabilities for the Company's financing leases were established with the adoption of Topic 842, as of January 1, 2019, to reflect the present value of fixed payments for maintenance activities. Refer to Note 2, Leases, for additional information.