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Other Assets and Accrued Liabilities (Tables)
9 Months Ended
Sep. 30, 2021
Other Liabilities Disclosure [Abstract]  
Schedule of Other Current Assets
Prepaid expenses and other, classified as current assets, included the following:
(in thousands)September 30,
2021
December 31,
2020
Prepaid maintenance expenses$8,665 $4,018 
Broadband contract acquisition and fulfillment costs4,426 4,417 
SERP investments862 — 
Other2,510 1,196 
Prepaid expenses and other$16,463 $9,631 
Schedule of Other Assets, Noncurrent
Deferred charges and other assets, classified as long-term assets, included the following:
(in thousands)September 30,
2021
December 31,
2020
Broadband contract acquisition and fulfillment costs$11,672 $10,252 
Prepaid expenses and other5,078 1,398 
Deferred charges and other assets$16,750 $11,650 
Summary of Accrued Liabilities and Other
Accrued liabilities and other, classified as current liabilities, included the following:
(in thousands)September 30,
2021
December 31,
2020
Interest rate swaps$— $4,048 
Accrued programming costs3,180 2,868 
Sales and property taxes payable1,769 1,072 
Restructuring accrual2,388 — 
Other current liabilities6,253 5,881 
Accrued liabilities and other$13,590 $13,869 
Other Noncurrent Liabilities
Other liabilities, classified as long-term liabilities, included the following:
(in thousands)September 30,
2021
December 31,
2020
Noncurrent portion of deferred lease revenue$19,066 $18,687 
FCC spectrum license obligations3,817 3,845 
Noncurrent portion of financing leases1,575 1,492 
Other572 881 
Other liabilities$25,030 $24,905 
Restructuring and Related Costs The following table identifies the activity that has occurred as a result of the plan:
(in thousands)Three Months Ended
September 30, 2021
Nine Months Ended
September 30, 2021
Beginning Balance June 30, 2021 and January 1, 2021, respectively$608 $— 
Expense (1)3,213 4,340 
Payments (2)(1,433)(1,952)
Ending Balance - September 30, 2021$2,388 $2,388 
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(1)For the three and nine months ended September 30, 2021, respectively, approximately $2.2 million and $2.5 million of expense was recognized within discontinued operations.
(2)For the three and nine months ended September 30, 2021, respectively, approximately $1.1 million and $1.2 million of payments were attributable to discontinued operations.