Other Assets and Accrued Liabilities

12 Months Ended

Dec. 31, 2022

Other Liabilities Disclosure [Abstract]

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


(in thousands)	December 31, 2022		December 31, 2021
Deposit for FCC spectrum licenses	$	—	$	16,118
Prepaid maintenance expenses	7,444		8,391
Broadband contract acquisition costs	2,809		2,502
SERP investments	—		801
Other	1,256		2,018
Prepaid expenses and other	$	11,509	$	29,830

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


(in thousands)	December 31, 2022		December 31, 2021
Broadband contract acquisition costs	$	5,837	$	5,645
Prepaid expenses and other	7,422		4,653
Deferred charges and other assets	$	13,259	$	10,298

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


(in thousands)	December 31, 2022		December 31, 2021
Accrued programming costs	3,306		$	3,084
Pension plan	3,341		—
Restructuring accrual	146		1,761
Other current liabilities	11,113		9,804
Accrued liabilities and other	$	17,906	$	14,649

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


(in thousands)	December 31, 2022		December 31, 2021
Noncurrent portion of deferred revenue	$	18,679	$	19,749
Noncurrent portion of financing leases	1,500		1,614
FCC spectrum license obligations	—		3,807
Other	39		461
Other liabilities	$	20,218	$	25,631

Restructuring activities

During 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 $1.7 million and $2.1 million in severance payments for the years ended December 31, 2022 and 2021, respectively. For the year ended December 31, 2021, we recognized expenses of $1.7 million and $2.2 million, presented in continuing and discontinued operations, respectively.

Asset Retirement Obligations:

Our asset retirement obligations (“ARO”) arise from certain of our leases and generally require us to remove our towers from ground leases. Current ARO liabilities are recorded in accrued liabilities and other in the Company’s consolidated balance sheets. Below is a summary of our current and non-current asset retirement obligations:


	Years Ended December 31,
(in thousands)	2022		2021		2020
Balance at beginning of year	$	9,824	$	5,113	$	6,152
Additional asset retirement obligations recorded and changes to prior estimates	1,198		4,290		(1,371)
Liabilities settled	(185)		—		—
Accretion expense	531		421		332
Balance at end of year	$	11,368	$	9,824	$	5,113