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Other Liabilities | 9 Months Ended
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Sep. 30, 2024
Other Liabilities [Abstract] |
Other Liabilities | Note 14 – Other Liabilities Other liabilities are summarized as follows:
|  | September 30, |  | December 31,
(Dollars in thousands) |  | 2024 |  | 2023
Current liabilities |  |  |  |  |  |
Lease liability |  | $ | 5,900 |  | $ | 5,900
Accrued pension |  |  | 493 |  |  | 684
Security deposit payable |  |  | 119 |  |  | 74
Finance lease liabilities |  |  | 42 |  |  | 40
Other |  |  | 34 |  |  | 33
Other current liabilities |  | $ | 6,588 |  | $ | 6,731
Other liabilities |  |  |  |  |  |
Lease make-good provision |  |  | 6,239 |  |  | 6,050
Accrued pension |  |  | 2,450 |  |  | 2,646
Deferred rent liability |  |  | 2,610 |  |  | 1,314
Environmental reserve |  |  | 1,656 |  |  | 1,656
Acquired leases |  |  | — |  |  | 2
Finance lease liabilities |  |  | 12 |  |  | 43
Other non-current liabilities |  | $ | 12,967 |  | $ | 11,711
Pension Liability – Supplemental Executive Retirement Plan Details of our Supplemental Executive Retirement Plan are disclosed in Note 14 – Pension and Other Liabilities in our 2023 Form 10-K. Included in our current and non-current liabilities are accrued pension costs of $2.9 million on September 30, 2024. The benefits of our pension plan are fully vested and therefore no service costs were recognized for the quarter and nine months ended September 30, 2024, and 2023. Our pension plan is unfunded. During the quarter and nine months ended September 30, 2024, the interest cost was $40,000 and $126,000, respectively, and the actuarial loss was $52,000 and $156,000, respectively. During the quarter and nine months ended September 30, 2023, the interest cost was $47,000 and $146,000, respectively, and the actuarial loss was $52,000 and $155,000, respectively.

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