8. ACCRUED EXPENSES AND OTHER NON-CURRENT LIABILITIES

Accrued expenses consist of the following (in thousands):



	December 31,
	2016		2015
Accrued interest	$	381	$	317
Accrued liability for potential stock issuance to Hughes	2,706		5,495
Accrued compensation and benefits	3,193		2,101
Accrued property and other taxes	4,173		4,145
Accrued customer liabilities and deposits	3,907		3,216
Accrued professional and other service provider fees	2,544		1,130
Accrued commissions	858		1,224
Accrued telecommunications expenses	686		1,511
Accrued satellite and ground costs	2,076		60
Accrued inventory	90		502
Accrued liability for legal settlement	389		328
Other accrued expenses	2,159		2,410
Total accrued expenses	$	23,162	$	22,439

Accrued liability for potential stock issuance to Hughes includes the estimated value at December 31, 2016 and 2015, respectively, of the downside protection that the Company provided to Hughes in connection with its April 2015 agreement (as amended). See Note 5: Fair Value Measurements and Note 6: Commitments for further discussion.

Accrued liability for legal settlement relates to the litigation incurred on behalf of the Company's Brazilian subsidiary. The balance at December 31, 2016 includes the fair value of the downside protection the Company provided related to the settlement of this litigation. The balance at December 31, 2015 includes the accrual of the estimated loss related to the litigation as of that date. This litigation was settled in October 2016. See Note 5: Fair Value Measurements and Note 7: Contingencies for further discussion.

Other accrued expenses include primarily advertising costs, capital lease obligations, vendor services, warranty reserve, occupancy costs, payments to IGOs and estimated payroll shortfall under the Cooperative Endeavor Agreement with the Louisiana Department of Economic Development (“LED”).

The following is a summary of the activity in the warranty reserve account, which is included in other accrued expenses above (in thousands):



	Year Ended December 31,
	2016			2015			2014
Balance at beginning of period	$	101		$	129		$	142
Provision	272			279			246
Utilization	(241		)	(307		)	(259		)
Balance at end of period	$	132		$	101		$	129

Other non-current liabilities consist of the following (in thousands):



	December 31,
	2016		2015
Long-term accrued interest	$	99	$	96
Asset retirement obligation	1,443		1,302
Deferred rent and other deferred expense	470		593
Capital lease obligations	87		94
Liability related to the Cooperative Endeavor Agreement with the State of Louisiana	445		716
Uncertain income tax positions	—		5,795
Foreign tax contingencies	3,346		2,311
Total other non-current liabilities	$	5,890	$	10,907

The Company relocated to Louisiana in 2011. In connection with its relocation, the Company entered into a Cooperative Endeavor Agreement with the LED whereby the Company would be reimbursed for certain qualified relocation costs and lease expenses. In accordance with the terms of the agreement, these reimbursement costs, not to exceed $8.1 million, will be reimbursed to the Company as incurred provided the Company maintains required annual payroll levels in Louisiana through 2019. Under the terms of the agreement, the Company was reimbursed a total of $4.9 million for qualifying relocation and lease expenses and $1.3 million for facility improvements and replacement equipment in connection with the relocation through December 31, 2016.

As a result of the expiration of the statute of limitations associated with the tax position of one of the Company's foreign subsidiaries, the Company removed the total unrecognized tax position of $6.3 million, inclusive of cumulative interest and penalties, from its non-current liabilities and recorded a $6.3 million tax benefit in its consolidated financial statements during the third quarter of 2016.

For further discussion of amounts accrued related to the Company's asset retirement obligation and foreign tax contingencies, see Note 1: Summary of Significant Accounting Policies and Note 11: Taxes, respectively.