10. ACCRUED EXPENSES AND OTHER NON-CURRENT LIABILITIES

Accrued expenses consist of the following (in thousands):



	December 31,
	2018		2017
Accrued interest	$	97	$	228
Accrued compensation and benefits	3,027		3,913
Accrued property and other taxes	3,069		3,944
Accrued customer liabilities and deposits	4,802		4,529
Accrued professional and other service provider fees	5,224		3,386
Accrued commissions	1,224		1,162
Accrued telecommunications expenses	1,528		1,565
Accrued satellite and ground costs	428		634
Accrued inventory	561		102
Accrued asset purchase (See Note 8 for further discussion)	1,401		—
Other accrued expenses	1,724		1,291
Total accrued expenses	$	23,085	$	20,754

Other accrued expenses include primarily advertising costs, capital lease obligations, vendor services, warranty reserve, occupancy costs 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,
	2018			2017			2016
Balance at beginning of period	$	143		$	132		$	101
Provision	372			273			272
Utilization	(362		)	(262		)	(241		)
Balance at end of period	$	153		$	143		$	132

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



	December 31,
	2018		2017
Asset retirement obligation	1,459		1,451
Deferred rent and other deferred expense	147		274
Capital lease obligations	77		154
Liability related to the Cooperative Endeavor Agreement with the State of Louisiana	248		460
Foreign tax contingencies	1,435		3,634
Total other non-current liabilities	$	3,366	$	5,973

The Company relocated its headquarters 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 $5.6 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, 2018.