Composition of Certain Balance Sheet Accounts (Tables)

3 Months Ended

Mar. 31, 2020

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets as of March 31, 2020 and December 31, 2019 were as follows (in thousands):

	March 31,		December 31,
	2020		2019
Contract assets, net of allowances of $997 and $0, respectively (1)	$	14,319	$	12,364
Prepaid satellite services		7,970		11,299
Restricted cash		560		560
Other		13,613		12,082
Total prepaid expenses and other current assets	$	36,462	$	36,305

(1) Allowance for contract assets as of March 31, 2020 is due to the adoption of ASC 326. See Note 9, “Composition of Certain Reserves and Allowances,” for additional information.

Property and Equipment

Property and equipment as of March 31, 2020 and December 31, 2019 were as follows (in thousands):

	March 31,			December 31,
	2020			2019
Office equipment, furniture, fixtures and other	$	56,482		$	56,205
Leasehold improvements		44,403			44,389
Airborne equipment (1)		709,980			737,593
Network equipment		225,169			229,451
		1,036,034			1,067,638
Accumulated depreciation		(530,450	)		(507,320	)
Total property and equipment, net	$	505,584		$	560,318

(1) Decrease in Airborne equipment is due primarily to the impairment of airborne equipment associated with three of our airline agreements. See below for additional information. 

Schedule of Other Non-Current Assets

Other non-current assets as of March 31, 2020 and December 31, 2019 were as follows (in thousands):

	March 31,		December 31,
	2020		2019
Contract assets, net of allowances of $6,111 and $0, respectively (1)	$	56,516	$	51,829
Deferred STC costs		16,475		17,453
Restricted cash		4,601		7,099
Other (2)		8,637		13,291
Total other non-current assets	$	86,229	$	89,672

(1) Allowances for contract assets as of March 31, 2020 is due to the adoption of ASC 326. See Note 9, “Composition of Certain Reserves and Allowances,” for additional information.

(2) Decrease due in part to the $3.0 million impairment of a cost-basis investment which is included in Other (income) expense within our unaudited condensed consolidated statements of operations for the three month period ended March 31, 2020.

Accrued Liabilities

	March 31,		December 31,
	2020		2019
Airline related accrued liabilities	$	40,882	$	43,592
Accrued interest		43,461		17,048
Employee compensation and benefits		15,136		29,954
Accrued satellite network costs		19,438		13,843
Warranty reserve		12,639		13,165
Operating leases		9,484		12,241
Airborne equipment and installation costs		4,293		11,466
Other		30,905		32,802
Total accrued liabilities	$	176,238	$	174,111

Other Non-Current Liabilities

Other non-current liabilities as of March 31, 2020 and December 31, 2019 were as follows (in thousands):

	March 31,		December 31,
	2020		2019
Deferred revenue	$	29,433	$	21,889
Asset retirement obligations		11,773		11,560
Deferred tax liabilities		2,384		2,340
Other		10,203		10,704
Total other non-current liabilities	$	53,793	$	46,493