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Accrued Liabilities
 12 Months Ended
Dec. 31, 2017
Other Liabilities Disclosure [Abstract]  
Accrued Liabilities
Accrued Liabilities

Accrued liabilities and other, classified as current liabilities, include the following:
(in thousands)
 
December 31, 2017
 
December 31, 2016
Sales and property taxes payable
 
$
3,872

 
$
6,628

Severance accrual
 
1,028

 
4,267

Asset retirement obligations
 
492

 
5,841

Accrued programming costs
 
2,805

 
2,939

Other current liabilities
 
5,717

 
9,410

Accrued liabilities and other
 
$
13,914

 
$
29,085



Other liabilities, classified as long-term liabilities, include the following:
(in thousands)
 
December 31, 2017
 
December 31, 2016
Non-current portion of deferred revenues
 
$
14,030

 
$
8,933

Straight-line management fee waiver
 
—

 
11,974

Other
 
1,263

 
2,836

Other liabilities
 
$
15,293

 
$
23,743



The Company's asset retirement obligations are included in the balance sheet caption "Asset retirement obligations" and "Accrued liabilities and other". The Company records the fair value of an asset retirement obligation as a liability in the period in which it incurs a legal obligation associated with the retirement and removal of leasehold improvements or equipment.  The Company also records a corresponding asset, which is depreciated over the life of the leasehold improvement or equipment.  Subsequent to the initial measurement of the asset retirement obligation, the obligation is adjusted at the end of each period to reflect the passage of time and changes in the estimated future cash flows underlying the obligation.  The terms associated with its operating leases, and applicable zoning ordinances of certain jurisdictions, define the Company’s obligations which are estimated and vary based on the size of the towers.
 
Changes in the liability for asset retirement obligations for the years ended December 31, 2017, 2016 and 2015 are summarized below:
 
Years Ended December 31,
 
2017
 
2016
 
2015
(in thousands)
 
 
 
 
 
Balance at beginning of year
$
21,507

 
$
7,266

 
$
6,928

Liabilities acquired in acquisition
—

 
14,056

 
—

Additional liabilities accrued
2,404

 
157

 
490

Changes to prior estimates
(1,695
)
 
—

 
(467
)
Payments made
(1,296
)
 
(609
)
 
(77
)
Accretion expense
783

 
637

 
392

Balance at end of year
$
21,703

 
$
21,507

 
$
7,266