Other Assets and Accrued Liabilities

12 Months Ended

Dec. 31, 2019

Other Liabilities Disclosure [Abstract]

Other Assets and Accrued Liabilities

Other Assets and Accrued Liabilities

Prepaid expenses and other, classified as current assets, included the following:

(in thousands)	December 31, 2019		December 31, 2018
Prepaid rent	$	—	$	11,245
Prepaid maintenance expenses	3,329		3,981
Interest rate swaps	1,382		4,930
Wireless contract asset	44,844		33,323
Broadband contract acquisition and fulfillment costs	4,898		4,634
Other	3,352		2,049
Prepaid expenses and other	$	57,805	$	60,162

Deferred charges and other assets, classified as long-term assets, included the following:

(in thousands)	December 31, 2019		December 31, 2018
Interest rate swaps	$	1,252	$	8,323
Wireless contract asset	39,819		32,351
Broadband contract acquisition and fulfillment costs	6,107		5,457
Prepaid expenses and other	6,174		3,760
Deferred charges and other assets	$	53,352	$	49,891

Accrued liabilities and other, classified as current liabilities, included the following:

(in thousands)	December 31, 2019		December 31, 2018
Sales and property taxes payable	$	3,789	$	4,281
Asset retirement obligations	148		582
Accrued programming costs	3,023		2,886
Financing leases	94		—
FCC spectrum license obligations	105		—
Other current liabilities	7,232		6,814
Accrued liabilities and other	$	14,391	$	14,563

Other liabilities, classified as long-term liabilities, included the following:

(in thousands)	December 31, 2019		December 31, 2018
Noncurrent portion of deferred lease revenue	$	12,449	$	12,593
FCC spectrum license obligations	1,699		—
Noncurrent portion of financing leases	1,591		—
Other	1,251		1,771
Other liabilities	$	16,990	$	14,364

Asset Retirement Obligations:

Our asset retirement obligations arise from certain of our leases and generally require us to remove our network equipment from colocation sites, and to remove our towers from ground leases. Below is a summary:

	Years Ended December 31,
(in thousands)	2019			2018			2017
Balance at beginning of year	$	29,166		$	21,703		$	21,507
Additional liabilities accrued	2,741			3,357			2,404
Changes to prior estimates	3,902			3,504			(1,695		)
Payments	(224		)	(443		)	(1,296		)
Accretion expense	1,477			1,045			783
Balance at end of year	$	37,062		$	29,166		$	21,703