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Other Assets and Accrued Liabilities
 9 Months Ended
Sep. 30, 2022
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)September 30,
2022		December 31,
2021
Deposit for FCC spectrum licenses$— $16,118 
Prepaid maintenance and software expenses7,756 8,391 
Broadband contract acquisition costs2,747 2,502 
SERP investments— 801 
Other1,412 2,018 
Prepaid expenses and other$11,915 $29,830 

Deferred charges and other assets, classified as long-term assets, included the following:
(in thousands)September 30,
2022		December 31,
2021
Broadband contract acquisition costs$5,934 $5,645 
Prepaid maintenance and software expenses7,233 4,653 
Deferred charges and other assets$13,167 $10,298 

Accrued liabilities and other, classified as current liabilities, included the following:
(in thousands)September 30,
2022		December 31,
2021
Accrued programming costs$2,960 $3,084 
Sales and property taxes payable1,564 1,065 
Restructuring accrual414 1,761 
Other current liabilities9,102 8,701 
Accrued liabilities and other$14,040 $14,611 

Other liabilities, classified as long-term liabilities, included the following:
(in thousands)September 30,
2022		December 31,
2021
Noncurrent portion of deferred lease revenue$20,528 $19,749 
Noncurrent portion of financing leases1,501 1,614 
Other30 461 
Other liabilities$22,059 $21,824 

During 2021, as a result of the sale of our Wireless assets and operations, we implemented a restructuring plan whereby certain employees were notified of their pending dismissal under the workforce reduction program. We made $1.4 million and $2.0 million in severance payments for the nine months ended September 30, 2022 and 2021, respectively. During the three months ended September 30, 2021, we recognized expenses of $1.2 million and $2.0 million, presented in continuing and discontinued operations, respectively. For the nine months ended September 30, 2021, we recognized expenses of $1.8 million and $2.5 million, presented in continuing and discontinued operations, respectively.
Restructuring charges for the three and nine months ended September 30, 2022 were primarily related to contract termination costs associated with the Spectrum Transaction.