v3.26.1
Other Assets and Accrued Liabilities
 6 Months Ended
Jun. 30, 2026
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)June 30,
2026		December 31,
2025
Prepaid maintenance expenses$6,777 $7,055 
Broadband contract acquisition costs4,240 3,818 
Other3,645 4,325 
Prepaid expenses and other$14,662 $15,198 

Deferred charges and other assets, classified as long-term assets, included the following:
(in thousands)June 30,
2026		December 31,
2025
Broadband contract acquisition costs$10,682 $9,288 
Other7,866 9,364 
Deferred charges and other assets$18,548 $18,652 

Accrued liabilities and other, classified as current liabilities, included the following:
(in thousands)June 30,
2026		December 31,
2025
Accrued programming costs$3,420 $3,232 
Other14,470 10,847 
Accrued liabilities and other$17,890 $14,079 

Other liabilities, classified as long-term liabilities, included the following:
(in thousands)June 30,
2026		December 31,
2025
Noncurrent portion of deferred revenue$27,105 $27,246 
Other5,985 5,094 
Other liabilities$33,090 $32,340 
Reduction in Force
On February 23, 2026, the Company announced a reduction in force of approximately 10% of its employees to prepare and align the business with the wind-down of the Glo Fiber construction phase that is expected to be substantially complete by end of 2026. During the three and six months ended June 30, 2026, Shentel recorded $0.1 million and $2.2 million, respectively, in expense primarily related to severance costs and retention bonuses, included in restructuring, integration and acquisition expense in the condensed consolidated statements of operations. The Company did not make any payments in Q1. For the six months ended June 30, 2026, the Company made severance payments of $0.4 million.