Selected Components of Working Capital

12 Months Ended

Dec. 31, 2020

Selected Components Of Working Capital [Abstract]

Selected Components of Working Capital

11. SELECTED COMPONENTS OF WORKING CAPITAL

A summary of accounts receivable, net is as follows:

	The Partnership				WES Operating
	December 31,				December 31,
thousands	2020		2019		2020		2019
Trade receivables, net	$	452,718	$	260,458	$	407,547	$	260,694
Other receivables, net	162		54		2		54
Total accounts receivable, net	$	452,880	$	260,512	$	407,549	$	260,748

A summary of other current assets is as follows:

	The Partnership				WES Operating
	December 31,				December 31,
thousands	2020		2019		2020		2019
NGLs inventory	$	882	$	906	$	882	$	906
Materials and supplies inventory (1)	—		23,444		—		23,444
Imbalance receivables	12,976		4,690		12,976		4,690
Prepaid insurance	8,131		5,676		6,113		3,652
Contract assets	5,338		7,129		5,338		7,129
Other	17,935		93		17,935		93
Total other current assets	$	45,262	$	41,938	$	43,244	$	39,914

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(1)See Note 1.

11. SELECTED COMPONENTS OF WORKING CAPITAL

A summary of accrued liabilities is as follows:

	The Partnership				WES Operating
	December 31,				December 31,
thousands	2020		2019		2020		2019
Accrued interest expense	$	137,307	$	72,064	$	137,307	$	72,064
Short-term asset retirement obligations	20,215		22,472		20,215		22,472
Short-term remediation and reclamation obligations	2,950		3,528		2,950		3,528
Income taxes payable	3,399		697		3,399		697
Contract liabilities	31,477		19,659		31,477		19,659
Other (1)	74,599		31,373		35,485		31,219
Total accrued liabilities	$	269,947	$	149,793	$	230,833	$	149,639

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(1)As of December 31, 2019, includes amounts related to WES Operating’s interest-rate swap agreements and lease liabilities related to the implementation of ASU 2016-02, Leases (Topic 842) (see Note 13 and Note 14).