Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2018

Accrued Expenses and Other Current Liabilities

Accrued Expenses and Other Current Liabilities

(4) Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities were as follows:

	December 31,
(in thousands)	2018		2017
Share-based compensation	2,667		3,928
Personnel accruals	7,993		7,533
Accrued interest	2,516		2,683
Other accrued expenses and liabilities	10,890		5,538
Total accrued expenses and other current liabilities	$	24,066	$	19,682

Accrued expenses and other current liabilities include accrued amounts owed by the Partnership to CVR Energy under the shared services agreement and affiliate balances of $3.5 million and $4.7 million at December 31, 2018 and December 31, 2017, respectively. Refer to Note 9 ("Related Party Transactions") for additional discussion.