Other Current Liabilities

12 Months Ended

Dec. 31, 2020

Payables and Accruals [Abstract]

Other Current Liabilities

(4) Other Current Liabilities

Other current liabilities were as follows:

	December 31,
(in thousands)	2020		2019
Personnel accruals	$	7,475	$	8,187
Operating lease liabilities	3,309		3,523
Accrued interest	2,506		2,518
Sales incentives	2,215		1,614
Share-based compensation	442		5,011
Prepaid revenue contracts	197		277
Other accrued expenses and liabilities	2,565		2,913
Total other current liabilities	$	18,709	$	24,043

Other current liabilities include amounts accrued by the Partnership and owed to CVR Energy and its affiliates of $5.4 million at December 31, 2019. The Partnership had no separate affiliate liabilities owed to CVR Energy and its affiliates at December 31, 2020, as allocation of affiliate accruals is part of the amount charged to the Partnership under the new Corporate Master Service Agreement, which became effective January 1, 2020 (the “Corporate MSA”). Refer to Note 9 (“Related Party Transactions”) for additional discussion.