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Accounts Receivable, Accounts Payable and Accrued Expenses
9 Months Ended
Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Accounts Receivable, Accounts Payable and Accrued Expenses
Note 3—Accounts Receivable, Accounts Payable and Accrued Expenses
Accounts receivable are comprised of the following:
(in thousands)
September 30, 2021December 31, 2020
Accrued oil and gas sales receivable, net
$82,120 $41,670 
Joint interest billings, net
16,078 12,770 
Other
1,653 117 
Accounts receivable, net
$99,851 $54,557 
Accounts payable and accrued expenses are comprised of the following:
(in thousands)
September 30, 2021December 31, 2020
Accounts payable
$26,305 $5,052 
Accrued capital expenditures
29,033 21,471 
Revenues payable
42,060 42,115 
Accrued interest
19,233 15,138 
Accrued derivative settlements payable
8,996 3,488 
Accrued employee compensation and benefits
11,192 11,516 
Accrued expenses and other
13,792 11,659 
Accounts payable and accrued expenses
$150,611 $110,439