Other Assets

12 Months Ended

Dec. 31, 2022

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Other Assets

Other Assets

Components of other assets were as follows at the dates indicated (in thousands):

	December 31,
	2022		2021
Amounts associated with liability insurance program:
Insurance collateral deposits	$	463	$	721
Excess loss fund	—		622
Accumulated interest income	—		489
Other amounts:
State collateral deposits	23		36
Materials and supplies	1,257		574
Debt issuance costs	1,595		292
Other	360		293
Total other assets	$	3,698	$	3,027

We have established certain deposits to support participation in our liability insurance program and remittance of state crude oil severance taxes and other state collateral deposits. Insurance collateral deposits are held by the insurance company to cover past or potential open claims based upon a percentage of the expected losses under the insurance programs. Excess amounts in our loss fund represented premium payments in excess of claims incurred to date that we may be entitled to recover through settlement or commutation as claim periods are closed. As of December 31, 2022, all previous insurance policies that were funded through a loss fund have been fully commuted and any excess loss fund has been refunded. Interest income was earned on the majority of amounts held by the insurance companies and was paid to us upon commutation of policy years.