Additional Balance Sheet Detail

The following table summarizes components of selected balance sheet accounts as of the dates presented:



	As of December 31,
	2015		2014
Other current assets:
Tubular inventory and well materials	$	2,878	$	5,802
Prepaid expenses	4,184		4,215
Other	42		97
	$	7,104	$	10,114
Other assets: ¹
Deferred issuance costs of the Revolver	$	1,572	$	1,623
Assets of supplemental employee retirement plan²	4,123		4,123
Other	2,655		95
	$	8,350	$	5,841
Accounts payable and accrued liabilities:
Trade accounts payable	$	11,603	$	122,994
Drilling and other lease operating costs	12,074		68,842
Royalties	39,119		78,359
Compensation-related ³	9,904		9,197
Interest	15,531		15,555
Preferred stock dividends	—		6,067
Other	15,294		11,213
	$	103,525	$	312,227
Other liabilities:
Deferred gains on sales of assets	$	82,943	$	90,569
Firm transportation obligation	10,705		12,042
Asset retirement obligations	2,621		5,890
Defined benefit pension obligations	1,129		1,753
Postretirement health care benefit obligations	731		890
Compensation-related ³	1,447		7,630
Deferred compensation - supplemental employee retirement plan obligation and other ¹	4,434		4,183
Other	928		929
	$	104,938	$	123,886

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¹ In connection with the adoption of ASU 2015–03 on a retrospective basis, we have reclassified $24.6 million of unamortized issuance costs associated with our senior notes at December 31, 2014 that were previously classified as a component of Other assets as a reduction to the carrying value of our long-term debt (see Note 9).

² Includes the assets and liabilities of the Penn Virginia Corporation Supplemental Employee Retirement Plan (“SERP”) which is a nonqualified supplemental employee retirement savings plan. Assets of the SERP are held in a Rabbi Trust. Shares of our common stock held by the Rabbi Trust are presented for financial reporting purposes as treasury stock carried at cost.

³ Includes liability-classified share-based compensation awards of $7.2 million and $2.9 million in Accounts payable and accrued expenses and an amount less than $0.1 million and $6.4 million in Other liabilities as of December 31, 2015 and 2014.