Additional Balance Sheet Detail

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



	As of
	June 30,		December 31,
	2016		2015
Other current assets:
Tubular inventory and well materials	$	2,214	$	2,878
Prepaid expenses	2,718		4,184
Other	7		42
	$	4,939	$	7,104
Other assets:
Assets of supplemental employee retirement plan (“SERP”)	$	4,220	$	4,123
Deferred issuance costs of the RBL ¹	—		1,572
Other	2,520		2,655
	$	6,740	$	8,350
Accounts payable and accrued liabilities:
Trade accounts payable ²	$	23,394	$	11,603
Drilling costs	2,228		12,074
Royalties and revenue – related	10,662		39,119
Compensation – related ²	685		9,904
Interest ²	18		15,531
Other ²	16,173		15,294
	$	53,160	$	103,525
Other liabilities:
Deferred gains on sales of assets	$	80,967	$	82,943
Firm transportation obligation ²	—		10,705
Asset retirement obligations (“AROs”)	3,379		2,621
Defined benefit pension obligations ²	—		1,129
Postretirement health care benefit obligations ²	—		731
Compensation – related ²	—		1,447
Deferred compensation – SERP obligations and other ²	—		4,434
Other ²	—		928
	$	84,346	$	104,938

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¹ These costs were charged to interest expense during the three months ended June 30, 2016 in advance of our Chapter 11 filing (see Note 8).

² Certain amounts associated with these liabilities that were incurred in pre-petition periods have been reclassified as “Liabilities subject to compromise” as of June 30, 2016 (see Note 3).