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



	Successor		Predecessor
	September 30,		December 31,
	2016		2015
Other current assets:
Tubular inventory and well materials	$	2,154	$	2,878
Prepaid expenses	1,357		4,184
Other	7		42
	$	3,518	$	7,104
Other assets:
Assets of SERP ¹	$	—	$	4,123
Deferred issuance costs of the revolving credit facilities ²	2,973		1,572
Other	2,598		2,655
	$	5,571	$	8,350
Accounts payable and accrued liabilities:
Trade accounts payable	$	7,926	$	11,603
Drilling costs	1,475		12,074
Royalties and revenue – related	28,203		39,119
Compensation – related	2,164		9,904
Interest	125		15,531
Other	5,539		15,294
	$	45,432	$	103,525
Other liabilities:
Deferred gains on sales of assets	$	—	$	82,943
Firm transportation obligation	—		10,705
Asset retirement obligations	2,696		2,621
Defined benefit pension obligations	1,132		1,129
Postretirement health care benefit obligations	523		731
Compensation – related	—		1,447
Deferred compensation – SERP obligations and other	—		4,434
Other	100		928
	$	4,451	$	104,938

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¹ In connection with our emergence from bankruptcy, the assets of the SERP reverted to us upon the release of claims by our employees attributable to certain deferred compensation arrangements in September 2016. The SERP assets were liquidated by the plan trustee in November 2016 and the cash value was transferred to us (see Notes 3, 4 and 5).

² The balance as of September 30, 2016 includes those costs, net of amortization, attributable to the Revolver. Deferred issuance costs attributable to the RBL, which represents the amounts outstanding as of December 31, 2015, were charged in full to interest expense during the three months ended June 30, 2016 in advance of our Chapter 11 filing.