Accounts Receivable, Other Accrued Expenses and Other Liabilities (Tables)

12 Months Ended

Dec. 31, 2021

Concentration Risks, Types, No Concentration Percentage [Abstract]

Accounts Receivable [Table Text Block]

Accounts Receivable. The following table presents the components of accounts receivable, net of allowance for doubtful accounts as of the dates indicated:

	December 31,
	2021		2020
	(in thousands)
Crude oil, natural gas and NGLs sales	$	368,991	$	178,147
Joint interest billings	24,860		35,396
Other	10,809		37,471
Allowance for doubtful accounts	(6,055)		(6,763)
Accounts receivable, net	$	398,605	$	244,251

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]

Other Accrued Expenses. The following table presents the components of other accrued expenses as of the dates indicated:

	December 31,
	2021		2020
	(in thousands)
Employee benefits	$	29,319	$	23,304
Asset retirement obligations	32,146		33,933
Environmental expenses	11,942		10,139
Operating and finance leases	7,197		7,986
Other	10,805		6,353
Other accrued expenses	$	91,409	$	81,715

Other Liabilities. The following table presents the components of other liabilities as of the dates indicated:

	December 31,
	2021		2020
	(in thousands)
Deferred midstream gathering credits	$	159,788	$	168,478
Deferred oil gathering credits	16,080		18,090
Production taxes	131,865		65,592
Operating and finance leases	6,274		10,763
Other	762		1,111
Other liabilities	$	314,769	$	264,034

Deferred Midstream Gathering Credits. In 2019, we entered into agreements pursuant to which we dedicated the gathering of certain of our production and all water gathering and disposal volumes in the Delaware Basin. The terms of these agreements range from 15 to 22 years. The acreage dedication agreements resulted in initial cash receipts and are being amortized on a units-of-production basis. The amortization rates are assessed on an annual basis for changes in estimated future production.

Deferred Oil Gathering Credits. In 2018, we entered into an agreement that dedicates crude oil from the majority of our Wattenberg Field acreage to the midstream provider’s gathering lines and extends the term of the agreement through December 2029. The acreage dedication agreement resulted in an initial cash receipt and is being amortized on a units-of-production basis. The amortization rates are assessed on an annual basis for changes in estimated future production.

The following table presents the amortization charges related to our deferred credits recognized on the consolidated statements of operations for the periods indicated:

	Year Ended December 31,
	2021		2020
	(in thousands)
Crude oil, natural gas and NGLs sales	$	—	$	1,013
Transportation, gathering and processing expense	7,317		5,618
Lease operating expense	2,422		2,015

Deferred Midstream Gathering Credits

following table presents the amortization charges related to our deferred credits recognized on the consolidated statements of operations for the periods indicated:

	Year Ended December 31,
	2021		2020
	(in thousands)
Crude oil, natural gas and NGLs sales	$	—	$	1,013
Transportation, gathering and processing expense	7,317		5,618
Lease operating expense	2,422		2,015