Certain balance sheet amounts are comprised of the following:



(In thousands)	September 30, 2019			December 31, 2018
Accounts receivable, net
Trade accounts	$	159,167		$	362,973
Joint interest accounts	393			101
Other accounts	863			567
	160,423			363,641
Allowance for doubtful accounts	(1,184		)	(1,238		)
	$	159,239		$	362,403
Other assets
Deferred compensation plan	$	17,080		$	14,699
Debt issuance costs	9,450			4,572
Income taxes receivable	—			8,165
Operating lease right-of-use assets	37,715			—
Other accounts	74			61
	$	64,319		$	27,497
Accounts payable
Trade accounts	$	29,157		$	30,033
Royalty and other owners	30,242			61,507
Accrued transportation	50,795			50,540
Accrued capital costs	44,643			43,207
Taxes other than income	13,105			19,824
Income taxes payable	—			1,134
Other accounts	4,790			35,694
	$	172,732		$	241,939
Accrued liabilities
Employee benefits	$	18,411		$	21,761
Taxes other than income	3,660			1,472
Operating lease liabilities	4,280			—
Asset retirement obligations	500			1,000
Other accounts	929			994
	$	27,780		$	25,227
Other liabilities
Deferred compensation plan	$	25,791		$	25,780
Operating lease liabilities	33,326			—
Other accounts	8,529			34,391
	$	67,646		$	60,171