Details Of Certain Accounts

3 Months Ended

Mar. 31, 2013

Details Of Certain Accounts [Abstract]

Details Of Certain Accounts

Note 3 — Details of Certain Accounts 

Other current assets consist of the following (in thousands):

		March 31,		December 31,
		2013		2012
Other receivables	$	737	$	1,086
Prepaid insurance		4,337		11,999
Other prepaids		12,545		11,751
Spare parts inventory		2,589		2,480
Income tax receivable		-		14,201
Current deferred tax assets		34,397		43,942
Derivative assets		-		5,946
Other		6,584		5,529
Total other current assets	$	61,189	$	96,934

Other assets, net, consist of the following (in thousands): 

		March 31,		December 31,
		2013		2012
Deferred dry dock expenses, net	$	19,689	$	22,704
Deferred financing costs, net		19,620		24,338
Intangible assets with finite lives, net		469		491
Other		2,180		2,304
Total other assets, net	$	41,958	$	49,837

Accrued liabilities consist of the following (in thousands): 

		March 31,		December 31,
		2013		2012
Accrued payroll and related benefits	$	34,721	$	51,561
Current asset retirement obligations		4,048		2,898
Unearned revenue		6,964		6,137
Billing in excess of cost		4,625		6,445
Accrued interest		7,699		17,451
Derivative liability (Note 16)		2,008		16,266
Taxes payable excluding income tax payable		5,788		5,164
Pipelay assets sale deposit (Note 2)		50,000		50,000
Other		6,171		5,592
Total accrued liabilities	$	122,024	$	161,514