Note 3 — Details of Certain Accounts

Other current assets consisted of the following as of December 31, 2014 and 2013 (in thousands):

Other assets, net, consisted of the following as of December 31, 2014 and 2013 (in thousands):


		2014		2013

Note receivable (1)	$	10,000	$	-
Deferred dry dock expenses, net (Note 2)		11,631		20,833
Deferred financing costs, net (Note 6)		23,399		24,297
Intangible assets with finite lives, net		696		622
Charter fee deposit (Note 11)		12,544		-
Other		1,002		1,515
Total other assets, net	$	59,272	$	47,267

(1)

Relates to the remaining balance of the promissory note we received in connection with the sale of our Ingleside spoolbase in January 2014 (Note 2).

Accrued liabilities consisted of the following as of December 31, 2014 and 2013 (in thousands):


		2014		2013

Accrued payroll and related benefits	$	61,246	$	50,527
Current asset retirement obligations		575		2,024
Unearned revenue		11,461		19,608
Billing in excess of cost		-		1,677
Accrued interest		4,221		4,187
Derivative liability (Note 15)		13,222		2,651
Taxes payable excluding income tax payable		6,236		4,811
Pipelay assets sale deposit		-		5,000
Other		7,962		5,997
Total accrued liabilities	$	104,923	$	96,482