Details of Certain Accounts

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



	September 30, 2015		December 31, 2014

Note receivable ⁽¹⁾	$	10,000	$	17,500
Other receivables	597		423
Prepaid insurance	7,968		6,582
Other prepaids	9,295		15,541
Spare parts inventory	5,022		1,857
Income tax receivable	3,477		—
Value added tax receivable	8,060		9,326
Other	81		72
Total other current assets	$	44,500	$	51,301



	September 30, 2015		December 31, 2014

Note receivable ⁽¹⁾	$	10,000	$	10,000
Deferred dry dock expenses, net	27,207		11,631
Deferred financing costs, net (Note 6)	21,182		23,399
Intangible assets with finite lives, net	736		696
Charter fee deposit (Note 12)	12,544		12,544
Other	455		1,002
Total other assets, net	$	72,124	$	59,272

(1)

Relates to the remaining balance of the promissory note we received in connection with the sale of our Ingleside spoolbase in January 2014. The balance at December 31, 2014 included $7.5 million, which was paid in January 2015. Interest on the note is payable quarterly at a rate of 6% per annum. Under the terms of the note, the remaining $20 million principal balance is required to be paid with a $10 million payment on December 31, 2015 and December 31, 2016.

Accrued liabilities consist of the following (in thousands):



	September 30, 2015		December 31, 2014

Accrued payroll and related benefits	$	19,598	$	61,246
Current asset retirement obligations	553		575
Unearned revenue	17,879		11,461
Accrued interest	2,086		4,221
Derivative liability (Note 14)	22,790		13,222
Taxes payable excluding income tax payable	7,229		6,236
Other	8,583		7,962
Total accrued liabilities	$	78,718	$	104,923