Details of Certain Accounts

12 Months Ended

Dec. 31, 2015

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Details of Certain Accounts

Details of Certain Accounts

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

	December 31,
	2015		2014
Note receivable (Note 4)	$	10,000	$	17,500
Other receivables	426		423
Prepaid insurance	5,433		6,582
Other prepaids	10,751		15,541
Spare parts inventory	4,985		1,857
Value added tax receivable	7,842		9,326
Other	81		72
Total other current assets	$	39,518	$	51,301

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

	December 31,
	2015		2014
Note receivable (Note 4)	$	—	$	10,000
Deferred dry dock expenses, net (Note 2)	19,615		11,631
Deferred financing costs, net (Note 7)	19,856		23,399
Intangible assets with finite lives, net	781		696
Charter fee deposit (Note 14)	12,544		12,544
Other	805		1,002
Total other assets, net	$	53,601	$	59,272

Accrued liabilities consisted of the following (in thousands): 

	December 31,
	2015		2014
Accrued payroll and related benefits	$	14,775	$	61,246
Current asset retirement obligations	553		575
Unearned revenue	12,841		11,461
Accrued interest	4,854		4,221
Derivative liability (Note 18)	23,192		13,222
Taxes payable excluding income tax payable	8,136		6,236
Other	7,290		7,962
Total accrued liabilities	$	71,641	$	104,923

Other non-current liabilities consisted of the following (in thousands): 

	December 31,
	2015		2014
Loss in excess of equity investment (Note 5)	$	8,308	$	—
Derivative liability (Note 18)	39,709		37,767
Other	3,398		341
Total other non-current liabilities	$	51,415	$	38,108