Details of Certain Accounts

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


(1)	Relates to the balance of the promissory note we received in connection with the sale of our former Ingleside spoolbase in January 2014. Interest on the note is payable quarterly at a rate of 6% per annum. Under the terms of the note, the remaining $10 million principal balance is required to be paid on December 31, 2016.

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



	March 31, 2016		December 31, 2015

Deferred dry dock expenses, net	$	16,048	$	19,615
Deferred financing costs, net ⁽¹⁾	5,426		7,863
Intangible assets with finite lives, net	810		781
Charter fee deposit (Note 12)	12,544		12,544
Other	335		805
Total other assets, net	$	35,163	$	41,608


(1)	Represents unamortized debt issuance costs related to our Revolving Credit Facility (Note 6). If we draw on the credit facility, all or a portion of these costs will be reclassified as a direct deduction from the carrying amount of outstanding borrowings under the facility.

Accrued liabilities consist of the following (in thousands):



	March 31, 2016		December 31, 2015

Accrued payroll and related benefits	$	12,766	$	14,775
Current asset retirement obligations	553		553
Unearned revenue	11,557		12,841
Billing in excess of cost	826		—
Accrued interest	1,940		4,854
Derivative liability (Note 14)	20,164		23,192
Taxes payable excluding income tax payable	10,719		8,136
Other	8,740		7,290
Total accrued liabilities	$	67,265	$	71,641

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



	March 31, 2016		December 31, 2015

Loss in excess of equity investment (Note 5)	$	8,430	$	8,308
Deferred gain on sale of property (Note 2)	7,109		—
Derivative liability (Note 14)	31,157		39,709
Other	3,149		3,398
Total other non-current liabilities	$	49,845	$	51,415