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):



	September 30, 2016		December 31, 2015

Note receivable, net ⁽¹⁾	$	4,330	$	—
Deferred dry dock costs, net	13,854		19,615
Deferred costs	21,829		—
Deferred financing costs, net ⁽²⁾	4,238		7,863
Charter fee deposit (Note 12)	12,544		12,544
Other	1,150		1,586
Total other assets, net	$	57,945	$	41,608


(1)	Amount, net of allowance of $2.7 million, relates to an agreement we entered into with one of our customers to defer their payment obligations until June 30, 2018. Interest at a rate of 3% per annum is payable semi-annually.


(2)	Represents unamortized debt issuance costs related to our Revolving Credit Facility (Note 6).

Accrued liabilities consist of the following (in thousands):



	September 30, 2016		December 31, 2015

Accrued payroll and related benefits	$	20,660	$	14,775
Deferred revenue	12,789		12,841
Accrued interest	969		4,854
Derivative liability (Note 14)	17,721		23,192
Taxes payable excluding income tax payable	9,018		8,136
Other	8,747		7,843
Total accrued liabilities	$	69,904	$	71,641

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



	September 30, 2016		December 31, 2015

Loss in excess of equity investment (Note 5)	$	8,437	$	8,308
Deferred gain on sale of property (Note 2)	6,190		—
Deferred revenue	5,926		—
Derivative liability (Note 14)	20,383		39,709
Other	3,489		3,398
Total other non-current liabilities	$	44,425	$	51,415