Details of Certain Accounts

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



	September 30, 2018		December 31, 2017

Contract assets (Note 9)	$	1,346	$	—
Prepaids	13,275		10,102
Deferred costs (Note 9)	26,248		27,204
Other	6,581		4,462
Total other current assets	$	47,450	$	41,768

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



	September 30, 2018		December 31, 2017

Note receivable ⁽¹⁾	$	—	$	3,758
Prepaids	6,342		7,666
Deferred dry dock costs, net	8,854		12,368
Deferred costs (Note 9)	44,964		63,767
Charter fee deposit ⁽²⁾	12,544		12,544
Other	4,281		5,102
Total other assets, net	$	76,985	$	105,205

(1)

The amount at December 31, 2017 reflects the fair value of a note receivable that was issued to us by a customer as part of a payment forgiveness arrangement. On July 6, 2018, a third party acquired our note receivable for $2.0 million. During the nine-month period ended September 30, 2018, we reversed a $0.6 million unrealized gain previously recorded in Accumulated OCI and recorded a $1.1 million other than temporary loss to account for the reduction in the fair value of our note receivable.


(2)	This amount deposited with the vessel owner is to be used to reduce our final charter payments for the Siem Helix 2.

Accrued liabilities consist of the following (in thousands):



	September 30, 2018		December 31, 2017

Accrued payroll and related benefits	$	42,496	$	30,685
Deferred revenue (Note 9)	13,597		12,609
Derivative liability (Note 15)	9,160		10,625
Other	19,178		17,761
Total accrued liabilities	$	84,431	$	71,680

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



	September 30, 2018		December 31, 2017

Investee losses in excess of investment (Note 5)	$	5,965	$	7,567
Deferred gain on sale of property ⁽¹⁾	5,288		5,838
Deferred revenue (Note 9)	17,968		8,744
Derivative liability (Note 15)	1,822		8,150
Other	11,339		10,391
Total other non-current liabilities	$	42,382	$	40,690


(1)	Relates to the sale and lease-back in January 2016 of our office and warehouse property located in Aberdeen, Scotland. The deferred gain is amortized over the 15-year minimum lease term.