Details Of Certain Accounts (Tables)

12 Months Ended

Dec. 31, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

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



	December 31,
	2018		2017

Contract assets (Note 10)	$	5,829	$	—
Prepaids	10,306		10,102
Deferred costs (Note 10)	27,368		27,204
Other	8,091		4,462
Total other current assets	$	51,594	$	41,768

Schedule of other assets, net

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



	December 31,
	2018		2017

Note receivable, net ⁽¹⁾	$	—	$	3,758
Prepaids	5,896		7,666
Deferred recertification and dry dock costs, net (Note 2)	8,525		12,769
Deferred costs (Note 10)	38,574		63,767
Charter fee deposit ⁽²⁾	12,544		12,544
Other	4,518		4,701
Total other assets, net	$	70,057	$	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 this note receivable for $2.0 million. During the year ended December 31, 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 was deposited with the vessel owner and is to be used to reduce our final charter payments for the Siem Helix 2.

Schedule of accrued liabilities

Accrued liabilities consist of the following (in thousands):



	December 31,
	2018		2017

Accrued payroll and related benefits	$	43,079	$	30,685
Deferred revenue (Note 10)	10,103		12,609
Derivative liability (Note 18)	9,311		10,625
Other	23,101		17,761
Total accrued liabilities	$	85,594	$	71,680

Schedule of other non-current liabilities

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



	December 31,
	2018		2017

Investee losses in excess of investment (Note 5)	$	6,035	$	7,567
Deferred gain on sale of property (Note 4)	5,052		5,838
Deferred revenue (Note 10)	15,767		8,744
Derivative liability (Note 18)	884		8,150
Other	11,800		10,391
Total other non-current liabilities	$	39,538	$	40,690