Details of Certain Accounts

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

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



	March 31, 2019		December 31, 2018

Prepaids	$	1,028	$	5,896
Deferred recertification and dry dock costs, net	21,676		8,525
Deferred costs (Note 9)	33,058		38,574
Charter deposit ⁽¹⁾	12,544		12,544
Other receivable (Note 13)	25,410		—
Other	4,561		4,518
Total other assets, net	$	98,277	$	70,057


(1)	This amount is deposited with the owner of the Siem Helix 2 to offset certain payment obligations associated with the vessel at the end of the charter term.

Accrued liabilities consist of the following (in thousands):



	March 31, 2019		December 31, 2018

Accrued payroll and related benefits	$	18,576	$	43,079
Deferred revenue (Note 9)	9,748		10,103
Asset retirement obligations (Note 13)	27,500		—
Derivative liability (Note 17)	7,323		9,311
Other	18,695		23,101
Total accrued liabilities	$	81,842	$	85,594

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



	March 31, 2019		December 31, 2018

Investee losses in excess of investment (Note 4)	$	5,466	$	6,035
Deferred gain on sale of property ⁽¹⁾	—		5,052
Deferred revenue (Note 9)	13,582		15,767
Asset retirement obligations (Note 13)	26,282		—
Derivative liability (Note 17)	—		884
Other	3,097		11,800
Total other non-current liabilities	$	48,427	$	39,538


(1)	Relates to the sale and lease-back in January 2016 of our office and warehouse property located in Aberdeen, Scotland. The deferred gain had been amortized over a 15-year minimum lease term prior to our adoption of ASC 842 on January 1, 2019. See Note 1 for the effect of ASC 842 on this deferred gain.