Details Of Certain Accounts

6 Months Ended

Jun. 30, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Note 3 — Details of Certain Accounts

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



	June 30, 2019		December 31, 2018

Contract assets (Note 9)	$	273	$	5,829
Prepaids	15,222		10,306
Deferred costs (Note 9)	26,644		27,368
Other receivable (Note 13)	26,000		—
Other	9,625		8,091
Total other current assets	$	77,764	$	51,594

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



	June 30, 2019		December 31, 2018

Prepaids	$	945	$	5,896
Deferred recertification and dry dock costs, net	19,108		8,525
Deferred costs (Note 9)	26,832		38,574
Charter deposit ⁽¹⁾	12,544		12,544
Other receivable (Note 13)	25,996		—
Goodwill (Note 2)	6,763		—
Intangible assets with finite lives, net (Note 2)	3,828		1,402
Other	2,692		3,116
Total other assets, net	$	98,708	$	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):



	June 30, 2019		December 31, 2018

Accrued payroll and related benefits	$	22,796	$	43,079
Investee losses in excess of investment (Note 4)	10,000		5,125
Deferred revenue (Note 9)	11,240		10,103
Asset retirement obligations (Note 13)	22,173		—
Derivative liability (Note 17)	4,251		9,311
Other	14,151		17,976
Total accrued liabilities	$	84,611	$	85,594

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



	June 30, 2019		December 31, 2018

Investee losses in excess of investment (Note 4)	$	—	$	6,035
Deferred gain on sale of property ⁽¹⁾	—		5,052
Deferred revenue (Note 9)	11,396		15,767
Asset retirement obligations (Note 13)	26,912		—
Derivative liability (Note 17)	—		884
Other	2,976		11,800
Total other non-current liabilities	$	41,284	$	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.