Details Of Certain Accounts

9 Months Ended

Sep. 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):



	September 30, 2019		December 31, 2018

Contract assets (Note 9)	$	580	$	5,829
Prepaids	14,876		10,306
Deferred costs (Note 9)	26,424		27,368
Other receivable (Note 13)	13,000		—
Other	6,871		8,091
Total other current assets	$	61,751	$	51,594

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



	September 30, 2019		December 31, 2018

Prepaids	$	861	$	5,896
Deferred recertification and dry dock costs, net	16,678		8,525
Deferred costs (Note 9)	20,695		38,574
Charter deposit ⁽¹⁾	12,544		12,544
Other receivable (Note 13)	26,702		—
Goodwill (Note 2)	6,637		—
Intangible assets with finite lives, net (Note 2)	3,703		1,402
Other	2,503		3,116
Total other assets, net	$	90,323	$	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):



	September 30, 2019		December 31, 2018

Accrued payroll and related benefits	$	25,853	$	43,079
Investee losses in excess of investment (Note 4)	7,638		5,125
Deferred revenue (Note 9)	10,814		10,103
Asset retirement obligations (Note 13)	11,556		—
Derivative liability (Note 17)	2,723		9,311
Other	13,398		17,976
Total accrued liabilities	$	71,982	$	85,594

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



	September 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)	9,196		15,767
Asset retirement obligations (Note 13)	27,564		—
Derivative liability (Note 17)	—		884
Other	2,248		11,800
Total other non-current liabilities	$	39,008	$	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.