Details Of Certain Accounts

3 Months Ended

Mar. 31, 2020

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Details Of Certain Accounts

Note 3 — Details of Certain Accounts

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

	March 31, 2020		December 31, 2019
Contract assets (Note 10)	$	5,882	$	740
Prepaids	13,039		12,635
Deferred costs (Note 10)	28,481		28,340
Income tax receivable	16,982		1,261
Other	7,371		7,474
Total other current assets	$	71,755	$	50,450

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

	March 31, 2020		December 31, 2019
Prepaids	$	694	$	777
Deferred recertification and dry dock costs, net	30,545		16,065
Deferred costs (Note 10)	8,594		14,531
Charter deposit (1)	12,544		12,544
Other receivable (2)	27,914		27,264
Goodwill (Note 6)	—		7,157
Intangible assets with finite lives, net	3,680		3,847
Other	2,103		2,323
Total other assets, net	$	86,074	$	84,508

(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.

(2) Agreed-upon amounts to be paid by Marathon Oil as the required plug and abandonment (“P&A”) work on the remaining Droshky wells is completed (Notes 7 and 14).

Accrued liabilities consist of the following (in thousands):

	March 31, 2020		December 31, 2019
Accrued payroll and related benefits	$	17,469	$	31,417
Investee losses in excess of investment (Note 4)	2,673		4,069
Deferred revenue (Note 10)	11,376		11,568
Derivative liability (Note 19)	26		1,002
Other	13,683		14,333
Total accrued liabilities	$	45,227	$	62,389

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

	March 31, 2020		December 31, 2019
Deferred revenue (Note 10)	$	5,860	$	8,286
Asset retirement obligations (Note 14)	28,934		28,258
Other	1,492		2,100
Total other non-current liabilities	$	36,286	$	38,644