Details Of Certain Accounts

9 Months Ended

Sep. 30, 2020

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Details of Certain Accounts

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


	September 30, 2020		December 31, 2019

Contract assets (Note 10)	$	1,883	$	740
Prepaids	17,949		12,635
Deferred costs (Note 10)	22,857		28,340
Income tax receivable	25,493		1,261
Other receivable ⁽¹⁾	29,180		—
Other	6,755		7,474
Total other current assets	$	104,117	$	50,450

(1)Agreed-upon amounts to be paid to us by Marathon Oil Corporation (“Marathon Oil”) as the required plug and abandonment (“P&A”) work associated with our Droshky oil and gas properties is completed (Note 14).

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


	September 30, 2020		December 31, 2019

Prepaids	$	527	$	777
Deferred recertification and dry dock costs, net	24,030		16,065
Deferred costs (Note 10)	3,284		14,531
Charter deposit ⁽¹⁾	12,544		12,544
Other receivable ⁽²⁾	—		27,264
Goodwill (Note 6)	—		7,157
Intangible assets with finite lives, net	3,716		3,847
Other	2,026		2,323
Total other assets, net	$	46,127	$	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 to us by Marathon Oil as the required P&A work associated with our Droshky oil and gas properties is completed (Note 14).

Accrued liabilities consist of the following (in thousands):


	September 30, 2020		December 31, 2019

Accrued payroll and related benefits	$	26,315	$	31,417
Investee losses in excess of investment (Note 4)	1,940		4,069
Deferred revenue (Note 10)	9,795		11,568
Asset retirement obligations (Note 14)	30,279		—
Derivative liability (Note 19)	—		1,002
Other	16,328		14,333
Total accrued liabilities	$	84,657	$	62,389

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


	September 30, 2020		December 31, 2019



Deferred revenue (Note 10)	$	2,976	$	8,286
Asset retirement obligations (Note 14)	—		28,258

Other	1,982		2,100
Total other non-current liabilities	$	4,958	$	38,644