Details Of Certain Accounts

3 Months Ended

Mar. 31, 2021

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,		December 31,
	2021		2020
Contract assets (Note 7)	$	360	$	2,446
Prepaids		15,289		15,904
Deferred costs (Note 7)		18,717		23,522
Income tax receivable		13,847		20,787
Other receivable (Note 11)		30,052		29,782
Other		7,977		9,651
Total other current assets	$	86,242	$	102,092

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

	March 31,		December 31,
	2021		2020
Deferred recertification and dry dock costs, net	$	19,073	$	21,464
Deferred costs (Note 7)		916		861
Charter deposit (1)		12,544		12,544
Intangible assets with finite lives, net		3,756		3,809
Other		1,221		1,335
Total other assets, net	$	37,510	$	40,013

(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,		December 31,
	2021		2020
Accrued payroll and related benefits	$	20,327	$	24,768
Accrued interest		3,010		7,098
Deferred revenue (Note 7)		9,614		8,140
Asset retirement obligations (Note 11)		30,961		30,913
Other		12,574		16,116
Total accrued liabilities	$	76,486	$	87,035

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

	March 31,		December 31,
	2021		2020
Deferred revenue (Note 7)	$	1,333	$	1,869
Other		1,772		2,009
Total other non-current liabilities	$	3,105	$	3,878