Details Of Certain Accounts

6 Months Ended

Jun. 30, 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):

	June 30,		December 31,
	2021		2020
Contract assets (Note 7)	$	626	$	2,446
Prepaids		12,536		15,904
Deferred costs (Note 7)		14,084		23,522
Income tax receivable		15,436		20,787
Other receivable (Note 11)		27,518		29,782
Other		8,669		9,651
Total other current assets	$	78,869	$	102,092

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

	June 30,		December 31,
	2021		2020
Deferred recertification and dry dock costs, net	$	19,405	$	21,464
Deferred costs (Note 7)		720		861
Charter deposit (1)		12,544		12,544
Intangible assets with finite lives, net		3,679		3,809
Other		1,070		1,335
Total other assets, net	$	37,418	$	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):

	June 30,		December 31,
	2021		2020
Accrued payroll and related benefits	$	26,907	$	24,768
Accrued interest		6,974		7,098
Deferred revenue (Note 7)		9,267		8,140
Asset retirement obligations (Note 11)		28,330		30,913
Other		12,140		16,116
Total accrued liabilities	$	83,618	$	87,035

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

	June 30,		December 31,
	2021		2020
Deferred revenue (Note 7)	$	1,048	$	1,869
Other		1,553		2,009
Total other non-current liabilities	$	2,601	$	3,878