Details Of Certain Accounts

9 Months Ended

Sep. 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):

	September 30,		December 31,
	2021		2020
Contract assets (Note 7)	$	367	$	2,446
Prepaids		18,301		15,904
Deferred costs (Note 7)		8,792		23,522
Income tax receivable		—		20,787
Other receivable (Note 11)		28,184		29,782
Other		6,798		9,651
Total other current assets	$	62,442	$	102,092

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

	September 30,		December 31,
	2021		2020
Deferred recertification and dry dock costs, net	$	16,401	$	21,464
Deferred costs (Note 7)		543		861
Charter deposit (1)		12,544		12,544
Intangible assets with finite lives, net		3,579		3,809
Other		2,184		1,335
Total other assets, net	$	35,251	$	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):

	September 30,		December 31,
	2021		2020
Accrued payroll and related benefits	$	26,443	$	24,768
Accrued interest		2,760		7,098
Income tax payable		581		—
Deferred revenue (Note 7)		9,425		8,140
Asset retirement obligations (Note 11)		29,018		30,913
Other		17,013		16,116
Total accrued liabilities	$	85,240	$	87,035

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

	September 30,		December 31,
	2021		2020
Deferred revenue (Note 7)	$	762	$	1,869
Other		719		2,009
Total other non-current liabilities	$	1,481	$	3,878