Details Of Certain Accounts

12 Months Ended

Dec. 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):

	December 31,
	2021		2020
Contract assets (Note 12)	$	639	$	2,446
Prepaids		18,228		15,904
Deferred costs (Note 12)		2,967		23,522
Income tax receivable (Note 9)		1,116		20,787
Other receivable (Note 16)		28,805		29,782
Other		6,519		9,651
Total other current assets	$	58,274	$	102,092

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

	December 31,
	2021		2020
Deferred recertification and dry dock costs, net (Note 2)	$	16,291	$	21,464
Deferred costs (Note 12)		381		861
Charter deposit (1)		12,544		12,544
Intangible assets with finite lives, net		3,472		3,809
Other		1,967		1,335
Total other assets, net	$	34,655	$	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):

	December 31,
	2021		2020
Accrued payroll and related benefits	$	28,657	$	24,768
Accrued interest		6,746		7,098
Investee losses in excess of investment (Note 5)		797		1,499
Deferred revenue (Note 12)		8,272		8,140
Asset retirement obligations (Note 16)		29,658		30,913
Other		17,582		14,617
Total accrued liabilities	$	91,712	$	87,035

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

	December 31,
	2021		2020
Deferred revenue (Note 12)	$	476	$	1,869
Other		499		2,009
Total other non-current liabilities	$	975	$	3,878