Details Of Certain Accounts (Tables)

3 Months Ended

Mar. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of other current assets

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

	March 31,		December 31,
	2022		2021
Contract assets (Note 7)	$	166	$	639
Prepaids		16,806		18,228
Deferred costs (Note 7)		5,993		2,967
Income tax receivable		68		1,116
Other receivable (Note 11)		29,522		28,805
Other		6,719		6,519
Total other current assets	$	59,274	$	58,274

Schedule of other assets, net

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

	March 31,		December 31,
	2022		2021
Deferred recertification and dry dock costs, net	$	24,163	$	16,291
Deferred costs (Note 7)		222		381
Prepaid charter (1)		12,544		12,544
Intangible assets with finite lives, net		3,339		3,472
Other		2,426		1,967
Total other assets, net	$	42,694	$	34,655

(1) Represents prepayments to the owner of the Siem Helix 1 and the Siem Helix 2 to offset certain payment obligations associated with the vessels at the end of their respective charter term.

Schedule of accrued liabilities

Accrued liabilities consist of the following (in thousands):

	March 31,		December 31,
	2022		2021
Accrued payroll and related benefits	$	19,661	$	28,657
Accrued interest		2,761		6,746
Deferred revenue (Note 7)		5,559		8,272
Asset retirement obligations (Note 11)		30,399		29,658
Other		16,493		18,379
Total accrued liabilities	$	74,873	$	91,712

Schedule of other non-current liabilities

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

	March 31,		December 31,
	2022		2021
Deferred revenue (Note 7)	$	191	$	476
Other		201		499
Total other non-current liabilities	$	392	$	975