Details Of Certain Accounts

6 Months Ended

Jun. 30, 2022

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,
	2022		2021
Contract assets (Note 7)	$	9,097	$	639
Prepaids		17,069		18,228
Deferred costs (Note 7)		6,841		2,967
Income tax receivable		—		1,116
Other receivable (Note 11)		30,052		28,805
Other		5,931		6,519
Total other current assets	$	68,990	$	58,274

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

	June 30,		December 31,
	2022		2021
Deferred recertification and dry dock costs, net	$	29,532	$	16,291
Deferred costs (Note 7)		1,857		381
Prepaid charter (1)		12,544		12,544
Intangible assets with finite lives, net		3,119		3,472
Other		2,762		1,967
Total other assets, net	$	49,814	$	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.

Accrued liabilities consist of the following (in thousands):

	June 30,		December 31,
	2022		2021
Accrued payroll and related benefits	$	24,924	$	28,657
Accrued interest		6,379		6,746
Income tax payable		12		—
Deferred revenue (Note 7)		6,386		8,272
Asset retirement obligations (Note 11)		30,961		29,658
Other		16,518		18,379
Total accrued liabilities	$	85,180	$	91,712

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

	June 30,		December 31,
	2022		2021
Deferred revenue (Note 7)	$	—	$	476
Other		196		499
Total other non-current liabilities	$	196	$	975