Details Of Certain Accounts

9 Months Ended

Sep. 30, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Details Of Certain Accounts

Note 4 — Details of Certain Accounts

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

	September 30,		December 31,
	2022		2021
Contract assets (Note 8)	$	746	$	639
Prepaids		30,371		18,228
Deferred costs (Note 8)		13,634		2,967
Income tax receivable		—		1,116
Other receivable (Note 12)		30,052		28,805
Other		8,498		6,519
Total other current assets	$	83,301	$	58,274

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

	September 30,		December 31,
	2022		2021
Deferred recertification and dry dock costs, net	$	37,732	$	16,291
Deferred costs (Note 8)		4,873		381
Prepaid charter (1)		12,544		12,544
Intangible assets with finite lives, net		4,335		3,472
Other		2,704		1,967
Total other assets, net	$	62,188	$	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):

	September 30,		December 31,
	2022		2021
Accrued payroll and related benefits	$	39,548	$	28,657
Accrued interest		2,116		6,746
Income tax payable		1,614		—
Deferred revenue (Note 8)		20,840		8,272
Asset retirement obligations (Note 12)		30,961		29,658
Other		17,242		18,379
Total accrued liabilities	$	112,321	$	91,712

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

	September 30,		December 31,
	2022		2021
Deferred revenue (Note 8)	$	—	$	476
Asset retirement obligations (Note 12)		23,763		—
Contingent consideration (Note 16)		29,364		—
Other		325		499
Total other non-current liabilities	$	53,452	$	975