(1)

Represents agreed-upon amounts that we are entitled to receive from Marathon Oil Corporation (“Marathon Oil”) for remaining P&A work to be performed by us on Droshky oil and gas properties we acquired from Marathon Oil in 2019; classified as current as the P&A work was expected to be performed within 12 months from December 31, 2021.

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


	December 31,
	2022		2021
Prepaid charter ⁽¹⁾	$	12,544	$	12,544
Deferred costs (Note 11)		6,432		381
Other receivable ⁽²⁾		24,827		—
Intangible assets with finite lives, net		4,465		3,472
Other		2,239		1,967
Total other assets, net	$	50,507	$	18,364

(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.

(2)	Represents agreed-upon amounts that we are entitled to receive from Marathon Oil; reclassified to non-current as we expect the remaining P&A work to be performed beyond 12 months from December 31, 2022.

Accrued liabilities consist of the following (in thousands):


	December 31,
	2022		2021
Accrued payroll and related benefits	$	41,339	$	28,657
Accrued interest		6,306		6,746
Income tax payable		479		—
Deferred revenue (Note 11)		9,961		8,272
Asset retirement obligations (Note 15)		—		29,658
Other		15,489		18,379
Total accrued liabilities	$	73,574	$	91,712

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


	December 31,
	2022		2021
Deferred revenue (Note 11)	$	—	$	476
Asset retirement obligations (Note 15)		51,956		—
Contingent consideration (Note 19)		42,754		—
Other		520		499
Total other non-current liabilities	$	95,230	$	975