Details Of Certain Accounts

3 Months Ended

Mar. 31, 2023

Note 4 — Details of Certain Accounts

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

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


	March 31,		December 31,
	2023		2022
Prepaid charter ⁽¹⁾	$	12,544	$	12,544
Deferred costs (Note 9)		4,526		6,432
Other receivable ⁽²⁾		25,422		24,827
Intangible assets with finite lives, net		4,386		4,465
Other		2,201		2,239
Total other assets, net	$	49,079	$	50,507

(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 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.

Accrued liabilities consist of the following (in thousands):


	March 31,		December 31,
	2023		2022
Accrued payroll and related benefits	$	29,877	$	41,339
Accrued interest		2,081		6,306
Income tax payable		—		479
Deferred revenue (Note 9)		11,555		9,961
Other		17,298		15,489
Total accrued liabilities	$	60,811	$	73,574

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


	March 31,		December 31,
	2023		2022
Asset retirement obligations (Note 13)	$	53,124	$	51,956
Contingent consideration (Note 17)		46,746		42,754
Other		940		520
Total other non-current liabilities	$	100,810	$	95,230