Details Of Certain Accounts

6 Months Ended

Jun. 30, 2023

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):

	June 30,		December 31,
	2023		2022
Prepaids	$	21,027	$	26,609
Income tax receivable		2,182		—
Contract assets (Note 9)		7,059		6,295
Deferred costs (Note 9)		35,570		13,969
Other		10,374		11,826
Total other current assets	$	76,212	$	58,699

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

	June 30,		December 31,
	2023		2022
Prepaid charter (1)	$	12,544	$	12,544
Deferred costs (Note 9)		2,604		6,432
Other receivable (2)		26,030		24,827
Intangible assets with finite lives, net		4,300		4,465
Other		2,184		2,239
Total other assets, net	$	47,662	$	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):

	June 30,		December 31,
	2023		2022
Accrued payroll and related benefits	$	38,560	$	41,339
Accrued interest		6,219		6,306
Income tax payable		—		479
Deferred revenue (Note 9)		23,617		9,961
Contingent consideration (Note 17)		57,574		—
Other		16,639		15,489
Total accrued liabilities	$	142,609	$	73,574

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

	June 30,		December 31,
	2023		2022
Asset retirement obligations (Note 13)	$	54,320	$	51,956
Contingent consideration (Note 17)		—		42,754
Other		1,377		520
Total other non-current liabilities	$	55,697	$	95,230