Details Of Certain Accounts (Tables)

6 Months Ended

Jun. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of other current assets

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

Schedule of other assets, net

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.

Schedule of accrued liabilities

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

Schedule of other non-current liabilities

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