(11)	OTHER CURRENT ASSETS, PROPERTIES AND EQUIPMENT, OTHER ASSETS, ACCRUED EXPENSES, OTHER CURRENT LIABILITIES AND OTHER LIABILITIES

A summary of other current assets at March 31, 2018 and December 31, 2017 is as follows:

	Successor
	March 31,		December 31,
(In thousands)	2018		2017
Deposits	$	1,634		1,780
Investments held in rabbi trust (A)		8,809		8,908
Prepaid expenses		7,738		8,442
	$	18,181		19,130

(A)

The company converted all investments held in the rabbi trust to cash to fund a lump sum benefit to the former CEO in May 2018. Refer to Note (6) for more information regarding this payment.

A summary of net properties and equipment at March 31, 2018 and December 31, 2017 is as follows:

	Successor
	March 31,		December 31,
(In thousands)	2018		2017
Properties and equipment:
Vessels and related equipment	$	836,666		850,268
Other properties and equipment		5,536		5,710
		842,202		855,978
Less accumulated depreciation and amortization		27,939		18,458
Net properties and equipment	$	814,263		837,520

A summary of other assets at March 31, 2018 and December 31, 2017 is as follows:

	Successor
	March 31,		December 31,
(In thousands)	2018		2017
Recoverable insurance losses	$	2,495		2,405
Investments held for supplemental savings plan accounts		6,554		6,583
Long-term deposits		16,035		16,217
Other		5,699		5,847
	$	30,783		31,052

A summary of accrued expenses at March 31, 2018 and December 31, 2017 is as follows:

	Successor
	March 31,		December 31,
(In thousands)	2018		2017
Payroll and related payables (B)	$	17,369		17,344
Commissions payable (C)		2,146		1,898
Accrued vessel expenses		28,876		27,222
Accrued interest expense		5,958		6,036
Other accrued expenses		2,059		2,306
	$	56,408		54,806

(B)

Includes an $8.9 million payable to the former CEO which was paid in May 2018.

(C)

Excludes $37.6 million and $36.4 million of commissions due to Sonatide at March 31, 2018 and December 31, 2017,

respectively. These amounts are included in amounts due to affiliate.

A summary of other current liabilities at March 31, 2018 and December 31, 2017 is as follows:

	Successor
	March 31,		December 31,
(In thousands)	2018		2017
Taxes payable	$	6,341		10,326
Amounts payable to holders of General Unsecured Claims		—		8,474
Other		2,485		893
	$	8,826		19,693

A summary of other liabilities at March 31, 2018 and December 31, 2017 is as follows:

	Successor
	March 31,		December 31,
(In thousands)	2018		2017
Postretirement benefits liability	$	2,524		2,642
Pension liabilities		36,420		36,614
Deferred supplemental savings plan liability		6,557		6,592
Other		12,559		12,728
	$	58,060		58,576