A summary of other current assets at March 31, 2019 and December 31, 2018 is as follows:

A summary of properties and equipment at March 31, 2019 and December 31, 2018 is as follows:

	March 31,		December 31,
(In thousands)	2019		2018
Properties and equipment:
Vessels and related equipment	$	1,137,591		1,144,028
Other properties and equipment		7,898		7,455
		1,145,489		1,151,483
Less accumulated depreciation and amortization		80,192		61,626
Properties and equipment, net	$	1,065,297		1,089,857

A summary of other assets at March 31, 2019 and December 31, 2018 is as follows:

	March 31,		December 31,
(In thousands)	2019		2018
Recoverable insurance losses	$	4,673		4,056
Investments held for supplemental savings plan accounts		5,149		4,807
Long-term deposits		17,666		16,848
Deferred tax asset		395		395
Right of use asset (A)		4,638		—
Other		5,986		5,220
	$	38,507		31,326

(A)

Refer to Note (4).

A summary of accrued cost and expenses at March 31, 2019 and December 31, 2018 is as follows:

	March 31,		December 31,
(In thousands)	2019		2018
Payroll and related payables	$	17,126		17,447
Commissions payable (B)		2,320		1,990
Accrued vessel expenses		28,223		29,534
Accrued interest expense		5,915		5,985
Other accrued expenses		2,441		6,828
	$	56,025		61,784

(B)

Excludes $29.4 million and $28.0 million of commissions due to Sonatide at March 31, 2019 and December 31, 2018,

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

A summary of other current liabilities at March 31, 2019 and December 31, 2018 is as follows:

	March 31,		December 31,
(In thousands)	2019		2018
Taxes payable	$	13,947		13,167
Lease liability - operating (C)		658		—
Accrued property and liability losses		818		2,726
Other		4,692		5,199
	$	20,115		21,092

(C)

Refer to Note (4).

A summary of other liabilities at March 31, 2019 and December 31, 2018 is as follows:

	March 31,		December 31,
(In thousands)	2019		2018
Pension liabilities	$	33,020		33,124
Liability for uncertain tax positions		44,341		43,790
Deferred tax liability		2,082		1,913
Lease liability - operating (D)		4,419		—
Accrued property and liability losses		4,008		4,123
Other		10,226		11,075
	$	98,096		94,025

(D)

Refer to Note (4).