3. Additional Balance Sheet Information

Certain balance sheet amounts are comprised of the following:

	December 31,

(In thousands)	2012			2011
ACCOUNTS RECEIVABLE, NET
Trade accounts	$	165,070		$	111,306
Joint interest accounts		5,659			5,417
Other accounts		2,817			1,003

		173,546			117,726
Allowance for doubtful accounts		(1,127	)		(3,345	)

	$	172,419		$	114,381

INVENTORIES
Natural gas in storage	$	7,494		$	13,513
Tubular goods and well equipment		6,392			7,146
Other accounts		287			619

	$	14,173		$	21,278

OTHER CURRENT ASSETS
Prepaid balances and other	$	2,158		$	2,345
Restricted cash		—			2,234

	$	2,158		$	4,579

OTHER ASSETS
Deferred compensation plan	$	10,608		$	10,838
Debt issuance cost		17,420			17,680
Equity method investment		6,915			—
Other accounts		83			1,342

	$	35,026		$	29,860

ACCOUNTS PAYABLE
Trade accounts	$	22,977		$	18,253
Natural gas purchases		4,892			3,012
Royalty and other owners		66,321			48,113
Accrued capital costs		164,862			138,122
Taxes other than income		1,284			2,076
Drilling advances		44,203			1,489
Producer gas imbalances		1,602			2,312
Other accounts		6,339			3,917

	$	312,480		$	217,294

ACCRUED LIABILITIES
Employee benefits	$	16,011		$	26,035
Pension and postretirement benefits		1,304			6,331
Taxes other than income		8,735			12,297
Interest payable		22,329			24,701
Derivative contracts		192			385
Other accounts		1,218			1,169

	$	49,789		$	70,918

OTHER LIABILITIES
Deferred compensation plan	$	23,893		$	20,187
Other accounts		16,282			11,752

	$	40,175		$	31,939