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Selected Components of Working Capital | 6 Months Ended
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Jun. 30, 2026
Selected Components Of Working Capital [Abstract] |
Selected Components of Working Capital | 8. SELECTED COMPONENTS OF WORKING CAPITAL A summary of accounts receivable, net is as follows:
|  | The Partnership |  | WES Operating |
thousands |  | June 30, 2026 |  | December 31, 2025 |  | June 30, 2026 |  | December 31, 2025 |
Trade receivables, net |  | $ | 938,588 |  |  | $ | 759,183 |  |  | $ | 938,588 |  |  | $ | 759,183 |  |
Other receivables, net |  | 16,464 |  |  | 14,014 |  |  | 16,444 |  |  | 13,982 |  |
Total accounts receivable, net |  | $ | 955,052 |  |  | $ | 773,197 |  |  | $ | 955,032 |  |  | $ | 773,165 |  |
A summary of other current assets is as follows:
|  | The Partnership |  | WES Operating |
thousands |  | June 30, 2026 |  | December 31, 2025 |  | June 30, 2026 |  | December 31, 2025 |
Crude and NGLs inventory |  | $ | 1,250 |  |  | $ | 2,733 |  |  | $ | 1,250 |  |  | $ | 2,733 |  |
Materials and supplies |  | 11,169 |  |  | 10,103 |  |  | 11,169 |  |  | 10,103 |  |
Imbalance receivables |  | 19,705 |  |  | 12,220 |  |  | 19,705 |  |  | 12,220 |  |
Prepaid insurance |  | 9,328 |  |  | 16,111 |  |  | 7,884 |  |  | 15,540 |  |
Contract assets |  | 7,208 |  |  | 3,386 |  |  | 7,208 |  |  | 3,386 |  |
Other |  | 30,096 |  |  | 19,700 |  |  | 29,912 |  |  | 19,622 |  |
Total other current assets |  | $ | 78,756 |  |  | $ | 64,253 |  |  | $ | 77,128 |  |  | $ | 63,604 |  |
A summary of accrued liabilities is as follows:
|  | The Partnership |  | WES Operating |
thousands |  | June 30, 2026 |  | December 31, 2025 |  | June 30, 2026 |  | December 31, 2025 |
Accrued interest expense |  | $ | 133,076 |  |  | $ | 136,006 |  |  | $ | 133,076 |  |  | $ | 136,006 |  |
Short-term asset retirement obligations |  | 6,876 |  |  | 9,942 |  |  | 6,876 |  |  | 9,942 |  |
Short-term remediation and reclamation obligations |  | 8,914 |  |  | 8,376 |  |  | 8,914 |  |  | 8,376 |  |
Income taxes payable |  | 4,710 |  |  | 9,430 |  |  | 5,368 |  |  | 9,430 |  |
Contract liabilities (1) |  | 192,031 |  |  | 22,883 |  |  | 192,031 |  |  | 22,883 |  |
Accrued payroll and benefits |  | 57,660 |  |  | 69,623 |  |  | 1,062 |  |  | 4,450 |  |
Short-term lease liabilities |  | 75,930 |  |  | 65,295 |  |  | 75,930 |  |  | 65,295 |  |
Other (2) |  | 49,646 |  |  | 86,820 |  |  | 48,668 |  |  | 70,491 |  |
Total accrued liabilities |  | $ | 528,843 |  |  | $ | 408,375 |  |  | $ | 471,925 |  |  | $ | 326,873 |  |
_________________________________________________________________________________________ (1)See Note 2. (2)Includes aid-in-construction reimbursement prepayments, other employee expenses, and Aris-related accruals as of December 31, 2025.

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