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Accrued Liabilities | 12 Months Ended
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Dec. 31, 2013
Payables and Accruals [Abstract] |
Accrued Liabilities | Accrued Liabilities The Company’s accrued liabilities consist of the following:
| December 31,
| 2013 |  | 2012
| (In thousands)
Accrued capital costs | $ | 199,085 |  |  | $ | 167,246 |
Accrued lease operating expenses | 18,660 |  |  | 9,786 |
Accrued general and administrative expenses | 14,203 |  |  | 7,703 |
Other accrued liabilities | 9,882 |  |  | 5,128 |
Total accrued liabilities | $ | 241,830 |  |  | $ | 189,863 |
Accrued liabilities represent the Company’s estimated current payment obligations for materials and services provided by its vendors, for which invoices have not yet been received or fully processed. Invoices that have been fully processed, but not yet paid, are recorded as accounts payable. In addition, the Company had revenue suspense of $79.7 million, production taxes payable of $22.3 million and royalties payable of $44.7 million included in revenues and production taxes payable on the Consolidated Balance Sheet for the year ended December 31, 2013. For the year ended December 31, 2012, the Company had revenue suspense of $30.0 million, production taxes payable of $11.6 million and royalties payable of $27.8 million included in revenues and production taxes payable on the Consolidated Balance Sheet. Revenue suspense represents proceeds from the sale of oil and natural gas production that have been processed by the Company on behalf of third parties, which cannot be disbursed to such third parties until certain issues are resolved, such as title issues or missing contact information.

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 19 -Subparagraph a -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 20, 24 -Article 5 + Details
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