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OTHER INFORMATION (Tables)
3 Months Ended
Mar. 31, 2020
OTHER INFORMATION  
Schedule of other current assets, net Other current assets, net as of March 31, 2020 and December 31, 2019 consisted of the following:
 
March 31,
 
December 31,
 
2020
 
2019
 
(in millions)
Net amounts due from joint interest partners(a)
$
51

 
$
70

Derivative assets(b)
15

 
39

Prepaid expenses
18

 
19

Other

 
2

Other current assets, net
$
84

 
$
130


(a)
Both March 31, 2020 and December 31, 2019 balances include $19 million in an allowance for credit losses against the receivables from our joint interest partners.
(b)
Derivative assets at March 31, 2020 include only commodity contracts held by the Benefit Street Partners joint venture (BSP JV). Derivative assets at December 31, 2019 included commodity contracts for our hedge positions and those held by the BSP JV.

Schedule of accrued liabilities Accrued liabilities as of March 31, 2020 and December 31, 2019 consisted of the following:
 
March 31,
 
December 31,
 
2020
 
2019
 
(in millions)
Accrued employee-related costs
$
63

 
$
116

Accrued taxes other than on income
64

 
57

Accrued interest
65

 
13

Lease liability
19

 
28

Asset retirement obligation
28

 
28

Other
21

 
71

 Accrued liabilities
$
260

 
$
313