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Details Of Certain Accounts (Tables) | 3 Months Ended
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Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of other current assets | Other current assets consist of the following (in thousands):
| March 31, 2017 |  | December 31, 2016
Note receivable (1) | $ | 10,000 |  |  | $ | 10,000 |
Prepaid insurance | 4,492 |  |  | 4,426 |
Other prepaids | 8,829 |  |  | 9,547 |
Deferred costs (2) | 13,466 |  |  | 7,971 |
Spare parts inventory | 2,482 |  |  | 2,548 |
Income tax receivable | 2,005 |  |  | 880 |
Value added tax receivable | 957 |  |  | 1,345 |
Other | 1,208 |  |  | 671 |
Total other current assets | $ | 43,439 |  |  | $ | 37,388 |
(1) | Relates to the balance of the promissory note we received in connection with the sale of our former Ingleside spoolbase in January 2014. Interest on the note is payable quarterly at a rate of 6% per annum. The remaining $10 million principal balance, which was due on December 31, 2016, was not paid when due. We expect to collect the full balance of this note receivable.
(2) | Primarily reflects the associated deferred mobilization costs to be amortized within 12 months from the balance sheet date with respect to certain long-term contracts.
Schedule of other assets, net | Other assets, net consist of the following (in thousands):
| March 31, 2017 |  | December 31, 2016
Note receivable, net (1) | $ | 3,129 |  |  | $ | 2,827 |
Prepaids | 8,262 |  |  | 6,418 |
Deferred dry dock costs, net | 13,413 |  |  | 14,766 |
Deferred costs (2) | 44,182 |  |  | 30,738 |
Deferred financing costs, net (3) | 3,121 |  |  | 3,745 |
Charter fee deposit (4) | 12,544 |  |  | 12,544 |
Other | 1,914 |  |  | 1,511 |
Total other assets, net | $ | 86,565 |  |  | $ | 72,549 |
(1) | In 2016, we entered into an agreement with one of our customers to defer their payment obligations until June 30, 2018. On March 30, 2017, we entered into a new agreement with this customer, in which we agreed to forgive all but $4.3 million of our outstanding receivables due from the customer, and in exchange we received redeemable convertible bonds that approximated that amount. The bonds are redeemable by the customer at any time and the maturity date of the bonds is December 14, 2019. Interest at a rate of 5% per annum is payable on the bonds annually. Amounts presented, net of allowance of $1.2 million at March 31, 2017 and $4.2 million at December 31, 2016, reflect our estimated fair value of the note receivable.
(2) | Primarily reflects the associated deferred mobilization costs to be amortized after 12 months from the balance sheet date through the end of the applicable term of certain long-term contracts.
(3) | Represents unamortized debt issuance costs related to our Revolving Credit Facility (Note 6).
(4) | Deposit amount will be used to reduce our final charter payments for the Siem Helix 2.
Schedule of accrued liabilities | Accrued liabilities consist of the following (in thousands):
| March 31, 2017 |  | December 31, 2016
Accrued payroll and related benefits | $ | 21,429 |  |  | $ | 20,705 |
Deferred revenue | 10,114 |  |  | 8,911 |
Accrued interest | 2,998 |  |  | 3,758 |
Derivative liability (Note 14) | 16,216 |  |  | 18,730 |
Taxes payable excluding income tax payable | 1,941 |  |  | 1,214 |
Other | 5,322 |  |  | 5,296 |
Total accrued liabilities | $ | 58,020 |  |  | $ | 58,614 |
Schedule of other non-current liabilities | Other non-current liabilities consist of the following (in thousands):
| March 31, 2017 |  | December 31, 2016
Investee losses in excess of investment (Note 5) | $ | 10,390 |  |  | $ | 10,238 |
Deferred gain on sale of property (1) | 5,751 |  |  | 5,761 |
Deferred revenue | 8,802 |  |  | 8,598 |
Derivative liability (Note 14) | 17,352 |  |  | 20,191 |
Other | 7,647 |  |  | 8,197 |
Total other non-current liabilities | $ | 49,942 |  |  | $ | 52,985 |
(1) | Relates to the sale and lease-back of our office and warehouse property located in Aberdeen, Scotland in January 2016. The deferred gain is amortized over a 15-year minimum lease term.

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