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Details Of Certain Accounts | 9 Months Ended
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Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Details Of Certain Accounts | Details of Certain Accounts Other current assets consist of the following (in thousands):
| September 30, 2017 |  | December 31, 2016
Note receivable (1) | $ | — |  |  | $ | 10,000 |
Prepaid insurance | 2,432 |  |  | 4,426 |
Other prepaids | 10,021 |  |  | 9,547 |
Deferred costs (2) | 20,704 |  |  | 7,971 |
Spare parts inventory | 1,598 |  |  | 2,548 |
Income tax receivable | — |  |  | 880 |
Value added tax receivable | 2,169 |  |  | 1,345 |
Other | 1,248 |  |  | 671 |
Total other current assets | $ | 38,172 |  |  | $ | 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 was payable quarterly at a rate of 6% per annum. In June 2017, we collected the remaining $10 million principal balance of this note receivable as well as accrued interest.
(2) | Primarily reflects deferred mobilization costs associated with certain long-term contracts, which are to be amortized within 12 months from the balance sheet date.
Other assets, net consist of the following (in thousands):
| September 30, 2017 |  | December 31, 2016
Note receivable, net (1) | $ | 3,129 |  |  | $ | 2,827 |
Prepaids | 8,112 |  |  | 6,418 |
Deferred dry dock costs, net | 14,260 |  |  | 14,766 |
Deferred costs (2) | 57,934 |  |  | 30,738 |
Deferred financing costs, net (3) | 2,814 |  |  | 3,745 |
Charter fee deposit (4) | 12,544 |  |  | 12,544 |
Other | 2,181 |  |  | 1,511 |
Total other assets, net | $ | 100,974 |  |  | $ | 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 in exchange for 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. We received the redeemable convertible bonds in September 2017 when all aspects of the agreement were finalized. The amount at September 30, 2017 reflected the fair value of the notes as of that date. The amount at December 31, 2016 was net of allowance of $4.2 million.
(2) | Primarily reflects 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) | This amount deposited with the vessel owner is to be used to reduce our final charter payments for the Siem Helix 2.
Accrued liabilities consist of the following (in thousands):
| September 30, 2017 |  | December 31, 2016
Accrued payroll and related benefits | $ | 29,682 |  |  | $ | 20,705 |
Deferred revenue | 8,664 |  |  | 8,911 |
Accrued interest | 2,997 |  |  | 3,758 |
Derivative liability (Note 14) | 9,927 |  |  | 18,730 |
Taxes payable excluding income tax payable | 1,209 |  |  | 1,214 |
Other | 8,282 |  |  | 5,296 |
Total accrued liabilities | $ | 60,761 |  |  | $ | 58,614 |
Other non-current liabilities consist of the following (in thousands):
| September 30, 2017 |  | December 31, 2016
Investee losses in excess of investment (Note 5) | $ | 8,845 |  |  | $ | 10,238 |
Deferred gain on sale of property (1) | 5,910 |  |  | 5,761 |
Deferred revenue | 8,827 |  |  | 8,598 |
Derivative liability (Note 14) | 9,663 |  |  | 20,191 |
Other | 9,491 |  |  | 8,197 |
Total other non-current liabilities | $ | 42,736 |  |  | $ | 52,985 |
(1) | Relates to the sale and lease-back in January 2016 of our office and warehouse property located in Aberdeen, Scotland. The deferred gain is amortized over a 15-year minimum lease term.

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -URI http://asc.fasb.org/topic&trid=2122208 + Details
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