Details Of Certain Accounts

6 Months Ended

Jun. 30, 2020

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Note 3 — Details of Certain Accounts

Other current assets consist of the following (in thousands):


	June 30, 2020		December 31, 2019

Contract assets (Note 10)	$	443	$	740
Prepaids	11,001		12,635
Deferred costs (Note 10)	25,774		28,340
Income tax receivable	18,927		1,261
Other receivable ⁽¹⁾	28,541		—
Other	7,132		7,474
Total other current assets	$	91,818	$	50,450

(1)Agreed-upon amounts to be paid by Marathon Oil Corporation (“Marathon Oil”) as the required plug and abandonment (“P&A”) work is completed (Note 14).

Other assets, net consist of the following (in thousands):


	June 30, 2020		December 31, 2019

Prepaids	$	611	$	777
Deferred recertification and dry dock costs, net	27,020		16,065
Deferred costs (Note 10)	6,289		14,531
Charter deposit ⁽¹⁾	12,544		12,544
Other receivable ⁽²⁾	—		27,264
Goodwill (Note 6)	—		7,157
Intangible assets with finite lives, net	3,645		3,847
Other	2,087		2,323
Total other assets, net	$	52,196	$	84,508

(1)This amount is deposited with the owner of the Siem Helix 2 to offset certain payment obligations associated with the vessel at the end of the charter term.

(2)Agreed-upon amounts to be paid by Marathon Oil as the required P&A work is completed (Note 14).

Accrued liabilities consist of the following (in thousands):


	June 30, 2020		December 31, 2019

Accrued payroll and related benefits	$	21,800	$	31,417
Investee losses in excess of investment (Note 4)	2,248		4,069
Deferred revenue (Note 10)	10,530		11,568
Asset retirement obligations (Note 14)	29,562		—
Derivative liability (Note 19)	—		1,002
Other	16,128		14,333
Total accrued liabilities	$	80,268	$	62,389

Other non-current liabilities consist of the following (in thousands):


	June 30, 2020		December 31, 2019



Deferred revenue (Note 10)	$	4,262	$	8,286
Asset retirement obligations (Note 14)	—		28,258

Other	2,024		2,100
Total other non-current liabilities	$	6,286	$	38,644