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v3.23.3

Details Of Certain Accounts (Tables) | 9 Months Ended
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Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of other current assets | Other current assets consist of the following (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, | ​ | December 31,
​ |  | 2023 |  | 2022
Prepaids | ​ | $ | 32,897 |  | $ | 26,609
Contract assets (Note 9) | ​ | ​ | 4,901 | ​ | ​ | 6,295
Deferred costs (Note 9) | ​ |  | 29,600 |  | ​ | 13,969
Other | ​ |  | 11,186 |  | ​ | 11,826
Total other current assets | ​ | $ | 78,584 |  | $ | 58,699
Schedule of other assets, net | Other assets, net consist of the following (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, | ​ | December 31,
​ |  | 2023 |  | 2022
Prepaid charter (1) | ​ | $ | 12,544 |  | $ | 12,544
Deferred costs (Note 9) | ​ | ​ | 1,672 |  | ​ | 6,432
Other receivable (2) | ​ |  | 26,653 |  | ​ | 24,827
Intangible assets with finite lives, net | ​ |  | 4,533 |  | ​ | 4,465
Other | ​ |  | 2,075 |  | ​ | 2,239
Total other assets, net | ​ | $ | 47,477 |  | $ | 50,507
(1) | Represents prepayments to the owner of the Siem Helix 1 and the Siem Helix 2 to offset certain payment obligations associated with the vessels at the end of their respective charter term.
(2) | Represents agreed-upon amounts that we are entitled to receive from Marathon Oil Corporation (“Marathon Oil”) for remaining P&A work to be performed by us on Droshky oil and gas properties we acquired from Marathon Oil in 2019.
Schedule of accrued liabilities | Accrued liabilities consist of the following (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, | ​ | December 31,
​ |  | 2023 |  | 2022
Accrued payroll and related benefits | ​ | $ | 59,273 |  | $ | 41,339
Accrued interest | ​ | ​ | 2,001 | ​ | ​ | 6,306
Income tax payable | ​ |  | 386 |  | ​ | 479
Deferred revenue (Note 9) | ​ |  | 18,635 |  | ​ | 9,961
Contingent consideration (Note 17) | ​ |  | 74,073 |  | ​ | —
Other (1) | ​ |  | 23,750 |  | ​ | 15,489
Total accrued liabilities | ​ | $ | 178,118 |  | $ | 73,574
(1) | Amount as of September 30, 2023 includes $9.0 million in credits toward future services offered by us in exchange for the purchase of P&A equipment in the third quarter 2023 (Note 2).
Schedule of other non-current liabilities | Other non-current liabilities consist of the following (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, | ​ | December 31,
​ |  | 2023 |  | 2022
Asset retirement obligations (Note 13) | ​ | $ | 55,542 |  | $ | 51,956
Contingent consideration (Note 17) | ​ | ​ | — | ​ | ​ | 42,754
Other (1) | ​ |  | 4,631 |  | ​ | 520
Total other non-current liabilities | ​ | $ | 60,173 |  | $ | 95,230
(1) | Amount as of September 30, 2023 includes $2.6 million in credits toward future services offered by us in exchange for the purchase of P&A equipment in the third quarter 2023 (Note 2).

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