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Details Of Certain Accounts | 9 Months Ended
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Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Details Of Certain Accounts | Note 3 — Details of Certain Accounts Other current assets consist of the following (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, | ​ | December 31,
​ |  | 2024 |  | 2023
Prepaids | ​ | $ | 33,511 |  | $ | 28,352
Contract assets (Note 8) | ​ | ​ | 12,888 | ​ | ​ | 5,824
Deferred costs (Note 8) | ​ |  | 42,048 |  | ​ | 36,041
Other | ​ |  | 10,487 |  | ​ | 15,006
Total other current assets | ​ | $ | 98,934 |  | $ | 85,223
​ Other assets, net consist of the following (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, | ​ | December 31,
​ |  | 2024 |  | 2023
Prepaid charter (1) | ​ | $ | 12,544 |  | $ | 12,544
Deferred costs (Note 8) | ​ | ​ | 709 |  | ​ | 587
Other receivable (2) | ​ |  | 24,247 |  | ​ | 25,623
Intangible assets with finite lives, net | ​ |  | 3,840 |  | ​ | 4,105
Other | ​ |  | 1,978 |  | ​ | 1,964
Total other assets, net | ​ | $ | 43,318 |  | $ | 44,823
(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 the present value of the 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.
​ Accrued liabilities consist of the following (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, | ​ | December 31,
​ |  | 2024 |  | 2023
Accrued payroll and related benefits | ​ | $ | 48,161 |  | $ | 59,010
Accrued interest | ​ | ​ | 2,671 | ​ | ​ | 4,181
Income tax payable | ​ |  | 1,644 |  | ​ | 1,938
Deferred revenue (Note 8) | ​ |  | 25,581 |  | ​ | 32,763
Earn-out consideration (1) | ​ |  | — |  | ​ | 85,000
Other (2) | ​ |  | 13,710 |  | ​ | 20,220
Total accrued liabilities | ​ | $ | 91,767 |  | $ | 203,112
(1) | Represents the final amount of the earn-out consideration associated with the acquisition of the Alliance group of companies (collectively “Alliance”) on July 1, 2022, which was paid to the seller of Alliance in cash on April 3, 2024.
(2) | Amounts as of December 31, 2023 included $9.0 million of credits towards future services that we granted for the purchase of five P&A systems and other assets. These credits were increased by $2.4 million with a charge to “Other expense, net” during the third quarter 2024 and were fully utilized as of September 30, 2024.
​ Other non-current liabilities consist of the following (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, | ​ | December 31,
​ |  | 2024 |  | 2023
Asset retirement obligations (Note 12) | ​ | $ | 61,570 |  | $ | 61,356
Other (1) | ​ |  | 3,188 |  | ​ | 4,892
Total other non-current liabilities | ​ | $ | 64,758 |  | $ | 66,248
(1) | Amount as of December 31, 2023 included $2.6 million of credits offered by us in exchange for the purchase of P&A equipment, which were fully utilized as of September 30, 2024 (see above).

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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/2009/role/commonPracticeRef -Topic 210 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/210/tableOfContent + Details
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