v3.19.3

Other Current Liabilities | 9 Months Ended
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Sep. 30, 2019
Payables and Accruals [Abstract] |
Other Current Liabilities | (7) Other Current Liabilities Other current liabilities consisted of the following:
(in thousands) | September 30, 2019 |  | December 31, 2018
Accrued interest | $ | 17,470 |  |  | $ | 2,516 |
Personnel accruals | 7,099 |  |  | 7,993 |
Share-based compensation | 4,959 |  |  | 2,667 |
Operating lease liabilities | 3,220 |  |  | — |
Sales incentives | 613 |  |  | 1,727 |
Prepaid revenue contracts | 459 |  |  | 5,863 |
Other accrued expenses and liabilities | 2,867 |  |  | 3,300 |
Total other current liabilities | $ | 36,687 |  |  | $ | 24,066 |
Other current liabilities include amounts accrued by the Partnership and owed to CVR Energy and its affiliates of $4.7 million and $3.5 million at September 30, 2019 and December 31, 2018, respectively. See Note 13 (“Related Party Transactions”) for additional discussion.

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