(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 |
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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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