v3.20.4

Other Current Liabilities | 12 Months Ended
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Dec. 31, 2020
Payables and Accruals [Abstract] |
Other Current Liabilities | (4) Other Current Liabilities Other current liabilities were as follows:
| December 31,
(in thousands) | 2020 |  | 2019
Personnel accruals | $ | 7,475 |  |  | $ | 8,187 |
Operating lease liabilities | 3,309 |  |  | 3,523 |
Accrued interest | 2,506 |  |  | 2,518 |
Sales incentives | 2,215 |  |  | 1,614 |
Share-based compensation | 442 |  |  | 5,011 |
Prepaid revenue contracts | 197 |  |  | 277 |
Other accrued expenses and liabilities | 2,565 |  |  | 2,913 |
Total other current liabilities | $ | 18,709 |  |  | $ | 24,043 |
Other current liabilities include amounts accrued by the Partnership and owed to CVR Energy and its affiliates of $5.4 million at December 31, 2019. The Partnership had no separate affiliate liabilities owed to CVR Energy and its affiliates at December 31, 2020, as allocation of affiliate accruals is part of the amount charged to the Partnership under the new Corporate Master Service Agreement, which became effective January 1, 2020 (the “Corporate MSA”). Refer to Note 9 (“Related Party Transactions”) for additional discussion.

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