Supplemental Disclosures to the Condensed Consolidated Balance Sheets and Condensed Consolidated Statements of Cash Flows

Other current assets reported on the condensed consolidated balance sheets included the following:



	March 31, 2019		December 31, 2018
	(in thousands)
Prepaid expenses	$	6,010	$	4,656
Oil inventories, materials and supplies	10,386		9,473
Other	238		238
Total	$	16,634	$	14,367

The major classes of inventory were not material and therefore not stated separately. Other non-current assets at March 31, 2019 and December 31, 2018, included approximately $15 million and $16 million of deferred financing costs, net of amortization, respectively.

Accounts payable and accrued expenses on the condensed consolidated balance sheets included the following:



	March 31, 2019		December 31, 2018
	(in thousands)
Accounts payable-trade	$	7,996	$	13,564
Accrued expenses	53,753		66,417
Royalties payable	13,900		26,189
Taxes other than income tax liability	9,867		10,766
Accrued interest	4,050		10,500
Dividends payable	10,251		9,992
Other	8,212		6,689
Total	$	108,028	$	144,118

Other non-current liabilities at March 31, 2019 and December 31, 2018 included approximately $19 million and $15 million of greenhouse gas liability, respectively.

Supplemental Cash Flow Information

Supplemental disclosures to the condensed consolidated statements of cash flows are presented below:



	Three Months Ended March 31,
	2019		2018
	(in thousands)
Supplemental Disclosures of Significant Non-Cash Investing Activities:
(Increase) decrease in accrued liabilities related to purchases of property and equipment	$	2,038	$	(4,144	)
Supplemental Disclosures of Cash Payments (Receipts):
Interest, net of amounts capitalized	$	14,000	$	2,654
Reorganization items, net	$	—	$	468

The following table provides a reconciliation of cash, cash equivalents and restricted cash as reported in the condensed consolidated statements of cash flows to the line items within the condensed consolidated balance sheets:



	Three Months Ended March 31,
	2019		2018
	(in thousands)
Beginning of Period
Cash and cash equivalents	$	68,680	$	33,905
Restricted cash	—		34,833
Cash, cash equivalents and restricted cash	$	68,680	$	68,738

Ending of Period
Cash and cash equivalents	$	1,662	$	67,090
Restricted cash	—		21,549
Cash, cash equivalents and restricted cash	$	1,662	$	88,639

Restricted cash is associated with cash reserved to settle claims with general unsecured creditors resulting from implementation of the Plan. Cash and cash equivalents consists primarily of highly liquid investments with original maturities of three months or less and are stated at cost, which approximates fair value.