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Additional Balance Sheet Information | 12 Months Ended
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Dec. 31, 2013
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Additional Balance Sheet Information | 3. Additional Balance Sheet Information Accounts receivable at December 31, 2013 and 2012 consisted of the following:
|  | December 31, |
(Thousands of dollars) |  | 2013 |  |  | 2012 |
Joint interest billings |  | $ | 6,287 |  |  | $ | 2,189 |
Trade receivables |  |  | 2,014 |  |  |  | 1,580 |
Oil and gas sales |  |  | 9,604 |  |  |  | 9,362 |
Other |  |  | 122 |  |  |  | 436 |
|  |  | 18,027 |  |  |  | 13,567 |
Less: Allowance for doubtful accounts |  |  | (334 | ) |  |  | (355 | )
Total |  | $ | 17,693 |  |  | $ | 13,212 |
Accounts payable at December 31, 2013 and 2012 consisted of the following:
|  | December 31, |
(Thousands of dollars) |  | 2013 |  |  | 2012 |
Trade |  | $ | 1,596 |  |  | $ | 3,968 |
Royalty and other owners |  |  | 7,391 |  |  |  | 9,652 |
Partner advances |  |  | 3,378 |  |  |  | 3,589 |
Prepaid drilling deposits |  |  | 978 |  |  |  | 306 |
Other |  |  | 2,906 |  |  |  | 2,053 |
Total |  | $ | 16,249 |  |  | $ | 19,568 |
Accrued liabilities at December 31, 2013 and 2012 consisted of the following:
|  | December 31, |
(Thousands of dollars) |  | 2013 |  |  | 2012 |
Compensation and related expenses |  | $ | 3,062 |  |  | $ | 2,517 |
Property costs |  |  | 3,119 |  |  |  | 4,549 |
Income tax |  |  | 268 |  |  |  | — |
Other |  |  | 383 |  |  |  | 552 |
Total |  | $ | 6,832 |  |  | $ | 7,618 |

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