Components of Working Capital

3 Months Ended

Mar. 31, 2015

Components Of Working Capital [Abstract]

Components of Working Capital

8.  COMPONENTS OF WORKING CAPITAL (RESTATED)

A summary of other current assets is as follows:

thousands	March 31, 2015		December 31, 2014
Natural gas liquids inventory	$	6,087	$	5,316
Natural gas imbalance receivables	1,682		415
Prepaid insurance	1,978		3,217
Other	1,295		1,893
Total other current assets	$	11,042	$	10,841

A summary of accrued liabilities is as follows:

thousands	March 31, 2015 (Restated)			December 31, 2014
Accrued capital expenditures	$	94,176		$	128,856
Accrued plant purchases	37,826			14,023
Accrued interest expense	27,995			24,741
Short-term asset retirement obligations	5,739			1,224
Short-term remediation and reclamation obligations	475			475
Income taxes (receivable) payable	(270		)	207
Other (1)	5,276			1,338
Total accrued liabilities	$	171,217		$	170,864

⁽¹⁾  Includes $3.5 million of post-closing purchase price adjustments at March 31, 2015, related to WES’s acquisition of DBM.