Components of Working Capital

6 Months Ended

Jun. 30, 2019

Components Of Working Capital [Abstract]

Components of Working Capital

9. COMPONENTS OF WORKING CAPITAL

A summary of accounts receivable, net is as follows:

	The Partnership				WES Operating
thousands	June 30,   2019		December 31,   2018		June 30,   2019		December 31,   2018
Trade receivables, net	$	219,924	$	221,119	$	220,352	$	221,328
Other receivables, net	—		45		—		45
Total accounts receivable, net	$	219,924	$	221,164	$	220,352	$	221,373

A summary of other current assets is as follows:

	The Partnership				WES Operating
thousands	June 30,   2019		December 31,   2018		June 30,   2019		December 31,   2018
NGLs inventory	$	3,589	$	6,466	$	3,589	$	6,466
Imbalance receivables	3,117		9,035		3,117		9,035
Prepaid insurance	1,259		1,972		587		1,972
Contract assets	12,501		5,399		12,501		5,399
Other	—		4,184		—		3,309
Total other current assets	$	20,466	$	27,056	$	19,794	$	26,181

A summary of accrued liabilities is as follows:

	The Partnership				WES Operating
thousands	June 30,   2019		December 31,   2018		June 30,   2019		December 31,   2018
Accrued interest expense	$	72,309	$	70,968	$	72,309	$	70,959
Short-term asset retirement obligations	24,564		25,938		24,564		25,938
Short-term remediation and reclamation obligations	863		863		863		863
Income taxes payable	1,319		384		1,319		384
Contract liabilities	6,620		16,235		6,620		16,235
Other (1)	114,051		14,760		113,518		13,495
Total accrued liabilities	$	219,726	$	129,148	$	219,193	$	127,874

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Includes amounts related to WES Operating’s interest-rate swaps as of June 30, 2019 and December 31, 2018 (see Note 10). Includes lease liabilities related to the implementation of ASU 2016-02, Leases (Topic 842) as of June 30, 2019 (see Note 1).