Components of Working Capital

9 Months Ended

Sep. 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	September 30,   2019		December 31,   2018		September 30,   2019		December 31,   2018
Trade receivables, net	$	232,759	$	221,119	$	235,558	$	221,328
Other receivables, net	59		45		59		45
Total accounts receivable, net	$	232,818	$	221,164	$	235,617	$	221,373

A summary of other current assets is as follows:

	The Partnership				WES Operating
thousands	September 30,   2019		December 31,   2018		September 30,   2019		December 31,   2018
NGLs inventory	$	504	$	1,203	$	504	$	1,203
Materials and supplies inventory	25,151		9,665		25,151		9,665
Imbalance receivables	4,118		9,035		4,118		9,035
Prepaid insurance	8,087		1,972		5,237		1,972
Contract assets	5,130		5,399		5,130		5,399
Other	—		4,184		—		3,309
Total other current assets	$	42,990	$	31,458	$	40,140	$	30,583

9. COMPONENTS OF WORKING CAPITAL (CONTINUED)

A summary of accrued liabilities is as follows:

	The Partnership				WES Operating
thousands	September 30,   2019		December 31,   2018		September 30,   2019		December 31,   2018
Accrued interest expense	$	56,240	$	70,968	$	56,240	$	70,959
Short-term asset retirement obligations	26,996		25,938		26,996		25,938
Short-term remediation and reclamation obligations	863		863		863		863
Income taxes payable	913		384		913		384
Contract liabilities	6,631		16,235		6,631		16,235
Other (1)	177,751		14,760		177,590		13,495
Total accrued liabilities	$	269,394	$	129,148	$	269,233	$	127,874

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Includes amounts related to WES Operating’s interest-rate swaps as of September 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 September 30, 2019 (see Note 1).