Selected Components of Working Capital

12 Months Ended

Dec. 31, 2022

Selected Components Of Working Capital [Abstract]

Selected Components of Working Capital

11. SELECTED COMPONENTS OF WORKING CAPITAL

A summary of accounts receivable, net is as follows:

	The Partnership				WES Operating
	December 31,				December 31,
thousands	2022		2021		2022		2021
Trade receivables, net	$	548,859	$	431,649	$	548,859	$	431,649
Other receivables, net	5,404		4,864		5,404		4,864
Total accounts receivable, net	$	554,263	$	436,513	$	554,263	$	436,513

A summary of other current assets is as follows:

	The Partnership				WES Operating
	December 31,				December 31,
thousands	2022		2021		2022		2021
NGLs inventory	$	3,797	$	3,370	$	3,797	$	3,370
Imbalance receivables	32,658		25,309		32,658		25,309
Prepaid insurance	13,262		10,369		11,139		8,538
Contract assets	3,381		5,307		3,381		5,307
Other	6,408		1,897		6,316		1,897
Total other current assets	$	59,506	$	46,252	$	57,291	$	44,421

A summary of accrued liabilities is as follows:

	The Partnership				WES Operating
	December 31,				December 31,
thousands	2022		2021		2022		2021
Accrued interest expense	$	110,486	$	131,177	$	110,486	$	131,177
Short-term asset retirement obligations	10,493		9,934		10,493		9,934
Short-term remediation and reclamation obligations	5,383		7,454		5,383		7,454
Income taxes payable	2,428		1,516		2,428		1,516
Contract liabilities	20,903		27,763		20,903		27,763
Accrued payroll and benefits	44,855		41,311		—		20
Other	60,092		44,094		47,596		32,829
Total accrued liabilities	$	254,640	$	263,249	$	197,289	$	210,693