Selected Components of Working Capital

9 Months Ended

Sep. 30, 2023

Selected Components Of Working Capital [Abstract]

Selected Components of Working Capital

9. SELECTED COMPONENTS OF WORKING CAPITAL

A summary of accounts receivable, net is as follows:

	The Partnership				WES Operating
thousands	September 30, 2023		December 31, 2022		September 30, 2023		December 31, 2022
Trade receivables, net	$	614,493	$	548,859	$	614,493	$	548,859
Other receivables, net	343		5,404		323		5,404
Total accounts receivable, net	$	614,836	$	554,263	$	614,816	$	554,263

A summary of other current assets is as follows:

	The Partnership				WES Operating
thousands	September 30, 2023		December 31, 2022		September 30, 2023		December 31, 2022
NGLs inventory	$	3,019	$	3,797	$	3,019	$	3,797
Imbalance receivables	3,659		32,658		3,659		32,658
Prepaid insurance	2,453		13,262		1,840		11,139
Contract assets	7,850		3,381		7,850		3,381
Other	14,495		6,408		14,440		6,316
Total other current assets	$	31,476	$	59,506	$	30,808	$	57,291

A summary of accrued liabilities is as follows:

	The Partnership				WES Operating
thousands	September 30, 2023		December 31, 2022		September 30, 2023		December 31, 2022
Accrued interest expense	$	78,154	$	110,486	$	78,154	$	110,486
Short-term asset retirement obligations	3,453		10,493		3,453		10,493
Short-term remediation and reclamation obligations	6,061		5,383		6,061		5,383
Income taxes payable	4,453		2,428		4,453		2,428
Contract liabilities	14,888		20,903		14,888		20,903
Accrued payroll and benefits	42,595		44,855		—		—
Other	40,379		60,092		38,720		47,596
Total accrued liabilities	$	189,983	$	254,640	$	145,729	$	197,289