Selected Components of Working Capital

3 Months Ended

Mar. 31, 2024

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	March 31, 2024		December 31, 2023		March 31, 2024		December 31, 2023
Trade receivables, net	$	720,169	$	665,892	$	738,328	$	665,892
Other receivables, net	182		745		159		723
Total accounts receivable, net	$	720,351	$	666,637	$	738,487	$	666,615

A summary of other current assets is as follows:

	The Partnership				WES Operating
thousands	March 31, 2024		December 31, 2023		March 31, 2024		December 31, 2023
NGLs inventory	$	2,650	$	2,557	$	2,650	$	2,557
Imbalance receivables	8,125		5,056		8,125		5,056
Prepaid insurance	15,707		21,065		13,904		18,571
Contract assets	8,708		9,595		8,708		9,595
Other	15,560		14,713		15,501		14,689
Total other current assets	$	50,750	$	52,986	$	48,888	$	50,468

A summary of accrued liabilities is as follows:

	The Partnership				WES Operating
thousands	March 31, 2024		December 31, 2023		March 31, 2024		December 31, 2023
Accrued interest expense	$	86,369	$	124,937	$	86,369	$	124,937
Short-term asset retirement obligations	3,790		7,606		3,790		7,606
Short-term remediation and reclamation obligations	1,790		5,490		1,790		5,490
Income taxes payable	4,201		2,908		4,201		2,908
Contract liabilities	11,875		16,866		11,875		16,866
Accrued payroll and benefits	30,598		55,237		—		2,243
Other	35,098		49,528		35,001		43,411
Total accrued liabilities	$	173,721	$	262,572	$	143,026	$	203,461