Selected Components of Working Capital

9 Months Ended

Sep. 30, 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	September 30, 2024		December 31, 2023		September 30, 2024		December 31, 2023
Trade receivables, net	$	670,613	$	665,892	$	673,816	$	665,892
Other receivables, net	1,022		745		982		723
Total accounts receivable, net	$	671,635	$	666,637	$	674,798	$	666,615

A summary of other current assets is as follows:

	The Partnership				WES Operating
thousands	September 30, 2024		December 31, 2023		September 30, 2024		December 31, 2023
NGLs inventory	$	1,892	$	2,557	$	1,892	$	2,557
Imbalance receivables	5,341		5,056		5,341		5,056
Prepaid insurance	3,477		21,065		3,056		18,571
Contract assets	11,931		9,595		11,931		9,595
Other	13,675		14,713		13,257		14,689
Total other current assets	$	36,316	$	52,986	$	35,477	$	50,468

A summary of accrued liabilities is as follows:

	The Partnership				WES Operating
thousands	September 30, 2024		December 31, 2023		September 30, 2024		December 31, 2023
Accrued interest expense	$	90,181	$	124,937	$	90,181	$	124,937
Short-term asset retirement obligations	9,864		7,606		9,864		7,606
Short-term remediation and reclamation obligations	1,243		5,490		1,243		5,490
Income taxes payable	6,397		2,908		6,397		2,908
Contract liabilities	10,076		16,866		10,076		16,866
Accrued payroll and benefits	50,721		55,237		—		2,243
Other	35,239		49,528		33,989		43,411
Total accrued liabilities	$	203,721	$	262,572	$	151,750	$	203,461