Selected Components of Working Capital

9 Months Ended

Sep. 30, 2025

Selected Components Of Working Capital [Abstract]

Selected Components of Working Capital

8. SELECTED COMPONENTS OF WORKING CAPITAL

A summary of accounts receivable, net is as follows:

	The Partnership				WES Operating
thousands	September 30, 2025		December 31, 2024		September 30, 2025		December 31, 2024
Trade receivables, net	$	682,342	$	701,225	$	702,930	$	701,225
Other receivables, net	331		613		307		589
Total accounts receivable, net	$	682,673	$	701,838	$	703,237	$	701,814

A summary of other current assets is as follows:

	The Partnership				WES Operating
thousands	September 30, 2025		December 31, 2024		September 30, 2025		December 31, 2024
NGLs inventory	$	2,341	$	2,514	$	2,341	$	2,514
Materials and supplies	10,575		613		10,575		613
Imbalance receivables	6,318		7,253		6,318		7,253
Prepaid insurance	2,628		15,418		1,627		14,712
Contract assets	17,511		12,358		17,511		12,358
Other	17,717		16,732		16,969		16,325
Total other current assets	$	57,090	$	54,888	$	55,341	$	53,775

A summary of accrued liabilities is as follows:

	The Partnership				WES Operating
thousands	September 30, 2025		December 31, 2024		September 30, 2025		December 31, 2024
Accrued interest expense	$	93,823	$	133,365	$	93,823	$	133,365
Short-term asset retirement obligations	10,805		12,830		10,805		12,830
Short-term remediation and reclamation obligations	721		2,585		721		2,585
Income taxes payable	7,811		4,585		7,811		4,585
Contract liabilities	10,929		11,055		10,929		11,055
Accrued payroll and benefits	56,288		66,563		—		—
Short-term lease liabilities	62,627		58,897		62,627		58,897
Other	36,342		39,518		33,980		25,272
Total accrued liabilities	$	279,346	$	329,398	$	220,696	$	248,589