Other Current Liabilities

12 Months Ended

Dec. 31, 2019

Payables and Accruals [Abstract]

Other Current Liabilities

(4) Other Current Liabilities

Other current liabilities were as follows:

	December 31,
(in thousands)	2019		2018
Personnel accruals	$	8,187	$	7,993
Share-based compensation	5,011		2,667
Operating lease liabilities (1)	3,523		—
Accrued interest	2,518		2,516
Sales incentives	1,614		1,727
Prepaid revenue contracts	277		5,863
Other accrued expenses and liabilities	2,913		3,300
Total other current liabilities	$	24,043	$	24,066

(1)The lease standard was adopted on January 1, 2019 on a prospective basis. Therefore, only 2019 disclosures are applicable to be included within the table above.

Other current liabilities include amounts accrued by the Partnership and owed to CVR Energy and its affiliates under the shared services agreement of $5.4 million and $3.5 million at December 31, 2019 and 2018, respectively. Refer to Note 9 (“Related Party Transactions”) for additional discussion.