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Supplemental Financial Information (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2016

Dec. 31, 2015

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following:


	Successor		Predecessor
	June 30, 2016		December 31, 2015
(in thousands)
Prepaid insurance	$	300	$	1,394
Sales tax receivable		8,832		8,203
Income tax receivable		2,508		5,398
Other receivables		164		734
Other		5,323		6,377

	$	17,127	$	22,106

Property and Equipment, Net

Property and equipment, net, consisted of the following:


	Successor			Predecessor
	June 30, 2016			December 31, 2015
(in thousands)
Drilling equipment	$	862,924		$	3,425,738
Assets under construction		17,160			23,421
Office and technology equipment		17,288			29,405
Leasehold improvements		944			2,442

		898,316			3,481,006
Accumulated depreciation		(30,278	)		(532,619	)

Property and equipment, net	$	868,038		$	2,948,387

Other Assets

Other assets consisted of the following:


	Successor		Predecessor
	June 30, 2016		December 31, 2015
(in thousands)
Performance bond collateral	$	3,197	$	3,197
Deferred certification costs		5,304		10,050
Deferred mobilization costs		—		8,454
Deferred income taxes		1,336		152
Deposits		978		1,197

	$	10,815	$	23,050

Accrued Liabilities

Accrued liabilities consisted of the following:


	Successor		Predecessor
	June 30, 2016		December 31, 2015
(in thousands)
Interest	$	51	$	1,125
Compensation		11,801		8,360
Income taxes payable		1,852		8,901
Other		1,915		3,316

	$	15,619	$	21,702

Other Long-term Liabilities

Other long-term liabilities consisted of the following:


	Successor		Predecessor
	June 30, 2016		December 31, 2015
(in thousands)
Deferred revenue	$	—	$	20,247
Deferred income taxes		2,080		2,635
Other non-current liabilities		9,189		10,215

	$	11,269	$	33,097

Consolidated Statement of Operations Included with Vantage Drilling Company

The Company’s Consolidated Statement of Operations included the following transactions with VDC for the periods indicated:


	Successor				Predecessor
	Three Months Ended June 30, 2016		Period from February 10, 2016 to June 30, 2016		Period from January 1, 2016 to February 10, 2016			Three Months Ended June 30, 2015
(in thousands)
Reimbursable revenues	$	—	$	—	$	—		$	2,122
Interest income		7		11		3			7
Interest expense		—		—		(662	)		—

	$	7	$	11	$	(659	)	$	2,129

Summarizes of Payable to Vantage Drilling Company Included Consolidated Balance Sheet

The following table summarizes the balances payable to VDC included in the Company’s Consolidated Balance Sheet as of the periods indicated:


	Successor		Predecessor
	June 30, 2016		December 31, 2015
(in thousands)
Accounts payable to related parties, net	$	17,264	$	17,340
VDC Note		—		61,477
Accrued liabilities		—		489

	$	17,264	$	79,306

Predecessor