Variable Interest Entities (Tables)

6 Months Ended

Jun. 30, 2017

Variable Interest Entities [Abstract]

Schedule of Balances of Variable Interest Entities

The following presents the carrying amounts of the consolidated VIEs' assets and liabilities included in the consolidated balance sheets (in thousands). Assets presented below are restricted for settlement of the consolidated VIEs' obligations and all liabilities presented below can only be settled using the VIE resources.



	June 30, 2017		December 31, 2016⁽¹⁾
Assets
Current assets:
Cash and cash equivalents	$	29,062	$	12,745
Restricted cash	4,300		4,291
Trade receivables	7,964		6,290
Prepaid expenses	3,684		4,468
Other current assets	4,044		1,456
Total current assets	49,054		29,250

Restricted cash	6,549		3,203
Property, plant and equipment, net	2,040,151		1,538,793
Finite-lived intangible assets, net	12,519		2,070
Other assets	13,550		13,622
Total assets	$	2,121,823	$	1,586,938

Liabilities
Current liabilities:
Accounts payable and other accrued liabilities	$	15,024	12,635
Accrued construction costs	3,628		709
Accrued interest	272		77
Other current liabilities	3,022		2,090
Total current liabilities	21,946		15,511

Finite-lived intangible liability, net	52,929		54,663
Other long-term liabilities	36,457		20,081
Total liabilities	$	111,332	$	90,255


⁽¹⁾	Does not include Broadview Holdings as it was acquired in April 2017.

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

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