Details Of Certain Accounts (Tables)

12 Months Ended

Dec. 31, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of other current assets

Other current assets consist of the following (in thousands): 

	December 31,
	2019		2018
Contract assets (Note 12)	$	740	$	5,829
Prepaids	11,526		10,306
Deferred costs (Note 12)	28,340		27,368
Other	9,844		8,091
Total other current assets	$	50,450	$	51,594

Schedule of other assets, net

Other assets, net consist of the following (in thousands): 

	December 31,
	2019		2018
Prepaids	$	777	$	5,896
Deferred recertification and dry dock costs, net (Note 2)	16,065		8,525
Deferred costs (Note 12)	14,531		38,574
Charter deposit (1)	12,544		12,544
Other receivable (Note 16)	27,264		—
Goodwill (Note 7)	7,157		—
Intangible assets with finite lives, net (Note 2)	3,847		1,402
Other	2,323		3,116
Total other assets, net	$	84,508	$	70,057

(1)

This amount is deposited with the owner of the Siem Helix 2 to offset certain payment obligations associated with the vessel at the end of the charter term.

Schedule of accrued liabilities

Accrued liabilities consist of the following (in thousands): 

	December 31,
	2019		2018
Accrued payroll and related benefits	$	31,417	$	43,079
Investee losses in excess of investment (Note 5)	4,069		5,125
Deferred revenue (Note 12)	11,568		10,103
Derivative liability (Note 21)	1,002		9,311
Other	14,333		17,976
Total accrued liabilities	$	62,389	$	85,594

Schedule of other non-current liabilities

Other non-current liabilities consist of the following (in thousands): 

	December 31,
	2019		2018
Investee losses in excess of investment (Note 5)	$	—	$	6,035
Deferred gain on sale of property (1)	—		5,052
Deferred revenue (Note 12)	8,286		15,767
Asset retirement obligations (Note 16)	28,258		—
Derivative liability (Note 21)	—		884
Other	2,100		11,800
Total other non-current liabilities	$	38,644	$	39,538

(1)

Relates to the sale and lease-back in January 2016 of certain office and warehouse property located in Aberdeen, Scotland. The deferred gain had been amortized over a 15-year minimum lease term prior to our adoption of ASC 842 on January 1, 2019. See Note 2 for the effect of ASC 842 on this deferred gain.