Accounts Receivable and Accounts Payable and Accrued Expenses

12 Months Ended

Dec. 31, 2013

Note 2 – Accounts Receivable and Accounts Payable and Accrued Expenses

Accounts receivable are comprised of the following:



	As of December 31,
	2013		2012
	(in thousands)
Accrued oil, gas, and NGL production revenue	$	228,169	$	160,568
Amounts due from joint interest owners	37,517		42,740
Acquisition and Development Agreement receivable	—		19,931
State severance tax refunds	29,213		17,237
Other	23,472		14,329
Total accounts receivable	$	318,371	$	254,805

Accounts payable and accrued expenses are comprised of the following:



	As of December 31,
	2013		2012
	(in thousands)
Accrued capital expenditures	$	217,820	$	243,611
Revenue and severance tax payable	87,852		65,494
Accrued lease operating expense	29,296		28,037
Accrued property taxes	10,401		9,478
Joint owner advances	96,636		69,639
Accrued compensation	71,466		35,607
Accrued interest	40,027		25,027
Other	53,253		48,734
Total accounts payable and accrued expenses	$	606,751	$	525,627