Accrued liabilities consist of the following (in thousands): | | | | | | | | | | | | | June 30,
2025 | | December 31,
2024 | | Operating expenses | $ | 13,682 | | | $ | 12,489 | | | Capital expenditures | 16,062 | | | 24,027 | | | Payroll costs | 8,551 | | | 7,842 | | Derivative settlements | 135 | | | 149 | | | Severance and other tax | 11,052 | | | 5,202 | | | Midstream shipper payable | 1,470 | | | 1,160 | | | General, administrative, and other | 13,142 | | | 2,631 | | | Total accrued liabilities | $ | 64,094 | | | $ | 53,500 | |
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