13.Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities at December 31, 2025 and 2024 are as follows: | | | | | | | | | December 31, | | December 31, | | | 2025 | | 2024 | Accounts Payable(1) | | $ | 2,277 | | $ | 6,198 | Accrued Liabilities(2) | | | 43,771 | | | 36,556 | | | $ | 46,048 | | $ | 42,754 |
| (1) | The accounts payable balance includes $0.7 million of underutilisation fees payable to the related parties under 2024 Credit facility (Note 21). |
| (2) | As at December 31, 2025, accrued liabilities totaled $43.8 million (December 31, 2024 - $36.5 million), of which $34.2 million relates to Allseas (Note 8) (December 31, 2024 - $25.8 million). |
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