| Supplemental Disclosures to the Unaudited Condensed Consolidated Balance Sheets and Unaudited Condensed Consolidated Statements of Cash Flows |
Note 13. Supplemental Disclosures to the Unaudited Condensed Consolidated Balance Sheets and Unaudited Condensed Consolidated Statements of Cash Flows Accrued Liabilities Current accrued liabilities consisted of the following at the dates indicated (in thousands): | | | | | | | | | March 31, | | December 31, | | | 2026 | | 2025 | Accrued capital expenditures | | $ | 7,053 | | $ | 5,335 | Accrued lease operating expense | | | 6,363 | | | 9,893 | Accrued general and administrative expense | | | 3,873 | | | 7,616 | Accrued production and ad valorem tax | | | 1,967 | | | 2,085 | Operating lease liability | | | 1,064 | | | 1,184 | Asset retirement obligations | | | 420 | | | 300 | Accrued severance expense | | | — | | | 6,306 | Accrued commitment fee and other expense(1) | | | (64) | | | 1,799 | Other | | | 8 | | | — | Accrued liabilities | | $ | 20,684 | | $ | 34,518 |
| (1) | Accrued commitment fee and other expense at March 31, 2026 included post-divestiture accrual true-ups related to the Company’s East Texas and Oklahoma assets divestitures that were completed during the fourth quarter of 2025. |
Accounts Receivable Accounts receivable consisted of the following at the dates indicated (in thousands): | | | | | | | | | | March 31, | | | December 31, | | | 2026 | | | 2025 | Oil and natural gas receivables | | $ | 9,009 | | | $ | 23,010 | Other accounts receivable | | | 13,768 | | | | 10,048 | Total accounts receivable | | | 22,777 | | | | 33,058 | Less: allowance for credit losses | | | (2,917) | | | | (2,917) | Total accounts receivable, net | | $ | 19,860 | | | $ | 30,141 |
Supplemental Cash Flows Supplemental cash flows for the periods presented (in thousands): | | | | | | | | | For the Three Months Ended | | | March 31, | | | 2026 | | 2025 | Supplemental cash flows: | | | | | | | Cash paid for interest, net of amounts capitalized | | $ | — | | $ | 2,291 | | | | | | | | Supplemental non-cash activity: | | | | | | | Increase (decrease) in capital expenditures included in accrued liabilities | | | 1,719 | | | 6,167 |
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