| Accounts Receivable, Accounts Payable and Accrued Expenses |
Note 3—Accounts Receivable, Accounts Payable and Accrued Expenses Accounts receivable are comprised of the following: | | | | | | | | | | | | (in thousands) | June 30, 2026 | | December 31, 2025 | Oil and gas sales receivable, net | $ | 640,519 | | | $ | 435,017 | | Joint interest billings, net | 283,568 | | | 314,835 | | Derivative settlements receivable | — | | | 41,866 | | Other receivables | 6,491 | | | 48,935 | | Accounts receivable, net | $ | 930,578 | | | $ | 840,653 | |
Accounts payable and accrued expenses are comprised of the following: | | | | | | | | | | | | (in thousands) | June 30, 2026 | | December 31, 2025 | Accounts payable | $ | 85,628 | | | $ | 70,528 | | Accrued capital expenditures | 319,710 | | | 205,050 | Revenues payable | 1,082,106 | | | 854,633 | Employee compensation and benefits payable | 16,088 | | | 28,462 | Interest payable | 94,781 | | | 105,367 | Accrued derivative settlement | 27,160 | | | — | | Accrued expenses and other payables | 171,350 | | | 189,570 | Accounts payable and accrued expenses | $ | 1,796,823 | | | $ | 1,453,610 | |
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