| Details of Certain Accounts |
Note 4 — Details of Certain Accounts Other current assets consist of the following (in thousands): | | | | | | | | | June 30, | | December 31, | | | 2026 | | 2025 | Prepaids | | $ | 30,524 | | $ | 28,949 | Income tax receivable | | | 14,648 | | | 7,383 | Contract assets (Note 9) | | | 9,414 | | | 3,156 | Deferred costs (Note 9) | | | 21,136 | | | 18,678 | Other | | | 6,646 | | | 7,155 | Total other current assets | | $ | 82,368 | | $ | 65,321 |
Other assets, net consist of the following (in thousands): | | | | | | | | | June 30, | | December 31, | | | 2026 | | 2025 | Prepaid charter (1) | | $ | 12,544 | | $ | 12,544 | Deferred costs (Note 9) | | | 10,221 | | | 6,910 | Other receivable (2) | | | 28,614 | | | 27,291 | Intangible assets with finite lives, net | | | 2,126 | | | 2,287 | Other | | | 1,306 | | | 1,410 | Total other assets, net | | $ | 54,811 | | $ | 50,442 |
| (1) | Represents prepayments to the owner of the Sea Helix 1 and the Siem Helix 2, which may be used to offset certain payment obligations associated with the vessels at the end of their respective charter term. |
| (2) | Represents the present value of receivables for P&A work to be performed by us on Droshky field oil and gas properties we acquired from Marathon Oil Corporation in 2019. |
Accrued liabilities consist of the following (in thousands): | | | | | | | | | June 30, | | December 31, | | | 2026 | | 2025 | Accrued payroll and related benefits | | $ | 40,418 | | $ | 41,926 | Accrued interest | | | 10,003 | | | 10,102 | Deferred revenue (Note 9) | | | 5,670 | | | 17,115 | Other | | | 16,667 | | | 21,822 | Total accrued liabilities | | $ | 72,758 | | $ | 90,965 |
Other non-current liabilities consist of the following (in thousands): | | | | | | | | | June 30, | | December 31, | | | 2026 | | 2025 | Asset retirement obligations (Note 13) | | $ | 71,882 | | $ | 68,770 | Other | | | 2,510 | | | 2,663 | Total other non-current liabilities | | $ | 74,392 | | $ | 71,433 |
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