Accrued liabilities consist of the following (in thousands): | | | | | | | | | | | | | June 30,
2026 | | December 31,
2025 | | Operating expenses | $ | 33,846 | | | $ | 36,637 | | | Capital expenditures | 14,999 | | | 19,423 | | | Payroll costs | 9,705 | | | 9,246 | | Derivative settlements | 4,306 | | | 1,178 | | | Ad-valorem, severance and other tax | 22,216 | | | 30,562 | | | Midstream shipper payable | 1,201 | | | 1,792 | | | Interest payable | 2,552 | | | 3,388 | | | Purchaser payable | — | | | 9,812 | | | General, administrative, and other | 4,137 | | | 3,527 | | | Total accrued liabilities | $ | 92,962 | | | $ | 115,565 | |
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