
	June 30, 2026		December 31, 2025
Prepaid expenses	$	42,346	$	24,245
Proceeds held in escrow	40,927		41,000
Recoverable taxes	231,521		163,399
Contract assets (Note 6)	19,849		21,791
Short-term receivable	92,016		65,921
Deferred financing costs	13,528		18,876
Income taxes receivable	13,013		15,963
Other current assets	59,357		49,152
Total prepaid expenses and other current assets, net	$	512,557	$	400,347

Proceeds held in escrow primarily consisted of amounts related to the sale of the Jamaica business of $40,927 and $41,000 as of June 30, 2026 and December 31, 2025, respectively.

In the fourth quarter of 2024, the Company novated an LNG supply contract to a customer. In conjunction with this novation, the Company agreed to guarantee the performance of the LNG supplier. In exchange for this guarantee, the Company will receive payments totaling $126,668 from the counterparty. These payments will be made between the third quarter of 2026 through the first quarter of 2028, and a portion of the discounted value of the payment stream has been recorded as a receivable. The balance has been presented as short-term receivable and long-term receivable based on the expected timing of receipt.

Financing costs include deferred costs associated with the Company’s Revolving Facility. The income tax receivable represents the expected refund resulting from the carryback of foreign tax credits to past tax year. The remaining balance of other current assets as of June 30, 2026 and December 31, 2025 primarily consists of deposits.