Prepaid expenses and other current assets consist of the following:

Accrued liabilities consist of the following:


	Successor		Predecessor
	June 30, 2026		December 31, 2025
	(in millions)		(in millions)
Accrued payroll, bonus, and employee benefits	$	3.1	$	3.9
Contingent loss accrual(1)		3.5		—
Accrued services(2)		1.3		0.9
Rail car repair accrual(3)		0.8		0.7
Well capping accrual		0.3		0.3
Accrued insurance services		—		0.5
Other accruals		0.5		0.1
Total	$	9.5	$	6.4

(1)

Estimated contingent loss related to a legal case settlement. Refer to Note 14, Commitments and Contingencies, for further information.

(2)

Accrued services primarily consist of professional services related to investigating potential acquisitions and other routine services.

(3)

Rail car accrual represents the expected cost of disposing of or repairing leased railcars.