v3.26.1
Trade Accounts Receivable and Other Current Assets
6 Months Ended
Jun. 30, 2026
Trade Accounts Receivable and Other Current Assets  
Trade Accounts Receivable and Other Current Assets

18)Trade Accounts Receivable and Other Current Assets

(a)Trade Accounts Receivable

Trade accounts receivable are presented net of provisions for expected credit loss. As of June 30, 2026 and December 31, 2025, there were no provisions for expected credit loss.

(b)Other Current Assets

The following table presents other currents assets of June 30, 2026 and December 31, 2025:

(U.S. Dollars in thousands)

  ​ ​ ​

At June 30, 2026

  ​ ​ ​

At December 31, 2025

  ​ ​ ​

Trade receivables

$

7,577

$

3,694

Trade receivables due from KNOT and affiliates (refer to note 14 (d))

1,342

1

Insurance claims for recoveries (refer to note 5)

3,099

16

Refund of value added tax

1,393

1,606

Prepaid expenses

 

1,951

 

1,537

EU ETS (refer to note 20)

 

6,038

 

6,597

Other receivables

1,391

1,741

Total other current assets

$

22,791

$

15,192