Additional information regarding selected balance sheet accounts at September 30, 2026 and December 31, 2025 is presented below (in thousands):


	September 30, 2026		December 31, 2025
Accounts receivable, net:
Trade	$	93,557	$	70,646
Unbilled revenue	24,077		15,273
Other	6,229		4,787
Total accounts receivable	123,863		90,706
Allowance for credit losses	(977)		(236)
Total accounts receivable, net	$	122,886	$	90,470


	September 30, 2026		December 31, 2025
Inventories:
Finished goods, including purchased food, housekeeping and retail inventory	$	5,047	$	4,486

Raw materials	1,880		1,732
Total inventories	$	6,927	$	6,218


	Estimated Useful Life (in years)			September 30, 2026		December 31, 2025
Property, plant and equipment, net:
Land				$	29,808	$	29,476
Accommodations assets	3	—	15	1,387,664		1,410,965
Buildings and leasehold improvements	6	—	40	14,343		13,817
Machinery and equipment	4	—	7	14,994		15,047
Office furniture and equipment	3	—	7	72,055		69,623
Vehicles	3	—	5	8,632		8,309
Construction in progress				5,091		1,694
Total property, plant and equipment				1,532,587		1,548,931
Accumulated depreciation				(1,318,009)		(1,304,414)
Total property, plant and equipment, net				$	214,578	$	244,517


	September 30, 2026		December 31, 2025
Accrued liabilities:
Accrued compensation	$	29,369	$	24,682
Accrued taxes, other than income taxes	4,927		3,873
Accrued interest	1,366		597
Other	978		1,685
Total accrued liabilities	$	36,640	$	30,837


	September 30, 2026		December 31, 2025
Contract assets:
Current contract assets (1)	$	1,141	$	1,363
Noncurrent contract assets (1)	3,706		2,725
Total contract assets	$	4,847	$	4,088

Contract liabilities (Deferred revenue):
Current contract liabilities (2)	$	5,309	$	2,903
Noncurrent contract liabilities (2)	1,022		2,908
Total contract liabilities (Deferred revenue)	$	6,331	$	5,811

(1)Current contract assets and Noncurrent contract assets are included in "Other current assets" and "Other noncurrent assets," respectively, in our unaudited consolidated balance sheets.

(2)Current contract liabilities and Noncurrent contract liabilities are included in "Deferred revenue" and "Other noncurrent liabilities," respectively, in our unaudited consolidated balance sheets.

Contract assets consists of upfront incentives offered as consideration for entering into multi-year contracts. These incentives are refundable to us if the customer cancels the contract prior to the end of the contracted terms. The contract assets are amortized as a reduction of revenue over the contract term as the related services are provided. The increase in contract assets from December 31, 2025 to September 30, 2026 was due to incentives provided to a customer in Australia, beginning in the first quarter of 2025, in connection with entering into a six-year integrated services contract.

Deferred revenue typically consists of upfront payments received before we satisfy the associated performance obligation. The increase in deferred revenue from December 31, 2025 to September 30, 2026 was primarily due to advance payments received for various projects in Canada, partially offset by decreases resulting from revenue recognized over the contracted terms related to advance payments received from a customer for village enhancements in Australia.