Policy

NOTE 10 SUPPLEMENTAL BALANCE SHEET INFORMATION

The following reflects the activity in our reserve for bad debt for 2013, 2012 and 2011:

Prepaid expenses and other current assets, accrued liabilities and long-term liabilities at September 30 consist of the following:

	September 30,

	2013		2012
	(in thousands)
Prepaid expenses and other current assets:
Restricted cash	$	23,691	$	28,989
Prepaid insurance		14,250		15,522
Deferred mobilization		11,395		19,809
Income tax asset		9,322		—
Prepaid value added tax		5,004		1,470
Other		16,276		8,903

Total prepaid expenses and other current assets	$	79,938	$	74,693

Accrued liabilities:
Accrued operating costs	$	30,169	$	37,645
Payroll and employee benefits		71,658		52,187
Taxes payable, other than income tax		38,328		35,842
Accrued income taxes		—		1,325
Deferred mobilization		12,235		13,351
Self-insurance liabilities		7,028		5,611
Deferred income		11,663		11,280
Other		18,603		19,374

Total accrued liabilities	$	189,684	$	176,615

Noncurrent liabilities—Other:
Pension and other non-qualified retirement plans	$	23,404	$	40,142
Self-insurance liabilities		12,207		12,385
Deferred mobilization		8,067		19,364
Deferred income		1,781		6,766
Uncertain tax positions including interest and penalties		12,844		12,184
Other		7,048		7,552

Total noncurrent liabilities—other	$	65,351	$	98,393

HELMERICH & PAYNE INC | 2013 | FY |