Certain balance sheet amounts are comprised of the following: | | | | | | | | | | | | | | | | (In millions) | | September 30, 2024 | | December 31, 2023 | | Accounts receivable, net | | | | | | Trade accounts | | $ | 565 | | | $ | 723 | | | Joint interest accounts | | 160 | | | 118 | | | Other accounts | | 42 | | | 4 | | | | | 767 | | | 845 | | | Allowance for credit losses | | (3) | | | (2) | | | | $ | 764 | | | $ | 843 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Other current assets | | | | | | Prepaid balances | | $ | 21 | | | $ | 11 | | | | | | | | Derivative instruments | | 41 | | | 85 | | | Other accounts | | 8 | | | 1 | | | | | $ | 70 | | | $ | 97 | | | | | | | | Other assets | | | | | | Deferred compensation plan | | $ | 16 | | | $ | 33 | | | Debt issuance costs | | 11 | | | 8 | | | | | | | | Operating lease right-of-use assets | | 278 | | | 337 | | | | | | | | Derivative instruments | | 10 | | | 7 | | | Other accounts | | 135 | | | 82 | | | | | $ | 450 | | | $ | 467 | | | Accounts payable | | | | | | Trade accounts | | $ | 78 | | | $ | 60 | | | | | | | | Royalty and other owners | | 327 | | | 386 | | | Accrued gathering, processing and transportation | | 73 | | | 80 | | | Accrued capital costs | | 184 | | | 165 | | | Taxes other than income | | 26 | | | 33 | | | Accrued lease operating costs | | 51 | | | 39 | | | | | | | | | | | | | Other accounts | | 34 | | | 40 | | | | $ | 773 | | | $ | 803 | | | | | | | |
| | | | | | | | | | | | | | | | (In millions) | | September 30, 2024 | | December 31, 2023 | | Accrued liabilities | | | | | | Employee benefits | | $ | 60 | | | $ | 70 | | | Taxes other than income | | 46 | | | 14 | | | Restructuring liabilities | | 20 | | | 35 | | | | | | | | Operating lease liabilities | | 121 | | | 116 | | | Financing lease liabilities | | 6 | | | 6 | | | | | | | | Other accounts | | 38 | | | 20 | | | | | $ | 291 | | | $ | 261 | | | Other liabilities | | | | | | Deferred compensation plan | | $ | 16 | | | $ | 33 | | | Postretirement benefits | | 18 | | | 17 | | | Derivative instruments | | 1 | | | — | | | Operating lease liabilities | | 167 | | | 237 | | | Financing lease liabilities | | 2 | | | 6 | | | Restructuring liabilities | | — | | | 12 | | | Other accounts | | 87 | | | 124 | | | | | $ | 291 | | | $ | 429 | |
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