Quarterly report pursuant to Section 13 or 15(d)

Other Accrued Liabilities

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Other Accrued Liabilities
6 Months Ended
Jun. 30, 2019
Payables and Accruals [Abstract]  
Other Accrued Liabilities
Other Accrued Liabilities
 
Other accrued liabilities consisted of the following (amounts in thousands): 
 
June 30,
2019
 
December 31,
2018
Accrued payroll and related liabilities
$

 
$
4,459

Interest payable

 
14,446

Income taxes payable

 
2,742

Operating lease liabilities
3,795

 

Other

 
9,438

Total Other accrued liabilities
$
3,795

 
$
31,085



Given the Petition Date of the Chapter 11 Cases, Accrued payroll and related liabilities, Interest payable, Income taxes payable and Other accrued liabilities as of June 30, 2019 are classified as Liabilities subject to compromise on the condensed consolidated balance sheet due to their unsecured nature. Subject to certain exceptions, under the Bankruptcy Code, the Debtors may assume, assign, or reject certain executory contracts and unexpired leases subject to the approval of the Bankruptcy Court and certain other conditions. The Company plans on affirming all of its operating leases during the Chapter 11 Cases. Also, since all of the operating leases are secured against the fair value of the underlying assets and the fair value of the underlying assets are greater than the operating lease liability, all Operating lease liabilities as of June 30, 2019 have been classified as Liabilities not subject to compromise.