Accounts Receivable, Accounts Payable and Accrued Expenses
 9 Months Ended
Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Accounts Receivable, Accounts Payable and Accrued Expenses
Note 3—Accounts Receivable, Accounts Payable and Accrued Expenses
Accounts receivable are comprised of the following:
(in thousands)
September 30, 2017
 
December 31, 2016
Accrued oil and gas sales receivable
$
32,294

 
$
11,596

Joint interest billings
16,989

 
2,942

Hedge settlements
126

 
194

Other
798

 
2

Accounts receivable, net
$
50,207

 
$
14,734


Accounts payable and accrued expenses are comprised of the following:
(in thousands)
September 30, 2017
 
December 31, 2016
Accounts payable
$
35,132

 
$
11,210

Accrued capital expenditures
71,808

 
24,038

Revenues payable
16,534

 
3,815

Payable to Silverback
—

 
32,293

Accrued underwriting fees
—

 
7,719

Other
13,021

 
7,025

Accounts payable and accrued expenses
$
136,495

 
$
86,100