Accounts Receivable, Accounts Payable and Accrued Expenses
 3 Months Ended
Mar. 31, 2018
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)
March 31, 2018
 
December 31, 2017
Accrued oil and gas sales receivable
$
76,545

 
$
52,891

Joint interest billings
22,157

 
25,256

Receivables for divestitures
9,602

 
—

Other
127

 
639

Accounts receivable, net
$
108,431

 
$
78,786


Accounts payable and accrued expenses are comprised of the following:
(in thousands)
March 31, 2018
 
December 31, 2017
Accounts payable
$
37,136

 
$
64,004

Accrued capital expenditures
92,113

 
90,511

Revenues payable
29,523

 
23,390

Accrued interest
7,311

 
1,936

Accrued employee compensation and benefits
2,974

 
8,350

Accrued expenses and other
10,991

 
11,342

Accounts payable and accrued expenses
$
180,048

 
$
199,533