Accounts Receivable, Accounts Payable and Accrued Expenses
 9 Months Ended
Sep. 30, 2020
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, 2020

December 31, 2019
Accrued oil and gas sales receivable, net
$
38,812


$
76,578

Joint interest billings, net
12,428


25,136

Other
112


198

Accounts receivable, net
$
51,352


$
101,912


Accounts payable and accrued expenses are comprised of the following:
(in thousands)
September 30, 2020

December 31, 2019
Accounts payable
$
10,270


$
21,484

Accrued capital expenditures
9,793


83,002

Revenues payable
42,907


82,539

Accrued interest
20,210


19,405

Accrued derivative settlements payable
9,597

 
—

Accrued employee compensation and benefits
8,860


12,979

Accrued expenses and other
14,740


24,900

Accounts payable and accrued expenses
$
116,377


$
244,309