| 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) | June 30, 2023 | | December 31, 2022 | Accrued oil and gas sales receivable, net | $ | 167,458 | | | $ | 206,266 | | Joint interest billings, net | 126,513 | | | 58,375 | | Accrued derivative settlements receivable | 13,557 | | | 16,999 | | Other | 2,096 | | | 1,206 | | Accounts receivable, net | $ | 309,624 | | | $ | 282,846 | |
Accounts payable and accrued expenses are comprised of the following: | | | | | | | | | | | | (in thousands) | June 30, 2023 | | December 31, 2022 | Accounts payable | $ | 102,531 | | | $ | 51,443 | | Accrued capital expenditures | 178,213 | | | 133,854 | Revenues payable | 275,873 | | | 250,120 | Accrued employee compensation and benefits | 10,692 | | | 33,897 | Accrued interest | 45,376 | | | 45,627 | Accrued derivative settlements payable | — | | | 2,342 | Accrued expenses and other | 49,063 | | | 44,873 | Accounts payable and accrued expenses | $ | 661,748 | | | $ | 562,156 | |
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