XML 111 R26.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Supplemental Cash Flow Information | 12 Months Ended
--- | ---
Dec. 31, 2013
Supplemental Cash Flow Information [Abstract] |
SUPPLEMENTAL CASH FLOW INFORMATION |
19. | SUPPLEMENTAL CASH FLOW INFORMATION
In order to determine net cash provided by operating activities, net income is adjusted by, among other things, changes in current assets and current liabilities as follows (in millions):
| Year Ended December 31,
| 2013 |  | 2012 |  | 2011
Decrease (increase) in current assets: |  |  |  |  |
Receivables, net | $ | (753 | ) |  | $ | 437 |  |  | $ | (3,110 | )
Inventories | (13 | ) |  | (282 | ) |  | 643 |
Income taxes receivable | 10 |  |  | 51 |  |  | 128 |
Prepaid expenses and other | 2 |  |  | (28 | ) |  | (2 | )
Increase (decrease) in current liabilities: |  |  |  |  |
Accounts payable | 977 |  |  | (113 | ) |  | 2,004 |
Accrued expenses | 53 |  |  | 13 |  |  | (18 | )
Taxes other than income taxes | 337 |  |  | (260 | ) |  | 312 |
Income taxes payable | 309 |  |  | (120 | ) |  | 124 |
Changes in current assets and current liabilities | $ | 922 |  |  | $ | (302 | ) |  | $ | 81 |
The above changes in current assets and current liabilities differ from changes between amounts reflected in the applicable balance sheets for the respective periods for the following reasons:
• | the amounts shown above exclude changes in cash and temporary cash investments, deferred income taxes, and current portion of debt and capital lease obligations, as well as the effect of certain noncash investing and financing activities discussed below;
• | the amounts shown above for the year ended December 31, 2013 exclude the change in current assets and current liabilities resulting from the separation of our retail business as described in Note 3;
• | the amounts shown above exclude the current assets and current liabilities acquired in connection with the Meraux Acquisition in October 2011 and the Pembroke Acquisition in August 2011;
• | amounts accrued for capital expenditures and deferred turnaround and catalyst costs are reflected in investing activities when such amounts are paid;
• | amounts accrued for common stock purchases in the open market that are not settled as of the balance sheet date are reflected in financing activities when the purchases are settled and paid; and
• | certain differences between balance sheet changes and the changes reflected above result from translating foreign currency denominated balances at the applicable exchange rates as of each balance sheet date.
There were no significant noncash investing activities for the years ended December 31, 2013, 2012 and 2011. Noncash financing activities for the year ended December 31, 2013 included the exchange of CST’s senior unsecured bonds and the exchange of all of our remaining shares of CST common stock with third-party financial institutions in satisfaction of our short-term debt agreements as described in Note 11. There were no significant noncash financing activities for the years ended December 31, 2012 and 2011. Cash flows related to interest and income taxes paid were as follows (in millions):
| Year Ended December 31,
| 2013 |  | 2012 |  | 2011
Interest paid in excess of amount capitalized | $ | 361 |  |  | $ | 302 |  |  | $ | 397 |
Income taxes paid, net | 387 |  |  | 705 |  |  | 486 |

X
- Definition The entire disclosure for supplemental cash flow activities, including cash, noncash, and part noncash transactions, for the period. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4332-108586 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4313-108586 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4304-108586 + Details
Name: | us-gaap_CashFlowSupplementalDisclosuresTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_SupplementalCashFlowInformationAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration