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Supplemental Cash Flow Information | 9 Months Ended
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Sep. 30, 2021
Supplemental Cash Flow Information [Abstract] |
SUPPLEMENTAL CASH FLOW INFORMATION | 12. SUPPLEMENTAL CASH FLOW INFORMATION In order to determine net cash provided by operating activities, net income (loss) is adjusted by, among other things, changes in current assets and current liabilities as follows (in millions):
| Nine Months Ended September 30,
| 2021 |  | 2020
Decrease (increase) in current assets: |  |  |
Receivables, net | $ | (2,643) |  |  | $ | 3,229 |
Inventories | (232) |  |  | 1,577 |
Prepaid expenses and other | 28 |  |  | 70 |
Increase (decrease) in current liabilities: |  |  |
Accounts payable | 3,624 |  |  | (4,893) |
Accrued expenses | 538 |  |  | 17 |
Taxes other than income taxes payable | 200 |  |  | (24) |
Income taxes payable | 115 |  |  | (208) |
Changes in current assets and current liabilities | $ | 1,630 |  |  | $ | (232) |
Changes in current assets and current liabilities for the nine months ended September 30, 2021 were primarily due to the following: •the increase in receivables was primarily due to an increase in refined petroleum product prices in September 2021 compared to December 2020 combined with an increase in refined petroleum product sales volumes, partially offset by a decrease in income taxes receivable associated with the receipt of a $962 million refund related to our U.S federal income tax return for 2020; •the increase in accounts payable was primarily due to an increase in crude oil and other feedstock prices in September 2021 compared to December 2020 combined with an increase in crude oil and other feedstock volumes purchased; and •the increase in accrued expenses was primarily due to an increase in our environmental credit obligations under fixed-price contracts that resulted from higher prices for Renewable Identification Numbers (RINs) in September 2021 compared to December 2020. Changes in current assets and current liabilities for the nine months ended September 30, 2020 were primarily due to the following: •the decrease in receivables was due to (i) a decrease of $3.6 billion as a result of a decrease in sales volumes combined with a decrease in refined petroleum product prices in September 2020 compared to December 2019 and (ii) the collection of $449 million for a blender’s tax credit receivable attributable to volumes blended during 2019 and 2018, partially offset by an increase in income taxes receivable of $770 million primarily due to the recognition of a current income tax benefit; •the decrease in inventories was primarily due to lower inventory levels in September 2020 compared to December 2019; and •the decrease in accounts payable was due to a decrease in crude oil and other feedstock volumes purchased combined with a decrease in crude oil and other feedstock prices in September 2020 compared to December 2019. Cash flows related to interest and income taxes were as follows (in millions):
| Nine Months Ended September 30,
| 2021 |  | 2020
Interest paid in excess of amount capitalized, including interest on finance leases | $ | 397 |  |  | $ | 338 |
Income taxes paid (refunded), net | (876) |  |  | 206 |
Supplemental cash flow information related to our operating and finance leases was as follows (in millions):
| Nine Months Ended September 30,
| 2021 |  | 2020
| Operating Leases |  | Finance Leases |  | Operating Leases |  | Finance Leases
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |  |  |  |
Operating cash flows | $ | 296 |  |  | $ | 53 |  |  | $ | 329 |  |  | $ | 74 |
Investing cash flows | 1 |  |  | — |  |  | 1 |  |  | — |
Financing cash flows | — |  |  | 97 |  |  | — |  |  | 51 |
Changes in lease balances resulting from new and modified leases (a) | 366 |  |  | 93 |  |  | 211 |  |  | 1,506 |
________________________ (a)Noncash activity for the nine months ended September 30, 2020 primarily included $1.4 billion for a finance lease right-of-use asset and related liability recognized in connection with the terminaling agreement with MVP. There were no significant noncash investing and financing activities during the nine months ended September 30, 2021 and 2020, except as noted in the table above.

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- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -URI http://asc.fasb.org/topic&trid=2134446 + Details
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