NOTE 3 OTHER INFORMATION

Cash at September 30, 2018 and December 31, 2017 included approximately $13 million and $5 million, respectively, which is restricted under one of our joint venture agreements.

Other current assets, net as of September 30, 2018 and December 31, 2017 consisted of the following:


	September 30,		December 31,
	2018		2017
	(in millions)
Amounts due from joint interest partners	$	87	$	76
Derivative assets from commodities contracts		34		23
Prepaid expenses		23		19
Asset held for sale		—		12
Other		9		—
Other current assets, net	$	153	$	130

In the second quarter of 2018, we divested a non-core asset that was held for sale in the prior period. See Note 7 Acquisitions and Divestitures for more information.

Accrued liabilities as of September 30, 2018 and December 31, 2017 consisted of the following:


	September 30,		December 31,
	2018		2017
	(in millions)
Derivative liabilities from commodities contracts	$	191	$	154
Accrued taxes other than on income		65		130
Accrued employee-related costs		106		86
Accrued interest		60		23
Other		100		82
Accrued liabilities	$	522	$	475

Other long-term liabilities included asset retirement obligations of $417 million and $403 million at September 30, 2018 and December 31, 2017, respectively.

Fair Value of Financial Instruments

The carrying amounts of cash and other on-balance sheet financial instruments, other than debt, approximate fair value.

Supplemental Cash Flow Information

We did not make U.S. federal and state income tax payments during the nine months ended September 30, 2018 and 2017. Interest paid, net of capitalized amounts, totaled approximately $278 million and $249 million for the nine months ended September 30, 2018 and 2017, respectively. Non-cash financing activities in 2018 included 2.85 million shares of common stock (valued at $51 million) issued in connection with the Elk Hills transaction. See Note 7 Acquisitions and Divestitures for more on the Elk Hills transaction.