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Other Financial Information | 9 Months Ended
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Sep. 30, 2019
Other Financial Information [Abstract] |
Other Financial Information | Other Financial Information Additional disclosures regarding cash flow activities are provided below.໿
﻿ | Nine Months Ended September 30,
(Thousands of dollars) | 2019 |  | 2018
Net (increase) decrease in operating working capital, excluding cash and cash equivalents: |  |  |
(Increase) decrease in accounts receivable ² | $ | (128,698 | ) |  | (32,372 | )
(Increase) decrease in inventories | 4,398 |  |  | 21,367 |
(Increase) decrease in prepaid expenses | (3,745 | ) |  | (3 | )
Increase (decrease) in accounts payable and accrued liabilities ² | 165,224 |  |  | 1,185 |
Increase (decrease) in income taxes payable | 3,078 |  |  | 322 |
Net (increase) decrease in noncash operating working capital | $ | 40,257 |  |  | (9,501 | )
Supplementary disclosures: |  |  |
Cash income taxes paid, net of refunds | $ | (4,563 | ) |  | (4,508 | )
Interest paid, net of amounts capitalized of $0.2 million in 2019 and $0 in 2018 | 137,116 |  |  | 113,820 |
Non-cash investing activities: |  |  |
Asset retirement costs capitalized ¹ | $ | 48,203 |  |  | 2,907 |
(Increase) decrease in capital expenditure accrual | (52,659 | ) |  | 27,551 |
﻿ |  |  |
1 Includes asset retirement obligations assumed as part of the LLOG acquisition of $37.3 million. See Note Q. 2 Excludes receivable/payable balances relating to mark-to-market of crude contracts and contingent consideration relating to acquisitions.

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