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Other Financial Information | 6 Months Ended
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Jun. 30, 2021
Other Financial Information [Abstract] |
Other Financial Information | Note G – Other Financial Information Additional disclosures regarding cash flow activities are provided below.
| Six Months Ended June 30,
(Thousands of dollars) | 2021 |  | 2020
Net (increase) decrease in operating working capital, excluding cash and cash equivalents: |  |  |
(Increase) decrease in accounts receivable ¹ | $ | (104,775) |  |  | 227,710 |
Decrease in inventories | 8,938 |  |  | 13,968 |
(Increase) in prepaid expenses | (1,945) |  |  | (20,712) |
Increase (decrease) in accounts payable and accrued liabilities ¹ | 124,699 |  |  | (219,228) |
(Decrease) in income taxes payable | (352) |  |  | (403) |
Net decrease in noncash operating working capital | $ | 26,565 |  |  | 1,335 |
Supplementary disclosures: |  |  |
Cash income taxes paid, net of refunds | $ | 1,474 |  |  | (7) |
Interest paid, net of amounts capitalized of $7.4 million in 2021 and $4.9 million in 2020 | 80,546 |  |  | 100,745 |
Non-cash investing activities: |  |  |
Asset retirement costs capitalized ² | $ | 6,669 |  |  | 6,342 |
Decrease in capital expenditure accrual | 20,614 |  |  | 58,602 |
1 Excludes receivable/payable balances relating to mark-to-market of crude contracts and contingent consideration relating to acquisitions. 2 Excludes non-cash capitalized cost offset by impairment of $74.4 million related to Terra Nova in 2021.

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