STATEMENTS OF CASH FLOWS

Changes in current assets and current liabilities were as follows:



	Year Ended December 31,
	2015			2014			2013
	(Thousands of Dollars)
Decrease (increase) in current assets:
Accounts receivable	$	67,257		$	72,298		$	107,209
Receivable from related parties	—			50,918			58,692
Inventories	16,776			82,075			31,975
Other current assets	4,414			3,785			26,139
Increase (decrease) in current liabilities:
Accounts payable	(32,152		)	(153,671		)	(96,330		)
Payable to related party	(872		)	837			6,922
Accrued interest payable	941			303			9,370
Accrued liabilities	(7,834		)	22,980			(32,452		)
Taxes other than income tax	(1,522		)	4,341			(87		)
Income tax payable	3,551			(1,448		)	1,338
Changes in current assets and current liabilities	$	50,559		$	82,418		$	112,776

The above changes in current assets and current liabilities differ from changes between amounts reflected in the applicable consolidated balance sheets due to:


•	current assets and current liabilities acquired and disposed during the period;


•	the change in the amount accrued for capital expenditures; and


•	the effect of foreign currency translation.

Non-cash financing activities for the years ended December 31, 2015 and 2013 mainly consist of changes in the fair values of our interest rate swap agreements.

Cash flows related to interest and income taxes were as follows:



	Year Ended December 31,
	2015		2014		2013
	(Thousands of Dollars)
Cash paid for interest, net of amount capitalized	$	133,388	$	129,377	$	113,805
Cash paid for income taxes, net of tax refunds received	$	9,971	$	6,699	$	11,386