| STATEMENTS OF CASH FLOWS |
STATEMENTS OF CASH FLOWS Changes in current assets and current liabilities were as follows: | | | | | | | | | | | | | | Year Ended December 31, | | 2019 | | 2018 | | 2017 | | (Thousands of Dollars) | Decrease (increase) in current assets: | | | | | | Accounts receivable | $ | (23,480 | ) | | $ | 22,482 |
| | $ | (865 | ) | Receivable from related party | — |
| | 160 |
| | 112 |
| Inventories | (866 | ) | | 3,819 |
| | 11,936 |
| Prepaid and other current assets | (5,103 | ) | | 3,694 |
| | 3,393 |
| Increase (decrease) in current liabilities: | | | | | | Accounts payable | 8,068 |
| | 8,003 |
| | (30,409 | ) | Accrued interest payable | 1,632 |
| | (4,279 | ) | | 6,489 |
| Accrued liabilities | (19,614 | ) | | 39,577 |
| | (11,157 | ) | Taxes other than income tax | (5,276 | ) | | 4,521 |
| | (3,529 | ) | Income tax payable | (126 | ) | | 285 |
| | (2,463 | ) | Changes in current assets and current liabilities | $ | (44,765 | ) | | $ | 78,262 |
| | $ | (26,493 | ) |
The above changes in current assets and current liabilities differ from changes between amounts reflected in the applicable consolidated balance sheets due to: | | • | the change in the amount accrued for capital expenditures; |
| | • | the effect of foreign currency translation; |
| | • | changes in the fair values of our interest rate swap agreements; |
| | • | the recognition of lease liabilities upon the adoption of ASC Topic 842; |
| | • | the reclassification of certain assets and liabilities to “Assets held for sale” and “Liabilities held for sale” on the consolidated balance sheets (please refer to Note 5 for additional discussion); and |
| | • | current assets and current liabilities acquired and disposed of during the period. |
Cash flows related to interest and income taxes were as follows: | | | | | | | | | | | | | | Year Ended December 31, | | 2019 | | 2018 | | 2017 | | (Thousands of Dollars) | Cash paid for interest, net of amount capitalized | $ | 176,859 |
| | $ | 183,078 |
| | $ | 158,089 |
| Cash paid for income taxes, net of tax refunds received | $ | 6,817 |
| | $ | 8,535 |
| | $ | 11,338 |
|
As of December 31, 2019, restricted cash is included in "Other long-term assets, net" on the consolidated balance sheet. “Cash, cash equivalents and restricted cash” on the consolidated statements of cash flows was included in the consolidated balance sheets as follows: | | | | | | | | | | December 31,
2019 | | December 31,
2018 | | (Thousands of Dollars) | Cash and cash equivalents | $ | 16,192 |
| | $ | 11,529 |
| Other long-term assets, net | 8,788 |
| | — |
| Assets held for sale | — |
| | 2,115 |
| Cash, cash equivalents and restricted cash | $ | 24,980 |
| | $ | 13,644 |
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