SUPPLEMENTAL CASH FLOW INFORMATION

9 Months Ended

Sep. 30, 2020

Supplemental Cash Flow Information [Abstract]

SUPPLEMENTAL CASH FLOW INFORMATION

Changes in current assets and current liabilities were as follows:


	Nine Months Ended September 30,
	2020		2019
	(Thousands of Dollars)
Decrease (increase) in current assets:
Accounts receivable	$	31,287	$	(2,514)

Inventories	2,366		1,398

Other current assets	(11,468)		(6,368)
Increase (decrease) in current liabilities:
Accounts payable	(24,252)		1,559

Accrued interest payable	6,828		4,609
Accrued liabilities	(4,753)		(33,775)
Taxes other than income tax	4,546		(2,991)

Changes in current assets and current liabilities	$	4,554	$	(38,082)

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 prior to termination;

•the effect of accrued compensation expense paid with fully vested common unit awards; and

•the recognition of lease liabilities upon the adoption of ASC Topic 842.

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


	Nine Months Ended September 30,
	2020		2019
	(Thousands of Dollars)
Cash paid for interest, net of amount capitalized	$	155,900	$	128,670
Cash paid for income taxes, net of tax refunds received	$	4,417	$	6,876

As of September 30, 2020 and December 31, 2019, restricted cash, representing legally restricted funds that are unavailable for general use, is included in "Other long-term assets, net" on the consolidated balance sheets. “Cash, cash equivalents and restricted cash” on the consolidated statements of cash flows was included in the consolidated balance sheets as follows:


	September 30, 2020		December 31, 2019
	(Thousands of Dollars)
Cash and cash equivalents	$	55,494	$	16,192
Other long-term assets, net	8,800		8,788
Cash, cash equivalents and restricted cash	$	64,294	$	24,980