v3.21.2
SUPPLEMENTAL CASH FLOW INFORMATION
6 Months Ended
Jun. 30, 2021
Supplemental Cash Flow Information [Abstract]  
SUPPLEMENTAL CASH FLOW INFORMATION SUPPLEMENTAL CASH FLOW INFORMATION
Changes in current assets and current liabilities were as follows:
 Six Months Ended June 30,
 20212020
 (Thousands of Dollars)
Decrease (increase) in current assets:
Accounts receivable$(9,942)$25,386 
Inventories(1,744)4,176 
Other current assets(4,752)(8,781)
Increase (decrease) in current liabilities:
Accounts payable3,588 (15,197)
Accrued interest payable(11,686)(177)
Accrued liabilities(17,222)(11,625)
Taxes other than income tax(1,575)44 
Changes in current assets and current liabilities$(43,333)$(6,174)

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;
payments for the termination of interest rate swaps included in cash flows from financing activities; and
the effect of accrued compensation expense paid with fully vested common unit awards.

Cash flows related to interest and income taxes were as follows:
 Six Months Ended June 30,
 20212020
 (Thousands of Dollars)
Cash paid for interest, net of amount capitalized$114,339 $103,034 
Cash paid for income taxes, net of tax refunds received$5,882 $4,661 

As of June 30, 2021 and December 31, 2020, 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:
June 30, 2021December 31, 2020
(Thousands of Dollars)
Cash and cash equivalents$23,500 $153,625 
Other long-term assets, net8,802 8,801 
Cash, cash equivalents and restricted cash$32,302 $162,426