SUPPLEMENTAL CASH FLOW INFORMATION

9 Months Ended

Sep. 30, 2021

Supplemental Cash Flow Information [Abstract]

Changes in current assets and current liabilities were as follows:


	Nine Months Ended September 30,
	2021		2020
	(Thousands of Dollars)
Decrease (increase) in current assets:
Accounts receivable	$	(10,856)	$	31,287

Inventories	(733)		2,366

Other current assets	206		(11,468)
Increase (decrease) in current liabilities:
Accounts payable	9,135		(24,252)

Accrued interest payable	23,541		6,828
Accrued liabilities	(7,200)		(4,753)
Taxes other than income tax	1,585		4,546

Changes in current assets and current liabilities	$	15,678	$	4,554

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;

•the reclassification of certain assets and liabilities to “Assets held for sale” and “Liabilities held for sale” on the consolidated balance sheet (please refer to Note 3 for additional discussion); 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:


	Nine Months Ended September 30,
	2021		2020
	(Thousands of Dollars)
Cash paid for interest, net of amount capitalized	$	129,629	$	155,900
Cash paid for income taxes, net of tax refunds received	$	5,217	$	4,417

As of September 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 is included in the consolidated balance sheets as follows:


	September 30, 2021		December 31, 2020
	(Thousands of Dollars)
Cash and cash equivalents	$	7,948	$	153,625
Other long-term assets, net	8,802		8,801
Cash, cash equivalents and restricted cash	$	16,750	$	162,426