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Supplemental Cash Flow Information
9 Months Ended
Sep. 30, 2019
Supplemental Cash Flow Information [Abstract]  
SUPPLEMENTAL CASH FLOW INFORMATION
12.
SUPPLEMENTAL CASH FLOW INFORMATION

In order to determine net cash provided by operating activities, net income is adjusted by, among other things, changes in current assets and current liabilities as follows (in millions):
 
Nine Months Ended
September 30,
 
2019
 
2018
Decrease (increase) in current assets:
 
 
 
Receivables, net
$
(669
)
 
$
(1,307
)
Inventories
126

 
(1,134
)
Prepaid expenses and other
373

 
(65
)
Increase (decrease) in current liabilities:
 
 
 
Accounts payable
914

 
1,890

Accrued expenses
(92
)
 
(168
)
Taxes other than income taxes payable
(25
)
 
(32
)
Income taxes payable
101

 
(358
)
Changes in current assets and current liabilities
$
728

 
$
(1,174
)


Cash flows related to interest and income taxes were as follows (in millions):
 
Nine Months Ended
September 30,
 
2019
 
2018
Interest paid in excess of amount capitalized,
including interest on finance leases
$
303

 
$
344

Income taxes paid (received), net
(184
)
 
1,116



Supplemental cash flow information related to our operating and finance leases was as follows (in millions):
 
Nine Months Ended
September 30, 2019
 
Operating
Leases
 
Finance
Leases
Cash paid for amounts included in the
measurement of lease liabilities:
 
 
 
Operating cash flows
$
329

 
$
38

Investing cash flows
1

 

Financing cash flows

 
24

Changes in lease balances resulting from new
and modified leases (a)
1,673

 
221

___________________
(a)
Includes noncash activity of $1.3 billion for ROU assets for operating leases recorded on January 1, 2019 upon adoption of Topic 842.

Noncash investing and financing activities during the nine months ended September 30, 2019 also included the derecognition of the property, plant, and equipment and long-term liability related to previous owner accounting and the recognition of our investment in joint venture associated with a build-to-suit lease arrangement as described in Note 6.

Noncash investing and financing activities during the nine months ended September 30, 2018 included the recognition of terminal assets and related obligation under owner accounting as described in Note 6.