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,
	2022		2021
Decrease (increase) in current assets:
Receivables, net	$	(1,435)	$	(2,643)
Inventories	(703)		(232)

Prepaid expenses and other	(201)		28
Increase (decrease) in current liabilities:
Accounts payable	746		3,624
Accrued expenses	38		538
Taxes other than income taxes payable	(103)		200
Income taxes payable	41		115
Changes in current assets and current liabilities	$	(1,617)	$	1,630

Changes in current assets and current liabilities for the nine months ended September 30, 2022 were primarily due to the following:

•The increase in receivables was due to an increase in refined petroleum product prices in September 2022 compared to December 2021;

•The increase in inventories was due to an increase in inventory volumes with higher inventory unit prices in September 2022 compared to December 2021; and

•The increase in accounts payable was due to an increase in crude oil and other feedstock prices in September 2022 compared to December 2021, partially offset by a decrease in crude oil and other feedstock volumes purchased.

Changes in current assets and current liabilities for the nine months ended September 30, 2021 were primarily due to the following:

•The increase in receivables was primarily due to an increase in refined petroleum product prices in September 2021 compared to December 2020 combined with an increase in refined petroleum product sales volumes, partially offset by a decrease in income taxes receivable associated with the receipt of a $962 million refund related to our U.S. federal income tax return for 2020;

•The increase in accounts payable was primarily due to an increase in crude oil and other feedstock prices in September 2021 compared to December 2020 combined with an increase in crude oil and other feedstock volumes purchased; and

•The increase in accrued expenses was primarily due to an increase in our environmental credit obligations under fixed-price contracts that resulted from higher prices for renewable identification numbers (RINs) in September 2021 compared to December 2020.


	Nine Months Ended September 30,
	2022		2021
Interest paid in excess of amount capitalized, including interest on finance leases	$	383	$	397
Income taxes paid (refunded), net	2,630		(876)

Supplemental cash flow information related to our operating and finance leases was as follows (in millions):


	Nine Months Ended September 30,
	2022				2021
	Operating Leases		Finance Leases		Operating Leases		Finance Leases
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows	$	296	$	59	$	296	$	53
Investing cash flows	—		—		1		—
Financing cash flows	—		129		—		97
Changes in lease balances resulting from new and modified leases	132		156		366		93

There were no significant noncash investing and financing activities during the nine months ended September 30, 2022 or 2021, except as noted in the table above.