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,
	2023		2022
Increase in current assets:
Receivables, net	$	(709)	$	(1,435)
Inventories	(720)		(703)

Prepaid expenses and other	(40)		(201)
Increase (decrease) in current liabilities:
Accounts payable	656		746
Accrued expenses	(31)		38
Taxes other than income taxes payable	(222)		(103)
Income taxes payable	(629)		41
Changes in current assets and current liabilities	$	(1,695)	$	(1,617)

Changes in current assets and current liabilities for the nine months ended September 30, 2023 were primarily due to the following:

•The increase in receivables was due to an increase in refined petroleum product prices in September 2023 compared to December 2022;

•The increase in inventories was due to an increase in inventory volumes in September 2023 compared to December 2022;

•The increase in accounts payable was due to an increase in crude oil and other feedstock prices in September 2023 compared to December 2022; and

•The decrease in income taxes payable was primarily due to income tax payments made during the nine months ended September 30, 2023.

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 valued at higher 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 related volumes purchased.


	Nine Months Ended September 30,
	2023		2022
Interest paid in excess of amount capitalized, including interest on finance leases	$	372	$	383
Income taxes paid, net	3,098		2,630

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


	Nine Months Ended September 30,
	2023				2022
	Operating Leases		Finance Leases		Operating Leases		Finance Leases
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows	$	316	$	81	$	296	$	59

Financing cash flows	—		190		—		129
Changes in lease balances resulting from new and modified leases	343		84		132		156

There were no significant noncash investing and financing activities during the nine months ended September 30, 2023 or 2022, except as noted in the table above.