Additional financial information with respect to cash payments and receipts, Interest expense, net, Other loss, net, Accounts payable and accrued liabilities and Other noncurrent liabilities is as follows (millions):

	Nine Months Ended September 30,
	2014		2013
			(recast)
Cash Flows
Cash payments made for interest	$	(891)	$	(878)
Interest income received		44		38
Cash interest payments, net	$	(847)	$	(840)

Cash payments made for income taxes	$	(1,424)	$	(844)
Income tax refunds received		43		62
Cash tax payments, net	$	(1,381)	$	(782)

	Three Months Ended				Nine Months Ended
	9/30/14		9/30/13		9/30/14		9/30/13
			(recast)				(recast)
Interest Expense, Net
Interest income	$	39	$	21	$	139	$	72
Interest expense		(346)		(321)		(1,007)		(961)
Total interest expense, net	$	(307)	$	(300)	$	(868)	$	(889)

	Three Months Ended				Nine Months Ended
	9/30/14		9/30/13		9/30/14		9/30/13
			(recast)				(recast)
Other Loss, Net
Investment gains (losses), net	$	(78)	$	12	$	(57)	$	67
Loss on equity method investees		(63)		(26)		(83)		(117)
Other		6		(6)		-		(10)
Total other loss, net	$	(135)	$	(20)	$	(140)	$	(60)

	September 30, 2014		December 31, 2013
			(recast)
Accounts Payable and Accrued Liabilities
Accounts payable	$	499	$	505
Accrued expenses		2,012		1,724
Participations payable		2,415		2,302
Programming costs payable		739		705
Accrued compensation		880		1,047
Accrued interest		364		313
Accrued income taxes		143		158
Total accounts payable and accrued liabilities	$	7,052	$	6,754

	September 30, 2014		December 31, 2013
			(recast)
Other Noncurrent Liabilities
Noncurrent tax and interest reserves	$	1,599	$	2,540
Participations payable		1,012		1,078
Programming costs payable		1,001		1,076
Noncurrent pension and post-retirement liabilities		716		696
Deferred compensation		489		542
Other noncurrent liabilities		789		392
Total other noncurrent liabilities	$	5,606	$	6,324

The Company's collaborative arrangements primarily relate to arrangements entered into with third parties to jointly finance and distribute theatrical productions and the arrangement entered into with CBS Broadcasting, Inc. (“CBS”) and The National Collegiate Athletic Association (the “NCAA”) that provides Turner and CBS with exclusive television, Internet and wireless rights to the NCAA Division I Men's Basketball Championship events (the “NCAA Tournament”) in the United States and its territories and possessions through 2024.

For the Company's collaborative arrangements entered into with third parties to jointly finance and distribute theatrical productions, net participation costs of $69 million and $108 million were recorded in Costs of revenues for the three months ended September 30, 2014 and 2013, respectively, and $374 million and $351 million were recorded in Costs of revenues for the nine months ended September 30, 2014 and 2013, respectively.

The aggregate programming rights fee, production costs, advertising revenues and sponsorship revenues related to the NCAA Tournament and related programming are shared equally by Turner and CBS. However, if the amount paid for the programming rights fee and production costs, in any given year, exceeds advertising and sponsorship revenues for that year, CBS' share of such shortfall is limited to specified annual amounts, ranging from approximately $90 million to $30 million.