Supplemental Cash Flow Information

12 Months Ended

Dec. 31, 2021

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Information

22. Supplemental Cash Flow Information

	Year Ended December 31,
(In millions)	2021		2020		2019
Net cash (used in) provided by operating activities included:
Interest and other financial costs paid (net of amount capitalized)	$	(319)	$	(248)	$	(151)
Income taxes (paid) refunded	$	(75)	$	45	$	38
Non-cash investing and financing activities:
Change in accrued capital expenditures	$	40	$	(121)	$	(70)
U. S. Steel common stock issued for employee/non-employee director stock plans	$	28	$	19	$	19
Capital expenditures funded by finance lease borrowings	$	18	$	31	$	46
Export Credit Agreement (ECA) financing	$	23	$	34	$	—
Big River Steel put and call options (a)	$	—	$	—	$	21

(a)The Big River Steel put and call options amount represents the excess of the Class B Common Put Option and the Class B Common Call Option liabilities over the U. S. Steel Call Option asset from U. S. Steel's acquisition of its 49.9% ownership interest in Big River Steel on October 31, 2019. The exercise of the U. S. Steel Call Option on December 8, 2020 legally extinguished the remaining Big River Steel put and call options. See Note 7 for further details. U. S. Steel completed the purchase of the remaining interest in Big River Steel on January 15, 2021. See Note 5 for further details.