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STATEMENTS OF CASH FLOWS
 3 Months Ended
Mar. 31, 2016
Statement of Cash Flows [Abstract]  
STATEMENTS OF CASH FLOWS
STATEMENTS OF CASH FLOWS

Changes in current assets and current liabilities were as follows: 
 
Three Months Ended March 31,
 
2016
 
2015
 
(Thousands of Dollars)
Decrease (increase) in current assets:
 
 
 
Receivable from related party, net
$
1,143

 
$
(1,034
)
Income tax receivable
—

 
50

Other receivables
(32
)
 
88

Other current assets
76

 
194

Increase (decrease) in current liabilities:
 
 
 
Accounts payable
(220
)
 
(202
)
Accrued compensation expense
(1,339
)
 
1,986

Accrued liabilities
(81
)
 
(115
)
Taxes other than income tax
(1,538
)
 
(1,468
)
Changes in current assets and current liabilities
$
(1,991
)
 
$
(501
)


The above changes in current assets and current liabilities differ from changes between amounts reflected in our consolidated balance sheets due to the non-cash related party transactions associated with the Employee Transfer. Please refer to Note 3 for further details.

Cash flows related to interest and income tax were as follows:
 
Three Months Ended March 31,
 
2016
 
2015
 
(Thousands of Dollars)
Cash paid for interest
$
200

 
$
174

Cash refunded for income tax
$
—

 
$
(49
)