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STATEMENTS OF CASH FLOWS
6 Months Ended
Jun. 30, 2016
Statement of Cash Flows [Abstract]  
STATEMENTS OF CASH FLOWS
STATEMENTS OF CASH FLOWS

Changes in current assets and current liabilities were as follows: 
 
Six Months Ended June 30,
 
2016
 
2015
 
(Thousands of Dollars)
Decrease (increase) in current assets:
 
 
 
Receivable from related party, net
$
(1,124
)
 
$
(5,018
)
Income tax receivable

 
52

Other receivables
(32
)
 
91

Other current assets
(53
)
 
149

Increase (decrease) in current liabilities:
 
 
 
Accounts payable
(203
)
 
(208
)
Accrued compensation expense
(1,339
)
 
4,281

Accrued liabilities
(9
)
 
(77
)
Taxes other than income tax
(1,653
)
 
(907
)
Changes in current assets and current liabilities
$
(4,413
)
 
$
(1,637
)


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:
 
Six Months Ended June 30,
 
2016
 
2015
 
(Thousands of Dollars)
Cash paid for interest
$
418

 
$
350

Cash paid (refunded) for income tax
$
2

 
$
(52
)