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STATEMENTS OF CASH FLOWS
12 Months Ended
Dec. 31, 2017
Statement of Cash Flows [Abstract]  
STATEMENTS OF CASH FLOWS
STATEMENTS OF CASH FLOWS

Changes in current assets and current liabilities were as follows:
 
Year Ended December 31,
 
2017
 
2016
 
2015
 
(Thousands of Dollars)
Decrease (increase) in current assets:
 
 
 
 
 
Receivable from related party, net
$

 
$
(993
)
 
$
1,134

Income tax receivable
198

 
909

 
(1
)
Other receivables
(26
)
 
(32
)
 
22

Other current assets
(44
)
 
(117
)
 
(8
)
Increase (decrease) in current liabilities:
 
 
 
 
 
Payable to related party
(112
)
 

 

Accounts payable
2

 
(222
)
 
16

Accrued compensation expense

 
(1,339
)
 
(954
)
Accrued liabilities
40

 
120

 
(97
)
Taxes other than income tax
34

 
(1,662
)
 
184

Changes in current assets and current liabilities
$
92

 
$
(3,336
)
 
$
296



Cash flows related to interest and income tax were as follows:
 
Year Ended December 31,
 
2017
 
2016
 
2015
 
(Thousands of Dollars)
Cash paid for interest
$
1,395

 
$
890

 
$
736

Cash refunded for income tax, net
$
(198
)
 
$
(900
)
 
$
(50
)


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 5 for further details.

Non-cash investing and financing activities mainly consisted of:
Adjustments to our investment in NuStar Energy and accumulated other comprehensive income (loss) through recognition of our proportionate share of NuStar Energy’s accumulated other comprehensive income (loss); and
Prior to the Employee Transfer, pension funding adjustments recognized in accumulated other comprehensive income (loss).