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SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION
 9 Months Ended
Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION
Temporary Investments
Temporary investments with an original maturity of three months or less and money market funds with greater than three-month maturities but with the right to redeem without notice are treated as cash equivalents and are stated at cost. Temporary investments totaled $86 million and $64 million at September 30, 2022 and December 31, 2021, respectively.

Accounts and Notes Receivable
Accounts and notes receivable, net, by classification were:
In millions
September 30, 2022December 31, 2021
Accounts and notes receivable:
Trade
$458 $391 
Notes and other
24 11 
Total
$482 $402 
The allowance for expected credit losses was $20 million and $19 million at September 30, 2022 and December 31, 2021, respectively. Based on the Company’s accounting estimates and the facts available as of the reporting date, we believe our allowance for expected credit losses is adequate.

Inventories
In millions
September 30, 2022December 31, 2021
Raw materials
$35 $37 
Finished paper and pulp products
215 164 
Operating supplies
74 69 
Other
14 9 
Total$338 $279 
Plants, Properties and Equipment, Net
Accumulated depreciation was $3.5 billion each at September 30, 2022 and December 31, 2021, respectively. Depreciation expense was $30 million and $33 million for the three months and $94 million and $95 million for the nine months ended September 30, 2022 and 2021, respectively.

Non-cash additions to plants, property and equipment included within accounts payable were $11 million and $6 million at September 30, 2022 and December 31, 2021.

Interest

Interest payments of $55 million and $1 million were made during the nine months ended September 30, 2022 and September 30, 2021, respectively.

Amounts related to interest were as follows:

Three Months Ended
September 30		Nine Months Ended
September 30
In millions
2022202120222021
Interest expense$21 $12 $59 $13 
Interest income(2)(2)(5)(32)
Capitalized interest cost(1)— (2)— 
Total$18 $10 $52 $(19)

ASSET RETIREMENT OBLIGATIONS

At both September 30, 2022 and December 31, 2021, we had recorded liabilities of $26 million related to asset retirement obligations. These amounts are included in “Other liabilities.”