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Other Financial Information
9 Months Ended
Sep. 30, 2019
Other Financial Information [Abstract]  
Other Financial Information Other Financial Information
Additional disclosures regarding cash flow activities are provided below.໿

Nine Months Ended
September 30,
(Thousands of dollars)
2019
 
2018
Net (increase) decrease in operating working capital, excluding cash and cash equivalents:
 
 
 
(Increase) decrease in accounts receivable ²
$
(128,698
)
 
(32,372
)
(Increase) decrease in inventories
4,398

 
21,367

(Increase) decrease in prepaid expenses
(3,745
)
 
(3
)
Increase (decrease) in accounts payable and accrued liabilities ²
165,224

 
1,185

Increase (decrease) in income taxes payable
3,078

 
322

Net (increase) decrease in noncash operating working capital
$
40,257

 
(9,501
)
Supplementary disclosures:
 
 
 
Cash income taxes paid, net of refunds
$
(4,563
)
 
(4,508
)
Interest paid, net of amounts capitalized of $0.2 million in 2019 and $0 in 2018
137,116

 
113,820

 
 
 
 
Non-cash investing activities:
 
 
 
Asset retirement costs capitalized ¹
$
48,203

 
2,907

(Increase) decrease in capital expenditure accrual
(52,659
)
 
27,551


 
 
 
1  Includes asset retirement obligations assumed as part of the LLOG acquisition of $37.3 million. See Note Q.
2 Excludes receivable/payable balances relating to mark-to-market of crude contracts and contingent consideration relating to acquisitions.