Note 2. Additional Financial Statement Information

Additional statements of operations information is as follows:



	Year Ended December 31,
(millions)	2017			2016			2015
Production Expense
Lease Operating Expense	$	571		$	542		$	563
Production and Ad Valorem Taxes	138			78			127
Gathering, Transportation and Processing Expense ⁽¹⁾	432			480			306
Total	$	1,141		$	1,100		$	996
Exploration Expense
Leasehold Impairment and Amortization⁽²⁾	$	62		$	148		$	113
Dry Hole Cost	9			579			266
Seismic, Geological and Geophysical	27			76			34
Staff Expense	55			77			43
Other	35			45			32
Total	$	188		$	925		$	488
Loss on Marcellus Shale Upstream Divestiture
Loss on Sale	$	2,270		$	—		$	—
Firm Transportation Commitment ⁽²⁾	93			—			—
Other⁽³⁾	16			—			—
Total	$	2,379		$	—		$	—
Other Operating (Income) Expense, Net
Marketing Expense ⁽⁴⁾	$	47		$	58		$	33
Clayton Williams Acquisition Expenses ⁽⁵⁾	100			—			—
Corporate Restructuring Expense ⁽⁶⁾	—			8			51
Pension Plan Expense ⁽⁷⁾	—			—			88
Impact of Rosetta Merger ⁽⁸⁾	—			(25		)	81
North Sea Remediation Project Revision ⁽⁹⁾	(42		)	—			—
Loss on Asset Due to Terminated Contract ⁽¹⁰⁾	—			41			—
Gain on Divestitures, Net ⁽¹¹⁾	(326		)	(238		)	—
Other, Net	33			53			79
Total	$	(188	)	$	(103	)	$	332

⁽¹⁾

Certain of our gathering and processing expenses were historically presented as components of other operating expense, net, in our consolidated statement of operations. Beginning in 2017, we changed our presentation to reflect these as components of production expense. These costs are now included within gathering, transportation and processing expense.For the years ended December 31, 2016 and 2015, these costs totaled $17 million and $17 million, respectively, and have been reclassified from other operating expense, net to conform to current presentation.


⁽²⁾	See Note 6. Capitalized Exploratory Well Costs and Undeveloped Leasehold Costs.


⁽³⁾	Expense relates to unutilized commitments associated with Marcellus Shale firm transportation contracts. See Note 17. Commitments and Contingencies.


⁽⁴⁾	Amount includes costs for legal and advisory services and employee severance charges.


⁽⁵⁾	Expense relates to unutilized firm transportation and shortfalls in delivering or transporting minimum volumes under certain commitments.


⁽⁶⁾	See Note 3. Clayton Williams Energy Acquisition.


⁽⁷⁾	Expenses are associated with corporate organizational activities.


⁽⁸⁾	Amount includes reclassification of the actuarial loss from AOCL related to the re-measurement and termination of our defined benefit pension plan to net income (loss).


⁽⁹⁾	Amounts represent a purchase price allocation adjustment in 2016 and merger expenses in 2015. See Note 4. Acquisitions, Divestitures and Merger.


⁽¹⁰⁾	See Note 9. Asset Retirement Obligations.


⁽¹¹⁾	Amount relates to the termination of a rig contract offshore Falkland Islands as a result of a supplier's non-performance.


⁽¹²⁾	See Note 4. Acquisitions, Divestitures and Merger.

Additional balance sheet information is as follows:



	December 31,
(millions)	2017			2016
Accounts Receivable, Net
Commodity Sales	$	455		$	403
Joint Interest Billings	207			106
Proceeds Receivable ⁽¹⁾	—			40
Other	103			86
Allowance for Doubtful Accounts	(17		)	(20		)
Total	$	748		$	615
Other Current Assets
Inventories, Materials and Supplies	$	66		$	71
Inventories, Crude Oil	16			18
Assets Held for Sale⁽²⁾	629			18
Restricted Cash ⁽³⁾	38			30
Prepaid Expenses and Other Assets, Current	31			23
Total	$	780		$	160
Other Noncurrent Assets
Equity Method Investments	$	305		$	400
Mutual Fund Investments	57			71
Net Deferred Income Tax Asset	25			—
Other Assets, Noncurrent	74			37
Total	$	461		$	508
Other Current Liabilities
Production and Ad Valorem Taxes	$	84		$	115
Commodity Derivative Liabilities, Current	58			102
Income Taxes Payable	18			53
Asset Retirement Obligations, Current	51			160
Interest Payable	67			76
Compensation and Benefits Payable	98			110
Current Portion of Capital Lease and Other Obligations	61			63
Other Liabilities, Current	141			63
Total	$	578		$	742
Other Noncurrent Liabilities
Deferred Compensation Liabilities, Noncurrent	$	197		$	218
Asset Retirement Obligations, Noncurrent	824			775
Production and Ad Valorem Taxes	69			47
Marcellus Firm Transportation Commitment, Noncurrent ⁽⁴⁾	76			—
Other Liabilities, Noncurrent	79			63
Total	$	1,245		$	1,103


⁽¹⁾	Proceeds relate to the farm-out of a 35% interest in Block 12 offshore Cyprus and were received in January 2017. See Note 4. Acquisitions, Divestitures and Merger.

⁽²⁾Assets held for sale at December 31, 2017 include assets in the Greeley Crescent area of the DJ Basin, a 7.5% interest in the Tamar and Dalit fields, offshore Israel, certain non-strategic assets acquired in the Clayton Williams Energy Acquisition and the CONE investments. Assets held for sale at December 31, 2016 include assets in the Greeley Crescent area of the DJ Basin. See Note 4. Acquisitions, Divestitures and Merger.

⁽³⁾ Balance at December 31, 2017 represents amount held in escrow for the purchase of a midstream entity. Balance at December 31, 2016 represents amount held in escrow for the purchase of certain Delaware Basin properties. See Note 4. Acquisitions, Divestitures and Merger.


⁽⁴⁾	Relates to unutilized commitments associated with Marcellus Shale firm transportation contracts. See Note 4. Acquisitions, Divestitures and Merger.

Supplemental statements of cash flow information is as follows:



	Year Ended December 31,
(millions)	2017		2016		2015
Cash Paid During the Year For
Interest, Net of Amount Capitalized	$	346	$	327	$	260
Income Taxes Paid, Net	121		236		202
Non-Cash Financing and Investing Activities
Increase in Capital Lease and Other Obligations	—		5		55