Supplemental Cash Flow Information

9 Months Ended

Sep. 30, 2013

Supplemental Cash Flow Information

10. Supplemental Cash Flow Information

The components of the change in other assets and liabilities, net, are as follows:

	Nine Months Ended September 30,
	2013		2012
	(Dollars in Thousands)
Other current and noncurrent assets	$	(42)	$	(9,694)
Accrued salaries, benefits and payroll taxes		(1,307)		(1,270)
Accrued insurance and other taxes		5,761		7,767
Accrued income taxes		18,369		7,817
Accrued pension, postretirement and postemployment benefits		(10,431)		(14,693)
Other current and noncurrent liabilities		13,228		14,956
	$	25,578	$	4,883

The change in other current and noncurrent assets from 2012 to 2013 is driven by unrecognized tax benefits related to the settlement of the APA described in Note 6 and an increase in sales tax refunds in 2012.

The change in accrued income taxes is driven by an increase in the estimated current tax liability for 2013.