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Supplemental Cash Flow Information
3 Months Ended
Mar. 31, 2021
Supplemental Cash Flow Information [Abstract]  
Supplemental Cash Flow Information
Note 17.  Supplemental Cash Flow Information

The following table provides information regarding the net effect of changes in our operating accounts and cash payments for interest and income taxes for the periods indicated:

 
 
For the Three Months
Ended March 31,
 
 
 
2021
   
2020
 
Decrease (increase) in:
           
Accounts receivable – trade
 
$
(1,214.7
)
 
$
1,702.4
 
Accounts receivable – related parties
   
(1.6
)
   
0.5
 
Inventories
   
(95.7
)
   
507.7
 
Prepaid and other current assets
   
158.4
     
1,001.7
 
Other assets
   
2.3
     
22.7
 
Increase (decrease) in:
               
Accounts payable – trade
   
83.5
     
22.4
 
Accounts payable – related parties
   
(64.4
)
   
(93.0
)
Accrued product payables
   
1,591.7
     
(1,743.1
)
Accrued interest
   
(231.4
)
   
(193.4
)
Other current liabilities
   
(160.2
)
   
(896.4
)
Other liabilities
   
31.1
     
10.2
 
Net effect of changes in operating accounts
 
$
99.0
   
$
341.7
 
                 
Cash payments for interest, net of $19.6 and $30.5 capitalized during the
   three months ended March 31, 2021 and 2020, respectively
 
$
541.1
   
$
496.3
 
                 
Cash payments (refunds) for federal and state income taxes
 
$
(4.5
)
 
$
0.4
 

We incurred liabilities for construction in progress that had not been paid at March 31, 2021 and December 31, 2020 of $283.4 million and $236.1 million, respectively.  Such amounts are not included under the caption “Capital expenditures” on the Unaudited Condensed Statements of Consolidated Cash Flows.

We recognized non-cash charges totaling $11.5 million for involuntary conversions during the first quarter of 2021 that are a component of net losses attributable to asset sales and related matters.