CHANGE IN WORKING CAPITAL

12 Months Ended

Dec. 31, 2012

NOTE 12 CHANGE IN WORKING CAPITAL

Year Ended December 31 (millions of dollars)	2012	2011		2010


Decrease in accounts receivable and other	1	–		–
Increase/(decrease) in accounts payable and accrued liabilities	2	(3	)	3

Decrease/(increase) in operating working capital	3	(3	)	3

- Definition

The entire disclosure for supplemental cash flow activities, including cash, noncash, and part noncash transactions, for the period. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.

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