CHANGE IN WORKING CAPITAL

3 Months Ended

Mar. 31, 2013

NOTE 8 CHANGE IN WORKING CAPITAL

(unaudited)	Three months ended March 31,
(millions of dollars)	2013		2012

Decrease in accounts receivable and other	1		1
Increase/(decrease) in accounts payable and accrued liabilities	(2	)	1
Increase in accrued interest	4		5
Decrease in operating working capital	3		7

- 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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