CHANGE IN OPERATING WORKING CAPITAL

9 Months Ended

Sep. 30, 2013

NOTE 10 CHANGE IN OPERATING WORKING CAPITAL

(unaudited)	Nine months ended September 30,
(millions of dollars)	2013	2012(a)

Change in accounts receivable and other	5	7
Change in accounts payable and accrued liabilities	(2)	(3)
Change in accounts payable to affiliates	(2)	(1)
Change in accrued interest	10	10
Change in operating working capital	11	13

(a) Recast as discussed in Note 2 and Note 4.

- 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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