CHANGE IN OPERATING WORKING CAPITAL (Tables)

9 Months Ended

Sep. 30, 2019

CHANGE IN OPERATING WORKING CAPITAL

Schedule of change in operating working capital

(unaudited)	Nine months ended September 30,
(millions of dollars)	2019	2018
Change in accounts receivable and other (a)	16	3
Change in inventories	(1)	—
Change in other current assets	4	1
Change in accounts payable and accrued liabilities(a)	(11)	13
Change in accrued interest	8	8
Change in operating working capital	16	25

(a) Excludes certain non-cash items primarily related to capital accruals and credits.