SUPPLEMENTAL CASH FLOW INFORMATION

6 Months Ended

Jun. 30, 2023

Supplemental Cash Flow Elements [Abstract]

The following table provides supplemental cash flow information for the periods indicated:


	Six Months Ended June 30,
	2023		2022
	(in thousands)
Cash paid for income taxes, net (1)	$	1,196	$	680
Cash paid for interest	$	8,406	$	2,360
Cash paid for operating leases	$	587	$	3,576

(1) Includes the net effect of tax refunds of $11 thousand received in the second quarter of 2023 associated with prior period Canadian taxes and $84 thousand received in the second quarter of 2022 associated with carrying back U.S. net operating losses incurred during 2020 and prior periods allowed for by the provisions of the CARES Act.

For the six months ended June 30, 2023 and 2022, we had non-cash investing activities for capital expenditures for property and equipment that were financed through “Accounts payable and accrued expenses” and “Accounts Payable and accrued expenses — related party” and an accrued reimbursement associated with our collaborative arrangement included in “Accounts receivable, net” as presented in the table below for the periods indicated:


	Six months ended June 30,
	2023		2022
	(in thousands)
Property and equipment financed through accounts payable and accrued expenses	$	(302)	$	(1,941)
Accrued reimbursement of property and equipment	$	(12)	$	—

We recorded $0.8 million and $0.7 million as of June 30, 2023 and 2022, respectively, for new, extended, canceled or declassified right-of-use lease assets and associated liabilities. See Note 8. Leases for further discussion.

Non-cash contribution to Hardisty South EntitiesPrior to our acquisition, the Hardisty South entities had non-cash activities associated with related party accounts payable and equity balances. The Hardisty South entities received a non-cash contribution of $18.2 million in March 2022 from USD North America LP, a wholly-owned subsidiary of our Sponsor, in exchange for its assumption of an aggregate amount of related party deb

USD Partners LP 10-Q