COCA COLA CO | 2013 | FY | 3

Net cash provided by (used in) operating activities attributable to the net change in operating assets and liabilities is composed of the following (in millions):
Year Ended December 31,
2013

 
2012

 
2011

(Increase) decrease in trade accounts receivable
$
28

 
$
(33
)
 
$
(562
)
(Increase) decrease in inventories
(105
)
 
(286
)
 
(447
)
(Increase) decrease in prepaid expenses and other assets
(163
)
 
(29
)
 
(350
)
Increase (decrease) in accounts payable and accrued expenses
(158
)
 
(556
)
 
63

Increase (decrease) in accrued taxes
22

 
770

 
(132
)
Increase (decrease) in other liabilities
(556
)
 
(946
)
 
(465
)
Net change in operating assets and liabilities
$
(932
)
 
$
(1,080
)
 
$
(1,893
)

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