Variable Interest Entity (Tables)

9 Months Ended

Sep. 30, 2013

The impact of the misstatement is shown in the tables below (in thousands).

	December 31, 2012
Balance Sheet	As previously reported			As restated
Cash and cash equivalents	$	347,899		$	345,756
Receivables, net	198,769			197,977
Other current assets	35,053			34,871
Total current assets	656,639			653,522

Property, plant and equipment	5,700,176			5,542,316
Less: accumulated depreciation	(624,548		)	(602,698		)
Total property, plant and equipment, net	5,075,628			4,939,618

Investment in unconsolidated affiliates	31,179			63,054
Other long-term assets	2,242			2,140
Total assets	6,835,716			6,728,362

Accounts payable	320,645			320,627
Accrued liabilities	391,352			390,178
Total current liabilities	739,226			738,034

Deferred income taxes	191,318			189,428
Other long-term liabilities	134,340			134,261

Common units	2,134,714			2,097,404
Non-controlling interest in consolidated subsidiaries	328,346			261,463

Total equity	3,215,591			3,111,398
Total liabilities and equity	6,835,716			6,728,362

	Three months ended September 30, 2012						Nine months ended September 30, 2012
Statement of Operations	As previously reported			As restated			As previously reported			As restated
Revenue	$	320,137		$	316,976		$	1,029,304		$	1,019,709
Total revenue	283,737			280,576			1,080,256			1,070,661

Facility expenses	53,293			52,883			150,671			149,438
Selling, general and administrative expenses	21,922			21,723			69,025			68,471
Depreciation	48,136			46,554			132,199			127,472
Accretion of asset retirement obligations	141			140			540			536
Total operating expenses	274,175			271,983			760,353			753,835

Income from operations	9,562			8,593			319,903			316,826
Equity in earnings from unconsolidated affiliates	246			706			788			2,254
(Loss) income before provision for income tax	(22,176		)	(22,685		)	230,251			228,640
Net (loss) income	(14,756		)	(15,265		)	188,653			187,042
Net loss (income) attributable to non-controlling interest	416			925			(65		)	1,546

	Nine months ended September 30, 2012
Statement of Cash Flows	As previously reported			As restated
Cash flows from operating activities:
Net income	$	188,653		$	187,042
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	132,199			127,472
Accretion of asset retirement obligations	540			536
Equity in earnings from unconsolidated affiliate	(788		)	(2,254		)
Distributions from unconsolidated affiliate	2,200			6,624
Receivables	32,739			32,248
Other current assets	(12,707		)	(12,866		)
Accounts payable and accrued liabilities	36,737			36,837
Net cash provided by operating activities	389,718			385,784

Cash flows from investing activities:
Capital expenditures	(1,240,866		)	(1,239,705		)
Investment in unconsolidated affiliates	—			(839		)
Net cash flows used in investing activities	(1,746,071		)	(1,745,749		)

Cash flows from financing activities:
Contributions from non-controlling interest	56,940			56,101
Payment of distributions to non-controlling interest	(4,495		)	(71		)
Net cash flows provided by financing activities	1,654,401			1,657,986

Net increase in cash and cash equivalents	298,048			298,021
Cash and cash equivalents at beginning of year	117,016			114,332
Cash and cash equivalents at end of period	415,064			412,353

	Common Units						Non-controlling Interest						Total Equity
Statement of Changes in Equity	As previously reported			As restated			As previously reported			As restated			As previously reported			As restated
December 31, 2011	$	679,309		$	642,522		$	70,227		$	189		$	1,502,067		$	1,395,242
Distributions paid	(244,169		)	(244,169		)	(4,495		)	(71		)	(248,664		)	(244,240		)
Contributions from non-controlling interest	—			—			56,940			56,101			56,940			56,101
Deferred income tax impact from changes in equity	(74,855		)	(75,248		)	—			—			(74,855		)	(75,248		)
Net income (loss)	188,588			188,588			65			(1,546		)	188,653			187,042
September 30, 2012	1,745,672			1,708,492			122,737			54,673			2,620,940			2,515,696