Reclassifications Affecting Statement of Cash Flows

In conjunction with the ongoing integration of Badlands into its financial reporting environment during 2013, the Partnership obtained further information about acquisition date balance sheet, including the nature of the items comprising assumed Accounts payable and accrued liabilities. The Partnership determined that certain assumed liabilities related to purchases that, under its accounting policies, the Partnership considered capital in nature. Consequently, the Partnership made certain refinements to better reflect Badlands cash flow activity on a basis similar to that used its other operations. As a result of these refinements, certain Badlands cash flow activity was presented in its 2013 Form 10-K on a basis different than that utilized for previous quarterly reporting during 2013. In preparing this quarterly report the Partnership has made certain measurement period reclassifications to the comparative Statement of Cash Flows for the three months ended March 31, 2013 to conform to the presentation of its Form 10-K, reclassifying $18.9 million related to capital expenditures previously included in Accounts payable and other liabilities of operating activities to Outlays for property, plant and equipment in investing activities, as shown below.

	Three Months Ended March 31, 2013
Revised line items Consolidated Statement of Cash Flows	As Reported			Reclassification			Revised

Cash Flows from operating activities
Changes in operating assets and liabilities:
Accounts payable and other liabilities	$	(59.9	)	$	18.9		$	(41.0	)
Net cash provided by operating activities		174.0			18.9			192.9

Cash flows from investing activities:
Changes in investing assets and liabilities:
Outlays for property, plant and equipment		(202.9	)		(18.9	)		(221.8	)
Net cash used in investing activities		(207.5	)		(18.9	)		(226.4	)