CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions		Dec. 31, 2015	Dec. 31, 2014
Current assets
Cash and cash equivalents	[1]	$ 93.0	$ 150.2	[2]
Accounts receivable - third parties, net		18.8	18.3	[2]
Accounts receivable - related parties		9.8	16.1	[2]
Allowance oil		4.2	4.1	[2]
Prepaid expenses		5.0	4.3	[2]
Total current assets		130.8	193.0	[2]
Equity method investments		185.0	160.7	[2]
Property, plant and equipment, net		392.9	372.2	[2]
Other assets		6.8	4.2	[2]
Total assets		715.5	730.1	[2]
Current liabilities
Accounts payable - third parties		0.2	0.6	[2]
Accounts payable - related parties	[3]	9.3	11.0	[2]
Distribution payable to SPLC		0.0	11.9	[2]
Deferred revenue - third parties		2.6	15.3	[2]
Deferred revenue - related parties		3.6	4.7	[2]
Accrued liabilities - third parties		6.8	2.0	[2]
Accrued liabilities - related parties	[4]	3.6	1.4	[2]
Total current liabilities		26.1	46.9	[2]
Long-term liabilities
Debt payable - related party		458.2	0.0	[2]
Long-term lease liability		22.8	0.0	[2]
Asset retirement obligations		1.3	1.3	[2]
Total long-term liabilities		482.3	1.3	[2]
Total liabilities		$ 508.4	$ 48.2	[2]
Commitments and Contingencies (Note 14)				[2]
EQUITY
Total partners' capital		$ 98.7	$ 417.0	[2]
Net parent investment		0.0	103.0	[2]
Noncontrolling interest		108.4	161.9	[2]
Total equity	[2]	207.1	681.9
Total liabilities and equity		715.5	730.1	[2]
Shell Pipeline Company L P
EQUITY
General Partner - SPLC (3,098,825 and 2,754,084 units issued and outstanding as of December 31, 2015 and December 31, 2014)		(998.6)	(18.0)	[2]
Common Units
EQUITY
Limited partner unitholders			1,016.2
Common Units | General Public
EQUITY
Limited partner unitholders		1,637.5	1,016.2	[2]
Common Units | Shell Pipeline Company L P
EQUITY
Limited partner unitholders		(130.4)	(140.3)	[2]
Subordinated Units | Shell Pipeline Company L P
EQUITY
Limited partner unitholders		(409.8)	(440.9)	[2]
Total equity		$ (409.8)	$ (440.9)

[1] The 2015 financial information has been retrospectively adjusted for the acquisition of the Shell Auger and Lockport Operations from January 1, 2015 through September 30, 2015.

[2] Prior period financial information has been retrospectively adjusted for the acquisition of the Shell Auger and Lockport Operations.

[3] Accounts payable – related parties reflects amounts owed to SPLC for reimbursement of third-party expenses incurred by SPLC for our benefit.

[4] Accrued liabilities -- related parties reflects $1.3 million accrued interest, $1.2 million fuel accrual, $0.6 FERC accrual and $0.5 million other accrued liabilities