UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Current assets
Cash and cash equivalents	$ 160.8	$ 93.0
Accounts receivable – third parties, net	13.3	18.8
Accounts receivable – related parties	7.2	9.8
Allowance oil	7.8	4.2
Prepaid expenses	0.7	5.0
Total current assets	189.8	130.8
Equity method investments	174.2	185.0
Property, plant and equipment, net	395.5	392.9
Cost investments	37.7	6.2
Total assets	797.2	714.9
Current liabilities
Accounts payable – third parties	1.5	0.2
Accounts payable – related parties	5.7	9.3
Deferred revenue – third parties	4.3	2.6
Deferred revenue – related parties	1.5	3.6
Accrued liabilities – third parties	7.9	6.8
Accrued liabilities – related parties	5.6	3.6
Total current liabilities	26.5	26.1
Noncurrent liabilities
Debt payable – related party	343.9	457.6
Lease liability – related party	25.0	22.8
Asset retirement obligations	1.4	1.3
Total noncurrent liabilities	370.3	481.7
Total liabilities	396.8	507.8
Commitments and Contingencies (Note 11)
EQUITY
Total partners' capital	378.4	98.7
Noncontrolling interest	22.0	108.4
Total equity	400.4	207.1
Total liabilities and equity	797.2	714.9
Shell Pipeline Company L P
EQUITY
General partner unitholders	(1,580.6)	(998.6)
Common Units | General Public
EQUITY
Limited partner unitholders	2,479.3	1,637.5
Common Units | Shell Pipeline Company L P
EQUITY
Limited partner unitholders	(125.6)	(130.4)
Subordinated Units | Shell Pipeline Company L P
EQUITY
Limited partner unitholders	(394.7)	(409.8)
Total equity	$ (394.7)	$ (409.8)