Related Party Transactions (Tables)

9 Months Ended

Sep. 30, 2016

Schedule of Noncontrolling Interest Ownership Percentages

Noncontrolling interest consist of the following SPLC percentages retained at each of the following dates:



	Noncontrolling Interest
March 31, 2015	57.0	%
June 30, 2015	37.5	%
September 30, 2015	37.5	%

March 31, 2016	37.5	%
June 30, 2016	7.5	%
September 30, 2016	7.5	%

Schedule of Other Related Party Balances

Other related party balances consist of the following:



	September 30, 2016		December 31, 2015
Accounts receivable	$	7.2	$	9.8
Prepaid expenses	0.4		2.8
Accounts payable ⁽¹⁾	5.7		9.3
Deferred revenue	1.5		3.6
Accrued liabilities	5.6		3.6
Debt payable ⁽²⁾	343.9		457.6
Lease liability	25.0		22.8

⁽¹⁾ Accounts payable reflects amounts owed to SPLC for reimbursement of third-party expenses incurred by SPLC for our benefit.

⁽²⁾Debt payable reflects borrowings outstanding after taking into account unamortized debt issuance costs of $1.0 million and $0.6 million as of September 30, 2016 and December 31, 2015, respectively.

The following table shows related party expenses, including personnel costs described above, incurred by Shell and SPLC on our behalf that are reflected in the accompanying condensed consolidated statements of income for the indicated periods:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2016		2015		2016		2015
Operations and maintenance - related parties	$	5.3	$	4.5	$	15.9	$	14.2
General and administrative - related parties ⁽¹⁾	5.7		6.3		17.3		17.8

⁽¹⁾ For the three and nine months ended September 30, 2016 we incurred $1.9 million and $5.8 million, respectively, under the Zydeco Management Agreement, and $2.2 million and $6.4 million, respectively, under the Omnibus Agreement for the general and administrative fee. For the three and nine months ended September 30, 2015 we incurred $1.8 million and $5.4 million, respectively, under the Zydeco Management Agreement, and $2.1 million and $6.4 million, respectively, under the Omnibus Agreement for the general and administrative fee.