CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Current assets
Cash and cash equivalents	$ 121.9	$ 93.0
Accounts receivable - third parties, net	18.4	18.8
Accounts receivable - related parties	10.1	9.8
Allowance oil	9.0	4.2
Prepaid expenses	6.0	5.0
Total current assets	165.4	130.8
Equity method investments	262.4	185.0
Property, plant and equipment, net	398.0	392.9
Cost investments	39.8	6.2
Total assets	865.6	714.9
Current liabilities
Accounts payable - third parties	1.5	0.2
Accounts payable - related parties	5.2	9.3
Deferred revenue - third parties	6.0	2.6
Deferred revenue - related parties	7.9	3.6
Accrued liabilities - third parties	5.6	6.8
Accrued liabilities - related parties	5.1	3.6
Total current liabilities	31.3	26.1
Noncurrent liabilities
Debt payable - related party	686.0	457.6
Lease liability - related party	24.9	22.8
Asset retirement obligations	1.4	1.3
Other unearned income	2.1	0.0
Total noncurrent liabilities	714.4	481.7
Total liabilities	745.7	507.8
Commitments and Contingencies (Note 13)
EQUITY
Total partners' capital	98.3	98.7
Noncontrolling interest	21.6	108.4
Total equity	119.9	207.1
Total liabilities and equity	865.6	714.9
Shell Pipeline Company L P
EQUITY
General partner – SPLC (3,618,723 and 3,098,825 units issued and outstanding as of December 31, 2016 and December 31, 2015)	(1,873.7)	(998.6)
Common Units | General Public
EQUITY
Limited partner unitholders	2,485.7	1,637.5
Common Units | Shell Pipeline Company L P
EQUITY
Limited partner unitholders	(124.1)	(130.4)
Subordinated Units | Shell Pipeline Company L P
EQUITY
Limited partner unitholders	(389.6)	(409.8)
Total equity	(389.6)	(409.8)
General Partner | Shell Pipeline Company L P
EQUITY
Total equity	$ (1,873.7)	$ (998.6)