Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2016

Schedule of Other Related Party Balances

Other related party balances consist of the following:



	December 31,
	2016		2015
Accounts receivable	$	10.1	$	9.8
Prepaid expenses	2.7		2.8
Accounts payable⁽¹⁾	5.2		9.3
Deferred revenue	7.9		3.6
Accrued liabilities ⁽²⁾	5.1		3.6
Debt payable ⁽³⁾	686.0		457.6
Lease liability	24.9		22.8


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


⁽²⁾	As of December 31, 2016 Accrued liabilities -- related parties reflects $2.6 million accrued interest, $1.6 million fuel accrual and $0.9 million other accrued liabilities. As of December 31, 2015 Accrued liabilities -- related parties reflects $1.3 million accrued interest, $1.2 million fuel accrual, $0.6 million FERC accrual and $0.5 million other accrued liabilities.


⁽³⁾	Debt payable reflects borrowings outstanding after taking into account unamortized debt issuance cost of $0.9 million and $0.6 million as of December 31, 2016 and 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 consolidated statements of income for the indicated periods:



	2016		2015		2014
Operations and maintenance - related parties	$	20.7	$	18.5	$	21.7
General and administrative - related parties ⁽¹⁾	23.1		24.6		17.0

(1) For 2016, 2015 and 2014, we incurred $7.7 million, $7.4 million and $3.5 million, respectively, under the Management Agreement and $8.5 million, $8.5 million and $1.4 million, respectively, under the Omnibus Agreement for general and administrative services.

Schedule of Other Contribution from Parent

The following table reflects other contributions from our Parent in 2016 and 2015:



	2016		2015
Contribution of JV Partner payment ⁽¹⁾	$	—	$	4.5
Reimbursement of Zydeco directional drill ⁽²⁾	1.4		2.3
Mars cavern integrity project indemnification ⁽³⁾	—		2.9
Reimbursement for Zydeco FERC rate case ⁽⁴⁾	—		1.4
Reimbursement by SPLC ⁽⁵⁾	—		1.8
Reimbursement of Lockport Stormwater project ⁽⁶⁾	1.6		—
Total contributions ⁽⁷⁾	$	3.0	$	12.9

(1) The JV partner agreed to pay us $4.5 million in 2015 in order to secure a waiver of rights of refusal from SOPUS and us permitting the JV partner to acquire another owner’s interest in Poseidon.

(2) Contractual reimbursement by SPLC pursuant to the Purchase and Sale Agreement for our proportionate share of costs and expenses incurred by Zydeco after April 1, 2015 regarding a directional drilling project.

(3) Environmental indemnification by SPLC under the Omnibus Agreement regarding maintenance expense for Mars underground cavern integrity project including inspections, plug and abandonment, installations and integrity tests to return the Mars Cavern 4 to service.

(4) Legal indemnification by SPLC under the Omnibus Agreement for expenses and settlement payments relating to the Zydeco FERC rate case.

(5) Contractual reimbursement by SPLC pursuant to the Pecten Contribution Agreement regarding costs and expenses for maintenance projects at Lockport.

(6) Contractual reimbursement by SPLC pursuant to the Purchase and Sale Agreement for our proportionate share of costs and expenses incurred by Lockport regarding the storm water improvement project.

(7) Total contributions for 2016 include $2.8 million of cash received and $0.2 million contribution receivable from our Parent. Total contributions for 2015 include $11.1 million of cash received and $1.8 million contribution receivable from our Parent.