Related Party Transactions (Tables)

3 Months Ended

Mar. 31, 2017

Schedule of Other Related Party Balances

Other related party balances consist of the following:



	March 31, 2017		December 31, 2016
Accounts receivable	$	13.3	$	10.1
Prepaid expenses	3.6		2.7
Accounts payable⁽¹⁾	5.7		5.2
Deferred revenue	14.2		7.9
Accrued liabilities ⁽²⁾	6.2		5.1
Debt payable ⁽³⁾	685.3		686.0
Lease liability – related party	24.7		24.9

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

⁽²⁾ As of March 31, 2017, accrued liabilities reflects $2.9 million accrued interest, $1.4 million fuel accrual and $1.9 million other accrued liabilities. As of December 31, 2016, accrued liabilities reflects $2.6 million accrued interest, $1.6 million fuel accrual and $0.9 million other accrued liabilities.

⁽³⁾Debt payable reflects borrowings outstanding after taking into account unamortized debt issuance costs of $1.6 million and $0.9 million as of March 31, 2017 and December 31, 2016, 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 March 31,
	2017		2016
Operations and maintenance - related parties	$	8.5	$	5.4
General and administrative - related parties ⁽¹⁾	6.4		5.7

⁽¹⁾ For the three months ended March 31, 2017 we incurred $2.0 million under the Management Agreement and $2.1 million under the Omnibus Agreement for the general and administrative fee. For the three months ended March 31, 2016 we incurred $1.9 million under the Management Agreement and $2.1 million under the Omnibus Agreement for the general and administrative fee.