Related Party Transactions (Tables)

9 Months Ended

Sep. 30, 2017

Schedule of Other Related Party Balances

Other related party balances consist of the following:



	September 30, 2017		December 31, 2016
Accounts receivable	$	16.2	$	12.1
Prepaid expenses	0.6		3.2
Other assets	0.7		—
Accounts payable⁽¹⁾	10.5		5.4
Deferred revenue	20.8		7.9
Accrued liabilities ⁽²⁾	5.9		5.1
Debt payable ⁽³⁾	1,000.6		686.0
Lease liability ⁽⁴⁾	—		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 September 30, 2017, accrued liabilities reflects $5.5 million accrued interest and $0.4 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 $1.3 million and $0.9 million as of September 30, 2017 and December 31, 2016, respectively.

⁽⁴⁾ As part of the Motiva JV separation effective May 2017, Motiva is no longer a related party. As of September 30, 2017, this is a third-party balance.

Schedule of Future Minimum Payments To Be Received

As of September 30, 2017, future minimum payments to be received under the ten year contract term of these agreements were estimated to be:



	Total		Less than 1 year		Years 2 to 3		Years 4 to 5		More than 5 years
Operating leases	$	443.6	$	46.3	$	92.6	$	92.6	$	212.1

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,
	2017		2016		2017		2016
Operations and maintenance - related parties	$	8.4	$	7.5	$	26.6	$	22.6
General and administrative - related parties ⁽¹⁾	8.6		7.4		25.2		22.3

⁽¹⁾ For the three and nine months ended September 30, 2017, we incurred $2.1 million and $6.1 million under the Management Agreement and $2.2 million and $6.4 million under the Omnibus Agreement for the general and administrative fee. For the three and nine months ended September 30, 2016 we incurred $1.9 million and $5.8 million under the Management Agreement and $2.2 million and $6.4 million under the Omnibus Agreement for the general and administrative fee.