Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2017

Schedule of Other Related Party Balances

Other related party balances consist of the following:



	December 31,
	2017		2016
Accounts receivable	$	23.8	$	19.3
Prepaid expenses	11.9		3.3
Accounts payable⁽¹⁾	11.6		5.6
Deferred revenue	13.9		7.9
Accrued liabilities ⁽²⁾	7.2		5.1
Debt payable ⁽³⁾	1,844.0		686.0
Lease liability⁽⁴⁾	24.3		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 December 31, 2017 Accrued liabilities reflects $6.6 million accrued interest and $0.6 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 $2.9 million and $0.9 million as of December 31, 2017 and 2016, respectively.

⁽⁴⁾ As part of the Motiva JV separation effective May 2017, Motiva is no longer a related party. As of December 31, 2017, this is a third-party balance.

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:



	2017		2016		2015
Operations and maintenance - related parties	$	45.6	$	40.0	$	39.0
General and administrative - related parties	47.7		43.7		42.5

Schedule of Reimbursements from Parent

The following table reflects reimbursements from our Parent in 2017, 2016 and 2015:



	2017		2016		2015
Cash received ⁽¹⁾	$	15.8	$	2.8	$	11.1
Receivable from Parent ⁽²⁾	0.3		0.2		1.8
Total reimbursements ⁽³⁾	$	16.1	$	3.0	$	12.9

⁽¹⁾These reimbursements are included in Other contributions from Parent in the accompanying consolidated statements of cash flows.

⁽²⁾These reimbursements are included in Other non-cash contributions from Parent in the accompanying consolidated statements of cash flows.

⁽³⁾These reimbursements are included in Other contributions from Parent in the accompanying consolidated statements of (deficit) equity.