CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Current assets
Cash and cash equivalents	$ 208.0	$ 137.7
Accounts receivable	18.8	17.2
Accounts receivable – related parties	28.7	23.8
Allowance oil	12.7	12.4
Prepaid expenses	15.4	12.5
Total current assets	283.6	203.6
Equity method investments	822.9	362.6
Property, plant and equipment, net	742.4	736.5
Cost investments	62.1	62.1
Other assets – related parties	2.5	1.7
Total assets	1,913.5	1,366.5
Current liabilities
Accounts payable – third parties	4.0	4.0
Accounts payable – related parties	8.9	11.6
Deferred revenue - third parties	8.0	5.5
Deferred revenue – related parties	2.6	13.9
Accrued liabilities – third parties	13.0	12.7
Accrued liabilities – related parties	15.7	7.2
Total current liabilities	52.2	54.9
Noncurrent liabilities
Debt payable – related party	2,090.7	1,844.0
Lease liability	25.1	24.3
Asset retirement obligations	0.0	6.6
Other unearned income	2.5	2.6
Total noncurrent liabilities	2,118.3	1,877.5
Total liabilities	2,170.5	1,932.4
Commitments and Contingencies (Note 14)
EQUITY (DEFICIT)
Total partners' (deficit) capital	(282.4)	(589.2)
Noncontrolling interest	25.4	23.3
Total deficit	(257.0)	(565.9)
Total liabilities and deficit	1,913.5	1,366.5
Shell Pipeline Company L P
EQUITY (DEFICIT)
General partner – SPLC (4,567,588 and 3,832,293 units issued and outstanding as of December 31, 2018 and December 31, 2017)	(3,543.7)	(2,855.5)
Common Units | General Public
EQUITY (DEFICIT)
Common and subordinated unitholders	3,459.3	2,773.5
Common Units | Shell Pipeline Company L P
EQUITY (DEFICIT)
Common and subordinated unitholders	$ (198.0)	$ (507.2)