UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents	$ 226	$ 208
Accounts receivable – third parties, net	14	19
Accounts receivable – related parties	29	29
Allowance oil	11	13
Prepaid expenses	11	15
Total current assets	291	284
Equity method investments	814	823
Property, plant and equipment, net	740	742
Operating lease right-of-use assets	5	0
Other investments	62	62
Other assets – related parties	3	3
Total assets	1,915	1,914
Current liabilities
Accounts payable – third parties	7	4
Accounts payable – related parties	9	9
Deferred revenue – third parties	1	8
Deferred revenue – related party	1	3
Accrued liabilities – third parties	12	13
Accrued liabilities – related parties	15	16
Total current liabilities	45	53
Noncurrent liabilities
Debt payable – related party	2,091	2,091
Operating lease liabilities	5	0
Finance lease liabilities	25	25
Other unearned income	3	2
Total noncurrent liabilities	2,124	2,118
Total liabilities	2,169	2,171
Commitments and Contingencies (Note 12)
(DEFICIT) EQUITY
Total partners’ deficit	(281)	(282)
Noncontrolling interests	27	25
Total deficit	(254)	(257)
Total liabilities and deficit	1,915	1,914
Shell Pipeline Company L P
(DEFICIT) EQUITY
General partner – SPLC (4,567,588 units issued and outstanding as of both March 31, 2019 and December 31, 2018)	(3,549)	(3,543)
Common Units | General Public
(DEFICIT) EQUITY
Common unitholders	3,464	3,459
Common Units | Shell Pipeline Company L P
(DEFICIT) EQUITY
Common unitholders	$ (196)	$ (198)