UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents	$ 257
Accounts receivable – third parties, net	12	$ 19
Accounts receivable – related parties	39	29
Allowance oil	13	13
Prepaid expenses	6	15
Total current assets	327	284
Equity method investments	930	823
Property, plant and equipment, net	738	742
Operating lease right-of-use assets	5	0
Other investments	2	62
Other assets – related parties	2	3
Total assets	2,004	1,914
Current liabilities
Accounts payable – third parties	5	4
Accounts payable – related parties	8	9
Deferred revenue – third parties	0	8
Deferred revenue – related party	0	3
Accrued liabilities – third parties	18	13
Accrued liabilities – related parties	17	16
Total current liabilities	48	53
Noncurrent liabilities
Debt payable – related party	2,691	2,091
Operating lease liabilities	5	0
Finance lease liabilities	25	25
Other unearned income	2	2
Total noncurrent liabilities	2,723	2,118
Total liabilities	2,771	2,171
Commitments and Contingencies (Note 14)
(DEFICIT) EQUITY
Accumulated other comprehensive loss	(6)	0
Total partners’ deficit	(792)	(282)
Noncontrolling interests	25	25
Total deficit	(767)	(257)
Total liabilities and deficit	2,004	1,914
Shell Pipeline Company L P
(DEFICIT) EQUITY
General partner – SPLC (4,761,012 and 4,567,588 units issued and outstanding as of June 30, 2019 and December 31, 2018)	(4,046)	(3,543)
Common Units | General Public
(DEFICIT) EQUITY
Common unitholders	3,458	3,459
Common Units | Shell Pipeline Company L P
(DEFICIT) EQUITY
Common unitholders	$ (198)	$ (198)