UNAUDITED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents	$ 294.0	$ 208.0
Accounts receivable – third parties, net	12.0	19.0
Accounts receivable – related parties	30.0	29.0
Allowance oil	13.0	13.0
Prepaid expenses	2.0	15.0
Total current assets	351.0	284.0
Equity method investments	926.0	823.0
Property, plant and equipment, net	733.0	742.0
Operating lease right-of-use assets	5.0	0.0
Other investments	2.0	62.0
Other assets – related parties	2.0	3.0
Total assets	2,019.0	1,914.0
Current liabilities
Accounts payable – third parties	3.0	4.0
Accounts payable – related parties	10.0	9.0
Deferred revenue – third parties	0.0	8.0
Deferred revenue – related party	0.0	3.0
Accrued liabilities – third parties	22.0	13.0
Accrued liabilities – related parties	19.0	16.0
Total current liabilities	54.0	53.0
Noncurrent liabilities
Debt payable – related party	2,691.0	2,091.0
Operating lease liabilities	4.0	0.0
Finance lease liabilities	25.0	25.0
Other unearned income	2.0	2.0
Total noncurrent liabilities	2,722.0	2,118.0
Total liabilities	2,776.0	2,171.0
Commitments and Contingencies (Note 14)
(DEFICIT) EQUITY
Accumulated other comprehensive loss	(6.0)	0.0
Total partners’ deficit	(783.0)	(282.0)
Noncontrolling interests	26.0	25.0
Total deficit	(757.0)	(257.0)
Total liabilities and deficit	2,019.0	1,914.0
Shell Pipeline Company L P
(DEFICIT) EQUITY
General partner – SPLC (4,761,012 and 4,567,588 units issued and outstanding as of September 30, 2019 and December 31, 2018)	(4,042.0)	(3,543.0)
Common Units | General Public
(DEFICIT) EQUITY
Common unitholders	3,461.0	3,459.0
Common Units | Shell Pipeline Company L P
(DEFICIT) EQUITY
Common unitholders	$ (196.0)	$ (198.0)