CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents	$ 290	$ 208
Accounts receivable – third parties, net	12	19
Accounts receivable – related parties	29	29
Allowance oil	12	13
Prepaid expenses	16	15
Total current assets	359	284
Equity method investments	926	823
Property, plant and equipment, net	726	742
Operating lease right-of-use assets	4	0
Other investments	2	62
Other assets	2	3
Total assets	2,019	1,914
Current liabilities
Accounts payable – third parties	5	4
Accounts payable – related parties	10	9
Deferred revenue – third parties	0	8
Deferred revenue – related party	0	3
Accrued liabilities – third parties	12	13
Accrued liabilities – related parties	19	16
Total current liabilities	46	53
Noncurrent liabilities
Debt payable – related party	2,692	2,091
Operating lease liabilities	4	0
Finance lease liability	24	25
Other unearned income	2	2
Total noncurrent liabilities	2,722	2,118
Total liabilities	2,768	2,171
Commitments and Contingencies (Note 15)
(DEFICIT) EQUITY
Accumulated other comprehensive loss	(8)	0
Total partners’ deficit	(775)	(282)
Noncontrolling interests	26	25
Total deficit	(749)	(257)
Total liabilities and deficit	2,019	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 December 31, 2019 and December 31, 2018)	(4,014)	(3,543)
Common units - SPLC | General Public
(DEFICIT) EQUITY
Common and subordinated unitholders	3,450	3,459
Common units - SPLC | Shell Pipeline Company L P
(DEFICIT) EQUITY
Common and subordinated unitholders	$ (203)	$ (198)