Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Other Related Party Balances

Other related party balances consist of the following:


	December 31,
	2019		2018
Accounts receivable	$	29	$	29
Prepaid expenses	15		15
Other assets	2		3
Accounts payable⁽¹⁾	10		9
Deferred revenue	—		3
Accrued liabilities⁽²⁾	19		16
Debt payable⁽³⁾	2,692		2,091

⁽¹⁾ Accounts payable reflects amounts owed to SPLC for reimbursement of third-party expenses incurred by SPLC for our benefit.

⁽²⁾ As of December 31, 2019, Accrued liabilities reflects $18 million accrued interest and $1 million other accrued liabilities. As of December 31, 2018, Accrued liabilities reflects $14 million accrued interest and $2 million other accrued liabilities.

⁽³⁾ Debt payable reflects borrowings outstanding net of unamortized debt issuance costs of $2 million as of December 31, 2019 and $3 million as of December 31, 2018.

The following table shows related party expenses, including personnel costs, incurred by Shell and SPLC on our behalf that are reflected in the accompanying consolidated statements of income for the indicated periods. Included in these amounts, and disclosed below, is our share of operating and general corporate expenses, as well as the fees paid to SPLC under certain agreements.


	2019		2018		2017
Allocated operating expenses	$	18	$	15	$	17
Insurance expense ⁽¹⁾	18		15		8
Other ⁽²⁾	23		24		21
Operations and maintenance – related parties	$	59	$	54	$	46

Allocated general corporate expenses	$	28	$	33	$	26
Management Agreement fee	9		9		8
Omnibus Agreement fee	11		9		9
Other	1		1		5
General and administrative – related parties	$	49	$	52	$	48

⁽¹⁾The majority of our insurance coverage is provided by a wholly owned subsidiary of Shell. The remaining coverage is provided by third-party insurers.

⁽²⁾Other expenses primarily relate to salaries and wages and other payroll expenses.

Schedule of Reimbursements from Parent

The following table reflects reimbursements from our Parent in 2019, 2018 and 2017:


	2019		2018		2017
Cash reimbursements received⁽¹⁾	$	19	$	12	$	16

⁽¹⁾These reimbursements are included in Other contributions from Parent in the accompanying consolidated statements of cash flows and consolidated statements of (deficit) equity.