UNAUDITED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Current assets
Cash and cash equivalents	$ 292.0	$ 290.0
Accounts receivable – third parties, net	10.0	12.0
Accounts receivable – related parties	32.0	29.0
Allowance oil	4.0	12.0
Prepaid expenses	13.0	16.0
Total current assets	351.0	359.0
Equity method investments	912.0	926.0
Property, plant and equipment, net	717.0	726.0
Operating lease right-of-use assets	4.0	4.0
Other investments	2.0	2.0
Other assets – related parties	2.0	2.0
Total assets	1,988.0	2,019.0
Current liabilities
Accounts payable – third parties	1.0	5.0
Accounts payable – related parties	8.0	10.0
Deferred revenue – third parties	1.0	0.0
Deferred revenue – related party	1.0	0.0
Accrued liabilities – third parties	12.0	12.0
Accrued liabilities – related parties	17.0	19.0
Total current liabilities	40.0	46.0
Noncurrent liabilities
Debt payable – related party	2,692.0	2,692.0
Operating lease liabilities	4.0	4.0
Finance lease liabilities	24.0	24.0
Other unearned income	2.0	2.0
Total noncurrent liabilities	2,722.0	2,722.0
Total liabilities	2,762.0	2,768.0
Commitments and Contingencies (Note 12)
(DEFICIT) EQUITY
Accumulated other comprehensive loss	(8.0)	(8.0)
Total partners’ deficit	(799.0)	(775.0)
Noncontrolling interests	25.0	26.0
Total deficit	(774.0)	(749.0)
Total liabilities and deficit	1,988.0	2,019.0
Shell Pipeline Company L P
(DEFICIT) EQUITY
General partner – SPLC (4,761,012 units issued and outstanding as of both March 31, 2020 and December 31, 2019)	(4,014.0)	(4,014.0)
Common Units | General Public
(DEFICIT) EQUITY
Common unitholders	3,437.0	3,450.0
Common Units | Shell Pipeline Company L P
(DEFICIT) EQUITY
Common unitholders	$ (214.0)	$ (203.0)