UNAUDITED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Current assets
Cash and cash equivalents	$ 329	$ 290
Accounts receivable – third parties, net	10	12
Accounts receivable – related parties	40	29
Allowance oil	7	12
Prepaid expenses	10	16
Total current assets	396	359
Equity method investments	1,045	926
Property, plant and equipment, net	708	726
Operating lease right-of-use assets	4	4
Other investments	2	2
Contract assets – related parties	237	0
Other assets – related parties	2	2
Total assets	2,394	2,019
Current liabilities
Accounts payable – third parties	8	5
Accounts payable – related parties	20	10
Deferred revenue – third parties	5	0
Deferred revenue – related parties	14	0
Accrued liabilities – third parties	21	12
Accrued liabilities – related parties	17	19
Total current liabilities	85	46
Noncurrent liabilities
Debt payable – related party	2,692	2,692
Operating lease liabilities	4	4
Finance lease liabilities	24	24
Deferred revenue and other unearned income	3	2
Total noncurrent liabilities	2,723	2,722
Total liabilities	2,808	2,768
Commitments and Contingencies (Note 12)
(DEFICIT) EQUITY
Preferred unitholders (50,782,904 and 0 units issued and outstanding as of September 30, 2020 and December 31, 2019)	(1,059)	0
Financing receivables – related parties	(300)	0
Accumulated other comprehensive loss	(6)	(8)
Total partners’ deficit	(437)	(775)
Noncontrolling interests	23	26
Total deficit	(414)	(749)
Total liabilities and deficit	$ 2,394	$ 2,019
Common unitholders' capital account, units outstanding (in shares)	393,289,537	233,289,537
Shell Pipeline Company L P
(DEFICIT) EQUITY
General partner – SPLC (0 and 4,761,012 units issued and outstanding as of September 30, 2020 and December 31, 2019)	$ 0	$ (4,014)
Common Units
(DEFICIT) EQUITY
Common unitholders	$ 3,402	$ 3,450
Common unitholders' capital account, units outstanding (in shares)	123,832,233	123,832,233
Common Units | Shell Pipeline Company L P
(DEFICIT) EQUITY
Common unitholders	$ (2,474)	$ (203)
Common unitholders' capital account, units outstanding (in shares)	269,457,304	109,457,304