UNAUDITED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Mar. 31, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents	$ 317	$ 320
Accounts receivable – third parties, net	14	20
Accounts receivable – related parties	31	21
Allowance oil	14	9
Prepaid expenses	16	24
Total current assets	392	394
Equity method investments	1,007	1,013
Property, plant and equipment, net	686	699
Operating lease right-of-use assets	4	4
Other investments	2	2
Contract assets – related parties	229	233
Other assets – related parties	2	2
Total assets	2,322	2,347
Current liabilities
Accounts payable – third parties	3	5
Accounts payable – related parties	12	16
Deferred revenue – third parties	2	4
Deferred revenue – related parties	22	19
Accrued liabilities – third parties	12	10
Accrued liabilities – related parties	16	28
Total current liabilities	67	82
Noncurrent liabilities
Debt payable – related party	2,691	2,692
Operating lease liabilities	4	4
Finance lease liabilities	24	24
Deferred revenue and other unearned income	3	3
Total noncurrent liabilities	2,722	2,723
Total liabilities	2,789	2,805
Commitments and Contingencies (Note 11)
(DEFICIT) EQUITY
Preferred unitholders (50,782,904 units issued and outstanding as of both March 31, 2021 and December 31, 2020)	(1,059)	(1,059)
Financing receivables – related parties	(297)	(298)
Accumulated other comprehensive loss	(9)	(9)
Total partners’ deficit	(490)	(481)
Noncontrolling interests	23	23
Total deficit	(467)	(458)
Total liabilities and deficit	2,322	2,347
Common Units
(DEFICIT) EQUITY
Common unitholders	3,373	3,382
Common Units | Shell Pipeline Company L P
(DEFICIT) EQUITY
Common unitholders	$ (2,498)	$ (2,497)