# notes_to_financial_statements_122_duration

entity_id: C000632
filing_name: Pembina_Cochin_LLC_form6_Q4_1681488005
publication_time: 2023-04-14 16:00:05.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%;padding-left:9.67pt">Financial</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Statements</span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:150%">For the year ended December 31, 2022, there have been no important changes regarding the Balance Sheet, Statement of Income, Statement of Retained Income or Statement of Cash Flows.</span></div><div style="text-align:justify"><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:115%">Organization</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:150%">Pembina Cochin LLC (“the Company”, “we”, “our”), in conjunction with its Canadian affiliate, PKM Cochin ULC, owns and operates a system of 1,525-miles of condensate pipeline in active service, transporting product via three provinces in Canada and seven states in the U.S. We receive condensate from terminals in Illinois, Iowa, and North Dakota and deliver the condensate to Fort Saskatchewan, Alberta, Canada. We connect with several terminals and pipelines used to store and deliver condensate to oil sands production sites in Alberta, Canada.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:150%">See Page 102 “Control Over Respondent” for details on our ownership structure.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:115%">Basis of Presentation</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:150%">We maintain our chart of accounts to comply with the Federal Energy Regulatory Commission’s (FERC) Uniform System of Accounts (USoA) for oil pipelines. Therefore, the amounts contained in this Form 6 may not necessarily reflect or capture all the costs required for analysis using the regulatory methodology set forth in the FERC’s Opinion Nos. 154-B, et al.</span></div>

disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_text_block:
  <div style="text-align:justify;text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:204%">Commitments and Contingencies</span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:150%">Environmental Matters</span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:150%">We capitalize or expense, as appropriate, environmental expenditures. We capitalize certain environmental expenditures required in obtaining rights-of-way, regulatory approvals or permitting as part of the construction of facilities we use in our business operations. We accrue and expense environmental costs that relate to an existing condition caused by past operations, which do not contribute to current or future revenue generation. We generally do not discount environmental liabilities to a net present value, and we record environmental liabilities when environmental assessments and/or remedial efforts are probable and we can reasonably estimate the costs. Generally, our recording of these accruals coincides with our completion of a feasibility study or our commitment to a formal plan of action. We recognize receivables for anticipated associated insurance recoveries when such recoveries are deemed to be probable.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:150%">We routinely conduct reviews of potential environmental issues and claims that could impact our assets or operations. These reviews assist us in identifying environmental issues and estimating the costs and timing of remediation efforts. We also routinely adjust our environmental liabilities to reflect changes in previous estimates. In making environmental liability estimations, we consider the material effect of environmental compliance, pending legal actions against us, and potential third-party liability claims we may have against others. Often, as </span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:150%">the remediation evaluation and effort progresses, additional information is obtained, requiring revisions to estimated costs. These revisions are reflected in our income in the period in which they are reasonably determinable.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:150%">We are subject to environmental cleanup and enforcement actions from time to time. In particular, the </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:150%">Comprehensive Environmental Response, Compensation and Liability Act</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:150%"> generally imposes joint and several liability for cleanup and enforcement costs on current and predecessor owners and operators of a site, among others, without regard to fault or the legality of the original conduct, subject to the right of a liable party to establish a “reasonable basis” for apportionment of costs. Our operations are also subject to federal, state and local laws and regulations relating to protection of the environment. Although we believe our operations are in substantial compliance with applicable environmental laws and regulations, risks of additional costs and liabilities are inherent in our operations, and there can be no assurance that we will not incur significant costs and liabilities. Moreover, it is possible that other developments, such as increasingly stringent environmental laws, regulations and enforcement policies under the terms of authority of those laws, and claims for damages to property or persons resulting from our operations, could result in substantial costs and liabilities to us.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:150%">Although it is not possible to predict the ultimate outcomes, we believe that the resolution of the environmental matters, to which we are a party, will not have a material adverse effect on our business, financial position, results of operations or cash flows.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:115%">Legal Proceedings</span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:150%">We are, or may be, party to various legal, regulatory and other matters arising from the day-to-day operations of our businesses or certain predecessor operations that may result in claims against the Company. Although no assurance can be given, we believe, based on our experiences to date and taking into account established reserves and insurance, that the ultimate resolution of such items will not have a material adverse impact on our business, financial position, results of operations or cash flows. We believe we have meritorious defenses to the matters to which we are a party and intend to vigorously defend the Company. When we determine a loss is probable of occurring and is reasonably estimable, we accrue an undiscounted liability for such contingencies based on our best estimate using information available at that time. If the estimated loss is a range of potential outcomes and there is no better estimate within the range, we accrue the amount at the low end of the range. We disclose contingencies where an adverse outcome may be material, or in the judgment of management, we conclude the matter should otherwise be disclosed.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:150%">There are currently no material legal proceedings against the Company as of December 31, 2022.</span></div>

disclosure_of_significant_rate_or_other_regulatory_matters_text_block:
  <div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:115%">Rate</span></div><div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:115%">and</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:115%">Regulatory</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:115%">Matters</span></div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">The</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Company</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">has</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">no</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">significant</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">rate</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">or</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">regulatory</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">matters</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">as</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">of,</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">and</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">for</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">the</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">year</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">ended,</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">December</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">31,</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">2022. </span><div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:115%">Distribution</span></div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">In 2022, the</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Company declared and paid a distribution of $227,000,000 to Pembina U.S. Corporation, as the sole member of the Company.</span>

disclosure_of_accounting_for_the_respondent_s_pensions_and_postretirement_benefits_text_block:
  <div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:115%">Pensions</span></div><div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:115%">and</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:115%">Postretirement</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:115%">Benefits</span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:150%">The Company has no employees. The persons who serve as officers of and/or provide management services to the Company are employees of Pembina Pipeline Corporation. Associated pension and benefit expense allocated to the company in connection with the management of the Company are included in FERC Account 550, Employee Benefits, on Page 302.</span></div>

disclosure_of_details_on_accounting_for_income_taxes_text_block:
  <div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:115%">Income</span></div><div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:115%">Taxes</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:115%"> </span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:150%">For the year ended December 31, 2022, the Company is indirectly wholly-owned by Pembina U.S. Corporation and is considered a disregarded entity for federal and state income tax purposes. Our financial statements do not reflect income taxes and all of our activities are included in the tax returns of Pembina U.S. Corporation, for the applicable periods of ownership. The Corporation is a taxable C-corporation who pays the Company’s share of taxes based on the consolidated taxable income. The Company is subject to Texas Margin Tax. We record the tax expense in FERC Account 670, Income Taxes on Income from Continuing Operations, on the Income Statement.</span></div>

disclosure_of_significant_changes_in_operations_during_the_year_text_block:
  <div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:115%">Changes</span></div><div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:115%">in</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:115%">Operations</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:115%"> </span></div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">The</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Company</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">has</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">had</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">no</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">significant</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">changes</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">in</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">operations</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">for</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">the</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">year</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">ended</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">December</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">31,</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">2022.</span>


entity_id: C003686
filing_name: GNB_NGL_Pipeline_LLC_form6_Q4_1680271996
publication_time: 2023-03-31 14:13:16.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1. None</span></div>

disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2. None</span></div>

disclosure_of_significant_rate_or_other_regulatory_matters_text_block:
  <span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">6. Effective July 1, 2022, GNB Pipeline’s volume discount tariff rate for volumes transported from the QEP Field Services Company’s Stagecoach and Iron Horse Facility to Mid-America Pipeline Company’s interconnect in Uintah County, Utah, has not changed and remains $0.01507 per gallon. Also, effective July 1, 2022, GNB Pipeline’s volume discount tariff rate for volumes transported from Western Gas Partners’ Chipeta Plant to Mid-America Pipeline Company’s interconnect in Uintah County, Utah, was not changed and stays at $0.01206 per gallon. For further information on these tariff rate changes, reference docket IS21-00507-000 on FERC’s eTariff Viewer online.</span>

disclosure_of_accounting_for_the_respondent_s_pensions_and_postretirement_benefits_text_block:
  <div style="margin-top:2pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">3. Respondent has no direct employees but has an agreement with its Parent whereby a portion of the Parent’s employee benefit expense is allocated to the Respondent. For 2022, employee benefit expense totaled $7,023. As of December 31, 2022, Respondent has no accumulated pension obligations.</span></div>

disclosure_of_details_on_accounting_for_income_taxes_text_block:
  <div style="margin-top:2pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">5. As a partnership that holds interests in regulated public utilities, WES is a partnership/pass-through entity subject to the FERC Policy Statement on Income Tax Allowances (“ITA”). WES will receive ITA to the extent of the “actual or potential” tax liability of its constituent partners. The FERC allows for ITA of a pass-through entity to reflect the weighted marginal tax rate of its partners. The FERC considers this methodology to be akin to its stand-alone method of allowing an ITA based on the marginal tax rate applicable to net income. </span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Tax allowances are calculated for the Respondent on a separate return basis. Deferred federal income taxes are provided on all temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases.</span></div>

disclosure_of_significant_changes_in_operations_during_the_year_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">4. None</span></div>


entity_id: C001418
filing_name: Milne_Point_Pipeline,_LLC_form6_Q4_1680290634
publication_time: 2023-03-31 19:23:54.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div>
  <div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 0;margin-top: 0;text-align: center;"><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;;display:inline;"><div style="font-weight:bold;display:inline;">Milne&#160;&#160;Pipeline Company</div></div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 0;margin-top: 0;text-align: center;"><div  style="font-size: 10pt;font-style: ;font-weight: ;;display:inline;">&#160;</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 0;margin-top: 0;text-align: center;"><div style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">Notes to the Financial Statements</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 0;margin-top: 0;text-align: center;"><div  style="font-size: 10pt;font-style: ;font-weight: ;;display:inline;">&#160;</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 0;margin-top: 0;text-align: center;"><div  style="font-size: 10pt;font-style: ;font-weight: ;;display:inline;">&#160;</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 0;margin-top: 0;"><div style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">Milne Point Pipeline, LLC does not pay corporate income taxes.&#160;&#160;Harvest Alaska, LLC., as managing member, handles the administrative affairs of the limited liability company and has also been contracted to operate and maintain the facilities of Milne Point Pipeline, LLC.</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 0;margin-left: 0.10in;margin-top: 0;text-align: justify;"><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: 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style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: .001pt;margin-top: 0;"><div  style="font-size: 10pt;font-style: ;font-weight: ;;display:inline;">&#160;</div></div></td><td style="background: #dce6f1;border-bottom: solid #ffffff 1.0pt;border-left: solid #ffffff 1.0pt;border-right: solid #ffffff 1.0pt;border-top: solid #ffffff 1.0pt;padding-bottom: 0;padding-left: 5.4pt;padding-right: 5.4pt;padding-top: 0;vertical-align: bottom;width: 85.3pt;"><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: .001pt;margin-top: 0;"><div  style="font-size: 10pt;font-style: ;font-weight: ;;display:inline;">&#160;</div></div></td></tr><tr style="height: 0.20in;"><td colspan="2" style="background: #b8cce4;border-bottom-style: none;border-left-style: none;border-right: solid #ffffff 1.0pt;border-top: solid #ffffff 1.0pt;padding-bottom: 0;padding-left: 5.4pt;padding-right: 5.4pt;padding-top: 0;vertical-align: bottom;width: 143.25pt;"><div style="font-family: arial, sans-serif;font-size: 8pt;margin-bottom: .001pt;margin-top: 0;"><div style="color: #000000;font-family: arial, sans-serif;font-size: 8pt;font-style: ;font-weight: ;;display:inline;">Ending Balance</div></div></td><td style="background: #b8cce4;border-bottom-style: none;border-left: solid #ffffff 1.0pt;border-right: solid #ffffff 1.0pt;border-top: solid #ffffff 1.0pt;padding-bottom: 0;padding-left: 5.4pt;padding-right: 5.4pt;padding-top: 0;vertical-align: bottom;width: 93.6pt;"><div style="font-family: arial, sans-serif;font-size: 8pt;margin-bottom: .001pt;margin-top: 0;text-align: right;"><div style="color: #000000;font-family: arial, sans-serif;font-size: 8pt;font-style: ;font-weight: ;;display:inline;">6,415</div></div></td><td style="background: #b8cce4;border-bottom-style: none;border-left: solid #ffffff 1.0pt;border-right: solid #ffffff 1.0pt;border-top: solid #ffffff 1.0pt;padding-bottom: 0;padding-left: 5.4pt;padding-right: 5.4pt;padding-top: 0;vertical-align: bottom;width: 85.3pt;"><div style="font-family: arial, sans-serif;font-size: 8pt;margin-bottom: .001pt;margin-top: 0;text-align: right;"><div style="color: #000000;font-family: arial, sans-serif;font-size: 8pt;font-style: ;font-weight: ;;display:inline;">5,419</div></div></td></tr></table></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: .001pt;margin-top: 0;"><div style="font-size: 10pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div><div style="font-size: 10pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 0;margin-top: 0;text-align: justify;"><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;;display:inline;"><div style="font-weight:bold;display:inline;">NOTE 2 </div></div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 0;margin-top: 0;text-align: justify;"><div style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">None</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 0;margin-top: 0;text-align: justify;"><div  style="font-size: 10pt;font-style: ;;display:inline;"><div style="font-weight:bold;display:inline;">&#160;</div></div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 0;margin-top: 0;text-align: justify;"><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;;display:inline;"><div style="font-weight:bold;display:inline;">NOTE 3 </div></div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: .001pt;margin-top: 0;text-align: justify;"><div style="color: #000000;font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">The partnership has no employees and therefore does not have a pension plan.</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: .001pt;margin-top: 0;text-align: justify;"><div  style="color: #000000;font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">&#160;</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 0;margin-top: 0;text-align: justify;"><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;;display:inline;"><div style="font-weight:bold;display:inline;">NOTE 4 </div></div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: .001pt;margin-top: 0;text-align: justify;"><div style="color: #000000;font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">None</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: .001pt;margin-top: 0;text-align: justify;"><div  style="color: #000000;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">&#160;</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 0;margin-top: 0;text-align: justify;"><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;;display:inline;"><div style="font-weight:bold;display:inline;">NOTE 5 </div></div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: .001pt;margin-top: 0;text-align: justify;"><div style="color: #000000;font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">N.A</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: .001pt;margin-top: 0;text-align: justify;"><div  style="color: #000000;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">&#160;</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 0;margin-top: 0;text-align: justify;"><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;;display:inline;"><div style="font-weight:bold;display:inline;">NOTE 6 </div></div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: .001pt;margin-top: 0;text-align: justify;"><div style="color: #000000;font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">N.A</div></div>
  </div>


entity_id: C001033
filing_name: Chisholm_Pipeline_Company_form6_Q4_1681317313
publication_time: 2023-04-12 16:35:13.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_text_block:
  <span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">he Chisholm Board approved the idling of the pipeline. On January 5, 2021, the Company’s tariffs         have all been cancelled. The Company does not expect to earn any revenue from the interstate transportation of oil by pipeline in the future.</span><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Chisholm Pipeline Company will file the final annual Form 6 per 18 C.F.R. § 357.2 (a) (Who must file). </span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Annual reported Operating Revenue follows:</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2019 $ 1,795,980</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2020 $ 227,768</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2021 $ 44,813</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2022 $ 0</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Tariffs were cancelled January 2021 per Docket IS11-258-000 and IS20-345-000 in compliance with the provisions of 18 CFR § 341.5 (Cancellation of tariffs).</span></div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Chisholm Pipeline ceased service and idled the pipeline with final barrels delivered to inventory owners in February 2021. The system continues to be maintained for future services subject to necessary shipper support.</span>

disclosure_of_significant_rate_or_other_regulatory_matters_text_block:
[cell repeats an earlier one in this file: 300 characters]

disclosure_of_accounting_for_the_respondent_s_pensions_and_postretirement_benefits_text_block:
  <span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">ssets were transferred to non-carrier property this year and are now reported on page 220</span>

disclosure_of_details_on_accounting_for_income_taxes_text_block:
[cell repeats an earlier one in this file: 300 characters]

disclosure_of_significant_changes_in_operations_during_the_year_text_block:
[cell repeats an earlier one in this file: 300 characters]


entity_id: C004455
filing_name: WILLIAMS_OHIO_VALLEY_PIPELINE_LLC_form6_Q4_1681500385
publication_time: 2023-04-14 19:26:25.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%;padding-left:9.67pt">The financial statements of Williams Ohio Valley Pipeline LLC ("WOVP") are prepared in accordance with Generally Accepted Accounting Principles and adjusted to reflect the accounting requirements of the Federal Energy Regulatory Commission, as set forth in the applicable Uniform System of Accountants published accounting releases (“FERC USA”). </span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%">Balance Sheet and Statement of Cash Flows</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">: </span></div><div style="padding-left:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">WOVP has a cash management arrangement with Williams Ohio River Valley, LLC. The cash transactions flow through the Noncurrent Assets and Noncurrent Liabilities accounts.</span></div>

disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_text_block:
  <div style="margin-top:10pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Our accounting for contingencies covers a wide variety of business activities, including contingencies for legal and environmental exposures. We accrue these contingencies when our assessment indicates that it is probable that a liability has been incurred or an asset will not be recovered, and amounts can be reasonably estimated. We have no contingencies at this time.</span></div>

disclosure_of_significant_rate_or_other_regulatory_matters_text_block:
[cell repeats an earlier one in this file: 229 characters]

disclosure_of_accounting_for_the_respondent_s_pensions_and_postretirement_benefits_text_block:
  <div style="margin-top:10pt;padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%;padding-left:8.84pt">We have a service agreement with The Williams Companies, Inc and Williams MLP Operating, LLC under which our operations and the operations of Williams and its affiliates can combine or share certain common services in order to operate more efficiently and cost effectively.</span></div>

disclosure_of_details_on_accounting_for_income_taxes_text_block:
[cell repeats an earlier one in this file: 385 characters]

disclosure_of_significant_changes_in_operations_during_the_year_text_block:
[cell repeats an earlier one in this file: 229 characters]


entity_id: C010089
filing_name: Centurion_SENM_Gathering_LP_form6_Q4_1681859604
publication_time: 2023-04-18 23:13:24.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div>
  <div style="font-family: calibri;font-size: 11pt;margin-bottom: 8pt;margin-top: 0;"><div style="font-family: calibri;font-size: 11pt;font-style: ;font-weight: ;;display:inline;">1. N/A</div></div><div style="font-family: calibri;font-size: 11pt;margin-bottom: 8pt;margin-top: 0;"><div style="font-family: calibri;font-size: 11pt;font-style: ;font-weight: ;;display:inline;">2. N/A</div></div><div style="font-family: calibri;font-size: 11pt;margin-bottom: 8pt;margin-top: 0;"><div style="font-family: calibri;font-size: 11pt;font-style: ;font-weight: ;;display:inline;">3. N/A</div></div><div style="font-family: calibri;font-size: 11pt;margin-bottom: 8pt;margin-top: 0;"><div style="font-family: calibri;font-size: 11pt;font-style: ;font-weight: ;;display:inline;">4. N/A</div></div><div style="font-family: calibri;font-size: 11pt;margin-bottom: 8pt;margin-top: 0;"><div style="font-family: calibri;font-size: 11pt;font-style: ;font-weight: ;;display:inline;">5. N/A</div></div><div style="font-family: calibri;font-size: 11pt;line-height: 107.9%;margin-bottom: 8pt;margin-top: 0;"><div style="font-family: calibri;font-size: 11pt;font-style: ;font-weight: ;;display:inline;">6. N/A</div></div>
  </div>


entity_id: C005493
filing_name: Caddo_Pipeline_LLC_form6_Q4_1681836043
publication_time: 2023-04-18 16:40:43.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%"/></div>

disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%"/></div>

disclosure_of_significant_rate_or_other_regulatory_matters_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%"/></div>

disclosure_of_accounting_for_the_respondent_s_pensions_and_postretirement_benefits_text_block:
[cell repeats an earlier one in this file: 161 characters]

disclosure_of_details_on_accounting_for_income_taxes_text_block:
[cell repeats an earlier one in this file: 161 characters]

disclosure_of_significant_changes_in_operations_during_the_year_text_block:
[cell repeats an earlier one in this file: 161 characters]


entity_id: C003777
filing_name: UEOM_NGL_Pipelines_LLC_form6_Q4_1681498855
publication_time: 2023-04-14 19:00:55.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div style="margin-top:5pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">These financial statement of UEOM NGL Pipelines LLC (“UEOM”). are prepared in accordance with accounting requirements of the Federal Energy Regulatory Commission, as set forth in the applicable Uniform System of Accountants published accounting releases (“FERC USA”).</span></div><div style="margin-top:5pt;padding-right:18pt;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Balance Sheet and Statement of Cash Flows:</span></div><div style="margin-top:5pt;padding-right:18pt;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">UEOM has a cash management agreement with Williams Ohio River Valley, LLC. The cash          transactions flow through the Noncurrent Assets and Noncurrent Liabilities accounts.</span></div>

disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_text_block:
  <div style="margin-top:10pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Our accounting for contingencies covers a wide variety of business activities, including contingencies for legal and environmental exposures. We accrue these contingencies when our assessment indicates that it is probable that a liability has been incurred or an asset will not be recovered, and amounts can be reasonably estimated. We have no contingencies at this time.</span></div>

disclosure_of_significant_rate_or_other_regulatory_matters_text_block:
[cell repeats an earlier one in this file: 229 characters]

disclosure_of_accounting_for_the_respondent_s_pensions_and_postretirement_benefits_text_block:
  <div style="margin-top:10pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">We have a service agreement with The Williams Companies, Inc. and Williams Field Services Company, LLC under which our operations and the operations of Williams and its affiliates can combine or share certain common services in order to operate more efficiently and cost effectively.</span></div>

disclosure_of_details_on_accounting_for_income_taxes_text_block:
  <div style="margin-top:10pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">As a limited liability company, we do not directly pay federal income tax. Taxable income or loss is included in the federal income tax returns for the parent company..</span></div>

disclosure_of_significant_changes_in_operations_during_the_year_text_block:
[cell repeats an earlier one in this file: 229 characters]


entity_id: C002945
filing_name: DCP_Southern_Hills_Pipeline,_LLC_form6_Q4_1684347054
publication_time: 2023-05-17 18:10:54.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">NOTES REGARDING FINANCIAL STATEMENTS</span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">These financial statements reflect all normal recurring adjustments that are, in the opinion of management, necessary to present fairly the financial position and results of operations for the periods presented. The accounting policies followed in preparation of these financial statements generally conform to those required by the Federal Energy Regulatory Commission, or FERC, for oil pipeline companies.</span></div><div><span><br/></span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">We are a limited liability company owned 66.67% by DCP Pipeline Holding LLC, a 100% owned subsidiary of DCP Midstream, LP, (formerly DCP Midstream Partners, LP), and 33.33% by Phillips 66 Southern Hills LLC, a 100% owned subsidiary of Phillips 66 Partners LP, or Phillips 66 Partners. Throughout these footnotes, DCP Midstream, LP, DCP Midstream and Phillips 66 Partners will together be referenced as the members. </span></div><div><span><br/></span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">DCP Midstream is a joint venture owned 50% by Phillips 66 and 50% by Enbridge Inc, or Enbridge and was the operator of the Southern Hills pipeline until January 1, 2017 when it contributed DCP Southern Holding, LLC and its 33.335% ownership interest in the Company to DCP Midstream, LP. </span></div><div><span><br/></span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Prior to October 2015, we were owned 33.335% by Spectra Energy Southern Hills Holding, LLC, a 100% owned subsidiary of Spectra Energy Partners, LP, or Spectra Energy Partners. In October 2015, Spectra Energy entered into an agreement with Spectra Energy Partners to acquire its ownership interest of 33.335% in the Company. On October 30, 2015, Spectra Energy contributed its ownership of 33.335% interest in the Company to DCP Midstream. Spectra was acquired by Enbridge on February 27, 2017.</span></div><div><span><br/></span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">DCP Southern Hills Pipeline, LLC owns and operates the Southern Hills pipeline, which consists of approximately 800 miles of pipeline. The Southern Hills pipeline provides takeaway service from the Midcontinent to fractionation facilities along the Texas Gulf Coast and the Mont Belvieu, Texas market hub.</span></div><div><span><br/></span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">In December 2012, Southern Hills formed a 100% owned subsidiary, DCP Southern Hills Intrastate Pipeline, LLC to be used primarily for transportation of non-regulated, intrastate product within the State of Texas.</span></div>

disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_text_block:
  <div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">COMMITMENTS AND CONTINGENCIES</span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:112%">Litigation </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">—</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">We are not party to any significant legal proceedings but are a party to various administrative and regulatory proceedings and various commercial disputes that arose during the development of the Southern Hills pipeline and in the ordinary course of our business. Management currently believes that the ultimate resolution of the foregoing matters, taken as a whole, and after consideration of amounts accrued, insurance coverage or other indemnification arrangements, will not have a material adverse effect on our consolidated results of operations, financial position, or cash flows.</span></div><div><span><br/></span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:112%">Environment, Health, and Safety</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%"> —</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%"> The operation of pipelines for transporting NGLs is subject to stringent and complex laws and regulations pertaining to health, safety and the environment. As an owner or operator of these facilities, we must comply with United States laws and regulations at the federal, state and local levels that relate to air and water quality, hazardous and solid waste storage, management, transportation and disposal, and other environmental matters. The cost of planning, designing, constructing and operating pipelines incorporates compliance with environmental laws and regulations and safety standards. Failure to comply with various health, safety and environmental laws and regulations may trigger a variety of administrative, civil and potentially criminal enforcement measures, including citizen suits, which can include the assessment of monetary penalties, the imposition of remedial requirements, and the issuance of injunctions or restrictions on operation. Management believes that, based on currently known information, compliance with these laws and regulations will not have a material adverse effect on our consolidated results of operations, financial position or cash flows.include the </span></div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">assessment of monetary penalties, the imposition of remedial requirements, and the issuance of injunctions or restrictions on operation. Management believes that, based on currently known information, compliance with these existing laws and regulations will not have a material adverse effect on our consolidated results of operations, financial position, or cash flows.</span>

disclosure_of_significant_rate_or_other_regulatory_matters_text_block:
  <div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">RATE AND OTHER REGULATORY MATTERS</span></div><div style="text-align:justify;text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The transportation rate covers both gathering and trunk movements and as such all transportation revenues are reported as trunk revenues.</span></div>

disclosure_of_accounting_for_the_respondent_s_pensions_and_postretirement_benefits_text_block:
[cell repeats an earlier one in this file: 618 characters]

disclosure_of_details_on_accounting_for_income_taxes_text_block:
  <div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">INCOME TAXES</span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Company is structured as a limited liability company, which is a pass-through entity for federal income tax purposes. As such, the Company is not subject to income tax, but rather the taxable income or loss of the Company is reported on the respective income tax returns of the members.</span></div>

disclosure_of_significant_changes_in_operations_during_the_year_text_block:
[cell repeats an earlier one in this file: 408 characters]

disclosure_of_events_that_have_a_material_effect_to_respondents_text_block:
  <div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">SUBSEQUENT EVENTS</span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">We have evaluated subsequent events occurring through May 17, 2023, the date the consolidated financial statements were issued, and have identified no events that require adjustments to or disclosure in these consolidated financial statements.</span></div>


entity_id: C001136
filing_name: ConocoPhillips_Transportation_Alaska,_Inc._form6_Q4_1715977919
publication_time: 2024-05-17 20:31:59.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <p><span style="font-size: 11pt; font-family: &quot;Aptos&quot;, sans-serif">Adjusted to exclude ARO-related amounts that were incorrectly reported in account 590</span><br /></p>

disclosure_of_significant_rate_or_other_regulatory_matters_text_block:
  <p><img src="data:image/png;base64,[encoded data, 69608 characters]" class="e-rte-image e-imginline" width="auto" height="auto" style="min-width: 0; max-width: 1774px; min-height: 0" alt="" /> <br /></p>


entity_id: C004254
filing_name: Tallgrass_Pony_Express_Pipeline,_LLC_form6_Q4_1681842109
publication_time: 2023-04-18 18:21:49.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_events_that_have_a_material_effect_to_respondents_text_block:
  <div style="margin-bottom:6pt;margin-top:6pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">9. Subsequent Events </span></div><div style="margin-bottom:6pt;margin-top:6pt;text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Subsequent events, which are events or transactions that occurred after December 31, 2022 through the issuance of the accompanying financial statements, have been evaluated through April 18, 2023.</span></div>


entity_id: C000282
filing_name: Bengal_Pipeline_Company_LLC_form6_Q4_1681851773
publication_time: 2023-04-18 21:02:53.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9pt">Description of Business and Basis of Presentation</span></div><div style="margin-top:6pt;padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On April 18, 2006, Bengal Pipeline Company LLC ("Bengal" or the "Company") was formed as a joint venture between Colonial Pipeline Company ("Colonial") and Shell Pipeline Company, LP ("Shell") (collectively, the "Members"). Each Member received a 50% ownership interest in Bengal through the terms of the Limited Liability Company Agreement ("LLC Agreement") in exchange for assets contributed. Assets contributed by Colonial and Shell were recorded at the net carrying value of the assets on the contributing entity’s financial statements at the date of contribution. Each member's equity account was allocated a 50% interest in the total net carrying value of the contributed assets. The Company commenced operations on May 18, 2006.</span></div><div style="margin-top:6pt;padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On June 18, 2014, Shell Midstream Partners, L.P. (together with its affiliates – "SHLX") filed a Form S-1 registration statement with the Securities and Exchange Commission ("SEC"). SHLX is a subsidiary of Shell. On October 28, 2014, the registration statement was declared effective by the SEC, and SHLX subsequently conducted an initial public offering of its partnership interests. In connection with this offering and pursuant to the Contribution, Assumption, and Assignment Agreement ("Contribution Agreement") filed with the SEC by SHLX on November 3, 2014 ("Contribution Date"), Shell contributed 98% of Shell’s 50% interest in Bengal to SHLX, which resulted in SHLX (now a Member) holding a 49% ownership interest in Bengal. </span></div><div style="margin-top:6pt;padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Effective April 1, 2016, Shell transferred its remaining 1% interest to SHLX. Colonial's 50% ownership interest in Bengal was unaffected by the Contribution Agreement. SHLX has the ability to vote 50% of Bengal's total interests. Pursuant to the requirements of the LLC Agreement, SHLX agreed to be bound by the terms and conditions of the LLC Agreement. </span></div><div style="margin-top:6pt;padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company is engaged in the transportation of refined petroleum products by pipeline. As such, the Company’s common carrier tariffs are subject to regulation by the Federal Energy Regulatory Commission ("FERC"). The Company's revenues are primarily dependent upon the level of utilization of its pipeline system to transport refined petroleum products from refineries located in Louisiana to various delivery points, including Colonial's pipeline system. Bengal's shippers, rather than Bengal, own the petroleum products transported on the Company's pipeline system and bear the commodity price risk inherent with product ownership. The Company neither buys nor sells petroleum products in the ordinary course of business.</span></div><div style="margin-top:6pt;padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The accompanying financial statements are presented in accordance with accounting principles generally accepted in the United States as well as the Uniform System of Accounts prescribed by FERC.</span></div><div style="margin-top:6pt;padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The preparation of these financial statements requires the use of certain estimates by management in determining the Company's assets, liabilities, revenues and expenses and related disclosures. Actual results could differ from those estimates and such differences could be significant.</span></div><div style="margin-top:9pt;padding-left:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;text-decoration:underline">BALANCE SHEET</span></div><div style="margin-bottom:6pt;margin-top:6pt;padding-left:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Cash and Cash Equivalents</span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. The carrying values of cash and cash equivalents approximate their fair values. </span></div><div style="margin-bottom:6pt;margin-top:6pt;padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Accounts Receivable</span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Accounts receivable are carried at the amounts owed by shippers less an allowance for doubtful accounts, if deemed necessary. Bengal's trade receivable balances are due from businesses that are heavily concentrated in the oil and gas industry. Such concentration could affect our overall credit risk as these energy-based customers could be similarly impacted by economic, regulatory, or other factors. The Company evaluates the collectability of accounts receivable based on a review of a specific shipper's ability to meet its financial obligations or as a result of changes in the overall aging of accounts receivable. The Company does not typically require collateral or other security to support outstanding trade receivables. As published in its Rules and Regulations Tariff, the Company retains a security interest </span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">in all petroleum products accepted from a shipper. In the event a shipper fails to satisfy any obligation of the Company, the Company maintains the right to hold or sell a shipper's product until that shipper satisfies its obligations to Bengal. The Company does not have a history of significant write-offs. No allowance for doubtful accounts was recorded as of December 31, 2022 or 2021.</span></div><div style="margin-bottom:6pt;margin-top:6pt;padding-left:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Tangible Property</span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Bengal states tangible property at historical cost. Depreciation is computed using the composite straight-line method at rates based upon the expected economic lives of the various classes of assets. Depreciation by asset class is provided at Page 216 of this filing. </span></div><div style="margin-bottom:6pt;margin-top:6pt;padding-left:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Fair Value of Financial Instruments</span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The carrying amounts reflected in the accompanying balance sheets for cash, cash equivalents, accounts receivable, prepaid expense, accounts payable, and accrued expenses approximate their respective fair values based on the short-term nature of these instruments.</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;text-decoration:underline">INCOME STATEMENT</span></div><div style="padding-left:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Revenue Recognition</span></div><div style="margin-top:6pt;padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The majority of the Company's revenue is comprised of published tariffs associated with the transportation of refined petroleum products. Revenue from tariff-based transportation services is recognized over time and billed as services are rendered. The Company accrues unbilled transportation revenue based on the percentage of transportation completed for products in custody at the end of each accounting period.</span></div><div style="margin-bottom:6pt;margin-top:6pt;padding-left:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;text-decoration:underline">OTHER</span></div><div style="margin-bottom:6pt;margin-top:6pt;padding-left:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Recent Accounting Pronouncements</span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In February 2016, the Financial Accounting Standards Board issued Accounting Standards Update 2016-02, Leases (Topic 842), and subsequent amendments (together, ASC 842), which requires lessees to recognize a right-of-use (ROU) asset and a lease liability on the balance sheet for leases with lease terms greater than twelve months. The Company adopted ASC 842 on January 1, 2022. Bengal’s adoption of ASC 842 did not result in any adjustment to Unappropriated Retained Income or changes to the timing of lease costs.</span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Bengal considered recent accounting pronouncements, including the credit losses standard, which is effective for the Company in 2023. The Company is still evaluating the impact these pronouncements will have on the Company’s results of operations, financial condition, or cash flows.</span></div>

disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_text_block:
  <div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">Contingencies</span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company maintains insurance of various types that it considers adequate to cover its operations and properties. The insurance covers assets in amounts considered reasonable, subject to deductibles that the Company considers reasonable and not excessive. The Company's insurance does not cover every potential risk associated with operating a pipeline and other facilities.</span></div><div style="margin-top:6pt;padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company's operations are subject to various federal, state, and local laws and regulations related to protection of the environment and other matters. The Company may be subject to damages, penalties, and other loss contingencies in the event that it fails to meet these requirements. </span></div><div style="margin-top:6pt;padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Subsequent Events</span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company evaluated all subsequent events through April 18, 2023, the date the Company's Form 6 was available to be issued. No significant events occurred subsequent to the balance sheet date, but prior to the issuance of the Form 6, which would have a material impact on the Form 6.</span></div>


entity_id: C004564
filing_name: BridgeTex_Pipeline_Company,_LLC_form6_Q4_1681498975
publication_time: 2023-04-14 19:02:55.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div style="margin-top:1pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">Organization and Basis of Presentation</span></div><div style="margin-top:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Unless indicated otherwise, the terms "our", "we", "us", and similar language refer to BridgeTex Pipeline Company, LLC. We were formed to construct and own an approximately 400-mile common carrier pipeline to transport crude oil from Colorado City, TX to East Houston, TX. In 2018, we began interstate operations via the acceptance of a shipment of crude oil. Our pipeline is operated by Magellan Pipeline Company, L.P., a subsidiary of Magellan Midstream Partners, L.P. </span></div><div style="margin-top:6pt"><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We are a Delaware limited liability company. Our membership interests are owned by Mapleleaf Midstream, LLC (50%), Magellan OLP, L.P. (30%) and Plains Pipeline, L.P. (20%).</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span></div><div style="margin-bottom:6pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">Summary of Significant Accounting Policies</span></div><div style="margin-bottom:6pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Use of Estimates</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The preparation of our financial statements are in conformity with regulations promulgated by the Federal Energy Regulatory Commission (“FERC”) and requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities that exist at the date of our financial statements, as well as the reported amounts of revenue and expense during the reporting periods. Actual results could differ from those estimates.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Cash Equivalents</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Cash and cash equivalents include demand and time deposits and other highly marketable securities with original maturities of three months or less when acquired.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Accounts Receivable and Accumulated Provision for Uncollectible Accounts</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Accounts receivable represent valid claims against non-affiliated customers and are recognized when products are sold or services are rendered. An allowance for doubtful accounts is established for all or a portion of an account where collections are considered to be at risk and reserves are evaluated no less than quarterly to determine their adequacy. Judgments relative to at-risk accounts include the customers’ current financial condition, the customers’ historical relationship with us and current and projected economic conditions. Receivables are written off when the account is deemed uncollectible.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Oil Inventory</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Inventory is comprised of crude petroleum products, which are stated at weighted average cost.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Carrier Property</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Carrier Property consists primarily of pipeline and pipeline-related equipment and is stated at cost.</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Assets are depreciated on a straight-line basis over their useful lives. We assign these lives based on reasonable estimates when the asset is placed into service. Subsequent events could cause us to change our estimates, which would impact the future calculation of depreciation expense. Assets with the same useful lives and similar characteristics are depreciated using the same rate. The individual components of certain assets, such as tanks, are grouped together into a composite asset. Those assets are depreciated using a composite rate. The depreciation rates for our pipeline assets are approved and regulated by the FERC.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Expenditures to replace existing assets are capitalized and the replaced assets are retired. Expenditures associated with existing assets are capitalized when they improve the productivity or increase the useful life of the </span></div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">asset. Expenditures for maintenance, repairs and minor replacements are charged to operating expense in the period incurred.</span>

disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_text_block:
  <div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%"/></div>

disclosure_of_accounting_for_the_respondent_s_pensions_and_postretirement_benefits_text_block:
  <div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%"/></div>

disclosure_of_details_on_accounting_for_income_taxes_text_block:
  <div style="margin-bottom:6pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">Income Taxes</span></div><div style="margin-top:6pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We are treated as a partnership for income tax purposes and therefore do not pay federal income taxes. The State of Texas has imposed a partnership-level tax on BridgeTex based on our net revenues of the assets apportioned to the State of Texas. As BridgeTex is not subject to federal income taxes, the Accumulated Deferred Income Tax (ADIT) balances on BridgeTex’s financial statements were not impacted by the reduction of the corporate federal income tax rate due to the enactment of the Tax Cuts and Job Act.</span></div>

disclosure_of_significant_changes_in_operations_during_the_year_text_block:
  <div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%;padding-left:9.67pt">Operations</span></div><div style="margin-top:6pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Operations began in September 2018, and our pipeline is operated by Magellan Pipeline Company, L.P., a subsidiary of Magellan Midstream Partners, L.P.</span></div>


entity_id: C001258
filing_name: Jayhawk_Pipeline,_L.L.C._form6_Q4_1681851393
publication_time: 2023-04-18 20:56:33.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">None</span></div>

disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_text_block:
  <div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">N/A</span></div>

disclosure_of_significant_rate_or_other_regulatory_matters_text_block:
  <div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">FERC indexing tariff increase of 1.087107 was effective July 1, 2022, for all FERC and KCC tariffs.</span></div>

disclosure_of_accounting_for_the_respondent_s_pensions_and_postretirement_benefits_text_block:
[cell repeats an earlier one in this file: 227 characters]

disclosure_of_details_on_accounting_for_income_taxes_text_block:
  <div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">As a Limited Liability Company, income taxes are applicable to Jayhawk Pipeline, L.L.C. Taxation for cooperatives applies to the parent entities and their patrons</span></div>

disclosure_of_significant_changes_in_operations_during_the_year_text_block:
[cell repeats an earlier one in this file: 226 characters]


entity_id: C005518
filing_name: EnLink_Crude_Pipeline,_LLC_form6_Q4_1680708348
publication_time: 2023-04-05 15:25:48.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_respondent_appearing_in_annual_report_to_the_stockholders_text_block:
  <span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:27.67pt">General</span><div style="text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Organization</span></div><div style="text-indent:18pt"><span><br/></span></div><div style="text-align:justify;text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:103%">We are a Delaware limited liability company formed on April 27, 2016. Unless the context otherwise requires, references to “us,” “we,” “our,” “ours,” “the company,” or “EnLink Crude Pipeline” are describing EnLink Crude Pipeline, LLC. We are wholly owned by EnLink Midstream Operating, LP (EnLink), a wholly-owned subsidiary of EnLink Midstream Partners, LP (ENLK). ENLK is wholly-owned subsidiary of EnLink Midstream, LLC (ENLC) which is a limited liability company that is publicly traded on the New York Stock Exchange.</span></div><div style="text-indent:18pt"><span><br/></span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Basis of Presentation</span></div><div style="text-indent:18pt"><span><br/></span></div><div style="margin-bottom:6pt;text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The accompanying unaudited interim financial statements were prepared in accordance with the accounting requirements of the Federal Energy Regulatory Commission (FERC) as set forth in its applicable Uniform System of Accounts and published accounting releases, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. In management’s opinion, these financial statements reflect normal and recurring adjustments that are necessary for a fair presentation of our financial results for the interim periods presented, and adequate disclosures have been made to make the information presented not misleading. We have evaluated subsequent events through April 5, 2023, the date the financial statements were available to be issued</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">.</span></div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:27.67pt">Litigation, Environmental and Other Contingencies</span><div style="text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Legal Matters</span></div><div style="text-indent:18pt"><span><br/></span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We are party to various legal, regulatory and other matters from time to time arising from the day-to-day operations of our business that may result in claims against us. Although no assurance can be given, we believe, based on our experiences to date, that the ultimate resolution of any such existing items will not have a material adverse impact on our business, financial position, results of operations or cash flows. We believe we have meritorious defenses to the matters to which we are a party and intend to vigorously defend these matters. When we determine a loss is probable of occurring and is reasonably estimable, we accrue an undiscounted liability for such contingencies based on our best estimate using information available at that time. If the estimated loss is a range of potential outcomes and there is no better estimate within the range, we accrue the amount at the low end of the range. We disclose contingencies where an adverse outcome may be material, or in the judgment of management, we conclude the matter should otherwise be disclosed.</span></div><div style="text-indent:18pt"><span><br/></span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Although no assurance can be given, we believe, based on our experience to date, that the ultimate resolution of such items will not have a material adverse impact on our business, financial position, results of operations or cash flows. As of December 31, 2022 and December 31, 2021, we had no accruals for any outstanding legal proceedings.</span></div><div style="text-indent:18pt"><span><br/></span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:115%">Environmental Matters</span></div><div style="text-indent:18pt"><span><br/></span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We may be subject to environmental cleanup and enforcement actions from time to time. Our operations are subject to federal, state and local laws and regulations relating to protection of the environment. Although we believe our operations are in substantial compliance with applicable environmental laws and regulations, risks of additional costs and liabilities are inherent in our operations, and there can be no assurance that we will not incur significant costs and liabilities. Moreover, it is possible that other developments, such as increasingly stringent environmental laws, regulations and enforcement policies under the terms of authority of those laws, and claims for damages to property or persons resulting from our operations, could result in substantial costs and liabilities to us. We had no accruals for environmental matters as of December 31, 2022 and December 31, 2021.</span></div><div style="margin-top:6pt;text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Regulatory Matters</span></div><div style="text-indent:18pt"><span><br/></span></div><div style="margin-bottom:6pt;text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We periodically have regulatory proceedings with the FERC and, while the outcome of these matters cannot be predicted with certainty, based upon our evaluation and experience to date, we do not expect the ultimate resolution of these matters to have a material adverse effect on our financial position, operating results or cash flows.</span></div><div style="padding-left:36pt;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%;padding-left:27.67pt">Related Party Transaction</span></div><div style="margin-top:6pt;text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We are managed and operated by ENLK and its affiliates. ENLK allocates a portion of its general and administrative cost to us at cost. For the years ended December 31, 2022 and 2021, we incurred charges of $2.0 million and $1.7 million, respectively, from ENLK.</span></div><div style="text-indent:18pt"><span><br/></span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Cash Management Agreement</span></div><div style="text-indent:18pt"><span><br/></span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">EnLink Crude Pipeline, LLC will not reflect any affiliate accounts receivable or payable. An affiliate company provides cash management services for EnLink Crude Pipeline, L.L.C through a centralized treasury system. As a result, all revenues covered by the centralized treasury system are deemed to have been received in cash during the period in which the revenue is recorded in the financial statements. All charges and cost allocations covered by the centralized treasury system are deemed to have been paid in cash to the affiliate during the period in which the cost is recorded in the financial statements. Inter-company balances are reflected as part of Additional Paid-in Capital (73) on the Comparative Balance Sheet Statement. The net change in the Inter-company balances during the period is reflected as part of Unappropriated Retained Income (75) on the Comparative Balance Sheet Statement, Appropriations of Retained Income (740) on the Unappropriated Retained Income Statement, and “Net Change in Equity due to I/C Settlement” on the Statement of Cash Flows, Line 63.2.</span></div>


entity_id: C000595
filing_name: Shell_Pipeline_Company_LP_form6_Q4_1681749420
publication_time: 2023-04-17 16:37:00.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1.Nothing to report at this time</span>

disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_text_block:
  <span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2.Nothing to report at this time</span>

disclosure_of_significant_rate_or_other_regulatory_matters_text_block:
  <span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">6.Nothing to report at this time</span>

disclosure_of_accounting_for_the_respondent_s_pensions_and_postretirement_benefits_text_block:
  <div style="padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3.Nothing to report at this time</span></div>

disclosure_of_details_on_accounting_for_income_taxes_text_block:
  <div style="padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">5.Nothing to report at this time</span></div>

disclosure_of_significant_changes_in_operations_during_the_year_text_block:
  <div style="padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">4.Nothing to report at this time</span></div>


entity_id: C001302
filing_name: Bridger_Pipeline_LLC_form6_Q4_1681831428
publication_time: 2023-04-18 15:23:48.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_text_block: <div><p class="MsoNormal">2 &#8211;None</p></div>
disclosure_of_significant_rate_or_other_regulatory_matters_text_block: <div><p class="MsoNormal">6 - None&#160;&#160;</p></div>
disclosure_of_accounting_for_the_respondent_s_pensions_and_postretirement_benefits_text_block: <div><p class="MsoNormal">3 &#8211; Not Applicable</p></div>
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div><p class="MsoNormal">1 &#8211; The master lease referenced in #4 below, is capitalized on our balance sheet in accounts 43 and 63.&#160;</p></div>

disclosure_of_details_on_accounting_for_income_taxes_text_block:
  <div><p class="MsoNormal">5 - Bridger Pipeline is a Limited Liability Company and does not directly pay federal or state income taxes.&#160; State and federal income taxes are paid on Bridger&#8217;s income on the individual partners&#8217; tax returns.</p></div>

disclosure_of_significant_changes_in_operations_during_the_year_text_block:
  <div><p class="MsoNormal">4 &#8211; Effective January 1, 2022 Bridger Pipeline LLC entered into a master lease agreement to lease and operate all of the pipeline facilities/assets and transportation capacity of Belle Fourche Pipeline Company and Butte Pipe Line Company.</p></div>


entity_id: C000840
filing_name: Express_Pipeline_LLC_form6_Q4_1681845559
publication_time: 2023-04-18 19:19:19.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div style="margin-top:12pt;text-align:justify;text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">1.    COMPANY</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">ORGANIZATION</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">AND</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">NATURE</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">OF</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">OPERATIONS</span></div><div style="margin-bottom:6pt;margin-top:12pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">NATURE</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">OF</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">BUSINESS</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Express Pipeline LLC (the “Company” or “Express U.S.”) and Express Pipeline LP were formed to build, own and operate the United States and Canadian portions, respectively, of a crude oil pipeline running from Hardisty, Alberta to Casper, Wyoming (“Express Pipeline”). The Express Pipeline is interconnected with a crude oil pipeline owned by Platte Pipe Line Co. LLC that runs from Casper, Wyoming to Wood River, Illinois known as the “Platte Pipeline”. The entire pipeline comprised of Express U.S., Express Pipeline LP, and Platte Pipeline is known as the Express System.</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On March 14, 2013 Spectra Energy completed the acquisition of the Express and Platte Pipelines from Kinder Morgan and the Ontario Teacher’s Pension Plan. On February 27, 2017 Enbridge acquired both Pipelines through its amalgamation with Spectra Energy Corp.</span></div><div style="padding-left:27pt;text-align:justify"><span><br/></span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">REGULATION</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Express U.S.’ crude oil and liquid petroleum transportation activities are subject to regulation by the Federal Energy Regulatory Commission (“FERC”) and various state authorities. Regulatory bodies exercise statutory authority over such matters as rates of return, construction and operation of facilities, accounting practices, rates and tolls, and contractual agreements with customers. </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span></div><div style="padding-left:27pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:140%"> </span></div><div style="margin-top:12pt;text-align:justify;text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">2.    SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The financial statements of Express U.S. have been prepared in accordance with accounting requirements of the FERC, as set forth in the applicable Uniform System of Accounts and published accounting releases (“FERC USA”), which is a comprehensive basis of accounting other than accounting principles generally accepted int the United States of America (“US GAAP”) </span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">These financial statements have been prepared solely for the purpose of reporting prescribed by the FERC and exclude any purchase price adjustments as a result of Spectra Energy’s acquisition of the Express U.S. or Spectra Energy’s amalgamation with Enbridge.</span></div><div style="padding-left:27pt;text-align:justify"><span><br/></span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">MEASUREMENT</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">UNCERTAINTY</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The preparation of these financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, expenses and the disclosure of contingent assets and liabilities, Management of the Company regularly evaluates these estimates, utilizing historical experience, consultation with experts and other methods considered reasonable in the circumstances. Nevertheless, actual results may differ significantly from these estimates. Any effects on the financial statements resulting from revisions to these estimates are recorded in the period in which the facts that give rise to the revision become known.</span></div><div style="padding-left:27pt;text-align:justify"><span><br/></span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">CASH</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Cash is held in major banks in the United States of America, which from time to time may exceed federally insured</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">limits. Management periodically assesses the financial condition of the financial institution and believes that any</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">possible</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">credit</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">loss is</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">minimal.</span></div><div style="margin-top:12pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">PROPERTY,</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">PLANT</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">AND</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">EQUIPMENT</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Property, plant and equipment, including pipelines, tanks, buildings and other equipment, are stated at cost less</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">accumulated depreciation. Cost includes all direct expenditures for system expansion, betterments and replacements,</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">and</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">capitalized</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">interest.</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Depreciation of regulated assets is recorded on a straight-line basis over their useful lives.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Depreciation rates for</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">regulated assets are approved by the regulator.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The average depreciation period is approximately 30 years.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Assets</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">under</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">construction</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">are</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">not</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">depreciated</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">until</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">they</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">are</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">placed</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">in</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">service.</span></div><div style="margin-bottom:6pt;text-align:justify;text-indent:22.5pt"><span><br/></span></div><div style="margin-bottom:6pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The cost of depreciable property retired, together with removal costs less salvage, is</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">charged to accumulated</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">depreciation.</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">carrying</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">value</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">of</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">an</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">item</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">of</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">property,</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">plant</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">and</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">equipment</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">is</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">tested</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">for</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">recoverability</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">whenever</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">events</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">or</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">changes</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">in circumstances indicate that the carrying amount may not be recoverable.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">An impairment loss is recognized when</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">the</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">carrying</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">amount</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">is not</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">recoverable</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">and</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">exceeds its fair</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">value.</span></div><div style="margin-bottom:6pt;padding-left:27pt"><span><br/></span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">ASSET</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">RETIREMENT</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">OBLIGATION</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Express U.S. recognizes the fair value of a future asset retirement obligation, if determinable, as a liability in the period in which it incurs a legal obligation associated with the retirement of tangible long-lived assets which results from the acquisition, construction, development, and/or normal use of the assets. Express U.S. concurrently recognizes a corresponding increase in the carrying amount of the related long-lived asset that is depreciated over the life of the asset. The fair value of the asset retirement obligation is estimated using the expected cash flow approach that reflects a range of possible outcomes discounted at a credit-adjusted risk-free interest rate. Subsequent to the initial measurement, the asset retirement obligation is adjusted at the end of each period to reflect the passage of time and changes in </span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">the estimated future cash flows underlying the obligation. Changes in the obligation due to the passage of time are recognized in income as an operating expense using the interest method. Changes in the obligation due to changes in estimated cash flows are recognized as an adjustment of the carrying amount of the related long-lived asset that is depreciated over the remaining life of the asset.</span></div><div style="padding-left:27pt;text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As the fair value of future removal and site restoration costs for the Express System’s pipeline systems is not currently determinable, Express U.S. has not recognized an asset retirement obligation as at December 31, 2022, 2021 and 2020.</span></div><div style="padding-left:27pt"><span><br/></span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">FINANCIAL</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">INSTRUMENTS</span></div><div style="padding-left:45pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%">(i)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:8.24pt">Initial</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">measurement:</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Financial instruments are measured at fair value on origination or acquisition, adjusted by, in the case of financial</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">instruments that will not be subsequently measured at fair value, financing fees and transaction costs.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">All other</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">transaction</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">costs are</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">recognized</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">in</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">net</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">earnings</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">in</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">the</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">period</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">incurred.</span></div><div style="text-align:justify"><span><br/></span></div><div style="padding-left:45pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%">(ii)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.8pt">Subsequent</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">to</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">initial</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">recognition:</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Subsequent to initial recognition,</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">financial assets and liabilities held-to-maturity, are measured at amortized cost.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">All</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">other financial assets and liabilities are initially measured at fair value, and are not re-measured subsequently to fair</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">value</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">because</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">their</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">initial</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">carrying</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">values</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">approximate</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">their</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">fair</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">values</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">due</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">to</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">the</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">short-term</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">nature</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">of</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">the</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">instruments.</span></div><div><span><br/></span></div><div style="padding-left:45pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%">(iii)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:3.36pt">Impairment:</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">At year-end Express U.S. assesses whether there are any indications that a financial asset may be impaired. For purposes of impairment testing, each individually significant asset is assessed individually. When there is an indication of impairment, Express U.S. determines whether a significant adverse change has occurred during the period in the expected timing or amount of future cash flows from the financial asset. When there has been a significant adverse change, the carrying value of the asset reduced to the highest of:</span></div><div style="padding-left:27pt;text-align:justify"><span><br/></span></div><div style="margin-bottom:6pt;padding-left:9pt;text-align:justify;text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a.) The</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">present</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">value</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">of</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">expected</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">cash</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">flows,</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">and</span></div><div style="margin-bottom:6pt;padding-left:9pt;text-align:justify;text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(b.) The</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">amount</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">that</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">could</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">be</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">realized</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">by</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">selling</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">the</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">asset,</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">When the extent of impairment decreases and the decrease can be related to an event occurring after the impairment</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">was recognized,</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">the</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">impairment</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">is reversed.</span></div><div><span><br/></span></div><div style="margin-bottom:6pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">RELATED</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">PARTY</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">TRANSACTIONS</span></div><div style="margin-top:12pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Monetary related party transactions and non-monetary related party transactions that have commercial substance are measured at the exchange amount. Where a transaction is not in the normal course of operations, it is measured at the exchange amount when there is a substantive change in the ownership of the item transferred and there is independent evidence of the exchange amount. All other related party transactions are measured at the carrying amount. </span></div><div style="padding-left:27pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">REVENUE</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">RECOGNITION</span></div><div style="margin-top:12pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Express U.S. derives revenues from interstate transportation of crude oil and liquid petroleum under tariffs regulated by the FERC. Express U.S. recognizes revenue upon delivery of products to its customers, when pricing is determinable and collectability is reasonably assured. Express U.S. generally does not own the crude oil and liquid petroleum that it transports or stores, and therefore, does not assume significant direct commodity price risk.</span></div><div style="padding-left:27pt"><span><br/></span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Some long-term take-or-pay contracts contain make-up rights. Make-up rights are earned by shippers when minimum volume commitments are not utilized during the period but under certain circumstances can be used to offset overages in future periods, subject to expiration periods. We recognize revenue associated with make-up rights at the earlier of when the make-up volume is shipped, the make-up right expires, or when it is determined that the likelihood that the shipper will utilize the make-up right is remote.</span></div><div style="margin-top:12pt;text-align:justify;text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">3.    SIGNIFICANT COMMITMENTS OR CONTINGENT ASSETS OR LIABILITIES</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Long term Transportation Service Agreements</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Express Pipeline entered into long term Transportation Service Agreement’s (“TSA”) with a number of shippers. Under these TSA’s, the Express Pipeline is committed to provide crude oil transportation capacity at agreed tariffs. </span></div><div style="margin-bottom:6pt;margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">Oil</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">in</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">Custody</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Express U.S. transports crude oil and liquid petroleum owned by its customers for a fee. Virtually all the volume of liquid hydrocarbons in the Company's pipeline system at any one time is owned by the Express U.S.' customers. Under terms of the Express U.S.' tariffs, losses of crude oil not resulting from direct negligence of the Company may be apportioned among its customers. In addition, Express U.S. maintains property insurance coverage with respect to crude oil and liquid petroleum in its custody.</span></div><div style="padding-left:27pt"><span><br/></span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Rights-of-Way</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Express U.S., as part of its pipeline construction process, must obtain certain right-of-way agreements from landowners whose property the pipeline will cross. Right-of-way agreements that Express U.S. buys are capitalized as part of property, plant and equipment. Right-of-way agreements that are leased from a third party are expensed.</span></div>

disclosure_of_significant_rate_or_other_regulatory_matters_text_block:
  <div style="margin-top:12pt;padding-left:36pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">6.    ENVIRONMENTAL LIABILITIES</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Express U.S. is subject to federal and state laws and regulations relating to the protection of the environment. Environmental risk is inherent to liquid pipeline operations and the Company could, at times, be subject to environmental cleanup and enforcement actions. Express U.S. manages this environmental risk through appropriate environmental policies and practices to minimize any impact. To the extent that we are unable to recover environmental liabilities through insurance or other potentially responsible parties, we will be responsible for payment of liabilities arising from environmental incidents associated with the operating activities of its pipeline business.</span></div>

disclosure_of_accounting_for_the_respondent_s_pensions_and_postretirement_benefits_text_block:
  <div style="margin-top:12pt;padding-left:36pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">4. ACCOUNTING FOR PENSION AND POSTRETIREMENT BENEFITS</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Express U.S. has no direct employees but has direct costs relating to Enbridge Inc. employee expenses that relate directly to the Company’s operations. All Enbridge Inc. employees that directly work on Express U.S. have their salaries, wages, benefits, and pension costs being allocated to the Company. Express U.S. has no pension liability.</span></div>

disclosure_of_details_on_accounting_for_income_taxes_text_block:
  <div style="margin-top:12pt;padding-left:36pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">5.    ACCOUNTING FOR INCOME TAX</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Express US is not taxable entity for federal and state income tax purposes. Accordingly, no recognition is given to</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">income taxes for financial reporting purposes. The parent of the Company is a corporation and thereby subject to</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">income</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">tax.</span></div>


entity_id: C001008
filing_name: Wolverine_Pipe_Line_Company_form6_Q4_1681392984
publication_time: 2023-04-13 13:36:24.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_significant_changes_in_operations_during_the_year_text_block: <div><p><br /></p></div>
disclosure_of_accounting_for_the_respondent_s_pensions_and_postretirement_benefits_text_block:
  <div><p>A. The company recognized net periodic costs as follows:</p><p style="margin-left: 20px">Pension Cost $(195,712)</p><p style="margin-left: 20px">Postretirement Benefits $760,000</p><p>B. Projected Pension Benefit Obligation $11,615,836</p><p>&#160;&#160;&#160;Projected Postretirement Obligation $6,869,000<br /><br /></p></div>


entity_id: C001999
filing_name: LOCAP_LLC_form6_Q4_1681840025
publication_time: 2023-04-18 17:47:05.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_text_block: <div><p>2. None</p></div>
disclosure_of_significant_rate_or_other_regulatory_matters_text_block: <div><p>6. None</p></div>
disclosure_of_accounting_for_the_respondent_s_pensions_and_postretirement_benefits_text_block: <div><p>3. None</p></div>
disclosure_of_details_on_accounting_for_income_taxes_text_block: <div><p>5. None</p></div>
disclosure_of_significant_changes_in_operations_during_the_year_text_block: <div><p>4. None</p></div>
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div><p>1. LOCAP LLC (LOCAP), headquartered in Covington, Louisiana, owns and operates a federally regulated crude oil pipeline and tank facility in St. James, Louisiana that distributes oil received from LOOP LLC's (LOOP) storage facilities and connecting pipelines to nearby refineries. MPLX Operations LLC and Shell Midstream Operations LLC owns 58.52% and 41.48%, respectively of LOCAP. LOCAP, an interstate common carrier petroleum products pipeline, is subject to rate regulations by the FERC under the Interstate Commerce Act, the Energy Policy Act of 1992, and rules and orders promulgated pursuant thereto. LOOP acts as operator of LOCAP in accordance with the terms of the Operating Agreement dated July 1, 1987, as amended.</p></div>


entity_id: C010202
filing_name: Prg_Pipelines,_Llc_form6_Q4_1681754092
publication_time: 2023-04-17 17:54:52.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_events_that_have_a_material_effect_to_respondents_text_block:
  <div style="margin-bottom:6pt;margin-top:6pt;padding-left:18pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">8. Subsequent Events </span></div><div style="margin-bottom:6pt;margin-top:6pt;text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Subsequent events, which are events or transactions that occurred after December 31, 2022 through the issuance of the accompanying financial statements, have been evaluated through April 17, 2023.</span></div>


entity_id: C000418
filing_name: Olympic_Pipe_Line_Company_LLC_form6_Q4_1680898577
publication_time: 2023-04-07 20:16:17.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div>
  <div style="font-family: 'calibri';font-size: 11pt;line-height: 107.9%;margin-bottom: 8pt;margin-left: 0.50in;margin-top: 0;text-indent: -0.25in;"><div style="font-family: 'calibri';font-size: 11pt;font-style: ;font-weight: ;;display:inline;">1.</div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 4;;display:inline;">&#160;&#160;&#160;</div></div><div style="font-family: 'calibri';font-size: 11pt;font-style: ;font-weight: ;;display:inline;">None.</div></div><div style="font-family: 'calibri';font-size: 11pt;line-height: 107.9%;margin-bottom: 8pt;margin-left: 0.50in;margin-top: 0;text-indent: -0.25in;"><div style="font-family: 'calibri';font-size: 11pt;font-style: ;font-weight: ;;display:inline;">2.</div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 4;;display:inline;">&#160;&#160;&#160;</div></div><div style="font-family: 'calibri';font-size: 11pt;font-style: ;font-weight: ;;display:inline;">Olympic adopted ASU 2016-02 during the year 2022, which resulted in the recognition of right-of-use asset and lease liabilities that have not previously been recorded and are material to the balance sheet.&#160;&#160;Under FERC Docket AI-19-1-000, operating leases are not required to be capitalized and reported in the balance sheet accounts established for capital leases. However, a jurisdictional entity is permitted to implement the ASU's guidance to report operating leases with a lease term of more than 12 months as right-of-use assets, with corresponding lease obligations in the balance sheet.&#160;&#160;Accordingly, the Company&#8217;s operating leases are recognized on the balance sheet in Account 43 (Miscellaneous Assets), Account 58 (Other Current Liabilities), and Account 63 (Other Noncurrent Liabilities).&#160;&#160;Adoption of the standard did not have a material impact on the income statement. ROU assets represent the right to use an underlying asset for the lease term and consist of the amount of the initial measurement of the lease liability, any lease payments made to the lessor at or before the commencement date, minus any lease incentives received, and any initial direct costs incurred by the lessee. Lease liabilities represent our obligation to make lease payments arising from the lease and are measured at the present value of the lease payments not yet paid, discounted using the discount rate for the lease at commencement. As most of the Olympic leases do not provide an implicit interest rate, Olympic uses the incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The lease terms may include options to extend or terminate the lease when it is reasonably certain that Olympic will exercise that option. On the statement of income, operating leases are generally accounted for under a straight-line expense model, while finance leases, which were previously referred to as capital leases, are generally accounted for under a financing model. Consistent with the previous lease guidance, however, the standard allows rate-regulated utilities to recognize expenses consistent with the timing of recovery in rates. Olympic has lease agreements with lease and non-lease components. Non-lease components comprise common area maintenance and utilities and are accounted for separately from lease components.</div></div><div style="font-family: 'calibri';font-size: 11pt;line-height: 107.9%;margin-bottom: 8pt;margin-left: 0.50in;margin-top: 0;text-indent: -0.25in;"><div style="font-family: 'calibri';font-size: 11pt;font-style: ;font-weight: ;;display:inline;">3.</div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 4;;display:inline;">&#160;&#160;&#160;</div></div><div style="font-family: 'calibri';font-size: 11pt;font-style: ;font-weight: ;;display:inline;">None</div></div><div style="font-family: 'calibri';font-size: 11pt;line-height: 107.9%;margin-bottom: 8pt;margin-left: 0.50in;margin-top: 0;text-indent: -0.25in;"><div style="font-family: 'calibri';font-size: 11pt;font-style: ;font-weight: ;;display:inline;">4.</div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 4;;display:inline;">&#160;&#160;&#160;</div></div><div style="font-family: 'calibri';font-size: 11pt;font-style: ;font-weight: ;;display:inline;">None</div></div><div style="font-family: 'calibri';font-size: 11pt;line-height: 107.9%;margin-bottom: 8pt;margin-left: 0.50in;margin-top: 0;text-indent: -0.25in;"><div style="font-family: 'calibri';font-size: 11pt;font-style: ;font-weight: ;;display:inline;">5.</div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 4;;display:inline;">&#160;&#160;&#160;</div></div><div style="font-family: 'calibri';font-size: 11pt;font-style: ;font-weight: ;;display:inline;">None</div></div><div style="font-family: 'calibri';font-size: 11pt;line-height: 107.9%;margin-bottom: 8pt;margin-left: 0.50in;margin-top: 0;text-indent: -0.25in;"><div style="font-family: 'calibri';font-size: 11pt;font-style: ;font-weight: ;;display:inline;">6.</div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 4;;display:inline;">&#160;&#160;&#160;</div></div><div style="font-family: 'calibri';font-size: 11pt;font-style: ;font-weight: ;;display:inline;">None</div></div>
  </div>


entity_id: C001328
filing_name: Enbridge_Storage_(Patoka)_L.L.C._form6_Q4_1683845505
publication_time: 2023-05-11 22:51:45.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div style="margin-top:9pt;padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">1.    COMPANY ORGANIZATION AND NATURE OF OPERATIONS</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">General</span></div><div><span><br/></span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Enbridge Storage (Patoka), Inc. (the “Company”) is a Delaware corporation and a wholly-owned subsidiary of Enbridge (U.S.) Inc. (“Enbridge”). The Company is engaged in the storage of crude oil and liquid petroleum which is located in Patoka, Illinois and also receives terminal revenue based regulated shipments.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Regulation</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:109%">The Company's crude oil and liquid petroleum transportation activities are subject to regulation by the Federal Energy Regulatory Commission (“FERC”) and various state authorities. Regulatory bodies exercise statutory authority over matters such as rates and underlying accounting practices, and ratemaking agreements with customers.</span></div><div style="margin-top:9pt;padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">2.    SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></div><div><span><br/></span></div><div style="margin-top:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Basis of Presentation and Use of Estimates</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The financial statements of the Company are prepared in accordance with accounting requirements of the Federal Energy Regulatory Commission, as set forth in the applicable Uniform System of Accounts and published accounting releases ("FERC USA"), which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America ("US GAAP"). </span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The preparation of these financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses and the disclosure of contingent assets and liabilities. Management regularly evaluates these estimates, utilizing historical experience, consultation with experts and other methods considered reasonable in the circumstances. Nevertheless, actual results may differ significantly from these estimates. Any effects on the financial statements resulting from revisions to these estimates are recorded in the period in which the facts that give rise to the revision become known.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Revenue Recognition</span></div><div><span><br/></span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">The Company derives revenues from interstate transportation of crude oil and liquid petroleum under tariffs regulated by the FERC. The Company recognizes revenue upon delivery of products to its customers, when pricing is determinable and collectability is reasonably assured. The Company generally does not own the crude oil and liquid petroleum that it transports or stores, and therefore, does not assume significant direct commodity price risk.</span></div><div style="text-indent:36pt"><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:115%">Allowance for Doubtful Accounts</span></div><div><span><br/></span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">The Company establishes provisions for losses on accounts receivable if it determines that it will not collect all or part of the outstanding balance. Collectability is reviewed regularly and an allowance is established or adjusted, as necessary, using the specific identification method.</span></div><div><span><br/></span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Oil Measurement Gains and Losses</span></div><div><span><br/></span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Oil measurement gains and losses occur as part of the normal operating conditions associated with the Company's pipelines. The three types of oil measurement losses include:</span></div><div><span><br/></span></div><div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">physical, which occur through evaporation, shrinkage, differences in measurement between receipt and delivery locations and other operational incidents;<br/></span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:109%">•</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:109%;padding-left:14.5pt">degradation, which result from mixing at the interface between higher quality light crude oil and lower quality heavy crude oil in pipelines; and</span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:109%">•</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:109%;padding-left:14.5pt">revaluation, which are a function of crude oil prices and the level of the carrier's inventory.</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Difficulties are inherent in quantifying oil measurement gains and losses because physical measurements of volumes are not practical, as products continuously move through the pipelines and virtually all of the Company’s pipelines are located underground. </span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Capitalization Policies, Depreciation Methods and Impairment of Property, Plant and Equipment</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Company capitalizes expenditures related to property, plant and equipment, subject to a minimum rule, that have a useful life greater than one year for (1) assets purchased or constructed; (2) existing assets that are replaced, improved, or the useful lives have been extended; or (3) all land, regardless of cost. Acquisitions of new assets, additions, replacements and improvements (other than land) costing less than the minimum rule, in addition to maintenance and repair costs, are expensed as incurred.</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">During construction, the Company capitalizes direct costs, such as labor and materials, and other costs, such as direct overhead and interest at its weighted average cost of debt.</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Company records property, plant and equipment at its original cost, which is depreciated on a straight-line basis over the lesser of its estimated useful life or the estimated remaining life of the crude oil reserves in the basins the assets serve. Upon disposition of property, plant and equipment, the cost less net proceeds is typically charged to accumulated depreciation and no gain or loss on disposal is recognized. </span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Company evaluates the recoverability of its property, plant and equipment when events or circumstances such as economic obsolescence, the business climate, legal and other factors indicate it may not recover the carrying amount of the assets. The Company evaluates the asset for recoverability by estimating the undiscounted future cash flows expected to be derived from operating the asset. The Company recognizes an impairment loss when the carrying amount of the asset exceeds its fair value as determined by quoted market prices in active markets or present value techniques if quotes are unavailable. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Income Taxes</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:109%">The Company uses the liability method of accounting for income taxes. Deferred income tax assets and liabilities are recognized based on temporary differences between the financial statement carrying amounts and the tax bases of existing assets. Deferred income tax assets and liabilities are measured using the tax rate that is expected to apply when the temporary differences reverse. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Commitments, Contingencies and Environmental Liabilities</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Company expenses or capitalizes, as appropriate, expenditures for ongoing compliance with environmental regulations that relate to past or current operations. Amounts for remediation of existing environmental contamination caused by past operations, which do not benefit future periods by preventing or eliminating future contamination, are expensed. Liabilities are recorded when environmental assessments indicate that remediation efforts are probable, and the costs can be reasonably estimated. These estimates are subject to revision in future periods based on actual costs or new information and are included on the Statements of Financial Position in other current and long-term liabilities at their undiscounted amounts. </span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Company recognizes liabilities for other contingencies when, after fully analyzing the available information, it determines it is either probable that an asset has been impaired or that a liability has been incurred and the amount of impairment or loss can be reasonably estimated. When a range of probable loss can be estimated, the Company accrues the most likely amount, or if no amount is more likely than another, the minimum of the range of probable loss. The Company typically expenses legal costs associated with loss contingencies as such costs are incurred.</span></div><div style="margin-top:9pt;padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">3. RELATED PARTY TRANSACTIONS</span></div><div><span><br/></span></div><div style="margin-top:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Administrative and Workforce Related Services</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Affiliate companies provide management and administrative, operations and workforce related services to the Company. Enbridge does not record any profit or margin for the services charged to the Company.</span></div><div style="margin-top:9pt;padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">4. ENVIRONMENTAL LIABILITIES</span></div><div><span><br/></span></div><div><span><br/></span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Company is subject to federal and state laws and regulations relating to the protection of the environment. Environmental risk is inherent to liquid pipeline operations and the Company could, at times, be subject to environmental cleanup and enforcement actions. The Company manages this environmental risk through appropriate environmental policies and practices to minimize any impact. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Company is not aware of any events of non-compliance with respect to environmental matters that would have a material effect on its financial position, results of operations or cash flows.</span></div><div style="margin-top:9pt;padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">5. COMMITMENTS AND CONTINGENCIES</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Oil in Custody</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Company stores crude oil and liquid petroleum owned by its customers for a fee. Virtually all the volume of liquid hydrocarbons in the Company’s tanks at any one time is owned by the Company’s customers. Under terms of the Company’s tariffs, losses of crude oil not resulting from direct negligence of the Company may be apportioned among its customers. In addition, the Company maintains property insurance coverage with respect to crude oil and liquid petroleum in the Company’s custody.</span></div><div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:115%">IMPORTANT CHANGES DURING THE QUARTER/YEAR</span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:112%">Impairment</span></div><div><span><br/></span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:115%">Due to changes in market conditions, during the three months ended June 30, 2022 we tested for recoverability our Non-carrier Oil Tanks and determined an impairment charge of approximately $5.7M which represents the amount by which the carrying value exceeded fair value. Such charge is included in the Income Statement, under account 665 - Unusual or Infrequent Items (debit).</span></div>


entity_id: C003420
filing_name: Black_Bear_Liquids,_LLC_form6_Q4_1681837174
publication_time: 2023-04-18 16:59:34.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block: None.
disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_text_block: None.
disclosure_of_significant_rate_or_other_regulatory_matters_text_block: None.
disclosure_of_accounting_for_the_respondent_s_pensions_and_postretirement_benefits_text_block: None.
disclosure_of_details_on_accounting_for_income_taxes_text_block: None.
disclosure_of_respondent_appearing_in_annual_report_to_the_stockholders_text_block: None.
disclosure_of_events_that_have_a_material_effect_to_respondents_text_block: None.
disclosure_of_significant_changes_in_operations_during_the_year_text_block:
  In April 2022, Diversified Midstream, LLC, a subsidiary of Diversified Energy Company, acquired all of the membership interests in Black Bear Midstream Holdings LLC, which included Black Bear Liquids LLC.


entity_id: C010945
filing_name: Seahorse_Pipeline,_LLC_form6_Q4_1681755298
publication_time: 2023-04-17 18:14:58.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_events_that_have_a_material_effect_to_respondents_text_block:
  <div style="margin-bottom:6pt;margin-top:6pt;text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Subsequent events, which are events or transactions that occurred after December 31, 2022 through the issuance of the accompanying financial statements, have been evaluated through April 17, 2023.</span></div>


entity_id: C008892
filing_name: Grand_Prix_Pipeline_LLC_form6_Q4_1681845434
publication_time: 2023-04-18 19:17:14.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:12pt;font-weight:700;line-height:112%">Company Business</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Grand Prix Pipeline LLC (“Grand Prix JV” or the “Company”) is a limited liability company formed in August 2017 to design, construct and own a natural gas liquids (“NGL”) 0pipeline (the “Pipeline”) to transport NGL volumes from the Permian Basin to the NGL market hub at Mont Belvieu, Texas. In this report, unless the context requires otherwise, references to “we,” “us,” “our” or “the Company” are intended to mean our business and operations.</span></div><div style="text-align:justify;text-indent:6pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Company was a wholly-owned subsidiary of Targa Downstream LLC (“Targa” or “Targa Downstream LLC” or “Managing Member” or “Operator”) prior to September 6, 2017 when BCP Grand Prix LLC (“Blackstone”) purchased a 25% interest in Grand Prix JV from Targa for $60.0 million. Targa contributed and assigned certain assets and agreements to Grand Prix JV, which included work- in-process property, plant and equipment, rights of way, permits and certain engineering, construction and logistics agreements. The Company treated Targa’s initial asset contribution as a common control transaction and recorded the contribution based on Targa historical amounts.</span></div><div style="text-align:justify;text-indent:6pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Concurrent with the purchase by Blackstone of its interest in Grand Prix JV from Targa, Targa Liquids Marketing and Trade LLC (“TLMT”) (an affiliate of Targa) and EagleClaw Midstream Ventures, LLC ("EagleClaw"), a Blackstone portfolio company, executed a long-term Raw Product Purchase Agreement (“RPP Agreement”) whereby EagleClaw dedicated and committed significant NGLs associated with EagleClaw's natural gas volumes produced or processed in the Delaware Basin to TLMT. The RPP Agreement is effective through June 30, 2034, at which date the agreement shall continue for successive twelve-month periods until written notice of at least 270 days is provided by either party.</span></div><div style="text-align:justify;text-indent:6pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">In February 2018, Targa formed three development joint ventures (collectively, the “DevCo JVs”) with investment vehicles affiliated with Stonepeak Infrastructure Partners (“Stonepeak”). Grand Prix Development LLC (or “Grand Prix DevCo”) was formed to fund portions of Grand Prix JV, while the two other DevCo JVs were formed to fund two other Targa capital projects. We refer to the three projects collectively as the “DevCo Projects.”</span></div><div style="text-align:justify;text-indent:6pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">For a four-year period beginning on the date that all three projects commenced commercial operations, Targa had the option to acquire all or part of Stonepeak’s interests in the DevCo JVs (the “DevCo JV Call Right”). The purchase price payable for such partial or full interests was based on a predetermined fixed return or multiple on invested capital, including distributions received by Stonepeak from the DevCo JVs. </span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">In January 2022, Targa exercised the DevCo JV Call Right and closed on the purchase of all of Stonepeak’s interests in the DevCo JVs (the “DevCo JV Repurchase”). Following the DevCo JV Repurchase, Targa owned a 75% interest in the Permian to Mont Belvieu segment of Grand Prix through Grand Prix JV (prior to the Grand Prix Transaction, as defined below). </span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">On January 9, 2023, Targa completed the acquisition of Blackstone Energy Partners’ 25% interest in Grand Prix JV (the “Grand Prix Transaction”) for aggregate consideration of $1.05 billion in cash and a final closing adjustment of $41.9 million. Following the closing of the Grand Prix Transaction, Targa owns 100% of the interest in Grand Prix Pipeline LLC </span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Targa is the operator and was the construction manager of the Pipeline. TLMT is a committed shipper for 95% of the intrastate capacity on the Pipeline. The Pipeline is supported primarily by TLMT and EagleClaw NGL volume commitments. Construction was completed and the Pipeline began operations in the third quarter of 2019. A portion of the Pipeline within the Permian Basin was operational starting in April 2018.</span></div><div style="text-align:justify;text-indent:6pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Along with the Pipeline owned by Grand Prix JV, Targa’s affiliate, Targa NGL Pipeline Company LLC (“Targa NGL”), owns two additional segments. The Grand Prix JV pipeline along with the two additional Targa NGL segments are referred to as the “Targa Grand Prix Project” in this report.</span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">In its entirety, the primary segments of the Targa Grand Prix Project are:</span></div><div style="text-align:justify;text-indent:6pt"><span><br/></span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">•</span><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%;padding-left:14.5pt">A 24-inch diameter pipeline segment with a length of approximately 560 miles from the Permian Basin to North Texas. The capacity of this pipeline segment from the Permian Basin is expandable to 550 thousand barrels per day (“MBbl/d”), with the addition of pump stations along the pipeline. This segment is part of Grand Prix JV.</span></div><div style="text-align:justify"><span><br/></span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:122%">•</span><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:122%;padding-left:14.5pt">A pipeline segment from North Texas into southern Oklahoma. This segment is not part of Grand Prix JV.</span></div><div style="text-align:justify"><span><br/></span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">•</span><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%;padding-left:14.5pt">The three segments listed above connect to a 30-inch diameter pipeline segment with a length of approximately 275 miles from North Texas to Mont Belvieu (the “Mont Belvieu Segment”). The Mont Belvieu Segment transports Permian, North Texas and Oklahoma volumes to Mont Belvieu, and has a capacity expandable to 950 MBbl/d, with the addition of pump stations along the pipeline. The volumes flowing through the Mont Belvieu Segment that originate from the Permian Basin are part of Grand Prix JV. Volumes originating from Oklahoma and North Texas flowing through the Mont Belvieu Segment are solely for Targa’s benefit and not part of Grand Prix JV.</span></div><div><span><br/></span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:12pt;font-weight:700;line-height:112%">Distributions</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">In accordance with the terms of the GP LLC Agreement, to the extent that available cash, distributed as described below, exceeds a member’s proportional share of the total distributions based on the ownership percentage (“Excess Distribution Amount”), that member’s capital account shall be allocated income equal to the Excess Distribution Amount.</span></div><div style="text-align:justify;text-indent:5.95pt"><span><br/></span></div><div><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The GP LLC Agreement specifically provides for the calculation and allocation of distributions to Targa and Blackstone dependent upon the nature of the NGL volumes shipped, including:</span></div><div style="text-indent:6pt"><span><br/></span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">•</span><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%;padding-left:14.5pt">NGL volumes originating in the Permian Basin and traveling to the final destination point of the pipeline of Mont Belvieu, Texas (“Permian Shipments”). Distributions associated with Permian Shipments will be split between Targa, Grand Prix DevCo and Blackstone in accordance with the GP LLC Agreement and the DevCo LLC Agreement;</span></div><div style="text-align:justify"><span><br/></span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">•</span><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%;padding-left:14.5pt">NGL volumes shipped by Targa and its affiliates utilizing unused capacity on the Pipeline that do not travel to the final destination of Mont Belvieu (“ShortHaul Shipments”). Distributions associated with ShortHaul Shipments will be split between Targa, Grand Prix DevCo and Blackstone with pricing terms in accordance with the GP LLC Agreement and DevCo LLC Agreement; and,</span></div><div style="text-align:justify"><span><br/></span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">•</span><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%;padding-left:14.5pt">NGL volumes shipped by Targa and its affiliates using the unused capacity on a second priority and fully interruptible basis on the Mont Belvieu Segment generated by any extension of the Pipeline into areas outside the Permian Basin constructed at Targa’s sole expense, or utilizing capacity on the Mont Belvieu Segment in excess of 550 MBbl/d. All proceeds associated with these volumes will be distributed 100% to Targa.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">All other available cash, less the amount of the cash reserves (as recommended by the Operator and approved by the Management Committee), will be distributed on a quarterly basis to Targa, Grand Prix DevCo and Blackstone in accordance with their percentage interests. Following the DevCo Repurchase in January 2022, Targa owns 100% of Grand Prix DevCo and is entitled go all of Grand Prix DevCo’s distributions</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:12pt;font-weight:700;line-height:112%">Regulation of Operations</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Pipeline operates predominately as an intrastate pipeline with a portion considered to be an interstate pipeline. During 2018, the Company began operating portions of the Pipeline, which transported mixed NGLs from the Permian Basin, including points in New Mexico and Texas, to intermediate points in Texas. The remainder of the Pipeline, including delivery to Mont Belvieu, Texas, began operations in the third quarter of 2019. As an intrastate NGL pipeline located in Texas, it is regulated by the Railroad Commission of Texas. As an interstate NGL pipeline, it is considered a common carrier pipeline subject to regulation by Federal Energy Regulatory Commission under the Interstate Commerce Act.</span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">All actions proposed to be taken by or on behalf of the Company or any of its subsidiaries and all actions that pursuant to the LLC Agreement require action by, the approval of, or a determination by the Management Committee, shall require a majority vote or consent of the managers. Certain actions, including those identified in the LLC Agreement that are proposed to be taken by or on behalf of the Company or any of its subsidiaries shall require a 90%, or “super majority” vote or consent of the managers.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:12pt;font-weight:700;line-height:112%">Basis of Presentation</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The financial statements and supporting schedules were prepared in accordance with the Uniform System of Accounts as prescribed by the Federal Energy Regulatory Commission (“FERC”). The FERC-approved tariff establishes rates, terms and conditions under which the Company provides services to its customers. The Uniform System of Accounts is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (“GAAP”). Financial accounting and reporting differences between FERC and GAAP are principally related to account classifications such as but not limited to: Plant held for sale is a current asset for GAAP and is included in gas plant for FERC; costs incurred and revenues collected for future plant retirement costs are classified as a regulatory liability for GAAP and as accumulated provision for depreciation for FERC; and deferred tax assets and liabilities are presented as gross assets and liabilities for FERC purposes, but are netted for GAAP. </span></div><div><span><br/></span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:12pt;font-weight:700;line-height:112%">Income Taxes</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Income taxes are recorded in accordance with the FERC Policy Statement on Income Tax Allowances permitting the accrual of income taxes on a pass-through entity. Deferred income taxes are recognized for differences between the financial reporting and tax bases of assets and liabilities at enacted statutory tax rates in effect for the years in which the differences are expected to reverse. Actual income taxes could vary from these estimates due to future changes in income tax law or results from the final review of tax returns by federal or state authorities. </span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Company is organized as a limited liability company and is treated as a partnership for U.S. federal and state income tax purposes. As such, the Company is generally not subject to federal or state income taxes. All revenues and expenses of the Company are reportable in the federal and state income tax returns of its Members.</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">FERC allows adjustments to the financial statements for allowable income taxes. The below table describes the state and federal income tax provision at December 31, 2022 and the related effective tax rate.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"/><td style="width:71.816%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:25.984%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:120%">TOTAL PROVISION</span></td><td colspan="3" style="padding:0 1pt"/></tr><tr style="height:14pt"><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Increment to State Deferred Income Tax</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">494,976 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Increment to Federal Deferred Income Tax</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">90,474,721 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Current Provision/(Benefit) - State</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2,735,106 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Current Provision/(Benefit) - Federal</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">6,582,887 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr style="height:14pt"><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Total 2022 Provision/(benefit)</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:120%">100,287,690</span><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr style="height:14pt"><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Effective Tax Rate</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:120%">25.41</span><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:120%">%</span></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:12pt;font-weight:700;line-height:112%">Property, Plant and Equipment </span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Property, plant and equipment as of December 31, 2022 and December 31, 2021, consists of pipeline assets, rights of way and construction in progress for the Pipeline. </span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:92.857%"><tr><td style="width:1.0%"/><td style="width:46.175%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:19.092%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.451%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:11.882%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:120%;text-decoration:underline">December 31, 2022</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:120%;text-decoration:underline">December 31, 2021</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;text-indent:1.6pt;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:112%;text-decoration:underline">Useful Life</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;text-indent:3.55pt;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Pipeline</span></td><td style="padding:2px 0 2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1,467,692,083 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td style="padding:2px 0 2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1,378,189,879 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="3" style="padding:2px 1pt;text-align:center;text-indent:1.6pt;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> 20 - 25 </span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;text-indent:3.6pt;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Rights of Way</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">245,328,973 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">243,533,723 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="3" style="padding:2px 1pt;text-align:center;text-indent:1.6pt;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> 20 - 25 </span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;text-indent:3.6pt;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Other Property, Plant and Equipment</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2,085,543 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2,058,772 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="3" style="padding:2px 1pt;text-align:center;text-indent:1.6pt;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> 20 - 25 </span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;text-indent:3.6pt;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Construction in Progress</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">107,098,597 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">40,935,087 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">—</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;text-indent:3.6pt;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:88%">Finance Lease, Right-of-use Assets</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:88%">2,130,350 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:88%">1,865,128 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:88%">5</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;text-indent:22.5pt;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Property, Plant and Equipment</span></td><td colspan="2" style="border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:112%">1,824,335,546</span><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%"> </span></td><td style="border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="2" style="border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:112%">1,666,582,588</span><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%"> </span></td><td style="border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="3" style="padding:0 1pt"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;text-indent:22.5pt;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:88%">Accumulated Depreciation</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:88%">(238,144,507)</span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:88%">(172,405,356)</span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="3" style="padding:0 1pt"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;text-indent:41.4pt;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:89%">Property, Plant and Equipment, net</span></td><td style="border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:89%">$</span></td><td style="border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:89%">1,586,191,039</span><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:89%"> </span></td><td style="border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td style="border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:89%">$</span></td><td style="border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:89%">1,494,177,232</span><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:89%"> </span></td><td style="border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="3" style="padding:0 1pt"/></tr></table></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">For the years ended December 31, 2022 and December 31, 2021, depreciation expense was $66 million and $64.9 million.</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:12pt;font-weight:700;line-height:112%">Asset Retirement Obligations</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Our ARO primarily relates to our pipeline assets. </span><span style="background-color:#ffffff;color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The changes in our ARO are as follows:</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:80.803%"><tr><td style="width:1.0%"/><td style="width:53.227%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:22.104%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:21.369%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:120%;text-decoration:underline">December 31, 2022</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:120%;text-decoration:underline">December 31, 2021</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;text-indent:3.55pt;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Beginning Period</span></td><td style="padding:2px 0 2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">10,220,101 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td style="padding:2px 0 2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">9,750,144 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;text-indent:3.6pt;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Additions</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">68,949 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">— </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;text-indent:3.6pt;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Accretion</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">549,026 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">469,957 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;text-indent:3.6pt;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">End of Period</span></td><td style="border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:89%">$</span></td><td style="border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:89%">10,838,076</span><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:89%"> </span></td><td style="border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td style="border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:89%">$</span></td><td style="border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:89%">10,220,101</span><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:89%"> </span></td><td style="border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/></tr></table></div>


entity_id: C005415
filing_name: Grand_Mesa_Pipeline,_LLC_form6_Q4_1681764952
publication_time: 2023-04-17 20:55:52.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div style="text-align:justify"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:112%">1.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:112%">A) Organization and Basis of Presentation</span></div><div style="padding-left:72pt;text-indent:-18pt"><span><br/></span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Unless indicated otherwise, the terms "our", "we", "us", and similar language refer to Grand Mesa Pipeline, LLC. Grand Mesa Pipeline, LLC, a limited liability company, was formed on July 11, 2014, and entered into certain commercial agreements with Saddlehorn Pipeline Company, LLC (“Saddlehorn”) and an affiliate of Magellan Midstream Partners, L.P. (“Magellan”) on November 17, 2015, to jointly construct and own an approximately 558-mile common carrier pipeline to transport crude oil from the Denver-Julesburg Basin region of Colorado to storage facilities in Cushing, Oklahoma. Our pipeline (“Grand Mesa Pipeline”) commenced operations on November 1, 2016, has operated continuously since then, and is operated by Magellan, and with some of the origins and connections operated by one of our affiliates. </span></div><div style="padding-left:72pt;text-indent:-18pt"><span><br/></span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">We hold a 31.91% interest in an undivided joint interest pipeline (which we refer to as the Grand Mesa Pipeline), which provides us ownership of 150,000 barrels per day of capacity on the pipeline. The remaining 68.09% interest is held by Saddlehorn. The undivided joint interest pipeline begins at a junction near our Lucerne, Colorado, origin terminal.</span></div><div style="padding-left:36pt;text-align:justify"><span><br/></span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">We contract with affiliated entities to provide storage and terminal services to us. These services are provided at origin terminals at Lucerne, and Riverside, Colorado, and at the terminus of our pipeline in Cushing, Oklahoma. We also receive administrative support from our corporate parent, NGL Energy Operating LLC. </span></div><div style="padding-left:36pt;text-align:justify"><span><br/></span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">We do not directly employ any of the persons responsible for managing, operating or providing us with services related to our day-to-day business affairs. The services provided to us by our affiliates are governed by operating and service agreements which allows us to operate more efficiently and cost effectively. </span></div><div style="padding-left:72pt;text-indent:-18pt"><span><br/></span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:112%">B) Summary of Significant Accounting Policies</span></div><div style="padding-left:72pt;text-indent:-18pt"><span><br/></span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:112%">Use of Estimates</span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Our financial statements are prepared in conformity with regulations promulgated by the Federal Energy Regulatory Commission ("FERC") and requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities that exist at the date of our financial statements, as well as the reported amounts of revenue and expense during the reporting periods. Actual results could differ from those estimates.</span></div><div style="padding-left:36pt;text-align:justify"><span><br/></span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">We have modified prior year amounts to conform to current year presentation on our Statement of Cash Flows on Page 120. The amounts reported as depreciation and amortization on lines 4 and 5 reflect such expenses for carrier and non-carrier property. We previously reported carrier property depreciation &amp; amortization expense as depreciation, and non-carrier property depreciation and amortization expense as amortization.</span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:112%">Cash Equivalents</span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Cash and cash equivalents include demand and time deposits and other highly marketable securities with original maturities of three months or less when acquired.</span></div><div style="padding-left:72pt;text-indent:-18pt"><span><br/></span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:112%">Accounts Receivable and Accumulated Provision for Uncollectible Accounts</span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Accounts receivable represent valid claims against affiliated and non-affiliated customers and are recognized when products are sold or services are rendered. An allowance for doubtful accounts is established for all or a portion of an account where collections are considered to be at risk and reserves are evaluated no less than quarterly to determine their adequacy. Judgments relative to at-risk accounts include the customers’ current financial condition, the customers’ historical relationship with us and current and projected economic conditions. Receivables are written off when the account is deemed uncollectible.</span></div><div style="padding-left:72pt;text-indent:-18pt"><span><br/></span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:112%">Carrier Property</span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Carrier Property consists primarily of pipeline and pipeline-related equipment and is stated at cost. Assets are depreciated on a straight-line basis over their useful lives. We assign these lives based on reasonable estimates when the asset is placed into service. Subsequent events could cause us to change our estimates, which would impact the future calculation of depreciation expense. Assets with the same useful lives and similar characteristics are depreciated using the same rate. The depreciation rates for our assets are approved and regulated by the FERC. Expenditures to replace existing assets are capitalized and the replaced assets are retired. Expenditures associated with existing assets are capitalized when they improve the productivity or increase the useful life of the asset. Expenditures for maintenance, repairs and minor replacements are charged to operating expense in the period incurred.</span></div><div style="padding-left:72pt;text-indent:-18pt"><span><br/></span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:112%">Noncarrier Property</span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Noncarrier Property consists primarily of easements and pipeline-related equipment and is stated at cost. Assets are depreciated on a straight-line basis over their useful lives. We assign these lives based on reasonable estimates when the asset is placed into service. Subsequent events could cause us to change our estimates, which would impact the future calculation of depreciation expense. Assets with the same useful lives and similar characteristics are depreciated using the same rate. The depreciation rates for our assets are approved and regulated by the FERC. Expenditures to replace existing assets are capitalized and the replaced assets are retired. Expenditures associated with existing assets are capitalized when they improve the productivity or increase the useful life of the asset. Expenditures for maintenance, repairs and minor replacements are charged to operating expense in the period incurred.</span></div>

disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2.        None</span></div>

disclosure_of_significant_rate_or_other_regulatory_matters_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">6.        None</span></div>

disclosure_of_accounting_for_the_respondent_s_pensions_and_postretirement_benefits_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3.        None</span></div>

disclosure_of_details_on_accounting_for_income_taxes_text_block:
  <div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:112%">5.        Income Taxes</span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">We are treated as a partnership for income tax purposes and therefore we do not pay federal or state income taxes.</span></div>

disclosure_of_significant_changes_in_operations_during_the_year_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">4.        None</span></div>


entity_id: C003915
filing_name: USG_Wheatland_Pipeline,_LLC_form6_Q4_1681482263
publication_time: 2023-04-14 14:24:23.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_events_that_have_a_material_effect_to_respondents_text_block:
  <div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">USG PROPERTIES WHEATLAND PIPELINE, LLC</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">NOTES TO FINANCIAL STATEMENTS</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">FOR THE YEARS ENDED DECEMBER 31, 2022 and 2021</span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"/><td style="width:98.900%"/><td style="width:0.1%"/></tr><tr style="height:3pt"><td colspan="3" style="border-bottom:1pt solid #000;padding:0 1pt"/></tr></table></div><div><span><br/></span></div><div><span><br/></span></div><div style="padding-left:36pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">1.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:27.67pt">ORGANIZATION AND BUSINESS</span></div><div style="text-align:justify;text-indent:18pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">USG Wheatland Pipeline, LLC (Wheatland or the Company) was formed in October 2013. Wheatland is a wholly owned subsidiary of USG Midstream Holdings, LLC, which in turn is a wholly owned subsidiary of USG Energy Gas Producer Holdings, LLC (USGPH). USGPH is a wholly owned subsidiary of NextEra Energy Marketing, LLC, which in turn is a wholly owned subsidiary of NextEra Energy Resources, LLC (NEER). NEER is a wholly owned subsidiary of NextEra Energy Capital Holdings, Inc., which in turn is a wholly owned subsidiary of NextEra Energy, Inc. (NextEra Energy), a company listed on the New York Stock Exchange.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Wheatland is a twenty-two mile, eight inch oil pipeline which originates from a single point, Charbonneau Creek, ND, and terminates at a single point, Enbridge North Dakota Pipeline Company, LLC. Wheatland’s commercial in-service date was April 2, 2014.</span></div><div style="text-align:justify;text-indent:18pt"><span><br/></span></div><div style="text-align:justify;text-indent:18pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">2.    SIGNIFICANT ACCOUNTING POLICIES</span></div><div style="text-align:justify;text-indent:18pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Use of Estimates</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> — In preparing financial statements in conformity with accounting principles generally accepted in the United States of America, management is required to make estimates and assumptions that affect the reported amounts in the financial statements. Actual results could differ from those estimates.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Pipeline Plant and Depreciation</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> — The cost of additions to units of utility property of the Company is added to pipeline construction. Maintenance and repairs of property as well as replacements and renewals of items determined to be less than units of utility property are charged to operations and maintenance expenses. Depreciation of Wheatland’s assets is provided on a straight-line average remaining life basis.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company’s construction work in progress includes construction materials, progress payments on major equipment contracts, third-party engineering costs and other costs directly associated with the construction of various projects. Upon completion of the projects, these costs are transferred to pipeline in service.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Impairment of Long-Lived Assets – </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company evaluates on an ongoing basis the recoverability of its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable in accordance with guidance of ASC 980-360 Regulated Operations. As of December 31, 2021, the Company concluded no impairment adjustments were necessary.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Revenue Recognition</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> — Estimated revenues due from third party shippers are accrued monthly. When settlement statements are received the following month by Wheatland, revenue is adjusted to actual (see Note 4).</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Income Taxes — </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The default classification for an LLC is a disregarded entity which can be modified by election. No such election was made for the Company; therefore the Company is treated as a disregarded entity. As such, no provision has been made for income taxes since such taxes, if any, are the responsibilities of the individual members.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Subsequent Events </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">- The company has evaluated the recognition and disclosure of subsequent events for its December 31, 2022 financial statements through April 14, 2023.</span></div><div style="text-align:justify;text-indent:18pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">3.    PROPERTY PLANT AND EQUIPMENT</span></div><div style="text-align:justify;text-indent:18pt"><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Property, plant and equipment consist of the following as of December 31, 2022 and 2021:</span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:86.309%"><tr><td style="width:1.0%"/><td style="width:44.934%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:10.279%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:22.865%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:17.522%"/><td style="width:0.1%"/></tr><tr style="height:15pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/></tr><tr><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%">2022</span></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%">2021</span></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;text-indent:27pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Right of Way</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">2,518,873 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">2,518,873 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;text-indent:27pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Buildings</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">62,416 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">62,416 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;text-indent:27pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Line Pipe</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">1,694,596 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">1,694,596 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;text-indent:27pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Pipeline Construction</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">5,790,673 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">5,790,673 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;text-indent:27pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Pumping Equipment</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">623,973 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">633,053 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;text-indent:27pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Machine Tools &amp; Machinery</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">282,311 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">282,311 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;text-indent:27pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Other Station Equipment</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">224,602 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">224,602 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;text-indent:27pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Oil Tanks</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">449,247 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">449,247 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;text-indent:27pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Delivery Facilities</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">1,594,185 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">1,594,185 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;text-indent:27pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Communication Systems</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">178,767 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">178,767 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;text-indent:27pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Vehicles</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">221,415 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">221,415 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/></tr><tr><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">13,641,058 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">13,650,138 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;text-indent:27pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Less: Accumulated depreciation</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">4,216,236 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">3,751,592 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;text-indent:27pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Property, plant and equipment, net</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">9,424,822 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">9,898,546 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/></tr><tr style="height:15pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/><td colspan="3" style="background-color:#ffffff;padding:0 1pt"/><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000;padding:0 1pt"/><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000;padding:0 1pt"/></tr></table></div><div style="text-align:justify;text-indent:18pt"><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Depreciation expense for the year ended was December 31, 2022 and 2021 was $464,644 and $483,500, respectively. </span></div><div style="text-align:justify;text-indent:18pt"><span><br/></span></div><div style="text-align:justify;text-indent:18pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">4.    OPERATING REVENUES</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Wheatland revenues are received in accordance with FERC Local Pipeline Tariff (Tariff), in compliance with 18 CFR Part 341. Effective April 1, 2021, a Committed Rate of $1.40 per barrel with committed volumes being limited to 7,000 barrels per day. Effective April 1, 2020, a Committed Rate of $1.40 per barrel with committed volumes being limited to 7,000 barrels per day. Additionally, the Transportation Services Agreement provides for Required Yearly Volumes. For the year ended December 30, 2022 and 2021, Wheatland’s operating revenues were $567,716 and $609,503, respectively.</span></div><div style="text-align:justify;text-indent:18pt"><span><br/></span></div><div style="text-align:justify;text-indent:18pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">5.    RELATED-PARTY TRANSACTIONS </span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">NEER provides general support services to Wheatland. The charges from NEER are accounted for as non-cash contributions.</span></div><div style="text-align:justify;text-indent:18pt"><span><br/></span></div><div style="text-align:justify;text-indent:18pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">6.    CONCENTRATION OF RISK</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company may be significantly impacted by risks beyond the Company's control. Among important factors that could cause future operating results to differ materially from those anticipated include, but are not limited to: (a) risks relating to the uncertainties of the North Dakota energy market, (b) the financial viability of shippers, (c) risks relating to the operation of pipelines, (d) general operating risks, including resource availability and regulatory oversight, (e) changes in governmental regulation, (f) the effects of competition, and (g) acts of terrorism directed at the project or other facilities affecting the normal course of business.</span></div><div style="text-indent:18pt"><span><br/></span></div><div style="padding-right:-18pt;text-align:center;text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">*******</span></div>


entity_id: C003213
filing_name: DCP_Sand_Hills_Interstate_Pipeline,_LLC_form6_Q4_1684356866
publication_time: 2023-05-17 20:54:26.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">NOTES REGARDING FINANCIAL STATEMENTS</span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">These financial statements reflect all normal recurring adjustments that are, in the opinion of management, necessary to present fairly the financial position and results of operations for the periods presented. The accounting policies followed in preparation of these financial statements generally conform to those required by the Federal Energy Regulatory Commission, or FERC, for oil pipeline companies.</span></div><div><span><br/></span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">We are a limited liability company owned 66.665% by DCP Pipeline Holding LLC, a 100% owned subsidiary of DCP Midstream, LP, or DCP Midstream, and 33.335% by Phillips 66 Sand Hills LLC, a 100% owned subsidiary of Phillips 66 Partners LP, or Phillips 66 Partners. On May 1, 2018, DCP Sand Holding, LLC, a 100% owned subsidiary of DCP Midstream, contributed its 33.335% ownership interest in the Company to DCP Pipeline Holding LLC. Previously, we were owned 33.330% by DCP Pipeline Holding LLC, 33.335% by DCP Sand Holding, LLC, and 33.335% by Phillips 66 Sand Hills LLC. Throughout these footnotes, DCP Midstream, LP, DCP Midstream and Phillips 66 Partners will together be referenced as the members. </span></div><div><span><br/></span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">DCP Midstream was the operator of the Sand Hills pipeline until January 1, 2017 when it contributed DCP Sand Holding, LLC and its 33.335% ownership interest in the Company to DCP Midstream, LP. Previously, DCP Midstream was owned 50% by Phillips 66 and 50% by Spectra Energy Corp, or Spectra Energy. Enbridge acquired Spectra Energy on February 27, 2017.</span></div><div><span><br/></span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Prior to October 2015, we were owned 33.335% by Spectra Energy Sand Hills Holding, LLC, a 100% owned subsidiary of Spectra Energy Partners, LP, or Spectra Energy Partners. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">In October 2015, Spectra Energy entered into an agreement with Spectra Energy Partners to acquire its ownership interest of 33.335% in the Company</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">. On October 30, 2015, Spectra Energy contributed its ownership of 33.335% interest in the Company to DCP Midstream.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">DCP Sand Hills Pipeline, LLC, or the owner, funds the operations of Sand Hills. As Sand Hills has no cash accounts, all of cash management activity is performed by the owner and affiliates on Sand Hills’ behalf, including collection of receivables, payment of payables, and the settlement of sales and purchases transactions. Net amounts due to or from Sand Hills to or from the owner or affiliates are settled periodically by the transfer of such receivables and payables to the owner or affiliates and are shown as net contributions or distributions in equity.</span></div>

disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_text_block:
  <div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">COMMITMENTS AND CONTINGENCIES</span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:112%">Litigation - </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">With the exception described below, we are not party to any significant legal proceedings, but are a party to various administrative and regulatory proceedings and various commercial disputes that arose during the development of the Sand Hills pipeline and in the ordinary course of our business. Management currently believes that the ultimate resolution of the foregoing matters, taken as a whole and after consideration of amounts accrued, insurance coverage and other indemnification arrangements, will not have a material adverse effect on our consolidated results of operations, financial position, or cash flows.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">In 2018, a crew working in Sutton County, Texas, to install a gas transmission line for EPIC Y-Grade Pipeline, LP struck our Sand Hills pipeline with trenching equipment.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The two members of the trenching crew have sued DCP, EPIC, and others in connection with alleged personal injuries in the case Ruiz and Soto vs. DCP Operating Company, LP, DCP Sand Hills Pipeline, LLC; EPIC Y-Grade Pipeline, LP, et al. in the 131st Judicial District of Bexar County, Texas.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Insurance coverage limits our potential exposure, and we are actively seeking indemnity and other compensation from several parties that would further reduce our total liability.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">As of December 31, 2022, an accrual of $2.6 million related to these contingent obligations was reflected in accrued liabilities and other on our consolidated balance sheet. This accrual together with amounts </span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">previously expensed are sufficient to satisfy our self-insured retention.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">This matter is subject to the uncertainties inherent in any litigation, and the ultimate outcome may not be known for some time.</span></div><div><span><br/></span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:112%">Environment, Health, and Safety - </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The operation of pipelines for transporting NGLs is subject to stringent and complex laws and regulations pertaining to the environment, health, and safety. As an owner or operator of these facilities, we must comply with United States laws and regulations at the federal, state, and, in some cases, local levels that relate to worker health and safety, public health and safety, pipeline safety, air and water quality, solid and hazardous waste storage, management, transportation and disposal, and other environmental matters. The cost of planning, designing, constructing, and operating pipelines incorporates compliance with environmental laws and regulations, worker and public health and safety standards, and safety standards applicable to our various facilities. In addition, there is increasing focus from (i) regulatory bodies and communities, and through litigation, on hydraulic fracturing and the real or perceived environmental or public health impacts of this technique, which indirectly presents some risk to the available supply of natural gas and the resulting supply of NGLs, (ii) regulatory bodies regarding pipeline system safety which could impose additional regulatory burdens and increase the cost of our operations, and (iii) state and federal regulatory officials regarding the emission of greenhouse gases and other air emissions associated with our operations or the other materials managed as part of our business, which could impose regulatory burdens and increase the cost of our operations, and (iv) regulatory bodies and communities that could prevent or delay the development of fossil fuel energy infrastructure such as pipeline and associated facilities used in our business. Failure to comply with various health, safety and environmental laws and regulations may trigger a variety of administrative, civil, and potentially criminal enforcement measures, including citizen suits, which can include the assessment of monetary penalties, the imposition of remedial requirements, and the issuance of injunctions or restrictions on operation. Management believes that, based on currently known information, compliance with these existing laws and regulations will not have a material adverse effect on our consolidated results of operations, financial position, or cash flows.</span></div>

disclosure_of_significant_rate_or_other_regulatory_matters_text_block:
  <div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">RATE AND OTHER REGULATORY MATTERS</span></div><div style="text-align:justify;text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The transportation rate covers both gathering and trunk movements, and as such, all transportation revenues are reported as trunk revenues.</span></div>

disclosure_of_accounting_for_the_respondent_s_pensions_and_postretirement_benefits_text_block:
  <div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">PENSION AND POSTRETIREMENT BENEFITS</span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Company is considered a pass-through entity for payment of salaries, wages, and benefits. The Pension and Other Postretirement Benefit Plans and the corresponding liabilities are recorded at the Parent Level.</span></div>

disclosure_of_details_on_accounting_for_income_taxes_text_block:
  <div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">INCOME TAXES</span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Company is structured as a limited liability company, which is a pass-through entity for federal income tax purposes. As a limited liability company, we do not pay federal income taxes. Instead, our income or loss for tax purposes is allocated to each of the members for inclusion in their respective tax returns.</span></div>

disclosure_of_significant_changes_in_operations_during_the_year_text_block:
  <div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">SIGNIFICANT CHANGES IN OPERATIONS</span></div><div style="margin-top:10pt;text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">There were no significant changes in 2022.</span></div>

disclosure_of_events_that_have_a_material_effect_to_respondents_text_block:
  <div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">SUBSEQUENT EVENTS</span></div><div style="text-indent:18pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">We have evaluated subsequent events occurring through May 17, 2023, the date the consolidated financial statements were issued, and have identified no events that require adjustments to or disclosure in these consolidated financial statements.</span></div>


entity_id: C000069
filing_name: NuStar_Pipeline_Operating_Partnership,_L.P._form6_Q4_1680806060
publication_time: 2023-04-06 18:34:20.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"><span style="font-size: 12pt"><b style="font-weight: 700">Basis of Presentation</b></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"><span style="font-size: 12pt">The preparation of consolidated financial statements are in accordance with the Uniform System of Accounts prescribed by the Federal Energy Regulatory Commission (&quot;FERC&quot;).</span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"><span style="font-size: 12pt"><br /></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"> </p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"><span style="font-size: 12pt"><b style="font-weight: 700">Cash and Cash Equivalents</b></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"><span style="font-size: 12pt">On September 27, 2017, NuStar Pipeline Operating Partnership L.P. submitted to the FERC an updated Cash Management Policy Docket No. RM02-14-000.</span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"><span style="font-size: 12pt"><br /></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"> </p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"><span style="font-size: 12pt"><b style="font-weight: 700">Revised Depreciation Rates</b></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"><span style="font-size: 12pt">On April 5, 2016, NuStar Pipeline Operating Partnership, L.P. filed to request Commission approval of revised depreciation effective January 1, 2016 for its refined petroleum products pipeline system property accounts pursuant to Part 347 of the Commission's regulations. FERC approved the depreciation rates on May 20, 2016, Docket No. DO16-12-000.</span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"> </p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"><br /></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"><span style="font-size: 12pt"><b style="font-weight: 700">Market-based Rates</b></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"><span style="font-size: 12pt">On May 18, 1998 FERC granted NuStar Pipeline Operating Partnership, L.P.'s &quot;Application for Market Power Determination&quot; per Docket No. OR97-13.</span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"><span style="font-size: 12pt"><br /></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"> </p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"><span style="font-size: 12pt"><b style="font-weight: 700">Revenue Recognition</b></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"><span style="font-size: 12pt">In May 2014, the<span> </span><span style="color: rgba(51, 51, 51, 1); font-family: Arial; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; display: inline !important">Financial Accounting Standards Board<span> (&quot;</span></span>FASB&quot;) and the International Accounting Standards Board jointly issued a comprehensive new revenue recognition standard that requires an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration the entity expects to be entitled to in exchange for those goods or services. We adopted these provisions January 1, 2018 using the modified retrospective approach. Per the Association of Oil Pipe Lines (&quot;AOPL&quot;) Accounting Guideline 3-08, for FERC purposes, we continue to recognize the fair value of product loss allowances consistent with periods prior to this adoption.</span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"><span style="font-size: 12pt"><br /></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"> </p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"><span style="font-size: 12pt"><b style="font-weight: 700">Leases</b></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"><span style="font-size: 12pt">In February 2016, the (FASB) jointly issued amended guidance that requires lessees to recognize the assets and liabilities that arise from most leases on the balance sheet. For lessors, this amended guidance modifies the classification criteria and the accounting for sales-type and direct financing leases. We adopted these provisions on January 1, 2019 through a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. For FERC presentation purposes, NuStar did not move acquired right-of-way assets out of carrier property as a result of this new guidance per AOPL accounting guideline 3-19 Lease Accounting Differences Between GAAP and USoA.</span></p></div>

disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_text_block:
  <div><p><span style="color: rgba(51, 51, 51, 1); font-family: Roboto">2. None</span><br /></p></div>

disclosure_of_significant_rate_or_other_regulatory_matters_text_block:
  <div><p><span style="color: rgba(51, 51, 51, 1); font-family: Roboto">6. None</span><br /></p></div>

disclosure_of_accounting_for_the_respondent_s_pensions_and_postretirement_benefits_text_block:
  <div><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"><span style="font-size: 12pt">3<b style="font-weight: 700">. Postretirement Benefit Plan</b></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"><span style="font-size: 12pt"><b style="font-weight: 700"><br /></b></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"><span style="font-size: 12pt">In March 2017, the FASB issued amended guidance that changes the presentation of net periodic pension cost related to defined benefit plans. For FERC presentation purposes, NuStar did not change its presentation of postretirement benefits per Docket No. AI18-1-000.</span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); font-family: Arial; font-size: 10pt"> </p></div>

disclosure_of_details_on_accounting_for_income_taxes_text_block:
  <div><p><span style="color: rgba(51, 51, 51, 1); font-family: Roboto">5. None</span><br /></p></div>

disclosure_of_significant_changes_in_operations_during_the_year_text_block:
  <div><p><span style="color: rgba(51, 51, 51, 1); font-family: Roboto">4. None</span><br /></p></div>


entity_id: C008763
filing_name: BP_Midstream_Partners_LP_form6_Q4_1681497306
publication_time: 2023-04-14 18:35:06.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div>
  <div style="font-family: calibri;font-size: 11pt;margin-bottom: 0;margin-top: 0;"><div style="font-family: calibri;font-size: 11pt;font-style: ;font-weight: ;;display:inline;">1.Distributions made to non-controlling interests &#8211; BP Midstream Partners holds a 65% economic interest in Mardi Gras.&#160;&#160;Mardi Gras is a Delaware corporation and a pass-through entity for federal and state income tax purposes. Mardi Gras holds equity interests in the Mardi Gras Joint Ventures and accounted for them as equity method investments. The remainder of the economic interest in Mardi Gras is held 34% by BP Pipelines and 1% by an affiliate of BP.&#160;&#160;As we are the primary beneficiary of Mardi Gras, we consolidate Mardi Gras and record a non-controlling interest.&#160;&#160;During the year, distributions were made to the non-controlling interest.</div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div></div><div style="font-family: calibri;font-size: 11pt;margin-bottom: 0;margin-top: 0;"><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div></div><div style="font-family: calibri;font-size: 11pt;margin-bottom: 0;margin-top: 0;"><div  style="font-family: calibri;font-size: 11pt;font-style: ;font-weight: ;;display:inline;"> 2. None</div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div></div><div style="font-family: calibri;font-size: 11pt;margin-bottom: 0;margin-top: 0;"><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div></div><div style="font-family: calibri;font-size: 11pt;margin-bottom: 0;margin-top: 0;"><div  style="font-family: calibri;font-size: 11pt;font-style: ;font-weight: ;;display:inline;"> 3. None.</div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div></div><div style="font-family: calibri;font-size: 11pt;margin-bottom: 0;margin-top: 0;"><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div></div><div style="font-family: calibri;font-size: 11pt;margin-bottom: 0;margin-top: 0;"><div  style="font-family: calibri;font-size: 11pt;font-style: ;font-weight: ;;display:inline;"> 4. None.</div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div></div><div style="font-family: calibri;font-size: 11pt;margin-bottom: 0;margin-top: 0;"><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div></div><div style="font-family: calibri;font-size: 11pt;margin-bottom: 0;margin-top: 0;"><div  style="font-family: calibri;font-size: 11pt;font-style: ;font-weight: ;;display:inline;"> 5. None.</div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div></div><div style="font-family: calibri;font-size: 11pt;margin-bottom: 0;margin-top: 0;"><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div></div><div style="font-family: calibri;font-size: 11pt;margin-bottom: 0;margin-top: 0;"><div  style="font-family: calibri;font-size: 11pt;font-style: ;font-weight: ;;display:inline;"> 6. None.</div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div><div style="font-size: 11pt;font-style: ;font-weight: ;;display:inline;"><div style="spacecount: 10;;display:inline;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div></div></div>
  </div>


entity_id: C010328
filing_name: Gray_Oak_Pipeline,_Llc_form6_Q4_1681318341
publication_time: 2023-04-12 16:52:21.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">On August 17, 2022, Phillips 66 and co-venturer, Enbridge Inc. (Enbridge), agreed to merge DCP Midstream, LLC (DCP Midstream) and Gray Oak Holdings, with DCP Midstream as the surviving entity. In connection with the merger, Phillips 66 and Enbridge entered into a Third Amended and Restated Limited Liability Company Agreement of DCP Midstream, which realigned the members’ economic interests and governance responsibilities. </span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Phillips 66’s economic interest decreased from 42.25% to 6.50% and Enbridge’s increased from 22.75% to 58.50% in Gray Oak Pipeline. At December 31, 2022, DCP Midstream owned 65%, Gateway Holdings owned 25%, and Rattler Midstream owned 10% of the Company. </span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">The Company entered into an agreement with Phillips 66 Pipeline LLC, a subsidiary of Phillips 66, to serve as the construction manager and operator. Effective April 1,2023, Enbridge took over as the operator.</span></div>

disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_text_block:
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disclosure_of_significant_rate_or_other_regulatory_matters_text_block:
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disclosure_of_accounting_for_the_respondent_s_pensions_and_postretirement_benefits_text_block:
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disclosure_of_details_on_accounting_for_income_taxes_text_block:
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disclosure_of_significant_changes_in_operations_during_the_year_text_block:
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entity_id: C011493
filing_name: Front_Range_Pipeline,_LLC_(MT)_form6_Q4_1681237247
publication_time: 2023-04-11 18:20:47.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div><span style="color:#232323;font-family:'Arial',sans-serif;font-size:11pt;font-weight:700;line-height:112%">Note 1 - General </span></div><div><span style="color:#232323;font-family:'Arial',sans-serif;font-size:11pt;font-weight:700;line-height:112%">Organization</span></div><div><span style="color:#232323;font-family:'Arial',sans-serif;font-size:9.5pt;font-weight:400;line-height:122%">CENEX PIPELINE, LLC. owns and operates approximately 724 miles of pipelines that transport refined petroleum products. It is owned (100%) by CHS, Inc. a parent company.</span></div><div><span><br/></span></div><div><span style="color:#232323;font-family:'Arial',sans-serif;font-size:11pt;font-weight:700;line-height:112%">Plant, Property and Equipment</span></div><div><span style="color:#232323;font-family:'Arial',sans-serif;font-size:9.5pt;font-weight:400;line-height:122%">CENEX PIPELINE, LLC.'s property, plant and equipment is recorded at its original cost of construction or, upon acquisition, at either the fair value of the assets acquired or the cost to the entity that first placed the asset in utility service. For constructed assets, CENEX PIPELINE, LLC. capitalizes all construction related direct labor and material costs, as well as indirect construction costs. The indirect construction costs primarily include an interest component (as more fully described below) and labor and related costs associated with supporting construction activities. The indirect capitalized labor and related costs are based upon estimates of time spent supporting construction projects. CENEX PIPELINE, LLC. uses the composite method to depreciate regulated property, plant and equipment. Under this method, assets with similar economic characteristics are grouped and depreciated as one asset. The FERC accepted depreciation rate is applied to the total cost of the group until the net book value equals the salvage value. For certain general plant, the asset is depreciated to zero. When property, plant and equipment is retired, accumulated depreciation and amortization is charged for the original cost of the assets in addition to the cost to remove, sell or dispose of the assets, less salvage value. CENEX PIPELINE, LLC. does not recognize gains or losses unless it sells or retires land. CENEX PIPELINE, LLC. generally, includes gains or losses on dispositions of land in "Other Income and Deductions" on its accompanying Income Statement. CENEX PIPELINE, LLC. capitalizes a carrying cost on debt (interest on construction or IDC) related to the construction of long-lived assets. Interest costs capitalized are included as a reduction in "Interest Expense" on CENEX PIPELINE, LLC.'s accompanying Income Statement. The amounts of capitalized IDC were not significant for the year ended December 31, 2022.</span></div><div><span style="color:#232323;font-family:'Arial',sans-serif;font-size:11pt;font-weight:700;line-height:112%">Note 2 - Line of Credit</span></div><div><span style="color:#232323;font-family:'Arial',sans-serif;font-size:9.5pt;font-weight:400;line-height:122%">CENEX PIPELINE, LLC. has an agreement with its parent company, CHS, Inc. for a revolving loan in the amount not exceeding USD 200,000,000 (Two Hundred Million Dollars). CENEX PIPELINE, LLC. includes the amount of the loan on its accompanying Balance Sheet "Payables to Affiliated Companies"</span></div>

disclosure_of_details_on_accounting_for_income_taxes_text_block:
  <div><span style="color:#232323;font-family:'Arial',sans-serif;font-size:11pt;font-weight:700;line-height:112%">Note 5 - Income Tax</span></div><div><span style="color:#232323;font-family:'Arial',sans-serif;font-size:9.5pt;font-weight:400;line-height:122%">CENEX PIPELINE, LLC. is considered a disregarded entity for federal income tax purposes and will be included in the consolidated federal income tax return filed by CHS, Inc. CHS, Inc. will pay CENEX PIPELINE, LLC.'s share of taxes based on CENEX PIPELINE, LLC.'s taxable income, which will generally equal the liability that CENEX PIPELINE, LLC. would have incurred as a separate taxpayer.</span></div>


entity_id: C010849
filing_name: BP_Midwest_Product_Pipelines_Holdings_LLC_form6_Q4_1681829555
publication_time: 2023-04-18 14:52:35.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_text_block:
  <div>
  <div style="font-family: 'calibri';font-size: 11pt;line-height: 107.9%;margin-bottom: 8pt;margin-top: 0;"><div style="font-family: 'calibri';font-size: 11pt;font-style: ;font-weight: ;;display:inline;">1.&#160;&#160;None</div></div><div style="font-family: 'calibri';font-size: 11pt;line-height: 107.9%;margin-bottom: 8pt;margin-top: 0;"><div style="font-family: 'calibri';font-size: 11pt;font-style: ;font-weight: ;;display:inline;">2.&#160;&#160;None</div></div><div style="font-family: 'calibri';font-size: 11pt;line-height: 107.9%;margin-bottom: 8pt;margin-top: 0;"><div style="font-family: 'calibri';font-size: 11pt;font-style: ;font-weight: ;;display:inline;">3.&#160;&#160;None</div></div><div style="font-family: 'calibri';font-size: 11pt;line-height: 107.9%;margin-bottom: 8pt;margin-top: 0;"><div style="font-family: 'calibri';font-size: 11pt;font-style: ;font-weight: ;;display:inline;">4.&#160;&#160;None</div></div><div style="font-family: 'calibri';font-size: 11pt;line-height: 107.9%;margin-bottom: 8pt;margin-top: 0;"><div style="font-family: 'calibri';font-size: 11pt;font-style: ;font-weight: ;;display:inline;">5.&#160;&#160;None</div></div><div style="font-family: 'calibri';font-size: 11pt;line-height: 107.9%;margin-bottom: 8pt;margin-top: 0;"><div style="font-family: 'calibri';font-size: 11pt;font-style: ;font-weight: ;;display:inline;">6.&#160;&#160;None</div></div>
  </div>


entity_id: C001834
filing_name: San_Pedro_Bay_Pipeline_Company_form6_Q4_1681757677
publication_time: 2023-04-17 18:54:37.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div>
  <div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 6pt;margin-top: 6pt;text-align: justify;"><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;;display:inline;"><div style="font-weight:bold;display:inline;">NOTE 1&#8211; Organization and Description of Business </div></div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 6pt;margin-top: 6pt;text-align: justify;"><div style="color: #000000;font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">San Pedro Bay Pipeline Company (the &#8220;Company&#8221; or &#8220;SPBPC&#8221; or &#8220;we&#8221; or &#8220;us&#8221;) is a wholly owned subsidiary of Amplify Energy Corp. (&#8220;Amplify&#8221; or &#8220;Amplify Energy&#8221;) located in federal waters offshore Southern California. The Company owns and operates the pipeline system which is a 16-inch diameter oil pipeline, which extends 17.5 miles from Amplify&#8217;s Elly platform to the Beta pump station located onshore at the Port of Long Beach, California.</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 6pt;margin-top: 12pt;"><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;;display:inline;"><div style="font-weight:bold;display:inline;">NOTE 2 &#8211; Southern California Pipeline Incident </div></div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 12pt;margin-top: 0;text-align: justify;text-indent: 0.50in;"><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">On October 2, 2021, contractors operating under the direction of Beta Operating Company, LLC (&#8220;Beta&#8221;), a wholly-owned subsidiary of Amplify, observed an oil sheen on the water approximately </div><a style="text-decoration: none;"></a><a style="text-decoration: none;"></a><div style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">four</div><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;"> miles off the coast of Newport Beach, California (the &#8220;Incident&#8221;). Beta platform personnel were notified and promptly initiated Amplify Energy&#8217;s Oil Spill Response Plan, which was reviewed and approved by the Bureau of Safety and Environmental Enforcement&#8217;s Oil Spill Preparedness Division within the United States Department of the Interior, and which included the required notifications of specified regulatory agencies. On October 3, 2021, a Unified Command, consisting of Amplify Energy, the U.S. Coast Guard and California Department of Fish and Wildlife&#8217;s Office of Spill Prevention and Response, was established to respond to the Incident. </div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 12pt;margin-top: 0;text-align: justify;text-indent: 0.50in;"><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">On October 5, 2021, the Unified Command announced that reports from its contracted commercial divers and Remotely Operated Vehicle footage indicated that a </div><a style="text-decoration: none;"></a><a style="text-decoration: none;"></a><div style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">4,000</div><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">-foot section of the Company&#8217;s pipeline had been displaced with a maximum lateral movement of approximately </div><a style="text-decoration: none;"></a><a style="text-decoration: none;"></a><div style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">105</div><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;"> feet and that the pipeline had a </div><a style="text-decoration: none;"></a><a style="text-decoration: none;"></a><div style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">13</div><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">-inch split, running parallel to the pipe. On October 14, 2021, the U.S. Coast Guard announced that it had a high degree of confidence the size of the release was approximately </div><a style="text-decoration: none;"></a><a style="text-decoration: none;"></a><div style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">588</div><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;"> barrels of oil, which was below the previously reported maximum estimate of </div><a style="text-decoration: none;"></a><a style="text-decoration: none;"></a><div style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">3,134</div><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;"> barrels. On October 16, 2021, the U.S. Coast Guard announced that it had identified the Mediterranean Shipping Company (DANIT) as a &#8220;vessel of interest&#8221; and its owner Dordellas Finance Corporation and operator Mediterranean Shipping Company, S.A. as parties in interest in connection with an anchor-dragging incident in January 2021 (the &#8220;Anchor Dragging Incident&#8221;), which occurred in close proximity to the Company&#8217;s pipeline, and that additional vessels of interest continued to be investigated. On November 19, 2021, the U.S. Coast Guard announced that it had identified the COSCO (Beijing) as another vessel involved in the Anchor Dragging Incident and named its owner Capetanissa Maritime Corporation of Liberia and its operator V.Ships Greece Ltd. as parties in interest. The cause, timing and details regarding the Incident remain under investigation.</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 12pt;margin-top: 0;text-align: justify;text-indent: 0.50in;"><a style="text-decoration: none;"></a><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">At the height of the Incident response, Amplify deployed over </div><a style="text-decoration: none;"></a><div style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">1,800</div><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;"> personnel working under the guidance and at the direction of the Unified Command to aid in cleanup operations. As of October 14, 2021, all beaches that had been closed following the Incident had reopened. On February 2, 2022, the Unified Command announced that response and monitoring efforts had officially concluded for the Incident, and Unified Command would stand down as of such date. Amplify is remains grateful to its Unified Command partners for their collaboration and professionalism over the course of the response.</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 12pt;margin-top: 0;text-align: justify;text-indent: 0.50in;"><div style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">In response to the Incident, all operations have been suspended and the pipeline has been shut-in until Amplify receives the required regulatory approvals to restart operations. On October 4, 2021, the Pipeline and Hazardous Materials Safety Administration (PHMSA), Office of Pipeline Safety (OPS) issued a Corrective Action Order (CAO) pursuant to 49 U.S.C. &#167; 60112, which makes clear that no restart of the affected pipeline may occur until PHMSA has approved a written restart plan. Amplify Energy is working expeditiously and cooperatively to comply with the requirements of the relevant agencies in order to gain any other regulatory approvals that are necessary to restart operations. Amplify Energy has successfully completed pipeline repair operations and is awaiting approval by federal pipeline safety regulators to restart production. As a result of the uncertainties related to the regulatory approval process, Amplify can provide no assurances as to whether and when, if at all, operations will restart at the Beta field. At present, no operations are underway in the Beta field.</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 12pt;margin-top: 0;text-align: justify;text-indent: 0.50in;"><div style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">On December 15, 2021, a federal grand jury in the Central District of California returned a federal criminal indictment against Amplify Energy Corp., Beta Operating Company, LLC, and San Pedro Bay Pipeline Company in connection with the Incident. The indictment alleges that Amplify committed a misdemeanor violation of the federal Clean Water Act for negligently discharging oil into the contiguous zone of the United States. As previously disclosed, state authorities were conducting parallel criminal investigations. Amplify has reached court-approved agreements to resolve all criminal matters stemming from the incident. Specifically, on August 26, 2022, as part of the resolution with the United States, Amplify Energy agreed to plead guilty to one count of misdemeanor negligent discharge of oil in violation of the Clean Water Act. Amplify Energy will pay a fine of approximately $7.1 million in installments over a period of three years, serve a term of four years&#8217; probation and reimburse governmental agencies approximately $5.8 million for their response to this event. Further, on September 8, 2022, as part of the resolution with the state of California, Amplify Energy agreed to enter a plea of No Contest to six misdemeanor charges. Amplify Energy will pay a fine in the amount of $4.9 million to be distributed among the state of California, including the State&#8217;s Fish and Game Preservation Fund, and Orange County. Amplify Energy will serve a one-year term of probation and has agreed to certain compliance enhancements to its operations.</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 12pt;margin-top: 0;text-align: justify;text-indent: 0.50in;"><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">Amplify is currently subject to a number of ongoing investigations related to the Incident by certain federal and state agencies. To date, the U.S. Coast Guard, the U.S. Bureau of Ocean Energy Management, the U.S. Department of Justice, PHMSA, the U.S. Department of the Interior Bureau of Safety and Environmental Enforcement, the California Department of Justice, the Orange County District Attorney, the Los Angeles County District Attorney, and the California Department of Fish &amp; Wildlife have conducted or are conducting investigations or examinations of the Incident. On April 8, 2022, in light of the allegations raised in the December 15, 2021 federal indictment, Amplify received a Show Cause Notice from the U.S. Environmental Protection Agency (&#8220;EPA&#8221;) asking Amplify to provide information as to why it should not be suspended from participating in future federal contracting pursuant to 2 C.F.R. &#167; 180.700(a), (c) and 2 C.F.R. &#167; 180.800(a)(4). On April 22, 2022, Amplify responded to the Show Cause Notice. On September 9, 2022, the EPA informed the Company&#8217;s counsel that the EPA has administratively closed the case at this time, and as such, the Company is no longer under a Show Cause Notice. Other federal agencies may or have commenced investigations and proceedings, and may initiate enforcement actions seeking penalties and other relief under the Clean Water Act and other statutes. Amplify continues to comply with all regulatory requirements and investigations. The outcomes of these investigations and the nature of any remedies pursued will depend on the discretion of the relevant authorities and may result in regulatory or other enforcement actions, as well as civil liability. </div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 12pt;margin-top: 0;text-align: justify;text-indent: 0.50in;"><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">Amplify Energy, Beta Operating Company, LLC, and San Pedro Bay Pipeline Company were named as defendants in a consolidated putative class action in the United States District Court for the Central District of California. Plaintiffs filed a consolidated class action complaint on January 28, 2022 and an amended complaint on March 21, 2022. Plaintiffs asserted claims against Amplify Energy, Beta Operating Company, LLC, San Pedro Bay Pipeline Company, MSC Mediterranean Shipping Company, Dordellas Finance Corp., the MSC Danit (proceeding in rem), Costamare Shipping Co. S.A., Capetanissa Maritime Corporation of Liberia, V.Ships Greece Ltd., and the COSCO Beijing (proceeding in rem). Amplify filed a third-party complaint on February 28, 2022, an amended complaint on June 21, 2022, and second amended complaint on October 5, 2022. Amplify sued the same shipping defendants as had Plaintiffs and added claims against the Marine Exchange of Los Angeles-Long Beach Harbor (&#8220;Marine Exchange&#8221;), COSCO Shipping Lines Co. Ltd., COSCO (Cayman) Mercury Co. Ltd., Mediterranean Shipping Company S.r.l., and MSC Shipmanagement Limited.&#160;&#160;</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 12pt;margin-top: 0;text-align: justify;text-indent: 0.50in;"><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">MSC Mediterranean Shipping Company, Dordellas Finance Corp., and Capetanissa Maritime Corporation of Liberia have filed petitions for limitations of liability under maritime law in the United States District Court for the Central District of California. The court consolidated the limitation actions into a single limitation action and also coordinated discovery between the consolidated limitation and the consolidated class actions. The Court has set a trial for April 24, 2023 in the consolidated limitation action. </div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 12pt;margin-top: 0;text-align: justify;text-indent: 0.50in;"><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">On August 25, 2022, Amplify reached an agreement in principle with plaintiffs in the class action to resolve all civil claims against it and its subsidiaries. The settlement of </div><a style="text-decoration: none;"></a><div style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">$50.0</div><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;"> million, which also includes certain injunctive relief, will be funded under Amplify&#8217;s insurance policies. The Court preliminarily approved the settlement on December 7, 2022. The final approval papers were submitted to the Court on January 25, 2023 and the final approval hearing is scheduled for April 24, 2023.</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 12pt;margin-top: 0;text-align: justify;text-indent: 0.50in;"><div style="font-family: times new roman, serif;font-size: 10pt;font-weight: ;;display:inline;"><div style="font-style:italic;display:inline;">Subsequent Events</div></div><div style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">. On March 1, 2023, Amplify Energy announced that the vessels that struck and damaged the pipeline and their respective owners and operators have agreed to pay Amplify Energy $96.5 million in a settlement. The Marine Exchange has agreed to non-monetary terms as well. The overall resolution includes subrogation claims by Amplify Energy property damage and loss of production insurers, with Amplify Energy ultimately receiving a net payment of approximately $85 million. The parties are working to finalize the settlement agreement documentation. The settlement resolves Amplify&#8217;s affirmative claims related to the Incident. As part of the settlement, after payment is made, Amplify Energy will dismiss all of its legal claims against those parties.</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 12pt;margin-top: 0;text-align: justify;text-indent: 0.50in;"><div style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">Under the OPA 90, Amplify&#8217;s pipeline was designated by the U.S. Coast Guard as the source of the oil discharge and therefore Amplify is financially responsible for remediation and for certain costs and economic damages as provided for in OPA 90, as well as certain natural resource damages associated with the spill and certain costs determined by federal and state trustees engaged in a joint assessment of such natural resource damages. Amplify is currently processing covered claims under OPA 90 as expeditiously as possible. In addition, the Natural Resource Damage Assessment remains ongoing and therefore the extent, timing and cost related to such assessment are difficult to project. While Amplify anticipates insurance will reimburse it for expenses related to the Natural Resource Damage Assessment, any potentially uncovered expenses may be material and could impact Amplify&#8217;s business and results of operations and could put pressure on its liquidity position going forward.</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 12pt;margin-top: 0;text-align: justify;text-indent: 0.50in;"><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">Based on presently enacted laws and regulations and currently available facts, Amplify Energy estimates that the total costs it has incurred or will incur with respect to the Incident to be approximately </div><a style="text-decoration: none;"></a><div style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">$160.0</div><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;"> million to </div><a style="text-decoration: none;"></a><div style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">$170.0</div><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;"> million, which includes (i) actual and projected response and remediation under the direction of the Unified Command, (ii) estimated fines and penalties of </div><a style="text-decoration: none;"></a><div style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">$12.0</div><div  style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;"> million resulting from the resolution of the federal and state of California matters discussed above, and (iii) certain legal fees. </div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 12pt;margin-top: 0;text-align: justify;text-indent: 0.50in;"><div style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">The range of total costs is based on Amplify&#8217;s assumptions regarding (i) settlement of costs associated with certain vendors for response and remediation expenses, (ii) resolution of certain third-party claims, excluding claims with respect to losses, which are not probable or reasonably estimable, and (iii) future claims and lawsuits. While Amplify believes it has accurately reflected all probable and reasonably estimable costs incurred in Amplify&#8217;s Unaudited Consolidated Statements of Operations, these estimates are subject to uncertainties associated with the underlying assumptions. For example, settlements with vendors for response and remediation expenses may be significantly higher or lower than Amplify has currently estimated. Accordingly, as Amplify&#8217;s assumptions and estimates may change in future periods based on future events, Amplify Energy can provide no assurance that total costs will not materially change in future periods.</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 12pt;margin-top: 0;text-align: justify;text-indent: 0.50in;"><div style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">Amplify&#8217;s estimates do not include (i) the nature, extent and cost of future legal services that will be required in connection with all lawsuits, claims and other matters requiring legal or expert advice associated with the Incident, (ii) any lost revenue associated with the suspension of operations at Beta, (iii) any liabilities or costs that are not reasonably estimable at this time or that relate to contingencies where Amplify currently regards the likelihood of loss as being only reasonably possible or remote and (iv) the costs associated with the permanent repair of the pipeline and the restart of the Beta operations.</div></div><div style="font-family: times new roman, serif;font-size: 10pt;margin-bottom: 12pt;margin-top: 0;text-align: justify;text-indent: 0.50in;"><div style="font-family: times new roman, serif;font-size: 10pt;font-style: ;font-weight: ;;display:inline;">In accordance with customary insurance practice, Amplify maintains insurance policies, including loss of production income insurance, against many potential losses or liabilities arising from its operations and at costs that Amplify believes to be economic. Amplify regularly reviews its risk of loss and the cost and availability of insurance and revises its insurance accordingly. Amplify&#8217;s insurance does not cover every potential risk associated with its operations and is subject to certain exclusions and deductibles. While Amplify expects its insurance policies will cover a material portion of the total aggregate costs associated with the Incident, including but not limited to response and remediation expenses, defense costs and loss of revenue resulting from suspended operations, it can provide no assurance that its coverage will adequately protect it against liability from all potential consequences, damages and losses related to the Incident and such view and understanding is preliminary and subject to change.</div></div>
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