# statement_of_cash_flows_non_cash_charges_120_duration

entity_id: C011154
filing_name: Plains_Oryx_Permian_Basin_Pipeline_LLC_form6_Q4_1651539073
publication_time: 2022-05-03 00:51:13.000000
start_date: 2021-01-01
end_date: 2021-12-31
noncash_adjustments_to_cash_flows_from_operating_activities_axis:
  Net Increase (Decrease) in Payables and Accrued Expenses and Other Miscellaneous Other Assets & Liabilities

noncash_adjustments_to_cash_flows_from_operating_activities_description:
  Net Increase (Decrease) in Payables and Accrued Expenses and Other Miscellaneous Other Assets & Liabilities


# statement_of_cash_flows_other_adjustments_to_operating_cash_charges_120_duration

entity_id: C009052
filing_name: Sunrise_Pipeline_LLC_form6_Q4_1651688174
publication_time: 2022-05-04 18:16:14.000000
start_date: 2020-01-01
end_date: 2020-12-31
other_adjustments_to_cash_flows_from_operating_activities_axis:
  Net Increase (Decrease) in Payables and Accrued Expenses and Other Miscellaneous Assets and Liabilities


entity_id: C000957
filing_name: Plains_Pipeline,_L.P._form6_Q4_1652708922
publication_time: 2022-05-16 13:48:42.000000
start_date: 2021-01-01
end_date: 2021-12-31
other_adjustments_to_cash_flows_from_operating_activities_axis:
  Net Increase (Decrease) in Payables and Accrued Expenses and Other Miscellaneous Assets & Liabilities

other_adjustments_to_cash_flows_from_operating_activities_description:
  Net Increase (Decrease) in Payables and Accrued Expenses and Other Miscellaneous Assets & Liabilities


entity_id: C009052
filing_name: Sunrise_Pipeline_LLC_form6_Q4_1681837332
publication_time: 2023-04-18 17:02:12.000000
start_date: 2022-01-01
end_date: 2022-12-31
other_adjustments_to_cash_flows_from_operating_activities_axis:
  Net Increase (Decrease) in Payables and Accrued Expenses and Other Miscellaneous Asset and Liabilities

other_adjustments_to_cash_flows_from_operating_activities_description:
  Net Increase (Decrease) in Payables and Accrued Expenses and Other Miscellaneous Asset and Liabilities


# notes_to_financial_statements_122_duration

entity_id: C003950
filing_name: North_Dakota_Pipeline_Company_LLC_form6_Q4_1650316890
publication_time: 2022-04-18 21:21:30.000000
start_date: 2021-01-01
end_date: 2021-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <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:120%;padding-left:27.67pt">COMPANY ORGANIZATION AND NATURE OF OPERATIONS</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-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">North Dakota Pipeline Company L.L.C. (the “Company”) is a Delaware limited liability corporation and a direct subsidiary of Enbridge Energy Partners, L.P. (the “Enbridge Partnership”). The amendment and restatement of the Company’s LLC agreement on November 25, 2013 impacted the ownership structure. As part of the LLC Agreement, the membership interests held by the Enbridge Partnership immediately prior to November 25, 2013 in the Company were converted into 1,000 Class A Units. Also, the Enbridge Partnership transferred its ownership of Bakken Pipeline Company L.L.C. and Bakken Pipeline Company L.P. to the Company. As part of the LLC Agreement, the Company issued Class B Units (non-voting) on November 25, 2013. Enbridge Partnership received 62.5% of the Class B Units in consideration for Sandpiper Pipeline capital expenditures prior to November 25, 2013. Williston Basin Pipeline L.L.C., an affiliate of Marathon Petroleum Corporation, received 37.5% of the Class B Units in consideration for its initial capital contribution to the Sandpiper Pipeline project. The agreement between the Company and Williston Basin Pipeline L.L.C. had Williston funding 37.5% of the Sandpiper Project construction until the project was delayed. On September 1, 2016, the Company applied for the withdrawal of regulatory applications for the Sandpiper project with the Minnesota Public Utilities Commission, (the "MNPUC"). On October 28, 2016, the MNPUC approved the application without conditions and issued the written order on November 10, 2016. The Company decided to discontinue the Sandpiper Project due to difficulties in obtaining all the necessary permits and regulatory approvals, the delayed progress of the project to date, and our expectations of near term demand for the pipeline as well as the future political and regulatory environment in the United States. If the Sandpiper project is terminated prior to the project’s in-service date, the Company would purchase all the Class B units held by Williston pursuant to a liquidation event. Following such purchase, the Class B units would be canceled.</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:120%">On December 13, 2019, the Enbridge Partnership and Williston reached a settlement agreement (the “Settlement Agreement”). Under the Settlement Agreement, the parties agreed to cancel all the Class B Units held by the Enbridge Partnership and Williston. In consideration, concurrent with the execution of the Settlement Agreement, the Company distributed the remaining available funds from the Sandpiper Project to both Class B holders.</span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Immediately after the execution of the Settlement Agreement, Williston ceased to be a member of the Company and has no further rights or obligations with respect to the Company or arising under the LLC Agreement including, but not limited to, any rights to the assets, profits or proceeds of liquidation of, or distributions by the Company or any reserves of the Company. Furthermore, the Enbridge Partnership ceased to be a Class B member of the Company; however, it continues to be the only Class A member of the Company.</span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company is managed by Enbridge Energy Partners, L.P.</span></div><div style="text-indent:36pt"><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 crude oil and liquid petroleum through a common carrier pipeline system that extends through the states of Montana, North Dakota and Minnesota.</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:120%">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="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></div><div><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:120%">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 style="text-align:justify;text-indent:36pt"><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, 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-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">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. 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="text-align:justify;text-indent:36pt"><span><br/></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:120%">Cash</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </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:120%">Cash is held in major banks in the United States of America, which from time to time may exceed federally insured limits. Management periodically assesses the financial condition of the financial institution and believes that any possible credit loss is minimal.</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%">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:120%">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-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">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;</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">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:120%">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:120%">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 style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">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 style="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:120%">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 style="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:120%">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 style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">If the carrying amount of the asset exceeds the sum of the undiscounted future cash flows, the Company recognizes an impairment loss in the amount of the excess carrying amount of the asset over its fair value. For the year ended December 31, 2021 and 2020, no impairment charges were recognized.</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%">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:120%">The Company is not a taxable entity for federal and state income tax purposes. Accordingly, no recognition is given to income taxes for financial reporting purposes.</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%">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:120%">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 Consolidated Statements of Financial Position in other current and long-term liabilities at their undiscounted amounts.</span></div><div style="text-indent:36pt"><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:120%">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="padding-left:36pt;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">MEMBERS’ CAPITAL</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Distributions Paid</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:120%">In 2021 and 2020, the Company paid $20million and $Nil respectively in cash distributions to all members.</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:120%">RELATED PARTY TRANSACTIONS</span></div><div><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:120%">Affiliate companies provide management and administrative, operations and workforce related services to the Company. Where directly attributable, the cost of all compensation, benefits expenses and employer </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%">expenses for these employees are charged directly by Enbridge to the appropriate affiliate. Enbridge does not record any profit or margin for the services charged to the Company.</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:120%">ENVIRONMENTAL LIABILITIES</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:120%">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. 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 our crude oil business. We continue to voluntarily investigate past leak sites on our systems for the purpose of assessing whether any remediation is required in light of current regulations.</span></div><div style="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:120%">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="padding-left:36pt;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">COMMITMENTS AND CONTINGENCIES</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:120%">The Company 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 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><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%">Rights-of-Way</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:120%">The Company, 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 the Company 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>


entity_id: C003958
filing_name: Bakken_Pipeline_Company_LP_form6_Q4_1650298832
publication_time: 2022-04-18 16:20:32.000000
start_date: 2021-01-01
end_date: 2021-12-31
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: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-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On November 25, 2013 Enbridge Pipelines (Bakken) L.L.C changed its legal name to Bakken Pipeline Company L.L.C.. Enbridge Partnership transferred its ownership of Bakken Pipeline Company L.L.C. and Bakken Pipeline Company L.P. (the “Company”) to Bakken Pipeline Company L.L.C.. Bakken Pipeline Company L.L.C. issued Class B Units (non-voting) on November 25, 2013.</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%">The Company is engaged in the transportation of crude oil and liquid petroleum through a common carrier pipeline system that extends through the states of Montana, North Dakota and Minnesota.</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:120%">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><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:120%">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 style="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:120%">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-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">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. 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"><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-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">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;</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">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:120%">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:120%">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 style="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:120%">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 style="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:120%">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 style="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:120%">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><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:120%">The Company is not a taxable entity for federal and state income tax purposes. Accordingly, no recognition is given to income taxes for financial reporting purposes.</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%">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:120%">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 Consolidated Statements of Financial Position in other current and long-term liabilities at their undiscounted amounts.</span></div><div style="margin-top:6pt;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">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:12pt;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.    MEMBERS’ CAPITAL</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%">Capital Additions</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:120%">In 2021 and 2020, the Company received no additional paid in capital.</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.    RELATED PARTY TRANSACTIONS</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%">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:120%">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="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="margin-top:6pt;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.    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:120%">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-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:120%">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="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="margin-top:3pt;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.    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:120%">The Company 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 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><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%">Rights-of-Way</span></div><div style="margin-top:6pt;text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company, 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 the Company 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>


entity_id: C010100
filing_name: San_Mateo_Black_River_Oil_Pipeline,_LLC_form6_Q4_1649948265
publication_time: 2022-04-14 14:57:45.000000
start_date: 2021-01-01
end_date: 2021-12-31
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">Use this space to paste the disclosure required by instruction 1 of Page 122.</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">Use this space to paste the disclosure required by instruction 6 of Page 122.</span></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%;padding-left:9.67pt">Use this space to paste the disclosure required by instruction 3 of Page 122.</span></div>

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">Use this space to paste the disclosure required by instruction 5 of Page 122.</span></div><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%">Respondent is a pass through entity for income tax purposes.</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">Use this space to paste the disclosure required by instruction 2 of Page 122.</span></div>

disclosure_of_significant_changes_in_operations_during_the_year_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">Use this space to paste the disclosure required by instruction 4 of Page 122.</span></div>


entity_id: C010330
filing_name: Monarch_Pipeline_Llc_form6_Q4_1650036737
publication_time: 2022-04-15 15:32:17.000000
start_date: 2021-01-01
end_date: 2021-12-31
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 Monarch Pipeline LLC. 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-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></div><div style="padding-left:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Monarch has a cash management arrangement with Williams Ohio River Valley, LLC. The </span><span style="color:#000000;font-family:'Arial',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%">cash transactions flow through the Noncurrent Assets and Noncurrent Liabilities accounts.</span></div>

disclosure_of_significant_rate_or_other_regulatory_matters_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">None.</span></div>

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 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:
  <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 each partner.</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 reasonable estimated. We have no contingencies at this time.</span></div>

disclosure_of_significant_changes_in_operations_during_the_year_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">None.</span></div>


entity_id: C000282
filing_name: Bengal_Pipeline_Company_LLC_form6_Q4_1650313115
publication_time: 2022-04-18 20:18:35.000000
start_date: 2021-01-01
end_date: 2021-12-31
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, 2021 or 2020.</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%">Bengal considered recent accounting pronouncements, including the lease accounting and credit losses standards, which are effective for the Company in 2022 and 2023, respectively. 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. Accruals for estimated losses are reflected in 052 – Accounts Payable.</span></div><div style="margin-top:6pt;text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Lease Commitments</span></div><div style="margin-bottom: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%">In connection with a 2009 expansion, the Company entered into a noncancellable lease with an electric power utility, which was classified as a capital lease. The assets, which were originally recorded based upon the present value of the anticipated lease payments, were placed in service during December 2009, at a value of $2.7 million. During 2011, an amendment to the lease was executed that reduced the minimum lease payments based upon the finalization of costs associated with the construction of the underlying assets, which were determined to be approximately $2.4 million. After the initial term, the agreement is automatically renewed for one-year terms until written notice of cancellation by either party. The assets and obligation balances under capital lease were fully amortized and settled in May 2020.</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, 2022, 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: C004907
filing_name: Phillips_66_Sweeny-Freeport_LLC_form6_Q4_1650311286
publication_time: 2022-04-18 19:48:06.000000
start_date: 2021-01-01
end_date: 2021-12-31
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">Use this space to paste the disclosure required by instruction 1 of Page 122.</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">Use this space to paste the disclosure required by instruction 6 of Page 122.</span></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%;padding-left:9.67pt">Use this space to paste the disclosure required by instruction 3 of Page 122.</span></div>

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">Use this space to paste the disclosure required by instruction 5 of Page 122.</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">Use this space to paste the disclosure required by instruction 2 of Page 122.</span></div>

disclosure_of_significant_changes_in_operations_during_the_year_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">Use this space to paste the disclosure required by instruction 4 of Page 122.</span></div>


entity_id: C004516
filing_name: Williams_Bayou_Ethane_Pipeline_LLC_form6_Q4_1650034960
publication_time: 2022-04-15 15:02:40.000000
start_date: 2021-01-01
end_date: 2021-12-31
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 Williams Bayou Ethane Pipeline, LLC (“Bayou”). 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”), which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of American (“US GAAP”).</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%">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%">Bayou has a cash management agreement with WFS. The cash transactions flow through through                  the Noncurrent Assets and Noncurrent Liabilities accounts. bayou has a lease agreement with Williams Olefins Feedstock Pipeline, LLC (“WOFP”). They own no other assets than line fill in the pipe. </span></div><div style="margin-top:5pt;padding-right:18pt;text-indent:36pt"><span><br/></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%">Income statement</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%">Bayou lease amounts with WOFP are based on the Opinion No154-B methodology for each entity, with adjustment made for the varying amounts of the leased capactity. Bayou’s only expense, with some minor exceptions, is the lease fees. Operating Revenue includes revenue and deficiency payments, when applicable, per the Bayou Ethane Pipeline, LLC Tariff.</span></div>

disclosure_of_significant_rate_or_other_regulatory_matters_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">None.</span></div>

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">NA - All costs are included in the lease fee.</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 each partner.</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 reasonable estimated. We have no contingencies at this time.</span></div>


entity_id: C000940
filing_name: Enbridge_Pipelines_(Toledo)_Inc._form6_Q4_1649961668
publication_time: 2022-04-14 18:41:08.000000
start_date: 2021-01-01
end_date: 2021-12-31
disclosure_of_important_notes_regarding_financial_statements_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:109%">1. COMPANY ORGANIZATION AND NATURE OF OPERATIONS</span></div><div><span><br/></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:109%">General</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:109%"> Enbridge Pipelines (Toledo), Inc. (the “Company”) is a Delaware corporation and a wholly-owned subsidiary of Enbridge (U.S.) Inc. (“Enbridge”). The Company is engaged in the transportation of crude oil and liquid petroleum through a common carrier pipeline system that extends through the states of Michigan and Ohio. </span></div><div><span><br/></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:109%">Regulation</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;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><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:109%">2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></div><div><span><br/></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:109%">Basis of Presentation and Use of Estimates</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:109%"> 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:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:109%">The preparation of these consolidated 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 consolidated 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 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:109%">Revenue Recognition</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:20.15pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:109%"> 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-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:109%">Allowance for Doubtful Accounts</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:109%"> 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 style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:109%">Inventory</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:109%"> Inventory includes product inventory and materials and supplies inventory. Product inventory, which consists of crude oil and liquid petroleum, are recorded at the lower of cost, as determined on a weighted average basis, or market. Upon disposition, product inventory is recorded to operating and administrative expense at the weighted average cost of inventory, including any adjustments recorded to reduce the product inventory to market value. Materials and supplies inventory is either used during operations and charged to operating expense as incurred, or used for capital projects and new construction, and capitalized to property, plant and equipment.</span></div><div><span><br/></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:109%">Oil Measurement Gains and Losses</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:109%"> 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-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:109%">a.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:109%;padding-left:8.84pt">physical, which occur through evaporation, shrinkage, differences in measurement between receipt and delivery locations and other operational incidents;</span></div><div><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:11pt;font-weight:400;line-height:109%">a.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:109%;padding-left:8.84pt">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><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:11pt;font-weight:400;line-height:109%">a.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:109%;padding-left:8.84pt">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:20.15pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:109%"> 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 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:109%">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:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:109%">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:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:109%">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 style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:109%">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 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:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:109%">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><span><br/></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:109%">Income Taxes</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;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><span><br/></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:109%">Commitments, Contingencies and Environmental Liabilities </span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:20pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:109%"> 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 Consolidated 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:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:109%">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><span><br/></span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:109%">3. RELATED PARTY TRANSACTIONS</span></div><div><span><br/></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:109%">Administrative and Workforce Related Services</span></div><div><span><br/></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:400;line-height:109%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:109%">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="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:109%">4. ENVIRONMENTAL LIABILITIES</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:109%"> 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><span><br/></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:109%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:109%">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><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:109%">5. COMMITMENTS AND CONTINGENCIES</span></div><div><span><br/></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:109%">Oil in Custody</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:109%"> The Company 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 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>


entity_id: C000425
filing_name: Endicott_Pipeline_Company_form6_Q4_1649083981
publication_time: 2022-04-04 14:53:01.000000
start_date: 2021-01-01
end_date: 2021-12-31
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;"><div style="font-family: 'times new roman', 'serif';font-size: 10pt;font-style: ;font-weight: ;;display:inline;">Endicott Pipeline Company is a general partnership and, as such, does not pay corporate income taxes.&#160;&#160;Harvest Alaska, LLC. is the managing partner and is responsible for the administration and regulatory affairs of the partnership. Harvest Alaska, LLC. has been contracted to operate the partnership's pipeline system.</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: ;;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 1&#8211; BALANCE SHEET</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;">&#160;</div></div><div style="font-family: 'times new roman', 'serif';font-size: 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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: 13.5pt;"><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><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: top;width: 73.5pt;"><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><td style="background: #dce6f1;border-bottom: solid #ffffff 1.0pt;border-left: solid #ffffff 1.0pt;border-right: solid #ffffff 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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: top;width: 73.5pt;"><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;">0</div></div></td><td style="background: #b8cce4;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: top;width: 67pt;"><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;">0</div></div></td></tr><tr 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#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: top;width: 73.5pt;"><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><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: top;width: 67pt;"><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: 0.21in;"><td style="background: #b8cce4;border-bottom: solid #ffffff 1.0pt;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: top;width: 99pt;"><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;">Unwinding of discount</div></div></td><td style="background: #b8cce4;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: 13.5pt;"><div style="font-family: 'arial', 'sans-serif';font-size: 8pt;margin-bottom: .001pt;margin-top: 0;"><div  style="color: #000000;font-size: 8pt;font-style: ;font-weight: ;;display:inline;">&#160;</div></div></td><td style="background: #b8cce4;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: top;width: 73.5pt;"><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;">5,761</div></div></td><td style="background: #b8cce4;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: top;width: 67pt;"><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;">518</div></div></td></tr><tr style="height: 0.21in;"><td style="background: #dce6f1;border-bottom: solid #ffffff 1.0pt;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: top;width: 99pt;"><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><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: 13.5pt;"><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><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: top;width: 73.5pt;"><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><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: top;width: 67pt;"><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: 0.21in;"><td colspan="2" style="background: #b8cce4;border-bottom: solid #ffffff 1.0pt;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: 112.5pt;"><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;">Change in discount rate</div></div></td><td style="background: #b8cce4;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: 73.5pt;"><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;">0</div></div></td><td style="background: #b8cce4;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: 67pt;"><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;">0</div></div></td></tr><tr style="height: 0.21in;"><td style="background: #dce6f1;border-bottom: solid #ffffff 1.0pt;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: 99pt;"><div style="font-family: 'times new roman', 'serif';font-size: 10pt;margin-bottom: .001pt;margin-top: 0;text-align: right;"><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: 13.5pt;"><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><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: 73.5pt;"><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><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: 67pt;"><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: 0.21in;"><td colspan="2" style="background: #b8cce4;border-bottom: solid #ffffff 1.0pt;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: 112.5pt;"><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;">Utilized / deleted</div></div></td><td style="background: #b8cce4;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: 73.5pt;"><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;">0</div></div></td><td style="background: #b8cce4;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: 67pt;"><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;">0</div></div></td></tr><tr style="height: 0.21in;"><td style="background: #dce6f1;border-bottom: solid #ffffff 1.0pt;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: 99pt;"><div style="font-family: 'times new roman', 'serif';font-size: 10pt;margin-bottom: .001pt;margin-top: 0;text-align: right;"><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: 13.5pt;"><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><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: 73.5pt;"><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><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: 67pt;"><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: 0.21in;"><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: 112.5pt;"><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: 73.5pt;"><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;">14,335</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: 67pt;"><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;">8,574</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;">&#160;</div></div>
  </div>

disclosure_of_significant_rate_or_other_regulatory_matters_text_block:
  <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>

disclosure_of_accounting_for_the_respondent_s_pensions_and_postretirement_benefits_text_block:
  <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>

disclosure_of_details_on_accounting_for_income_taxes_text_block:
  <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>

disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_text_block:
  <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>

disclosure_of_significant_changes_in_operations_during_the_year_text_block:
  <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>


entity_id: C000840
filing_name: Express_Pipeline_LLC_form6_Q4_1650296607
publication_time: 2022-04-18 15:43:27.000000
start_date: 2021-01-01
end_date: 2021-12-31
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 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="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, 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 </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%">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%">At 2013, 2015 and 2017 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-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The 2013 agreements are of varying term with committed volume of up to a combined 225,000 barrels/day effective September 1, 2014. The 2013 agreements, based on a volume weighted average basis, had an average term of approximately 9 years. </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 2015 agreements are of varying term with committed volume of a combined 19,000 barrels/day effective October 1, 2016. The 2015 agreements, based on a volume weighted average basis, had an average term of approximately 11 years. </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 2017 agreements are of varying term with committed volume of a combined 23,000 barrels/day effective July 1, 2017, September 1, 2017, and November 1, 2018. The 2017 agreements, based on a volume weighted average basis, had an average term of approximately 12 years.</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 2019 agreements are of varying term with committed volume of a combined 10,000 barrels/day effective October 1, 2019 (renewal of expired contracts). The 2019 agreements, based on a volume weighted average basis, had an average term of approximately 10 years.</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 2020 agreements are of varying term with committed volume of a combined 23,000 barrels/day effective April 1, 2020. The 2020 agreements, based on a volume weighted average basis, had an average term of approximately 10 years.</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 2021 agreements are of varying term with committed volume of a combined 23,000 barrels/day effective May 1, 2021. The 2021 agreements, based on a volume weighted average basis, had an average term of approximately 2 years.</span></div><div style="padding-left:27pt"><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:700;line-height:120%">Oil</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%">in</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%">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: C010576
filing_name: Crestwood_Services_Llc_form6_Q4_1650314508
publication_time: 2022-04-18 20:41:48.000000
start_date: 2021-01-01
end_date: 2021-12-31
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">Not applicable.</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">Not applicable.</span></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%;padding-left:9.67pt">Not applicable.</span></div>

disclosure_of_details_on_accounting_for_income_taxes_text_block:
[cell repeats an earlier one in this file: 238 characters]

disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_text_block:
[cell repeats an earlier one in this file: 238 characters]

disclosure_of_significant_changes_in_operations_during_the_year_text_block:
[cell repeats an earlier one in this file: 238 characters]


entity_id: C003686
filing_name: GNB_NGL_Pipeline_LLC_form6_Q4_1648755927
publication_time: 2022-03-31 19:45:27.000000
start_date: 2021-01-01
end_date: 2021-12-31
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_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, 2021, 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, increased from $0.01489 per gallon to $0.01507. Also effective July 1, 2021, 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 raised from $0.01192 per gallon to $0.01206. 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 2021, employee benefit expense totaled $9,745. As of December 31, 2021, 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_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_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: C005311
filing_name: Saddlehorn_Pipeline_Company,_LLC_form6_Q4_1650310376
publication_time: 2022-04-18 19:32:56.000000
start_date: 2021-01-01
end_date: 2021-12-31
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 Saddlehorn Pipeline Company, LLC. Saddlehorn Pipeline Company, LLC was formed on February 26, 2015, to construct and own an approximately 600-mile common carrier pipeline to transport crude oil from the DJ Basin region of Colorado to storage facilities in Cushing, Oklahoma. Operations began in September 2016. Our pipeline is operated by an affiliate of Magellan Midstream Partners, L.P.</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%">We are a limited liability company owned, as of December 31,2020 by Magellan OLP, L.P. (30%), Plains Pipeline, L.P. (30%), WGR Operating, LP (20%) and Black Diamond Cushing LLC (20%). We have a 62.5% interest in an undivided joint interest pipeline with the remaining 37.5% interest held by Grand Mesa Pipeline, LLC (Grand Mesa). The undivided joint interest pipeline begins approximately 20 miles north of Saddlehorn’s Platteville, Colorado origin at a junction near Grand Mesa’s Lucerne, Colorado origin.</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="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 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 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 style="text-align:justify"><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 style="text-align:justify"><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. Restricted cash includes cash held by us pursuant to the terms of the Joint Operating Agreement signed with Grand Mesa.</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-style:italic;font-weight:700;line-height:120%">Accounts Receivable and Accumulated Provision for Uncollectible Accounts</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%">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 style="text-align:justify"><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 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%">Inventory is comprised of crude petroleum products, which are stated at weighted average cost.</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-style:italic;font-weight:700;line-height:120%">Carrier Property</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%">Carrier Property consists primarily of pipeline and pipeline-related equipment and is stated at cost.</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-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, </span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">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><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.702%"><tr><td style="width:1.0%"/><td style="width:18.900%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.900%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.900%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.900%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.900%"/><td style="width:0.1%"/></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-left:1pt solid #000;border-right:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Notes to Financial Statements (continued)</span></td></tr></table></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 asset. Expenditures for maintenance, repairs and minor replacements are charged to operating expense in the period incurred.</span></div><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 2016. On October 31, 2016 Saddlehorn Pipeline Company, LLC, an Oklahoma limited liability company merged with and into Saddlehorn Pipeline Company, LLC, a Delaware limited liability company. Our pipeline is operated by an affiliate of Magellan Midstream Partners, L.P.</span></div><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><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 we do not pay federal or state income taxes.</span>


entity_id: C001008
filing_name: Wolverine_Pipe_Line_Company_form6_Q4_1649772255
publication_time: 2022-04-12 14:04:15.000000
start_date: 2021-01-01
end_date: 2021-12-31
disclosure_of_details_on_accounting_for_income_taxes_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: 40px">Pension Cost                                          $(131,906)</p><p style="margin-left: 40px">Postretirement Benefits                       $1,001,000</p><p style="margin-left: 0">B.   Projected Pension Benefit Obligation   $13,617,342</p><p>       Projected Postretirement Obligation      $9,945,000</p><p><br /></p></div>


entity_id: C009062
filing_name: Rattler_Midstream_Operating_LLC_form6_Q4_1650323850
publication_time: 2022-04-18 23:17:30.000000
start_date: 2021-01-01
end_date: 2021-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:112%">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-style:italic;font-weight:700;line-height:112%">Use of Estimates</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:31.6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:104%">Certain amounts included in or affecting the Partnership’s financial statements and related notes must be estimated by management, requiring certain assumptions to be made with respect to values or conditions that cannot be known with certainty at the time the financial statements are prepared. These estimates and assumptions affect the amounts the Partnership reports for assets and liabilities and the Partnership’s disclosure of contingent assets and liabilities at the date of the financial statements.</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:31.6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:103%">Making accurate estimates and assumptions is particularly difficult in the oil and natural gas industry, given the challenges resulting from volatility in oil and natural gas prices. For instance, in response to the effects of COVID-19 and actions by OPEC members and other exporting nations on the supply and demand in global oil and natural gas markets, many companies in the oil and natural gas industry, including Diamondback, changed their business plans in response to changing market conditions. Such circumstances generally increase the uncertainty in the Partnership’s accounting estimates, particularly those involving financial forecasts.</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:31.6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:119%">The Partnership evaluates these estimates on an ongoing basis, using historical experience, consultation with experts and other methods it considers reasonable in each particular circumstance. Nevertheless, actual results may differ significantly from the Partnership’s estimates. Any effects on the Partnership’s business, financial position or results of operations resulting from revisions to these estimates are recorded in the period in which the facts that give rise to the revision become known. Significant items subject to such estimates and assumptions include, but are not limited to, (i) revenue accruals, (ii) the fair value of long-lived assets and equity method investments, and (iii) income taxes.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-style:italic;font-weight:700;line-height:112%">The Operating Company’s Revolving Credit Facility</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:31.6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:109%">On May 28, 2019, the Partnership, as parent, and the Operating Company, as borrower, entered into a credit agreement (as amended, the “Credit Agreement”) with Wells Fargo Bank, National Association, as administrative agent, and a syndicate of banks, including Wells Fargo Bank, National Association, as lenders party thereto. The Operating Company’s credit agreement (the “Credit Agreement”) provides for a revolving credit facility in the maximum amount of $600.0 million, which is expandable to $1.0 billion upon the Operating Company’s election, subject to obtaining additional lender commitments and satisfaction of customary conditions. Loan principal may be optionally repaid from time to time without premium or penalty (other than customary breakage), and is required to be paid at the maturity date of May 28, 2024. The loan is guaranteed by the Partnership, Tall Towers, Rattler OMOG LLC, Rattler Ajax Processing LLC, Rattler WTG LLC and the Holding Company and is secured by substantially all of the Partnership’s, the Operating Company’s and the other guarantors’ assets. On October 22, 2021, Rattler WTG LLC became a guarantor and restricted subsidiary under the credit agreement. On December 21, 2021, the Operating Company entered into the third amendment to the Credit Agreement to, among other things, (i) permit the Reorganization, including, without limitation, the formation of the Holding Company and the Contribution and (ii) provide for the addition of the Holding Company as a Guarantor and Restricted Subsidiary (as such terms are defined in the Credit Agreement).</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:31.6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:109%">As of December 31, 2021, the Operating Company had $195.0 million of outstanding borrowings and $405.0 million available for future borrowings under the Credit Agreement.</span></div><div style="text-align:justify;text-indent:31.6pt"><span><br/></span></div><div style="text-align:justify;text-indent:31.6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:109%">The outstanding borrowings under the Credit Agreement bear interest at a per annum rate elected by the Operating Company that is based on the prime rate or LIBOR, in each case plus an applicable margin. The applicable margin ranges from 0.250% to 1.250% per annum for prime-based loans and 1.250% to 2.250% per annum for LIBOR loans, in each case depending on the Consolidated Total Leverage Ratio (as defined in the Credit Agreement). The Operating Company is obligated to pay a quarterly commitment fee ranging from 0.250% to 0.375% per annum on the unused portion of the commitment, which fee is also dependent on the Consolidated Total Leverage Ratio. The weighted average interest rates on the revolving credit facility were 1.41%, 2.10% and 3.13% for the years ended December 31, 2021, 2020 and 2019, respectively.</span></div><div style="text-align:justify"><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:112%">As of December 31, 2021, the Operating Company was in compliance with all financial maintenance covenants under the Credit Agreement. The lenders may accelerate all of the indebtedness under the Credit Agreement upon the occurrence and during the continuance of any event of default. The Credit Agreement contains customary events of default, including non-payment, breach of covenants, materially incorrect representations, cross-default, bankruptcy and change in control. There are no cure periods for events of default due to non-payment of principal and breaches of negative and financial maintenance covenants, but non-payment of interest and breaches of certain affirmative covenants are subject to customary cure periods. With certain specified exceptions, the terms and provisions of the Credit Agreement generally may be amended with the consent of the lenders holding a majority of the outstanding loans or commitments to lend.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:112%">UNITHOLDERS’ EQUITY AND DISTRIBUTIONS</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:31.6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:119%">The Partnership has General Partner and limited partner units. At December 31, 2021, the Partnership had a total of 38,356,771 common units issued and outstanding and 107,815,152 Class B units issued and outstanding, of which no common units and 107,815,152 </span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:119%">Class B units, representing approximately 74% of the Partnership’s total units outstanding, were beneficially owned by Diamondback. The Operating Company units and the Partnership’s Class B units beneficially owned by Diamondback are exchangeable from time to time for the Partnership’s common units (that is, one Operating Company unit and one Partnership Class B unit, together, will be exchangeable for one Partnership common unit).</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-style:italic;font-weight:700;line-height:112%">Common Unit Repurchase Program</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:31.6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:102%">On October 29, 2020, the board of directors of the General Partner approved a common unit repurchase program to acquire up to $100.0 million of the Partnership’s outstanding common units. The common unit repurchase program was authorized to extend through December 31, 2021, but in October 2021, the board of directors of the General Partner increased the repurchase program authorization to $150.0 million and extended the program indefinitely. The Partnership intends to purchase common units under the repurchase program opportunistically with cash on hand, free cash flow from operations and proceeds from potential liquidity events such as the sale of assets. The repurchase program may be suspended from time to time, modified, extended or discontinued by the board of directors of the General Partner at any time. Purchases under the repurchase program may be made from time to time in open market transactions in compliance with Rule 10b-18 under the Securities Exchange Act of 1934, as amended, or in privately negotiated transactions, and will be subject to market conditions, applicable legal requirements, contractual obligations and other factors. Any common units purchased as part of this program will be retired. During the year ended December 31, 2021, the Partnership repurchased approximately $47.6 million of common units under this repurchase program. As of December 31, 2021, $87.7 million remained available for repurchase under the Partnership’s common unit repurchase program.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-style:italic;font-weight:700;line-height:115%">Changes in Ownership of Consolidated Subsidiaries</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:31.6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:102%">During the year ended December 31, 2021, the Partnership recorded adjustments to non-controlling interest of $(7.7) million, common unitholder equity of $6.0 million, and deferred tax liability of $1.7 million to reflect the ownership structure that was effective at December 31, 2021. During the year ended December 31, 2020, the Partnership recorded an adjustment to non-controlling interest of $422.1 million, common unitholder equity of $(330.9) million, and deferred tax asset of $91.1 million to reflect the ownership structure that was effective at December 31, 2020. The adjustment had no impact on earnings for the year ended December 31, 2020. There were no changes in the ownership interests in consolidated subsidiaries during the period between the closing of the IPO on May 28, 2019 and December 31, 2019.</span></div>


entity_id: C001834
filing_name: San_Pedro_Bay_Pipeline_Company_form6_Q4_1650307644
publication_time: 2022-04-18 18:47:24.000000
start_date: 2021-01-01
end_date: 2021-12-31
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. SPBPC 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: 6pt;"><div style="font-family: 'times new roman', 'serif';font-size: 10pt;font-style: ;;display:inline;"><div style="font-weight:bold;display:inline;">Note 2 - Southern California Pipeline Incident</div></div></div><div style="font-family: 'times new roman', 'serif';font-size: 10pt;margin-bottom: 6pt;margin-top: 6pt;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 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&#8217;s Oil Spill Response Plan, which was reviewed and approved by the BSEE&#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, 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.&#160;&#160;</div></div><div style="font-family: 'times new roman', 'serif';font-size: 10pt;margin-bottom: 6pt;margin-top: 6pt;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 SPBPC 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 our pipeline, and that additional vessels of interest continue 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 are currently under investigation and any information regarding the Incident is preliminary.</div></div><div style="font-family: 'times new roman', 'serif';font-size: 10pt;margin-bottom: 6pt;margin-top: 6pt;text-align: justify;text-indent: 0.50in;"><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><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 have reopened. On February 2, 2022, the Unified Command announced that response and monitoring efforts have officially concluded for the Incident, and Unified Command would stand down as of such date.</div><div  style="font-family: 'times new roman', 'serif';font-size: 10pt;font-style: ;font-weight: ;;display:inline;"> A</div><div  style="font-family: 'times new roman', 'serif';font-size: 10pt;font-style: ;font-weight: ;;display:inline;">mplify is 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: 6pt;margin-top: 6pt;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 the Amplify receives the required regulatory approvals to begin 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. Additionally, the California Coastal Commission has requested approval from the Office of Coastal Management for the National Oceanic and Atmospheric Association to conduct a Coastal Zone Management Act consistency review of the U.S. Army Corps of Engineers Nationwide Permit (NWP) 12 application for the proposed permanent repair permit. Amplify is working expeditiously and cooperatively to comply with the requirements of the relevant agencies in order to gain such approvals and any other regulatory approvals that are necessary to permanently repair the pipeline and restart operations. As a result of the uncertainties related to the permitting and regulatory approval process, Amplify can provide no assurances as to whether and when, if at all, Amplify will be able to restart operations 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: 6pt;margin-top: 6pt;text-align: justify;"><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, the U.S. Department of Transportation Pipeline and Hazardous Materials Safety Administration, 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 are conducting investigations or examinations of the Incident. Other federal agencies may or have commenced investigations and proceedings, and federal agencies such as the U.S. Environmental Protection Agency 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 and criminal liability.</div></div><div style="font-family: 'times new roman', 'serif';font-size: 10pt;margin-bottom: 6pt;margin-top: 6pt;text-align: justify;"><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: 6pt;margin-top: 6pt;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. The United States Attorney&#8217;s Office for the Central District of California has stated that its investigation of the Incident and related matters is ongoing. State authorities are conducting parallel criminal investigations as well. Amplify is continuing to cooperate with these federal and state investigations. The outcome of these investigations is uncertain, including whether they will result in additional criminal charges.</div></div><div style="font-family: 'times new roman', 'serif';font-size: 10pt;margin-bottom: 6pt;margin-top: 6pt;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 and certain of its subsidiaries have been named as defendants in 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;">14</div><div  style="font-family: 'times new roman', 'serif';font-size: 10pt;font-style: ;font-weight: ;;display:inline;"> putative class action lawsuits, which have been consolidated into a single consolidated action in the United States District Court for the Central District of California. In the consolidated action, Plaintiffs filed an amended class action complaint on January 28, 2022. The amended complaint asserted claims against Amplify Energy and MSC Mediterranean Shipping Company, Dordellas Finance Corp., Costamare Shipping Co. S.A., and Capetanissa Maritime Corporation of Liberia. Resolution of the consolidated case may take considerable time, and it is not possible at this time to estimate the potential liability resulting from these actions.</div></div><div style="font-family: 'times new roman', 'serif';font-size: 10pt;margin-bottom: 6pt;margin-top: 6pt;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 Oil Pollution Act of 1990, 33 U.S.C. S 2701 et seq. (&#8220;OPA 90&#8221;), Amplify&#8217;s pipeline was designated by the U.S. Coast Guard as the source of the oil discharge and therefore Amplify Energy 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 Energy 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 Amplify&#8217;s liquidity position going forward. </div></div><div style="font-family: 'times new roman', 'serif';font-size: 10pt;margin-bottom: 6pt;margin-top: 6pt;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 currently estimates that the total costs it has incurred or will incur with respect to the Incident related to (i) actual and projected response and remediation expenses incurred under the direction of the Unified Command and (ii) estimates for certain legal fees, 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;">$90.0</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;">$110.0</div><div  style="font-family: 'times new roman', 'serif';font-size: 10pt;font-style: ;font-weight: ;;display:inline;"> million. These estimates consider currently available facts and presently enacted laws and regulations. Amplify has made assumptions regarding (i) the probable and estimable amounts expected to be settled with certain vendors for response and remediation expenses and (ii) the resolution of certain third-party claims, excluding claims with respect to losses, which are not probable and reasonably estimable, and (iii) future claims and lawsuits. 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 future costs associated with the permanent repair of the pipeline and the restart of the Beta operations. Amplify believes it has accrued adequate amounts for all probable and reasonably estimable costs; however, this estimate is subject to uncertainties associated with the assumptions that it has made. For example, settlements with vendors for response and remediation expenses could turn out to be significantly higher or lower than Amplify has estimated. Accordingly, as Amplify&#8217;s assumptions and estimates may change in future periods based on future events and total costs may materially increase; therefore, Amplify Energy can provide no assurance that it will not have to accrue significant additional costs in future period with respect to the Incident.</div></div><div style="font-family: 'times new roman', 'serif';font-size: 10pt;margin-bottom: 6pt;margin-top: 6pt;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 Energy 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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disclosure_of_significant_rate_or_other_regulatory_matters_text_block:
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  <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;">Schedule 122:</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>
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disclosure_of_accounting_for_the_respondent_s_pensions_and_postretirement_benefits_text_block:
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  <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;">Schedule 122:</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. Not applicable</div></div>
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disclosure_of_details_on_accounting_for_income_taxes_text_block:
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  <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;">Schedule 122:</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. No changes in methods of accounting for income tax.</div></div>
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disclosure_of_significant_changes_in_operations_during_the_year_text_block:
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  <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;">Schedule 122:</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. See Southern California Pipeline Incident footnote. No acquisitions or merger during the year.</div></div>
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entity_id: C000632
filing_name: Pembina_Cochin_LLC_form6_Q4_1648760321
publication_time: 2022-03-31 20:58:41.000000
start_date: 2021-01-01
end_date: 2021-12-31
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, 2021, 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_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%">2021.</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, 2021, 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_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 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, 2021.</span></div><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%">Risk Management</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Ongoing Impact of the COVID-19 Pandemic</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%">The full extent and impact of the COVID-19 pandemic continues to be unknown at this time and the degree to which it may impact the Company's business operations and financial results will depend on future developments, which are highly uncertain and cannot be predicted with any degree of certainty, including: the duration, severity and geographic spread of the COVID-19 virus and variants and mutations thereof, including in respect of the recent resurgence of the virus and the recent spread of new variants thereof in certain geographic areas, including certain areas in which the Company has operations; further actions that may be taken by governmental authorities, including in respect of travel restrictions and business disruptions; the effectiveness and timing of actions taken to contain and treat the COVID-19 virus and variants and mutations thereof, including the vaccines </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%">developed in response thereto; and how quickly and to what extent normal economic and operating conditions can resume.</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%">In addition, if any such events cause restrictions on or impediments to the Company performing the transportation services that it is obligated to perform under transportation contracts, this may require the Company to incur penalties or sanctions under certain of its contracts or additional non-compensable costs, or this may result in the cancellation of such contracts. </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%">Depending on the extent and duration of the COVID-19 pandemic, it may also have the effect of heightening many of the other risks described herein, including the risks relating to shippers' ability to replace their reserves; credit risk; and demand for the Company's transportation services.</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%">2021.</span>


entity_id: C004706
filing_name: Enbridge_Transportation_(IL-OK)_L.L.C._form6_Q4_1649960946
publication_time: 2022-04-14 18:29:06.000000
start_date: 2021-01-01
end_date: 2021-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%;padding-left:9.75pt">COMPANY ORGANIZATION AND NATURE OF OPERATIONS</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:700;line-height:120%">General</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Enbridge Transportation (IL-OK) L.L.C. (IL-OK), Inc. (the “Company”) is a Delaware corporation and a wholly-owned subsidiary of Enbridge Pipelines (FSP) L.L.C. (“FSP”). The Company was created to hold capacity on the Flanagan South Pipeline and to transport oil under its own tariff from Flanagan to Cushing.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;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:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">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="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%">2.    SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;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:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">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 style="text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">The preparation of these consolidated 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 consolidated 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:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:700;line-height:120%">Revenue Recognition</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">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><span><br/></span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:700;line-height:120%">Cash and Cash Equivalents</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Cash equivalents are defined as all highly marketable securities with maturities of three months or less when purchased. The carrying value of cash and cash equivalents approximates fair value because of the short term nature of these investments.</span></div><div><span><br/></span></div><div><span><br/></span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:700;line-height:120%">Income Taxes</span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">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="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%">3.    ENVIRONMENTAL LIABILITIES</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">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-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">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>


entity_id: C001328
filing_name: Enbridge_Storage_(Patoka)_L.L.C._form6_Q4_1650300075
publication_time: 2022-04-18 16:41:15.000000
start_date: 2021-01-01
end_date: 2021-12-31
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>


entity_id: C004455
filing_name: WILLIAMS_OHIO_VALLEY_PIPELINE_LLC_form6_Q4_1650037909
publication_time: 2022-04-15 15:51:49.000000
start_date: 2021-01-01
end_date: 2021-12-31
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_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:
  <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 each partner.</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 reasonable estimated. We have no contingencies at this time.</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: C001151
filing_name: Targa_NGL_Pipeline_Company_LLC_form6_Q4_1650309261
publication_time: 2022-04-18 19:14:21.000000
start_date: 2021-01-01
end_date: 2021-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div style="padding-left:13.5pt;text-indent:-13.5pt"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:5.77pt">Company Business</span></div><div><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Targa NGL Pipeline Company LLC (TNGLPL) is a Delaware limited liability company engaged in the business of transporting natural gas liquids (“NGLs”) in interstate commerce subject to the jurisdiction of the Federal Energy Regulatory Commission (“FERC”) under the Interstate Commerce Act (“ICA”).</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:120%">TNGLPL owns an eight-inch diameter pipeline, a 20-inch diameter pipeline, and a 12-inch diameter pipeline that run between Mont Belvieu, Texas, and Galena Park, Texas. Each of these pipelines is regulated under the ICA and is part of an extensive mixed NGL and purity NGL pipeline receipt and delivery system that provides interstate and intrastate transportation of NGLs. TNGLPL also owns a twenty-inch diameter pipeline that runs between Mont Belvieu, Texas, and Galena Park, Texas and a twelve-inch diameter pipeline that runs between Mont Belvieu, Texas and Lake Charles, Louisiana, each of which transport NGLs and that have qualified for a waiver of applicable FERC regulatory requirements under the ICA based on current circumstances. TNGLPL also owns pipelines that provide only intrastate service between Mont Belvieu, Texas, and Galena Park, Texas, and intermediate locations.</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:120%">In the third quarter of 2018, TNGLPL began operating portions of a new pipeline transporting NGLs from Oklahoma to intermediate points in Oklahoma. Additionally, in the third quarter of 2019, TNGLPL began operating additional new pipeline segments and began providing transportation service of NGLs from Oklahoma to Mont Belvieu, Texas. In the fourth quarter of 2020, TNGLPL expanded its Oklahoma operations to the STACK region of Central Oklahoma and implemented a capacity lease agreement with Targa Gulf Coast NGL Pipeline LLC (TGC).</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:120%">On October 31, 2005, Targa Resources Inc. acquired Dynegy Midstream Services, Limited Partnership, including its wholly-owned subsidiary, Dynegy NGL Pipeline, LLC. On November 8, 2005, Targa Resources Inc. renamed Dynegy NGL Pipeline Company, LLC, “Targa NGL Pipeline Company LLC.”</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:120%">TNGLPL is a wholly-owned subsidiary of Targa Downstream LLC, a Delaware limited liability company.</span></div><div><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Basis of Presentation</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%">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 style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Income Taxes</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%">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, 2021 and the related effective tax rate.</span></div><div style="text-align:justify"><span><br/></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: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></table></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:71.816%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:25.984%"/><td style="width:0.1%"/></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%">(89,809)</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%">(426,965)</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%">— </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%">— </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 2021 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%">(516,774)</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%">24.34</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><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:120%">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, 2021 and December 31, 2020, 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, 2021</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, 2020</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%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">564,871,084 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td style="padding:2px 0 2px 1pt;text-align:left;text-indent:3.25pt;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$</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%">513,438,750 </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%"> 21-105 </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%">115,392,351 </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%">102,399,046 </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%"> 25-57 </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%">13,545,174 </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%">13,282,502 </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%"> 3-105 </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%">4,099,771 </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%">1,161,159 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><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%">5</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%">2,249,625 </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%">16,417,297 </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: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%">700,158,004</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%">646,698,754</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%">(96,169,737)</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%">(51,582,369)</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%">$</span></td><td style="border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:89%">603,988,267</span><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:89%"> </span></td><td style="border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td style="border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;text-indent:3.3pt;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:89%">$</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%">595,116,385</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, 2021 and December 31, 2020, depreciation expense was $24.9 million and $19.1 million.</span></div><div><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Asset Retirement Obligations</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Our ARO primarily relates to our pipeline assets. The changes in our ARO are as follows:</span></div><div><span><br/></span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:80.803%"><tr><td style="width:1.0%"/><td style="width:53.227%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:22.104%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:21.369%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:120%;text-decoration:underline">December 31, 2021</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:120%;text-decoration:underline">December 31, 2020</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;text-indent:3.55pt;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Beginning Period</span></td><td style="padding:2px 0 2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$</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%">4,402,785 </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;text-indent:3.25pt;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%">4,074,131 </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="3" style="padding:0 1pt"/><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%">242,171 </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%">123,807 </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%">86,484 </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%">Adjustment</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:700;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:700;line-height:120%">(1,522,413)</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: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-top:1pt solid #000;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:120%">$</span></td><td style="border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:120%">3,004,179</span><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span></td><td style="border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:top"/><td style="border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:700;line-height:120%">$</span></td><td style="border-top:1pt solid #000;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:120%">4,402,786</span><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span></td><td style="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="padding:0 1pt"/><td colspan="3" style="border-top:3pt double #000;padding:0 1pt"/><td colspan="3" style="border-top:3pt double #000;padding:0 1pt"/></tr></table></div>


entity_id: C000598
filing_name: Mars_Oil_Pipeline_Company_LLC_form6_Q4_1650988087
publication_time: 2022-04-26 15:48:07.000000
start_date: 2021-01-01
end_date: 2021-12-31
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.Nothing to report at this time.</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.Nothing to report at this time.</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.Nothing to report at this time.</span></div>

disclosure_of_details_on_accounting_for_income_taxes_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%">5.Nothing to report at this time.</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.Nothing to report at this time.</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.Nothing to report at this time.</span></div>


entity_id: C003777
filing_name: UEOM_NGL_Pipelines_LLC_form6_Q4_1650052640
publication_time: 2022-04-15 19:57:20.000000
start_date: 2021-01-01
end_date: 2021-12-31
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”), which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (“US GAAP”).</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_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_commitments_or_contingent_assets_or_liabilities_text_block:
[cell repeats an earlier one in this file: 595 characters]

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


entity_id: C004601
filing_name: Enbridge_Pipelines_(FSP)_L.L.C._form6_Q4_1649964064
publication_time: 2022-04-14 19:21:04.000000
start_date: 2021-01-01
end_date: 2021-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div style="padding-left:36pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:112%;padding-left:27.75pt">COMPANY ORGANIZATION AND NATURE OF OPERATIONS</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:700;line-height:112%">General</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:12pt;font-weight:400;line-height:102%">Enbridge Pipelines (FSP) L.L.C. (the “Company”) is a Delaware limited liability corporation and a wholly-owned subsidiary of Enbridge Inc.</span></div><div style="text-indent:36pt"><span><br/></span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:102%">The Company is engaged in the transportation of crude oil and liquid petroleum through a common carrier pipeline system that extends from Flanagan, Illinois to Cushing, Oklahoma.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:700;line-height:112%">Regulation</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:101%">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="padding-left:72pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:112%;padding-left:27.75pt">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:700;line-height:112%">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:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:101%">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 style="text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:101%">The preparation of these consolidated 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 consolidated 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:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:700;line-height:112%">Revenue Recognition</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:101%">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><span><br/></span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:700;line-height:112%">Cash and Cash Equivalents</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:101%">Cash equivalents are defined as all highly marketable securities with maturities of three months or less when purchased. The carrying value of cash and cash equivalents approximates fair value because of the short term nature of these investments.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:700;line-height:112%">Allowance for Doubtful Accounts</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:101%">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 style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:700;line-height:112%">Oil Measurement Gains and Losses</span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:101%">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:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:101%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:101%;padding-left:14.15pt">physical, which occur through evaporation, shrinkage, differences in measurement between receipt and delivery locations and other operational incidents;</span></div><div><span><br/></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:400;line-height:101%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:101%;padding-left:14.15pt">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><span><br/></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:400;line-height:112%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%;padding-left:14.15pt">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:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:101%">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:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:700;line-height:112%">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:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:101%">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 style="text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:101%">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 style="text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:101%">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 style="text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:101%">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><span><br/></span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:700;line-height:112%">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:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:101%">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 Consolidated 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:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:101%">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="padding-left:36pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:112%;padding-left:27.75pt">RELATED PARTY TRANSACTIONS</span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:700;line-height:112%">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:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:101%">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>

disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_text_block:
  <div style="padding-left:36pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:112%;padding-left:27.75pt">ENVIRONMENTAL LIABILITIES</span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:101%">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-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:101%">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>


entity_id: C004514
filing_name: Zydeco_Pipeline_Company_LLC_form6_Q4_1651778564
publication_time: 2022-05-05 19:22:44.000000
start_date: 2021-01-01
end_date: 2021-12-31
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) nothing to report at this time</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:120%">6) nothing to report at this time</span>

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%">3) nothing to report at this time</span>

disclosure_of_details_on_accounting_for_income_taxes_text_block:
  <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>

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_changes_in_operations_during_the_year_text_block:
  <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>


entity_id: C001325
filing_name: Enbridge_Energy,_Limited_Partnership_form6_Q4_1707349917
publication_time: 2024-02-07 23:51:57.000000
start_date: 2021-01-01
end_date: 2021-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%">1.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%">PARTNERSHIP 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:400;line-height:112%">General</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%">Enbridge Energy, Limited Partnership (Lakehead), referred to herein as we, us and our, is a Delaware limited partnership and a direct subsidiary of Enbridge Energy Partners, L.P. (the Partnership).</span><span style="color:#000000;font-family:'Arial',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 have and will continue to rely on the Partnership, which has stated it will provide funding for our operations and capital expenditures.</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%">We are primarily engaged in the transportation of crude oil and liquid petroleum through a common carrier pipeline system, referred to as the Lakehead system.</span><span style="color:#000000;font-family:'Arial',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%">Most of the crude oil and liquid petroleum shipments originate in western Canada and enter our Lakehead system at the international border near Neche, North Dakota through a connection with the Canadian portion of the pipeline system that is owned by Enbridge Pipelines Inc., a subsidiary of Enbridge Inc., or Enbridge.</span><span style="color:#000000;font-family:'Arial',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%">Deliveries are made in the Great Lakes and Midwest regions of the United States and to the Province of Ontario, Canada, principally to refineries, either directly or through connecting pipelines of other companies.</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%">Our crude oil and liquid petroleum transportation activities are subject to regulation by the Federal Energy Regulatory Commission, or the FERC, and various state authorities.</span><span style="color:#000000;font-family:'Arial',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%">Regulatory bodies exercise statutory authority over matters such as rates and underlying accounting practices, and ratemaking agreements with customers.</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-weight:700;line-height:112%">2.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</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:400;line-height:112%">Basis of Presentation and Use of Estimates</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%">The financial statements of the Partnership 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"), 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><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.</span><span style="color:#000000;font-family:'Arial',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%">Management regularly evaluates these estimates, utilizing historical experience, consultation with experts and other methods considered reasonable in the circumstances.</span><span style="color:#000000;font-family:'Arial',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%">Nevertheless, actual results may differ significantly from these estimates.</span><span style="color:#000000;font-family:'Arial',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%">Any effects on the consolidated 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:400;line-height:112%">Regulation</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%">Our interstate liquids pipelines are subject to regulation by FERC and various state authorities. Regulatory bodies exercise statutory authority over matters such as construction, rates and ratemaking and agreements with customers. For example, the recovery of construction, operating and other costs associated with portions of our Lakehead System are subject to the authoritative accounting provisions applicable to regulated operations. To recognize the economic effects of the actions of the regulator, the timing of recognition of certain revenues and expenses in these operations may differ from that otherwise expected under U.S. GAAP for non-rate regulated entities.</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:400;line-height:112%">Carrier Property</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">We record carrier property at historical cost. We depreciate carrier property on a straight-line basis over its estimated useful life.</span><span style="color:#000000;font-family:'Arial',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%">The estimated useful lives are determined based on a periodic study conducted with the assistance of a third party. The rates used by asset class are provided on Pages 216 and 217 of this filing.</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:400;line-height:112%">Revenue </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%">We generally do not own the crude oil and liquid petroleum that we transport or store and therefore, we do not assume significant direct commodity price risk. Revenue is primarily derived from interstate transportation of crude oil and liquid petroleum under tariffs 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:112%">The tariffs established for our interstate pipelines specify the amounts to be paid by shippers for transportation services we provide between receipt and delivery locations and the general terms and conditions of transportation services on the respective pipeline systems. We recognize revenue upon delivery of products to our customers, when pricing is determinable, and collectability is reasonably assured.</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:400;line-height:112%">Income Taxes</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%">We are not a taxable entity for United States federal income tax purposes or for most of the states that impose an income tax. Taxes on our net income generally are borne by our partners through the allocation of taxable income.</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:400;line-height:112%">Commitments, Contingencies and Environmental Liabilities</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%">We expense or capitalize, as appropriate, expenditures for ongoing compliance with environmental regulations that relate to past or current operations. We expense amounts we incur for remediation of existing environmental contamination caused by past operations that do not benefit future periods by preventing or eliminating future contamination. We record liabilities for environmental matters when assessments indicate that remediation efforts are probable, and the costs can be reasonably estimated. Estimates of environmental liabilities are based on currently available facts, existing technology and presently enacted laws and regulations taking into consideration the likely effects of inflation and other factors. These amounts also consider prior experience in remediating contaminated sites, other companies’ clean-up experience and data released by government organizations. Our estimates are subject to revision in future periods based on actual costs or new information and are included in</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">“Environmental liabilities” and “Other long-term liabilities” in our financial position at their undiscounted amounts. We always have the potential of incurring additional costs in connection with environmental liabilities due to variations in any or all of the categories described above, including modified or revised requirements from regulatory agencies, in addition to fines and penalties, as well as expenditures associated with litigation and settlement of claims. We evaluate recoveries from insurance coverage separately from the liability and, when recovery is probable, we record and report an asset separately from the associated liability in our consolidated financial statements.</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%">We recognize liabilities for other commitments and contingencies when, after fully analyzing the available information, we determine 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, we accrue the most likely amount, or if no amount is more likely than another, we accrue the minimum of the range of probable loss. We expense legal costs associated with loss contingencies as such costs are incurred.</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-weight:700;line-height:112%">3. ENVIRONMENTAL LIABILITIES</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%">We are subject to federal and state laws and regulations relating to the protection of the environment. These laws and regulations can change from time to time, imposing new obligations on us. Environmental risk is inherent to liquid hydrocarbon pipeline operations, and we are, at times, subject to environmental remediation at various contaminated sites. We manage this environmental risk through environmental policies and practices to minimize any impact our operations may have on the environment. To the extent that we are unable to recover payment for </span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">environmental liabilities from insurance or other potentially responsible parties, we will be responsible for payment of liabilities arising from environmental incidents associated with the operating activities of our Liquids businesses.</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:400;line-height:112%">Fines and Penalties</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%">At December 31, 2021, our total estimated costs related to the Line 6B crude oil release include $69 million in paid fines and penalties, which includes fines and penalties paid to the United States Department of Justice (DOJ) as discussed below.</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:400;line-height:112%">Lakehead Line 6B crude oil release</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%">On July 26, 2010, a release of crude oil on Line 6B of our Lakehead system was reported near Marshall, Michigan. We estimate that approximately 20,000 barrels of crude oil were leaked at the site, a portion of which reached the Kalamazoo River via Talmadge Creek, a waterway that feeds the Kalamazoo River. The released crude oil affected approximately 38 miles of shoreline along the Talmadge Creek and Kalamazoo River waterways, including residential areas, businesses, farmland, and marshland between Marshall and downstream of Battle Creek, Michigan.</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%">We continue to evaluate the need for additional remediation activities and are performing the necessary restoration and monitoring of the areas affected by the Line 6B crude oil release. All the initiatives we are undertaking in the monitoring and restoration phase are intended to restore the crude oil release area to the satisfaction of the appropriate regulatory authorities.</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%">As of December 31, 2021, our cumulative cost estimate for the Line 6B crude oil release remains at $1.2 billion. For the year ended December 31, 2021 and 2020, we made payments of $1 million, on each year, for costs associated with the Line 6B crude oil release. On July 10, 2020, we received the final No Further Action letter from the Michigan Department of Environmental Quality and remediation activities were completed. After final reports were filed with the State of Michigan in early 2021, we subsequently reduced our Line 6B environmental accrual by $4 million.</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%">For the years ended December 31, 2021 and 2020, we had a remaining estimated liability of $5 million and $10 million, respectively. We did not recognize any insurance recoveries for the years ended December 31, 2021 and 2020.</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-weight:700;line-height:112%">4.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%">PROPERTY, PLANT &amp; EQUIPMENT</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%">The table and discussion below summarize our commercially secured projects for the Liquids segment. Expenditures to date reflect total cumulative expenditures incurred from the inception of the projects to December 31, 2021.</span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:91.666%"><tr><td style="width:1.0%"/><td style="width:34.289%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:15.945%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:16.432%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:14.484%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:13.350%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%">LIQUIDS PIPELINES</span></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:center"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%">Estimated Capital Cost</span></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:center"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%">Expenditures to Date</span></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:center"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%">Status</span></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:center"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%">Expected In-Service Date</span></div></td></tr><tr><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">U.S. Line 3 Replacement Program</span></div></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:center"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">$ 4.0 billion</span></div></td><td colspan="3" style="background-color:#d9d9d9;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:center"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%">$ 4.1 billion</span></div></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:right"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Complete</span></div></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:center"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">In-service</span></div></td></tr><tr><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Southern Access Expansion</span></div></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:center"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">$ 0.5 billion</span></div></td><td colspan="3" style="background-color:#d9d9d9;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:center"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%">$ 0.5 billion</span></div></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:right"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Complete</span></div></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:center"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">In-service</span></div></td></tr><tr><td colspan="3" style="border-bottom:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Other – United States</span></div></td><td colspan="3" style="border-bottom:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:center"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">$ 0.1 billion</span></div></td><td colspan="3" style="background-color:#d9d9d9;border-bottom:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:center"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%">$ 0.1 billion</span></div></td><td colspan="3" style="border-bottom:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:right"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Complete</span></div></td><td colspan="3" style="border-bottom:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:center"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">In-service</span></div></td></tr></table></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%">The following commercially secured growth projects were placed into service in 2021:</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%">Line 3 Replacement Program</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%"> - replacement of the existing Line 3 crude oil pipeline between Neche, North Dakota and Superior, Wisconsin is now complete and in-service. The US L3R Program supports the safety and operational reliability of the Mainline System, enhances system flexibility and allows us to optimize throughput on the mainline. The US L3R Program restored the original capacity of 760 kbpd and brought the total Mainline System operating capacity to approximately 3.1 mmbpd.</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:112%">Southern Access Expansion</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%"> – expansion of our existing Southern Access crude oil pipeline from</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">996 kbpd to approximately 1,200 kbpd.</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-weight:700;line-height:112%">5. CRITICAL ACCOUNTING ESTIMATES:</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%">Our consolidated financial statements are prepared in accordance with generally accepted accounting principles in the United States of America (US GAAP), which require management to make estimates, judgments and assumptions that affect the amounts reported in our consolidated financial statements and accompanying notes. In making judgments and estimates, management relies on external information and observable conditions, where possible, supplemented by internal analysis as required. We believe our most critical accounting policies and estimates discussed below have an impact across the various segments of our business.</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:400;line-height:112%">Asset Retirement Obligations</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%">Asset Retirement Obligations (ARO) associated with the retirement of long-lived assets are measured at fair value and recognized as Accounts payable and other or Other long-term liabilities in the period in which they can be reasonably determined. The fair value approximates the cost a third party would charge to perform the tasks necessary to retire such assets and is recognized at the present value of expected future cash flows. The discount rates used to estimate the present value of the expected future cash flows for the year ended December 31, 2021 ranged from 0.9% to 9.0% (2020 - 1.8% to 9.0%). ARO is added to the carrying value of the associated asset and depreciated over the asset’s useful life. The corresponding liability is accreted over time through charges to earnings and is reduced by actual costs of decommissioning and reclamation. Our estimates of retirement costs could change as a result of changes in cost estimates and regulatory requirements. Currently, for the majority of our assets, there is insufficient data or information to reasonably determine the timing of settlement for estimating the fair value of the ARO. In these cases, the ARO cost is considered indeterminate for accounting purposes, as there is no data or information that can be derived from past practice, industry practice or the estimated economic life of the asset.</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%">The Minnesota Public Utilities Commission (MPUC), in its June 28, 2018 decision granting the Line 3 Replacement Project’s Certificate of Need, required Enbridge to establish and fund a decommissioning trust (Decommissioning Trust Fund) for the purpose of funding the cost of retiring Line 3 Replacement Project assets at the end of their useful lives. Further to the Certificate of Need decision, in late 2021 the MPUC established a process for the purpose of determining the terms and conditions of the Decommissioning Trust Fund. Enbridge anticipates this MPUC process to be completed in 2022, with a decision from the MPUC in the second half of 2022. Enbridge expects to recover contributions necessary to fund the Decommissioning Trust Fund from its shippers through rates.</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-weight:700;line-height:112%">6. LEGAL AND OTHER UPDATES:</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:400;line-height:112%">Michigan Line 5 Dual Pipelines – Straits of Mackinac Easement</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%">In 2019, the Michigan Attorney General filed a complaint in the Michigan Ingham County Circuit Court (the Court) that requests the Court to declare the easement granted in 1953 that we have for the operation of Line 5 in the Straits of Mackinac (the Straits) to be invalid and to prohibit continued operation of Line 5 in the Straits “as soon as possible after a reasonable notice period to allow orderly adjustments by affected parties”. On December 15, 2021, we removed the case to the US District Court in the Western District of Michigan (US District Court), where it was assigned to Judge Janet T. Neff. The removal of the Attorney General’s case to federal court follows a </span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">November 16, 2021 ruling (further described below) which held that the similar (and now dismissed) 2020 lawsuit brought by the Governor to force Line 5’s shutdown raised important federal issues that should be heard in federal court. On December 21, 2021, the Attorney General made a request to file a remand motion and on December 28, 2021, we responded to her request to file that motion. On January 5, 2022, the court issued an Order allowing the Attorney General to file a motion to remand the 2019 case. The Attorney General’s motion and brief was filed on January 14, 2022, and our response is due on February 11, 2022. The motion is expected to be fully briefed by March 2022.</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%">On November 13, 2020, the Governor of Michigan and the Director of the Michigan Department of Natural Resources notified us that the State of Michigan (the State) was revoking and terminating the easement granted in 1953 that allows Line 5 to operate across the Straits. The notice demanded that the portion of Line 5 that crosses the Straits must be shut down by May 2021. On November 24, 2020, we filed in the US District Court for the Western District of Michigan a Notice of Removal, which removed the State’s November Complaint to federal court, and a Complaint for Declaratory and Injunctive Relief that requests the US District Court to enjoin the Governor from taking any action to prevent or impede the operation of Line 5. US District Court Judge Neff was assigned to the cases and on November 16, 2021, Judge Neff issued an order denying the State’s motion to remand its 2020 case back to Ingham County Circuit Court, finding that the case should remain in federal court. Judge Neff also ruled in our favor on our motion for additional briefing and granted the Government of Canada’s motion to file a supplemental brief, which reiterated that the 1977 Transit Pipelines Treaty between the US and Canada had been invoked in October and that the matter is of great importance to Canada. Subsequently, the Governor voluntarily dismissed the State’s lawsuit on November 30, 2021.</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%">Our lawsuit to prohibit the Governor of Michigan and Director of the Michigan Department of Natural Resources from interfering with the operation of Line 5, remains in federal court. On November 30, 2021 the State made a request to Judge Neff to file a motion to dismiss the complaint. On the same date, we made a request to file a motion for summary judgment. Briefing on these motions began on January 18, 2022 and is scheduled to be complete by April 2022.</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%">In 2021, we completed the engineering and design phase of the Great Lakes Tunnel Project and we have begun the process of hiring a contractor to construct the tunnel. We continue to actively pursue state and federal regulatory permits from the US Army Corps of Engineers (Army Corps), the Michigan Department of Environment, Great Lakes &amp; Energy (EGLE) and the Michigan Public Service Commission (MPSC). The EGLE permits were granted in the first quarter of 2021; one of the EGLE permits was challenged by the Bay Mills Indian Community. Dispositive motions are fully briefed and with the Administrative Law Judge for decision.</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%">On June 23, 2021, the Army Corps announced they would proceed with an EIS for the Great Lakes Tunnel Project to replace Line 5 at the Straits. On June 23, 2021, we issued a statement stating that construction on this project would be delayed due to the EIS.</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%">In the MPSC contested case proceeding, testimony has been filed, and the hearing took place during January 2022, with briefing scheduled to be complete by March 2022.</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-weight:700;line-height:112%">7. PENSION LIABILITY</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%">We do not have direct employees and as such no accumulated obligation at year end.</span></div>


entity_id: C010849
filing_name: BP_Midwest_Product_Pipelines_Holdings_LLC_form6_Q4_1650054741
publication_time: 2022-04-15 20:32:21.000000
start_date: 2021-01-01
end_date: 2021-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div>
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  </div>


entity_id: C000595
filing_name: Shell_Pipeline_Company_LP_form6_Q4_1654697823
publication_time: 2022-06-08 14:17:03.000000
start_date: 2021-01-01
end_date: 2021-12-31
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.Use this space to paste the disclosure required by instruction 1 of Page 122.</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.Use this space to paste the disclosure required by instruction 6 of Page 122.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><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%">There is nothing to report at this time for items one to six</span></div>

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  <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.Use this space to paste the disclosure required by instruction 3 of Page 122.</span></div>

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  <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%">5.Use this space to paste the disclosure required by instruction 5 of Page 122.</span></div>

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  <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.Use this space to paste the disclosure required by instruction 2 of Page 122.</span></div>

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  <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.Use this space to paste the disclosure required by instruction 4 of Page 122.</span></div>


entity_id: C003520
filing_name: EnLink_NGL_Pipeline,_LP_form6_Q4_1650314200
publication_time: 2022-04-18 20:36:40.000000
start_date: 2021-01-01
end_date: 2021-12-31
disclosure_of_respondent_appearing_in_annual_report_to_the_stockholders_text_block:
  <div style="margin-bottom:6pt"><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><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%">Organization</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 a Texas limited partnership formed on August 12, 2005. Unless the context otherwise requires, references to “us,” “we,” “our,” “ours,” “the Company,” or “EnLink NGL” are describing EnLink NGL Pipeline, LP. EnLink Energy GP, LLC, a Delaware limited liability company (General Partner), is our sole general partner, and EnLink Midstream Operating, LP, a Delaware limited partnership (EnLink), is our sole limited partner and is the sole member of our General Partner. 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 18, 2022, 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><div style="margin-bottom:6pt;margin-top:6pt"><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><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, 2021 and December 31, 2020, we had no accruals for any outstanding legal proceedings.</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: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. Although it is not possible to predict the ultimate outcomes, we believe that the resolution of the environmental matters, and other 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. We had no accruals for environmental matters as of December 31, 2021 and December 31, 2020.</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%">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="margin-bottom:6pt;margin-top:6pt;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">Related Party Transaction</span></div><div style="margin-bottom:3pt;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 year ended December 31, 2021 and 2020, we incurred charges of $11.3 million and $11.1 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 NGL Pipeline, LP will not reflect any affiliate accounts receivable or payable. An affiliate company provides cash management services for EnLink NGL Pipeline, LP 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, Dividend Appropriations of Retained Income (750) on the Unappropriated Retained Income Statement, and “Net Change in Equity due to I/C Settlement” on the Statement of Cash Flows, Line 75.2.</span></div>


entity_id: C010737
filing_name: Bluestem_Pipeline_Llc_form6_Q4_1650036077
publication_time: 2022-04-15 15:21:17.000000
start_date: 2021-01-01
end_date: 2021-12-31
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 Bluestem Pipeline LLC are prepared in accordance with Generally Accepted Account 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>

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="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">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:
[cell repeats an earlier one in this file: 385 characters]

disclosure_of_significant_commitments_or_contingent_assets_or_liabilities_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">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_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-weight:400;line-height:112%;padding-left:9.67pt">Bluestem Pipeline LLC began operating in December 2020. Bluestem Pipeline provides transportation of demethanized mix from Kansas to Oklahoma.</span></div>


entity_id: C003910
filing_name: Valero_Partners_PAPS,_LLC_form6_Q4_1649963566
publication_time: 2022-04-14 19:12:46.000000
start_date: 2021-01-01
end_date: 2021-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;text-decoration:underline">General</span></div><div><span><br/></span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-style:italic;font-weight:700;line-height:120%">Description of Business</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">Valero Partners PAPS, LLC (the “Company”) is a Delaware limited liability corporation and an indirect wholly owned subsidiary of Valero Energy Corporation (“Valero”). The Company’s products pipelines and terminalling assets are located in Jefferson County, Texas, and transport refined petroleum products from the Valero Port Arthur Refinery to major third-party pipeline systems, including Explorer Pipeline, Colonial Pipeline, Sunoco Logistics MagTex, and Enterprise TE Products Pipeline, for delivery to various marketing outlets, and to Enterprise’s Beaumont marine terminal for exports</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:107%">.</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%">The Company did not have any significant changes in operations during the year.</span></div><div><span><br/></span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-style:italic;font-weight:700;line-height:120%">Basis of Presentation</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company is subject to regulation by the Federal Energy Regulatory Commission (“FERC”). These financial statements have been prepared in accordance with the accounting requirements of the FERC, as set forth in the 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.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-bottom:6pt;margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;text-decoration:underline">Significant Accounting Policies</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-style:italic;font-weight:700;line-height:120%">Participation in a Cash Management Program</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%">The Company reports a zero cash balance due to participation in a cash management program. Cash management or "money pool" programs typically concentrate affiliates' cash asset in joint accounts for the purpose of providing financial flexibility and lowering the cost of borrowing.</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In accordance with FERC Order 634-A, 68 FR 62004, dated October 31, 2003, as amended at 69 FR 9045, dated February 26, 2004, a Cash Management Agreement has been filed with FERC.</span></div><div><span><br/></span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-style:italic;font-weight:700;line-height:120%">Property and Equipment</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%">The cost of property and equipment purchased or constructed, including betterments of property and equipment, is capitalized at historical cost. However, the cost of repairs to and normal maintenance of property and equipment is expensed when incurred. Betterments of property and equipment are those that extend the useful lives of the property and equipment or improve the safety of operations. The cost of property and equipment constructed includes interest and certain overhead costs allocable to construction activities. Interest capitalized during construction is included in the underlying accounts charged with the cost of the property to which such interest is related.</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%">When property and equipment are retired or replaced, the cost and related accumulated depreciation are eliminated, with any gain or loss reflected in depreciation expense, unless such amounts are reported separately due to materiality.</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company computes depreciation using rates filed with and approved by FERC. Depreciation by carrier property account is provided on Pages 216-217 of this filing.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-style:italic;font-weight:700;line-height:120%">Employee Benefits</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%">The Company does not have any employees, and all of the personnel that conduct the Company’s business are employed by Valero. Valero is responsible for compensating these personnel and sponsors certain postretirement benefit plans. All assets and liabilities associated with these plans are carried by Valero.</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The employee benefit expenses in the statement of income represent the cost that would have resulted if the Company were a stand-alone entity. Accordingly, the calculations of these expenses require certain assumptions, </span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">allocations and estimates which management believes are reasonable to represent the cost to the Company as a stand-alone entity. </span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-style:italic;font-weight:700;line-height:120%">Income Taxes</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company is a single-member limited liability company and was structured as a disregarded entity for federal and state income tax purposes. Accordingly, no provision for income taxes is made in the Company’s financial statements.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:700;line-height:120%;text-decoration:underline">Other</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-style:italic;font-weight:700;line-height:120%">Commitments and Contingencies </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%">The Company did not have any significant commitments or contingencies at year end.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-style:italic;font-weight:700;line-height:120%">Rate or Regulatory Matters</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company was not directly involved in any significant rate or regulatory matters during the year.</span></div>


entity_id: C008922
filing_name: Hammond_Mainline_Pipeline_LLC_form6_Q4_1649962600
publication_time: 2022-04-14 18:56:40.000000
start_date: 2021-01-01
end_date: 2021-12-31
disclosure_of_important_notes_regarding_financial_statements_text_block:
  <div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;text-decoration:underline">General</span></div><div><span><br/></span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-style:italic;font-weight:700;line-height:120%">Description of Business</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">Hammond Mainline Pipeline LLC (the “Company”) is a Delaware limited liability corporation and an indirect wholly owned subsidiary of Valero Energy Corporation (“Valero”). The Company’s 12-mile products pipeline transports refined petroleum products between the Valero Hammond Terminal in Lake County, Indiana, and the Valero Alsip Terminal in Cook County, Illinois; each terminal has tankage and can receive products from and transmit products to numerous Valero and third party delivery points.</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%">The Company did not have any significant changes in operations during the year.</span></div><div><span><br/></span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-style:italic;font-weight:700;line-height:120%">Basis of Presentation</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company is subject to regulation by the Federal Energy Regulatory Commission (“FERC”). These financial statements have been prepared in accordance with the accounting requirements of the FERC, as set forth in the 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.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-bottom:6pt;margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;text-decoration:underline">Significant Accounting Policies</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-style:italic;font-weight:700;line-height:120%">Participation in a Cash Management Program</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%">The Company reports a zero cash balance due to participation in a cash management program. Cash management or "money pool" programs typically concentrate affiliates' cash asset in joint accounts for the purpose of providing financial flexibility and lowering the cost of borrowing.</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In accordance with FERC Order 634-A, 68 FR 62004, dated October 31, 2003, as amended at 69 FR 9045, dated February 26, 2004, a Cash Management Agreement has been filed with FERC.</span></div><div><span><br/></span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-style:italic;font-weight:700;line-height:120%">Property and Equipment</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%">The cost of property and equipment purchased or constructed, including betterments of property and equipment, is capitalized at historical cost. However, the cost of repairs to and normal maintenance of property and equipment is expensed when incurred. Betterments of property and equipment are those that extend the useful lives of the property and equipment or improve the safety of operations. The cost of property and equipment constructed includes interest and certain overhead costs allocable to construction activities. Interest capitalized during construction is included in the underlying accounts charged with the cost of the property to which such interest is related.</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%">When property and equipment are retired or replaced, the cost and related accumulated depreciation are eliminated, with any gain or loss reflected in depreciation expense, unless such amounts are reported separately due to materiality.</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company computes depreciation using rates filed with and approved by FERC. Depreciation by carrier property account is provided on Pages 216-217 of this filing.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-bottom:6pt"><span><br/></span></div><div style="margin-bottom:6pt"><span><br/></span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-style:italic;font-weight:700;line-height:120%">Employee Benefits</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%">The Company does not have any employees, and all of the personnel that conduct the Company’s business are employed by Valero. Valero is responsible for compensating these personnel and sponsors certain postretirement benefit plans. All assets and liabilities associated with these plans are carried by Valero.</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The employee benefit expenses in the statement of income represent the cost that would have resulted if the Company were a stand-alone entity. Accordingly, the calculations of these expenses require certain assumptions, </span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">allocations and estimates which management believes are reasonable to represent the cost to the Company as a stand-alone entity. </span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-style:italic;font-weight:700;line-height:120%">Income Taxes</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company is a single-member limited liability company and was structured as a disregarded entity for federal and state income tax purposes. Accordingly, no provision for income taxes is made in the Company’s financial statements.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:700;line-height:120%;text-decoration:underline">Other</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-style:italic;font-weight:700;line-height:120%">Commitments and Contingencies </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%">The Company did not have any significant commitments or contingencies at year end.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-style:italic;font-weight:700;line-height:120%">Rate or Regulatory Matters</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company was not directly involved in any significant rate or regulatory matters during the year.</span></div>


