Reconciliation of Significant Balance Sheet Accounts

The following is a reconciliation between KMP’s and EPB’s significant asset and liability balances as reported in KMP’s and EPB’s Quarterly Reports on Form 10-Q for the quarter ended March 31, 2013 and Annual Reports on Form 10-K for the year ended December 31, 2012 and our consolidated asset and liability balances as shown on our accompanying consolidated balance sheets (in millions):



	March 31, 2013		December 31, 2012 (a)
Cash and cash equivalents - KMI (b)	$	164	$	71
Cash and cash equivalents - KMP	736		529
Cash and cash equivalents - EPB	206		114
Cash and cash equivalents	$	1,106	$	714

Property, plant and equipment, net–KMI (b)	$	2,717	$	2,735
Property, plant and equipment, net–KMP	22,584		22,330
Property, plant and equipment, net–EPB	5,900		5,931
Property, plant and equipment, net	$	31,201	$	30,996

Goodwill–KMI (b)	$	18,135	$	18,133
Goodwill–KMP	5,412		5,417
Goodwill–EPB	22		22
Goodwill	$	23,569	$	23,572

Current portion of debt–KMI (b)	$	1,585	$	1,153
Current portion of debt–KMP	1,127		1,155
Current portion of debt–EPB	164		93
Current portion of debt	$	2,876	$	2,401

Long-term debt outstanding–KMI (b)	$	7,954	$	9,148
Long-term debt outstanding–KMP	16,829		15,907
Long-term debt outstanding–EPB (c)	4,182		4,254
Long-term debt outstanding	$	28,965	$	29,309

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(a)	Retrospectively adjusted as discussed in Note 2.


(b)	Includes assets and liabilities of KMI’s consolidated subsidiaries, excluding KMP and EPB.


(c)	Excludes debt fair value adjustments. Decrease to long-term debt for debt fair value adjustments totaled $8 million as of both March 31, 2013 and December 31, 2012.