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, 2014 and Annual Reports on Form 10-K for the year ended December 31, 2013 and our consolidated asset and liability balances as shown on our accompanying consolidated balance sheets (in millions):



	March 31, 2014		December 31, 2013
Cash and cash equivalents - KMI(a)	$	85	$	116
Cash and cash equivalents - KMP	347		404
Cash and cash equivalents - EPB	81		78
Cash and cash equivalents	$	513	$	598

Property, plant and equipment, net–KMI(a)	$	2,540	$	2,563
Property, plant and equipment, net–KMP	28,558		27,405
Property, plant and equipment, net–EPB	5,854		5,879
Property, plant and equipment, net	$	36,952	$	35,847

Goodwill–KMI(a)	$	17,935	$	17,935
Goodwill–KMP	6,606		6,547
Goodwill–EPB	22		22
Goodwill	$	24,563	$	24,504

Current portion of debt–KMI(a)	$	1,128	$	725
Current portion of debt–KMP	1,243		1,504
Current portion of debt–EPB	41		77
Current portion of debt	$	2,412	$	2,306

Long-term debt outstanding–KMI(a)	$	8,968	$	9,221
Long-term debt outstanding–KMP	19,610		18,410
Long-term debt outstanding–EPB(b)	4,152		4,179
Long-term debt outstanding	$	32,730	$	31,810

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


(b)	Excludes debt fair value adjustments. Decrease to long-term debt for debt fair value adjustments totaled $8 million as of both March 31, 2014 and December 31, 2013.