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Equity-Indexed Compensation Plans (Tables) | 9 Months Ended
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Sep. 30, 2013
Equity-Indexed Compensation Plans |
Summary of Class B unit awards |
|  |  |  |  |  |  |  | Grant Date |
|  |  |  |  |  |  |  | Fair Value of Outstanding |
|  | Reserved for Future |  |  |  | Outstanding Units |  | Class B Units (2) |
|  | Grants (1) |  | Outstanding (1) |  | Earned (1) |  | (in millions) |
Balance at December 31, 2012 |  | 17,875 |  | 182,125 |  | 130,250 |  | $ | 44 |
Granted |  | (4,500 | ) | 4,500 |  | — |  | 7 |
Earned |  | N/A |  | N/A |  | 50,125 |  | N/A |
Balance at September 30, 2013 |  | 13,375 |  | 186,625 |  | 180,375 |  | $ | 51 |
(1) In connection with the initial public offering of PAGP and the recapitalization of Plains AAP, L.P. on October 21, 2013, the number of Class B Units of Plains AAP, L.P. was adjusted; as such, as of such date, the number of Class B Units of Plains AAP, L.P. reserved for future grants, outstanding and earned following this adjustment was 3,483,102 units, 48,642,833 units and 47,013,803 units, respectively. (2) Of the grant date fair value, approximately $4 million was recognized as expense during the nine months ended September 30, 2013.
Summary of equity compensation activity | PAA and PNG LTIP Awards. Our equity compensation activity for LTIP awards denominated in PAA and PNG units is summarized in the following table (units in millions):
|  | PAA Units (1) (2) (3) |  | PNG Units (4) |
|  | Units |  | Weighted Average Grant Date Fair Value per Unit |  | Units |  | Weighted Average Grant Date Fair Value per Unit |
Outstanding at December 31, 2012 |  | 6.0 |  | $ | 25.55 |  | 0.9 |  | $ | 17.49 |
Granted |  | 4.1 |  | $ | 47.60 |  | 0.4 |  | $ | 17.51 |
Vested |  | (1.8 | ) | $ | 24.82 |  | — |  | $ | 18.88 |
Cancelled or forfeited |  | (0.3 | ) | $ | 36.32 |  | — |  | $ | 13.33 |
Outstanding at September 30, 2013 |  | 8.0 |  | $ | 36.74 |  | 1.3 |  | $ | 17.55 |
(1) Amounts do not include Class B Units of Plains AAP, L.P. (2) Amounts include Special PAA Awards. (3) Approximately 0.5 million PAA common units were issued, net of approximately 0.3 million units withheld for taxes, for PAA units that vested during the nine months ended September 30, 2013. The remaining 1.0 million PAA units that vested were settled in cash. (4) Less than 0.1 million PNG units vested and less than 0.1 million units were forfeited during the nine months ended September 30, 2013.
Summary of expense recognized and value of vesting related to equity-indexed compensation plans | The table below summarizes the expense recognized and the value of vesting (settled both in units and cash) related to our equity-indexed compensation plans and includes both liability-classified and equity-classified awards (in millions):
|  | Three Months Ended |  | Nine Months Ended |
|  | September 30, |  | September 30, |
|  | 2013 |  | 2012 |  | 2013 |  | 2012 |
Equity-indexed compensation expense |  | $ | 17 |  | $ | 22 |  | $ | 96 |  | $ | 82 |
LTIP unit-settled vestings (1) |  | $ | 1 |  | $ | 2 |  | $ | 47 |  | $ | 60 |
LTIP cash-settled vestings |  | $ | — |  | $ | 1 |  | $ | 61 |  | $ | 66 |
DER cash payments |  | $ | 2 |  | $ | 2 |  | $ | 5 |  | $ | 5 |
(1) For the nine months ended September 30, 2012, less than $1 million relates to unit-settled vestings that were settled with PNG common units.

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- Definition Tabular disclosure of the changes in a particular unit class of the general partner. Includes changes in units reserved for future grants and outstanding units. + References No definition available. + Details
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- Definition Disclosure that sets forth the equity compensation plan expense, the fair value of vesting (settled both in units and cash) related to the equity compensation plans, and the cash payments related to distribution equivalent rights for the period. + References No definition available. + Details
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- Definition Tabular disclosure of the changes in outstanding nonvested performance-based units. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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