XML 54 R18.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Equity-Indexed Compensation Plans | 3 Months Ended
--- | ---
Mar. 31, 2014
Equity-Indexed Compensation Plans |
Equity-Indexed Compensation Plans | Note 9—Equity-Indexed Compensation Plans We refer to the PAA LTIPs and AAP Management Units collectively as our “Equity-indexed compensation plans.” For additional discussion of our equity-indexed compensation plans and awards, see Note 15 to our Consolidated Financial Statements included in Part IV of our 2013 Annual Report on Form 10-K. PAA LTIP Awards. Our equity-indexed compensation activity for LTIP awards denominated in PAA units is summarized in the following table (units in millions):
|  | Units (1) |  | Weighted Average Grant Date Fair Value per Unit |
Outstanding at December 31, 2013 |  | 8.4 |  | $ | 36.97 |
Granted |  | 0.6 |  | $ | 45.02 |
Vested (2) |  | (0.1 | ) | $ | 34.78 |
Cancelled or forfeited |  | (0.1 | ) | $ | 38.07 |
Outstanding at March 31, 2014 |  | 8.8 |  | $ | 37.55 |
(1) Amounts do not include AAP Management Units. (2) Approximately 0.1 million PAA common units were issued, net of tax withholding of less than 0.1 million units, during the three months ended March 31, 2014 in connection with the settlement of vested awards. The remaining PAA awards that vested during the three months ended March 31, 2014 (less than 0.1 million units) were settled in cash. AAP Management Units. The following table contains a summary of AAP Management Units (in millions):
|  | Reserved for Future Grants |  | Outstanding |  | Outstanding Units Earned |  | Grant Date Fair Value Of Outstanding AAP Management Units (1) |
Balance as of December 31, 2013 |  | 3.5 |  | 48.6 |  | 47.0 |  |  | $ | 51 |
Granted |  | (0.4 | ) | 0.4 |  | — |  |  | 11 |
Earned |  | N/A |  | N/A |  | 0.3 |  |  | N/A |
Balance as of March 31, 2014 |  | 3.1 |  | 49.0 |  | 47.3 |  |  | $ | 62 |
(1) Of the grant date fair value, approximately $1 million was recognized as expense during the three months ended March 31, 2014. Of the $62 million grant date fair value, approximately $50 million had been recognized through March 31, 2014. Other Equity-Indexed Compensation Information. 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 |
|  | March 31, |
|  | 2014 |  | 2013 |
Equity-indexed compensation expense |  | $ | 34 |  | $ | 51 |
LTIP unit-settled vestings |  | $ | 5 |  | $ | — |
LTIP cash-settled vestings |  | $ | 1 |  | $ | — |
DER cash payments |  | $ | 2 |  | $ | 2 |

X
- Details
Name: | us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 50 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 40 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 + Details
Name: | us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration