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Equity-Indexed Compensation Plans | 9 Months Ended
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Sep. 30, 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 Activity for LTIP awards denominated in PAA units under our equity-indexed compensation plans 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 |  | 1.1 |  | $ | 47.27 |
Vested (2) |  | (1.9 | ) | $ | 25.54 |
Cancelled or forfeited |  | (0.3 | ) | $ | 39.63 |
Outstanding at September 30, 2014 |  | 7.3 |  | $ | 41.28 |
(1) Amounts do not include AAP Management Units. (2) During the nine months ended September 30, 2014, approximately 0.6 million PAA common units were issued, net of approximately 0.3 million units withheld for taxes, in connection with the settlement of vested awards. The remaining PAA awards (approximately 1.0 million units) that vested during the nine months ended September 30, 2014 were settled in cash. AAP Management Units Activity for AAP Management Units is summarized in the following table (in millions):
|  | Reserved for Future Grants |  | Outstanding |  | Outstanding Units Earned |  |  | Grant Date Fair Value Of Outstanding AAP Management Units (1) |
Balance at December 31, 2013 |  | 3.5 |  | 48.6 |  | 47.0 |  |  | $ | 51 |
Granted |  | (0.4 | ) | 0.4 |  | — |  |  | 11 |
Earned |  | N/A |  | N/A |  | 0.8 |  |  | N/A |
Balance at September 30, 2014 |  | 3.1 |  | 49.0 |  | 47.8 |  |  | $ | 62 |
(1) Of the $62 million grant date fair value, approximately $54 million had been recognized through September 30, 2014. Approximately $5 million of such amount was recognized as expense during the nine months ended September 30, 2014. Other Consolidated Equity-Indexed Compensation Plan Information The table below summarizes the expense recognized and the value of vested LTIPs (settled both in common units and cash) under 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, |
|  | 2014 |  | 2013 |  | 2014 |  | 2013 |
Equity-indexed compensation expense |  | $ | 22 |  | $ | 17 |  | $ | 90 |  | $ | 96 |
LTIP unit-settled vestings |  | $ | 1 |  | $ | 1 |  | $ | 52 |  | $ | 47 |
LTIP cash-settled vestings |  | $ | — |  | $ | — |  | $ | 52 |  | $ | 61 |
DER cash payments |  | $ | 2 |  | $ | 2 |  | $ | 6 |  | $ | 5 |

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- 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
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