XML 67 R27.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Equity-Indexed Compensation Plans (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2015
Summary of expense recognized and the value of vested LTIP awards under equity-indexed compensation plans | The table below summarizes the expense recognized and the value of vested LTIP awards (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 |
|  | March 31, |
|  | 2015 |  | 2014 |
Equity-indexed compensation expense |  | $ | 19 |  | $ | 34 |
LTIP unit-settled vestings |  | $ | — |  | $ | 5 |
LTIP cash-settled vestings (1) |  | $ | — |  | $ | 1 |
DER cash payments |  | $ | 2 |  | $ | 2 |
| (1) |  | For the three months ended March 31, 2015, the value of PAA LTIP awards that were settled in cash was less than $1 million.
Long-Term Incentive Plan Awards |
Summary of activity for equity-indexed compensation plans | Activity for LTIP awards under our equity-indexed compensation plans denominated in PAA units is summarized in the following table (units in millions):
|  |  |  | Weighted Average |
|  |  |  | Grant Date |
|  | Units (1) |  | Fair Value per Unit |
Outstanding at December 31, 2014 |  | 7.3 |  | $ | 41.45 |
Granted |  | 1.1 |  | $ | 39.99 |
Vested (2) |  | — |  | $ | 40.23 |
Cancelled or forfeited |  | (0.1 | ) | $ | 39.69 |
Outstanding at March 31, 2015 |  | 8.3 |  | $ | 41.26 |
| (1) |  | Amounts do not include AAP Management Units.
| (2) |  | During the three months ended March 31, 2015, less than 0.1 million PAA LTIP awards were settled in cash.
AAP Management Units |
Summary of activity for equity-indexed compensation plans | 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, 2014 |  | 3.0 |  | 49.1 |  | 47.8 |  |  | $ | 64 |
Earned |  | N/A |  | N/A |  | 0.3 |  |  | N/A |
Balance at March 31, 2015 |  | 3.0 |  | 49.1 |  | 48.1 |  |  | $ | 64 |
| (1) |  | Of the $64 million grant date fair value, $56 million had been recognized through March 31, 2015 on a cumulative basis. Of this amount, $1 million was recognized as expense during the three months ended March 31, 2015.

X
- Definition Tabular disclosure of components of a stock option or other award plan under which equity-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares (or other type of equity) granted, exercised, forfeited, and issued and outstanding pertaining to that plan. Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from equity-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from equity-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate. + 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 + Details
Name: | us-gaap_DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfNonvestedPerformanceBasedUnitsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_PlanNameAxis=paa_EquityBasedCompensationPlanAAPManagementUnitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=paa_LongTermIncentivePlansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |