Related-Party Transactions

We are party to fee-based commercial agreements with various affiliates of ETO for pipeline, terminalling and storage services. We also have agreements with subsidiaries of ETO for the purchase and sale of fuel. In addition, we are party to two related products purchase agreements, one with Philadelphia Energy Solutions Refining & Marketing (“PES”) and one with PES’s product financier Merrill Lynch Commodities; both purchase agreements contain 12-month terms that automatically renew for consecutive 12-month terms until either party cancels with notice. ETP Retail Holdings, LLC, a subsidiary of ETO, owns a noncontrolling interest in the parent of PES. Beginning in the third quarter of 2018, PES was no longer considered an affiliate of ETO as ETO was no longer considered to have any significant influence over PES’s management or operations.

Summary of Transactions

Significant affiliate balances and activity related to the Consolidated Balance Sheets and Statements of Operations and Comprehensive Income (Loss) are as follows:


•	Net advances from affiliates were $81 million and $24 million as of March 31, 2019 and December 31, 2018, respectively. Advances from affiliates are primarily related to the treasury services agreements between Sunoco LLC and Sunoco (R&M), LLC and Sunoco Retail and Sunoco (R&M), LLC, which are in place for purposes of cash management.


•	Net accounts receivable from affiliates were $2 million and $37 million as of March 31, 2019 and December 31, 2018, respectively, which are primarily related to motor fuel sales to affiliates.


•	Net accounts payable to affiliates were $30 million and $149 million as of March 31, 2019 and December 31, 2018, respectively, which are related to operational expenses.


•	Motor fuel sales to affiliates were $1 million and $12 million for the three months ended March 31, 2019 and 2018, respectively.


•	Bulk fuel purchases from affiliates were $171 million and $777 million for the three months ended March 31, 2019 and 2018, respectively, which is included in motor fuel cost of sales in our Consolidated Statements of Operations and Comprehensive Income (Loss).