Fair Value Measurements (Tables)
3 Months Ended
Mar. 31, 2018
Fair Value Disclosures [Abstract]  
Assets and Liabilities Accounted for at Fair Value on Recurring Basis
The following tables present assets and liabilities accounted for at fair value on a recurring basis as of March 31, 2018 and December 31, 2017 by fair value hierarchy level. We have elected to offset the fair value amounts recognized for multiple derivative contracts executed with the same counterparty, including any related cash collateral as shown below; however, fair value amounts by hierarchy level are presented on a gross basis in the following tables.
 
 
March 31, 2018
 
Fair Value Hierarchy
 
 
 
 
 
 
(In millions)
Level 1
 
Level 2
 
Level 3
 
Netting and Collateral(a)
 
Net Carrying Value on Balance Sheet(b)
 
Collateral Pledged Not Offset
Commodity derivative instruments, assets
$
21

 
$

 
$

 
$
(21
)
 
$

 
$
22

Other assets
3

 

 

 
 N/A

 
3

 

Total assets at fair value
$
24

 
$

 
$

 
$
(21
)
 
$
3

 
$
22

 
 
 
 
 
 
 
 
 
 
 
 
Commodity derivative instruments, liabilities(c)
$
60

 
$

 
$
1

 
$
(60
)
 
$
1

 
$

Embedded derivatives in commodity contracts(c)

 

 
59

 

 
59

 

Total liabilities at fair value
$
60

 
$

 
$
60

 
$
(60
)
 
$
60

 
$

 
 
December 31, 2017
 
Fair Value Hierarchy
 
 
 
 
 
 
(In millions)
Level 1
 
Level 2
 
Level 3
 
Netting and Collateral(a)
 
Net Carrying Value on Balance Sheet(b)
 
Collateral Pledged Not Offset
Commodity derivative instruments, assets
$
127

 
$

 
$

 
$
(118
)
 
$
9

 
$
8

Other assets
3

 

 

 
 N/A

 
3

 

Total assets at fair value
$
130

 
$

 
$

 
$
(118
)
 
$
12

 
$
8

 
 
 
 
 
 
 
 
 
 
 
 
Commodity derivative instruments, liabilities
$
126

 
$

 
$
2

 
$
(126
)
 
$
2

 
$

Embedded derivatives in commodity contracts(c)

 

 
64

 

 
64

 

Total liabilities at fair value
$
126

 
$

 
$
66

 
$
(126
)
 
$
66

 
$

(a) 
Represents the impact of netting assets, liabilities and cash collateral when a legal right of offset exists. As of March 31, 2018, cash collateral of $39 million was netted with the mark-to-market derivative liabilities. As of December 31, 2017, $8 million was netted with mark-to-market derivative liabilities.
(b) 
We have no derivative contracts that are subject to master netting arrangements reflected gross on the balance sheet.
(c) 
Level 3 includes $11 million and $12 million classified as current at March 31, 2018 and December 31, 2017, respectively.
Reconciliation of Net Beginning and Ending Balances Recorded for Net Assets and Liabilities Classified as Level 3
The following is a reconciliation of the beginning and ending balances recorded for liabilities classified as Level 3 in the fair value hierarchy.
 
Three Months Ended 
 March 31,
(In millions)
2018
 
2017
Beginning balance
$
66

 
$
190

Unrealized and realized losses included in net income
(3
)
 
(12
)
Settlements of derivative instruments
(3
)
 
(3
)
Ending balance
$
60

 
$
175

 
 
 
 
The amount of total losses for the period included in earnings attributable to the change in unrealized losses relating to assets still held at the end of period:
 
 
 
Derivative instruments
$
(3
)
 
$
(13
)
Contingent consideration agreement

 
1

Total
$
(3
)
 
$
(12
)
Financial Instruments at Fair Value, Excluding Derivative Financial Instruments and Contingent Consideration
The following table summarizes financial instruments on the basis of their nature, characteristics and risk at March 31, 2018 and December 31, 2017, excluding the derivative financial instruments and contingent consideration reported above.
 
March 31, 2018
 
December 31, 2017
(In millions)
Fair Value
 
Carrying Value
 
Fair Value
 
Carrying Value
Financial assets:
 
 
 
 
 
 
 
Environmental receivables and misc. deposits
18

 
18

 
17

 
17

Total financial assets
$
18

 
$
18

 
$
17

 
$
17

Financial liabilities:
 
 
 
 
 
 
 
Long-term debt(a)
$
17,893

 
$
17,010

 
$
13,893

 
$
12,642

Deferred credits and other liabilities
118

 
108

 
122

 
109

Total financial liabilities
$
18,011

 
$
17,118

 
$
14,015

 
$
12,751

(a) 
Excludes capital leases and debt issuance costs; includes amount classified as debt due within one year.