Quarterly report pursuant to Section 13 or 15(d)

Accounts and Other Receivables

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Accounts and Other Receivables
 6 Months Ended
Jun. 30, 2017
Receivables [Abstract]  
Accounts and Other Receivables
ACCOUNTS AND OTHER RECEIVABLES

As of June 30, 2017 and December 31, 2016, accounts and other receivables consisted of the following (in millions):
 
 
June 30,
 
December 31,
 
 
2017
 
2016
SPL trade receivable
 
$
123

 
$
88

Other accounts receivable
 
15

 
2

Total accounts and other receivables
 
$
138

 
$
90



Pursuant to the accounts agreement entered into with the collateral trustee for the benefit of SPL’s debt holders, SPL is required to deposit all cash received into reserve accounts controlled by the collateral trustee.  The usage or withdrawal of such cash is restricted to the payment of liabilities related to the Liquefaction Project and other restricted payments.