Go to the Web site www.sec.gov where forms filed with the SEC are available. Look for a section enti¬ tled “Filings & Forms (EDGAR),” and click on “Search for Company Filings” within that section. On the next screen that appears, click on “Search Companies and Filings.” On the next screen, enter the fol¬ lowing company name: Buckeye Partners. A list of SEC filings made by that company will appear; scroll down to the first 10-K (annual report) filing from Buckeye Partners. Click on that 10-K. This path will provide the latest financial information available for Buckeye Partners. Scroll through the statement information until the actual financial statements, followed by the notes, appear.

Required LO3 Review this set of financial statements as well as the accompanying notes. List information included for this partnership that would typically not appear in financial statements produced for a corporation.