Document Entity Information - USD ($)	12 Months Ended
Document Entity Information - USD ($)	Dec. 31, 2019	Feb. 14, 2020	Jun. 28, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Document Information [Line Items]
Cash and cash equivalents (Cushing Connect: $6,842 and $0, respectively)	$ 13,287,000			$ 3,045,000	$ 7,776,000	$ 3,657,000
Properties and equipment, gross	2,061,554,000			2,069,706,000
Equity Method Investments (Cushing Connect: $37,084 and $0, respectively)	120,071,000			83,840,000
Other Liabilities, Current (Cushing Connect: $3 and $0, respectively)	$ 2,305,000			2,526,000
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2019
Document Transition Report	false
Entity File Number	1-32225
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	20-0833098
Entity Address, Address Line One	2828 N. Harwood, Suite 1300
Entity Address, City or Town	Dallas
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75201-1507
City Area Code	214
Local Phone Number	871-3555
Title of 12(b) Security	Common Limited Partner Units
Trading Symbol	HEP
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Smaller Reporting Company	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 1,100,000,000
Entity Common Stock, Shares Outstanding		105,440,201
Documents Incorporated by Reference	None
Entity Registrant Name	HOLLY ENERGY PARTNERS LP
Entity Central Index Key	0001283140
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Amendment Flag	false
Variable Interest Entity, Primary Beneficiary [Member]
Document Information [Line Items]
Cash and cash equivalents (Cushing Connect: $6,842 and $0, respectively)	$ 6,842,000			0
Properties and equipment, gross	2,916,000			0
Equity Method Investments (Cushing Connect: $37,084 and $0, respectively)	37,084,000			0
Accounts Payable	2,082,000			0
Other Liabilities, Current (Cushing Connect: $3 and $0, respectively)	$ 3,000			$ 0

Consolidated Balance Sheets - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents (Cushing Connect: $6,842 and $0, respectively)	$ 13,287,000	$ 3,045,000
Accounts receivable:
Trade	18,731,000	12,332,000
Affiliates	49,716,000	46,786,000
Total accounts receivable	68,447,000	59,118,000
Prepaid and other current assets	7,629,000	4,311,000
Total current assets	89,363,000	66,474,000
Properties and equipment, net (Cushing Connect: $2,916 and $0, respectively)	1,467,099,000	1,538,655,000
Operating lease right-of-use assets	3,255,000	0
Net investment in leases	134,886,000	16,488,000
Intangible assets, net	101,322,000	115,329,000
Goodwill	270,336,000	270,336,000
Equity Method Investments (Cushing Connect: $37,084 and $0, respectively)	120,071,000	83,840,000
Other assets	12,900,000	11,418,000
Total assets	2,199,232,000	2,102,540,000
Accounts payable:
Trade (Cushing Connect: $2,082 and $0, respectively)	17,818,000	16,435,000
Affiliates	16,737,000	14,222,000
Total accounts payable	34,555,000	30,657,000
Accrued interest	13,206,000	13,302,000
Deferred revenue	10,390,000	8,697,000
Accrued property taxes	3,799,000	1,779,000
Current operating lease liabilities	1,126,000	0
Current finance lease liabilities	3,224,000	936,000
Other Liabilities, Current (Cushing Connect: $3 and $0, respectively)	2,305,000	2,526,000
Total current liabilities	68,605,000	57,897,000
Long-term debt	1,462,031,000	1,418,900,000
Noncurrent operating lease liabilities	2,482,000	0
Noncurrent finance lease liabilities	70,475,000	867,000
Other long-term liabilities	12,808,000	14,440,000
Deferred revenue	45,681,000	48,714,000
Class B unit	49,392,000	46,161,000
Partners’ equity:
Common unitholders (105,440,201 units issued and outstanding at both December 31, 2019 and 2018, respectively)	381,103,000	427,435,000
Total partners’ equity	381,103,000	427,435,000
Noncontrolling interest	106,655,000	88,126,000
Total Equity	487,758,000	515,561,000
Total liabilities and equity	$ 2,199,232,000	$ 2,102,540,000

Consolidated Balance Sheets (Parenthetical) - shares	Dec. 31, 2019	Dec. 31, 2018
Partners' Equity:
Common units issued	105,440,201	105,440,201
Common units outstanding	105,440,201	105,440,201

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenues:
Revenues	$ 532,777	$ 506,220	$ 454,362
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)	161,996	146,430	137,605
Depreciation and amortization	96,705	98,492	79,278
General and administrative	10,251	11,040	14,323
Total operating costs and expenses	268,952	255,962	231,206
Operating income	263,825	250,258	223,156
Other income (expense):
Equity in earnings of equity method investments	5,180	5,825	12,510
Interest expense	(76,823)	(71,899)	(58,448)
Interest Income	5,517	2,108	491
Gain on sales-type lease	35,166	0	0
Loss on early extinguishment of debt	0	0	12,225
Remeasurement gain on preexisting equity interests	0	0	36,254
Gain on sale of assets and other	272	121	422
Total other income (expense)	(30,688)	(63,845)	(20,996)
Income before Income Taxes	233,137	186,413	202,160
State income tax expense	(41)	(26)	(249)
Net Income	233,096	186,387	201,911
Allocation of net income attributable to noncontrolling interest	(8,212)	(7,540)	(6,871)
Net income attributable to the partners	224,884	178,847	195,040
General partner interest in net income attributable to the Partnership, including incentive distributions	0	0	(35,047)
Limited partners’ interest in net income	$ 224,884	$ 178,847	$ 159,993
Limited partners’ per unit interest in earnings—basic and diluted:	$ 2.13	$ 1.70	$ 2.28
Weighted average limited partners’ units outstanding	105,440	105,042	70,291
Affiliated Entity [Member]
Revenues:
Revenues	$ 411,750	$ 397,808	$ 377,136
Third-Party Customer [Member]
Revenues:
Revenues	$ 121,027	$ 108,412	$ 77,226

Consolidated Statement of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of Comprehensive Income [Abstract]
Net income	$ 233,096	$ 186,387	$ 201,911
Change in fair value of cash flow hedging instruments	0	0	88
Reclassification adjustment to net income on partial settlement of cash flow hedge	0	0	(179)
Other comprehensive loss	0	0	(91)
Comprehensive income before noncontrolling interest	233,096	186,387	201,820
Allocation of comprehensive income to noncontrolling interests	(8,212)	(7,540)	(6,871)
Comprehensive income attributable to the partners	$ 224,884	$ 178,847	$ 194,949

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities
Net income	$ 233,096	$ 186,387	$ 201,911
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	96,705	98,492	79,278
Gain on sale of assets	(229)	(196)	(319)
Gain on sales-type lease	(35,166)	0	0
Remeasurement gain on preexisting equity interests	0	0	(36,254)
Amortization of deferred charges	3,081	3,041	3,063
Equity-based compensation expense	2,532	3,203	2,520
Equity in earnings of equity investments, net of distributions	(213)	(149)	1,450
Loss on early extinguishment of debt	0	0	(12,225)
(Increase) decrease in operating assets:
Accounts receivable – trade	(6,399)	471	(38)
Accounts receivable – affiliates	(2,930)	4,715	(8,939)
Prepaid and other current assets	(372)	(2,000)	830
Increase (decrease) in operating liabilities:
Accounts payable – trade	5,823	(329)	(1,975)
Accounts payable – affiliates	2,515	6,497	(8,699)
Accrued interest	(96)	46	(4,813)
Deferred revenue	(151)	1,862	(1,267)
Accrued property taxes	2,020	(2,873)	(2,179)
Other current liabilities	(220)	(2,081)	2,091
Other, net	(2,935)	(1,873)	(398)
Net cash provided by operating activities	297,061	295,213	238,487
Cash flows from investing activities
Additions to properties, and equipment	(30,112)	(47,300)	(44,810)
Acquisition of tanks and refinery processing units	0	(5,051)	0
Purchase of investment in Cheyenne Pipeline	(17,886)	0	0
Purchase of controlling interests in SLC Pipeline and Frontier Aspen	0	(1,790)	(245,446)
Proceeds from sale of assets	532	210	849
Distributions in Excess of Equity in Earnings of Equity Investments	1,206	1,588	3,134
Net cash used for investing activities	(46,260)	(52,343)	(286,273)
Cash flows from financing activities
Borrowings under credit agreement	365,500	337,000	969,000
Repayments of credit agreement borrowings	(323,000)	(426,000)	(510,000)
Redemption of 6.5% Senior Notes	0	0	(309,750)
Proceeds from issuance of 6% Senior Notes	0	0	101,750
Proceeds from issuance of common units	0	114,771	52,110
Contributions from general partner	320	882	1,072
Contribution from noncontrolling interest	3,210	0	0
Distributions to HEP unitholders	(273,225)	(264,979)	(234,575)
Distributions to noncontrolling interest	(9,000)	(7,500)	(6,500)
Payments on finance leases	(2,471)	0	0
Purchase of units for incentive grants	(1,470)	(1,201)	(1,480)
Units withheld for tax withholding obligations	(423)	(568)	(605)
Deferred financing costs	0	(6)	(9,382)
Other	0	(12)	265
Net cash provided by (used) by financing activities	(240,559)	(247,601)	51,905
Cash and cash equivalents
Increase (decrease) for the year	10,242	(4,731)	4,119
Beginning of period	3,045	7,776	3,657
End of period	$ 13,287	$ 3,045	$ 7,776

Consolidated Statement of Partners' Equity - USD ($) $ in Thousands	Total	Common Units	General Partner Interest	Accumulated Other Comprehensive Income (Loss)	Noncontrolling Interest
Beginning balance at Dec. 31, 2016	$ 471,791	$ 510,975	$ (132,832)	$ 91	$ 93,557
Increase (Decrease) in Partners' Equity [Roll Forward]
Issuance of common units	52,100	52,100
Capital contribution	1,072		1,072
Distributions to HEP unitholders	(234,575)	(181,439)	(53,136)
Distributions to noncontrolling interests	(6,500)				(6,500)
Distribution To HFC for acquisition	(103)		(103)
Amortization of restricted and performance units	2,520	2,520
Class B unit accretion	(2,822)	(2,780)	(42)
Other	(238)	(238)
Net income	201,911	162,815	35,047
Net Income (Loss) Attributable to Noncontrolling Interest	6,871				4,049
Equity restructuring transaction		(149,994)	149,994
Other comprehensive income (loss)	(91)			(91)
Ending balance at Dec. 31, 2017	485,065	393,959	0	0	91,106
Increase (Decrease) in Partners' Equity [Roll Forward]
Issuance of common units	114,771	114,771	0
Capital contribution	882	(882)
Distributions to HEP unitholders	(264,979)	(264,979)	0
Distributions to noncontrolling interests	(7,500)				(7,500)
Amortization of restricted and performance units	3,203	3,203
Class B unit accretion	(3,020)	(3,020)	0
Other	752	752	0
Net income	186,387	181,867	0
Net Income (Loss) Attributable to Noncontrolling Interest	7,540				4,520
Other comprehensive income (loss)	0
Ending balance at Dec. 31, 2018	515,561	427,435	0	0	88,126
Increase (Decrease) in Partners' Equity [Roll Forward]
Capital contribution	320	320	0
Distributions to HEP unitholders	(273,225)	(273,225)	0
Distributions to noncontrolling interests	(9,000)				(9,000)
Amortization of restricted and performance units	2,532	2,532
Class B unit accretion	(3,231)	(3,231)	0
Other	627	627	0
Net income	233,096	228,115	0
Net Income (Loss) Attributable to Noncontrolling Interest	8,212				4,981
Other comprehensive income (loss)	0
Ending balance at Dec. 31, 2019	487,758	381,103	$ 0	$ 0	106,655
Increase (Decrease) in Partners' Equity [Roll Forward]
Contribution from Joint Venture Partner	22,548				$ 22,548
Purchase of Units for Incentive Grants	$ (1,470)	$ (1,470)

Acquisitions

12 Months Ended

Dec. 31, 2019

Business Combinations [Abstract]

Acquisitions [Text Block]

Investment in Joint Venture

On October 2, 2019, HEP Cushing LLC (“HEP Cushing”), a wholly-owned subsidiary of HEP, and Plains Marketing, L.P., a wholly-owned subsidiary of Plains, formed a 50/50 joint venture, Cushing Connect Pipeline & Terminal LLC (the “Cushing Connect Joint Venture”), for (i) the development and construction of a new 160,000 barrel per day common carrier crude oil pipeline (the “Cushing Connect Pipeline”) that will connect the Cushing, Oklahoma crude oil hub to the Tulsa, Oklahoma refining complex owned by a subsidiary of HFC and (ii) the ownership and operation of 1.5 million barrels of crude oil storage in Cushing, Oklahoma (the “Cushing Connect JV Terminal”). The Cushing Connect JV Terminal is expected to be placed in service during the second quarter of 2020, and the Cushing Connect Pipeline is expected to be placed in service during the first quarter of 2021. Long-term commercial agreements have been entered into to support the Cushing Connect Joint Venture assets.

The Cushing Connect Joint Venture has contracted with an affiliate of HEP to manage the construction and operation of the Cushing Connect Pipeline and with an affiliate of Plains to manage the operation of the Cushing Connect JV Terminal. The total Cushing Connect Joint Venture investment will generally be shared equally among HEP and Plains, and HEP estimates its share of the cost of the Cushing Connect JV Terminal contributed by Plains and Cushing Connect Pipeline construction costs are approximately $65 million. However, any Cushing Connect Pipeline construction costs exceeding 10% of the budget are borne solely by us.

The Cushing Connect Joint Venture legal entities are variable interest entities ("VIEs") as defined under GAAP. A VIE is a legal entity if it has any one of the following characteristics: (i) the entity does not have sufficient equity at risk for the entity to finance its activities without additional subordinated financial support; (ii) the at risk equity holders, as a group, lack the characteristics of a controlling financial interest; or (iii) the entity is structured with non-substantive voting rights. The Cushing Connect Joint Venture legal entities do not have sufficient equity at risk to finance their activities without additional financial support. Since HEP is constructing and will operate the Cushing Connect Pipeline, HEP has more ability to direct the activities that most significantly impact the financial performance of the Cushing Connect Joint Venture and Cushing Connect Pipeline legal entities (collectively, the "Cushing Connect VIEs"). Therefore, HEP consolidates the Cushing Connect VIEs.

We do not have the ability to direct the activities that most significantly impact the Cushing Connect JV Terminal legal entity, and therefore, we account for our interest in the Cushing Connect JV Terminal legal entity using the equity method of accounting.

With the exception of the assets of HEP Cushing, creditors of the Cushing Connect Joint Venture legal entities have no recourse to our assets. Any recourse to HEP Cushing would be limited to the extent of HEP Cushing's assets, which other than its investment in Cushing Connect Joint Venture, are not significant. Furthermore, our creditors have no recourse to the assets of the Cushing Connect Joint Venture legal entities.

Acquisitions

SLC Pipeline and Frontier Aspen

On October 31, 2017, we acquired the remaining 75% interest in SLC Pipeline LLC ("SLC Pipeline") and the remaining 50% interest in Frontier Aspen LLC ("Frontier Aspen") from subsidiaries of Plains All American Pipeline, L.P. (“Plains”), for cash consideration of $250 million. Prior to this acquisition, we held noncontrolling interests of 25% of SLC Pipeline and 50% of Frontier Aspen. As a result of the acquisitions, SLC Pipeline and Frontier Aspen are wholly-owned subsidiaries of HEP.

These acquisitions were accounted for as a business combination achieved in stages. Our preexisting equity method investments in SLC Pipeline and Frontier Aspen were remeasured at an acquisition date fair value of $112 million since we now have a controlling interest, and we recognized a gain on the remeasurement in the fourth quarter of 2017 of $36.3 million. The fair value of our preexisting equity method investments in SLC Pipeline and Frontier Aspen was estimated using Level 3 Inputs under the income method for these entities, adjusted for lack of control and marketability.

The total consideration of $363.8 million, consisting of cash consideration of $250 million, working capital adjustments of $1.8 million and the fair value of our preexisting equity method investments in SLC Pipeline and Frontier Aspen of $112 million, was allocated to the acquisition date fair value of assets and liabilities acquired as of the October 31, 2017 acquisition date, with the excess purchase price recorded as goodwill.

The following summarizes the final estimated value of assets and liabilities acquired:



	(in thousands)
Cash and cash equivalents	$	4,609
Accounts receivable	5,164
Prepaid and other current assets	8
Properties and equipment	275,061
Intangible assets	70,182
Goodwill	13,845
Accounts payable	(3,598		)
Accrued property taxes	(1,438		)
Net assets acquired	$	363,833

Our consolidated financial and operating results reflect the SLC Pipeline and Frontier Aspen operations beginning November 1, 2017. Our results of operations for the year ended December 31, 2017 included revenues of $7.9 million and net income of $4.1 million, excluding the $36.3 million remeasurement gain as of the acquisition date discussed above, for the period from November 1, 2017 through December 31, 2017.

SLC Pipeline is the owner of a 95-mile crude pipeline that transports crude oil into the Salt Lake City area from the Utah terminal of the Frontier Pipeline (defined below) and from Wahsatch Station. Frontier Aspen is the owner of a 289-mile crude pipeline from Casper, Wyoming to Frontier Station, Utah (the "Frontier Pipeline") that supplies Canadian and Rocky Mountain crudes to Salt Lake City area refiners through a connection to the SLC Pipeline.

The following unaudited pro forma financial information combines the historical operations of HEP, SLC Pipeline and Frontier Aspen as if the acquisition had occurred on January 1, 2017:



	Years Ended December 31,
	2017

Revenues	$	489,382
Net income attributable to the partners	$	161,900

The unaudited pro forma net income attributable to the partners reflects the following adjustments:


(1)	To retrospectively reflect depreciation and amortization of intangible assets based on the preliminary fair value of the assets as if that fair value had been reflected January 1, 2017;


(2)	To eliminate HEP's equity income previously recorded on its equity method investments in SLC Pipeline and Frontier Aspen; and

(3)

To eliminate the remeasurement gain on preexisting equity interests in SLC Pipeline and Frontier Aspen.

Description of Business and Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Description of Business and Summary of Significant Accounting Policies

Holly Energy Partners, L.P. (“HEP”) together with its consolidated subsidiaries, is a publicly held master limited partnership. As of December 31, 2019, HollyFrontier Corporation (“HFC”) and its subsidiaries own a 57% limited partner interest and the non-economic general partner interest in HEP. We commenced operations on July 13, 2004, upon the completion of our initial public offering. In these consolidated financial statements, the words “we,” “our,” “ours” and “us” refer to HEP unless the context otherwise indicates.

On October 31, 2017, we closed on an equity restructuring transaction with HEP Logistics Holdings, L.P. (“HEP Logistics”), a wholly-owned subsidiary of HFC and the general partner of HEP, pursuant to which the incentive distribution rights ("IDRs") held by HEP Logistics were canceled, and HEP Logistics' 2% general partner interest in HEP was converted into a non-economic general partner interest in HEP. In consideration, we issued 37,250,000 of our common units to HEP Logistics. In addition, HEP Logistics agreed to waive $2.5 million of limited partner cash distributions for each of twelve consecutive quarters beginning with the first quarter the units issued as consideration were eligible to receive distributions. This waiver of limited partner cash distributions will expire after the cash distribution for the second quarter of 2020, which will be made during the third quarter of 2020. As a result of this transaction, no distributions were made on the general partner interest after October 31, 2017.

On January 25, 2018, we entered into a common unit purchase agreement in which certain purchasers agreed to purchase in a private placement 3,700,000 common units representing limited partner interests, at a price of $29.73 per common unit. The private placement closed on February 6, 2018, and we received proceeds of approximately $110 million, which were used to repay indebtedness under our revolving credit facility.

We own and operate petroleum product and crude oil pipelines, terminal, tankage and loading rack facilities and refinery processing units that support the refining and marketing operations of HFC and other refineries in the Mid-Continent, Southwest and Northwest regions of the United States and Delek US Holdings, Inc.’s (“Delek”) refinery in Big Spring, Texas. Additionally, we own a 75% interest in the UNEV Pipeline, LLC (“UNEV”), a 50% interest in Osage Pipe Line Company, LLC (“Osage”), a 50% interest in Cheyenne Pipeline LLC, and a 50% interest in Cushing Connect Pipeline & Terminal LLC.

We operate in two reportable segments, a Pipelines and Terminals segment and a Refinery Processing Unit segment. Disclosures around these segments are discussed in Note 16.

Our Pipelines and Terminals segment consists of:


•	26 main pipeline segments


•	Crude gathering networks in Texas and New Mexico


•	10 refined product terminals


•	1 crude terminal


•	31,800 track feet of rail storage located at two facilities


•	7 locations with truck and/or rail racks


•	Tankage at all six of HFC's refining facility locations

Our Refinery Processing Unit segment consists of five refinery processing units at two of HFC's refining facility locations.

We generate revenues by charging tariffs for transporting petroleum products and crude oil through our pipelines, by charging fees for terminalling and storing refined products and other hydrocarbons, providing other services at our storage tanks and terminals and by charging fees for processing hydrocarbon feedstocks through our refinery processing units. We do not take ownership of products that we transport, terminal, store or process, and therefore, we are not exposed directly to changes in commodity prices.

Principles of Consolidation and Common Control Transactions

The consolidated financial statements include our accounts, our Predecessor's (defined below) and those of subsidiaries and joint ventures that we control. All significant intercompany transactions and balances have been eliminated. Certain prior period balances have been reclassified for consistency with current year presentation.

Most of our acquisitions from HFC occurred while we were a consolidated variable interest entity of HFC. Therefore, as an entity under common control with HFC, we recorded these acquisitions on our balance sheets at HFC's historical basis instead of our purchase price or fair value. U.S. generally accepted accounting principles ("GAAP") require transfers of a business between entities under common control to be accounted for as though the transfer occurred as of the beginning of the period of transfer,

and prior period financial statements and financial information are retrospectively adjusted to include the historical results and assets of the acquisitions from HFC for all periods presented prior to the effective dates of each acquisition. We refer to the historical results of the acquisitions prior to their respective acquisition dates as those of our "Predecessor." Many of these transactions are cash purchases and do not involve the issuance of equity; however, GAAP requires the retrospective adjustment of financial statements. Therefore, in such transactions, the prior year balance sheet includes as equity the amount of cost incurred by HFC to that date.

Use of Estimates

The preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.

Cash and Cash Equivalents

For purposes of the statements of cash flows, we consider all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. The carrying amounts reported on the balance sheets approximate fair value due to the short-term maturity of these instruments.

Accounts Receivable

The majority of the accounts receivable are due from affiliates of HFC or independent companies in the petroleum industry. Credit is extended based on evaluation of the customer's financial condition and, in certain circumstances, collateral such as letters of credit or guarantees, may be required. Credit losses are charged to income when accounts are deemed uncollectible and historically have been minimal.

Properties and Equipment

Properties and equipment are stated at cost. Properties and equipment acquired from HFC while under common control of HFC are stated at HFC's historical basis. Depreciation is provided by the straight-line method over the estimated useful lives of the assets, primarily 15 to 25 years for terminal facilities and tankage, 25 to 30 years for pipelines, 25 years for refinery processing units and 3 to 10 years for corporate and other assets. We depreciate assets acquired under capital leases over the lesser of the lease term or the economic life of the assets. Maintenance, repairs and minor replacements are expensed as incurred. Costs of replacements constituting improvements are capitalized.

Intangible Assets

Intangible assets include transportation agreements and acquired customer relationship intangible assets. Intangible assets are stated at acquisition date fair value and are being amortized over their useful lives using the straight-line method.

Goodwill and Long-Lived Assets

Goodwill represents the excess of our cost of an acquired business over the fair value of the assets acquired, less liabilities assumed. Goodwill is not amortized. We test goodwill at the reporting unit level for impairment annually and between annual tests if events or changes in circumstances indicate the carrying amount may exceed fair value. Our goodwill impairment testing first entails a comparison of our reporting unit fair values relative to their respective carrying values, including goodwill. If carrying value exceeds fair value for a reporting unit, we measure goodwill impairment as the excess of the carrying amount of reporting unit goodwill over the implied fair value of that goodwill based on estimates of the fair value of all assets and liabilities in the reporting unit.

In 2019, we assessed qualitative factors such as macroeconomic conditions, industry considerations, cost factors, and reporting unit financial performance and determined it was not more likely than not that the fair value of our reporting units were less than the respective carrying value. Therefore, in accordance with GAAP, further testing was not required. In 2018, we used the present value of the expected future net cash flows and market multiple analyses to determine the estimated fair values of the reporting units. The impairment test requires the use of projections, estimates and assumptions as to the future performance of our operations. Actual results could differ from projections resulting in revisions to our assumptions, and if required, could result in the recognition of an impairment loss.

We evaluate long-lived assets, including finite intangible assets, for potential impairment by identifying whether indicators of impairment exist and, if so, assessing whether the long-lived assets are recoverable from estimated future undiscounted cash flows. The actual amount of impairment loss, if any, to be recorded is equal to the amount by which a long-lived asset's carrying value exceeds its fair value.

There have been no impairments to goodwill or our long-lived assets through December 31, 2019.

Investment in Equity Method Investments

We account for our interests in noncontrolling joint venture interests using the equity method of accounting, whereby we record our pro-rata share of earnings of these companies, and contributions to and distributions from the joint ventures as adjustments to our investment balances. The difference between the cost of an investment and our proportionate share of the underlying equity in net assets recorded on the investee's books is allocated to the various assets and liabilities of the equity method investment.

The following table summarizes our recorded investments compared to our share of underlying equity for each investee. We are amortizing the differences as adjustments to our pro-rata share of earnings over the useful lives of the underlying assets of these joint ventures.



	Balance at December 31, 2019
	Underlying Equity		Recorded Investment Balance		Difference
	(in thousands)
Equity Method Investments
Osage Pipe Line Company, LLC	$	9,664	$	39,277	$	(29,613	)
Cheyenne Pipeline LLC	30,080		43,710		(13,630		)
Cushing Connect Terminal Holdings LLC	51,019		37,084		13,935
Total	$	90,763	$	120,071	$	(29,308	)



	Balance at December 31, 2018
	Underlying Equity		Recorded Investment Balance		Difference
	(in thousands)
Equity Method Investments
Osage Pipe Line Company, LLC	$	9,964	$	40,483	$	(30,519	)
Cheyenne Pipeline LLC	29,358		43,357		(13,999		)
Total	$	39,322	$	83,840	$	(44,518	)

Asset Retirement Obligations

We record legal obligations associated with the retirement of certain of our long-lived assets that result from the acquisition, construction, development and/or the normal operation of our long-lived assets. The fair value of the estimated cost to retire a tangible long-lived asset is recorded in the period in which the liability is incurred and when a reasonable estimate of the fair value of the liability can be made. For our pipeline assets, the right-of-way agreements typically do not require the dismantling, removal and reclamation of the right-of-way upon cessation of the pipeline service. Additionally, management is unable to predict when, or if, our pipelines and related facilities would become obsolete and require decommissioning. Accordingly, we have recorded no liability or corresponding asset related to an asset retirement obligation for the majority of our pipelines as both the amounts and timing of such potential future costs are indeterminable. For our remaining assets, at December 31, 2019 and 2018, we have asset retirement obligations of $7.7 million and $8.9 million, respectively, that are recorded under “Other long-term liabilities” in our consolidated balance sheets.

Class B Unit

Under the terms of the transaction to acquire HFC's 75% interest in UNEV, we issued HFC a Class B unit comprising a noncontrolling equity interest in a wholly-owned subsidiary subject to redemption to the extent that HFC is entitled to a 50% interest in our share of annual UNEV earnings before interest, income taxes, depreciation, and amortization above $30 million beginning July 1, 2016, and ending in June 2032, subject to certain limitations. Such contingent redemption payments are limited to the unredeemed value of the Class B Unit. However, to the extent earnings thresholds are not achieved, no redemption payments are required. No redemption payments have been required to date.

Contemporaneously with this transaction, HFC (our general partner) agreed to forego its right to incentive distributions of up to $1.25 million per quarter over twelve consecutive quarterly periods following the closing of the transaction and up to an additional four quarters if HFC's Woods Cross refinery expansion did not attain certain thresholds. HEP Logistics' waiver of its right to incentive distributions of $1.25 million per quarter ended with the distribution paid in the third quarter of 2016.

Pursuant to the terms of the transaction agreements, the Class B unit increases by the amount of each foregone incentive distribution and by a 7% factor compounded annually on the outstanding unredeemed balance through its expiration date. At our option, we may redeem, in whole or in part, the Class B unit at the current unredeemed value based on the calculation described. The Class B unit had a carrying value of 49.4 million at December 31, 2019, and 46.2 million at December 31, 2018.

Revenue Recognition

Revenues are generally recognized as products are shipped through our pipelines and terminals, feedstocks are processed through our refinery processing units or other services are rendered. The majority of our contracts with customers meet the definition of a lease since (1) performance of the contracts is dependent on specified property, plant, or equipment and (2) it is remote that one or more parties other than the customer will take more than a minor amount of the output associated with the specified property, plant, or equipment. Prior to the adoption of the new lease standard (see below), we bifurcated the consideration received between lease and service revenue. The new lease standard allows the election of a practical expedient whereby a lessor does not have to separate non-lease (service) components from lease components under certain conditions. The majority of our contracts meet these conditions, and we have made this election for those contracts. Under this practical expedient, we treat the combined components as a single performance obligation in accordance with Accounting Standards Codification (“ASC”) 606, which largely codified ASU 2014-09, if the non-lease (service) component is the dominant component. If the lease component is the dominant component, we treat the combined components as a lease in accordance with ASC 842, which largely codified ASU 2016-02.

See Note 4 for further discussion of revenue recognition.

Prior to the adoption of ASC 606 on January 1, 2018, billings to customers for their obligations under their quarterly minimum revenue commitments were recorded as deferred revenue liabilities if the customer had the right to receive future services for these billings. The revenue was recognized at the earlier of:


•	the customer receiving the future services provided by these billings,


•	the period in which the customer was contractually allowed to receive the services expired, or


•	our determination that we would not be required to provide services within the allowed period.

We determined that we would not be required to provide services within the allowed period when, based on current and projected shipping levels, our pipeline systems would not have the necessary capacity to enable a customer to exceed its minimum volume levels to such a degree as to utilize the shortfall credit within its respective contractual shortfall make-up period.

We have additional revenues under an operating lease to a third party of an interest in the capacity of one of our pipelines.

We have other cost reimbursement provisions in our throughput / storage agreements providing that customers (including HFC) reimburse us for certain costs. Such reimbursements are recorded as revenue or deferred revenue depending on the nature of the cost. Deferred revenue is recognized over the remaining contractual term of the related throughput agreement.

Taxes billed and collected from our pipeline and terminal customers are recorded on a net basis with no effect on net income.

Environmental Costs

Environmental costs are expensed if they relate to an existing condition caused by past operations and do not contribute to current or future revenue generation. Liabilities are recorded when site restoration and environmental remediation, cleanup and other obligations are either known or considered probable and can be reasonably estimated. Such estimates require judgment with respect to costs, time frame and extent of required remedial and clean-up activities and are subject to periodic adjustments based on currently available information.

Under the Omnibus Agreement and certain transportation agreements and purchase agreements with HFC, HFC has agreed to indemnify us, subject to certain monetary and time limitations, for environmental noncompliance and remediation liabilities associated with certain assets transferred to us from HFC occurring or existing prior to the date of such transfers. We have an

environmental agreement with Delek with respect to pre-closing environmental costs and liabilities relating to the pipelines and terminals acquired from Delek in 2005, under which Delek will indemnify us subject to certain monetary and time limitations. Environmental costs recoverable through insurance, indemnification agreements or other sources are included in other assets to the extent such recoveries are considered probable.

Income Tax

We are subject to the Texas margin tax that is based on our Texas sourced taxable margin. The tax is calculated by applying a tax rate to a base that considers both revenues and expenses and therefore has the characteristics of an income tax.

We are organized as a pass-through entity for federal income tax purposes. As a result, our partners are responsible for federal income taxes based on their respective share of taxable income.

Net income for financial statement purposes may differ significantly from taxable income reportable to unitholders as a result of differences between the tax basis and financial reporting basis of assets and liabilities and the taxable income allocation requirements under the partnership agreement.

Net Income per Limited Partners' Unit

Net income per unit applicable to the limited partners was computed using the two-class method since we had more than one class of participating securities during the period from January 1, 2017 through October 31, 2017. The classes of participating securities during this period included common units, general partner units and IDRs. Due to the equity restructuring transaction described above, as of December 31, 2017, we had one class of security outstanding, common units. To the extent net income attributable to the partners exceeds or is less than cash distributions, this difference is allocated to the partners based on their weighted-average ownership percentage during the period, after consideration of any priority allocations of earnings. Other participating securities and dilutive securities are not significant.

Accounting Pronouncement Adopted During the Periods Presented

Goodwill Impairment Testing

In January 2017, Accounting Standard Update (“ASU”) 2017-04, “Simplifying the Test for Goodwill Impairment,” was issued amending the testing for goodwill impairment by eliminating Step 2 from the goodwill impairment test. Step 2 measured a goodwill impairment loss by comparing the implied fair value of a reporting unit’s goodwill with the carrying amount of that goodwill. Under this standard, goodwill impairment is measured as the excess of the carrying amount of the reporting unit over the related fair value. We adopted this standard effective in the second quarter of 2019, and the adoption of this standard had no effect on our financial condition, results of operations or cash flows.

Leases

In February 2016, ASU No. 2016-02, “Leases” (“ASC 842”) was issued requiring leases to be measured and recognized as a lease liability, with a corresponding right-of-use asset on the balance sheet. We adopted this standard effective January 1, 2019, and we elected to adopt using the modified retrospective transition method, whereby comparative prior period financial information will not be restated and will continue to be reported under the lease accounting standard in effect during those periods. We also elected practical expedients provided by the new standard, including the package of practical expedients and the short-term lease recognition practical expedient, which allows an entity to not recognize on the balance sheet leases with a term of 12 months or less. Upon adoption of this standard, we recognized $78.4 million of lease liabilities and corresponding right-of-use assets on our consolidated balance sheet. See Notes 4 and 5 of Notes to the Consolidated Financial Statements for additional information on our lease policies.

Revenue Recognition

In May 2014, an accounting standard update was issued requiring revenue to be recognized when promised goods or services are transferred to customers in an amount that reflects the expected consideration for these goods or services. This standard had an effective date of January 1, 2018, and we accounted for the new guidance using the modified retrospective implementation method, whereby a cumulative effect adjustment was recorded to retained earnings as of the date of initial application. In preparing for adoption, we evaluated the terms, conditions and performance obligations under our existing contracts with customers. Furthermore, we implemented policies to comply with this new standard. See above and Note 4 for additional information on our revenue recognition policies.

Business Combinations

In December 2014, an accounting standard update was issued to provide new guidance on the definition of a business in relation to accounting for identifiable intangible assets in business combinations. This standard had an effective date of January 1, 2018, and had no effect on our financial condition, results of operations or cash flows.

Financial Assets and Liabilities

In January 2016, an accounting standard update was issued requiring changes in the accounting and disclosures for financial instruments. This standard was effective beginning with our 2018 reporting year and had no effect on our financial condition, results of operations or cash flows.

Accounting Pronouncements Not Yet Adopted

Credit Losses Measurement

In June 2016, ASU 2016-13, “Measurement of Credit Losses on Financial Instruments,” was issued requiring measurement of all expected credit losses for certain types of financial instruments, including trade receivables, held at the reporting date based on historical experience, current conditions and reasonable and supportable forecasts. This standard is effective January 1, 2020, and our preliminary review of historic and expected credit losses indicates the amount of expected credit losses upon adoption would not have a material impact on our financial condition, results of operations or cash flows.

Revenues

12 Months Ended

Dec. 31, 2019

Revenue from Contract with Customer [Abstract]

Revenues

We adopted the new revenue recognition standard (see Note 1) using the modified retrospective method, whereby the cumulative effect of applying the new standard was recorded as an adjustment to the opening balance of partners’ equity as well as the carrying amounts of assets and liabilities as of January 1, 2018, which had no impact on our cash flows. The following table reflects the cumulative effect of adoption as of January 1, 2018:



	Prior to Adoption		Increase (Decrease)			As Adjusted
	(In thousands)
Deferred revenue	$	9,598	$	(1,320	)	$	8,278
Partners’ equity: Common unitholders	$	393,959	$	1,320		$	395,279

Several of our contracts include incentive or reduced tariffs once a certain quarterly volume is met. Revenue from the variable element of these transactions is recognized based on the actual volumes shipped as it relates specifically to rendering the services during the applicable quarter.

The majority of our long-term transportation contracts specify minimum volume requirements, whereby, we bill a customer for a minimum level of shipments in the event a customer ships below their contractual requirements. If there are no future performance obligations, we will recognize these deficiency payments in revenue.

In certain of these throughput agreements, a customer may later utilize such shortfall billings as credit towards future volume shipments in excess of its minimum levels within its respective contractual shortfall make-up period. Such amounts represent an obligation to perform future services, which may be initially deferred and later recognized as revenue based on estimated future shipping levels, including the likelihood of a customer’s ability to utilize such amounts prior to the end of the contractual shortfall make-up period. We recognize these deficiency payments in revenue when we do not expect we will be required to satisfy these performance obligations in the future based on the pattern of rights exercised by the customer. During the twelve months ended December 31, 2019, 2018 and 2017, we recognized $16.0 million, $17.6 million and $11.9 million, respectively, of these deficiency payments in revenue, of which $0.6 million, $3.3 million and $5.6 million, respectively, related to deficiency payments billed in prior periods. As of December 31, 2019, deferred revenue reflected in our consolidated balance sheet related to shortfalls billed was $0.7 million.

A contract liability exists when an entity is obligated to perform future services to a customer for which the entity has received consideration. Since HEP may be required to perform future services for these deficiency payments received, the deferred revenues on our balance sheet as of December 31, 2019 were considered contract liabilities. A contract asset exists when an entity has a right to consideration in exchange for goods or services transferred to a customer. Our consolidated balance sheet as of December 31, 2019, included the contract assets and liabilities in the table below.



	December 31, 2019			December 31, 2018
	(In thousands)
Contract assets	$	5,675		$	1,818
Contract liabilities	$	(650	)	$	(1,821	)

The contract assets and liabilities include both lease and service components. We recognized $0.6 million of revenue that was previously included in contract liability as of December 31, 2018, during the twelve months ended December 31, 2019. During the twelve months ended December 31, 2018, we recognized $2.7 million that was previously included in contract liability as of January 1, 2018. During the twelve months ended December 31, 2019 and 2018, we also recognized $3.9 million and $1.8 million respectively, of revenue included in contract assets at December 31, 2019.

As of December 31, 2019, we expect to recognize 2.4 billion in revenue related to our unfulfilled performance obligations under the terms of our long-term throughput agreements and operating leases expiring in 2020 through 2036. These agreements provide

for changes in the minimum revenue guarantees annually for increases or decreases in the Producer Price Index (“PPI”) or Federal Energy Regulatory Commission (“FERC”) index, with certain contracts having provisions that limit the level of the rate increases or decreases. We expect to recognize revenue for these unfulfilled performance obligations as shown in the table below (amounts shown in table include both service and lease revenues):



Years Ending December 31,	(In millions)
2020	$	369
2021	359
2022	331
2023	294
2024	257
Thereafter	825
Total	$	2,435

Payment terms under our contracts with customers are consistent with industry norms and are typically payable within 10 to 30 days of the date of invoice.

Disaggregated revenues are as follows:



	Years Ended December 31,
	2019		2018		2017
	(In thousands)
Pipelines	$	292,631	$	283,507	$	235,040
Terminals, tanks and loading racks	160,467		147,534		142,418
Refinery processing units	79,679		75,179		76,904
	$	532,777	$	506,220	$	454,362

During the year ended December 31, 2019, lease revenues amounted to $378.3 million, and service revenues amounted to $154.5 million. Both of these revenues were recorded within affiliates and third parties revenues on our consolidated statement of income.

Leases

12 Months Ended

Dec. 31, 2019

Leases [Abstract]

Leases

We adopted ASC 842 effective January 1, 2019, and elected to adopt using the modified retrospective transition method and practical expedients, both of which are provided as options by the standard and further defined in Note 1.

Lessee Accounting

At inception, we determine if an arrangement is or contains a lease. Right-of-use assets represent our right to use an underlying asset for the lease term, and lease liabilities represent our payment obligation under the leasing arrangement. Right-of-use assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. We use our estimated incremental borrowing rate (“IBR”) to determine the present value of lease payments as most of our leases do not contain an implicit rate. Our IBR represents the interest rate which we would pay to borrow, on a collateralized basis, an amount equal to the lease payments over a similar term in a similar economic environment. We use the implicit rate when readily determinable.

As a lessee, we lease land, buildings, pipelines, transportation and other equipment to support our operations. These leases can be categorized into operating and finance leases. Operating leases are recorded in operating lease right-of-use assets and current and noncurrent operating lease liabilities on our consolidated balance sheet. Finance leases are included in properties and equipment, current finance lease liabilities and noncurrent finance lease liabilities on our consolidated balance sheet.

When renewal options are defined in a lease, our lease term includes an option to extend the lease when it is reasonably certain we will exercise that option. Leases with a term of 12 months or less are not recorded on our balance sheet, and lease expense is accounted for on a straight-line basis. In addition, as a lessee, we separate non-lease components that are identifiable and exclude them from the determination of net present value of lease payment obligations.

Our leases have remaining terms of 1 to 25 years, some of which include options to extend the leases for up to 10 years.

Lease Obligations

We have finance lease obligations related to vehicle leases with initial terms of 33 to 48 months. The total cost of assets under finance leases was $7.0 million and $5.8 million as of December 31, 2019 and December 31, 2018, respectively, with accumulated depreciation of $4.5 million and $4.3 million as of December 31, 2019 and December 31, 2018, respectively. We include depreciation of finance leases in depreciation and amortization in our consolidated statements of income.

In addition, we have a finance lease obligation related to a pipeline lease with an initial term of 10 years with one remaining subsequent renewal option for an additional 10 years. The right of use asset associated with this obligation was derecognized as discussed under the lessor accounting disclosures below.

Supplemental balance sheet information related to leases was as follows (in thousands, except for lease term and discount rate):



	December 31, 2019

Operating leases:
Operating lease right-of-use assets	$	3,255

Current operating lease liabilities	1,126
Noncurrent operating lease liabilities	2,482
Total operating lease liabilities	$	3,608

Finance leases:
Properties and equipment	$	6,968
Accumulated amortization	(4,547		)
Properties and equipment, net	$	2,421

Current finance lease liabilities	$	3,224
Noncurrent finance lease liabilities	70,475
Total finance lease liabilities	$	73,699

Weighted average remaining lease term (in years)
Operating leases	6.5
Finance leases	17.0

Weighted average discount rate
Operating leases	5%
Finance leases	6%

Supplemental cash flow and other information related to leases were as follows:



	Year Ended December 31, 2019
	(In thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows on operating leases	$	4,055
Operating cash flows on finance leases	$	2,285
Financing cash flows on finance leases	$	2,471

Maturities of lease liabilities were as follows:



	December 31, 2019
	Operating			Finance
	(In thousands)
2020	$	901		$	7,482
2021	853			7,031
2022	509			6,902
2023	423			6,964
2024	386			6,500
2025 and thereafter	1,148			80,313
Total lease payments	4,220			115,192
Less: Imputed interest	(612		)	(41,493		)
Total lease obligations	3,608			73,699
Less: Current obligations	(1,126		)	(3,224		)
Long-term lease obligations	$	2,482		$	70,475

The components of lease expense were as follows:



	Year Ended December 31, 2019
	(In thousands)
Operating lease costs	$	2,975
Finance lease costs
Amortization of assets	940
Interest on lease liabilities	2,126
Variable lease cost	159
Total net lease cost	$	6,200

Lessor Accounting

As discussed in Note 4, the majority of our contracts with customers meet the definition of a lease. See Note 4 for further discussion of the impact of adoption of this standard on our activities as a lessor.

Customer contracts that contain leases are generally classified as either operating leases, direct finance leases or sales-type leases. We consider inputs such as the lease term, fair value of the underlying asset and residual value of the underlying assets when assessing the classification.

Substantially all of the assets supporting contracts meeting the definition of a lease have long useful lives, and we believe these assets will continue to have value when the current agreements expire due to our risk management strategy for protecting the residual fair value of the underlying assets by performing ongoing maintenance during the lease term. HFC generally has the option to purchase assets located within HFC refinery boundaries, including refinery tankage, truck racks and refinery processing units, at fair market value when the related agreements expire.

One of our throughput agreements with HFC was renewed during the year ended December 31, 2019. Certain components of this agreement met the criteria of sales-type leases since the underlying assets are not expected to have an alternative use at the end of the lease term to anyone besides HFC. Under sales-type lease accounting, at the commencement date, the lessor recognizes a net investment in the lease and derecognizes the underlying assets with the difference recorded as gain or loss arising from the lease. Therefore, we recognized a gain on sales-type leases during the year ended December 31, 2019 composed of the following:



	(In thousands)

Net investment in leases	$	122,800
Properties and equipment, net	(15,031		)
Operating lease right-of-use assets, net	(72,603		)
Gain on sales-type leases	$	35,166

This sales-type lease transaction, including the related gain, was a non-cash transaction.

Lease income recognized was as follows:



	Years Ended December 31,
	2019		2018
	(In thousands)
Operating lease revenues	$	373,517	$	278,624
Direct financing lease interest income	$	2,082	$	2,108
Gain on sales-type leases	$	35,166	$	—
Sales-type lease interest income	$	3,340	$	—
Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable	$	4,794	$	—

For our sales-type leases, we included customer obligations related to minimum volume requirements in guaranteed minimum lease payments. Portions of our minimum guaranteed pipeline tariffs for assets subject to sales-type lease accounting are recorded as interest income with the remaining amounts recorded as a reduction in net investment in leases. We recognized any billings for throughput volumes in excess of minimum volume requirements as variable lease payments, and these variable lease payments were recorded in lease revenues.

As discussed in Notes 1 and 4, prior to the adoption of ASC 842, contract consideration was bifurcated between operating lease and service revenues.

Annual minimum undiscounted lease payments under our leases were as follows as of December 31, 2019:



	Operating		Finance		Sales-type
Years Ending December 31,	(In thousands)
2020	$	310,941	$	2,112	$	9,501
2021	304,883		2,128		9,501
2022	303,468		2,145		9,501
2023	272,784		2,162		9,501
2024	235,009		2,179		9,501
Thereafter	728,110		40,786		42,754
Total	$	2,155,195	$	51,512	$	90,259

Net investments in leases recorded on our balance sheet were composed of the following:



	December 31, 2019				December 31, 2018
	Sales-type Leases		Direct Financing Leases		Sales-type Leases		Direct Financing Leases
	(In thousands)				(In thousands)
Lease receivables⁽¹⁾	$	68,457	$	16,511	$	—	$	16,549
Unguaranteed residual assets	52,933		—		—		—
Net investment in leases	$	121,390	$	16,511	$	—	$	16,549

(1)

Current portion of lease receivables included in prepaid and other current assets on the balance sheet.

Leases

We adopted ASC 842 effective January 1, 2019, and elected to adopt using the modified retrospective transition method and practical expedients, both of which are provided as options by the standard and further defined in Note 1.

Lessee Accounting

At inception, we determine if an arrangement is or contains a lease. Right-of-use assets represent our right to use an underlying asset for the lease term, and lease liabilities represent our payment obligation under the leasing arrangement. Right-of-use assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. We use our estimated incremental borrowing rate (“IBR”) to determine the present value of lease payments as most of our leases do not contain an implicit rate. Our IBR represents the interest rate which we would pay to borrow, on a collateralized basis, an amount equal to the lease payments over a similar term in a similar economic environment. We use the implicit rate when readily determinable.

As a lessee, we lease land, buildings, pipelines, transportation and other equipment to support our operations. These leases can be categorized into operating and finance leases. Operating leases are recorded in operating lease right-of-use assets and current and noncurrent operating lease liabilities on our consolidated balance sheet. Finance leases are included in properties and equipment, current finance lease liabilities and noncurrent finance lease liabilities on our consolidated balance sheet.

When renewal options are defined in a lease, our lease term includes an option to extend the lease when it is reasonably certain we will exercise that option. Leases with a term of 12 months or less are not recorded on our balance sheet, and lease expense is accounted for on a straight-line basis. In addition, as a lessee, we separate non-lease components that are identifiable and exclude them from the determination of net present value of lease payment obligations.

Our leases have remaining terms of 1 to 25 years, some of which include options to extend the leases for up to 10 years.

Lease Obligations

We have finance lease obligations related to vehicle leases with initial terms of 33 to 48 months. The total cost of assets under finance leases was $7.0 million and $5.8 million as of December 31, 2019 and December 31, 2018, respectively, with accumulated depreciation of $4.5 million and $4.3 million as of December 31, 2019 and December 31, 2018, respectively. We include depreciation of finance leases in depreciation and amortization in our consolidated statements of income.

In addition, we have a finance lease obligation related to a pipeline lease with an initial term of 10 years with one remaining subsequent renewal option for an additional 10 years. The right of use asset associated with this obligation was derecognized as discussed under the lessor accounting disclosures below.

Supplemental balance sheet information related to leases was as follows (in thousands, except for lease term and discount rate):



	December 31, 2019

Operating leases:
Operating lease right-of-use assets	$	3,255

Current operating lease liabilities	1,126
Noncurrent operating lease liabilities	2,482
Total operating lease liabilities	$	3,608

Finance leases:
Properties and equipment	$	6,968
Accumulated amortization	(4,547		)
Properties and equipment, net	$	2,421

Current finance lease liabilities	$	3,224
Noncurrent finance lease liabilities	70,475
Total finance lease liabilities	$	73,699

Weighted average remaining lease term (in years)
Operating leases	6.5
Finance leases	17.0

Weighted average discount rate
Operating leases	5%
Finance leases	6%

Supplemental cash flow and other information related to leases were as follows:



	Year Ended December 31, 2019
	(In thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows on operating leases	$	4,055
Operating cash flows on finance leases	$	2,285
Financing cash flows on finance leases	$	2,471

Maturities of lease liabilities were as follows:



	December 31, 2019
	Operating			Finance
	(In thousands)
2020	$	901		$	7,482
2021	853			7,031
2022	509			6,902
2023	423			6,964
2024	386			6,500
2025 and thereafter	1,148			80,313
Total lease payments	4,220			115,192
Less: Imputed interest	(612		)	(41,493		)
Total lease obligations	3,608			73,699
Less: Current obligations	(1,126		)	(3,224		)
Long-term lease obligations	$	2,482		$	70,475

The components of lease expense were as follows:



	Year Ended December 31, 2019
	(In thousands)
Operating lease costs	$	2,975
Finance lease costs
Amortization of assets	940
Interest on lease liabilities	2,126
Variable lease cost	159
Total net lease cost	$	6,200

Lessor Accounting

As discussed in Note 4, the majority of our contracts with customers meet the definition of a lease. See Note 4 for further discussion of the impact of adoption of this standard on our activities as a lessor.

Customer contracts that contain leases are generally classified as either operating leases, direct finance leases or sales-type leases. We consider inputs such as the lease term, fair value of the underlying asset and residual value of the underlying assets when assessing the classification.

Substantially all of the assets supporting contracts meeting the definition of a lease have long useful lives, and we believe these assets will continue to have value when the current agreements expire due to our risk management strategy for protecting the residual fair value of the underlying assets by performing ongoing maintenance during the lease term. HFC generally has the option to purchase assets located within HFC refinery boundaries, including refinery tankage, truck racks and refinery processing units, at fair market value when the related agreements expire.

One of our throughput agreements with HFC was renewed during the year ended December 31, 2019. Certain components of this agreement met the criteria of sales-type leases since the underlying assets are not expected to have an alternative use at the end of the lease term to anyone besides HFC. Under sales-type lease accounting, at the commencement date, the lessor recognizes a net investment in the lease and derecognizes the underlying assets with the difference recorded as gain or loss arising from the lease. Therefore, we recognized a gain on sales-type leases during the year ended December 31, 2019 composed of the following:



	(In thousands)

Net investment in leases	$	122,800
Properties and equipment, net	(15,031		)
Operating lease right-of-use assets, net	(72,603		)
Gain on sales-type leases	$	35,166

This sales-type lease transaction, including the related gain, was a non-cash transaction.

Lease income recognized was as follows:



	Years Ended December 31,
	2019		2018
	(In thousands)
Operating lease revenues	$	373,517	$	278,624
Direct financing lease interest income	$	2,082	$	2,108
Gain on sales-type leases	$	35,166	$	—
Sales-type lease interest income	$	3,340	$	—
Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable	$	4,794	$	—

For our sales-type leases, we included customer obligations related to minimum volume requirements in guaranteed minimum lease payments. Portions of our minimum guaranteed pipeline tariffs for assets subject to sales-type lease accounting are recorded as interest income with the remaining amounts recorded as a reduction in net investment in leases. We recognized any billings for throughput volumes in excess of minimum volume requirements as variable lease payments, and these variable lease payments were recorded in lease revenues.

As discussed in Notes 1 and 4, prior to the adoption of ASC 842, contract consideration was bifurcated between operating lease and service revenues.

Annual minimum undiscounted lease payments under our leases were as follows as of December 31, 2019:



	Operating		Finance		Sales-type
Years Ending December 31,	(In thousands)
2020	$	310,941	$	2,112	$	9,501
2021	304,883		2,128		9,501
2022	303,468		2,145		9,501
2023	272,784		2,162		9,501
2024	235,009		2,179		9,501
Thereafter	728,110		40,786		42,754
Total	$	2,155,195	$	51,512	$	90,259

Net investments in leases recorded on our balance sheet were composed of the following:



	December 31, 2019				December 31, 2018
	Sales-type Leases		Direct Financing Leases		Sales-type Leases		Direct Financing Leases
	(In thousands)				(In thousands)
Lease receivables⁽¹⁾	$	68,457	$	16,511	$	—	$	16,549
Unguaranteed residual assets	52,933		—		—		—
Net investment in leases	$	121,390	$	16,511	$	—	$	16,549

(1)

Current portion of lease receivables included in prepaid and other current assets on the balance sheet.

Leases

We adopted ASC 842 effective January 1, 2019, and elected to adopt using the modified retrospective transition method and practical expedients, both of which are provided as options by the standard and further defined in Note 1.

Lessee Accounting

At inception, we determine if an arrangement is or contains a lease. Right-of-use assets represent our right to use an underlying asset for the lease term, and lease liabilities represent our payment obligation under the leasing arrangement. Right-of-use assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. We use our estimated incremental borrowing rate (“IBR”) to determine the present value of lease payments as most of our leases do not contain an implicit rate. Our IBR represents the interest rate which we would pay to borrow, on a collateralized basis, an amount equal to the lease payments over a similar term in a similar economic environment. We use the implicit rate when readily determinable.

As a lessee, we lease land, buildings, pipelines, transportation and other equipment to support our operations. These leases can be categorized into operating and finance leases. Operating leases are recorded in operating lease right-of-use assets and current and noncurrent operating lease liabilities on our consolidated balance sheet. Finance leases are included in properties and equipment, current finance lease liabilities and noncurrent finance lease liabilities on our consolidated balance sheet.

When renewal options are defined in a lease, our lease term includes an option to extend the lease when it is reasonably certain we will exercise that option. Leases with a term of 12 months or less are not recorded on our balance sheet, and lease expense is accounted for on a straight-line basis. In addition, as a lessee, we separate non-lease components that are identifiable and exclude them from the determination of net present value of lease payment obligations.

Our leases have remaining terms of 1 to 25 years, some of which include options to extend the leases for up to 10 years.

Lease Obligations

We have finance lease obligations related to vehicle leases with initial terms of 33 to 48 months. The total cost of assets under finance leases was $7.0 million and $5.8 million as of December 31, 2019 and December 31, 2018, respectively, with accumulated depreciation of $4.5 million and $4.3 million as of December 31, 2019 and December 31, 2018, respectively. We include depreciation of finance leases in depreciation and amortization in our consolidated statements of income.

In addition, we have a finance lease obligation related to a pipeline lease with an initial term of 10 years with one remaining subsequent renewal option for an additional 10 years. The right of use asset associated with this obligation was derecognized as discussed under the lessor accounting disclosures below.

Supplemental balance sheet information related to leases was as follows (in thousands, except for lease term and discount rate):



	December 31, 2019

Operating leases:
Operating lease right-of-use assets	$	3,255

Current operating lease liabilities	1,126
Noncurrent operating lease liabilities	2,482
Total operating lease liabilities	$	3,608

Finance leases:
Properties and equipment	$	6,968
Accumulated amortization	(4,547		)
Properties and equipment, net	$	2,421

Current finance lease liabilities	$	3,224
Noncurrent finance lease liabilities	70,475
Total finance lease liabilities	$	73,699

Weighted average remaining lease term (in years)
Operating leases	6.5
Finance leases	17.0

Weighted average discount rate
Operating leases	5%
Finance leases	6%

Supplemental cash flow and other information related to leases were as follows:



	Year Ended December 31, 2019
	(In thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows on operating leases	$	4,055
Operating cash flows on finance leases	$	2,285
Financing cash flows on finance leases	$	2,471

Maturities of lease liabilities were as follows:



	December 31, 2019
	Operating			Finance
	(In thousands)
2020	$	901		$	7,482
2021	853			7,031
2022	509			6,902
2023	423			6,964
2024	386			6,500
2025 and thereafter	1,148			80,313
Total lease payments	4,220			115,192
Less: Imputed interest	(612		)	(41,493		)
Total lease obligations	3,608			73,699
Less: Current obligations	(1,126		)	(3,224		)
Long-term lease obligations	$	2,482		$	70,475

The components of lease expense were as follows:



	Year Ended December 31, 2019
	(In thousands)
Operating lease costs	$	2,975
Finance lease costs
Amortization of assets	940
Interest on lease liabilities	2,126
Variable lease cost	159
Total net lease cost	$	6,200

Lessor Accounting

As discussed in Note 4, the majority of our contracts with customers meet the definition of a lease. See Note 4 for further discussion of the impact of adoption of this standard on our activities as a lessor.

Customer contracts that contain leases are generally classified as either operating leases, direct finance leases or sales-type leases. We consider inputs such as the lease term, fair value of the underlying asset and residual value of the underlying assets when assessing the classification.

Substantially all of the assets supporting contracts meeting the definition of a lease have long useful lives, and we believe these assets will continue to have value when the current agreements expire due to our risk management strategy for protecting the residual fair value of the underlying assets by performing ongoing maintenance during the lease term. HFC generally has the option to purchase assets located within HFC refinery boundaries, including refinery tankage, truck racks and refinery processing units, at fair market value when the related agreements expire.

One of our throughput agreements with HFC was renewed during the year ended December 31, 2019. Certain components of this agreement met the criteria of sales-type leases since the underlying assets are not expected to have an alternative use at the end of the lease term to anyone besides HFC. Under sales-type lease accounting, at the commencement date, the lessor recognizes a net investment in the lease and derecognizes the underlying assets with the difference recorded as gain or loss arising from the lease. Therefore, we recognized a gain on sales-type leases during the year ended December 31, 2019 composed of the following:



	(In thousands)

Net investment in leases	$	122,800
Properties and equipment, net	(15,031		)
Operating lease right-of-use assets, net	(72,603		)
Gain on sales-type leases	$	35,166

This sales-type lease transaction, including the related gain, was a non-cash transaction.

Lease income recognized was as follows:



	Years Ended December 31,
	2019		2018
	(In thousands)
Operating lease revenues	$	373,517	$	278,624
Direct financing lease interest income	$	2,082	$	2,108
Gain on sales-type leases	$	35,166	$	—
Sales-type lease interest income	$	3,340	$	—
Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable	$	4,794	$	—

For our sales-type leases, we included customer obligations related to minimum volume requirements in guaranteed minimum lease payments. Portions of our minimum guaranteed pipeline tariffs for assets subject to sales-type lease accounting are recorded as interest income with the remaining amounts recorded as a reduction in net investment in leases. We recognized any billings for throughput volumes in excess of minimum volume requirements as variable lease payments, and these variable lease payments were recorded in lease revenues.

As discussed in Notes 1 and 4, prior to the adoption of ASC 842, contract consideration was bifurcated between operating lease and service revenues.

Annual minimum undiscounted lease payments under our leases were as follows as of December 31, 2019:



	Operating		Finance		Sales-type
Years Ending December 31,	(In thousands)
2020	$	310,941	$	2,112	$	9,501
2021	304,883		2,128		9,501
2022	303,468		2,145		9,501
2023	272,784		2,162		9,501
2024	235,009		2,179		9,501
Thereafter	728,110		40,786		42,754
Total	$	2,155,195	$	51,512	$	90,259

Net investments in leases recorded on our balance sheet were composed of the following:



	December 31, 2019				December 31, 2018
	Sales-type Leases		Direct Financing Leases		Sales-type Leases		Direct Financing Leases
	(In thousands)				(In thousands)
Lease receivables⁽¹⁾	$	68,457	$	16,511	$	—	$	16,549
Unguaranteed residual assets	52,933		—		—		—
Net investment in leases	$	121,390	$	16,511	$	—	$	16,549

(1)

Current portion of lease receivables included in prepaid and other current assets on the balance sheet.

Leases

We adopted ASC 842 effective January 1, 2019, and elected to adopt using the modified retrospective transition method and practical expedients, both of which are provided as options by the standard and further defined in Note 1.

Lessee Accounting

At inception, we determine if an arrangement is or contains a lease. Right-of-use assets represent our right to use an underlying asset for the lease term, and lease liabilities represent our payment obligation under the leasing arrangement. Right-of-use assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. We use our estimated incremental borrowing rate (“IBR”) to determine the present value of lease payments as most of our leases do not contain an implicit rate. Our IBR represents the interest rate which we would pay to borrow, on a collateralized basis, an amount equal to the lease payments over a similar term in a similar economic environment. We use the implicit rate when readily determinable.

As a lessee, we lease land, buildings, pipelines, transportation and other equipment to support our operations. These leases can be categorized into operating and finance leases. Operating leases are recorded in operating lease right-of-use assets and current and noncurrent operating lease liabilities on our consolidated balance sheet. Finance leases are included in properties and equipment, current finance lease liabilities and noncurrent finance lease liabilities on our consolidated balance sheet.

When renewal options are defined in a lease, our lease term includes an option to extend the lease when it is reasonably certain we will exercise that option. Leases with a term of 12 months or less are not recorded on our balance sheet, and lease expense is accounted for on a straight-line basis. In addition, as a lessee, we separate non-lease components that are identifiable and exclude them from the determination of net present value of lease payment obligations.

Our leases have remaining terms of 1 to 25 years, some of which include options to extend the leases for up to 10 years.

Lease Obligations

We have finance lease obligations related to vehicle leases with initial terms of 33 to 48 months. The total cost of assets under finance leases was $7.0 million and $5.8 million as of December 31, 2019 and December 31, 2018, respectively, with accumulated depreciation of $4.5 million and $4.3 million as of December 31, 2019 and December 31, 2018, respectively. We include depreciation of finance leases in depreciation and amortization in our consolidated statements of income.

In addition, we have a finance lease obligation related to a pipeline lease with an initial term of 10 years with one remaining subsequent renewal option for an additional 10 years. The right of use asset associated with this obligation was derecognized as discussed under the lessor accounting disclosures below.

Supplemental balance sheet information related to leases was as follows (in thousands, except for lease term and discount rate):



	December 31, 2019

Operating leases:
Operating lease right-of-use assets	$	3,255

Current operating lease liabilities	1,126
Noncurrent operating lease liabilities	2,482
Total operating lease liabilities	$	3,608

Finance leases:
Properties and equipment	$	6,968
Accumulated amortization	(4,547		)
Properties and equipment, net	$	2,421

Current finance lease liabilities	$	3,224
Noncurrent finance lease liabilities	70,475
Total finance lease liabilities	$	73,699

Weighted average remaining lease term (in years)
Operating leases	6.5
Finance leases	17.0

Weighted average discount rate
Operating leases	5%
Finance leases	6%

Supplemental cash flow and other information related to leases were as follows:



	Year Ended December 31, 2019
	(In thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows on operating leases	$	4,055
Operating cash flows on finance leases	$	2,285
Financing cash flows on finance leases	$	2,471

Maturities of lease liabilities were as follows:



	December 31, 2019
	Operating			Finance
	(In thousands)
2020	$	901		$	7,482
2021	853			7,031
2022	509			6,902
2023	423			6,964
2024	386			6,500
2025 and thereafter	1,148			80,313
Total lease payments	4,220			115,192
Less: Imputed interest	(612		)	(41,493		)
Total lease obligations	3,608			73,699
Less: Current obligations	(1,126		)	(3,224		)
Long-term lease obligations	$	2,482		$	70,475

The components of lease expense were as follows:



	Year Ended December 31, 2019
	(In thousands)
Operating lease costs	$	2,975
Finance lease costs
Amortization of assets	940
Interest on lease liabilities	2,126
Variable lease cost	159
Total net lease cost	$	6,200

Lessor Accounting

As discussed in Note 4, the majority of our contracts with customers meet the definition of a lease. See Note 4 for further discussion of the impact of adoption of this standard on our activities as a lessor.

Customer contracts that contain leases are generally classified as either operating leases, direct finance leases or sales-type leases. We consider inputs such as the lease term, fair value of the underlying asset and residual value of the underlying assets when assessing the classification.

Substantially all of the assets supporting contracts meeting the definition of a lease have long useful lives, and we believe these assets will continue to have value when the current agreements expire due to our risk management strategy for protecting the residual fair value of the underlying assets by performing ongoing maintenance during the lease term. HFC generally has the option to purchase assets located within HFC refinery boundaries, including refinery tankage, truck racks and refinery processing units, at fair market value when the related agreements expire.

One of our throughput agreements with HFC was renewed during the year ended December 31, 2019. Certain components of this agreement met the criteria of sales-type leases since the underlying assets are not expected to have an alternative use at the end of the lease term to anyone besides HFC. Under sales-type lease accounting, at the commencement date, the lessor recognizes a net investment in the lease and derecognizes the underlying assets with the difference recorded as gain or loss arising from the lease. Therefore, we recognized a gain on sales-type leases during the year ended December 31, 2019 composed of the following:



	(In thousands)

Net investment in leases	$	122,800
Properties and equipment, net	(15,031		)
Operating lease right-of-use assets, net	(72,603		)
Gain on sales-type leases	$	35,166

This sales-type lease transaction, including the related gain, was a non-cash transaction.

Lease income recognized was as follows:



	Years Ended December 31,
	2019		2018
	(In thousands)
Operating lease revenues	$	373,517	$	278,624
Direct financing lease interest income	$	2,082	$	2,108
Gain on sales-type leases	$	35,166	$	—
Sales-type lease interest income	$	3,340	$	—
Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable	$	4,794	$	—

For our sales-type leases, we included customer obligations related to minimum volume requirements in guaranteed minimum lease payments. Portions of our minimum guaranteed pipeline tariffs for assets subject to sales-type lease accounting are recorded as interest income with the remaining amounts recorded as a reduction in net investment in leases. We recognized any billings for throughput volumes in excess of minimum volume requirements as variable lease payments, and these variable lease payments were recorded in lease revenues.

As discussed in Notes 1 and 4, prior to the adoption of ASC 842, contract consideration was bifurcated between operating lease and service revenues.

Annual minimum undiscounted lease payments under our leases were as follows as of December 31, 2019:



	Operating		Finance		Sales-type
Years Ending December 31,	(In thousands)
2020	$	310,941	$	2,112	$	9,501
2021	304,883		2,128		9,501
2022	303,468		2,145		9,501
2023	272,784		2,162		9,501
2024	235,009		2,179		9,501
Thereafter	728,110		40,786		42,754
Total	$	2,155,195	$	51,512	$	90,259

Net investments in leases recorded on our balance sheet were composed of the following:



	December 31, 2019				December 31, 2018
	Sales-type Leases		Direct Financing Leases		Sales-type Leases		Direct Financing Leases
	(In thousands)				(In thousands)
Lease receivables⁽¹⁾	$	68,457	$	16,511	$	—	$	16,549
Unguaranteed residual assets	52,933		—		—		—
Net investment in leases	$	121,390	$	16,511	$	—	$	16,549

(1)

Current portion of lease receivables included in prepaid and other current assets on the balance sheet.

Financial Instruments

12 Months Ended

Dec. 31, 2019

Fair Value Disclosures [Abstract]

Financial Instruments

Fair Value Measurements

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value measurements are derived using inputs (assumptions that market participants would use in pricing an asset or liability) including assumptions about risk. GAAP categorizes inputs used in fair value measurements into three broad levels as follows:


•	(Level 1) Quoted prices in active markets for identical assets or liabilities.


•	(Level 2) Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, similar assets and liabilities in markets that are not active or can be corroborated by observable market data.


•	(Level 3) Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes valuation techniques that involve significant unobservable inputs.

Financial Instruments

Our financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable, and debt. The carrying amounts of cash equivalents, accounts receivable and accounts payable approximate fair value due to the short-term maturity of these instruments. Debt consists of outstanding principal under our revolving credit agreement (which approximates fair value as interest rates are reset frequently at current interest rates) and our fixed interest rate senior notes.

The carrying amounts and estimated fair values of our senior notes were as follows:



		December 31, 2019				December 31, 2018
Financial Instrument	Fair Value Input Level	Carrying Value		Fair Value		Carrying Value		Fair Value
		(In thousands)
Liabilities:
6.0% Senior Notes	Level 2	$	496,531	$	522,045	$	495,900	$	488,310

Level 2 Financial Instruments

Our senior notes are measured at fair value using Level 2 inputs. The fair value of the senior notes is based on market values provided by a third-party bank, which were derived using market quotes for similar type debt instruments. See Note 10 for additional information.

Non-Recurring Fair Value Measurements

For gains on sales-type leases recognized during the third quarter of 2019, the estimated fair value of the underlying leased assets at contract inception and the present value of the estimated unguaranteed residual asset at the end of the lease term are used in determining the net investment in leases and related gain on sales-type leases recorded. The asset valuation estimates include Level 3 inputs based on a replacement cost valuation method.

Properties and Equipment

12 Months Ended

Dec. 31, 2019

Property, Plant and Equipment [Abstract]

Properties and Equipment

The carrying amounts of our properties and equipment are as follows:



	December 31, 2019		December 31, 2018
	(In thousands)
Pipelines, terminals and tankage	$	1,602,231	$	1,571,338
Refinery assets	348,093		347,338
Land and right of way	86,190		86,298
Construction in progress	10,930		23,482
Other	14,110		41,250
	2,061,554		2,069,706
Less accumulated depreciation	594,455		531,051
	$	1,467,099	$	1,538,655

We capitalized $29 thousand and $0.3 million in interest related to construction projects during the years ended December 31, 2019 and 2018, respectively.

Depreciation expense was $82.6 million, $83.3 million, and $71.1 million for the years ended December 31, 2019, 2018 and 2017, respectively, and includes depreciation of assets acquired under capital leases. Asset abandonment charges of $1.3 million, $1.0 million and $0.3 million for assets permanently removed from service were included in depreciation expense for the years ended December 31, 2019, 2018 and 2017, respectively.

Intangible Assets

12 Months Ended

Dec. 31, 2019

Finite-Lived Intangible Assets, Gross [Abstract]

Intangible Assets

Intangible assets include transportation agreements and customer relationships that represent a portion of the total purchase price of certain assets acquired from Delek in 2005, from HFC in 2008 prior to HEP becoming a consolidated VIE of HFC, from Plains in 2017, and from other minor acquisitions in 2018.

The carrying amounts of our intangible assets are as follows:



	Useful Life	December 31, 2019		December 31, 2018
		(In thousands)
Delek transportation agreement	30 years	$	59,933	$	59,933
HFC transportation agreements	10-15 years	75,131		75,131
Customer relationships	10 years	69,683		69,683
Other	20 years	50		50
		204,797		204,797
Less accumulated amortization		103,475		89,468
		$	101,322	$	115,329

Amortization expense was $14.0 million, $14.5 million and $7.6 million for the years ending December 31, 2019, 2018 and 2017, respectively. We estimate amortization expense to be $14.0 million for each of the next three years and $9.9 million in 2023 and $9.1 million in 2024.

We have additional transportation agreements with HFC resulting from historical transactions consisting of pipeline, terminal and tankage assets contributed to us or acquired from HFC. These transactions occurred while we were a consolidated variable interest entity of HFC; therefore, our basis in these agreements is zero and does not reflect a step-up in basis to fair value.

Employees, Retirement and Incentive Plans

12 Months Ended

Dec. 31, 2019

Share-based Payment Arrangement [Abstract]

Employees, Retirement and Incentive Plans

Direct support for our operations is provided by Holly Logistic Services, L.L.C., ("HLS"), an HFC subsidiary, which utilizes personnel employed by HFC who are dedicated to performing services for us. Their costs, including salaries, bonuses, payroll taxes, benefits and other direct costs, are charged to us monthly in accordance with an omnibus agreement that we have with HFC. These employees participate in the retirement and benefit plans of HFC. Our share of retirement and benefit plan costs was $7.3 million, $6.9 million and $5.9 million for the years ended December 31, 2019, 2018 and 2017, respectively. These costs include retirement costs of $3.4 million, $3.1 million and $2.7 million for the years ended December 31, 2019, 2018 and 2017, respectively.

Under HLS’s secondment agreement with HFC (the “Secondment Agreement”), certain employees of HFC are seconded to HLS to provide operational and maintenance services for certain of our processing, refining, pipeline and tankage assets, and HLS reimburses HFC for its prorated portion of the wages, benefits, and other costs related to these employees.

We have a Long-Term Incentive Plan for employees and non-employee directors who perform services for us. The Long-Term Incentive Plan consists of four components: restricted or phantom units, performance units, unit options and unit appreciation rights. Our accounting policy for the recognition of compensation expense for awards with pro-rata vesting (a significant proportion of our awards) is to expense the costs ratably over the vesting periods. We account for forfeitures on an estimated basis.

As of December 31, 2019, we have two types of incentive-based awards outstanding, which are described below. The compensation cost charged against income was $2.5 million, $3.0 million and $2.7 million for the years ended December 31, 2019, 2018 and 2017, respectively. We currently purchase units in the open market instead of issuing new units for settlement of all unit awards

under our Long-Term Incentive Plan. As of December 31, 2019, 2,500,000 units were authorized to be granted under our Long-Term Incentive Plan, of which 1,113,537 have not yet been granted, assuming no forfeitures of the unvested units and full achievement of goals for the unvested performance units.

Restricted and Phantom Units

Under our Long-Term Incentive Plan, we grant restricted units to non-employee directors and phantom units to selected employees who perform services for us, with most awards vesting over a period of one to three years. We previously granted restricted units to selected employees who perform services for us, which vest over a period of three years. Although full ownership of the units does not transfer to the recipients until the units vest, the recipients have distribution rights on these units from the date of grant, and the recipients of the restricted units have voting rights on the restricted units from the date of grant.

The fair value of each restricted or phantom unit award is measured at the market price as of the date of grant and is amortized on a straight-line basis over the requisite service period for each separately vesting portion of the award.

A summary of restricted and phantom unit activity and changes during the year ended December 31, 2019, is presented below:



Restricted and Phantom Units	Units		Weighted- Average Grant-Date Fair Value
Outstanding at January 1, 2019 (nonvested)	138,016		$	31.35
Granted	95,300		23.52
Vesting and transfer of common units to recipients	(64,732	)	31.96
Forfeited	(23,379	)	29.57
Outstanding at December 31, 2019 (nonvested)	145,205		$	26.22

The grant date fair values of restricted units that were vested and transferred to recipients during the years ended December 31, 2019, 2018 and 2017 were $2.1 million, $2.5 million and $2.0 million, respectively. As of December 31, 2019, there was $2.3 million of total unrecognized compensation expense related to unvested restricted and phantom unit grants, which is expected to be recognized over a weighted-average period of 1.6 years. For the years ended December 31, 2018 and 2017, the grant date price applied to the number of restricted units awarded was $29.30 and $35.59 respectively.

Performance Units

Under our Long-Term Incentive Plan, we grant performance units to selected executives who perform services for us. Performance units granted are payable in common units at the end of a three-year performance period based upon meeting certain criteria over the performance period. Under the terms of our performance unit grants, some awards are subject to the growth in our distributable cash flow per common unit over the performance period while other awards are subject to "financial performance" and "market performance." Financial performance is based on meeting certain earnings before interest, taxes, depreciation and amortization ("EBITDA") targets, while market performance is based on the relative standing of total unitholder return achieved by HEP compared to peer group companies. The number of units ultimately issued under these awards can range from 50% to 150% or 0% to 200%. As of December 31, 2019, estimated unit payouts for outstanding nonvested performance unit awards ranged between 100% and 150% of the target number of performance units granted.

Although common units are not transferred to the recipients until the performance units vest, the recipients have distribution rights with respect to the common units from the date of grant.

A summary of performance unit activity and changes for the year ended December 31, 2019, is presented below:



Performance Units	Units
Outstanding at January 1, 2019 (nonvested)	51,748
Granted	17,010
Vesting and transfer of common units to recipients	(10,113	)
Forfeited	(5,200	)
Outstanding at December 31, 2019 (nonvested)	53,445

The grant date fair values of performance units vested and transferred to recipients were $0.3 million, $0.1 million and $0.1 million for the years ended December 31, 2019, 2018 and 2017, respectively. Based on the weighted average fair value of performance units outstanding at December 31, 2019, of $1.6 million, there was $0.6 million of total unrecognized compensation expense related to nonvested performance units, which is expected to be recognized over a weighted-average period of 1.6 years.

During the year ended December 31, 2019, we paid $1.5 million for the purchase of our common units in the open market for the issuance and settlement of unit awards under our Long-Term Incentive Plan.

Debt

12 Months Ended

Dec. 31, 2019

Debt Instruments [Abstract]

Debt

Credit Agreement

We have a $1.4 billion senior secured revolving credit facility (the “Credit Agreement”) expiring in July 2022. The Credit Agreement is available to fund capital expenditures, investments, acquisitions, distribution payments and working capital and for general partnership purposes. The Credit Agreement is also available to fund letters of credit up to a $50 million sub-limit, and it contains an accordion feature giving us the ability to increase the size of the facility by up to $300 million with additional lender commitments.

Our obligations under the Credit Agreement are collateralized by substantially all of our assets, and indebtedness under the Credit Agreement is guaranteed by our material, wholly-owned subsidiaries. The Credit Agreement requires us to maintain compliance

with certain financial covenants consisting of total leverage, senior secured leverage, and interest coverage. It also limits or restricts our ability to engage in certain activities. If, at any time prior to the expiration of the Credit Agreement, HEP obtains two investment grade credit ratings, the Credit Agreement will become unsecured and many of the covenants, limitations, and restrictions will be eliminated.

Indebtedness under the Credit Agreement bears interest, at our option, at either (a) the reference rate as announced by the administrative agent plus an applicable margin (ranging from 0.50% to 1.50%) or (b) at a rate equal to LIBOR plus an applicable margin (ranging from 1.50% to 2.50%). In each case, the applicable margin is based upon the ratio of our funded debt (as defined in the Credit Agreement) to EBITDA (earnings before interest, taxes, depreciation and amortization, as defined in the Credit Agreement). The weighted-average interest rates on our Credit Agreement borrowings for both the years ending December 31, 2019 and 2018, were 4.24%. We incur a commitment fee on the unused portion of the Credit Agreement at an annual rate ranging from 0.25% to 0.50% based upon the ratio of our funded debt to EBITDA for the four most recently completed fiscal quarters.

We may prepay all loans at any time without penalty, except for tranche breakage costs. If an event of default exists under the Credit Agreement, the lenders will be able to accelerate the maturity of all loans outstanding and exercising other rights and remedies. We were in compliance with the covenants as of December 31, 2019.

Senior Notes

As of December 31, 2019, we had $500 million aggregate principal amount of 6% senior unsecured notes due in 2024 (the "6% Senior Notes"). The 6% Senior Notes were unsecured and imposed certain restrictive covenants, including limitations on our ability to incur additional indebtedness, make investments, sell assets, incur certain liens, pay distributions, enter into transactions with affiliates and enter into mergers. We were in compliance with the restrictive covenants for the 6% Senior Notes as of December 31, 2019.

On February 4, 2020, we closed a private placement of $500 million in aggregate principal amount of 5% senior unsecured notes due in 2028 (the "5% Senior Notes"). On February 5, 2020, we redeemed the existing $500 million 6% Senior Notes at a redemption cost of $522.5 million. We will record any early extinguishment losses associated with this redemption during the first quarter of 2020. We funded the $522.5 million redemption with proceeds from the issuance of our 5% Senior Notes and borrowings under our Credit Agreement.

The 5% Senior Notes are unsecured and impose certain restrictive covenants, including limitations on our ability to incur additional indebtedness, make investments, sell assets, incur certain liens, pay distributions, enter into transactions with affiliates, and enter into mergers. At any time when the 5% Senior Notes are rated investment grade by either Moody’s or Standard & Poor’s and no default or event of default exists, we will not be subject to many of the foregoing covenants. Additionally, we have certain redemption rights at varying premiums over face value under the 5% Senior Notes.

Indebtedness under the 5% Senior Notes is guaranteed by our wholly-owned subsidiaries (other than Holly Energy Finance Corp. and certain immaterial subsidiaries).

On January 4, 2017, we redeemed the $300 million aggregate principal amount of 6.5% senior notes due in 2020 (the "6.5% Senior Notes") at a redemption cost of $309.8 million, at which time we recognized a $12.2 million early extinguishment loss consisting of a $9.8 million debt redemption premium and unamortized discount and financing costs of $2.4 million. We funded the redemption with borrowings under our Credit Agreement.

Our purchase and contribution agreements with HFC with respect to the intermediate pipelines acquired in 2005 and the crude pipelines and tankage assets acquired in 2008, restrict us from selling these pipelines and terminals acquired from HFC.

Long-term Debt

The carrying amounts of our long-term debt are as follows:



	December 31, 2019			December 31, 2018
	(In thousands)
Credit Agreement
Amount outstanding	$	965,500		$	923,000

6% Senior Notes
Principal	500,000			500,000
Unamortized premium and debt issuance costs	(3,469		)	(4,100		)
	496,531			495,900

Total long-term debt	$	1,462,031		$	1,418,900

Maturities of our long-term debt are as follows as of December 31, 2019:



Years Ending December 31,	(In thousands)
2020	$	—
2021	—
2022	965,500
2023	—
2024	500,000
Thereafter	—
Total	$	1,465,500

Interest Expense and Other Debt Information

Interest expense consists of the following components:



	Years Ended December 31,
	2019		2018		2017
	(In thousands)
Interest on outstanding debt:
Credit Agreement, net of interest on interest rate swaps	$	40,008	$	37,266	$	28,928
6% Senior Notes	30,000		30,000		25,813
Amortization of premium and deferred debt issuance costs	3,080		3,041		3,063
Commitment fees and other	1,638		1,777		1,520
Interest on finance leases	2,126		127		128
Total interest incurred	76,852		72,211		59,452
Less capitalized interest	29		312		1,004
Interest expense	$	76,823	$	71,899	$	58,448
Cash paid for interest	$	73,868	$	69,112	$	62,395

Commitments and Contingencies

12 Months Ended

Dec. 31, 2019

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

We lease certain facilities and pipelines under operating leases and finance leases, most of which contain renewal options. These operating leases have various termination dates through 2035. See Note 5 of Notes to Consolidated Financial Statements for a schedule of annual minimum undiscounted lease payments under our leases as of December 31, 2019.

Rental expense charged to operations was $6.6 million, $9.8 million and $9.1 million for the years ended December 31, 2019, 2018 and 2017, respectively. As of December 31, 2019, we expect to receive aggregate payments totaling $1.4 million over the life of our noncancelable sublease of office space, expiring in 2026.

We also have other long-term contractual obligations consisting of long-term site service agreements with HFC, expiring in 2058 through 2066, for the provision of certain facility services and utility costs that relate to our assets located at HFC’s refinery facilities. We are presenting obligations for the full term of these agreements; however, the agreements can be terminated with 180 day notice if we cease to operate the applicable assets.

In addition, we have long-term contractual obligations associated with rights-of-way agreements, which have various termination dates through 2061. The related payments below include only obligations under the remaining non-cancelable terms of these agreements at December 31, 2019.

At December 31, 2019, these minimum future contractual obligations and other miscellaneous obligations having terms in excess of one year are as follows:



Years Ending December 31,	(In thousands)
2020	$	7,594
2021	7,467
2022	6,946
2023	5,705
2023	5,625
Thereafter	224,697
Total	$	258,034

We are a party to various legal and regulatory proceedings, none of which we believe will have a material adverse impact on our financial condition, results of operations or cash flows.

Related Party Transactions

12 Months Ended

Dec. 31, 2019

Related Party Transactions

We serve HFC’s refineries under long-term pipeline, terminal and tankage throughput agreements, and refinery processing unit tolling agreements expiring from 2021 to 2036 and revenues from these agreements accounted for approximately 77% of our total revenues for the year ended December 31, 2019. Under these agreements, HFC agrees to transport, store, and process throughput volumes of refined product, crude oil and feedstocks on our pipelines, terminals, tankage, loading rack facilities and refinery processing units that result in minimum annual payments to us. These minimum annual payments or revenues are subject to annual rate adjustments on July 1st each year based on the Producer Price Index (“PPI”) or FERC index. As of December 31, 2019, these agreements with HFC require minimum annualized payments to us of $348.1 million.

If HFC fails to meet its minimum volume commitments under the agreements in any quarter, it will be required to pay us the amount of any shortfall in cash by the last day of the month following the end of the quarter. Under certain of these agreements, a shortfall payment may be applied as a credit in the following four quarters after its minimum obligations are met.

Under certain provisions of the Omnibus Agreement, we pay HFC an annual administrative fee (currently $2.6 million) for the provision by HFC or its affiliates of various general and administrative services to us. This fee does not include the salaries of personnel employed by HFC who perform services for us on behalf of HLS or the cost of their employee benefits, which are charged to us separately by HFC. Also, we reimburse HFC and its affiliates for direct expenses they incur on our behalf.

Related party transactions with HFC are as follows:


•	Revenues received from HFC were $411.8 million, $397.8 million and $377.1 million for the years ended December 31, 2019, 2018 and 2017, respectively.


•	HFC charged us general and administrative services under the Omnibus Agreement of $2.6 million for December 31, 2019 and $2.5 million for each of the years ended December 31, 2018 and 2017.


•	We reimbursed HFC for costs of employees supporting our operations of $55.1 million, $51.7 million and $46.6 million for the years ended December 31, 2019, 2018 and 2017, respectively.


•	HFC reimbursed us $13.9 million, $10.0 million and $7.2 million for the years ended December 31, 2019, 2018 and 2017, respectively, for expense and capital projects.


•	We distributed $150.0 million and $146.8 million, in the years ended December 31, 2019 and 2018, respectively, to HFC as regular distributions on its common units and $130.7 million in the year ended December 31, 2017 to HFC as regular distributions on its common units and general partner interest, including general partner incentive distributions.


•	Accounts receivable from HFC were $49.7 million and $46.8 million at December 31, 2019 and 2018, respectively.


•	Accounts payable to HFC were $16.7 million and $14.2 million at December 31, 2019 and 2018, respectively.


•	Revenues for the years ended December 31, 2019, 2018 and 2017 include $0.5 million, $3.1 million and $4.8 million, respectively, of shortfall payments billed to HFC in 2018, 2017 and 2016, respectively. Deferred revenue in the consolidated balance sheets at December 31, 2019 and 2018, includes $0.5 million and $1.7 million, respectively, relating to certain shortfall billings to HFC.


•	We received direct financing lease payments from HFC for use of our Artesia and Tulsa railyards of $2.1 million, $2.0 million and $0.5 million for the years ended December 31, 2019, 2018 and 2017, respectively.


•	We recorded a gain on sales-type leases with HFC of $35.2 million during the year ended December 31, 2019, and we received sales-type lease payments of $4.8 million from HFC that were not included in revenues for the year ended December 31, 2019.

•

On October 31, 2017, we closed on an equity restructuring transaction with HEP Logistics, a wholly-owned subsidiary of HFC and the general partner of HEP, pursuant to which the incentive distribution rights held by HEP Logistics were canceled, and HEP Logistics' 2% general partner interest in HEP was converted into a non-economic general partner interest in HEP. In consideration, we issued 37,250,000 of our common units to HEP Logistics. In addition, HEP Logistics agreed to waive $2.5 million of limited partner cash distributions for each of twelve consecutive quarters beginning with the first quarter the units issued as consideration were eligible to receive distributions. This waiver of limited partner cash distributions will expire after the cash distribution for the second quarter of 2020, which will be made during the third quarter of 2020.

Partners' Equity, Income Allocations and Cash Distributions

12 Months Ended

Dec. 31, 2019

Partners' Capital [Abstract]

Partners' Equity, Income Allocations and Cash Distributions

Partners’ Equity, Income Allocations and Cash Distributions

At December 31, 2019, HFC held 59,630,030 of our common units, constituting a 57% limited partner interest in us and held the non-economic general partner interest. Additionally, HFC owned all incentive distribution rights through October 31, 2017, when an agreement was reached with HEP Logistics, our general partner, impacting its equity interest in HEP including canceling these incentive distribution rights. See Note 1 for a description of this equity restructuring transaction.

Common Unit Private Placement

On January 25, 2018, we entered into a common unit purchase agreement in which certain purchasers agreed to purchase in a private placement 3,700,000 common units representing limited partnership interests, at a price of $29.73 per common unit. The private placement closed on February 6, 2018, and we received proceeds of approximately $110 million, which were used to repay indebtedness under our Credit Agreement. After this common unit issuance, HFC owned a 57% limited partner interest in us.

Continuous Offering Program

We have a continuous offering program under which we may issue and sell common units from time to time, representing limited partner interests, up to an aggregate gross sales amount of $200 million. As of December 31, 2019, HEP had issued 2,413,153 units under this program, providing $82.3 million in gross proceeds.

Allocations of Net Income

Net income attributable to the partners is allocated to the partners based on their weighted-average ownership percentage during the period.

Prior to the equity restructuring of the general partner interest owned by HEP Logistics described in Note 1 that occurred on October 31, 2017, net income attributable to the partners was allocated between limited partners and the general partner interest in accordance with the provisions of the partnership agreement. HEP net income allocated to the general partner included incentive distributions that were declared subsequent to quarter end. After incentive distributions and other priority allocations are allocated to the general partner, the remaining net income attributable to HEP was allocated to the partners based on their weighted-average ownership percentage during the period.

The following table presents the allocation of the general partner interest in net income for the periods presented below:



	Years Ended December 31,
	2019		2018		2017
	(In thousands)
General partner interest in net income	$	—	$	—	$	919
General partner incentive distribution	—		—		34,128
Total general partner interest in net income	$	—	$	—	$	35,047

Cash Distributions

We consider regular cash distributions to unitholders on a quarterly basis, although there is no assurance as to the future cash distributions since they are dependent upon future earnings, cash flows, capital requirements, financial condition and other factors.

Within 45 days after the end of each quarter, we distribute all of our available cash (as defined in our partnership agreement) to unitholders of record on the applicable record date. The amount of available cash generally is all cash on hand at the end of the quarter; less the amount of cash reserves established by our general partner to provide for the proper conduct of our business, comply with applicable laws, any of our debt instruments, or other agreements; or provide funds for distributions to our unitholders and to our general partner for any one or more of the next four quarters; plus all cash on hand on the date of determination of available cash for the quarter resulting from working capital borrowings made after the end of the quarter.

Prior to the equity restructuring transaction discussed in Note 1, we made distributions in the manner displayed in the table below. Subsequent to the financial restructuring, distributions are made equally to all common unit holders regardless of the amount of the distribution per unit.



	Total Quarterly Distribution	Marginal Percentage Interest in Distributions
	Target Amount	Unitholders	General Partner
Minimum quarterly distribution	$0.25	98%	2%
First target distribution	Up to $0.275	98%	2%
Second target distribution	above $0.275 up to $0.3125	85%	15%
Third target distribution	above $0.3125 up to $0.375	75%	25%
Thereafter	Above $0.375	50%	50%

On January 23, 2020, we announced our cash distribution for the fourth quarter of 2019 of $0.6725 per unit. The distribution was payable on all common units and was paid February 13, 2020, to all unitholders of record on February 3, 2020. However, HEP Logistics waived $2.5 million in limited partner cash distributions due to them as discussed in Note 1.

The following table presents the allocation of our regular quarterly cash distributions to the general and limited partners for the periods in which they apply. Our distributions are declared subsequent to quarter end; therefore, the amounts presented do not reflect distributions paid during the periods presented below.



	Years Ended December 31,
	2019		2018		2017
	(In thousands, except per unit data)
General partner interest in distribution	$	—	$	—	$	2,335
General partner incentive distribution	—		—		34,128
Total general partner distribution	—		—		36,463
Limited partner distribution	273,768		269,284		206,846
Total regular quarterly cash distribution	$	273,768	$	269,284	$	243,309
Cash distribution per unit applicable to limited partners	$	2.6875	$	2.6475	$	2.5475

As a master limited partnership, we distribute our available cash, which historically has exceeded our net income attributable to HEP because depreciation and amortization expense represents a non-cash charge against income. The result is a decline in our partners’ equity since our regular quarterly distributions have exceeded our quarterly net income attributable to HEP. Additionally, if the asset contributions and acquisitions from HFC had occurred while we were not a consolidated variable interest entity of HFC, our acquisition cost, in excess of HFC’s historical basis in the transferred assets, would have been recorded in our financial statements at the time of acquisition as increases to our properties and equipment and intangible assets instead of decreases to our partners’ equity.

Net Income Per Limited Partner Unit

12 Months Ended

Dec. 31, 2019

Net Income per Limited Partner Unit [Abstract]

Net Income per Limited Partner Unit [Text Block]

Net Income Per Limited Partner Unit

Net income per unit applicable to the limited partners was computed using the two-class method since we had more than one class of participating securities during the period from January 1, 2017 through October 31, 2017. The classes of participating securities during this period included common units, general partner units and IDRs. Due to the equity restructuring transaction described in Note 1, as of November 1, 2017, we had one class of security outstanding, common units. To the extent net income attributable to the partners exceeds or is less than cash distributions, this difference is allocated to the partners based on their weighted-average ownership percentage during the period, after consideration of any priority allocations of earnings. The dilutive securities are immaterial for all periods presented.

See Note 1 for a description of the equity restructuring of the general partner interest owned by HEP Logistics, our general partner, and its IDRs that occurred on October 31, 2017. After this equity restructuring, the general partner interest is no longer entitled

to any distributions and none were made on the general partner interest after October 31, 2017. In connection with this equity restructuring, HEP issued 37,250,000 of its common units to HEP Logistics on October 31, 2017.

When our financial statements are retrospectively adjusted after a dropdown transaction, the earnings of the acquired business, prior to the closing of the transaction, are allocated entirely to our general partner and presented as net income (loss) attributable to Predecessors. The earnings per unit of our limited partners prior to the close of the transaction do not change as a result of the dropdown. After the closing of a dropdown transaction, the earnings of the acquired business are allocated in accordance with our partnership agreement as previously described.

For purposes of applying the two-class method including the allocation of cash distributions in excess of earnings, net income per limited partner unit is computed as follows:



	Years Ended December 31,
	2019			2018			2017
	(in thousands)
Net income attributable to the partners	$	224,884		$	178,847		$	195,040
Less: General partner’s distribution declared (including IDRs)	—			—			(36,463		)
Limited partner’s distribution declared on common units	(273,768		)	(269,284		)	(206,846		)
Distributions in excess of net income attributable to the partners	$	(48,884	)	$	(90,437	)	$	(48,269	)



	General Partner (including IDRs)			Limited Partners’ Common Units			Total
	(In thousands, except per unit data)
Year Ended December 31, 2019
Net income attributable to the partners:
Distributions declared	$	—		$	273,768		$	273,768
Distributions in excess of net income attributable to partnership	—			(48,884		)	(48,884		)
Net income attributable to the partners	$	—		$	224,884		$	224,884
Weighted average limited partners' units outstanding				105,440
Limited partners' per unit interest in earnings - basic and diluted				$	2.13

Year Ended December 31, 2018
Net income attributable to the partners:
Distributions declared	$	—		$	269,284		$	269,284
Distributions in excess of net income attributable to partnership	—			(90,437		)	(90,437		)
Net income attributable to the partners	$	—		$	178,847		$	178,847
Weighted average limited partners' units outstanding				105,042
Limited partners' per unit interest in earnings - basic and diluted				$	1.70

Year Ended December 31, 2017
Net income attributable to the partners:
Distributions declared	$	36,463		$	206,846		$	243,309
Distributions in excess of net income attributable to partnership	(1,416		)	(46,853		)	(48,269		)
Net income attributable to the partners	$	35,047		$	159,993		$	195,040
Weighted average limited partners' units outstanding				70,291
Limited partners' per unit interest in earnings - basic and diluted				$	2.28

Environmental	12 Months Ended
Environmental	Dec. 31, 2019
Environmental Remediation Obligations [Abstract]
Environmental	Environmental We expensed $0.5 million, $0.8 million and $0.5 million for the years ended December 31, 2019, 2018 and 2017, respectively, for environmental remediation obligations. The accrued environmental liability related to environmental clean-up projects for which we have assumed liability or for which indemnity provided by HFC has expired reflected in our consolidated balance sheets was $5.5 million and $6.3 million as of the years ended December 31, 2019 and 2018, respectively, of which $3.5 million and $4.3 million, respectively, were classified as other long-term liabilities. These accruals include remediation and monitoring costs expected to be incurred over an extended period of time. Under the Omnibus Agreement and certain transportation agreements and purchase agreements with HFC, HFC has agreed to indemnify us, subject to certain monetary and time limitations, for environmental noncompliance and remediation liabilities associated with certain assets transferred to us from HFC and occurring or existing prior to the date of such transfers. As of both December 31, 2019 and 2018, our consolidated balance sheets included additional accrued environmental liabilities of $0.5 million for HFC indemnified liabilities, and other assets included equal and offsetting balances representing amounts due from HFC related to indemnifications for environmental remediation liabilities.

Operating Segments

12 Months Ended

Dec. 31, 2019

Segment Reporting [Abstract]

Operating Segments

Our operations are organized into two reportable operating segments: pipelines and terminals, and refinery processing units. These segments adhere to the accounting polices used for our consolidated financial statements. For a discussion of these accounting policies and a summary of our reportable operating segments' assets and derivation of revenue, see Note 1.

Pipelines and terminals have been aggregated as one reportable segment as both pipelines and terminals (1) have similar economic characteristics, (2) similarly provide logistics services of transportation and storage of petroleum products, (3) similarly support the petroleum refining business, including distribution of its products, (4) have principally the same customers and (5) are subject to similar regulatory requirements.

We evaluate the performance of each segment based on its respective operating income. Certain general and administrative expenses and interest and financing costs are excluded from segment operating income as they are not directly attributable to a specific reportable segment. Identifiable assets are those used by the segment, whereas other assets are principally equity method investments, cash, deposits and other assets that are not associated with a specific reportable segment.



	Years Ended December 31,
	2019			2018			2017
	(in thousands)
Revenues:
Pipelines and terminals - affiliate	$	332,071		$	322,629		$	300,232
Pipelines and terminals - third-party	121,027			108,412			77,226
Refinery processing units - affiliate	79,679			75,179			76,904
Total segment revenues	$	532,777		$	506,220		$	454,362

Segment operating income:
Pipelines and terminals	$	241,843		$	230,116		$	204,970
Refinery processing units	32,233			31,182			32,509
Total segment operating income	274,076			261,298			237,479
Unallocated general and administrative expenses	(10,251		)	(11,040		)	(14,323		)
Interest and financing costs, net	(71,306		)	(69,791		)	(57,957		)
Loss on early extinguishment of debt	—			—			(12,225		)
Equity in earnings of unconsolidated affiliates	5,180			5,825			12,510
Gain on sales-type leases	35,166			—			—
Gain on sale of assets and other	272			121			36,676
Income before income taxes	$	233,137		$	186,413		$	202,160

Capital Expenditures:⁽¹⁾
Pipelines and terminals	$	28,743		$	53,957		$	289,993
Refinery processing units	1,369			184			263
Total capital expenditures	$	30,112		$	54,141		$	290,256



	December 31, 2019		December 31, 2018
	(in thousands)
Identifiable assets:
Pipelines and terminals⁽²⁾	$	1,749,843	$	1,694,101
Refinery processing units	305,897		312,888
Other	143,492		95,551
Total identifiable assets	$	2,199,232	$	2,102,540

(1) Includes maintenance, expansion and acquisition capital expenditures, which includes business and asset acquisitions of $5.1 million in the year ended December 31, 2018 , and amounts paid and allocated to properties and equipment as part of our purchase of controlling interests in SLC Pipeline and Frontier Aspen, including $1.8 million and $245.4 million in the years ended December 31, 2018 and 2017, respectively.

(2) Includes goodwill of $270.3 million as of December 31, 2019 and 2018.

Quarterly Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2019

Quarterly Financial Data [Abstract]

Quarterly Financial Data (Unaudited)

Summarized quarterly financial data is as follows:



	First		Second		Third		Fourth		Total
	(In thousands, except per unit data)
Year Ended December 31, 2019
Revenues	$	134,497	$	130,751	$	135,895	$	131,634	$	532,777
Operating income	70,534		63,914		64,136		65,241		263,825
Income before income taxes	53,830		47,129		84,214		47,964		233,137
Net income	53,794		47,159		84,184		47,959		233,096
Net income attributable to the partners⁽¹⁾	51,182		45,690		82,345		45,667		224,884
Limited partners’ per unit interest in earnings – basic and diluted	$	0.49	$	0.43	$	0.78	$	0.43	$	2.13
Distributions per limited partner unit	$	0.6700	$	0.6725	$	0.6725	$	0.6725	$	2.6875

Year Ended December 31, 2018
Revenues	$	128,884	$	118,760	$	125,784	$	132,792	$	506,220
Operating income	64,418		56,946		62,923		65,971		250,258
Income before income taxes	48,717		41,527		46,573		49,596		186,413
Net income	48,635		41,499		46,534		49,719		186,387
Net income attributable to the partners	46,168		40,143		45,003		47,533		178,847
Limited partners’ per unit interest in earnings – basic and diluted	$	0.44	$	0.38	$	0.43	$	0.45	$	1.70
Distributions per limited partner unit	$	0.6550	$	0.6600	$	0.6650	$	0.6675	$	2.6475

(1)

Net income attributable to the partners for the third quarter of 2019 included a gain on sales-type leases of $35.2 million. See Note 5 for further discussion.

Supplemental Guarantor / Non-Guarantor Financial Information

12 Months Ended

Dec. 31, 2019

Supplemental Guarantor / Non-Guarantor Financial Information [Abstract]

Supplemental Guarantor / Non-Guarantor Financial Information

Supplemental Guarantor/Non-Guarantor Financial Information

Obligations of HEP (“Parent”) under the 6% Senior Notes have been jointly and severally guaranteed by each of its direct and indirect 100% owned subsidiaries (“Guarantor Subsidiaries”). These guarantees are full and unconditional, subject to certain customary release provisions. These circumstances include (i) when a Guarantor Subsidiary is sold or sells all or substantially all of its assets, (ii) when a Guarantor Subsidiary is declared “unrestricted” for covenant purposes, (iii) when a Guarantor Subsidiary's guarantee of other indebtedness is terminated or released and (iv) when the requirements for legal defeasance or covenant defeasance or to discharge the senior notes have been satisfied.

On February 4, 2020, we closed a private placement of the 5% Senior Notes, and on February 5, 2020, we redeemed the existing 6% Senior Notes (see Note 10). Obligations of HEP (“Parent”) under the 5% Senior Notes have been jointly and severally guaranteed by each of its direct and indirect 100% owned subsidiaries (“Guarantor Subsidiaries”). These guarantees are full and unconditional, subject to certain customary release provisions. These circumstances include (i) when a Guarantor Subsidiary is sold or sells all or substantially all of its assets, (ii) when a Guarantor Subsidiary is declared “unrestricted” for covenant purposes, (iii) when a Guarantor Subsidiary's guarantee of other indebtedness is terminated or released and (iv) when the requirements for legal defeasance or covenant defeasance or to discharge the senior notes have been satisfied.

The following financial information presents condensed consolidating balance sheets, statements of comprehensive income, and statements of cash flows of the Parent, the Guarantor Subsidiaries and the Non-Guarantor subsidiaries. The information has been presented as if the Parent accounted for its ownership in the Guarantor Subsidiaries and the Guarantor Restricted Subsidiaries accounted for the ownership of the Non-Guarantor Non-Restricted Subsidiaries, using the equity method of accounting.

Condensed Consolidating Balance Sheet



December 31, 2019	Parent		Guarantor Restricted Subsidiaries			Non-Guarantor Non-Restricted Subsidiaries		Eliminations			Consolidated
	(In thousands)
ASSETS
Current assets:
Cash and cash equivalents	$	4,790	$	(709	)	$	9,206	$	—		$	13,287
Accounts receivable	—		60,229			8,549		(331		)	68,447
Prepaid and other current assets	282		6,710			637		—			7,629
Total current assets	5,072		66,230			18,392		(331		)	89,363

Properties and equipment, net	—		1,133,534			333,565		—			1,467,099
Operating lease right-of-use assets	—		3,243			12		—			3,255
Net investment in leases	—		134,886			—		—			134,886
Investment in subsidiaries	1,844,812		275,279			—		(2,120,091		)	—
Intangible assets, net	—		101,322			—		—			101,322
Goodwill	—		270,336			—		—			270,336
Equity method investments	—		82,987			37,084		—			120,071
Other assets	6,722		6,178			—		—			12,900
Total assets	$	1,856,606	$	2,073,995		$	389,053	$	(2,120,422	)	$	2,199,232

LIABILITIES AND PARTNERS’ EQUITY
Current liabilities:
Accounts payable	$	—	$	29,895		$	4,991	$	(331	)	$	34,555
Accrued interest	13,206		—			—		—			13,206
Deferred revenue	—		9,740			650		—			10,390
Accrued property taxes	—		2,737			1,062		—			3,799
Current operating lease liabilities	—		1,114			12		—			1,126
Current finance lease liabilities	—		3,224			—		—			3,224
Other current liabilities	6		2,293			6		—			2,305
Total current liabilities	13,212		49,003			6,721		(331		)	68,605

Long-term debt	1,462,031		—			—		—			1,462,031
Noncurrent operating lease liabilities	—		2,482			—		—			2,482
Noncurrent finance lease liabilities	—		70,475			—		—			70,475
Other long-term liabilities	260		12,150			398		—			12,808
Deferred revenue	—		45,681			—		—			45,681
Class B unit	—		49,392			—		—			49,392
Equity - partners	381,103		1,844,812			275,279		(2,120,091		)	381,103
Equity - noncontrolling interest	—		—			106,655		—			106,655
Total liabilities and partners’ equity	$	1,856,606	$	2,073,995		$	389,053	$	(2,120,422	)	$	2,199,232

Condensed Consolidating Balance Sheet



December 31, 2018	Parent		Guarantor Restricted Subsidiaries		Non-Guarantor Non-Restricted Subsidiaries		Eliminations			Consolidated
	(In thousands)
ASSETS
Current assets:
Cash and cash equivalents	$	2	$	—	$	3,043	$	—		$	3,045
Accounts receivable	—		53,376		5,994		(252		)	59,118
Prepaid and other current assets	217		3,542		552		—			4,311
Total current assets	219		56,918		9,589		(252		)	66,474

Properties and equipment, net	—		1,193,181		345,474		—			1,538,655
Net investment in leases	—		16,488		—		—			16,488
Investment in subsidiaries	1,850,416		264,378		—		(2,114,794		)	—
Intangible assets, net	—		115,329		—		—			115,329
Goodwill	—		270,336		—		—			270,336
Equity method investments	—		83,840		—		—			83,840
Other assets	9,291		2,127		—		—			11,418
Total assets	$	1,859,926	$	2,002,597	$	355,063	$	(2,115,046	)	$	2,102,540

LIABILITIES AND PARTNERS’ EQUITY
Current liabilities:
Accounts payable	$	—	$	30,325	$	584	$	(252	)	$	30,657
Accrued interest	13,302		—		—		—			13,302
Deferred revenue	—		8,065		632		—			8,697
Accrued property taxes	—		744		1,035		—			1,779
Current finance lease liabilities	—		936		—		—			936
Other current liabilities	29		2,493		4		—			2,526
Total current liabilities	13,331		42,563		2,255		(252		)	57,897

Long-term debt	1,418,900		—		—		—			1,418,900
Noncurrent finance lease liabilities	—		867		—		—			867
Other long-term liabilities	260		13,876		304		—			14,440
Deferred revenue	—		48,714		—		—			48,714
Class B unit	—		46,161		—		—			46,161
Equity - partners	427,435		1,850,416		264,378		(2,114,794		)	427,435
Equity - noncontrolling interest	—		—		88,126		—			88,126
Total liabilities and partners’ equity	$	1,859,926	$	2,002,597	$	355,063	$	(2,115,046	)	$	2,102,540

Condensed Consolidating Statement of Comprehensive Income



Year Ended December 31, 2019	Parent			Guarantor Restricted Subsidiaries			Non-Guarantor Non-Restricted Subsidiaries			Eliminations			Consolidated
	(In thousands)
Revenues:
Affiliates	$	—		$	386,517		$	25,233		$	—		$	411,750
Third parties	—			94,083			26,944			—			121,027
	—			480,600			52,177			—			532,777
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)	—			147,387			14,609			—			161,996
Depreciation and amortization	—			79,516			17,189			—			96,705
General and administrative	3,184			7,067			—			—			10,251
	3,184			233,970			31,798			—			268,952
Operating income (loss)	(3,184		)	246,630			20,379			—			263,825
Equity in earnings of subsidiaries	302,148			15,351			—			(317,499		)	—
Equity in earnings of equity method investments	—			5,320			(140		)	—			5,180
Interest income	—			5,517			—			—			5,517
Interest expense	(74,375		)	(2,448		)	—			—			(76,823		)
Gain on sales-type lease	—			35,166			—			—			35,166
Gain on sale of assets and other	295			(116		)	93			—			272
	228,068			58,790			(47		)	(317,499		)	(30,688		)
Income (loss) before income taxes	224,884			305,420			20,332			(317,499		)	233,137
State income tax expense	—			(41		)	—			—			(41		)
Net income (loss)	224,884			305,379			20,332			(317,499		)	233,096
Allocation of net income attributable to noncontrolling interests	—			(3,231		)	(4,981		)	—			(8,212		)
Net income (loss) attributable to the Partnership	224,884			302,148			15,351			(317,499		)	224,884
Other comprehensive income (loss)	—			—			—			—			—
Comprehensive income (loss) attributable to the Partnership	$	224,884		$	302,148		$	15,351		$	(317,499	)	$	224,884

Condensed Consolidating Statement of Comprehensive Income



Year Ended December 31, 2018	Parent			Guarantor Restricted Subsidiaries			Non-Guarantor Non-Restricted Subsidiaries			Eliminations			Consolidated
	(In thousands)
Revenues:
Affiliates	$	—		$	373,576		$	24,232		$	—		$	397,808
Third parties	—			84,679			23,733			—			108,412
	—			458,255			47,965			—			506,220
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)	—			133,156			13,274			—			146,430
Depreciation and amortization	—			81,799			16,693			—			98,492
General and administrative	3,535			7,505			—			—			11,040
	3,535			222,460			29,967			—			255,962
Operating income (loss)	(3,535		)	235,795			17,998			—			250,258
Equity in earnings of subsidiaries	254,398			13,559			—			(267,957		)	—
Equity in earnings of equity method investments	—			5,825			—			—			5,825
Interest income	—			2,032			76			—			2,108
Interest expense	(72,061		)	162			—			—			(71,899		)
Gain on sale of assets and other	45			71			5			—			121
	182,382			21,649			81			(267,957		)	(63,845		)
Income (loss) before income taxes	178,847			257,444			18,079			(267,957		)	186,413
State income tax expense	—			(26		)	—			—			(26		)
Net income (loss)	178,847			257,418			18,079			(267,957		)	186,387
Allocation of net income attributable to noncontrolling interests	—			(3,020		)	(4,520		)	—			(7,540		)
Net income (loss) attributable to the Partnership	178,847			254,398			13,559			(267,957		)	178,847
Other comprehensive income (loss)	—			—			—			—			—
Comprehensive income (loss) attributable to the Partnership	$	178,847		$	254,398		$	13,559		$	(267,957	)	$	178,847

Condensed Consolidating Statement of Comprehensive Income



Year Ended December 31, 2017	Parent			Guarantor Restricted Subsidiaries			Non-Guarantor Non-Restricted Subsidiaries			Eliminations			Consolidated
	(In thousands)
Revenues:
Affiliates	$	—		$	351,395		$	25,741		$	—		$	377,136
Third parties	—			55,400			21,826			—			77,226
	—			406,795			47,567			—			454,362
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)	—			122,619			14,986			—			137,605
Depreciation and amortization	—			62,889			16,389			—			79,278
General and administrative	4,170			10,153			—			—			14,323
	4,170			195,661			31,375			—			231,206
Operating income (loss)	(4,170		)	211,134			16,192			—			223,156
Equity in earnings (loss) of subsidiaries	254,695			12,148			—			(266,843		)	—
Equity in earnings of equity method investments	—			12,510			—			—			12,510
Interest income	—			491			—			—			491
Interest expense	(43,260		)	(15,188		)	—			—			(58,448		)
Loss on early extinguishment of debt	(12,225		)	—			—			—			(12,225		)
Remeasurement gain on preexisting equity interests	—			36,254			—			—			36,254
Gain on sale of assets and other	—			417			5			—			422
	199,210			46,632			5			(266,843		)	(20,996		)
Income (loss) before income taxes	195,040			257,766			16,197			(266,843		)	202,160
State income tax expense	—			(249		)	—			—			(249		)
Net income (loss)	195,040			257,517			16,197			(266,843		)	201,911
Allocation of net income attributable to noncontrolling interests	—			(2,822		)	(4,049		)	—			(6,871		)
Net income (loss) attributable to the Partnership	195,040			254,695			12,148			(266,843		)	195,040
Other comprehensive income (loss)	(91		)	(91		)	—			91			(91		)
Comprehensive income (loss) attributable to the Partnership	$	194,949		$	254,604		$	12,148		$	(266,752	)	$	194,949

Condensed Consolidating Statement of Cash Flows



Year Ended December 31, 2019	Parent			Guarantor Restricted Subsidiaries			Non-Guarantor Non-Restricted Subsidiaries			Eliminations			Consolidated
	(In thousands)
Cash flows from operating activities	$	(62,138	)	$	333,786		$	36,857		$	(11,444	)	$	297,061

Cash flows from investing activities
Additions to properties and equipment	—			(28,497		)	(1,615		)	—			(30,112		)
Purchase of interest in Cushing Connect Pipeline & Terminal	—			(21,597		)	(17,886		)	21,597			(17,886		)
Proceeds from the sale of assets	—			532			—			—			532
Distributions in excess of equity in earnings of equity method investments	—			1,206			—			—			1,206
Distributions from UNEV in excess of earnings	—			15,556			—			(15,556		)	—
	—			(32,800		)	(19,501		)	6,041			(46,260		)
Cash flows from financing activities
Net borrowings under credit agreement	42,500			—			—			—			42,500
Net intercompany financing activities	299,363			(299,363		)	—			—			—
Contributions from partners	—			—			21,597			(21,597		)	—
Contributions from general partner	320			—			—			—			320
Contribution from noncontrolling interest	—			—			3,210			—			3,210
Distributions to HEP unitholders	(273,225		)	—			—			—			(273,225		)
Distributions to noncontrolling interest	—			—			(36,000		)	27,000			(9,000		)
Payments on finance leases	—			(2,471		)	—			—			(2,471		)
Purchase of units for incentive grants	(1,470		)	—			—			—			(1,470		)
Units withheld for tax withholding obligations	(423		)	—			—			—			(423		)
Other	(139		)	139			—			—			—
	66,926			(301,695		)	(11,193		)	5,403			(240,559		)
Cash and cash equivalents
Increase for the period	4,788			(709		)	6,163			—			10,242
Beginning of period	2			—			3,043			—			3,045
End of period	$	4,790		$	(709	)	$	9,206		$	—		$	13,287

Condensed Consolidating Statement of Cash Flows



Year Ended December 31, 2018	Parent			Guarantor Restricted Subsidiaries			Non-Guarantor Non-Restricted Subsidiaries			Eliminations			Consolidated
	(In thousands)
Cash flows from operating activities	$	(68,693	)	$	345,378		$	32,087		$	(13,559	)	$	295,213

Cash flows from investing activities
Additions to properties and equipment	—			(41,031		)	(6,269		)	—			(47,300		)
Business and asset acquisitions	—			(5,013		)	(38		)	—			(5,051		)
Purchase of controlling interests in SLC Pipeline and Frontier Aspen	—			(1,790		)	—			—			(1,790		)
Proceeds from sale of assets	—			210			—			—			210
Distributions from UNEV in excess of earnings	—			8,941			—			(8,941		)	—
Distribution in excess of equity in earnings in equity investments	—			1,588			—			—			1,588
	—			(37,095		)	(6,307		)	(8,941		)	(52,343		)

Cash flows from financing activities
Net borrowings under credit agreement	(89,000		)	—			—			—			(89,000		)
Net intercompany financing activities	307,587			(307,587		)	—			—			—
Proceeds from issuance of common units	114,771			—			—			—			114,771
Contributions from General partner	882			—			—			—			882
Distributions to noncontrolling interests	—			—			(30,000		)	22,500			(7,500		)
Distributions to HEP unitholders	(264,979		)	—			—			—			(264,979		)
Payments on finance leases	—			(1,201		)	—			—			(1,201		)
Deferred financing costs	—			6			—			—			6
Units withheld for tax withholding obligations	(568		)	—			—			—			(568		)
Other	—			(12		)	—			—			(12		)
	68,693			(308,794		)	(30,000		)	22,500			(247,601		)
Cash and cash equivalents
Increase (decrease) for the period	—			(511		)	(4,220		)	—			(4,731		)
Beginning of period	2			511			7,263			—			7,776
End of period	$	2		$	—		$	3,043		$	—		$	3,045

Condensed Consolidating Statement of Cash Flows



Year Ended December 31, 2017	Parent			Guarantor Restricted Subsidiaries			Non-Guarantor Non-Restricted Subsidiaries			Eliminations			Consolidated
	(In thousands)
Cash flows from operating activities	$	(51,235	)	$	268,978		$	32,892		$	(12,148	)	$	238,487

Cash flows from investing activities
Additions to properties and equipment	—			(41,827		)	(2,983		)	—			(44,810		)
Business and asset acquisitions	—			(245,446		)	—			—			(245,446		)
Proceeds from sale of assets	—			849			—			—			849
Distributions in excess of equity in earnings in equity investments	—			3,134			—			—			3,134
Distributions from UNEV in excess of earnings	—			7,352			—			(7,352		)	—
	—			(275,938		)	(2,983		)	(7,352		)	(286,273		)

Cash flows from financing activities
Net borrowings under credit agreement	1,012,000			(553,000		)	—			—			459,000
Net intercompany financing activities	(561,675		)	561,675			—			—			—
Redemption of notes	(309,750		)	—			—			—			(309,750		)
Proceeds from issuance of 6% Senior Notes	101,750			—			—			—			101,750
Proceeds from issuance of common units	52,100			10			—			—			52,110
Contributions from General Partner	1,440			(368		)	—			—			1,072
Distributions to HEP unitholders	(234,575		)	—			—			—			(234,575		)
Distributions to noncontrolling interests	—			—			(26,000		)	19,500			(6,500		)
Payments on finance leases	—			(1,480		)	—			—			(1,480		)
Deferred financing costs	(9,347		)	(35		)	—			—			(9,382		)
Units withheld for tax withholding obligations	(605		)	—			—			—			(605		)
Other	(103		)	368			—			—			265
	51,235			7,170			(26,000		)	19,500			51,905
Cash and cash equivalents
Increase for the period	—			210			3,909			—			4,119
Beginning of period	2			301			3,354			—			3,657
End of period	$	2		$	511		$	7,263		$	—		$	7,776

Description of Business and Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Business Description and Basis of Presentation

Holly Energy Partners, L.P. (“HEP”) together with its consolidated subsidiaries, is a publicly held master limited partnership. As of December 31, 2019, HollyFrontier Corporation (“HFC”) and its subsidiaries own a 57% limited partner interest and the non-economic general partner interest in HEP. We commenced operations on July 13, 2004, upon the completion of our initial public offering. In these consolidated financial statements, the words “we,” “our,” “ours” and “us” refer to HEP unless the context otherwise indicates.

On October 31, 2017, we closed on an equity restructuring transaction with HEP Logistics Holdings, L.P. (“HEP Logistics”), a wholly-owned subsidiary of HFC and the general partner of HEP, pursuant to which the incentive distribution rights ("IDRs") held by HEP Logistics were canceled, and HEP Logistics' 2% general partner interest in HEP was converted into a non-economic general partner interest in HEP. In consideration, we issued 37,250,000 of our common units to HEP Logistics. In addition, HEP Logistics agreed to waive $2.5 million of limited partner cash distributions for each of twelve consecutive quarters beginning with the first quarter the units issued as consideration were eligible to receive distributions. This waiver of limited partner cash distributions will expire after the cash distribution for the second quarter of 2020, which will be made during the third quarter of 2020. As a result of this transaction, no distributions were made on the general partner interest after October 31, 2017.

On January 25, 2018, we entered into a common unit purchase agreement in which certain purchasers agreed to purchase in a private placement 3,700,000 common units representing limited partner interests, at a price of $29.73 per common unit. The private placement closed on February 6, 2018, and we received proceeds of approximately $110 million, which were used to repay indebtedness under our revolving credit facility.

We own and operate petroleum product and crude oil pipelines, terminal, tankage and loading rack facilities and refinery processing units that support the refining and marketing operations of HFC and other refineries in the Mid-Continent, Southwest and Northwest regions of the United States and Delek US Holdings, Inc.’s (“Delek”) refinery in Big Spring, Texas. Additionally, we own a 75% interest in the UNEV Pipeline, LLC (“UNEV”), a 50% interest in Osage Pipe Line Company, LLC (“Osage”), a 50% interest in Cheyenne Pipeline LLC, and a 50% interest in Cushing Connect Pipeline & Terminal LLC.

We operate in two reportable segments, a Pipelines and Terminals segment and a Refinery Processing Unit segment. Disclosures around these segments are discussed in Note 16.

Our Pipelines and Terminals segment consists of:


•	26 main pipeline segments


•	Crude gathering networks in Texas and New Mexico


•	10 refined product terminals


•	1 crude terminal


•	31,800 track feet of rail storage located at two facilities


•	7 locations with truck and/or rail racks


•	Tankage at all six of HFC's refining facility locations

Our Refinery Processing Unit segment consists of five refinery processing units at two of HFC's refining facility locations.

We generate revenues by charging tariffs for transporting petroleum products and crude oil through our pipelines, by charging fees for terminalling and storing refined products and other hydrocarbons, providing other services at our storage tanks and terminals and by charging fees for processing hydrocarbon feedstocks through our refinery processing units. We do not take ownership of products that we transport, terminal, store or process, and therefore, we are not exposed directly to changes in commodity prices.

Consolidation and Common Control Transactions, Policy

Principles of Consolidation and Common Control Transactions

The consolidated financial statements include our accounts, our Predecessor's (defined below) and those of subsidiaries and joint ventures that we control. All significant intercompany transactions and balances have been eliminated. Certain prior period balances have been reclassified for consistency with current year presentation.

Most of our acquisitions from HFC occurred while we were a consolidated variable interest entity of HFC. Therefore, as an entity under common control with HFC, we recorded these acquisitions on our balance sheets at HFC's historical basis instead of our purchase price or fair value. U.S. generally accepted accounting principles ("GAAP") require transfers of a business between entities under common control to be accounted for as though the transfer occurred as of the beginning of the period of transfer,

and prior period financial statements and financial information are retrospectively adjusted to include the historical results and assets of the acquisitions from HFC for all periods presented prior to the effective dates of each acquisition. We refer to the historical results of the acquisitions prior to their respective acquisition dates as those of our "Predecessor." Many of these transactions are cash purchases and do not involve the issuance of equity; however, GAAP requires the retrospective adjustment of financial statements. Therefore, in such transactions, the prior year balance sheet includes as equity the amount of cost incurred by HFC to that date.

Use of Estimates, Policy

Use of Estimates

The preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.

Cash and Cash Equivalents, Policy

Cash and Cash Equivalents

For purposes of the statements of cash flows, we consider all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. The carrying amounts reported on the balance sheets approximate fair value due to the short-term maturity of these instruments.

Accounts Receivable, Policy

Accounts Receivable

The majority of the accounts receivable are due from affiliates of HFC or independent companies in the petroleum industry. Credit is extended based on evaluation of the customer's financial condition and, in certain circumstances, collateral such as letters of credit or guarantees, may be required. Credit losses are charged to income when accounts are deemed uncollectible and historically have been minimal.

Properties and Equipment, Policy

Properties and Equipment

Properties and equipment are stated at cost. Properties and equipment acquired from HFC while under common control of HFC are stated at HFC's historical basis. Depreciation is provided by the straight-line method over the estimated useful lives of the assets, primarily 15 to 25 years for terminal facilities and tankage, 25 to 30 years for pipelines, 25 years for refinery processing units and 3 to 10 years for corporate and other assets. We depreciate assets acquired under capital leases over the lesser of the lease term or the economic life of the assets. Maintenance, repairs and minor replacements are expensed as incurred. Costs of replacements constituting improvements are capitalized.

Intangible Assets, Policy

Intangible Assets

Intangible assets include transportation agreements and acquired customer relationship intangible assets. Intangible assets are stated at acquisition date fair value and are being amortized over their useful lives using the straight-line method.

Goodwill and Long-Lived Assets, Policy

Goodwill and Long-Lived Assets

Goodwill represents the excess of our cost of an acquired business over the fair value of the assets acquired, less liabilities assumed. Goodwill is not amortized. We test goodwill at the reporting unit level for impairment annually and between annual tests if events or changes in circumstances indicate the carrying amount may exceed fair value. Our goodwill impairment testing first entails a comparison of our reporting unit fair values relative to their respective carrying values, including goodwill. If carrying value exceeds fair value for a reporting unit, we measure goodwill impairment as the excess of the carrying amount of reporting unit goodwill over the implied fair value of that goodwill based on estimates of the fair value of all assets and liabilities in the reporting unit.

In 2019, we assessed qualitative factors such as macroeconomic conditions, industry considerations, cost factors, and reporting unit financial performance and determined it was not more likely than not that the fair value of our reporting units were less than the respective carrying value. Therefore, in accordance with GAAP, further testing was not required. In 2018, we used the present value of the expected future net cash flows and market multiple analyses to determine the estimated fair values of the reporting units. The impairment test requires the use of projections, estimates and assumptions as to the future performance of our operations. Actual results could differ from projections resulting in revisions to our assumptions, and if required, could result in the recognition of an impairment loss.

We evaluate long-lived assets, including finite intangible assets, for potential impairment by identifying whether indicators of impairment exist and, if so, assessing whether the long-lived assets are recoverable from estimated future undiscounted cash flows. The actual amount of impairment loss, if any, to be recorded is equal to the amount by which a long-lived asset's carrying value exceeds its fair value.

There have been no impairments to goodwill or our long-lived assets through December 31, 2019.

Investment in Equity Method Investments, Policy

Investment in Equity Method Investments

We account for our interests in noncontrolling joint venture interests using the equity method of accounting, whereby we record our pro-rata share of earnings of these companies, and contributions to and distributions from the joint ventures as adjustments to our investment balances. The difference between the cost of an investment and our proportionate share of the underlying equity in net assets recorded on the investee's books is allocated to the various assets and liabilities of the equity method investment.

The following table summarizes our recorded investments compared to our share of underlying equity for each investee. We are amortizing the differences as adjustments to our pro-rata share of earnings over the useful lives of the underlying assets of these joint ventures.

Asset Retirement Obligations, Policy

Asset Retirement Obligations

We record legal obligations associated with the retirement of certain of our long-lived assets that result from the acquisition, construction, development and/or the normal operation of our long-lived assets. The fair value of the estimated cost to retire a tangible long-lived asset is recorded in the period in which the liability is incurred and when a reasonable estimate of the fair value of the liability can be made. For our pipeline assets, the right-of-way agreements typically do not require the dismantling, removal and reclamation of the right-of-way upon cessation of the pipeline service. Additionally, management is unable to predict when, or if, our pipelines and related facilities would become obsolete and require decommissioning. Accordingly, we have recorded no liability or corresponding asset related to an asset retirement obligation for the majority of our pipelines as both the amounts and timing of such potential future costs are indeterminable. For our remaining assets, at December 31, 2019 and 2018, we have asset retirement obligations of $7.7 million and $8.9 million, respectively, that are recorded under “Other long-term liabilities” in our consolidated balance sheets.

Class B Unit, Policy

Class B Unit

Under the terms of the transaction to acquire HFC's 75% interest in UNEV, we issued HFC a Class B unit comprising a noncontrolling equity interest in a wholly-owned subsidiary subject to redemption to the extent that HFC is entitled to a 50% interest in our share of annual UNEV earnings before interest, income taxes, depreciation, and amortization above $30 million beginning July 1, 2016, and ending in June 2032, subject to certain limitations. Such contingent redemption payments are limited to the unredeemed value of the Class B Unit. However, to the extent earnings thresholds are not achieved, no redemption payments are required. No redemption payments have been required to date.

Contemporaneously with this transaction, HFC (our general partner) agreed to forego its right to incentive distributions of up to $1.25 million per quarter over twelve consecutive quarterly periods following the closing of the transaction and up to an additional four quarters if HFC's Woods Cross refinery expansion did not attain certain thresholds. HEP Logistics' waiver of its right to incentive distributions of $1.25 million per quarter ended with the distribution paid in the third quarter of 2016.

Pursuant to the terms of the transaction agreements, the Class B unit increases by the amount of each foregone incentive distribution and by a 7% factor compounded annually on the outstanding unredeemed balance through its expiration date. At our option, we may redeem, in whole or in part, the Class B unit at the current unredeemed value based on the calculation described. The Class B unit had a carrying value of 49.4 million at December 31, 2019, and 46.2 million at December 31, 2018.

Revenue Recognition, Policy

Revenue Recognition

Revenues are generally recognized as products are shipped through our pipelines and terminals, feedstocks are processed through our refinery processing units or other services are rendered. The majority of our contracts with customers meet the definition of a lease since (1) performance of the contracts is dependent on specified property, plant, or equipment and (2) it is remote that one or more parties other than the customer will take more than a minor amount of the output associated with the specified property, plant, or equipment. Prior to the adoption of the new lease standard (see below), we bifurcated the consideration received between lease and service revenue. The new lease standard allows the election of a practical expedient whereby a lessor does not have to separate non-lease (service) components from lease components under certain conditions. The majority of our contracts meet these conditions, and we have made this election for those contracts. Under this practical expedient, we treat the combined components as a single performance obligation in accordance with Accounting Standards Codification (“ASC”) 606, which largely codified ASU 2014-09, if the non-lease (service) component is the dominant component. If the lease component is the dominant component, we treat the combined components as a lease in accordance with ASC 842, which largely codified ASU 2016-02.

See Note 4 for further discussion of revenue recognition.

Prior to the adoption of ASC 606 on January 1, 2018, billings to customers for their obligations under their quarterly minimum revenue commitments were recorded as deferred revenue liabilities if the customer had the right to receive future services for these billings. The revenue was recognized at the earlier of:


•	the customer receiving the future services provided by these billings,


•	the period in which the customer was contractually allowed to receive the services expired, or


•	our determination that we would not be required to provide services within the allowed period.

We determined that we would not be required to provide services within the allowed period when, based on current and projected shipping levels, our pipeline systems would not have the necessary capacity to enable a customer to exceed its minimum volume levels to such a degree as to utilize the shortfall credit within its respective contractual shortfall make-up period.

We have additional revenues under an operating lease to a third party of an interest in the capacity of one of our pipelines.

We have other cost reimbursement provisions in our throughput / storage agreements providing that customers (including HFC) reimburse us for certain costs. Such reimbursements are recorded as revenue or deferred revenue depending on the nature of the cost. Deferred revenue is recognized over the remaining contractual term of the related throughput agreement.

Taxes billed and collected from our pipeline and terminal customers are recorded on a net basis with no effect on net income.

Several of our contracts include incentive or reduced tariffs once a certain quarterly volume is met. Revenue from the variable element of these transactions is recognized based on the actual volumes shipped as it relates specifically to rendering the services during the applicable quarter.

The majority of our long-term transportation contracts specify minimum volume requirements, whereby, we bill a customer for a minimum level of shipments in the event a customer ships below their contractual requirements. If there are no future performance obligations, we will recognize these deficiency payments in revenue.

In certain of these throughput agreements, a customer may later utilize such shortfall billings as credit towards future volume shipments in excess of its minimum levels within its respective contractual shortfall make-up period. Such amounts represent an obligation to perform future services, which may be initially deferred and later recognized as revenue based on estimated future shipping levels, including the likelihood of a customer’s ability to utilize such amounts prior to the end of the contractual shortfall make-up period. We recognize these deficiency payments in revenue when we do not expect we will be required to satisfy these performance obligations in the future based on the pattern of rights exercised by the customer.

Environmental Costs, Policy

Environmental Costs

Environmental costs are expensed if they relate to an existing condition caused by past operations and do not contribute to current or future revenue generation. Liabilities are recorded when site restoration and environmental remediation, cleanup and other obligations are either known or considered probable and can be reasonably estimated. Such estimates require judgment with respect to costs, time frame and extent of required remedial and clean-up activities and are subject to periodic adjustments based on currently available information.

Under the Omnibus Agreement and certain transportation agreements and purchase agreements with HFC, HFC has agreed to indemnify us, subject to certain monetary and time limitations, for environmental noncompliance and remediation liabilities associated with certain assets transferred to us from HFC occurring or existing prior to the date of such transfers. We have an

environmental agreement with Delek with respect to pre-closing environmental costs and liabilities relating to the pipelines and terminals acquired from Delek in 2005, under which Delek will indemnify us subject to certain monetary and time limitations. Environmental costs recoverable through insurance, indemnification agreements or other sources are included in other assets to the extent such recoveries are considered probable.

Income Tax, Policy

Income Tax

We are subject to the Texas margin tax that is based on our Texas sourced taxable margin. The tax is calculated by applying a tax rate to a base that considers both revenues and expenses and therefore has the characteristics of an income tax.

We are organized as a pass-through entity for federal income tax purposes. As a result, our partners are responsible for federal income taxes based on their respective share of taxable income.

Net income for financial statement purposes may differ significantly from taxable income reportable to unitholders as a result of differences between the tax basis and financial reporting basis of assets and liabilities and the taxable income allocation requirements under the partnership agreement.

Net Income per Limited Partners' Unit, Policy

Net Income per Limited Partners' Unit

Net income per unit applicable to the limited partners was computed using the two-class method since we had more than one class of participating securities during the period from January 1, 2017 through October 31, 2017. The classes of participating securities during this period included common units, general partner units and IDRs. Due to the equity restructuring transaction described above, as of December 31, 2017, we had one class of security outstanding, common units. To the extent net income attributable to the partners exceeds or is less than cash distributions, this difference is allocated to the partners based on their weighted-average ownership percentage during the period, after consideration of any priority allocations of earnings. Other participating securities and dilutive securities are not significant.

New Accounting Pronouncements, Policy

Accounting Pronouncement Adopted During the Periods Presented

Goodwill Impairment Testing

In January 2017, Accounting Standard Update (“ASU”) 2017-04, “Simplifying the Test for Goodwill Impairment,” was issued amending the testing for goodwill impairment by eliminating Step 2 from the goodwill impairment test. Step 2 measured a goodwill impairment loss by comparing the implied fair value of a reporting unit’s goodwill with the carrying amount of that goodwill. Under this standard, goodwill impairment is measured as the excess of the carrying amount of the reporting unit over the related fair value. We adopted this standard effective in the second quarter of 2019, and the adoption of this standard had no effect on our financial condition, results of operations or cash flows.

Leases

In February 2016, ASU No. 2016-02, “Leases” (“ASC 842”) was issued requiring leases to be measured and recognized as a lease liability, with a corresponding right-of-use asset on the balance sheet. We adopted this standard effective January 1, 2019, and we elected to adopt using the modified retrospective transition method, whereby comparative prior period financial information will not be restated and will continue to be reported under the lease accounting standard in effect during those periods. We also elected practical expedients provided by the new standard, including the package of practical expedients and the short-term lease recognition practical expedient, which allows an entity to not recognize on the balance sheet leases with a term of 12 months or less. Upon adoption of this standard, we recognized $78.4 million of lease liabilities and corresponding right-of-use assets on our consolidated balance sheet. See Notes 4 and 5 of Notes to the Consolidated Financial Statements for additional information on our lease policies.

Revenue Recognition

In May 2014, an accounting standard update was issued requiring revenue to be recognized when promised goods or services are transferred to customers in an amount that reflects the expected consideration for these goods or services. This standard had an effective date of January 1, 2018, and we accounted for the new guidance using the modified retrospective implementation method, whereby a cumulative effect adjustment was recorded to retained earnings as of the date of initial application. In preparing for adoption, we evaluated the terms, conditions and performance obligations under our existing contracts with customers. Furthermore, we implemented policies to comply with this new standard. See above and Note 4 for additional information on our revenue recognition policies.

Business Combinations

In December 2014, an accounting standard update was issued to provide new guidance on the definition of a business in relation to accounting for identifiable intangible assets in business combinations. This standard had an effective date of January 1, 2018, and had no effect on our financial condition, results of operations or cash flows.

Financial Assets and Liabilities

In January 2016, an accounting standard update was issued requiring changes in the accounting and disclosures for financial instruments. This standard was effective beginning with our 2018 reporting year and had no effect on our financial condition, results of operations or cash flows.

New Accounting Pronouncements Not yet Adopted

Accounting Pronouncements Not Yet Adopted

Credit Losses Measurement

In June 2016, ASU 2016-13, “Measurement of Credit Losses on Financial Instruments,” was issued requiring measurement of all expected credit losses for certain types of financial instruments, including trade receivables, held at the reporting date based on historical experience, current conditions and reasonable and supportable forecasts. This standard is effective January 1, 2020, and our preliminary review of historic and expected credit losses indicates the amount of expected credit losses upon adoption would not have a material impact on our financial condition, results of operations or cash flows.

Acquisitions (Tables)

12 Months Ended

Dec. 31, 2019

Business Combinations [Abstract]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

The following summarizes the final estimated value of assets and liabilities acquired:



	(in thousands)
Cash and cash equivalents	$	4,609
Accounts receivable	5,164
Prepaid and other current assets	8
Properties and equipment	275,061
Intangible assets	70,182
Goodwill	13,845
Accounts payable	(3,598		)
Accrued property taxes	(1,438		)
Net assets acquired	$	363,833

Business Acquisition, Pro Forma Information [Table Text Block]

The following unaudited pro forma financial information combines the historical operations of HEP, SLC Pipeline and Frontier Aspen as if the acquisition had occurred on January 1, 2017:



	Years Ended December 31,
	2017

Revenues	$	489,382
Net income attributable to the partners	$	161,900

Description of Business and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Equity Method Investments [Table Text Block]



	Balance at December 31, 2019
	Underlying Equity		Recorded Investment Balance		Difference
	(in thousands)
Equity Method Investments
Osage Pipe Line Company, LLC	$	9,664	$	39,277	$	(29,613	)
Cheyenne Pipeline LLC	30,080		43,710		(13,630		)
Cushing Connect Terminal Holdings LLC	51,019		37,084		13,935
Total	$	90,763	$	120,071	$	(29,308	)



	Balance at December 31, 2018
	Underlying Equity		Recorded Investment Balance		Difference
	(in thousands)
Equity Method Investments
Osage Pipe Line Company, LLC	$	9,964	$	40,483	$	(30,519	)
Cheyenne Pipeline LLC	29,358		43,357		(13,999		)
Total	$	39,322	$	83,840	$	(44,518	)

Revenues (Tables)

12 Months Ended

Dec. 31, 2019

Revenue from Contract with Customer [Abstract]

Schedule of Cumulative Effect of Adjustment



	Prior to Adoption		Increase (Decrease)			As Adjusted
	(In thousands)
Deferred revenue	$	9,598	$	(1,320	)	$	8,278
Partners’ equity: Common unitholders	$	393,959	$	1,320		$	395,279

Schedule of Contract Asset and Contract Liability Balances

Our consolidated balance sheet as of December 31, 2019, included the contract assets and liabilities in the table below.



	December 31, 2019			December 31, 2018
	(In thousands)
Contract assets	$	5,675		$	1,818
Contract liabilities	$	(650	)	$	(1,821	)

Schedule of Future Performance Obligations

We expect to recognize revenue for these unfulfilled performance obligations as shown in the table below (amounts shown in table include both service and lease revenues):



Years Ending December 31,	(In millions)
2020	$	369
2021	359
2022	331
2023	294
2024	257
Thereafter	825
Total	$	2,435

Schedule of Disaggregated Revenue

Disaggregated revenues are as follows:



	Years Ended December 31,
	2019		2018		2017
	(In thousands)
Pipelines	$	292,631	$	283,507	$	235,040
Terminals, tanks and loading racks	160,467		147,534		142,418
Refinery processing units	79,679		75,179		76,904
	$	532,777	$	506,220	$	454,362

Leases (Tables)

12 Months Ended

Dec. 31, 2019

Leases [Abstract]

Schedule of Supplemental Balance Sheet Information

Supplemental balance sheet information related to leases was as follows (in thousands, except for lease term and discount rate):



	December 31, 2019

Operating leases:
Operating lease right-of-use assets	$	3,255

Current operating lease liabilities	1,126
Noncurrent operating lease liabilities	2,482
Total operating lease liabilities	$	3,608

Finance leases:
Properties and equipment	$	6,968
Accumulated amortization	(4,547		)
Properties and equipment, net	$	2,421

Current finance lease liabilities	$	3,224
Noncurrent finance lease liabilities	70,475
Total finance lease liabilities	$	73,699

Weighted average remaining lease term (in years)
Operating leases	6.5
Finance leases	17.0

Weighted average discount rate
Operating leases	5%
Finance leases	6%

Schedule of Supplemental Cash Flow Information and Components of Lease Expense

The components of lease expense were as follows:



	Year Ended December 31, 2019
	(In thousands)
Operating lease costs	$	2,975
Finance lease costs
Amortization of assets	940
Interest on lease liabilities	2,126
Variable lease cost	159
Total net lease cost	$	6,200

Supplemental cash flow and other information related to leases were as follows:



	Year Ended December 31, 2019
	(In thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows on operating leases	$	4,055
Operating cash flows on finance leases	$	2,285
Financing cash flows on finance leases	$	2,471

Schedule of Operating Lease Maturities

Maturities of lease liabilities were as follows:



	December 31, 2019
	Operating			Finance
	(In thousands)
2020	$	901		$	7,482
2021	853			7,031
2022	509			6,902
2023	423			6,964
2024	386			6,500
2025 and thereafter	1,148			80,313
Total lease payments	4,220			115,192
Less: Imputed interest	(612		)	(41,493		)
Total lease obligations	3,608			73,699
Less: Current obligations	(1,126		)	(3,224		)
Long-term lease obligations	$	2,482		$	70,475

Schedule of Finance Lease Maturities

Maturities of lease liabilities were as follows:



	December 31, 2019
	Operating			Finance
	(In thousands)
2020	$	901		$	7,482
2021	853			7,031
2022	509			6,902
2023	423			6,964
2024	386			6,500
2025 and thereafter	1,148			80,313
Total lease payments	4,220			115,192
Less: Imputed interest	(612		)	(41,493		)
Total lease obligations	3,608			73,699
Less: Current obligations	(1,126		)	(3,224		)
Long-term lease obligations	$	2,482		$	70,475

Schedule of Sales-Type Lease Gain

Therefore, we recognized a gain on sales-type leases during the year ended December 31, 2019 composed of the following:



	(In thousands)

Net investment in leases	$	122,800
Properties and equipment, net	(15,031		)
Operating lease right-of-use assets, net	(72,603		)
Gain on sales-type leases	$	35,166

Schedule of Lease Income

Lease income recognized was as follows:



	Years Ended December 31,
	2019		2018
	(In thousands)
Operating lease revenues	$	373,517	$	278,624
Direct financing lease interest income	$	2,082	$	2,108
Gain on sales-type leases	$	35,166	$	—
Sales-type lease interest income	$	3,340	$	—
Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable	$	4,794	$	—

Schedule of Minimum Undiscounted Lease Payments

Annual minimum undiscounted lease payments under our leases were as follows as of December 31, 2019:



	Operating		Finance		Sales-type
Years Ending December 31,	(In thousands)
2020	$	310,941	$	2,112	$	9,501
2021	304,883		2,128		9,501
2022	303,468		2,145		9,501
2023	272,784		2,162		9,501
2024	235,009		2,179		9,501
Thereafter	728,110		40,786		42,754
Total	$	2,155,195	$	51,512	$	90,259

Schedule of Net Investment in Leases

Net investments in leases recorded on our balance sheet were composed of the following:



	December 31, 2019				December 31, 2018
	Sales-type Leases		Direct Financing Leases		Sales-type Leases		Direct Financing Leases
	(In thousands)				(In thousands)
Lease receivables⁽¹⁾	$	68,457	$	16,511	$	—	$	16,549
Unguaranteed residual assets	52,933		—		—		—
Net investment in leases	$	121,390	$	16,511	$	—	$	16,549

(1)

Current portion of lease receivables included in prepaid and other current assets on the balance sheet.

Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2019

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Financial Instruments Measured on Recurring Basis

The carrying amounts and estimated fair values of our senior notes were as follows:



		December 31, 2019				December 31, 2018
Financial Instrument	Fair Value Input Level	Carrying Value		Fair Value		Carrying Value		Fair Value
		(In thousands)
Liabilities:
6.0% Senior Notes	Level 2	$	496,531	$	522,045	$	495,900	$	488,310

Properties and Equipment (Tables)

12 Months Ended

Dec. 31, 2019

Property, Plant and Equipment [Abstract]

Properties and Equipment

The carrying amounts of our properties and equipment are as follows:



	December 31, 2019		December 31, 2018
	(In thousands)
Pipelines, terminals and tankage	$	1,602,231	$	1,571,338
Refinery assets	348,093		347,338
Land and right of way	86,190		86,298
Construction in progress	10,930		23,482
Other	14,110		41,250
	2,061,554		2,069,706
Less accumulated depreciation	594,455		531,051
	$	1,467,099	$	1,538,655

Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2019

Finite-Lived Intangible Assets, Gross [Abstract]

Intangible Assets by Major Class

The carrying amounts of our intangible assets are as follows:



	Useful Life	December 31, 2019		December 31, 2018
		(In thousands)
Delek transportation agreement	30 years	$	59,933	$	59,933
HFC transportation agreements	10-15 years	75,131		75,131
Customer relationships	10 years	69,683		69,683
Other	20 years	50		50
		204,797		204,797
Less accumulated amortization		103,475		89,468
		$	101,322	$	115,329

Employees, Retirement and Incentive Plans (Tables)

12 Months Ended

Dec. 31, 2019

Share-based Payment Arrangement [Abstract]

Schedule of Nonvested Restricted Stock Units Activity

A summary of restricted and phantom unit activity and changes during the year ended December 31, 2019, is presented below:



Restricted and Phantom Units	Units		Weighted- Average Grant-Date Fair Value
Outstanding at January 1, 2019 (nonvested)	138,016		$	31.35
Granted	95,300		23.52
Vesting and transfer of common units to recipients	(64,732	)	31.96
Forfeited	(23,379	)	29.57
Outstanding at December 31, 2019 (nonvested)	145,205		$	26.22

Schedule of Nonvested Performance-based Units Activity

A summary of performance unit activity and changes for the year ended December 31, 2019, is presented below:



Performance Units	Units
Outstanding at January 1, 2019 (nonvested)	51,748
Granted	17,010
Vesting and transfer of common units to recipients	(10,113	)
Forfeited	(5,200	)
Outstanding at December 31, 2019 (nonvested)	53,445

Debt (Tables)

12 Months Ended

Dec. 31, 2019

Debt Instruments [Abstract]

Schedule of Long-term Debt Instruments

Long-term Debt

The carrying amounts of our long-term debt are as follows:



	December 31, 2019			December 31, 2018
	(In thousands)
Credit Agreement
Amount outstanding	$	965,500		$	923,000

6% Senior Notes
Principal	500,000			500,000
Unamortized premium and debt issuance costs	(3,469		)	(4,100		)
	496,531			495,900

Total long-term debt	$	1,462,031		$	1,418,900

Schedule of Maturities of Long-term Debt

Maturities of our long-term debt are as follows as of December 31, 2019:



Years Ending December 31,	(In thousands)
2020	$	—
2021	—
2022	965,500
2023	—
2024	500,000
Thereafter	—
Total	$	1,465,500

Schedule of Interest Expense and Other Debt Information

Interest expense consists of the following components:



	Years Ended December 31,
	2019		2018		2017
	(In thousands)
Interest on outstanding debt:
Credit Agreement, net of interest on interest rate swaps	$	40,008	$	37,266	$	28,928
6% Senior Notes	30,000		30,000		25,813
Amortization of premium and deferred debt issuance costs	3,080		3,041		3,063
Commitment fees and other	1,638		1,777		1,520
Interest on finance leases	2,126		127		128
Total interest incurred	76,852		72,211		59,452
Less capitalized interest	29		312		1,004
Interest expense	$	76,823	$	71,899	$	58,448
Cash paid for interest	$	73,868	$	69,112	$	62,395

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

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+ Details

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2019

Commitments and Contingencies Disclosure [Abstract]

Commitments Disclosure Site Service Agreements

At December 31, 2019, these minimum future contractual obligations and other miscellaneous obligations having terms in excess of one year are as follows:



Years Ending December 31,	(In thousands)
2020	$	7,594
2021	7,467
2022	6,946
2023	5,705
2023	5,625
Thereafter	224,697
Total	$	258,034

Partners' Equity Income Allocations and Cash Distributions (Tables)

12 Months Ended

Dec. 31, 2019

Partners' Capital [Abstract]

Schedule of Allocation of General Partner Interest in Net Income

The following table presents the allocation of the general partner interest in net income for the periods presented below:



	Years Ended December 31,
	2019		2018		2017
	(In thousands)
General partner interest in net income	$	—	$	—	$	919
General partner incentive distribution	—		—		34,128
Total general partner interest in net income	$	—	$	—	$	35,047

Schedule of Distributions Made to Partners Percentages



	Total Quarterly Distribution	Marginal Percentage Interest in Distributions
	Target Amount	Unitholders	General Partner
Minimum quarterly distribution	$0.25	98%	2%
First target distribution	Up to $0.275	98%	2%
Second target distribution	above $0.275 up to $0.3125	85%	15%
Third target distribution	above $0.3125 up to $0.375	75%	25%
Thereafter	Above $0.375	50%	50%

Schedule of Distributions Made to Members or Limited Partners, by Distribution

The following table presents the allocation of our regular quarterly cash distributions to the general and limited partners for the periods in which they apply. Our distributions are declared subsequent to quarter end; therefore, the amounts presented do not reflect distributions paid during the periods presented below.



	Years Ended December 31,
	2019		2018		2017
	(In thousands, except per unit data)
General partner interest in distribution	$	—	$	—	$	2,335
General partner incentive distribution	—		—		34,128
Total general partner distribution	—		—		36,463
Limited partner distribution	273,768		269,284		206,846
Total regular quarterly cash distribution	$	273,768	$	269,284	$	243,309
Cash distribution per unit applicable to limited partners	$	2.6875	$	2.6475	$	2.5475

Net Income Per Limited Partner Unit (Tables)

12 Months Ended

Dec. 31, 2019

Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]

Schedule of Net Income per Limited Partner Unit

For purposes of applying the two-class method including the allocation of cash distributions in excess of earnings, net income per limited partner unit is computed as follows:



	Years Ended December 31,
	2019			2018			2017
	(in thousands)
Net income attributable to the partners	$	224,884		$	178,847		$	195,040
Less: General partner’s distribution declared (including IDRs)	—			—			(36,463		)
Limited partner’s distribution declared on common units	(273,768		)	(269,284		)	(206,846		)
Distributions in excess of net income attributable to the partners	$	(48,884	)	$	(90,437	)	$	(48,269	)



	General Partner (including IDRs)			Limited Partners’ Common Units			Total
	(In thousands, except per unit data)
Year Ended December 31, 2019
Net income attributable to the partners:
Distributions declared	$	—		$	273,768		$	273,768
Distributions in excess of net income attributable to partnership	—			(48,884		)	(48,884		)
Net income attributable to the partners	$	—		$	224,884		$	224,884
Weighted average limited partners' units outstanding				105,440
Limited partners' per unit interest in earnings - basic and diluted				$	2.13

Year Ended December 31, 2018
Net income attributable to the partners:
Distributions declared	$	—		$	269,284		$	269,284
Distributions in excess of net income attributable to partnership	—			(90,437		)	(90,437		)
Net income attributable to the partners	$	—		$	178,847		$	178,847
Weighted average limited partners' units outstanding				105,042
Limited partners' per unit interest in earnings - basic and diluted				$	1.70

Year Ended December 31, 2017
Net income attributable to the partners:
Distributions declared	$	36,463		$	206,846		$	243,309
Distributions in excess of net income attributable to partnership	(1,416		)	(46,853		)	(48,269		)
Net income attributable to the partners	$	35,047		$	159,993		$	195,040
Weighted average limited partners' units outstanding				70,291
Limited partners' per unit interest in earnings - basic and diluted				$	2.28

Operatng Segments (Tables)

12 Months Ended

Dec. 31, 2019

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment



	Years Ended December 31,
	2019			2018			2017
	(in thousands)
Revenues:
Pipelines and terminals - affiliate	$	332,071		$	322,629		$	300,232
Pipelines and terminals - third-party	121,027			108,412			77,226
Refinery processing units - affiliate	79,679			75,179			76,904
Total segment revenues	$	532,777		$	506,220		$	454,362

Segment operating income:
Pipelines and terminals	$	241,843		$	230,116		$	204,970
Refinery processing units	32,233			31,182			32,509
Total segment operating income	274,076			261,298			237,479
Unallocated general and administrative expenses	(10,251		)	(11,040		)	(14,323		)
Interest and financing costs, net	(71,306		)	(69,791		)	(57,957		)
Loss on early extinguishment of debt	—			—			(12,225		)
Equity in earnings of unconsolidated affiliates	5,180			5,825			12,510
Gain on sales-type leases	35,166			—			—
Gain on sale of assets and other	272			121			36,676
Income before income taxes	$	233,137		$	186,413		$	202,160

Capital Expenditures:⁽¹⁾
Pipelines and terminals	$	28,743		$	53,957		$	289,993
Refinery processing units	1,369			184			263
Total capital expenditures	$	30,112		$	54,141		$	290,256



	December 31, 2019		December 31, 2018
	(in thousands)
Identifiable assets:
Pipelines and terminals⁽²⁾	$	1,749,843	$	1,694,101
Refinery processing units	305,897		312,888
Other	143,492		95,551
Total identifiable assets	$	2,199,232	$	2,102,540

Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2019

Quarterly Financial Data [Abstract]

Schedule of Quarterly Financial Information

Summarized quarterly financial data is as follows:



	First		Second		Third		Fourth		Total
	(In thousands, except per unit data)
Year Ended December 31, 2019
Revenues	$	134,497	$	130,751	$	135,895	$	131,634	$	532,777
Operating income	70,534		63,914		64,136		65,241		263,825
Income before income taxes	53,830		47,129		84,214		47,964		233,137
Net income	53,794		47,159		84,184		47,959		233,096
Net income attributable to the partners⁽¹⁾	51,182		45,690		82,345		45,667		224,884
Limited partners’ per unit interest in earnings – basic and diluted	$	0.49	$	0.43	$	0.78	$	0.43	$	2.13
Distributions per limited partner unit	$	0.6700	$	0.6725	$	0.6725	$	0.6725	$	2.6875

Year Ended December 31, 2018
Revenues	$	128,884	$	118,760	$	125,784	$	132,792	$	506,220
Operating income	64,418		56,946		62,923		65,971		250,258
Income before income taxes	48,717		41,527		46,573		49,596		186,413
Net income	48,635		41,499		46,534		49,719		186,387
Net income attributable to the partners	46,168		40,143		45,003		47,533		178,847
Limited partners’ per unit interest in earnings – basic and diluted	$	0.44	$	0.38	$	0.43	$	0.45	$	1.70
Distributions per limited partner unit	$	0.6550	$	0.6600	$	0.6650	$	0.6675	$	2.6475

Supplemental Guarantor / Non-Guarantor Financial Information (Tables)

12 Months Ended

Dec. 31, 2019

Supplemental Guarantor / Non-Guarantor Financial Information [Abstract]

Condensed Consolidating Balance Sheet



December 31, 2019	Parent		Guarantor Restricted Subsidiaries			Non-Guarantor Non-Restricted Subsidiaries		Eliminations			Consolidated
	(In thousands)
ASSETS
Current assets:
Cash and cash equivalents	$	4,790	$	(709	)	$	9,206	$	—		$	13,287
Accounts receivable	—		60,229			8,549		(331		)	68,447
Prepaid and other current assets	282		6,710			637		—			7,629
Total current assets	5,072		66,230			18,392		(331		)	89,363

Properties and equipment, net	—		1,133,534			333,565		—			1,467,099
Operating lease right-of-use assets	—		3,243			12		—			3,255
Net investment in leases	—		134,886			—		—			134,886
Investment in subsidiaries	1,844,812		275,279			—		(2,120,091		)	—
Intangible assets, net	—		101,322			—		—			101,322
Goodwill	—		270,336			—		—			270,336
Equity method investments	—		82,987			37,084		—			120,071
Other assets	6,722		6,178			—		—			12,900
Total assets	$	1,856,606	$	2,073,995		$	389,053	$	(2,120,422	)	$	2,199,232

LIABILITIES AND PARTNERS’ EQUITY
Current liabilities:
Accounts payable	$	—	$	29,895		$	4,991	$	(331	)	$	34,555
Accrued interest	13,206		—			—		—			13,206
Deferred revenue	—		9,740			650		—			10,390
Accrued property taxes	—		2,737			1,062		—			3,799
Current operating lease liabilities	—		1,114			12		—			1,126
Current finance lease liabilities	—		3,224			—		—			3,224
Other current liabilities	6		2,293			6		—			2,305
Total current liabilities	13,212		49,003			6,721		(331		)	68,605

Long-term debt	1,462,031		—			—		—			1,462,031
Noncurrent operating lease liabilities	—		2,482			—		—			2,482
Noncurrent finance lease liabilities	—		70,475			—		—			70,475
Other long-term liabilities	260		12,150			398		—			12,808
Deferred revenue	—		45,681			—		—			45,681
Class B unit	—		49,392			—		—			49,392
Equity - partners	381,103		1,844,812			275,279		(2,120,091		)	381,103
Equity - noncontrolling interest	—		—			106,655		—			106,655
Total liabilities and partners’ equity	$	1,856,606	$	2,073,995		$	389,053	$	(2,120,422	)	$	2,199,232

Condensed Consolidating Balance Sheet



December 31, 2018	Parent		Guarantor Restricted Subsidiaries		Non-Guarantor Non-Restricted Subsidiaries		Eliminations			Consolidated
	(In thousands)
ASSETS
Current assets:
Cash and cash equivalents	$	2	$	—	$	3,043	$	—		$	3,045
Accounts receivable	—		53,376		5,994		(252		)	59,118
Prepaid and other current assets	217		3,542		552		—			4,311
Total current assets	219		56,918		9,589		(252		)	66,474

Properties and equipment, net	—		1,193,181		345,474		—			1,538,655
Net investment in leases	—		16,488		—		—			16,488
Investment in subsidiaries	1,850,416		264,378		—		(2,114,794		)	—
Intangible assets, net	—		115,329		—		—			115,329
Goodwill	—		270,336		—		—			270,336
Equity method investments	—		83,840		—		—			83,840
Other assets	9,291		2,127		—		—			11,418
Total assets	$	1,859,926	$	2,002,597	$	355,063	$	(2,115,046	)	$	2,102,540

LIABILITIES AND PARTNERS’ EQUITY
Current liabilities:
Accounts payable	$	—	$	30,325	$	584	$	(252	)	$	30,657
Accrued interest	13,302		—		—		—			13,302
Deferred revenue	—		8,065		632		—			8,697
Accrued property taxes	—		744		1,035		—			1,779
Current finance lease liabilities	—		936		—		—			936
Other current liabilities	29		2,493		4		—			2,526
Total current liabilities	13,331		42,563		2,255		(252		)	57,897

Long-term debt	1,418,900		—		—		—			1,418,900
Noncurrent finance lease liabilities	—		867		—		—			867
Other long-term liabilities	260		13,876		304		—			14,440
Deferred revenue	—		48,714		—		—			48,714
Class B unit	—		46,161		—		—			46,161
Equity - partners	427,435		1,850,416		264,378		(2,114,794		)	427,435
Equity - noncontrolling interest	—		—		88,126		—			88,126
Total liabilities and partners’ equity	$	1,859,926	$	2,002,597	$	355,063	$	(2,115,046	)	$	2,102,540

Condensed Consolidating Statement of Comprehensive Income



Year Ended December 31, 2019	Parent			Guarantor Restricted Subsidiaries			Non-Guarantor Non-Restricted Subsidiaries			Eliminations			Consolidated
	(In thousands)
Revenues:
Affiliates	$	—		$	386,517		$	25,233		$	—		$	411,750
Third parties	—			94,083			26,944			—			121,027
	—			480,600			52,177			—			532,777
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)	—			147,387			14,609			—			161,996
Depreciation and amortization	—			79,516			17,189			—			96,705
General and administrative	3,184			7,067			—			—			10,251
	3,184			233,970			31,798			—			268,952
Operating income (loss)	(3,184		)	246,630			20,379			—			263,825
Equity in earnings of subsidiaries	302,148			15,351			—			(317,499		)	—
Equity in earnings of equity method investments	—			5,320			(140		)	—			5,180
Interest income	—			5,517			—			—			5,517
Interest expense	(74,375		)	(2,448		)	—			—			(76,823		)
Gain on sales-type lease	—			35,166			—			—			35,166
Gain on sale of assets and other	295			(116		)	93			—			272
	228,068			58,790			(47		)	(317,499		)	(30,688		)
Income (loss) before income taxes	224,884			305,420			20,332			(317,499		)	233,137
State income tax expense	—			(41		)	—			—			(41		)
Net income (loss)	224,884			305,379			20,332			(317,499		)	233,096
Allocation of net income attributable to noncontrolling interests	—			(3,231		)	(4,981		)	—			(8,212		)
Net income (loss) attributable to the Partnership	224,884			302,148			15,351			(317,499		)	224,884
Other comprehensive income (loss)	—			—			—			—			—
Comprehensive income (loss) attributable to the Partnership	$	224,884		$	302,148		$	15,351		$	(317,499	)	$	224,884

Condensed Consolidating Statement of Comprehensive Income



Year Ended December 31, 2018	Parent			Guarantor Restricted Subsidiaries			Non-Guarantor Non-Restricted Subsidiaries			Eliminations			Consolidated
	(In thousands)
Revenues:
Affiliates	$	—		$	373,576		$	24,232		$	—		$	397,808
Third parties	—			84,679			23,733			—			108,412
	—			458,255			47,965			—			506,220
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)	—			133,156			13,274			—			146,430
Depreciation and amortization	—			81,799			16,693			—			98,492
General and administrative	3,535			7,505			—			—			11,040
	3,535			222,460			29,967			—			255,962
Operating income (loss)	(3,535		)	235,795			17,998			—			250,258
Equity in earnings of subsidiaries	254,398			13,559			—			(267,957		)	—
Equity in earnings of equity method investments	—			5,825			—			—			5,825
Interest income	—			2,032			76			—			2,108
Interest expense	(72,061		)	162			—			—			(71,899		)
Gain on sale of assets and other	45			71			5			—			121
	182,382			21,649			81			(267,957		)	(63,845		)
Income (loss) before income taxes	178,847			257,444			18,079			(267,957		)	186,413
State income tax expense	—			(26		)	—			—			(26		)
Net income (loss)	178,847			257,418			18,079			(267,957		)	186,387
Allocation of net income attributable to noncontrolling interests	—			(3,020		)	(4,520		)	—			(7,540		)
Net income (loss) attributable to the Partnership	178,847			254,398			13,559			(267,957		)	178,847
Other comprehensive income (loss)	—			—			—			—			—
Comprehensive income (loss) attributable to the Partnership	$	178,847		$	254,398		$	13,559		$	(267,957	)	$	178,847

Condensed Consolidating Statement of Comprehensive Income



Year Ended December 31, 2017	Parent			Guarantor Restricted Subsidiaries			Non-Guarantor Non-Restricted Subsidiaries			Eliminations			Consolidated
	(In thousands)
Revenues:
Affiliates	$	—		$	351,395		$	25,741		$	—		$	377,136
Third parties	—			55,400			21,826			—			77,226
	—			406,795			47,567			—			454,362
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)	—			122,619			14,986			—			137,605
Depreciation and amortization	—			62,889			16,389			—			79,278
General and administrative	4,170			10,153			—			—			14,323
	4,170			195,661			31,375			—			231,206
Operating income (loss)	(4,170		)	211,134			16,192			—			223,156
Equity in earnings (loss) of subsidiaries	254,695			12,148			—			(266,843		)	—
Equity in earnings of equity method investments	—			12,510			—			—			12,510
Interest income	—			491			—			—			491
Interest expense	(43,260		)	(15,188		)	—			—			(58,448		)
Loss on early extinguishment of debt	(12,225		)	—			—			—			(12,225		)
Remeasurement gain on preexisting equity interests	—			36,254			—			—			36,254
Gain on sale of assets and other	—			417			5			—			422
	199,210			46,632			5			(266,843		)	(20,996		)
Income (loss) before income taxes	195,040			257,766			16,197			(266,843		)	202,160
State income tax expense	—			(249		)	—			—			(249		)
Net income (loss)	195,040			257,517			16,197			(266,843		)	201,911
Allocation of net income attributable to noncontrolling interests	—			(2,822		)	(4,049		)	—			(6,871		)
Net income (loss) attributable to the Partnership	195,040			254,695			12,148			(266,843		)	195,040
Other comprehensive income (loss)	(91		)	(91		)	—			91			(91		)
Comprehensive income (loss) attributable to the Partnership	$	194,949		$	254,604		$	12,148		$	(266,752	)	$	194,949

Condensed Consolidating Statement of Cash Flows



Year Ended December 31, 2019	Parent			Guarantor Restricted Subsidiaries			Non-Guarantor Non-Restricted Subsidiaries			Eliminations			Consolidated
	(In thousands)
Cash flows from operating activities	$	(62,138	)	$	333,786		$	36,857		$	(11,444	)	$	297,061

Cash flows from investing activities
Additions to properties and equipment	—			(28,497		)	(1,615		)	—			(30,112		)
Purchase of interest in Cushing Connect Pipeline & Terminal	—			(21,597		)	(17,886		)	21,597			(17,886		)
Proceeds from the sale of assets	—			532			—			—			532
Distributions in excess of equity in earnings of equity method investments	—			1,206			—			—			1,206
Distributions from UNEV in excess of earnings	—			15,556			—			(15,556		)	—
	—			(32,800		)	(19,501		)	6,041			(46,260		)
Cash flows from financing activities
Net borrowings under credit agreement	42,500			—			—			—			42,500
Net intercompany financing activities	299,363			(299,363		)	—			—			—
Contributions from partners	—			—			21,597			(21,597		)	—
Contributions from general partner	320			—			—			—			320
Contribution from noncontrolling interest	—			—			3,210			—			3,210
Distributions to HEP unitholders	(273,225		)	—			—			—			(273,225		)
Distributions to noncontrolling interest	—			—			(36,000		)	27,000			(9,000		)
Payments on finance leases	—			(2,471		)	—			—			(2,471		)
Purchase of units for incentive grants	(1,470		)	—			—			—			(1,470		)
Units withheld for tax withholding obligations	(423		)	—			—			—			(423		)
Other	(139		)	139			—			—			—
	66,926			(301,695		)	(11,193		)	5,403			(240,559		)
Cash and cash equivalents
Increase for the period	4,788			(709		)	6,163			—			10,242
Beginning of period	2			—			3,043			—			3,045
End of period	$	4,790		$	(709	)	$	9,206		$	—		$	13,287

Condensed Consolidating Statement of Cash Flows



Year Ended December 31, 2018	Parent			Guarantor Restricted Subsidiaries			Non-Guarantor Non-Restricted Subsidiaries			Eliminations			Consolidated
	(In thousands)
Cash flows from operating activities	$	(68,693	)	$	345,378		$	32,087		$	(13,559	)	$	295,213

Cash flows from investing activities
Additions to properties and equipment	—			(41,031		)	(6,269		)	—			(47,300		)
Business and asset acquisitions	—			(5,013		)	(38		)	—			(5,051		)
Purchase of controlling interests in SLC Pipeline and Frontier Aspen	—			(1,790		)	—			—			(1,790		)
Proceeds from sale of assets	—			210			—			—			210
Distributions from UNEV in excess of earnings	—			8,941			—			(8,941		)	—
Distribution in excess of equity in earnings in equity investments	—			1,588			—			—			1,588
	—			(37,095		)	(6,307		)	(8,941		)	(52,343		)

Cash flows from financing activities
Net borrowings under credit agreement	(89,000		)	—			—			—			(89,000		)
Net intercompany financing activities	307,587			(307,587		)	—			—			—
Proceeds from issuance of common units	114,771			—			—			—			114,771
Contributions from General partner	882			—			—			—			882
Distributions to noncontrolling interests	—			—			(30,000		)	22,500			(7,500		)
Distributions to HEP unitholders	(264,979		)	—			—			—			(264,979		)
Payments on finance leases	—			(1,201		)	—			—			(1,201		)
Deferred financing costs	—			6			—			—			6
Units withheld for tax withholding obligations	(568		)	—			—			—			(568		)
Other	—			(12		)	—			—			(12		)
	68,693			(308,794		)	(30,000		)	22,500			(247,601		)
Cash and cash equivalents
Increase (decrease) for the period	—			(511		)	(4,220		)	—			(4,731		)
Beginning of period	2			511			7,263			—			7,776
End of period	$	2		$	—		$	3,043		$	—		$	3,045

Condensed Consolidating Statement of Cash Flows



Year Ended December 31, 2017	Parent			Guarantor Restricted Subsidiaries			Non-Guarantor Non-Restricted Subsidiaries			Eliminations			Consolidated
	(In thousands)
Cash flows from operating activities	$	(51,235	)	$	268,978		$	32,892		$	(12,148	)	$	238,487

Cash flows from investing activities
Additions to properties and equipment	—			(41,827		)	(2,983		)	—			(44,810		)
Business and asset acquisitions	—			(245,446		)	—			—			(245,446		)
Proceeds from sale of assets	—			849			—			—			849
Distributions in excess of equity in earnings in equity investments	—			3,134			—			—			3,134
Distributions from UNEV in excess of earnings	—			7,352			—			(7,352		)	—
	—			(275,938		)	(2,983		)	(7,352		)	(286,273		)

Cash flows from financing activities
Net borrowings under credit agreement	1,012,000			(553,000		)	—			—			459,000
Net intercompany financing activities	(561,675		)	561,675			—			—			—
Redemption of notes	(309,750		)	—			—			—			(309,750		)
Proceeds from issuance of 6% Senior Notes	101,750			—			—			—			101,750
Proceeds from issuance of common units	52,100			10			—			—			52,110
Contributions from General Partner	1,440			(368		)	—			—			1,072
Distributions to HEP unitholders	(234,575		)	—			—			—			(234,575		)
Distributions to noncontrolling interests	—			—			(26,000		)	19,500			(6,500		)
Payments on finance leases	—			(1,480		)	—			—			(1,480		)
Deferred financing costs	(9,347		)	(35		)	—			—			(9,382		)
Units withheld for tax withholding obligations	(605		)	—			—			—			(605		)
Other	(103		)	368			—			—			265
	51,235			7,170			(26,000		)	19,500			51,905
Cash and cash equivalents
Increase for the period	—			210			3,909			—			4,119
Beginning of period	2			301			3,354			—			3,657
End of period	$	2		$	511		$	7,263		$	—		$	7,776

Acquisitions (Details) - USD ($) $ in Thousands		2 Months Ended	3 Months Ended								12 Months Ended
Acquisitions (Details) - USD ($) $ in Thousands	Oct. 31, 2017	Dec. 31, 2017	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Remeasurement gain on preexisting equity interests	$ 36,300										$ 0	$ 0	$ 36,254
Business Combination, Consideration Transferred	363,800
Business Acquisition Purchase Price	250,000
Business Combination, Contingent Consideration, Liability	1,800
Acquisition of Less than 100 Percent	112,000
Assets Acquired and Liabilities Assumed, Cash and Equivalents	4,609
Assets Acquired and Liabilities Assumed, Accounts Receivable	5,164
Assets Acquired and Liabilities Assumed, Prepaid and Other Current Assets	8
Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	275,061
Assets Acquired and Liabilities Assumed, Intangible Assets	70,182
Business Combination Goodwill not Deductible for Income Taxes	13,845
Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable	(3,598)
Assets Acquired and Liabilities Assumed, Accrued Property Taxes	(1,438)
Assets Acquired and Liabilities Assumed, Net	$ 363,833
Revenues		$ 7,900
Net income attributable to Holly Energy Partners		$ 4,100	$ 45,667	$ 82,345	$ 45,690	$ 51,182	$ 47,533	$ 45,003	$ 40,143	$ 46,168	$ 224,884	$ 178,847	195,040
Business Acquisition, Pro Forma Revenue													489,382
Business Acquisition, Pro Forma Net Income (Loss)													$ 161,900
Frontier Pipeline [Member]
Business Acquisition [Line Items]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Percentage		50.00%											50.00%
SLC Pipeline [Member]
Business Acquisition [Line Items]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Percentage		25.00%											25.00%

Description of Business and Presentation of Financial Statements (Details) - USD ($)		3 Months Ended	12 Months Ended
	Jan. 25, 2018	Dec. 31, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jan. 01, 2019
Other Ownership Interests [Line Items]
Operating lease right-of-use assets			$ 3,255,000	$ 0		$ 78,400,000
Goodwill, Impairment Loss			$ 0
Ownership percentage, controlling interest	57.00%		57.00%
Common Unit, Issued		37,250,000			37,250,000
Limited partner distribution		$ 2,500,000	$ 273,768,000	269,284,000	$ 206,846,000
Underlying Equity in Net Assets			90,763,000	39,322,000
Equity Method Investments (Cushing Connect: $37,084 and $0, respectively)			120,071,000	83,840,000
Difference Between Carrying Amount and Underlying Equity			(29,308,000)	(44,518,000)
Asset Retirement Obligation			7,700,000	8,900,000
UNEV acquisition, contingent consideration			30,000,000
UNEV acquisition, HFC incentive distributions			1,250,000
Class B unit			$ 49,392,000	46,161,000
Partners' Capital Account, Units, Sold in Private Placement	3,700,000
Sale of Stock, Price Per Share	$ 29.73
Proceeds from Issuance of Private Placement	$ 110,000,000
UNEV Pipeline [Member]
Other Ownership Interests [Line Items]
Ownership percentage in equity method investment			75.00%
Osage Pipeline [Member]
Other Ownership Interests [Line Items]
Ownership percentage in equity method investment			50.00%
Cheyenne [Member]
Other Ownership Interests [Line Items]
Ownership percentage in equity method investment			50.00%
Other Fixed Assets [Member] \| Minimum [Member]
Other Ownership Interests [Line Items]
Property, Plant and Equipment, Useful Life			3 years
Other Fixed Assets [Member] \| Maximum [Member]
Other Ownership Interests [Line Items]
Property, Plant and Equipment, Useful Life			10 years
Pipelines,terminals and tankage [Member] \| Minimum [Member]
Other Ownership Interests [Line Items]
Property, Plant and Equipment, Useful Life			25 years
Pipelines,terminals and tankage [Member] \| Maximum [Member]
Other Ownership Interests [Line Items]
Property, Plant and Equipment, Useful Life			30 years
324110 Petroleum Refineries [Member]
Other Ownership Interests [Line Items]
Property, Plant and Equipment, Useful Life			25 years
Terminal Facilities and Tankage [Member] [Member] \| Minimum [Member]
Other Ownership Interests [Line Items]
Property, Plant and Equipment, Useful Life			15 years
Terminal Facilities and Tankage [Member] [Member] \| Maximum [Member]
Other Ownership Interests [Line Items]
Property, Plant and Equipment, Useful Life			25 years
Cushing Connect JV [Member]
Other Ownership Interests [Line Items]
Underlying Equity in Net Assets			$ 51,019,000
Equity Method Investments (Cushing Connect: $37,084 and $0, respectively)			37,084,000
Difference Between Carrying Amount and Underlying Equity			13,935,000
Cheyenne [Member]
Other Ownership Interests [Line Items]
Underlying Equity in Net Assets			30,080,000	29,358,000
Equity Method Investments (Cushing Connect: $37,084 and $0, respectively)			43,710,000	43,357,000
Difference Between Carrying Amount and Underlying Equity			(13,630,000)	(13,999,000)
Osage Pipeline [Member]
Other Ownership Interests [Line Items]
Underlying Equity in Net Assets			9,664,000	9,964,000
Equity Method Investments (Cushing Connect: $37,084 and $0, respectively)			39,277,000	40,483,000
Difference Between Carrying Amount and Underlying Equity			$ (29,613,000)	$ (30,519,000)

Investment in Joint Venture (Details) $ in Millions	3 Months Ended
Investment in Joint Venture (Details) $ in Millions	Mar. 31, 2020 USD ($)
Subsequent Event [Member]
Schedule of Equity Method Investments [Line Items]
Payments to Acquire Interest in Joint Venture	$ 65

Revenues - Schedule of Cumulative Effect of Adjustment (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Deferred revenue	$ 10,390	$ 8,697	$ 8,278
Partners’ equity: Common unitholders	$ 381,103	$ 427,435	395,279
Prior to Adoption
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Deferred revenue				$ 9,598
Partners’ equity: Common unitholders				$ 393,959
Increase (Decrease) \| Accounting Standards Update 2014-09
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Deferred revenue			(1,320)
Partners’ equity: Common unitholders			$ 1,320

Revenues - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended									12 Months Ended
Revenues - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred revenue recognized										$ 16,000	$ 17,600	$ 11,900
Deferred revenue recognized. billed prior period										600	3,300	5,600
Contract with Customer, Performance Obligation Satisfied in Previous Period	$ 3,900				$ 1,800				$ 2,700	600
Revenue, Remaining Performance Obligation, Amount	2,435,000									2,435,000
Operating Lease, Lease Income										378,300
Services revenue	131,634	$ 135,895	$ 130,751	$ 134,497	$ 132,792	$ 125,784	$ 118,760	$ 128,884		532,777	$ 506,220	$ 454,362
Shortfall Payments
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred revenue	$ 700									700
Service, Other
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Services revenue										$ 154,500

Revenues - Narrative, Remaining Performance Obligation (Details) $ in Millions	Dec. 31, 2019 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations	$ 2,435
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations	369
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations	359
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations	331
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations	294
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations	257
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations	$ 825

Revenues - Schedule of Contract Asset and Liability Balances (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2018
Revenue from Contract with Customer [Abstract]
Contract asset	$ 5,675	$ 1,818
Contract liability	$ (650)	$ (1,821)

Revenues - Schedule of Future Performance Obligations (Details) $ in Millions	Dec. 31, 2019 USD ($)
Revenue from Contract with Customer [Abstract]
Unfulfilled performance obligations	$ 2,435
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Revenue from Contract with Customer [Abstract]
Unfulfilled performance obligations	369
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue from Contract with Customer [Abstract]
Unfulfilled performance obligations	$ 359
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations, expected timing	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue from Contract with Customer [Abstract]
Unfulfilled performance obligations	$ 331
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations, expected timing	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue from Contract with Customer [Abstract]
Unfulfilled performance obligations	$ 294
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations, expected timing	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue from Contract with Customer [Abstract]
Unfulfilled performance obligations	$ 257
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations, expected timing	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue from Contract with Customer [Abstract]
Unfulfilled performance obligations	$ 825
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations, expected timing

Revenues - Schedule of Disaggregated Revenue (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	$ 131,634	$ 135,895	$ 130,751	$ 134,497	$ 132,792	$ 125,784	$ 118,760	$ 128,884	$ 532,777	$ 506,220	$ 454,362
Pipelines
Disaggregation of Revenue [Line Items]
Disaggregated Revenue									292,631	283,507	235,040
Terminals, tanks and loading racks
Disaggregation of Revenue [Line Items]
Disaggregated Revenue									160,467	147,534	142,418
Refinery processing units
Disaggregation of Revenue [Line Items]
Disaggregated Revenue									$ 79,679	$ 75,179	$ 76,904

Leases - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Lessee, Lease, Description [Line Items]
Finance lease term	1 year
Operating lease renewal term	10 years
Finance leases, total cost of assets	$ 6,968
Finance leases, accumulated depreciation	4,547
Vehicles
Lessee, Lease, Description [Line Items]
Finance leases, total cost of assets	7,000	$ 5,800
Finance leases, accumulated depreciation	$ 4,500	$ 4,300
Minimum
Lessee, Lease, Description [Line Items]
Operating lease term	1 year
Minimum \| Vehicles
Lessee, Lease, Description [Line Items]
Finance lease term	33 months
Maximum
Lessee, Lease, Description [Line Items]
Operating lease term	25 years
Maximum \| Vehicles
Lessee, Lease, Description [Line Items]
Finance lease term	48 months

Leases - Supplemental Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Operating leases:
Operating lease right-of-use assets, net	$ 3,255	$ 78,400	$ 0
Current operating lease liabilities	1,126		0
Noncurrent operating lease liabilities	2,482		0
Total operating lease liabilities	3,608
Finance leases:
Properties and equipment	6,968
Accumulated amortization	(4,547)
Properties and equipment, net	2,421
Current finance lease liabilities	3,224		936
Noncurrent finance lease liabilities	70,475		$ 867
Total finance lease liabilities	$ 73,699
Weighted average remaining lease term (in years)
Operating leases	6 years 6 months
Finance leases	17 years
Weighted average discount rate
Operating leases	5.00%
Finance leases	6.00%

Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows on operating leases	$ 4,055
Operating cash flows on finance leases	2,285
Payments on finance leases	$ (2,471)	$ 0	$ 0

Leases - Operating and Finance Lease Maturities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Operating
2020	$ 901
2021	853
2022	509
2023	423
2024	386
2025 and thereafter	1,148
Total lease payments	4,220
Less: Imputed interest	(612)
Total operating lease obligations	3,608
Less: Current obligations	(1,126)	$ 0
Long-term lease obligations	2,482	0
Finance
2020	7,482
2021	7,031
2022	6,902
2023	6,964
2024	6,500
2025 and thereafter	80,313
Total lease payments	115,192
Less: Imputed interest	(41,493)
Total finance lease obligations	73,699
Less: Current obligations	(3,224)	(936)
Long-term lease obligations	$ 70,475	$ 867

Leases - Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Leases [Abstract]
Operating lease costs	$ 2,975
Amortization of assets	940
Interest on lease liabilities	2,126	$ 2,126	$ 127	$ 128
Variable lease cost	159
Total net lease cost	$ 6,200

Leases - Gain on Sales-Type Leases (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Leases [Abstract]
Net investment in leases		$ 122,800
Properties and equipment, net		(15,031)
Operating lease right-of-use assets, net		(72,603)
Gain on sales-type lease	$ 35,200	$ 35,166	$ 0	$ 0

Leases - Schedule of Lease Income (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Leases [Abstract]
Operating lease revenues		$ 373,517	$ 278,624
Direct financing lease interest income		2,082	2,108
Gain on sales-type leases	$ 35,200	35,166	0	$ 0
Sales-type lease interest income		3,340	0
Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable		$ 4,794	$ 0

Leases - Schedule of Minimum Undiscounted Lease Payments (Details) $ in Thousands	Dec. 31, 2019 USD ($)
Operating
2020	$ 310,941
2021	304,883
2022	303,468
2023	272,784
2024	235,009
Thereafter	728,110
Total	2,155,195
Finance
Finance and Sales-type
2020	2,112
2021	2,128
2022	2,145
2023	2,162
2024	2,179
Thereafter	40,786
Total	51,512
Sales-type
Finance and Sales-type
2020	9,501
2021	9,501
2022	9,501
2023	9,501
2024	9,501
Thereafter	42,754
Total	$ 90,259

Leases - Net Investments in Leases (Details) - USD ($)
$ in Thousands

Dec. 31, 2019

Dec. 31, 2018

Lessor, Lease, Description [Line Items]

Net investment in leases

$ 122,800

Sales-type Leases

Lessor, Lease, Description [Line Items]

Lease receivables

^[1]

68,457

$ 0

Unguaranteed residual assets

52,933

0

Net investment in leases

121,390

0

Direct Financing Leases

Lessor, Lease, Description [Line Items]

Lease receivables

^[1]

16,511

16,549

Unguaranteed residual assets

0

Net investment in leases

$ 16,511

$ 16,549

[1]	Current portion of lease receivables included in prepaid and other current assets on the balance sheet.

Financial Instruments (Narrative) (Details) - 6.0% Senior Notes [Member] - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Stated interest rate, senior notes	6.00%
Fair value inputs, Level 2 [Member]
Debt Instrument [Line Items]
Financial Liabilities Fair Value Disclosure	$ 522,045	$ 488,310
Reported Value Measurement [Member]
Debt Instrument [Line Items]
Financial Liabilities Fair Value Disclosure	$ 496,531	$ 495,900

Properties and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
Properties and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	$ 2,061,554	$ 2,069,706
Less accumulated depreciation	594,455	531,051
Properties and equipment, net	1,467,099	1,538,655
Interest costs, capitalized during period	29	312	$ 1,004
Depreciation expense	82,600	83,300	71,100
Asset abandonment costs	1,300	1,000	$ 300
Pipelines,terminals and tankage [Member]
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	1,602,231	1,571,338
Refining assets [Member]
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	348,093	347,338
Land and right of way [Member]
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	86,190	86,298
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	10,930	23,482
Other [Member]
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	$ 14,110	$ 41,250

Intangible Assets (Details) $ in Thousands	12 Months Ended
Intangible Assets (Details) $ in Thousands	Dec. 31, 2019 USD ($) Basis	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)
Finite-Lived Intangible Assets [Line Items]
Amortization Expense	$ 14,000	$ 14,534	$ 7,574
Intangible Assets [Abstract]
Intangible Assets, gross	204,797	204,797
Less accumulated amortization	103,475	89,468
Intangible assets, net	101,322	115,329
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	14,000
Finite-Lived Intangible Assets, Amortization Expense, Year Two	14,000
Finite-Lived Intangible Assets, Amortization Expense, Year Three	14,000
Finite-Lived Intangible Assets, Amortization Expense, Year Four	9,900
Finite-Lived Intangible Assets, Amortization Expense, Year Five	$ 9,100
Basis in Transportation Agreements \| Basis	0
Delek transportation agreement
Intangible Assets [Abstract]
Intangible Assets, gross	$ 59,933	59,933
HFC transportation agreement
Intangible Assets [Abstract]
Intangible Assets, gross	75,131	75,131
Other [Member]
Intangible Assets [Abstract]
Intangible Assets, gross	69,683	69,683
El Dorado [Member]
Intangible Assets [Abstract]
Intangible Assets, gross	$ 50	$ 50

Employees, Retirement and Incentive Plans Retirement and Benefit Plan Costs (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019 USD ($) Components shares	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Retirement and benefit costs	$ 7.3	$ 6.9	$ 5.9
Retirement costs	$ 3.4	3.1	2.7
Long-term incentive plan, components \| Components	4
Share-based Compensation Expense	$ 2.5	$ 3.0	$ 2.7
Long-term Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units authorized under Long-term Incentive Plan \| shares	2,500,000
Number of units not yet granted \| shares	1,113,537

Employees, Retirement and Incentive Plans Restricted Units (Details) - Restricted Stock Units (RSUs) [Member] - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Outstanding at January 1, 2019 (nonvested), Beginning of Period	138,016
Granted	95,300
Vesting and transfer of full ownership to recipients	(64,732)
Forfeited	(23,379)
Outstanding at December 31, 2019 (nonvested), End of Period	145,205	138,016
Weighted Average Grant-Date Fair Value
Outstanding at January 1, 2019 (nonvested), Beginning of Period	$ 31.35
Granted	23.52
Vesting and transfer of full ownership to recipients	31.96	$ 29.30	$ 35.59
Forfeited	29.57
Outstanding at December 31, 2019 (nonvested), End of Period	$ 26.22	$ 31.35
Weighted average remaining contractual term (years)	1 year 7 months 6 days
Grant date fair value of vested units transferred to recipients	$ 2.1	$ 2.5	$ 2.0
Total unrecognized compensation related to nonvested units	$ 2.3
Minimum [Member]
Weighted Average Grant-Date Fair Value
Award vesting period	1 year
Maximum [Member]
Weighted Average Grant-Date Fair Value
Award vesting period	3 years

Employees, Retirement and Incentive Plans Performance Units (Details) - USD ($) $ in Thousands, $ / shares in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement, Nonvested [Roll Forward]
Purchase of units for incentive grants	$ (1,470)	$ (1,201)	$ (1,480)
Performance Shares [Member]
Share-based Compensation Arrangement, Nonvested [Roll Forward]
Outstanding at January 1, 2019 (nonvested), Beginning of Period	51,748
Granted	17,010
Vesting and transfer of full ownership to recipients	(10,113)
Forfeited	(5,200)
Outstanding at December 31, 2019 (nonvested), End of Period	53,445	51,748
Executive Officer [Member] \| Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Certain Officers [Member] \| Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Long-term Incentive Plan [Member] \| Performance Shares [Member]
Share-based Compensation Arrangement, Nonvested [Roll Forward]
Grant date fair value of vested units transferred to recipients	$ 300	$ 100	$ 100
Weighted average fair value of units outstanding	$ 1.6
Total unrecognized compensation related to nonvested units	$ 600
Weighted average remaining contractual term (years)	1 year 7 months 6 days
Long-term Incentive Plan [Member] \| Certain Officers [Member] \| Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Estimated Share Payouts, Outstanding Nonvested Performance Unit Awards Maximum	150.00%
Estimated Share Payouts, Outstanding Nonvested Performance Unit Awards Minimum	100.00%
Range of performance units earned, based on performance period, minimum percentage	0.00%
Range of performance units earned, based on performance period, maximum (percent)	200.00%

Debt Credit Agreement (Details) $ in Millions	12 Months Ended
Debt Credit Agreement (Details) $ in Millions	Dec. 31, 2019 USD ($)
Debt Instrument [Line Items]
Debt Instrument, Interest Rate at Period End	4.24%
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Letters of Credit Maximum Capacity	$ 50
Line of Credit Facility, Accordion Feature	300
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Credit agreement, maximum borrowing capacity	$ 1,400
Minimum [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Commitment Fee Percentage	0.25%
Minimum [Member] \| Option AA [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Minimum [Member] \| Option (b) [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.50%
Maximum [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Commitment Fee Percentage	0.50%
Maximum [Member] \| Option AA [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.50%
Maximum [Member] \| Option (b) [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.50%

Debt Senior Notes (Details) - USD ($) $ in Thousands		12 Months Ended
Debt Senior Notes (Details) - USD ($) $ in Thousands	Jan. 04, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Feb. 04, 2020
Debt Instrument [Line Items]
Loss on early extinguishment of debt		$ 0	$ 0	$ (12,225)
6.5% Senior Notes [Member]
Debt Instrument [Line Items]
Principal	$ 300,000
Extinguishment of Debt, Amount	309,800
Loss on early extinguishment of debt	12,200
Loss on Extinguishment of Debt Due to Unamortized Discount	2,400
Redemption Premium	$ 9,800
6.5% Interest Rate [Member]
Debt Instrument [Line Items]
Stated interest rate, senior notes	6.50%
6.0% Senior Notes [Member]
Debt Instrument [Line Items]
Principal		$ 500,000	500,000
Stated interest rate, senior notes		6.00%
Senior Notes		$ 496,531	495,900
Debt Instrument, Unamortized Discount		$ 3,469	$ 4,100
Subsequent Event [Member]
Debt Instrument [Line Items]
Senior Notes Aggregate Redemption Amount					$ 522,500
Senior Notes					$ 500,000
Subsequent Event [Member] \| Five Percent Senior Notes Due Two Thousand Twenty Eight [Member]
Debt Instrument [Line Items]
Stated interest rate, senior notes					5.00%

Debt Long-Term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Jan. 04, 2017
Debt Instrument [Line Items]
Line of Credit Facility, Amount Outstanding	$ 965,500	$ 923,000
Total long-term debt	1,462,031	1,418,900
6.0% Senior Notes [Member]
Debt Instrument [Line Items]
Principal	500,000	500,000
Unamortized discount	(3,469)	(4,100)
Senior Notes	$ 496,531	$ 495,900
6.5% Senior Notes [Member]
Debt Instrument [Line Items]
Principal			$ 300,000

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Debt Interest Rate Risk Management (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Line of Credit Facility, Amount Outstanding	$ 965,500	$ 923,000
Debt instrument, effective interest rate	4.24%

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Debt Interest Expense and Other Debt Information (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Interest expense, debt		$ 76,852	$ 72,211	$ 59,452
Finance Lease, Interest Expense	$ 2,126	2,126	127	128
Less capitalized interest		29	312	1,004
Net interest expense		76,823	71,899	58,448
Cash paid for interest		73,868	69,112	62,395
6.0% Senior Notes [Member]
Debt Instrument [Line Items]
Interest expense, debt		30,000	30,000	25,813
Amortization discount and deferred debt issuance costs [Member]
Debt Instrument [Line Items]
Interest expense, debt		3,080	3,041	3,063
Commitment Fees and Other [Member]
Debt Instrument [Line Items]
Interest expense, debt		1,638	1,777	1,520
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Interest expense, debt		$ 40,008	$ 37,266	$ 28,928

Debt Debt Maturities by Year (Details) $ in Thousands	Dec. 31, 2019 USD ($)
Long-term Debt, Fiscal Year Maturity [Abstract]
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months	$ 0
Long-term Debt, Maturities, Repayments of Principal in Year Two	0
Long-term Debt, Maturities, Repayments of Principal in Year Three	965,500
Long-term Debt, Maturities, Repayments of Principal in Year Four	0
Long-term Debt, Maturities, Repayments of Principal in Year Five	500,000
Long-term Debt, Maturities, Repayments of Principal after Year Five	0
Long-term Debt	$ 1,465,500

Commitments and Contingencies (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Long-term Purchase Commitment [Line Items]
Operating Leases, Rent Expense		$ 6,600	$ 9,800	$ 9,100
Site Service Commitments
Long-term Purchase Commitment [Line Items]
Site Service Agreements, Future Minimum Payments Due, Current Year		7,594
Site Service Agreements, Future Minimum Payments, Due in Two Years		7,467
Site Service Agreements, Future Minimum Payments, Due in Three Years		6,946
Site Service Agreements, Future Minimum Payments, Due in Four Years		5,705
Site Service Agreements, Future Minimum Payments, Due in Five Years		5,625
Site Service Agreements, Future Minimum Payments, Due Thereafter		224,697
Site Service Agreements, Future Minimum Payments Due		$ 258,034
Subsequent Event [Member]
Long-term Purchase Commitment [Line Items]
Lease Income	$ 1,400

Related Party Transactions (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended									12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Concentration Risk, Customer										77.00%
Revenues	$ 131,634	$ 135,895	$ 130,751	$ 134,497	$ 132,792	$ 125,784	$ 118,760	$ 128,884		$ 532,777	$ 506,220	$ 454,362
Due from Affiliates	49,716				46,786					49,716	46,786
Due to Affiliate, Current	16,737				14,222					16,737	14,222
Operating Lease, Lease Income										2,100	2,000	500
Gain on sales-type lease		$ 35,200								35,166	0	$ 0
Lease receivables	4,800									4,800
Common Unit, Issued									37,250,000			37,250,000
Limited partner distribution									$ 2,500	273,768	269,284	$ 206,846
HFC [Member]
Related Party Transaction [Line Items]
Minimum Annualized Payments Receivable	348,100									348,100
HFC
Related Party Transaction [Line Items]
Revenues										411,750	397,808	377,136
Reimbursements paid to related parties										13,900	10,000	7,200
Cash Distribution Paid										150,000	146,800	130,700
Due from Affiliates	49,700				46,800					49,700	46,800
Due to Affiliate, Current	$ 16,700				$ 14,200					16,700	14,200
Affiliates										500	3,100	4,800
Deferred revenue, increase from certain shortfall billings										500	1,700
Annual Administrative Fee [Member] \| HFC
Related Party Transaction [Line Items]
Costs and Expenses, Related Party										2,600
Reimbursements Paid [Member] \| HFC
Related Party Transaction [Line Items]
Expenses resulting from agreement with related party										$ 55,100	$ 51,700	$ 46,600

Partners' Equity Income Allocations and Cash Distributions (Narrative) (Details) - USD ($) $ / shares in Units, $ in Millions		12 Months Ended
	Jan. 25, 2018	Dec. 31, 2019
Capital Unit [Line Items]
Partners' capital account, units held by controlling interest		59,630,030
Ownership percentage, controlling interest	57.00%	57.00%
Sale of Stock, Price Per Share	$ 29.73
Proceeds from Issuance of Private Placement	$ 110.0
Common Unit Issuance Program		$ 200.0
Common Unit, Issued	3,700,000	2,413,153
Proceeds from Issuance or Sale of Equity		$ 82.3

Partners' Equity Income Allocations and Cash Distributions (Interest Allocation in Net Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Partners' Capital [Abstract]
General partner interest in net income	$ 0	$ 0	$ 919
General partner incentive distribution	0	0	34,128
Net income (Loss) Allocated to Partners After Predecessor Portion	$ 0	$ 0	$ 35,047

Partners' Equity Income Allocations and Cash Distributions (Cash Distributions) (Details) - USD ($) $ / shares in Units, $ in Thousands			3 Months Ended									12 Months Ended
	Feb. 13, 2020	Feb. 03, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Distribution of Available Cash to Unitholders, Period												45 days
Partner Distributions
General partner interest in distribution												$ 0	$ 0	$ 2,335
General partner incentive distribution												0	0	34,128
Total general partner distribution												0	0	36,463
Limited partner distribution											$ 2,500	273,768	269,284	206,846
Total regular quarterly cash distribution												$ 273,768	$ 269,284	$ 243,309
Cash distribution per unit applicable to limited partners			$ 0.6725	$ 0.6725	$ 0.6725	$ 0.6700	$ 0.6675	$ 0.6650	$ 0.6600	$ 0.6550		$ 2.6875	$ 2.6475	$ 2.5475
Minimum Quarterly Distribution Percentage [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Partners Capital, Distribution Amount per share Minimum												$ 0.250
General Partners Capital, Distribution Amount per share												2.00%
Partners Capital Distribution percentage												98.00%
First Target Distribution [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Partners Capital, Distribution Amount per share Maximum												$ 0.275
General Partners Capital, Distribution Amount per share												2.00%
Partners Capital Distribution percentage												98.00%
Second Distribution Target [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Partners Capital, Distribution Amount per share Minimum												$ 0.275
Partners Capital, Distribution Amount per share Maximum												$ 0.3125
General Partners Capital, Distribution Amount per share												15.00%
Partners Capital Distribution percentage												85.00%
Third Target Distribution [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Partners Capital, Distribution Amount per share Minimum												$ 0.3125
Partners Capital, Distribution Amount per share Maximum												$ 0.375
General Partners Capital, Distribution Amount per share												25.00%
Partners Capital Distribution percentage												75.00%
Thereafter Target Distribution [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Partners Capital, Distribution Amount per share Minimum												$ 0.375
General Partners Capital, Distribution Amount per share												50.00%
Partners Capital Distribution percentage												50.00%
Subsequent Event [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Partners' Capital, Distribution Amount Per Share	$ 0.6725
Incentive Distribution, Date	Feb. 13, 2020
Distribution Made to Limited Partner, Date of Record		Feb. 03, 2020
Partner Distributions
Limited partner distribution		$ 2,500

Net Income Per Limited Partner Unit (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended									12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Common Unit, Issued									37,250,000			37,250,000
General Partners' Capital Account, Period Distribution Amount										$ 0	$ 0	$ (36,463)
Limited partner distribution									$ (2,500)	(273,768)	(269,284)	(206,846)
Partners Distributions										273,768	269,284	243,309
Distributions in Excess of Period Net Income										(48,884)	(90,437)	(48,269)
Net (Income) Loss Attributable to Partnership										$ 224,884	$ 178,847	$ 195,040
Weighted Average Number of Shares Outstanding, Basic and Diluted										105,440,000	105,042,000	70,291,000
Net Income (Loss) Per Outstanding Limited Partnership Unit Basic and Diluted	$ 0.43	$ 0.78	$ 0.43	$ 0.49	$ 0.45	$ 0.43	$ 0.38	$ 0.44		$ 2.13	$ 1.70	$ 2.28
Limited Partner [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Distributions in Excess of Period Net Income										$ (48,884)	$ (90,437)	$ (46,853)
Net (Income) Loss Attributable to Partnership										224,884	178,847	159,993
General Partner [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Distributions in Excess of Period Net Income										0	0	(1,416)
Net (Income) Loss Attributable to Partnership										$ 0	$ 0	$ 35,047

Environmental (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
Environmental (Narrative) (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Environmental Exit Cost [Line Items]
Environmental Remediation Expense	$ 0.5	$ 0.8	$ 0.5
Accrual for Environmental Loss Contingencies	5.5	6.3
Accrued Environmental Loss Contingencies, Noncurrent	3.5	$ 4.3
Affiliated Entity [Member]
Environmental Exit Cost [Line Items]
Accrual for Environmental Loss Contingencies	$ 0.5

Operating Segments (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
Operating Segments (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Segment Reporting Information [Line Items]
Revenues	$ 131,634	$ 135,895	$ 130,751	$ 134,497	$ 132,792	$ 125,784	$ 118,760	$ 128,884	$ 532,777	$ 506,220	$ 454,362
Operating Income	65,241	64,136	63,914	70,534	65,971	62,923	56,946	64,418	263,825	250,258	223,156
Segment operating income									274,076	261,298	237,479
Unallocated general and administrative expenses									(10,251)	(11,040)	(14,323)
Interest and financing costs, net									(71,306)	(69,791)	(57,957)
Loss on early extinguishment of debt									0	0	(12,225)
Equity in earnings of equity method investments									5,180	5,825	12,510
Gain on sales-type lease		35,200							35,166	0	0
Other Nonrecurring (Income) Expense									272	121	36,676
Income before Income Taxes	47,964	$ 84,214	$ 47,129	$ 53,830	49,596	$ 46,573	$ 41,527	$ 48,717	233,137	186,413	202,160
Capital expenditures									30,112	54,141	290,256
Identifiable assets	2,199,232				2,102,540				2,199,232	2,102,540
Goodwill	270,336				270,336				270,336	270,336
Payments to Acquire Businesses, Gross									0	5,051	0
Other Payments to Acquire Businesses									0	1,790	245,446
Affiliated Entity [Member]
Segment Reporting Information [Line Items]
Revenues									332,071	322,629	300,232
Pipelines [Member]
Segment Reporting Information [Line Items]
Revenues									121,027	108,412	77,226
Operating Income									241,843	230,116	204,970
Capital expenditures									28,743	53,957	289,993
Identifiable assets	1,749,843				1,694,101				1,749,843	1,694,101
Refining [Member]
Segment Reporting Information [Line Items]
Revenues									79,679	75,179	76,904
Operating Income									32,233	31,182	32,509
Capital expenditures									1,369	184	$ 263
Identifiable assets	305,897				312,888				305,897	312,888
Other Segments [Member]
Segment Reporting Information [Line Items]
Identifiable assets	$ 143,492				$ 95,551				$ 143,492	$ 95,551

Quarterly Financial Data (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	2 Months Ended	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Quarterly Financial Data [Abstract]
Revenues		$ 131,634	$ 135,895	$ 130,751	$ 134,497	$ 132,792	$ 125,784	$ 118,760	$ 128,884	$ 532,777	$ 506,220	$ 454,362
Operating Income		65,241	64,136	63,914	70,534	65,971	62,923	56,946	64,418	263,825	250,258	223,156
Income before Income Taxes		47,964	84,214	47,129	53,830	49,596	46,573	41,527	48,717	233,137	186,413	202,160
Net income		47,959	84,184	47,159	53,794	49,719	46,534	41,499	48,635	233,096	186,387	201,911
Net income attributable to Holly Energy Partners	$ 4,100	$ 45,667	$ 82,345	$ 45,690	$ 51,182	$ 47,533	$ 45,003	$ 40,143	$ 46,168	$ 224,884	$ 178,847	$ 195,040
Limited partners’ per unit interest in earnings—basic and diluted:		$ 0.43	$ 0.78	$ 0.43	$ 0.49	$ 0.45	$ 0.43	$ 0.38	$ 0.44	$ 2.13	$ 1.70	$ 2.28
Distributions per Limited Partners Unit		$ 0.6725	$ 0.6725	$ 0.6725	$ 0.6700	$ 0.6675	$ 0.6650	$ 0.6600	$ 0.6550	$ 2.6875	$ 2.6475	$ 2.5475

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

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-Name Accounting Standards Codification
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+ Details

Supplemental Guarantor / Non-Guarantor Financial Information Condensed Consolidated Balance Sheet (Details) - USD ($)	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 13,287,000		$ 3,045,000		$ 7,776,000	$ 3,657,000
Accounts receivable	68,447,000		59,118,000
Prepaid and other current assets	7,629,000		4,311,000
Total current assets	89,363,000		66,474,000
Properties and equipment, net	1,467,099,000		1,538,655,000
Operating lease right-of-use assets	3,255,000	$ 78,400,000	0
Net investment in leases	134,886,000		16,488,000
Investments in subsidiaries	0		0
Intangible assets, net	101,322,000		115,329,000
Goodwill	270,336,000		270,336,000
Equity Method Investments	120,071,000		83,840,000
Other assets	12,900,000		11,418,000
Total assets	2,199,232,000		2,102,540,000
Current liabilities:
Accounts Payable, Current	34,555,000		30,657,000
Accrued interest	13,206,000		13,302,000
Deferred revenue	10,390,000		8,697,000	$ 8,278,000
Accrued property taxes	3,799,000		1,779,000
Current operating lease liabilities	1,126,000		0
Current finance lease liabilities	3,224,000		936,000
Other current liabilities	2,305,000		2,526,000
Total current liabilities	68,605,000		57,897,000
Long-term debt	1,462,031,000		1,418,900,000
Noncurrent operating lease liabilities	2,482,000		0
Noncurrent finance lease liabilities	70,475,000		867,000
Other long-term liabilities	12,808,000		14,440,000
Deferred Revenue	45,681,000		48,714,000
Class B unit	49,392,000		46,161,000
Equity - partners	381,103,000		427,435,000
Equity - noncontrolling interest	106,655,000		88,126,000
Total liabilities and equity	2,199,232,000		2,102,540,000
Consolidation, Eliminations [Member]
Current assets:
Cash and cash equivalents	0		0		0	0
Accounts receivable	(331,000)		(252,000)
Prepaid and other current assets	0		0
Total current assets	(331,000)		(252,000)
Properties and equipment, net	0		0
Operating lease right-of-use assets	0
Net investment in leases	0		0
Investments in subsidiaries	(2,120,091,000)		(2,114,794,000)
Intangible assets, net	0		0
Goodwill	0		0
Equity Method Investments	0		0
Other assets	0		0
Total assets	(2,120,422,000)		(2,115,046,000)
Current liabilities:
Accounts Payable, Current	(331,000)		(252,000)
Accrued interest	0		0
Deferred revenue	0		0
Accrued property taxes	0		0
Current operating lease liabilities	0
Current finance lease liabilities	0		0
Other current liabilities	0		0
Total current liabilities	(331,000)		(252,000)
Long-term debt	0		0
Noncurrent operating lease liabilities	0
Noncurrent finance lease liabilities	0		0
Other long-term liabilities	0		0
Deferred Revenue	0		0
Class B unit	0		0
Equity - partners	(2,120,091,000)		(2,114,794,000)
Equity - noncontrolling interest	0		0
Total liabilities and equity	(2,120,422,000)		(2,115,046,000)
Parent [Member]
Current assets:
Cash and cash equivalents	4,790,000		2,000		2,000	2,000
Accounts receivable	0		0
Prepaid and other current assets	282,000		217,000
Total current assets	5,072,000		219,000
Properties and equipment, net	0		0
Operating lease right-of-use assets	0
Net investment in leases	0		0
Investments in subsidiaries	1,844,812,000		1,850,416,000
Intangible assets, net	0		0
Goodwill	0		0
Equity Method Investments	0		0
Other assets	6,722,000		9,291,000
Total assets	1,856,606,000		1,859,926,000
Current liabilities:
Accounts Payable, Current	0		0
Accrued interest	13,206,000		13,302,000
Deferred revenue	0		0
Accrued property taxes	0		0
Current operating lease liabilities	0
Current finance lease liabilities	0		0
Other current liabilities	6,000		29,000
Total current liabilities	13,212,000		13,331,000
Long-term debt	1,462,031,000		1,418,900,000
Noncurrent operating lease liabilities	0
Noncurrent finance lease liabilities	0		0
Other long-term liabilities	260,000		260,000
Deferred Revenue	0		0
Class B unit	0		0
Equity - partners	381,103,000		427,435,000
Equity - noncontrolling interest	0		0
Total liabilities and equity	1,856,606,000		1,859,926,000
Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	(709,000)		0		511,000	301,000
Accounts receivable	60,229,000		53,376,000
Prepaid and other current assets	6,710,000		3,542,000
Total current assets	66,230,000		56,918,000
Properties and equipment, net	1,133,534,000		1,193,181,000
Operating lease right-of-use assets	3,243,000
Net investment in leases	134,886,000		16,488,000
Investments in subsidiaries	275,279,000		264,378,000
Intangible assets, net	101,322,000		115,329,000
Goodwill	270,336,000		270,336,000
Equity Method Investments	82,987,000		83,840,000
Other assets	6,178,000		2,127,000
Total assets	2,073,995,000		2,002,597,000
Current liabilities:
Accounts Payable, Current	29,895,000		30,325,000
Accrued interest	0		0
Deferred revenue	9,740,000		8,065,000
Accrued property taxes	2,737,000		744,000
Current operating lease liabilities	1,114,000
Current finance lease liabilities	3,224,000		936,000
Other current liabilities	2,293,000		2,493,000
Total current liabilities	49,003,000		42,563,000
Long-term debt	0		0
Noncurrent operating lease liabilities	2,482,000
Noncurrent finance lease liabilities	70,475,000		867,000
Other long-term liabilities	12,150,000		13,876,000
Deferred Revenue	45,681,000		48,714,000
Class B unit	49,392,000		46,161,000
Equity - partners	1,844,812,000		1,850,416,000
Equity - noncontrolling interest	0		0
Total liabilities and equity	2,073,995,000		2,002,597,000
Non-Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	9,206,000		3,043,000		$ 7,263,000	$ 3,354,000
Accounts receivable	8,549,000		5,994,000
Prepaid and other current assets	637,000		552,000
Total current assets	18,392,000		9,589,000
Properties and equipment, net	333,565,000		345,474,000
Operating lease right-of-use assets	12,000
Net investment in leases	0		0
Investments in subsidiaries	0		0
Intangible assets, net	0		0
Goodwill	0		0
Equity Method Investments	37,084,000		0
Other assets	0		0
Total assets	389,053,000		355,063,000
Current liabilities:
Accounts Payable, Current	4,991,000		584,000
Accrued interest	0		0
Deferred revenue	650,000		632,000
Accrued property taxes	1,062,000		1,035,000
Current operating lease liabilities	12,000
Current finance lease liabilities	0		0
Other current liabilities	6,000		4,000
Total current liabilities	6,721,000		2,255,000
Long-term debt	0		0
Noncurrent operating lease liabilities	0
Noncurrent finance lease liabilities	0		0
Other long-term liabilities	398,000		304,000
Deferred Revenue	0		0
Class B unit	0		0
Equity - partners	275,279,000		264,378,000
Equity - noncontrolling interest	106,655,000		88,126,000
Total liabilities and equity	$ 389,053,000		$ 355,063,000

Supplemental Guarantor / Non-Guarantor Financial Information Condensed Consolidating Statement of Comprehensive Income (Details) - USD ($) $ in Thousands		2 Months Ended	3 Months Ended								12 Months Ended
	Oct. 31, 2017	Dec. 31, 2017	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenues:
Revenues			$ 131,634	$ 135,895	$ 130,751	$ 134,497	$ 132,792	$ 125,784	$ 118,760	$ 128,884	$ 532,777	$ 506,220	$ 454,362
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)											161,996	146,430	137,605
Depreciation and amortization											96,705	98,492	79,278
General and administrative											10,251	11,040	14,323
Total operating costs and expenses											268,952	255,962	231,206
Operating Income			65,241	64,136	63,914	70,534	65,971	62,923	56,946	64,418	263,825	250,258	223,156
Equity in earnings of subsidiaries											0	0	0
Equity in earnings of equity method investments											5,180	5,825	12,510
Interest Income											5,517	2,108	491
Interest expense											(76,823)	(71,899)	(58,448)
Gain on sales-type lease				35,200							35,166	0	0
Loss on early extinguishment of debt											0	0	(12,225)
Remeasurement gain on preexisting equity interests	$ 36,300										0	0	36,254
Gain on sale of assets and other											272	121	422
Total other income (expense)											(30,688)	(63,845)	(20,996)
Income before Income Taxes			47,964	84,214	47,129	53,830	49,596	46,573	41,527	48,717	233,137	186,413	202,160
State income tax expense											(41)	(26)	(249)
Net income											233,096	186,387	201,911
Allocation of net income attributable to noncontrolling interest											(8,212)	(7,540)	(6,871)
Net income attributable to Holly Energy Partners		$ 4,100	$ 45,667	$ 82,345	$ 45,690	$ 51,182	$ 47,533	$ 45,003	$ 40,143	$ 46,168	224,884	178,847	195,040
Other comprehensive income (loss)											0	0	(91)
Comprehensive income attributable to the partners											224,884	178,847	194,949
SLC Pipeline [Member]
Operating costs and expenses [Abstract]
Equity in earnings of equity method investments											5,180	5,825	12,510
Parent [Member]
Revenues:
Revenues											0	0	0
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)											0	0	0
Depreciation and amortization											0	0	0
General and administrative											3,184	3,535	4,170
Total operating costs and expenses											3,184	3,535	4,170
Operating Income											(3,184)	(3,535)	(4,170)
Equity in earnings of subsidiaries											302,148	254,398	254,695
Interest Income											0	0	0
Interest expense											(74,375)	(72,061)	(43,260)
Gain on sales-type lease											0
Loss on early extinguishment of debt													(12,225)
Remeasurement gain on preexisting equity interests													0
Gain on sale of assets and other											295	45
Total other income (expense)											228,068	182,382	199,210
Income before Income Taxes											224,884	178,847	195,040
State income tax expense											0	0	0
Net income											224,884	178,847	195,040
Allocation of net income attributable to noncontrolling interest											0	0	0
Net income attributable to Holly Energy Partners											224,884	178,847	195,040
Other comprehensive income (loss)											0	0	(91)
Comprehensive income attributable to the partners											224,884	178,847	194,949
Parent [Member] \| SLC Pipeline [Member]
Operating costs and expenses [Abstract]
Equity in earnings of equity method investments											0	0	0
Guarantor Subsidiaries [Member]
Revenues:
Revenues											480,600	458,255	406,795
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)											147,387	133,156	122,619
Depreciation and amortization											79,516	81,799	62,889
General and administrative											7,067	7,505	10,153
Total operating costs and expenses											233,970	222,460	195,661
Operating Income											246,630	235,795	211,134
Equity in earnings of subsidiaries											15,351	13,559	12,148
Interest Income											5,517	2,032	491
Interest expense											(2,448)	162	(15,188)
Gain on sales-type lease											35,166
Loss on early extinguishment of debt													0
Remeasurement gain on preexisting equity interests													36,254
Gain on sale of assets and other											(116)	71	417
Total other income (expense)											58,790	21,649	46,632
Income before Income Taxes											305,420	257,444	257,766
State income tax expense											(41)	(26)	(249)
Net income											305,379	257,418	257,517
Allocation of net income attributable to noncontrolling interest											(3,231)	(3,020)	(2,822)
Net income attributable to Holly Energy Partners											302,148	254,398	254,695
Other comprehensive income (loss)											0	0	(91)
Comprehensive income attributable to the partners											302,148	254,398	254,604
Guarantor Subsidiaries [Member] \| SLC Pipeline [Member]
Operating costs and expenses [Abstract]
Equity in earnings of equity method investments											5,320	5,825	12,510
Non-Guarantor Subsidiaries [Member]
Revenues:
Revenues											52,177	47,965	47,567
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)											14,609	13,274	14,986
Depreciation and amortization											17,189	16,693	16,389
General and administrative											0	0	0
Total operating costs and expenses											31,798	29,967	31,375
Operating Income											20,379	17,998	16,192
Equity in earnings of subsidiaries											0	0	0
Interest Income											0	76	0
Interest expense											0	0	0
Gain on sales-type lease											0
Loss on early extinguishment of debt													0
Remeasurement gain on preexisting equity interests													0
Gain on sale of assets and other											93	5	5
Total other income (expense)											(47)	81	5
Income before Income Taxes											20,332	18,079	16,197
State income tax expense											0	0	0
Net income											20,332	18,079	16,197
Allocation of net income attributable to noncontrolling interest											(4,981)	(4,520)	(4,049)
Net income attributable to Holly Energy Partners											15,351	13,559	12,148
Other comprehensive income (loss)											0	0	0
Comprehensive income attributable to the partners											15,351	13,559	12,148
Non-Guarantor Subsidiaries [Member] \| Equity Method Investee [Member]
Operating costs and expenses [Abstract]
Equity in earnings of equity method investments											(140)	0	0
Consolidation, Eliminations [Member]
Revenues:
Revenues											0	0	0
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)											0	0	0
Depreciation and amortization											0	0	0
General and administrative											0	0	0
Total operating costs and expenses											0	0	0
Operating Income											0	0	0
Equity in earnings of subsidiaries											(317,499)	(267,957)	(266,843)
Interest Income											0	0	0
Interest expense											0	0	0
Gain on sales-type lease											0
Loss on early extinguishment of debt													0
Remeasurement gain on preexisting equity interests													0
Gain on sale of assets and other											0	0
Total other income (expense)											(317,499)	(267,957)	(266,843)
Income before Income Taxes											(317,499)	(267,957)	(266,843)
State income tax expense											0	0	0
Net income											(317,499)	(267,957)	(266,843)
Allocation of net income attributable to noncontrolling interest											0	0	0
Net income attributable to Holly Energy Partners											(317,499)	(267,957)	(266,843)
Other comprehensive income (loss)											0	0	91
Comprehensive income attributable to the partners											(317,499)	(267,957)	(266,752)
Consolidation, Eliminations [Member] \| SLC Pipeline [Member]
Operating costs and expenses [Abstract]
Equity in earnings of equity method investments											0	0	0
Affiliated Entity [Member]
Revenues:
Revenues											411,750	397,808	377,136
Affiliated Entity [Member] \| Parent [Member]
Revenues:
Revenues											0	0	0
Affiliated Entity [Member] \| Guarantor Subsidiaries [Member]
Revenues:
Revenues											386,517	373,576	351,395
Affiliated Entity [Member] \| Non-Guarantor Subsidiaries [Member]
Revenues:
Revenues											25,233	24,232	25,741
Affiliated Entity [Member] \| Consolidation, Eliminations [Member]
Revenues:
Revenues											0	0	0
Third-Party Customer [Member]
Revenues:
Revenues											121,027	108,412	77,226
Third-Party Customer [Member] \| Parent [Member]
Revenues:
Revenues											0	0	0
Third-Party Customer [Member] \| Guarantor Subsidiaries [Member]
Revenues:
Revenues											94,083	84,679	55,400
Third-Party Customer [Member] \| Non-Guarantor Subsidiaries [Member]
Revenues:
Revenues											26,944	23,733	21,826
Third-Party Customer [Member] \| Consolidation, Eliminations [Member]
Revenues:
Revenues											$ 0	$ 0	$ 0

Supplemental Guarantor / Non-Guarantor Financial Information Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	$ 297,061	$ 295,213	$ 238,487
Cash flows from investing activities
Additions to property and equipment	(30,112)	(47,300)	(44,810)
Payments to Acquire Businesses, Gross	0	(5,051)	0
Purchase of controlling interests in SLC Pipeline and Frontier Aspen	0	(1,790)	(245,446)
Payments to Acquire Equity Method Investments	(17,886)	0	0
Proceeds from Sale of Property, Plant, and Equipment	532	210	849
Distributions in Excess of Equity in Earnings of Equity Investments	1,206	1,588	3,134
Distributions from UNEV in excess of earnings	0	0	0
Net cash used for investing activities	(46,260)	(52,343)	(286,273)
Cash flows from financing activities
Net Borrowings (Repayments) under Credit Agreement	42,500	(89,000)	459,000
Net Intercompany Financing Activities	0	0	0
Redemption of notes	0	0	(309,750)
Proceeds from Issuance of Senior Long-term Debt	0	0	101,750
Proceeds from Issuance of common units	0	114,771	52,110
Contribution from Joint Venture Partner	0
Contributions from general partner	320	882	1,072
Contribution from noncontrolling interest	3,210	0	0
Proceeds from (Payments to) Noncontrolling Interests	(9,000)	(7,500)	(6,500)
Distribution Made to Limited Partner, Cash Distributions Paid	(273,225)	(264,979)	(234,575)
Payments of Financing Costs	0	(6)	(9,382)
Purchase of units for incentive grants	(1,470)	(1,201)	(1,480)
Finance Lease, Principal Payments	(2,471)	0	0
Units withheld for tax withholding obligations	(423)	(568)	(605)
Other	0	(12)	265
Net cash provided by (used) by financing activities	(240,559)	(247,601)	51,905
Increase (decrease) for the year	10,242	(4,731)	4,119
Beginning of period	3,045	7,776	3,657
End of period	13,287	3,045	7,776
Consolidation, Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	(11,444)	(13,559)	(12,148)
Cash flows from investing activities
Additions to property and equipment	0	0	0
Payments to Acquire Businesses, Gross		0
Purchase of controlling interests in SLC Pipeline and Frontier Aspen		0	0
Proceeds from Sale of Property, Plant, and Equipment	0	0	0
Distributions in Excess of Equity in Earnings of Equity Investments	0	0	0
Distributions from UNEV in excess of earnings	(15,556)	(8,941)	(7,352)
Net cash used for investing activities	6,041	(8,941)	(7,352)
Cash flows from financing activities
Net Borrowings (Repayments) under Credit Agreement	0	0	0
Net Intercompany Financing Activities	0	0	0
Redemption of notes			0
Proceeds from Issuance of Senior Long-term Debt			0
Proceeds from Issuance of common units		0	0
Contribution from Joint Venture Partner	21,597
Elimination Entry Contribution from Joint Venture Partner	(21,597)
Contributions from general partner	0	0	0
Contribution from noncontrolling interest	0
Proceeds from (Payments to) Noncontrolling Interests	27,000	22,500	19,500
Distribution Made to Limited Partner, Cash Distributions Paid	0	0	0
Payments of Financing Costs		0	0
Purchase of units for incentive grants	0
Finance Lease, Principal Payments	0
Units withheld for tax withholding obligations	0	0	0
Other	0	0	0
Net cash provided by (used) by financing activities	5,403	22,500	19,500
Increase (decrease) for the year	0	0	0
Beginning of period	0	0	0
End of period	0	0	0
Parent [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	(62,138)	(68,693)	(51,235)
Cash flows from investing activities
Additions to property and equipment	0	0	0
Payments to Acquire Businesses, Gross		0
Purchase of controlling interests in SLC Pipeline and Frontier Aspen	0	0	0
Proceeds from Sale of Property, Plant, and Equipment	0	0	0
Distributions in Excess of Equity in Earnings of Equity Investments	0	0	0
Distributions from UNEV in excess of earnings	0	0	0
Net cash used for investing activities	0	0	0
Cash flows from financing activities
Net Borrowings (Repayments) under Credit Agreement	42,500	(89,000)	1,012,000
Net Intercompany Financing Activities	299,363	307,587	(561,675)
Redemption of notes			(309,750)
Proceeds from Issuance of Senior Long-term Debt			101,750
Proceeds from Issuance of common units		114,771	52,100
Contribution from Joint Venture Partner	0
Contributions from general partner	320	882	1,440
Contribution from noncontrolling interest	0
Proceeds from (Payments to) Noncontrolling Interests	0	0	0
Distribution Made to Limited Partner, Cash Distributions Paid	(273,225)	(264,979)	(234,575)
Payments of Financing Costs		0	(9,347)
Purchase of units for incentive grants	(1,470)
Finance Lease, Principal Payments	0
Units withheld for tax withholding obligations	(423)	(568)	(605)
Other	(139)	0	(103)
Net cash provided by (used) by financing activities	66,926	68,693	51,235
Increase (decrease) for the year	4,788	0	0
Beginning of period	2	2	2
End of period	4,790	2	2
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	333,786	345,378	268,978
Cash flows from investing activities
Additions to property and equipment	(28,497)	(41,031)	(41,827)
Payments to Acquire Businesses, Gross		(5,013)
Purchase of controlling interests in SLC Pipeline and Frontier Aspen		(1,790)	(245,446)
Proceeds from Sale of Property, Plant, and Equipment	532	210	849
Distributions in Excess of Equity in Earnings of Equity Investments	1,206	1,588	3,134
Distributions from UNEV in excess of earnings	15,556	8,941	7,352
Net cash used for investing activities	(32,800)	(37,095)	(275,938)
Cash flows from financing activities
Net Borrowings (Repayments) under Credit Agreement	0	0	(553,000)
Net Intercompany Financing Activities	(299,363)	(307,587)	561,675
Redemption of notes			0
Proceeds from Issuance of Senior Long-term Debt			0
Proceeds from Issuance of common units		0	10
Elimination Entry Contribution from Joint Venture Partner	(21,597)
Contributions from general partner	0	0	368
Contribution from noncontrolling interest	0
Proceeds from (Payments to) Noncontrolling Interests	0	0	0
Distribution Made to Limited Partner, Cash Distributions Paid	0	0	0
Payments of Financing Costs		(6)	(35)
Purchase of units for incentive grants	0
Finance Lease, Principal Payments	(2,471)
Units withheld for tax withholding obligations	0	0	0
Other	139	(12)	368
Net cash provided by (used) by financing activities	(301,695)	(308,794)	7,170
Increase (decrease) for the year	(709)	(511)	210
Beginning of period	0	511	301
End of period	(709)	0	511
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	36,857	32,087	32,892
Cash flows from investing activities
Additions to property and equipment	(1,615)	(6,269)	(2,983)
Payments to Acquire Businesses, Gross		(38)
Purchase of controlling interests in SLC Pipeline and Frontier Aspen		0	0
Payments to Acquire Equity Method Investments	(17,886)
Proceeds from Sale of Property, Plant, and Equipment	0	0	0
Distributions in Excess of Equity in Earnings of Equity Investments	0	0	0
Distributions from UNEV in excess of earnings	0	0	0
Net cash used for investing activities	(19,501)	(6,307)	(2,983)
Cash flows from financing activities
Net Borrowings (Repayments) under Credit Agreement	0	0	0
Net Intercompany Financing Activities	0	0	0
Redemption of notes			0
Proceeds from Issuance of Senior Long-term Debt			0
Proceeds from Issuance of common units		0	0
Contribution from Joint Venture Partner	21,597
Contributions from general partner	0	0	0
Contribution from noncontrolling interest	3,210
Proceeds from (Payments to) Noncontrolling Interests	(36,000)	(30,000)	(26,000)
Distribution Made to Limited Partner, Cash Distributions Paid	0	0	0
Payments of Financing Costs		0	0
Purchase of units for incentive grants	0
Finance Lease, Principal Payments	0
Units withheld for tax withholding obligations	0	0	0
Other	0	0	0
Net cash provided by (used) by financing activities	(11,193)	(30,000)	(26,000)
Increase (decrease) for the year	6,163	(4,220)	3,909
Beginning of period	3,043	7,263	3,354
End of period	$ 9,206	$ 3,043	$ 7,263