Document And Entity Information - USD ($) $ in Billions	12 Months Ended
Document And Entity Information - USD ($) $ in Billions	Dec. 31, 2018	Feb. 15, 2019	Jun. 30, 2017
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Entity Emerging Growth Company	false
Entity Small Business	false
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Entity Registrant Name	SUNOCO LP
Entity Central Index Key	0001552275
Trading Symbol	SUN
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Public Float			$ 1.3
Entity Well-known Seasoned Issuer	Yes
Entity Shell Company	false
Common Units [Member]
Document Information [Line Items]
Entity Partnership Units Outstanding		82,725,202
Common Class C [Member]
Document Information [Line Items]
Entity Partnership Units Outstanding		16,410,780

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 56	$ 28
Accounts receivable, net	374	541
Receivables from affiliates	37	155
Inventories, net	374	426
Other current assets	64	81
Assets Held-for-sale, Not Part of Disposal Group, Current	0	3,313
Total current assets	905	4,544
Property and equipment, net	1,546	1,557
Other assets:
Goodwill	1,559	1,430
Intangible assets, net	708	768
Other noncurrent assets	161	45
Total assets	4,879	8,344
Current liabilities:
Accounts payable	412	559
Accounts payable to affiliates	149	206
Accrued expenses and other current liabilities	299	368
Current maturities of long-term debt	5	6
Liabilities Held for Sale Current	0	75
Total current liabilities	865	1,214
Revolving line of credit	700	765
Long-term debt, net	2,280	3,519
Advances From Affiliates, Noncurrent	24	85
Deferred tax liability	103	389
Other noncurrent liabilities	123	125
Total liabilities	4,095	6,097
Commitments and contingencies (Note 14)
Partners' Capital	784	2,247
Equity:
Total liabilities and equity	4,879	8,344
Series A Preferred Unit [Member]
Current liabilities:
Partners' Capital	0	300
Common Units [Member]
Current liabilities:
Partners' Capital	784	1,947
Class C Units Subsidiary [Member]
Current liabilities:
Partners' Capital	$ 0	$ 0

Consolidated Balance Sheets (Parenthetical) - shares	Dec. 31, 2018	Dec. 31, 2017
Series A Preferred Stock [Member]
Partners' capital:
Limited partner interest, units issued (in shares)	0	12,000,000
Limited partner interest, units outstanding (in shares)	0	12,000,000
Common Units - Public [Member]
Partners' capital:
Limited partner interest, units issued (in shares)	54,201,090	53,917,173
Limited partner interest, units outstanding (in shares)	54,201,090	53,917,173
Common Units Affiliated [Member]
Partners' capital:
Limited partner interest, units issued (in shares)	28,463,967	45,750,826
Limited partner interest, units outstanding (in shares)	28,463,967	45,750,826
Class C Units Subsidiary [Member]
Partners' capital:
Limited partner interest, units issued (in shares)	16,410,780	16,410,780
Limited partner interest, units outstanding (in shares)	16,410,780	16,410,780

Consolidated Statements of Operations and Comprehensive (Loss) Income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Total cost of sales	$ 15,872	$ 10,615	$ 8,830
Revenues:
Total revenues	16,994	11,723	9,986
Operating expenses:
General and administrative	141	140	155
Other operating		375	374
Rent	72	81	81
Loss on disposal of assets and impairment charges	19	114	225
Depreciation, amortization and accretion	182	203	319
Total cost of sales and operating expenses	16,649	11,494	9,841
Operating income	345	229	145
Interest expense, net	146	245	189
Loss on extinguishment of debt and other	(129)	0	0
Income (loss) from continuing operations before income taxes	92	20	(16)
Income tax expense (benefit)	34	(306)	(72)
Income from continuing operations	58	326	56
Loss from discontinued operations, net of income taxes	(265)	(177)	(462)
Net income (loss) and comprehensive income (loss)	$ (207)	$ 149	$ (406)
Net income (loss) per limited partner unit:
Income (Loss) from Discontinued Operations, Net of Tax, Per Outstanding Limited Partnership Unit, Basic	$ (3.14)	$ (1.78)	$ (4.94)
Weighted average limited partner units outstanding:
Cash distribution per unit (in dollars per share)	3.3020	3.3020	3.2938
Income (Loss) from Continuing Operations, Net of Tax, Per Outstanding Limited Partnership Unit, Diluted	(0.25)	2.12	(0.32)
Income (Loss) from Discontinued Operations, Net of Tax, Per Outstanding Limited Partnership Unit, Diluted	(3.14)	(1.78)	(4.94)
Distributions Per Partnership Unit	3.30	3.30	3.29
Common Units [Member]
Net income (loss) per limited partner unit:
Income (Loss) from Continuing Operations, Per Outstanding Limited Partnership Unit, Basic, Net of Tax	$ (0.25)	$ 2.13	$ (0.32)
Weighted average limited partner units outstanding:
Weighted average limited partner units outstanding (basic) (in shares)	84,299,893	99,270,120	93,575,530
Weighted average limited partner units outstanding (diluted) (in shares)	84,820,570	99,728,354	93,603,835
Common Units [Member]
Net income (loss) per limited partner unit:
Income (Loss) from Continuing Operations, Per Outstanding Limited Partnership Unit, Basic, Net of Tax	$ (0.25)	$ 2.13	$ (0.32)
Income (Loss) from Discontinued Operations, Net of Tax, Per Outstanding Limited Partnership Unit, Basic	(3.14)	(1.78)	(4.94)
Net Income (Loss), Per Outstanding Limited Partnership Unit, Basic, Net of Tax	$ (3.39)	$ 0.35	$ (5.26)
Weighted average limited partner units outstanding:
Weighted average limited partner units outstanding (basic) (in shares)	84,299,893	99,270,120	93,575,530
Weighted average limited partner units outstanding (diluted) (in shares)	84,820,570	99,728,354	93,603,835
Income (Loss) from Continuing Operations, Net of Tax, Per Outstanding Limited Partnership Unit, Diluted	$ (0.25)	$ 2.12	$ (0.32)
Income (Loss) from Discontinued Operations, Net of Tax, Per Outstanding Limited Partnership Unit, Diluted	(3.14)	(1.78)	(4.94)
Net Income (Loss), Net of Tax, Per Outstanding Limited Partnership Unit, Diluted	$ (3.39)	$ 0.34	$ (5.26)
Continuing Operations [Member]
Revenues:
Total revenues	$ 16,994	$ 11,723	$ 9,986
Gross profit	1,122	1,108	1,156
Operating expenses:
Other operating	363
Loss on disposal of assets and impairment charges	19	114	225
Depreciation, amortization and accretion	182	169	176
Operating income	345	229	145
Interest expense, net	144	209	161
Loss on extinguishment of debt and other	109	0	0
Income (loss) from continuing operations before income taxes	92	20	(16)
Income tax expense (benefit)	34	(306)	(72)
Income from continuing operations	58	326	56
Motor Fuels [Member]
Revenues:
Total revenues	16,504	10,910	9,212
Motor Fuels [Member] \| Continuing Operations [Member]
Revenues:
Total revenues	16,504	10,910	9,212
Gross profit	796	692	759
Rental and Other [Member]
Revenues:
Total revenues	130	89	88
Rental and Other [Member] \| Continuing Operations [Member]
Revenues:
Total revenues	130	89	88
Gross profit	$ 130	$ 89	$ 88

Consolidated Statement of Changes in Partners' Equity - USD ($) $ in Millions	Total	Series A Preferred Unit [Member]	Predecessor Equity [Domain]	Common Units [Member]	ETE [Member]	ETE [Member] Series A Preferred Unit [Member]	ETE [Member] Predecessor Equity [Domain]	ETE [Member] Common Units [Member]
Beginning balance at Dec. 31, 2015	$ 5,263	$ 0	$ 2,218	$ 3,045
Increase (Decrease) in Partners' Capital [Roll Forward]
Contribution from parent	(2,200)	0	(2,200)	0
Unit-based compensation	13	0	0	13
Cash distributions to unitholders	(386)	0	0	386
Payments of Distributions to Affiliates	50	0	0	(50)
Contribution Of Assets Between Entities Under Common Control Above Historic Cost Net	(392)	0	(18)	(374)
Partners' Capital Account, Sale of Units	194	0	0	194	$ 61	$ 0	$ 0	$ 61
Equity issued	71	0	0	71
Other	28	0	0	28
Net Income (loss)	(406)	0	0	(406)
Ending balance at Dec. 31, 2016	2,196	0	0	2,196
Increase (Decrease) in Partners' Capital [Roll Forward]
Unit-based compensation	24	0	0	24
Cash distributions to unitholders	(420)	0	0	(420)
Partners' Capital Account, Distributions	23	23	0	0
Equity issued	33	0	0	33
Other	(12)	0	0	(12)
Net Income (loss)	149	23	0	126
Ending balance at Dec. 31, 2017	2,247	300	0	1,947
Increase (Decrease) in Partners' Capital [Roll Forward]
Proceeds from Issuance of Private Placement	300	300	0	0
New Accounting Pronouncement or Change in Accounting Principle, Cumulative Effect of Change on Equity or Net Assets	(54)	0	0	(54)
Payments for Repurchase of Equity	(540)	0	0	(540)
Unit-based compensation	12	0	0	12
Cash distributions to unitholders	(369)	0	0	(369)
Partners' Capital Account, Distributions	2	2	0	0
Partners' Capital Account, Redemptions	(300)	(300)	0	0
Other	(3)	0	0	(3)
Net Income (loss)	(207)	2	0	(209)
Ending balance at Dec. 31, 2018	$ 784	$ 0	$ 0	$ 784

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net income (loss)	$ (207)	$ 149	$ (406)
Loss from discontinued operations, net of income taxes	(265)	(177)	(462)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, amortization and accretion	182	203	319
Loss on disposal of assets and impairment charges	19	114	225
Loss on extinguishment of debt and other	(129)	0	0
Non-cash unit based compensation expense	12	24	13
Deferred income tax	6	(308)	(8)
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable	97
Cash flows from investing activities:
Capital expenditures	(103)	(177)	(439)
Cash flows from financing activities:
Distributions to ETP			(50)
Cash Provided by (Used in) Operating Activities, Discontinued Operations	(484)	136	93
Cash Provided by (Used in) Investing Activities, Discontinued Operations	3,207	(38)	(2,683)
Change in cash included in current assets held for sale	11	(5)	5
Net Cash Provided by (Used in) Discontinued Operations	2,734	93	(2,585)
Net increase (decrease) in cash and cash equivalents	28	(75)	51
Cash and cash equivalents at beginning of period	28	103	52
Cash and cash equivalents at end of period	56	28	103
Supplemental disclosure of non-cash financing activities:
Equity issued to ETP and ETE	0	0	(255)
Supplemental disclosure of cash flow information:
Interest paid	140	209	167
Income taxes paid (refunded), net	501	(1)	(30)
Superior Plus Corporation [Member]
Cash flows from investing activities:
Payments to acquire business	(58)
7-Eleven sales [Member]
Cash flows from investing activities:
Payments to acquire business	(54)
Sandford Oil [Member]
Cash flows from investing activities:
Payments to acquire business	(90)
BRENCO [Member]
Cash flows from investing activities:
Payments to acquire business	(26)
American Midstream Partner, LP [Domain]
Cash flows from investing activities:
Payments to acquire business	(127)
Schmitt Sales, Inc. [Domain]
Cash flows from investing activities:
Payments to acquire business	(46)
ETE [Member]
Cash flows from financing activities:
Proceeds from issuance of common units, net of offering costs	0	300	61
Continuing Operations [Member]
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, amortization and accretion	182	169	176
Amortization of deferred financing fees	6	15	11
Loss on disposal of assets and impairment charges	19	114	225
Loss on extinguishment of debt and other	109	0	0
Non-cash unit based compensation expense	12	24	13
Deferred income tax	6	(308)	(8)
Inventory, LIFO Reserve, Period Charge	85	(24)	(97)
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable	201	(1)	(215)
Accounts receivable from affiliates	15	(131)	5
Inventories	(11)	21	18
Other assets	(45)	7	(62)
Accounts payable	(123)	(44)	221
Accounts payable to affiliates	(15)	97	94
Accrued expenses and other current liabilities	(55)	(16)	56
Other noncurrent liabilities	3	54	(27)
Net cash provided by continuing operating activities	447	303	466
Cash flows from investing activities:
Capital expenditures	(103)	(103)	(119)
Purchase of intangible assets	(2)	(39)	(50)
Payments to acquire business		0	0
Acquisition of Emerge fuels business, net of cash acquired	0	0	(171)
Proceeds from disposal of property and equipment	37	10	9
Net cash used in investing activities	(469)	(132)	(331)
Cash flows from financing activities:
Proceeds from issuance of long-term debt	2,200	0	2,835
Payments on long-term debt	(3,450)	(5)	(808)
Payment for Debt Extinguishment or Debt Prepayment Cost	(93)	0	0
Revolver borrowings	2,790	2,653	2,811
Revolver repayments	(2,855)	(2,888)	(2,261)
Loan origination costs	(35)	0	(30)
Advances from affiliates	0	3	255
Proceeds from issuance of common units, net of offering costs	0	33	71
Payments for Repurchase of Common Stock	(540)	0	0
Payments for Repurchase of Preferred Stock and Preference Stock	(303)	0	0
Distributions to ETP	0	0	(50)
Other cash from financing activities, net	(15)	(4)	3
Distributions to unitholders	(383)	(431)	(386)
Net cash provided by (used in) financing activities	$ (2,684)	$ (339)	$ 2,501

Organization and Principles of Consolidation

12 Months Ended

Dec. 31, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization and Principles of Consolidation

We are a Delaware master limited partnership. We are managed by our general partner, Sunoco GP LLC (our “General Partner”), which is owned by Energy Transfer Operating, L.P. (“ETO”), a consolidated subsidiary of Energy Transfer LP. In October 2018, Energy Transfer Equity, L.P. (“ETE”) and Energy Transfer Partners, L.P. (“ETP”) completed the previously announced merger of ETP with a wholly-owned subsidiary of ETE in a unit-for-unit exchange. Following the closing of the merger, ETE changed its name to “Energy Transfer LP” (“ET”) and its common units began trading on the New York Stock Exchange under the “ET” ticker symbol on October 19, 2018. In addition, ETP changed its name to “Energy Transfer Operating, L.P.”

In connection with the transaction, immediately prior to closing, ETE contributed 2,263,158 of our common units to ETP in exchange for 2,874,275 ETP common units, and contributed 100% of the limited liability company interests in our General Partner and all of our incentive distribution rights to ETP in exchange for 42,812,389 ETP common units. As a result, following the transaction, ETO directly owns our non-economic general partner interest, all of our incentive distribution rights (“IDRs”) and approximately 34.5% of our common units, which constitutes a 28.8% limited partner interest in us.

Effective October 27, 2014, the Partnership changed its name from Susser Petroleum Partners LP (NYSE: SUSP) to Sunoco LP (“SUN,” NYSE: SUN). As used in this document, the terms “Partnership,” “SUN,” “we,” “us,” and “our” should be understood to refer to Sunoco LP and our consolidated subsidiaries, unless the context clearly indicates otherwise.

The consolidated financial statements are composed of Sunoco LP, a publicly traded Delaware limited partnership, and our wholly‑owned subsidiaries. We distribute motor fuels across more than 30 states throughout the East Coast, Midwest, South Central and Southeast regions of the United States from Maine to Florida and from Florida to New Mexico, as well as Hawaii. We also operate retail stores in Hawaii and New Jersey.

On April 6, 2017, certain subsidiaries of the Partnership (collectively, the “Sellers”) entered into an Asset Purchase Agreement (the “7-Eleven Purchase Agreement”) with 7-Eleven, Inc., a Texas corporation (“7-Eleven”) and SEI Fuel Services, Inc., a Texas corporation and wholly-owned subsidiary of 7-Eleven (“SEI Fuel,” and, together with 7-Eleven, referred to herein collectively as “Buyers”). On January 23, 2018, we completed the disposition of assets pursuant to the Amended and Restated Asset Purchase Agreement entered by and among Sellers, Buyers and certain other named parties for the limited purposes set forth therein, pursuant to which the parties agreed to amend and restate the 7-Eleven Purchase Agreement to reflect commercial agreements and updates made by the parties in connection with consummation of the transactions contemplated by the 7-Eleven Purchase Agreement. Under the 7-Eleven Purchase Agreement, as amended and restated, we sold a portfolio of 1,030 company operated retail fuel outlets, together with ancillary businesses and related assets to Buyers for approximately $3.2 billion (the “7-Eleven Transaction”). On January 18, 2017, with the assistance of a third-party brokerage firm, we launched a portfolio optimization plan to market and sell 97 real estate assets located in Florida, Louisiana, Massachusetts, Michigan, New Hampshire, New Jersey, New Mexico, New York, Ohio, Oklahoma, Pennsylvania, Rhode Island, South Carolina, Texas and Virginia. The results of these operations (the real estate optimization assets, together with the 7-Eleven Transaction, the “Retail Divestment”) have been reported as discontinued operations for all periods presented in the consolidated financial statements. See Note 4 for more information related to the 7-Eleven Purchase Agreement, the optimization plan, and the discontinued operations. All other footnotes present results of the continuing operations.

On April 1, 2018, the Partnership completed the conversion of 207 retail sites located in certain West Texas, Oklahoma and New Mexico markets to a single commission agent.

Our primary operations are conducted by the following consolidated subsidiaries:


•	Sunoco, LLC (“Sunoco LLC”), a Delaware limited liability company, primarily distributes motor fuel in 30 states throughout the East Coast, Midwest, South Central and Southeast regions of the United States. Sunoco LLC also processes transmix and distributes refined product through its terminals in Alabama, Texas, Arkansas and New York.


•	Sunoco Retail LLC (“Sunoco Retail”), a Pennsylvania limited liability company, owns and operates retail stores that sell motor fuel and merchandise primarily in New Jersey.


•	Aloha Petroleum LLC, a Delaware limited liability company, distributes motor fuel and operates terminal facilities on the Hawaiian Islands.


•	Aloha Petroleum, Ltd. (“Aloha”), a Hawaii corporation, owns and operates retail stores on the Hawaiian Islands.

All significant intercompany accounts and transactions have been eliminated in consolidation.

Certain items have been reclassified for presentation purposes to conform to the accounting policies of the consolidated entity. These reclassifications had no impact on gross margin, income from operations, net income and comprehensive income, or the balance sheets or statements of cash flows.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Fair Value Measurements

We use fair value measurements to measure, among other items, purchased assets, investments, leases and derivative contracts. We also use them to assess impairment of properties, equipment, intangible assets and goodwill. An asset’s fair value is defined as the price at which an asset could be exchanged in a current transaction between knowledgeable, willing parties. A liability’s fair value is defined as the amount that would be paid to transfer the liability to a new obligor, not the amount that would be paid to settle the liability with the creditor. Where available, fair value is based on observable market prices or parameters, or is derived from such prices or parameters. Where observable prices or inputs are not available, unobservable prices or inputs are used to estimate the current fair value, often using an internal valuation model. These valuation techniques involve some level of management estimation and judgment, the degree of which is dependent on the item being valued.

ASC 820 “Fair Value Measurements and Disclosures” prioritizes the inputs used in measuring fair value into the following hierarchy:


Level 1	Quoted prices (unadjusted) in active markets for identical assets or liabilities;


Level 2	Inputs other than quoted prices included within Level 1 that are either directly or indirectly observable;


Level 3	Unobservable inputs in which little or no market activity exists, therefore requiring an entity to develop its own assumptions about the assumptions that market participants would use in pricing.

Cash, accounts receivable, certain other current assets, marketable securities, accounts payable, accrued expenses, and certain other current liabilities are reflected in the Consolidated Balance Sheets at carrying amounts, which approximate the fair value due to their short term nature.

Segment Reporting

We operate our business in two primary operating segments, fuel distribution and marketing and all other, both of which are included as reportable segments. Our fuel distribution and marketing segment sells motor fuel to our all other segment and external customers. Our all other segment includes the Partnership’s ethanol plant, credit card services, franchise royalties, and its retail operations in Hawaii and New Jersey.

Acquisition Accounting

Acquisitions of assets or entities that include inputs and processes and have the ability to create outputs are accounted for as business combinations. A purchase price is recorded for tangible and intangible assets acquired and liabilities assumed based on their fair value. The excess of fair value of consideration conveyed over fair value of net assets acquired is recorded as goodwill. The Consolidated Statements of Operations and Comprehensive Income (Loss) for the periods presented include the results of operations for each acquisition from their respective dates of acquisition.

Acquisitions of entities under common control are accounted for similar to a pooling of interests, in which the acquired assets and assumed liabilities are recognized at their historic carrying values. The results of operations of affiliated businesses acquired are reflected in the Partnership’s consolidated results of operations beginning on the date of common control.

Cash and Cash Equivalents

Cash and cash equivalents include cash on hand, demand deposits, and short-term investments with original maturities of three months or less.

Sunoco LLC and Sunoco Retail have treasury services agreements with Sunoco (R&M), LLC, an indirect wholly-owned subsidiary

of ETO for certain cash management activities. The net balance of Sunoco LLC and Sunoco Retail activity is reflected in either “Advances to affiliates” or “Advances from affiliates” on the Consolidated Balance Sheets.

Accounts Receivable

The majority of trade receivables are from wholesale fuel customers or from credit card companies related to retail credit card transactions. Wholesale customer credit is extended based on an evaluation of the customer’s financial condition. Receivables are recorded at face value, without interest or discount. The Partnership provides an allowance for doubtful accounts based on historical experience and on a specific identification basis. Credit losses are recorded against the allowance when accounts are deemed uncollectible.

Receivables from affiliates arise from fuel sales and other miscellaneous transactions with non-consolidated affiliates. These receivables are recorded at face value, without interest or discount.

Inventories

Fuel inventories are stated at the lower of cost or market using the last-in-first-out (“LIFO”) method. Under this methodology, the cost of fuel sold consists of actual acquisition costs, which includes transportation and storage costs. Such costs are adjusted to reflect increases or decreases in inventory quantities which are valued based on changes in LIFO inventory layers.

Merchandise inventories are stated at the lower of average cost, as determined by the retail inventory method, or market. We record an allowance for shortages and obsolescence relating to merchandise inventory based on historical trends and any known changes. Shipping and handling costs are included in the cost of merchandise inventories.

Advertising Costs

Advertising costs are expensed as incurred. Advertising costs were $24 million, $24 million and $22 million for the years ended December 31, 2018, 2017, and 2016, respectively.

Property and Equipment

Property and equipment are recorded at cost. Depreciation is computed on a straight-line basis over the useful lives of assets, estimated to be forty years for buildings, three to fifteen years for equipment and thirty years for storage tanks. Assets under capital leases are depreciated over the life of the corresponding lease.

Amortization of leasehold improvements is based upon the shorter of the remaining terms of the leases including renewal periods that are reasonably assured, or the estimated useful lives, which approximate twenty years. Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Maintenance and repairs are charged to operations as incurred. Gains or losses on the disposition of property and equipment are recorded in the period incurred.

Long-Lived Assets and Assets Held for Sale

Long-lived assets are tested for possible impairment whenever events or changes in circumstances indicate the carrying amount of the asset may not be recoverable. If such indicators exist, the estimated undiscounted future cash flows related to the asset are compared to the carrying value of the asset. If the carrying value is greater than the estimated undiscounted future cash flow amount, an impairment charge is recorded within loss (gain) on disposal of assets and impairment charge in the Consolidated Statements of Operations and Comprehensive Income (Loss) for amounts necessary to reduce the corresponding carrying value of the asset to fair value. The impairment loss calculations require management to apply judgment in estimating future cash flows.

Properties that have been closed and other excess real property are recorded as assets held and used, and are written down to the lower of cost or estimated net realizable value at the time we close such stores or determine that these properties are in excess and intend to offer them for sale. We estimate the net realizable value based on our experience in utilizing or disposing of similar assets and on estimates provided by our own and third-party real estate experts. Although we have not experienced significant changes in our estimate of net realizable value, changes in real estate markets could significantly impact the net values realized from the sale of assets. When we have determined that an asset is more likely than not to be sold in the next twelve months, that asset is classified as assets held for sale and included in other current assets. As of December 31, 2018 and 2017, we had $0.0 billion and $3.3 billion, respectively, classified as assets held for sale.

Goodwill and Indefinite-Lived Intangible Assets

Goodwill represents the excess of consideration paid over fair value of net assets acquired. Goodwill and intangible assets acquired in a purchase business combination are recorded at fair value as of the date acquired. Acquired intangible assets determined to have an indefinite useful life are not amortized, but are instead tested for impairment at least annually, or more frequently if events and circumstances indicate that the asset might be impaired. The annual impairment test of goodwill and indefinite lived intangible assets is performed as of the first day of the fourth quarter of each fiscal year.

The Partnership uses qualitative factors to determine whether it is more likely than not (likelihood of more than 50%) that the fair value of a reporting unit exceeds its carrying amount, including goodwill. Some of the qualitative factors considered in applying this test include consideration of macroeconomic conditions, industry and market conditions, cost factors affecting the business, overall financial performance of the business, and performance of the unit price of the Partnership.

If qualitative factors are not deemed sufficient to conclude that the fair value of the reporting unit more likely than not exceeds its carrying value, then a one-step approach is applied in making an evaluation. The evaluation utilizes multiple valuation methodologies, including a market approach (market price multiples of comparable companies) and an income approach (discounted cash flow analysis). The computations require management to make significant estimates and assumptions, including, among other things, selection of comparable publicly traded companies, the discount rate applied to future earnings reflecting a weighted average cost of capital, and earnings growth assumptions. A discounted cash flow analysis requires management to make various assumptions about future sales, operating margins, capital expenditures, working capital, and growth rates. If the evaluation results in the fair value of the reporting unit being lower than the carrying value, an impairment charge is recorded.

Indefinite-lived intangible assets are composed of certain tradenames, contractual rights, and liquor licenses which are not amortized but are evaluated for impairment annually or more frequently if events or changes occur that suggest an impairment in carrying value, such as a significant adverse change in the business climate. Indefinite-lived intangible assets are evaluated for impairment by comparing each asset’s fair value to its book value. Management first determines qualitatively whether it is more likely than not that an indefinite‑lived asset is impaired. If management concludes that it is more likely than not that an indefinite-lived asset is impaired, then its fair value is determined by using the discounted cash flow model based on future revenues estimated to be derived in the use of the asset.

Other Intangible Assets

Other finite-lived intangible assets consist of supply agreements, customer relations, favorable lease arrangements, non-competes, and loan origination costs. Separable intangible assets that are not determined to have an indefinite life are amortized over their useful lives and assessed for impairment only if and when circumstances warrant. Determination of an intangible asset’s fair value and estimated useful life are based on an analysis of pertinent factors including (1) the use of widely-accepted valuation approaches, such as the income approach or the cost approach, (2) the expected use of the asset by the Partnership, (3) the expected useful life of related assets, (4) any legal, regulatory or contractual provisions, including renewal or extension period that would cause substantial costs or modifications to existing agreements, and (5) the effects of obsolescence, demand, competition, and other economic factors. Should any of the underlying assumptions indicate that the value of the intangible assets might be impaired, we may be required to reduce the carrying value and remaining useful life of the asset. If the underlying assumptions governing the amortization of an intangible asset were later determined to have significantly changed, we may be required to adjust its amortization period to reflect a new estimate of its useful life. Any write‑down of the value or unfavorable change in the useful life of an intangible asset would increase expense at that time.

Customer relations and supply agreements are amortized on a straight-line basis over the remaining terms of the agreements, which generally range from five to twenty years. Favorable lease arrangements are amortized on a straight-line basis over the remaining lease terms. Non-competition agreements are amortized over the terms of the respective agreements, and loan origination costs are amortized over the life of the underlying debt as an increase to interest expense.

Asset Retirement Obligations

The estimated future cost to remove an underground storage tank is recognized over the estimated useful life of the storage tank. We record a discounted liability for the future fair value of an asset retirement obligation along with a corresponding increase to the carrying value of the related long-lived asset at the time an underground storage tank is installed. We then depreciate the amount added to property and equipment and recognize accretion expense in connection with the discounted liability over the remaining life of the tank. We base our estimates of the anticipated future costs for tank removal on our prior experience with removals. We review assumptions for computing the estimated liability for tank removal on an annual basis. Any change in estimated cash flows are reflected as an adjustment to both the liability and the associated asset.

Long-lived assets related to Asset Retirement Obligations aggregated $11 million and $13 million, and were reflected as property and equipment, net on our Consolidated Balance Sheets as of December 31, 2018 and 2017, respectively.

Environmental Liabilities

Environmental expenditures related to existing conditions, resulting from past or current operations, and from which no current or future benefit is discernible, are expensed. Expenditures that extend the life of the related property or prevent future environmental contamination are capitalized. We determine and establish a liability on a site-by-site basis when it is probable and can be reasonably estimated. A related receivable is recorded for estimable and probable reimbursements.

Revenue Recognition

Revenues from motor fuel is recognized either at the time fuel is delivered to the customer or at the time of sale. Shipment and delivery of motor fuel generally occurs on the same day. The Partnership charges wholesale customers for third-party transportation costs, which are recorded net in cost of sales. Through PropCo, our wholly-owned corporate subsidiary, we may sell motor fuel to customers on a commission agent basis, in which we retain title to inventory, control access to and sale of fuel inventory, and recognize revenue at the time the fuel is sold to the ultimate customer. In our fuel distribution and marketing segment, we derive other income from rental income, propane and lubricating oils, and other ancillary product and service offerings. In our all other segment, we derive other income from merchandise, lottery ticket sales, money orders, prepaid phone cards and wireless services, ATM transactions, car washes, movie rentals, and other ancillary product and service offerings. We record revenue from other retail transactions on a net commission basis when a product is sold and/or services are rendered.

Rental Income

Rental income from operating leases is recognized on a straight-line basis over the term of the lease.

Cost of Sales

We include in cost of sales all costs incurred to acquire fuel and merchandise, including the costs of purchasing, storing, and transporting inventory prior to delivery to our customers. Items are removed from inventory and are included in cost of sales based on the retail inventory method for merchandise and the LIFO method for motor fuel. Cost of sales does not include depreciation of property and equipment as amounts attributed to cost of sales would not be significant. Depreciation is classified within operating expenses in the Consolidated Statements of Operations and Comprehensive Income (Loss).

Motor Fuel and Sales Taxes

Certain motor fuel and sales taxes are collected from customers and remitted to governmental agencies either directly by the Partnership or through suppliers. The Partnership’s accounting policy for wholesale direct sales to dealers, distributors and commercial customers is to exclude the collected motor fuel tax from sales and cost of sales.

For retail locations where the Partnership holds inventory, including commission agent locations, motor fuel sales and motor fuel cost of sales include motor fuel taxes. Such amounts were $370 million, $234 million and $243 million, for the years ended December 31, 2018, 2017 and 2016, respectively. Merchandise sales and cost of merchandise sales are reported net of sales tax in the Consolidated Statements of Operations and Comprehensive Income (Loss).

Deferred Branding Incentives

We receive payments for branding incentives related to fuel supply contracts. Unearned branding incentives are deferred and amortized on a straight-line basis over the term of the agreement as a credit to cost of sales.

Lease Accounting

The Partnership leases a portion of its properties under non-cancelable operating leases, whose initial terms are typically five to fifteen years, with options permitting renewal for additional periods. Minimum rent is expensed on a straight-line basis over the term of the lease, including renewal periods that are reasonably assured at the inception of the lease. The Partnership is typically responsible for payment of real estate taxes, maintenance expenses, and insurance. The Partnership also leases certain vehicles, and such leases are typically less than five years.

Earnings Per Unit

In addition to limited partner units, we have identified IDRs as participating securities and compute income per unit using the two-class method under which any excess of distributions declared over net income shall be allocated to the partners based on their respective sharing of income specified in the First Amended and Restated Agreement of Limited Partnership, as amended (the “Partnership Agreement”). Net income per unit applicable to limited partners is computed by dividing limited partners’ interest in net income, after deducting any incentive distributions, distributions on Series A Preferred Units and nonvested phantom unit awards, by the weighted-average number of outstanding common units.

Unit-based Compensation

Under the LP 2012 Long-Term Incentive Plan (the “2012 LTIP” ) and the Sunoco LP 2018 Long-Term Incentive Plan (the “2018 LTIP”), various types of awards may be granted to employees, consultants, and directors of our General Partner who provide services for us. Compensation expense related to outstanding awards is recognized over the vesting period based on the grant-date fair value. The grant-date fair value is determined based on the market price of our common units on the grant date. We amortize the grant-date fair value of these awards over their vesting period using the straight-line method. Expenses related to unit-based compensation are included in general and administrative expenses.

Income Taxes

The Partnership is a publicly traded limited partnership and is not taxable for federal and most state income tax purposes. As a result, our earnings or losses, to the extent not included in a taxable subsidiary, for federal and most state purposes are included in the tax returns of the individual partners. Net earnings for financial statement purposes may differ significantly from taxable income reportable to Unitholders as a result of differences between the tax basis and financial basis of assets and liabilities, differences between the tax accounting and financial accounting treatment of certain items, and due to allocation requirements related to taxable income under our Partnership Agreement.

As a publicly traded limited partnership, we are subject to a statutory requirement that our “qualifying income” (as defined by the Internal Revenue Code, related Treasury Regulations, and IRS pronouncements) exceed 90% of our total gross income, determined on a calendar year basis. If our qualifying income were not to meet this statutory requirement, the Partnership would be taxed as a corporation for federal and state income tax purposes. For the years ended December 31, 2018, 2017, and 2016, our qualifying income met the statutory requirement.

The Partnership conducts certain activities through corporate subsidiaries which are subject to federal, state and local income taxes. These corporate subsidiaries include Sunoco Property Company LLC (“PropCo”), Susser Holdings Corporation (“Susser”), and Aloha. The Partnership and its corporate subsidiaries account for income taxes under the asset and liability method.

Under this method, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rate is recognized in earnings in the period that includes the enactment date. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts more likely than not to be realized.

The determination of the provision for income taxes requires significant judgment, use of estimates, and the interpretation and application of complex tax laws. Significant judgment is required in assessing the timing and amounts of deductible and taxable items and the probability of sustaining uncertain tax positions. The benefits of uncertain tax positions are recorded in our financial statements only after determining a more-likely-than-not probability that the uncertain tax positions will withstand challenge, if any, from taxing authorities. When facts and circumstances change, we reassess these probabilities and record any changes through the provision for income taxes.

In November 2015, new federal partnership audit procedures were signed into law which are effective for tax years beginning after December 31, 2017. Under the new procedures, a partnership would be responsible for paying the imputed underpayment of tax resulting from audit adjustments in the adjustment year even though partnerships are “pass through entities.” However, as an alternative to paying the imputed underpayment of tax at the partnership level, a partnership may elect to provide audit adjustment information to the reviewed year partners, whom in turn would be responsible for paying the imputed underpayment of tax in the adjustment year. The Partnership is currently evaluating the impact, if any, this legislation has on our income taxes policies.

Recently Issued Accounting Pronouncements

FASB ASU No. 2016-02. In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2016-02, Leases (Topic 842) (“ASU 2016-02”), which establishes the principles that lessees and lessors shall apply to report information about the amount, timing, and uncertainty of cash flows arising from a lease. On January 1, 2019, we adopted Accounting Standards Codification (“ASC”) Topic 842, which is effective for interim and annual reporting periods beginning on or after December 15, 2018. This Topic requires Balance Sheet recognition of lease assets and lease liabilities for leases classified as operating leases under previous GAAP, excluding short-term leases of 12 months or less. Under the standard, disclosures are required to meet the objective of enabling users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases.

To adopt Topic 842, the Partnership has elected the cumulative adjustment approach option to recognize an opening catch-up adjustment to the Consolidated Balance Sheet in the period of adoption, January 1, 2019. We have completed a detailed review of contracts representative of our business and assessed the terms under the new standard. Adoption of the standard had a material impact on our Consolidated Balance Sheet, but did not have an impact on our Consolidated Statement of Operations and Comprehensive Income (Loss) or Consolidated Statement of Cash Flows. The most significant impact was the recognition of right-of-use (“ROU”) assets and lease liabilities for operating leases, while our accounting for finance leases remained substantially unchanged.

As a result of the evaluation performed, we currently estimate additional lease assets and lease liabilities of approximately $0.6 billion will be recognized as of January 1, 2019. In addition to the evaluation performed, we have made appropriate design and implementation updates to our business processes, systems, and internal controls to support the on-going reporting requirements under the new standard.

To adopt Topic 842, the Partnership elected the package of practical expedients permitted under the transition guidance within the standard. The expedient package allowed us not to reassess the following: whether existing contracts contained a lease, the lease classification of existing leases, and initial direct costs for existing leases. In addition to the package of practical expedients, the Partnership has elected the following adoption expedients, the exclusion of leases with terms less than 12 months, the portfolio approach to determine discount rates, the election not to separate non-lease components from lease components and the election not to apply the use of hindsight to the active lease population.

Recently Adopted Accounting Pronouncement

FASB ASU No. 2014-09. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, as a new Topic, ASC Topic 606. On January 1, 2018 we adopted ASC Topic 606, which is effective for interim and annual reporting periods beginning on or after December 15, 2017. The new standard requires us to recognize revenue when a customer obtains control rather than when we have transferred substantially all risks and rewards of a good or service and requires expanded disclosures. It also outlines a single comprehensive model to use in accounting for revenue arising from contracts with customers and supersedes ASC 605 - Revenue Recognition and industry-specific guidance.

We have completed a detailed review of revenue contracts representative of our business segments and their revenue streams as of the adoption date. As a result of the evaluation performed, we have determined that the timing and amount of revenue that we recognize on certain contracts is impacted by the adoption of the new standard. These adjustments are primarily related to the change in recognition of dealer incentives and rebates. In addition to the evaluation performed, we have made appropriate design and implementation updates to our business processes, systems and internal controls to support recognition and disclosure under the new standard.

The Partnership has elected to apply the modified retrospective method to adopt the new standard. The implementation of the new standard has an impact on the measurement of recognition of revenue. The cumulative and ongoing effects of the adoption impact the Consolidated Balance Sheet, the Consolidated Statement of Operations and Comprehensive Income (Loss), and the Consolidated Statement of Equity. Additionally, new disclosures have been added in accordance with ASC Topic 606.

Utilizing the practical expedients allowed under the modified retrospective adoption method, ASC Topic 606 was only applied to existing contracts for which the Partnership had remaining performance obligations as of January 1, 2018, and new contracts entered into after January 1, 2018. ASC Topic 606 was not applied to contracts that were completed prior to January 1, 2018.

For contracts in scope of the new revenue standard as of January 1, 2018, we recognized a cumulative effect adjustment to retained earnings to account for the differences in timing of revenue recognition. The comparative information has not been restated under the modified retrospective method and continues to be reported under the accounting standards in effect for those periods.

The material adjustments to the opening balance sheet primarily relate to a change in timing of revenue recognition for variable consideration, such as incentives paid to customers, as well as a change in timing of revenue recognition for franchise fee revenue. Historically, an asset was recognized related to the contract incentives which was amortized over the life of the agreement. Under the new standard, the timing of the recognition of incentives changed due to application of the expected value method to estimate variable consideration. Additionally, under the new standard, the change in timing of franchise fee revenue is due to the treatment of revenue recognition from the symbolic license over the term of the agreement.

The cumulative effect of the changes made to our consolidated January 1, 2018 Consolidated Balance Sheet for the adoption of ASU No. 2014-09 was as follows:



	Balance at December 31, 2017		Adjustments Due to ASC 606			Balance at January 1, 2018
	(in millions)
Assets
Other current assets	$	81	$	8		$	89
Property and equipment, net	1,557		—			1,557
Intangible assets, net	768		(100		)	668
Other noncurrent assets	45		39			84
Liabilities and Equity
Other noncurrent liabilities	125		1			126
Common unitholders	1,947		(54		)	1,893

The adoption of the new revenue standard resulted in reclassifications to/from revenue, cost of sales, and operating expenses. Additionally, changes in timing of revenue recognition have required the creation of contract asset or contract liability balances, as well as certain balance sheet reclassifications. In accordance with the requirements of Topic 606, the disclosure below shows the impact of adopting the new standard on the Consolidated Statement of Operations and Comprehensive Income (Loss) and the Consolidated Balance Sheet.



	For the Year Ended December 31, 2018
	As Reported		Balances Without Adoption of ASC 606		Effect of Change Higher/(Lower)
	(in millions)
Revenues
Motor fuel sales	$	16,504	$	16,555	$	(51	)
Rental income	130		130		—
Other	360		359		1
Cost of sales and operating expenses:
Cost of sales	15,872		15,875		(3		)
Other operating	363		371		(8		)
Depreciation, amortization and accretion	182		211		(29		)



	December 31, 2018
	As Reported		Balances Without Adoption of ASC 606		Effect of Change Higher/(Lower)
	(in millions)
Assets
Other current assets	$	64	$	52	$	12
Property and equipment, net	1,546		1,546		—
Intangible assets, net	708		842		(134		)
Other noncurrent assets	161		102		59
Liabilities and Equity
Other noncurrent liabilities	123		122		1
Common unitholders	784		848		(64		)

Mergers and Acquisitions

12 Months Ended

Dec. 31, 2018

Business Combinations [Abstract]

Mergers and Acquisitions

Acquisitions

Emerge Fuels Business Acquisition

On August 31, 2016, we acquired the fuels business (the “Fuels Business”) from Emerge Energy Services LP (NYSE: EMES) (“Emerge”) for $171 million, inclusive of working capital and other adjustments, which was funded using amounts available under our revolving credit facility. The Fuels Business includes two transmix processing plants with attached refined product terminals located in Birmingham, Alabama and the Greater Dallas, Texas metroplex and engages in the processing of transmix and the distribution of refined fuels. Combined, the plants can process over 10,000 barrels per day of transmix, and the associated terminals have over 800,000 barrels of storage capacity.

Management, with the assistance of a third party valuation firm, has determined fair value of assets and liabilities at the date of the Fuels Business acquisition. We determined the value of goodwill by giving consideration to the following qualitative factors:


•	synergies created through increased fuel purchasing advantages and integration with our existing wholesale business;


•	strategic advantages of owning transmix processing plants and increasing our terminal capacity; and


•	competitors processing transmix in the geographic region.

The following table summarizes the final recording of assets and liabilities at their respective carrying values as of the date presented (in millions):



	August 31, 2016
Current assets	$	27
Property and equipment	51
Goodwill	53
Intangible assets	56
Current liabilities	(16		)
Net assets	171
Cash acquired	—
Total cash consideration, net of cash acquired	$	171

Goodwill acquired in connection with the Emerge acquisition is deductible for tax purposes.

Other Acquisitions

The following is a summary of the preliminary allocation of the purchase price paid to the fair values of the net assets, net of cash acquired, of our 2018 acquisitions (in millions):



	7-Eleven		Superior			Sandford			BRENCO		Schmitt		AMID
Current assets	$	4	$	18		$	39		$	2	$	1	$	3
Property and equipment	20		20			13			7		20		41
Intangible assets	—		12			34			12		16		40
Goodwill	30		10			31			5		9		44
Other noncurrent assets	—		—			—			—		—		1
Current liabilities	—		—			(13		)	—		—		(2		)
Deferred tax liabilities	—		—			(11		)	—		—		—
Other noncurrent liabilities	—		(2		)	—			—		—		—
Total	$	54	$	58		$	93		$	26	$	46	$	127

On December 20, 2018, we completed the acquisition of the refined products terminalling business from American Midstream Partners, LP (NYSE: AMID) for approximately $127 million inclusive of working capital adjustments. The refined products terminalling business consists of terminals located in Texas and Arkansas with a combined 21 tanks, approximately 1.3 million barrels of storage capacity and approximately 77,500 barrels per day of total throughput capacity. Management, with the assistance of a third party valuation firm, is in the process of evaluating the purchase price allocation. As a result, material adjustments to this preliminary allocation may occur in the future. The acquisition preliminarily increased goodwill by $44 million.

On December 18, 2018, we completed the acquisition of the wholesale fuel distribution business from Schmitt Sales, Inc. (“Schmitt”) for approximately $46 million inclusive of working capital adjustments. The acquired wholesale fuels business distributes approximately 180 million gallons of fuel annually across a network of dealer and commission agent-operated locations in the Upstate New York and Pennsylvania markets. Management, with the assistance of a third party valuation firm, is in the process of evaluating the purchase price allocation. As a result, material adjustments to this preliminary allocation may occur in the future. The acquisitions preliminarily increased goodwill by $9 million.

On October 16, 2018, we completed the acquisition of BRENCO Marketing Corporation’s fuel distribution business (“BRENCO”) for approximately $26 million inclusive of working capital adjustments. The acquired wholesale fuels business distributes approximately 95 million gallons of fuel annually across a network of approximately 160 dealer and commission agent-operated locations and 100 commercial accounts in Central and East Texas. Management, with the assistance of a third party valuation firm, is in the process of evaluating the purchase price allocation. As a result, material adjustments to this preliminary allocation may occur in the future. The acquisition preliminarily increased goodwill by $5 million.

On August 1, 2018, we completed the acquisition of the equity interests of Sandford Energy, LLC, Sandford Transportation, LLC and their respective subsidiaries (“Sandford”) for approximately $93 million inclusive of working capital and other adjustments. The acquired wholesale fuels business distributes approximately 115 million gallons of fuel annually to exploration, drilling and oil field services customers, primarily in basins in Central and West Texas and Oklahoma. Management, with the assistance of a third party valuation firm, is in the process of evaluating the purchase price allocation. As a result, material adjustments to this preliminary allocation may occur in the future. The acquisition preliminarily increased goodwill by $31 million.

On April 25, 2018, we completed the acquisition of wholesale fuel distribution assets and related terminal assets from Superior Plus Energy Services, Inc. (“Superior”) for approximately $58 million inclusive of working capital adjustments. The assets consist of a network of approximately 100 dealers, several hundred commercial contracts and three terminals, which are connected to major pipelines serving the Upstate New York market. Management, with the assistance of a third party valuation firm, is in the process of evaluating the purchase price allocation. As a result, material adjustments to this preliminary allocation may occur in the future. The acquisition preliminarily increased goodwill by $10 million.

On April 2, 2018, we completed the acquisition of 26 retail fuel outlets from 7-Eleven and SEI Fuel (“7-Eleven Purchase”) for approximately $54 million. We subsequently converted the acquired stations from company-operated sites to commission agent locations. Management, with the assistance of a third party valuation firm evaluated the purchase price allocation. The acquisition increased goodwill by $30 million.

On October 12, 2016, we completed the acquisition of convenience store, wholesale motor fuel distribution, and commercial fuels distribution businesses serving East Texas and Louisiana from Denny Oil Company (“Denny”) for approximately $55 million. This acquisition included six company-owned and operated locations, six company-owned and dealer operated locations, wholesale fuel supply contracts for a network of independent dealer-owned and dealer-operated locations, and a commercial fuels business in the Eastern Texas and Louisiana markets. As part of the acquisition, we acquired 13 fee properties, which included the six company operated locations, six dealer operated locations, and a bulk plant and an office facility. Management, with the assistance of a third party valuation firm, has determined the fair value of the assets at the date of acquisition which has increased goodwill by $19 million.

On June 22, 2016, we acquired 14 convenience stores and the wholesale fuel business in the Austin, Houston, and Waco, Texas markets from Kolkhorst Petroleum Inc. (“Kolkhorst”) for $39 million. This acquisition include 5 fee properties and 9 leased properties, all of which are company operated. The acquisition also included supply contracts with dealer-owned and operated sites. Management, with the assistance of a third party valuation firm, has determined the fair value of the assets at the date of acquisition which has increased goodwill by $19 million.

On June 22, 2016, we acquired 18 retail stores serving the upstate New York market from Valentine Stores, Inc. (“Valentine”) for $78 million. This acquisition included 19 fee properties (of which 18 are company operated retail stores and one is a standalone Tim Hortons), one leased Tim Hortons property, and three raw tracts of land in fee for future store development. Management, with the assistance of a third party valuation firm, determined the fair value of the assets at the date of acquisition which has increased goodwill by $42 million.

The other acquisitions were all assets acquisitions except for Sandford and AMID, which were equity acquisitions, and any goodwill created from these acquisitions is deductible for tax purposes.

Accounts Receivable

12 Months Ended

Dec. 31, 2018

Accounts Receivable, Net [Abstract]

Accounts Receivable, net

Accounts receivable, net, consisted of the following:



	December 31, 2018			December 31, 2017
	(in millions)
Accounts receivable, trade	$	299		$	285
Credit card receivables	49			160
Vendor receivables for rebates, branding, and other	1			29
Other receivables	27			69
Allowance for doubtful accounts	(2		)	(2		)
Accounts receivable, net	$	374		$	541

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details

Inventories, net

12 Months Ended

Dec. 31, 2018

Inventory Disclosure [Abstract]

Inventories, net

Due to changes in fuel prices, we recorded a write-down on the value of fuel inventory of $85 million at December 31, 2018.

Inventories consisted of the following:



	December 31, 2018		December 31, 2017
	(in millions)
Fuel	$	363	$	387
Other	11		39
Inventories, net	$	374	$	426

Property and Equipment, net

12 Months Ended

Dec. 31, 2018

Property, Plant and Equipment [Abstract]

Property and Equipment, net

Property and equipment, net consisted of the following:



	December 31, 2018		December 31, 2017
	(in millions)
Land	$	518	$	516
Buildings and leasehold improvements	727		714
Equipment	810		623
Construction in progress	78		159
Total property and equipment	2,133		2,012
Less: accumulated depreciation	587		455
Property and equipment, net	$	1,546	$	1,557

Depreciation expense on property and equipment was $129 million, $102 million and $111 million for the years ended December 31, 2018, 2017 and 2016, respectively.

Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets

Goodwill

Goodwill balances and activity for the years ended December 31, 2018 and 2017 consisted of the following:



	Segment
	Fuel Distribution and Marketing			All Other			Consolidated
	(in millions)
Balance at December 31, 2016	$	770		$	780		$	1,550
Goodwill adjustment related to Emerge acquisition	(25		)	—			(25		)
Goodwill adjustment related to Denny acquisition	7			—			7
Goodwill impairment charge	—			(102		)	(102		)
Balance at December 31, 2017	752			678			1,430
Goodwill related to 7-Eleven Purchase	30			—			30
Goodwill related to Superior acquisition	10			—			10
Goodwill related to Sandford acquisition	31			—			31
Goodwill related to BRENCO Acquisition	5			—			5
Goodwill related to AMID acquisition	44			—			44
Goodwill related to Schmitt acquisition	9			—			9
Balance at December 31, 2018	$	881		$	678		$	1,559

Goodwill represents the excess of the purchase price of an acquired entity over the amounts allocated to the assets acquired and liabilities assumed in a business combination. During the year ended December 31, 2018, we performed our evaluation of the 7-Eleven Purchase, AMID, Schmitt, BRENCO, Sandford and Superior acquisitions’ purchase accounting analyses with the assistance of a third party valuation firm. Goodwill is recorded at the acquisition date based on a preliminary purchase price allocation and generally may be adjusted when the purchase price allocation is finalized in accordance with ASC 350-20-35 “Goodwill - Subsequent Measurements”.

During 2016, management performed goodwill impairment testing on its reporting units included in assets held for sale resulting in impairment charges of $642 million. Of this amount, $227 million was allocated to the sites reclassified to continuing operations in the fourth quarter within the retail and Stripes reporting units. During 2017, management performed goodwill impairment testing on its reporting units included in assets held for sale resulting in impairment charges of $387 million. Of this amount, $102 million was allocated to the sites reclassified to continuing operations in the fourth quarter within the retail and Stripes reporting units. Once allocated, management performed goodwill impairment tests on both reporting units to which the goodwill balances were allocated. No goodwill impairment was identified for the retail or Stripes reporting units as a result of these tests. During 2018, management performed goodwill impairment testing on its reporting units. No goodwill impairment was identified for the reporting units as a result of these tests.

The Partnership determined the fair value of our reporting units using a weighted combination of the discounted cash flow method and the guideline company method. Determining the fair value of a reporting unit requires judgment and the use of significant estimates and assumptions. Such estimates and assumptions include revenue growth rates, operating margins, weighted average costs of capital and future market conditions, among others. The Partnership believes the estimates and assumptions used in our impairment assessments are reasonable and based on available market information, but variations in any of the assumptions could result in materially different calculations of fair value and determinations of whether or not an impairment is indicated. Under the discounted cash flow method, the Partnership determined fair value based on estimated future cash flows of each reporting unit including estimates for capital expenditures, discounted to present value using the risk-adjusted industry rate, which reflect the overall level of inherent risk of the reporting unit. Cash flow projections are derived from one year budgeted amounts plus an estimate of later period cash flows, all of which are determined by management. Subsequent period cash flows are developed for each reporting unit using growth rates that management believes are reasonably likely to occur. Under the guideline company method, the Partnership determined the estimated fair value of each of our reporting units by applying valuation multiples of comparable publicly-traded companies to each reporting unit’s projected EBITDA and then averaging that estimate with similar historical calculations using a three year average. In addition, the Partnership estimated a reasonable control premium representing the incremental value that accrues to the majority owner from the opportunity to dictate the strategic and operational actions of the business.

Other Intangibles

Gross carrying amounts and accumulated amortization for each major class of intangible assets, excluding goodwill, consisted of the following:



	December 31, 2018						December 31, 2017
	Gross Carrying Amount		Accumulated Amortization		Net Book Value		Gross Carrying Amount		Accumulated Amortization		Net Book Value
	(in millions)
Indefinite-lived
Tradenames	$	295	$	—	$	295	$	295	$	—	$	295
Contractual rights	—		—		—		30		—		30
Liquor licenses	12		—		12		12		—		12
Finite-lived
Customer relations including supply agreements (1)	579		198		381		674		256		418
Favorable leasehold arrangements, net	10		3		7		12		5		7
Loan origination costs (2)	9		1		8		10		6		4
Other intangibles	10		5		5		5		3		2
Intangible assets, net	$	915	$	207	$	708	$	1,038	$	270	$	768

_______________________________


(1)	Decrease in gross carrying amount is mainly due to the adoption of ASU No. 2014-09, Revenue from Contracts with Customers, see Note 2.


(2)	Loan origination costs are associated with the the Revolving Credit Agreement, see Note 10 for further information.

We review amortizable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. If such a review should indicate that the carrying amount of amortizable intangible assets is not recoverable, we reduce the carrying amount of such assets to fair value. We review non-amortizable intangible assets for impairment annually, or more frequently if circumstances dictate.

During the fourth quarter of 2016 and 2017, we performed the annual impairment tests on our indefinite-lived intangible assets, including intangible assets in assets held for sale. We recognized $32 million of impairment charges on our Laredo Taco Company trade name in 2016, and recognized $13 million and $4 million of impairment charge on our contractual rights and liquor licenses, respectively, in 2017. During the fourth quarter of 2018, we performed the annual impairment tests on our indefinite-lived intangible assets and recognized $30 million of impairment charge on our contractual rights, primarily due to decreases in projected future revenues and cash flows from the date the intangible asset was originally recorded.

Total amortization expense on finite-lived intangibles included in depreciation, amortization and accretion was $43 million, $61 million and $61 million for the years ended December 31, 2018, 2017 and 2016, respectively.

Customer relations and supply agreements have a remaining weighted-average life of approximately 10 years. Favorable leasehold arrangements have a remaining weighted-average life of approximately 13 years. Other intangible assets have a remaining weighted-average life of approximately 5 years. Loan origination costs have a remaining weighted-average life of approximately 5 years.

As of December 31, 2018, the Partnership’s estimate of amortization includable in amortization expense and interest expense for each of the five succeeding fiscal years and thereafter for finite-lived intangibles is as follows (in millions):



	Amortization		Interest
2019	$	57	$	2
2020	56		2
2021	53		2
2022	43		2
2023	38		—
Thereafter	146		—
Total	$	393	$	8

Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2018

Accrued Expenses And Other Current Liabilities [Abstract]

Accrued Expenses and Other Current Liabilities

Current accrued expenses and other current liabilities consisted of the following:



	December 31, 2018		December 31, 2017
	(in millions)
Wage and other employee-related accrued expenses	$	41	$	72
Accrued tax expense	91		180
Accrued insurance	31		26
Accrued interest expense	47		43
Dealer deposits	18		16
Accrued environmental expense	6		—
Other	65		31
Total	$	299	$	368

Long-Term Debt

12 Months Ended

Dec. 31, 2018

Debt Disclosure [Abstract]

Long-Term Debt

Long-term debt consisted of the following:



	December 31, 2018		December 31, 2017
	(in millions)
Term Loan (1)	$	—	$	1,243
Sale leaseback financing obligation	107		113
2018 Revolver	700		—
2014 Revolver (2)	—		765
4.875% Senior Notes Due 2023	1,000		—
5.500% Senior Notes Due 2026	800		—
5.875% Senior Notes Due 2028	400		—
6.375% Senior Notes Due 2023 (3)	—		800
5.500% Senior Notes Due 2020 (3)	—		600
6.250% Senior Notes Due 2021 (3)	—		800
Other	1		3
Total debt	3,008		4,324
Less: current maturities	5		6
Less: debt issuance costs	23		34
Long-term debt, net of current maturities	$	2,980	$	4,284

_______________________________


(1)	The Term Loan was repaid in full and terminated on January 23, 2018.


(2)	The 2014 Revolver was repaid in full on July 27, 2018.


(3)	Senior Notes were redeemed on January 23, 2018.

At December 31, 2018, scheduled future debt principal maturities are as follows (in millions):



2019	$	5
2020	6
2021	6
2022	6
2023	1,706
Thereafter	1,279
Total	$	3,008

Term Loan

The senior secured term loan agreement (the “Term Loan”) provided secured financing in an aggregate principal amount of up to $2.035 billion, which we borrowed in full.

The Term Loan was repaid in full and terminated on January 23, 2018. See 2018 Private Offerings of Senior Notes below.

2018 Private Offering of Senior Notes

On January 23, 2018, we and certain of our wholly owned subsidiaries, including Sunoco Finance Corp. (together with the Partnership, the “Issuers”) completed a private offering of $2.2 billion of senior notes, comprised of $1.0 billion in aggregate principal amount of 4.875% senior notes due 2023 (the “2023 Notes”), $800 million in aggregate principal amount of 5.500% senior notes due 2026 (the “2026 Notes”) and $400 million in aggregate principal amount of 5.875% senior notes due 2028 (the “2028 Notes” and, together with the 2023 Notes and the 2026 Notes, the “Notes”).

The terms of the Notes are governed by an indenture dated January 23, 2018, among the Issuers, and certain other subsidiaries of the Partnership (the “Guarantors”) and U.S. Bank National Association, as trustee. The 2023 Notes will mature on January 15, 2023 and interest is payable semi-annually on January 15 and July 15 of each year, commencing July 15, 2018. The 2026 Notes will mature on February 15, 2026 and interest is payable semi-annually on February 15 and August 15 of each year, commencing August 15, 2018. The 2028 Notes will mature on March 15, 2028 and interest is payable semi-annually on March 15 and September 15 of each year, commencing September 15, 2018. The Notes are senior obligations of the Issuers and are guaranteed on a senior basis by all of the Partnership’s existing subsidiaries and certain of its future subsidiaries. The Notes and guarantees are unsecured and rank equally with all of the Issuers’ and each Guarantor’s existing and future senior obligations. The Notes and guarantees are effectively subordinated to the Issuers’ and each Guarantor’s secured obligations, including obligations under the Partnership’s 2018 Revolver (as defined below), to the extent of the value of the collateral securing such obligations, and structurally subordinated to all indebtedness and obligations, including trade payables, of the Partnership’s subsidiaries that do not guarantee the Notes. ETC M-A Acquisition LLC (“ETC M-A”), a subsidiary of ET, guarantees collection to the Issuers with respect to the payment of the principal amount of the Notes. ETC M-A is not subject to any of the covenants under the Indenture.

In connection with our issuance of the Notes, we entered into a registration rights agreement with the initial purchasers pursuant to which we agreed to complete an offer to exchange the Notes for an issue of registered notes with terms substantively identical to each series of Notes and evidencing the same indebtedness as the Notes on or before January 23, 2019. The exchange offer was completed on December 3, 2018.

The Partnership used the proceeds from the private offering, along with proceeds from the 7-Eleven Transaction, to: 1) redeem in full our existing senior notes as of December 31, 2017, comprised of $800 million in aggregate principal amount of 6.250% senior notes due 2021, $600 million in aggregate principal amount of 5.500% senior notes due 2020, and $800 million in aggregate principal amount of 6.375% senior notes due 2023; 2) repay in full and terminate the Term Loan; 3) pay all closing costs in connection with the 7-Eleven Transaction; 4) redeem the outstanding Series A Preferred Units held by ETE for an aggregate redemption amount of approximately $313 million; and 5) repurchase 17,286,859 SUN common units owned by subsidiaries of ETP for aggregate cash consideration of approximately $540 million.

6.250% Senior Notes Due 2021

The $800 million 6.250% senior notes due 2021 (the “2021 Senior Notes”) were redeemed and the indenture governing the 2021 Senior Notes was discharged on January 23, 2018. The redemption amount includes the original consideration of $800 million and $32 million call premium plus accrued and unpaid interest. See 2018 Private Offerings of Senior Notes above.

5.500% Senior Notes Due 2020

The $600 million 5.500% senior notes due 2020 (the “2020 Senior Notes”) were redeemed and the indenture governing the 2020 Senior Notes was discharged on January 23, 2018. The redemption amount includes the original consideration of $600 million and $17 million call premium plus accrued and unpaid interest. See 2018 Private Offerings of Senior Notes above.

6.375% Senior Notes Due 2023

The $800 million 6.375% senior notes due 2023 (the “2023 Senior Notes”) were redeemed and the indenture governing the 2023 Senior Notes was discharged on January 23, 2018. The redemption amount includes the original consideration of $800 million and $44 million call premium plus accrued and unpaid interest. See 2018 Private Offerings of Senior Notes above.

Revolving Credit Agreement

On July 27, 2018, we entered into a new Amended and Restated Credit Agreement among the Partnership, as borrower, the lenders from time to time party thereto and Bank of America, N.A., as administrative agent, collateral agent, swingline lender and a line of credit issuer (the “2018 Revolver”). Borrowings under the 2018 Revolver were used to pay off the Partnership’s existing revolving credit facility entered into on September 25, 2014 (the “2014 Revolver”).

The 2018 Revolver is a $1.50 billion revolving credit facility, expiring July 27, 2023 (which date may be extended in accordance with the terms of the 2018 Revolver). The facility can be increased from time to time upon the Partnership’s written request, subject to certain conditions, up to an additional $750 million. Borrowings under the revolving credit facility will bear interest at a base rate (a rate based off of the higher of (a) the Federal Funds Rate (as defined in the 2018 Revolver) plus 0.5%, (b) Bank of America’s prime rate and (c) one-month LIBOR (as defined therein) plus 1.00%) or LIBOR, in each case plus an applicable margin ranging from 1.25% to 2.25%, in the case of a LIBOR loan, or from 0.250% to 1.25%, in the case of a base rate loan (determined with reference to the Partnership’s Net Leverage Ratio as defined in the 2018 Revolver). Upon the first achievement by the Partnership of an investment grade credit rating, the applicable margin will decrease to a range of 1.125% to 1.75%, in the case of a LIBOR loan, or from 0.125% to 0.750%, in the case of a base rate loan (determined with reference to the credit rating for the Partnership’s senior, unsecured, non-credit enhanced long-term debt and the Partnership’s corporate issuer rating). Interest is payable quarterly if the base rate applies, at the end of the applicable interest period if LIBOR applies and at the end of the month if daily floating LIBOR applies. In addition, the unused portion of the Partnership’s revolving credit facility will be subject to a commitment fee ranging from 0.250% to 0.350%, based on the Partnership’s Leverage Ratio. Upon the first achievement by the Partnership of an investment grade credit rating, the commitment fee will decrease to a range of 0.125% to 0.350%, based on the Partnership’s credit rating as described above.

The 2018 Revolver requires the Partnership to maintain a Net Leverage Ratio of not more than 5.50 to 1.00. The maximum Net Leverage Ratio is subject to upwards adjustment of not more than 6.00 to 1.00 for a period not to exceed three fiscal quarters in the event the Partnership engages in certain specified acquisitions of not less than $50 million (as permitted under the 2018 Revolver). The 2018 Revolver also requires the Partnership to maintain an Interest Coverage Ratio (as defined in the 2018 Revolver) of not less than 2.25 to 1.00.

Indebtedness under the 2018 Revolver is secured by a security interest in, among other things, all of the Partnership’s present and future personal property and all of the present and future personal property of its guarantors, the capital stock of its material subsidiaries (or 66% of the capital stock of material foreign subsidiaries), and any intercompany debt. Upon the first achievement by the Partnership of an investment grade credit rating, all security interests securing the 2018 Revolver will be released.

As of December 31, 2018, the balance on the 2018 Revolver was $700 million, and $8 million in standby letters of credit were outstanding. The unused availability on the 2018 Revolver at December 31, 2018 was $792 million. The Partnership was in compliance with all financial covenants at December 31, 2018.

Sale Leaseback Financing Obligation

On April 4, 2013, Southside Oil, LLC (“Southside”) completed a sale leaseback transaction with two separate companies for 50 of its dealer operated sites. As Southside did not meet the criteria for sale leaseback accounting, this transaction was accounted for as a financing arrangement over the course of the lease agreement. The obligations mature in varying dates through 2033, require monthly interest and principal payments, and bear interest at 5.125%. The obligation related to this transaction is included in long-term debt and the balance outstanding as of December 31, 2018 was $107 million.

Fair Value of Debt

The estimated fair value of debt is calculated using Level 2 inputs. The fair value of debt as of December 31, 2018, is estimated to be approximately $2.9 billion, based on outstanding balances as of the end of the period using current interest rates for similar securities.

Other Noncurrent Liabilities

12 Months Ended

Dec. 31, 2018

Other Liabilities Disclosure [Abstract]

Other Noncurrent Liabilities

Other noncurrent liabilities consisted of the following:



	December 31, 2018		December 31, 2017
	(in millions)
Accrued straight-line rent	$	12	$	13
Reserve for underground storage tank removal	54		41
Reserve for environmental remediation, long-term	29		23
Unfavorable lease liability	16		10
Aloha acquisition contingent consideration	—		15
Other	12		23
Total	$	123	$	125

We record an asset retirement obligation for the estimated future cost to remove underground storage tanks. Revisions to the liability could occur due to changes in tank removal costs, tank useful lives or if federal and/or state regulators enact new guidance on the removal of such tanks. Changes in the carrying amount of asset retirement obligations for the years ended December 31, 2018 and 2017 were as follows:



	Year Ended December 31,
	2018			2017
	(in millions)
Balance at beginning of year	$	41		$	34
Liabilities incurred	4			3
Liabilities settled	(1		)	(2		)
Accretion expense	10			6
Balance at end of year	$	54		$	41

Related-Party Transactions

12 Months Ended

Dec. 31, 2018

Related-Party Transactions

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

Summary of Transactions

Related party transactions with affiliates for the years ended December 31, 2018, 2017, and 2016 were as follows (in millions):



	Year Ended December 31,
	2018		2017		2016
Motor fuel sales to affiliates	$	33	$	55	$	62
Bulk fuel purchases from affiliates	$	1,947	$	2,416	$	1,867

Included in the bulk fuel purchases above are purchases from PES, which constitutes 8.3%, 19.6% and 20.3% of our total cost of sales for the years ended December 31, 2018, 2017 and 2016, respectively.

Additional significant affiliate activity related to the Consolidated Balance Sheets are as follows:


•	Net advances from affiliates were $24 million and $85 million at December 31, 2018 and 2017, respectively. Advances to and from affiliates are primarily related to the treasury services agreements between Sunoco LLC and Sunoco (R&M), LLC and Sunoco Retail and Sunoco (R&M), LLC, which are in place for purposes of cash management.


•	Net accounts receivable from affiliates were $37 million and $155 million at December 31, 2018 and 2017, respectively, which are primarily related to motor fuel sales to affiliates.


•	Net accounts payable to affiliates was $149 million and $206 million as of December 31, 2018 and 2017, respectively, attributable to operational expenses.

Revenue (Notes)

12 Months Ended

Dec. 31, 2018

Revenue from Contract with Customer [Text Block]

Revenue

Disaggregation of Revenue

We operate our business in two primary segments, fuel distribution and marketing and all other. We disaggregate revenue within the segments by channels.

The following table depicts the disaggregation of revenue by channel within each segment:



	Year Ended December 31, 2018
	(in millions)
Fuel Distribution and Marketing Segment
Dealer	$	3,639
Distributor	7,873
Unbranded Wholesale	2,577
Commission Agent	1,377
Rental income	118
Other	48
Total	15,632
All Other Segment
Motor Fuel	1,038
Rental income	12
Other	312
Total	1,362
Total Revenue	$	16,994

Fuel Distribution and Marketing Revenue

The Partnership’s fuel distribution and marketing operations earn revenue from the following channels: sales to Dealers, sales to Distributors, Unbranded Wholesale Revenue, Commission Agent Revenue, Rental Income and Other Income. Motor fuel revenue consists primarily of the sale of motor fuel under supply agreements with third party customers and affiliates. Fuel supply contracts with our customers generally provide that we distribute motor fuel at a formula price based on published rates, volume-based profit margin, and other terms specific to the agreement. The customer is invoiced the agreed-upon price with most payment terms ranging less than 30 days. If the consideration promised in a contract includes a variable amount, the Partnership estimates the variable consideration amount and factors in such an estimate to determine the transaction price under the expected value method.

Revenue is recognized under the motor fuel contracts at the point in time the customer takes control of the fuel. At the time control is transferred to the customer the sale is considered final, because the agreements do not grant customers the right to return motor fuel. Under the new standard, to determine when control transfers to the customer, the shipping terms of the contract are assessed as shipping terms are considered a primary indicator of the transfer of control. For FOB shipping point terms, revenue is recognized at the time of shipment. The performance obligation with respect to the sale of goods is satisfied at the time of shipment since the customer gains control at this time under the terms. Shipping and/or handling costs that occur before the customer obtains control of the goods are deemed to be fulfillment activities and are accounted for as fulfillment costs. Once the goods are shipped, the Partnership is precluded from redirecting the shipment to another customer and revenue is recognized.

Commission agent revenue consists of sales from commission agent agreements between the Partnership and select operators. The Partnership supplies motor fuel to sites operated by commission agents and sells the fuel directly to the end customer. In commission agent arrangements, control of the product is transferred at the point in time when the goods are sold to the end customer. To reflect the transfer of control, the Partnership recognizes commission agent revenue at the point in time fuel is sold to the end customer.

The Partnership receives rental income from leased or subleased properties. Revenues from leasing arrangements for which we are the lessor are recognized ratably over the term of the underlying lease.

All Other Revenue

The Partnership’s all other operations earn revenue from the following channels: Motor Fuel Sales, Rental Income and Other Income. Motor Fuel Sales consist of fuel sales to consumers at company-operated retail stores. Other Income includes merchandise revenue that comprises the in-store merchandise and foodservice sales at company-operated retail stores, and other revenue that represents a variety of other services within our all other segment including credit card processing, car washes, lottery, automated teller machines, money orders, prepaid phone cards and wireless services. Revenue from all other operations is recognized when (or as) the performance obligations are satisfied (i.e. when the customer obtains control of the good or the service is provided).

Contract Balances with Customers

The Partnership satisfies its obligations by transferring goods or services in exchange for consideration from customers. The timing of performance may differ from the timing the associated consideration is paid to or received from the customer, thus resulting in the recognition of a contract asset or a contract liability.

The Partnership recognizes a contract asset when making upfront consideration payments to certain customers. The upfront considerations represent a pre-paid incentive, as these payments are not made for distinct goods or services provided by the customer. The pre-payment incentives are recognized as a contract asset upon payment and amortized as a reduction of revenue over the term of the specific agreement.

The Partnership recognizes a contract liability if the customer’s payment of consideration precedes the Partnership’s fulfillment of the performance obligations. We maintain some franchise agreements requiring dealers to make one-time upfront payments for long term license agreements. The Partnership recognizes a contract liability when the upfront payment is received and recognizes revenue over the term of the license.

The balances of receivables from contracts with customers listed in the table below include both current trade receivables and long-term receivables, net of allowance for doubtful accounts. The allowance for receivables represents our best estimate of the probable losses associated with potential customer defaults. We determine the allowance based on historical experience and on a specific identification basis.

The opening and closing balances of the Partnership’s contract assets and contract liabilities are as follows:



	Balance at January 1, 2018		Balance at December 31, 2018		Increase/ (Decrease)
	(in millions)
Contract Balances
Contract Asset	$	51	$	75	$	24
Accounts receivable from contracts with customers	$	445	$	348	$	(97	)
Contract Liability	$	1	$	1	$	—

The amount of revenue recognized in the year ended December 31, 2018 that was included in the opening contract liability balance was $0.6 million. This amount of revenue is a result of changes in the transaction price of the Partnership’s contracts with customers. The difference in the opening and closing balances of the contract asset and contract liability primarily results from the timing difference between the Partnership’s performance and the customer’s payment.

Performance Obligations

At contract inception, the Partnership assesses the goods and services promised in its contracts with customers and identifies a performance obligation for each promise to transfer a good or service (or bundle of goods or services) that is distinct. To identify the performance obligations, the Partnership considers all the goods or services promised in the contract, whether explicitly stated or implied based on customary business practices. For a contract that has more than one performance obligation, the Partnership allocates the total contract consideration to each distinct performance obligation on a relative standalone selling price basis. Revenue is recognized when (or as) the performance obligations are satisfied, that is, when the customer obtains control of the good or the service is provided.

The Partnership distributes fuel under long-term contracts to branded distributors, branded and unbranded third party dealers, and branded and unbranded retail fuel outlets. Sunoco-branded supply contracts with distributors generally have both time and volume commitments that establish contract duration. These contracts have an initial term of approximately nine years, with an estimated, volume-weighted term remaining of approximately four years.

As part of the 7-Eleven Purchase Agreement, the Partnership and 7-Eleven and SEI Fuel (collectively, the “Distributor”) have entered into a 15-year take-or-pay fuel supply agreement in which the Distributor is required to purchase a volume of fuel that provides the Partnership a minimum amount of gross profit annually. We expect to recognize this revenue in accordance with the contract as we transfer control of the product to the customer. However, in case of annual shortfall we will recognize the amount payable by the Distributor at the sooner of the time at which the Distributor makes up the shortfall or becomes contractually or operationally unable to do so. The transaction price of the contract is variable in nature, fluctuating based on market conditions. The Partnership has elected to take the practical expedient not to estimate the amount of variable consideration allocated to wholly unsatisfied performance obligations.

In some contractual arrangements, the Partnership grants dealers a franchise license to operate the Partnership’s retail stores over the life of a franchise agreement. In return for the grant of the retail store license, the dealer makes a one-time nonrefundable franchise fee payment to the Partnership plus sales based royalties payable to the Partnership at a contractual rate during the period of the franchise agreement. Under the requirements of ASC Topic 606, the franchise license is deemed to be a symbolic license for which recognition of revenue over time is the most appropriate measure of progress toward complete satisfaction of the performance obligation. Revenue from this symbolic license is recognized evenly over the life of the franchise agreement.

As of December 31, 2018, the aggregate amount of revenue expected to be recognized related to unsatisfied or partially satisfied franchise fee performance obligations (contract liabilities) is approximately $0.4 million in 2019, $0.2 million in 2020, $0.1 million in 2021, and $0.1 million thereafter.

Costs to Obtain or Fulfill a Contract

The Partnership recognizes an asset from the costs incurred to obtain a contract (e.g. sales commissions) only if it expects to recover those costs. On the other hand, the costs to fulfill a contract are capitalized if the costs are specifically identifiable to a contract, would result in enhancing resources that will be used in satisfying performance obligations in future, and are expected to be recovered. These capitalized costs are recorded as a part of other current assets and other noncurrent assets and are amortized as a reduction of revenue on a systematic basis consistent with the pattern of transfer of the goods or services to which such costs relate. The amount of amortization on these capitalized costs that the Partnership recognized in the year ended December 31, 2018 was $14 million. The Partnership has also made a policy election of expensing the costs to obtain a contract, as and when they are incurred, in cases where the expected amortization period is one year or less.

Practical Expedients Selected by the Partnership

For the period ended December 31, 2018, the Partnership elected the following practical expedients in accordance with ASC 606:


•	Significant financing component - The Partnership elected not to adjust the promised amount of consideration for the effects of significant financing component if the Partnership expects at contract inception that the period between the transfer of a promised good or service to a customer and when the customer pays for that good or service will be one year or less.

•

Incremental costs of obtaining a contract - The Partnership generally expenses sales commissions when incurred because the amortization period would have been less than one year. We record these costs within general and administrative expenses. The Partnership elected to expense the incremental costs of obtaining a contract when the amortization period for such contracts would have been one year or less.


•	Shipping and handling costs - The Partnership elected to account for shipping and handling activities that occur after the customer has obtained control of a good as fulfillment activities (i.e., an expense) rather than as a promised service.


•	Measurement of transaction price - The Partnership has elected to exclude from the measurement of transaction price all taxes assessed by a governmental authority that are both imposed on and concurrent with a specific revenue-producing transaction and collected by the Partnership from a customer (i.e., sales tax, value added tax, etc).


•	Variable consideration of wholly unsatisfied performance obligations - The Partnership has elected to exclude the estimate of variable consideration to the allocation of wholly unsatisfied performance obligations.

Commitments And Contingencies

12 Months Ended

Dec. 31, 2018

Leases [Abstract]

Commitments and Contingencies

Commitments

The Partnership leases certain retail stores and other properties under non-cancellable operating leases whose initial terms are typically 5 to 15 years, with some having a term of 40 years or more, along with options that permit renewals for additional periods. Minimum rent is expensed on a straight-line basis over the term of the lease. In addition, certain leases require additional contingent payments based on sales or motor fuel volumes. We typically are responsible for payment of real estate taxes, maintenance expenses and insurance. These properties are either sublet to third parties or used for our convenience store operations.

Net rent expense consisted of the following:



	Year Ended December 31,
	2018		2017		2016
	(in millions)
Cash rent:
Store base rent (1)(2)	$	70	$	66	$	66
Equipment and other rent (3)	2		14		14
Total cash rent	72		80		80
Non-cash rent:
Straight-line rent	—		1		1
Net rent expense	$	72	$	81	$	81

________________________________________________

(1)

Store base rent includes minimum guaranteed payments under service concession arrangements with New Jersey Turnpike Authority and New York Thruway Authority and the Partnership’s rent expense for leased convenience store properties which are subleased to third-party operators. The sublease income from these sites is recorded in rental income on the Consolidated Statement of Operations and Comprehensive Income (Loss) and totaled $40 million, $25 million and $25 million for the years ended December 31, 2018, 2017 and 2016, respectively.


(2)	Store base rent includes contingent rent expense totaling $4 million, $16 million, and $18 million for the years ended December 31, 2018, 2017 and 2016, respectively.


(3)	Equipment and other rent consists primarily of vehicles and store equipment.

Future minimum lease payments, excluding sale-leaseback financing obligations (see Note 10), for future fiscal years are as follows (in millions):



2019	$	64
2020	58
2021	45
2022	37
2023	32
Thereafter	176
Total	$	412

Litigation and Contingencies

We may, from time to time, be involved in litigation and claims arising out of our operations in the normal course of business. In the ordinary course of business, we are sometimes threatened with or named as a defendant in various lawsuits seeking actual and punitive damages for personal injury and property damage. We maintain liability insurance with insurers in amounts and with coverage and deductibles management believes are reasonable and prudent, and which are generally accepted in the industry. However, there can be no assurance that the levels of insurance protection currently in effect will continue to be available at reasonable prices or that such levels will remain adequate to protect us from material expenses related to personal injury or property damage in the future. In addition, various regulatory agencies - such as tax authorities, environmental agencies, or other such agencies - may perform audits or reviews to ensure proper compliance with regulations. We are not fully-insured for any claims that may arise from these various agencies and there can be no assurance that any claims arising from these activities would not have an adverse, material effect on our financial statements.

Environmental Remediation

We are subject to various federal, state and local environmental laws and make financial expenditures in order to comply with regulations governing underground storage tanks adopted by federal, state and local regulatory agencies. In particular, at the federal level, the Resource Conservation and Recovery Act of 1976, as amended, requires the EPA to establish a comprehensive regulatory program for the detection, prevention, and cleanup of leaking underground storage tanks (e.g. overfills, spills, and underground storage tank releases).

Federal and state regulations require us to provide and maintain evidence that we are taking financial responsibility for corrective action and compensating third parties in the event of a release from our underground storage tank systems. In order to comply with these requirements, we have historically obtained private insurance in the states in which we operate. These policies provide protection from third-party liability claims. During 2018, our coverage was $10 million per occurrence and in the aggregate. Our sites continue to be covered by these policies.

We are currently involved in the investigation and remediation of contamination at motor fuel storage and gasoline store sites where releases of regulated substances have been detected. We accrue for anticipated future costs and the related probable state reimbursement amounts for remediation activities. Accordingly, we have recorded estimated undiscounted liabilities for these sites totaling $35 million and $22 million as of December 31, 2018 and 2017, respectively, which are classified as accrued expenses and other current liabilities and other noncurrent liabilities. As of December 31, 2018, we had $1 million in an escrow account to satisfy environmental claims related to the acquisition of Mid-Atlantic Convenience Stores, LLC (“MACS”), $8 million in two escrow accounts to satisfy environmental claims related to the Emerge acquisition, and $3 million in one escrow account to satisfy environmental claims related to the Sandford acquisition.

Deferred Branding Incentives

We receive deferred branding incentives and other incentive payments from a number of our fuel suppliers. A portion of the deferred branding incentives may be passed on to our wholesale branded dealers under the same terms as required by our fuel suppliers. Many of the agreements require repayment of all or a portion of the amount received if we or our branded dealers elect to discontinue selling the specified brand of fuel at certain locations. As of December 31, 2018, the estimated amount of deferred branding incentives that would have to be repaid upon de-branding at these locations was $1.6 million. Of this amount, approximately $0.4 million would be the responsibility of the Partnership’s branded dealers under reimbursement agreements with the dealers. In the event a dealer were to default on this reimbursement obligation, we would be required to make this payment. No liability is recorded for the amount of dealer obligations which would become payable upon de-branding as no such dealer default is considered probable as of December 31, 2018. We have recorded $1.2 million and $1.1 million for deferred branding incentives, net of accumulated amortization, as of December 31, 2018 and 2017, respectively, under other non-current liabilities on our Consolidated Balance Sheets. The Partnership amortizes its retained portion of the incentives to income on a straight-line basis over the term of the agreements.

Contingent Consideration Related to Aloha Acquisition

Pursuant to an earn-out agreement associated with the Aloha Acquisition, we have recorded zero and $15 million, as of December 31, 2018 and 2017, respectively, under non-current liabilities on our Consolidated Balance Sheets. The obligations under the earn-out agreement were terminated via a settlement agreement in July 2018.

Rental Income under Operating Leases

12 Months Ended

Dec. 31, 2018

Rental Income Under Operating Leases [Abstract]

Rental Income under Operating Leases

The balances of property and equipment that are being leased to third parties for rental income were as follows:



	December 31, 2018			December 31, 2017
	(in millions)
Land	$	414		$	354
Buildings and improvements	506			254
Equipment	306			53
Total property and equipment	1,226			661
Less: accumulated depreciation	(321		)	(90		)
Property and equipment, net	$	905		$	571

Rental income for the years ended December 31, 2018, 2017 and 2016 was $130 million, $89 million and $88 million, respectively.

Minimum future rental income under non-cancelable operating leases as of December 31, 2018 is as follows (in millions):



2019	$	88
2020	71
2021	58
2022	52
2023	3
Thereafter	7
Total minimum future rentals	$	279

Interest Expense, net

12 Months Ended

Dec. 31, 2018

Interest Income (Expense), Net [Abstract]

Interest Expense, net

Components of net interest expense were as follows:



	Year Ended December 31,
	2018			2017			2016
	(in millions)
Interest expense	$	141		$	195		$	153
Amortization of deferred financing fees	6			15			11
Interest income	(3		)	(1		)	(3		)
Interest expense, net	$	144		$	209		$	161

Income Tax Expense

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Income Tax


	Income Tax Expense

As a partnership, we are generally not subject to federal income tax and most state income taxes. However, the Partnership conducts certain activities through corporate subsidiaries which are subject to federal and state income taxes. The components of the federal and state income tax expense (benefit) are summarized as follows:



	Year Ended December 31,
	2018			2017			2016
	(in millions)
Current:
Federal	$	24		$	—		$	(65	)
State	4			2			1
Total current income tax expense	28			2			(64		)
Deferred:
Federal	(14		)	(302		)	(12		)
State	20			(6		)	4
Total deferred tax expense (benefit)	6			(308		)	(8		)
Net income tax expense (benefit)	$	34		$	(306	)	$	(72	)

Our effective tax rate differs from the statutory rate primarily due to Partnership earnings that are not subject to U.S. federal and most state income taxes at the Partnership level. A reconciliation of income tax expense at the U.S. federal statutory rate to net income tax expense (benefit) is as follows:



	Year Ended December 31,
	2018			2017			2016
	(in millions)
Tax at statutory federal rate	$	19		$	7		$	(6	)
Partnership earnings not subject to tax	(9		)	(126		)	(127		)
Goodwill impairment	—			36			55
State and local tax, net of federal benefit	24			(6		)	4
Statutory rate change	—			(225		)	—
Other	—			8			2
Net income tax expense (benefit)	$	34		$	(306	)	$	(72	)

In December 2017, the “Tax Cuts and Jobs Act” was signed into law. Among other provisions, the highest corporate federal income tax rate was reduced from 35% to 21% for taxable years beginning after December 31, 2017. As noted above, the effect on deferred tax assets and liabilities of a change in tax rate is recognized in earnings in the period that includes the enactment date. As such, a deferred tax benefit in the amount of $225 million was realized in 2017.

Deferred taxes result from the temporary differences between financial reporting carrying amounts and the tax basis of existing assets and liabilities. Principal components of deferred tax assets and liabilities are as follows:



	December 31, 2018		December 31, 2017
	(in millions)
Deferred tax assets:
Environmental, asset retirement obligations, and other reserves	$	12	$	20
Inventories	2		(1		)
Net operating loss carry forwards	—		79
Other	49		78
Total deferred tax assets	63		176
Deferred tax liabilities:
Property and equipment	63		324
Trademarks and other intangibles	63		169
Investments in affiliates	15		72
Other	25		—
Total deferred tax liabilities	166		565
Net deferred income tax liabilities	$	103	$	389

As of December 31, 2017, our corporate subsidiaries had federal net operating loss carryforwards of $364 million. The entire net operating loss carryforward will be fully utilized to offset the taxable gain associated with the 7-Eleven transaction that occurred in 2018.

The Partnership and its subsidiaries do not have any unrecognized tax benefits for uncertain tax positions as of December 31, 2018 or 2017. The Partnership believes that all tax positions taken or to be taken will more likely than not be sustained under audit, and accordingly, we do not have any unrecognized tax benefits.

Our policy is to accrue interest and penalties on income tax underpayments (overpayments) as a component of income tax expense. We did not have any material interest and penalties in the periods presented.

The Partnership and its subsidiaries are no longer subject to examination by the Internal Revenue Service (“IRS”) for 2014 and prior years.

Partners' Capital

12 Months Ended

Dec. 31, 2018

Partners' Capital [Abstract]

Partners' Capital

Partners’ Capital

As of December 31, 2018, ETO and its subsidiaries owned 28,463,967 common units, which constitute 34.4% of our common units. As of December 31, 2018, our fully consolidating subsidiaries owned 16,410,780 Class C units representing limited partner interests in the Partnership (the “Class C Units”) and the public owned 54,201,090 common units.

Series A Preferred Units

On March 30, 2017, the Partnership entered into a Series A Preferred Unit Purchase Agreement with ET, relating to the issue and sale by the Partnership to ET of 12,000,000 Series A Preferred Units (the “Preferred Units”) representing limited partner interests in the Partnership at a price per Preferred Unit of $25.00 (the “Offering”). The distribution rate for the Preferred Units is 10.00%, per annum, of the $25.00 liquidation preference per unit (the “Liquidation Preference”) (equal to $2.50 per Preferred Unit per annum) until March 30, 2022, at which point the distribution rate will become a floating rate of 8.00% plus three-month LIBOR of the Liquidation Preference. The Preferred Units are redeemable at any time, and from time to time, in whole or in part, at the Partnership’s option at a price per Preferred Unit equal to the Liquidation Preference plus all accrued and unpaid distributions; provided that, if the Partnership redeems the Preferred Units prior to March 30, 2022, then the Partnership will redeem the Preferred Units at 101% of the Liquidation Preference, plus all accrued and unpaid distributions. The Preferred Units are not entitled to any redemption rights or conversion rights. Holders of Preferred Units will generally have no voting rights except in certain limited circumstances or as required by law. The Preferred Units were issued in a private transaction exempt from registration under section 4(a)(2) of the Securities Act.

Distributions on Preferred Units are cumulative beginning March 30, 2017, and payable quarterly in arrears, within 60 days, after the end of each quarter, commencing with the quarter ended June 30, 2017.

The Offering closed on March 30, 2017, and the Partnership received proceeds from the Offering of $300 million, which it used to repay indebtedness under its revolving credit facility.

On January 25, 2018, the Partnership redeemed all outstanding Series A Preferred Units held by ET for an aggregate redemption amount of approximately $313 million. The redemption amount includes the original consideration of $300 million and a 1% call premium plus accrued and unpaid quarterly distributions.

Common Units

On March 31, 2016, the Partnership completed a private placement of 2,263,158 common units to ET (the “PIPE Transaction”).

On October 4, 2016, the Partnership entered into an equity distribution agreement for an at-the-market (“ATM”) offering with RBC Capital Markets, LLC, Barclays Capital Inc., Citigroup Global Markets Inc., Credit Agricole Securities (USA) Inc., Credit Suisse Securities (USA) LLC, Deutsche Bank Securities Inc., Goldman, Sachs & Co., J.P. Morgan Securities LLC, Merrill Lynch, Pierce, Fenner & Smith Incorporated, Mizuho Securities USA Inc., Morgan Stanley & Co. LLC, MUFG Securities Americas Inc., Natixis Securities Americas LLC, SMBC Nikko Securities America, Inc., TD Securities (USA) LLC, UBS Securities LLC and Wells Fargo Securities, LLC (collectively, the “Managers”). Pursuant to the terms of the equity distribution agreement, the Partnership may sell from time to time through the Managers the Partnership’s common units representing limited partner interests having an aggregate offering price of up to $400 million. The Partnership issued 1,268,750 common units from January 1, 2017 through December 31, 2017 in connection with the ATM for $33 million, net of commissions of $0.3 million. As of December 31, 2018, $295 million of our common units remained available to be issued under the equity distribution agreement.

On February 7, 2018, subsequent to the record date for SUN’s fourth quarter 2017 distribution, the Partnership repurchased 17,286,859 SUN common units owned by ETO for aggregate cash consideration of approximately $540 million. The repurchase price per common unit was $31.2376, which is equal to the volume weighted average trading price of SUN common units on the New York Stock Exchange for the ten trading days ending on January 23, 2018. The Partnership funded the repurchase with cash on hand.

Common unit activity for the years ended December 31, 2018 and 2017 was as follows:



	Number of Units
Number of common units at December 31, 2016	98,181,046
Common units issued in connection with the ATM	1,268,750
Phantom unit vesting	195,813
Other	22,390
Number of common units at December 31, 2017	99,667,999
Common units repurchase	(17,286,859	)
Phantom unit vesting	283,917
Number of common units at December 31, 2018	82,665,057

Allocation of Net Income

Our Partnership Agreement contains provisions for the allocation of net income and loss to the unitholders. For purposes of maintaining partner capital accounts, the Partnership Agreement specifies that items of income and loss shall be allocated among the partners in accordance with their respective percentage interest. Normal allocations according to percentage interests are made after giving effect, if any, to priority income allocations in an amount equal to incentive cash distributions allocated 100% to ETO.

The calculation of net income allocated to the partners is as follows (in millions, except per unit amounts):



	Year Ended December 31,
	2018			2017			2016
Attributable to Common Units
Distributions (a)	$	272		$	328		$	317
Distributions in excess of net income	(557		)	(293		)	(809		)
Limited partners’ interest in net income (loss)	$	(285	)	$	35		$	(492	)

(a) Distributions declared per unit to unitholders as of record date	$	3.3020		$	3.3020		$	3.2938

Class C Units

Pursuant to the terms of a Contribution Agreement we entered with Susser, Heritage Holdings, Inc., ETP Holdco Corporation, our General Partner and ETP on July 31, 2015, (i) 79,308 common units held by a wholly owned subsidiary of Susser were exchanged for 79,308 Class A Units and (ii) 10,939,436 subordinated units held by wholly owned subsidiaries of Susser were converted into 10,939,436 Class A units.

All Class A Units were exchanged for Class C Units on January 1, 2016.

On January 1, 2016, the Partnership issued an aggregate of 16,410,780 Class C Units consisting of (i) 5,242,113 Class C Units that were issued to Aloha as consideration for the contribution by Aloha to an indirect wholly owned subsidiary of the Partnership of all of Aloha’s assets relating to the wholesale supply of fuel and lubricants, and (ii) 11,168,667 Class C Units that were issued to indirect wholly owned subsidiaries of the Partnership in exchange for all outstanding Class A Units held by such subsidiaries. The Class C Units were valued at $38.5856 per Class C Unit (the “Class C Unit Issue Price”), based on the volume-weighted average price of the Partnership’s Common Units for the five-day trading period ending on December 31, 2015. The Class C Units were issued in private transactions exempt from registration under section 4(a)(2) of the Securities Act.

Class C Units (i) are not convertible or exchangeable into Common Units or any other units of the Partnership and are non-redeemable; (ii) are entitled to receive distributions of available cash of the Partnership (other than available cash derived from or attributable to any distribution received by the Partnership from PropCo, the proceeds of any sale of the membership interests of PropCo, or any interest or principal payments received by the Partnership with respect to indebtedness of PropCo or its subsidiaries) at a fixed rate equal to $0.8682 per quarter for each Class C Unit outstanding, (iii) do not have the right to vote on any matter except as otherwise required by any non-waivable provision of law, (iv) are not allocated any items of income, gain, loss, deduction or credit attributable to the Partnership’s ownership of, or sale or other disposition of, the membership interests of PropCo, or the Partnership’s ownership of any indebtedness of PropCo or any of its subsidiaries (“PropCo Items”), (v) will be allocated gross income (other than from PropCo Items) in an amount equal to the cash distributed to the holders of Class C Units and (vi) will be allocated depreciation, amortization and cost recovery deductions as if the Class C Units were Common Units and 1% of certain allocations of net termination gain (other than from PropCo Items).

Pursuant to the terms described above, these distributions do not have an impact on the Partnership’s consolidated cash flows and as such, are excluded from total cash distributions and allocation of limited partners’ interest in net income.

Incentive Distribution Rights

The following table illustrates the percentage allocations of available cash from operating surplus between our common unitholders and the holder of our IDRs based on the specified target distribution levels, after the payment of distributions to Class C unitholders. The amounts set forth under “marginal percentage interest in distributions” are the percentage interests of our IDR holder and the common unitholders in any available cash from operating surplus we distribute up to and including the corresponding amount in the column “total quarterly distribution per unit target amount.” The percentage interests shown for our common unitholders and our IDR holder for the minimum quarterly distribution are also applicable to quarterly distribution amounts that are less than the minimum quarterly distribution. ETO currently owns our IDRs.



		Marginal percentage interest in distributions
	Total quarterly distribution per Common unit target amount	Common Unitholders		Holder of IDRs
Minimum Quarterly Distribution	$0.4375	100	%	—
First Target Distribution	Above $0.4375 up to $0.503125	100	%	—
Second Target Distribution	Above $0.503125 up to $0.546875	85	%	15	%
Third Target Distribution	Above $0.546875 up to $0.656250	75	%	25	%
Thereafter	Above $0.656250	50	%	50	%

Cash Distributions

Our Partnership Agreement sets forth the calculation used to determine the amount and priority of cash distributions that the common unitholders receive.

Cash distributions paid were as follows:



	Limited Partners
Payment Date	Per Unit Distribution		Total Cash Distribution		Distribution to IDR Holders
	(in millions, except per unit amounts)
February 14, 2019	$	0.8255	$	68	$	18
November 14, 2018	$	0.8255	$	68	$	18
August 15, 2018	$	0.8255	$	68	$	17
May 15, 2018	$	0.8255	$	68	$	18
February 14, 2018	$	0.8255	$	82	$	21
November 14, 2017	$	0.8255	$	82	$	22
August 15, 2017	$	0.8255	$	82	$	21
May 16, 2017	$	0.8255	$	82	$	21
February 21, 2017	$	0.8255	$	81	$	21
November 15, 2016	$	0.8255	$	79	$	20
August 15, 2016	$	0.8255	$	79	$	20
May 16, 2016	$	0.8173	$	78	$	20
February 16, 2016	$	0.8013	$	70	$	17



	Series A Preferred Unit Holder
Payment Date	Total Cash Distribution
	(in millions)
January 25, 2018 (1)	$	10
November 14, 2017	$	7
August 15, 2017	$	8

________________________________


(1)	$10 million cash distribution paid on January 25, 2018 includes $8 million cash distribution for the three months ended December 31, 2017 and $2 million cash distribution for the period from January 1, 2018 through January 25, 2018.

Unit-Based Compensation

12 Months Ended

Dec. 31, 2018

Share-based Compensation [Abstract]

Unit-Based Compensation

The Partnership has issued phantom units to its employees and non-employee directors, which vest 60% after three years and 40% after five years. Phantom units have the right to receive distributions prior to vesting. The fair value of these units is the market price of our common units on the grant date, and is amortized over the five-year vesting period using the straight-line method. Unit-based compensation expense related to the Partnership included in our Consolidated Statements of Operations and Comprehensive Income (Loss) was $12 million, $24 million and $13 million for the years ended December 31, 2018, 2017 and 2016, respectively. The total fair value of phantom units vested for the years ended December 31, 2018, 2017 and 2016, was $12 million, $9 million and less than $0.1 million, respectively, based on the market price of SUN’s common units as of the vesting date. Unrecognized compensation expenses related to our nonvested phantom units totaled $30 million as of December 31, 2018, which are expected to be recognized over a weighted average period of 3.9 years. The fair value of nonvested phantom units outstanding as of December 31, 2018 and December 31, 2017, totaled $62 million and $57 million, respectively.

Phantom unit award activity for the years ended December 31, 2018 and 2017 consisted of the following:



	Number of Phantom Common Units		Weighted-Average Grant Date Fair Value
Outstanding at December 31, 2016	2,013,634		$	34.43
Granted	203,867		28.31
Vested	(289,377	)	45.48
Forfeited	(150,823	)	34.71
Outstanding at December 31, 2017	1,777,301		31.89
Granted	1,072,600		27.67
Vested	(414,472	)	32.92
Forfeited	(311,417	)	31.26
Outstanding at December 31, 2018	2,124,012		$	29.15

The Partnership previously granted cash restricted units, which vested in cash. As of December 31, 2018, no such awards remained outstanding.

Segment Reporting

12 Months Ended

Dec. 31, 2018

Segment Reporting [Abstract]

Segment Reporting

Our financial statements reflect two reportable segments, fuel distribution & marketing and all other. After the Retail Divestment and the conversion of 207 retail sites to commission agent sites, the Partnership has renamed the former Wholesale segment to Fuel Distribution and Marketing and the former Retail segment is renamed to All Other.

We report Adjusted EBITDA by segment as a measure of segment performance. We define Adjusted EBITDA as net income before net interest expense, income tax expense and depreciation, amortization and accretion expense, non-cash compensation expense, gains and losses on disposal of assets and impairment charges, unrealized gains and losses on commodity derivatives, inventory adjustments, and certain other operating expenses reflected in net income that we do not believe are indicative of ongoing core operations.

Fuel Distribution and Marketing Segment

Our Fuel Distribution and Marketing segment purchases motor fuel primarily from independent refiners and major oil companies and supplies it to independently-operated dealer stations under long-term supply agreements, to distributors and other consumers of motor fuel, and to Partnership-operated stations included in our All Other segment. Also included in the Fuel Distribution and Marketing segment are motor fuel sales to commission agent locations and sales and costs related to processing transmix. We distribute motor fuels across more than 30 states throughout the East Coast, Midwest, South Central and Southeast regions of the United States from Maine to Florida and from Florida to New Mexico, as well as Hawaii. Sales of fuel from our Fuel Distribution and Marketing segment to Partnership-operated stations included in our All Other segment are delivered at cost plus a profit margin. These amounts are included in intercompany eliminations of motor fuel revenue and motor fuel cost of sales. Also included in our Fuel Distribution and Marketing segment is rental income from properties that we lease or sublease.

All Other Segment

Prior to the completion of the Retail Divestment, our All Other segment primarily operated branded retail stores across more than 20 states throughout the East Coast and Southeast regions of the United States with a significant presence in Texas, Pennsylvania, New York, Florida, and Hawaii. These stores offered motor fuel, merchandise, foodservice, and a variety of other services including car washes, lottery, automated teller machines, money orders, prepaid phone cards and wireless services. The operations of the Retail Divestment are included in discontinued operations in the following segment information. Subsequent to the completion of the Retail Divestment, the remaining All Other segment includes the Partnership’s ethanol plant, credit card services, franchise royalties, and its retail operations in Hawaii and New Jersey.

The following tables present financial information by segment for the years ended December 31, 2018, 2017 and 2016.

Segment Financial Data for the Year Ended December 31, 2018



	Fuel Distribution and Marketing		All Other			Intercompany Eliminations		Totals
	(in millions)
Revenue
Motor fuel sales	$	15,466	$	1,038				$	16,504
Rental income	118		12					130
Other	48		312					360
Intersegment sales	1,649		120			(1,769	)	—
Total revenue	17,281		1,482			(1,769	)	16,994
Gross profit (1)
Motor fuel	673		123					796
Rental	118		12					130
Other	40		156					196
Total gross profit	831		291					1,122
Total operating expenses	538		239					777
Operating income	293		52					345
Interest expense, net	103		41					144
Loss on extinguishment of debt and other	109		—					109
Income from continuing operations before income taxes	81		11					92
Income tax expense	1		33					34
Income (loss) from continuing operations	80		(22		)			58
Loss from discontinued operations, net of income taxes	—		(265		)			(265		)
Net income (loss) and comprehensive income (loss)	$	80	$	(287	)			$	(207	)
Depreciation, amortization and accretion (2)	128		54					182
Interest expense, net (2)	103		43					146
Income tax expense (2)	1		191					192
EBITDA	312		1					313
Non-cash compensation expense (2)	2		10					12
Loss on disposal of assets and impairment charges (2)	27		53					80
Loss on extinguishment of debt and other (2)	109		20					129
Unrealized loss on commodity derivatives (2)	6		—					6
Inventory adjustments (2)	84		—					84
Other non-cash adjustments	14		—					14
Adjusted EBITDA	$	554	$	84				$	638
Capital expenditures (2)	$	77	$	26				$	103
Total assets, end of period (2)	$	3,878	$	1,001				$	4,879

________________________________


(1)	Excludes depreciation, amortization and accretion.


(2)	Includes amounts from discontinued operations.

Segment Financial Data for the Year Ended December 31, 2017



	Fuel Distribution and Marketing			All Other			Intercompany Eliminations		Totals
	(in millions)
Revenue
Motor fuel sales	$	9,333		$	1,577				$	10,910
Rental income	77			12					89
Other	50			674					724
Intersegment sales	1,472			125			(1,597	)	—
Total revenue	10,932			2,388			(1,597	)	11,723
Gross profit (1)
Motor fuel	535			157					692
Rental	77			12					89
Other	39			288					327
Total gross profit	651			457					1,108
Total operating expenses	406			473					879
Operating income (loss)	245			(16		)			229
Interest expense, net	88			121					209
Income (loss) from continuing operations before income taxes	157			(137		)			20
Income tax benefit	(10		)	(296		)			(306		)
Income from continuing operations	167			159					326
Loss from discontinued operations, net of income taxes	—			(177		)			(177		)
Net income (loss) and comprehensive income (loss)	$	167		$	(18	)			$	149
Depreciation, amortization and accretion (2)	118			85					203
Interest expense, net (2)	88			157					245
Income tax benefit (2)	(10		)	(248		)			(258		)
EBITDA	363			(24		)			339
Non-cash compensation expense (2)	2			22					24
Loss on disposal of assets and impairment charges (2)	8			392					400
Unrealized gain on commodity derivatives (2)	(3		)	—					(3		)
Inventory adjustments (2)	(24		)	(4		)			(28		)
Adjusted EBITDA	$	346		$	386				$	732
Capital expenditures (2)	$	71		$	106				$	177
Total assets, end of period (2)	$	3,130		$	5,214				$	8,344

________________________________


(1)	Excludes depreciation, amortization and accretion.


(2)	Includes amounts from discontinued operations.

Segment Financial Data for the Year Ended December 31, 2016



	Fuel Distribution and Marketing			All Other			Intercompany Eliminations		Totals
	(in millions)
Revenue
Motor fuel sales	$	7,874		$	1,338				$	9,212
Rental income	76			12					88
Other	45			641					686
Intersegment sales	1,195			133			(1,328	)	—
Total revenue	9,190			2,124			(1,328	)	9,986
Gross profit (1)
Motor fuel	596			163					759
Rental	76			12					88
Other	34			275					309
Total gross profit	706			450					1,156
Total operating expenses	390			621					1,011
Operating income (loss)	316			(171		)			145
Interest expense, net	59			102					161
Income (loss) from continuing operations before income taxes	257			(273		)			(16		)
Income tax expense (benefit)	5			(77		)			(72		)
Income (loss) from continuing operations	252			(196		)			56
Loss from discontinued operations, net of income taxes	—			(462		)			(462		)
Net income (loss) and comprehensive income (loss)	$	252		$	(658	)			$	(406	)
Depreciation, amortization and accretion (2)	94			225					319
Interest expense, net (2)	59			130					189
Income tax expense (benefit) (2)	5			(36		)			(31		)
EBITDA	410			(339		)			71
Non-cash compensation expense (2)	6			7					13
Loss (gain) on disposal of assets and impairment charges (2)	(3		)	683					680
Unrealized loss on commodity derivatives (2)	5			—					5
Inventory adjustments (2)	(98		)	(6		)			(104		)
Adjusted EBITDA	$	320		$	345				$	665
Capital expenditures (2)	$	112		$	327				$	439
Total assets, end of period (2)	$	3,201		$	5,500				$	8,701

________________________________


(1)	Excludes depreciation, amortization and accretion.


(2)	Includes amounts from discontinued operations.

Net Income per Unit

12 Months Ended

Dec. 31, 2018

Net Income Per Unit [Abstract]

Net Income per Unit

Net income per unit applicable to limited partners is computed by dividing limited partners’ interest in net income by the weighted‑average number of outstanding common units. Our net income is allocated to limited partners in accordance with their respective partnership percentages, after giving effect to any priority income allocations for incentive distributions and distributions on employee unit awards. Earnings in excess of distributions are allocated to limited partners based on their respective ownership interests. Payments made to our unitholders are determined in relation to actual distributions declared and are not based on the net income allocations used in the calculation of net income per unit.

In addition to the common units, we identify the IDRs as participating securities and use the two-class method when calculating net income per unit applicable to limited partners, which is based on the weighted-average number of common units outstanding during the period. Diluted net income per unit includes the effects of potentially dilutive units on our common units, consisting of unvested phantom units.

A reconciliation of the numerators and denominators of the basic and diluted per unit computations is as follows:



	Year Ended December 31,
	2018			2017			2016
	(in millions, except units and per unit amounts)
Income from continuing operations	$	58		$	326		$	56
Less:
Series A Preferred units	2			23			—
Incentive distribution rights	70			85			81
Distributions on nonvested phantom unit awards	6			6			5
Limited partners’ interest in net income (loss) from continuing operations	$	(20	)	$	212		$	(30	)
Loss from discontinued operations	$	(265	)	$	(177	)	$	(462	)
Weighted average limited partner units outstanding:
Common - basic	84,299,893			99,270,120			93,575,530
Common - equivalents	520,677			458,234			28,305
Common - diluted	84,820,570			99,728,354			93,603,835
Income (loss) from continuing operations per limited partner unit:
Common - basic	$	(0.25	)	$	2.13		$	(0.32	)
Common - diluted	$	(0.25	)	$	2.12		$	(0.32	)
Loss from discontinued operations per limited partner unit:
Common - basic	$	(3.14	)	$	(1.78	)	$	(4.94	)
Common - diluted	$	(3.14	)	$	(1.78	)	$	(4.94	)

Selected Quarterly Results of Operations (Unaudited)

12 Months Ended

Dec. 31, 2018

Quarterly Financial Information Disclosure [Abstract]

Selected Quarterly Financial Data (unaudited)

The following table sets forth certain unaudited financial and operating data for each quarter during 2018 and 2017. The unaudited quarterly information includes all normal recurring adjustments that we consider necessary for a fair presentation of the information shown.



	2018												2017
	4th QTR			3rd QTR			2nd QTR			1st QTR			4th QTR		3rd QTR		2nd QTR			1st QTR
	(in millions, except per unit amounts)
Total revenues	$	3,877		$	4,761		$	4,607		$	3,749		$	2,959	$	3,064	$	2,892		$	2,808
Operating income (loss)	$	(38	)	$	159		$	128		$	96		$	65	$	128	$	(20	)	$	56
Net Income (loss)	$	(72	)	$	112		$	68		$	(315	)	$	232	$	138	$	(222	)	$	1

Income (loss) from continuing operations per limited partner unit:
Common (basic)	$	(1.11	)	$	1.16		$	0.91		$	(1.11	)	$	1.91	$	0.92	$	(0.58	)	$	(0.11	)
Common (diluted)	$	(1.11	)	$	1.15		$	0.90		$	(1.11	)	$	1.90	$	0.91	$	(0.59	)	$	(0.11	)
Income (loss) from discontinued operations per limited partner unit:
Common (basic)	$	—		$	(0.03	)	$	(0.32	)	$	(2.63	)	$	0.11	$	0.17	$	(1.94	)	$	(0.11	)
Common (diluted)	$	—		$	(0.03	)	$	(0.32	)	$	(2.63	)	$	0.11	$	0.17	$	(1.94	)	$	(0.11	)

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events On January 18, 2019, we announced the execution of a definitive asset purchase agreement with Attis Industries Inc. (NASDAQ: ATIS) (“Attis”) for the sale of our ethanol plant, including the grain malting operation, in Fulton, New York. As part of the transaction, we will enter into a 10-year ethanol offtake agreement with Attis. Total consideration for the divestiture is $20 million in cash plus certain working capital adjustments. The transaction is subject to regulatory clearances and customary closing conditions and is expected to close in the first quarter of 2019. On January 18, 2019, we acquired certain convenience store locations from Speedway LLC for approximately $5 million plus working capital adjustments. We subsequently converted the acquired convenience store locations to commission agent locations.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Fair Value Measurements

We use fair value measurements to measure, among other items, purchased assets, investments, leases and derivative contracts. We also use them to assess impairment of properties, equipment, intangible assets and goodwill. An asset’s fair value is defined as the price at which an asset could be exchanged in a current transaction between knowledgeable, willing parties. A liability’s fair value is defined as the amount that would be paid to transfer the liability to a new obligor, not the amount that would be paid to settle the liability with the creditor. Where available, fair value is based on observable market prices or parameters, or is derived from such prices or parameters. Where observable prices or inputs are not available, unobservable prices or inputs are used to estimate the current fair value, often using an internal valuation model. These valuation techniques involve some level of management estimation and judgment, the degree of which is dependent on the item being valued.

ASC 820 “Fair Value Measurements and Disclosures” prioritizes the inputs used in measuring fair value into the following hierarchy:


Level 1	Quoted prices (unadjusted) in active markets for identical assets or liabilities;


Level 2	Inputs other than quoted prices included within Level 1 that are either directly or indirectly observable;


Level 3	Unobservable inputs in which little or no market activity exists, therefore requiring an entity to develop its own assumptions about the assumptions that market participants would use in pricing.

Cash, accounts receivable, certain other current assets, marketable securities, accounts payable, accrued expenses, and certain other current liabilities are reflected in the Consolidated Balance Sheets at carrying amounts, which approximate the fair value due to their short term nature.

Segment Reporting

We operate our business in two primary operating segments, fuel distribution and marketing and all other, both of which are included as reportable segments. Our fuel distribution and marketing segment sells motor fuel to our all other segment and external customers. Our all other segment includes the Partnership’s ethanol plant, credit card services, franchise royalties, and its retail operations in Hawaii and New Jersey.

Acquisition Accounting

Acquisitions of assets or entities that include inputs and processes and have the ability to create outputs are accounted for as business combinations. A purchase price is recorded for tangible and intangible assets acquired and liabilities assumed based on their fair value. The excess of fair value of consideration conveyed over fair value of net assets acquired is recorded as goodwill. The Consolidated Statements of Operations and Comprehensive Income (Loss) for the periods presented include the results of operations for each acquisition from their respective dates of acquisition.

Acquisitions of entities under common control are accounted for similar to a pooling of interests, in which the acquired assets and assumed liabilities are recognized at their historic carrying values. The results of operations of affiliated businesses acquired are reflected in the Partnership’s consolidated results of operations beginning on the date of common control.

Cash and Cash Equivalents

Cash and cash equivalents include cash on hand, demand deposits, and short-term investments with original maturities of three months or less.

Sunoco LLC and Sunoco Retail have treasury services agreements with Sunoco (R&M), LLC, an indirect wholly-owned subsidiary

of ETO for certain cash management activities. The net balance of Sunoco LLC and Sunoco Retail activity is reflected in either “Advances to affiliates” or “Advances from affiliates” on the Consolidated Balance Sheets.

Accounts Receivable

The majority of trade receivables are from wholesale fuel customers or from credit card companies related to retail credit card transactions. Wholesale customer credit is extended based on an evaluation of the customer’s financial condition. Receivables are recorded at face value, without interest or discount. The Partnership provides an allowance for doubtful accounts based on historical experience and on a specific identification basis. Credit losses are recorded against the allowance when accounts are deemed uncollectible.

Receivables from affiliates arise from fuel sales and other miscellaneous transactions with non-consolidated affiliates. These receivables are recorded at face value, without interest or discount.

Inventories

Fuel inventories are stated at the lower of cost or market using the last-in-first-out (“LIFO”) method. Under this methodology, the cost of fuel sold consists of actual acquisition costs, which includes transportation and storage costs. Such costs are adjusted to reflect increases or decreases in inventory quantities which are valued based on changes in LIFO inventory layers.

Merchandise inventories are stated at the lower of average cost, as determined by the retail inventory method, or market. We record an allowance for shortages and obsolescence relating to merchandise inventory based on historical trends and any known changes. Shipping and handling costs are included in the cost of merchandise inventories.

Advertising Costs

Advertising costs are expensed as incurred. Advertising costs were $24 million, $24 million and $22 million for the years ended December 31, 2018, 2017, and 2016, respectively.

Property and Equipment

Property and equipment are recorded at cost. Depreciation is computed on a straight-line basis over the useful lives of assets, estimated to be forty years for buildings, three to fifteen years for equipment and thirty years for storage tanks. Assets under capital leases are depreciated over the life of the corresponding lease.

Amortization of leasehold improvements is based upon the shorter of the remaining terms of the leases including renewal periods that are reasonably assured, or the estimated useful lives, which approximate twenty years. Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Maintenance and repairs are charged to operations as incurred. Gains or losses on the disposition of property and equipment are recorded in the period incurred.

Long-Lived Assets and Assets Held for Sale

Long-lived assets are tested for possible impairment whenever events or changes in circumstances indicate the carrying amount of the asset may not be recoverable. If such indicators exist, the estimated undiscounted future cash flows related to the asset are compared to the carrying value of the asset. If the carrying value is greater than the estimated undiscounted future cash flow amount, an impairment charge is recorded within loss (gain) on disposal of assets and impairment charge in the Consolidated Statements of Operations and Comprehensive Income (Loss) for amounts necessary to reduce the corresponding carrying value of the asset to fair value. The impairment loss calculations require management to apply judgment in estimating future cash flows.

Properties that have been closed and other excess real property are recorded as assets held and used, and are written down to the lower of cost or estimated net realizable value at the time we close such stores or determine that these properties are in excess and intend to offer them for sale. We estimate the net realizable value based on our experience in utilizing or disposing of similar assets and on estimates provided by our own and third-party real estate experts. Although we have not experienced significant changes in our estimate of net realizable value, changes in real estate markets could significantly impact the net values realized from the sale of assets. When we have determined that an asset is more likely than not to be sold in the next twelve months, that asset is classified as assets held for sale and included in other current assets. As of December 31, 2018 and 2017, we had $0.0 billion and $3.3 billion, respectively, classified as assets held for sale.

Goodwill and Indefinite-Lived Intangible Assets

Goodwill represents the excess of consideration paid over fair value of net assets acquired. Goodwill and intangible assets acquired in a purchase business combination are recorded at fair value as of the date acquired. Acquired intangible assets determined to have an indefinite useful life are not amortized, but are instead tested for impairment at least annually, or more frequently if events and circumstances indicate that the asset might be impaired. The annual impairment test of goodwill and indefinite lived intangible assets is performed as of the first day of the fourth quarter of each fiscal year.

The Partnership uses qualitative factors to determine whether it is more likely than not (likelihood of more than 50%) that the fair value of a reporting unit exceeds its carrying amount, including goodwill. Some of the qualitative factors considered in applying this test include consideration of macroeconomic conditions, industry and market conditions, cost factors affecting the business, overall financial performance of the business, and performance of the unit price of the Partnership.

If qualitative factors are not deemed sufficient to conclude that the fair value of the reporting unit more likely than not exceeds its carrying value, then a one-step approach is applied in making an evaluation. The evaluation utilizes multiple valuation methodologies, including a market approach (market price multiples of comparable companies) and an income approach (discounted cash flow analysis). The computations require management to make significant estimates and assumptions, including, among other things, selection of comparable publicly traded companies, the discount rate applied to future earnings reflecting a weighted average cost of capital, and earnings growth assumptions. A discounted cash flow analysis requires management to make various assumptions about future sales, operating margins, capital expenditures, working capital, and growth rates. If the evaluation results in the fair value of the reporting unit being lower than the carrying value, an impairment charge is recorded.

Indefinite-lived intangible assets are composed of certain tradenames, contractual rights, and liquor licenses which are not amortized but are evaluated for impairment annually or more frequently if events or changes occur that suggest an impairment in carrying value, such as a significant adverse change in the business climate. Indefinite-lived intangible assets are evaluated for impairment by comparing each asset’s fair value to its book value. Management first determines qualitatively whether it is more likely than not that an indefinite‑lived asset is impaired. If management concludes that it is more likely than not that an indefinite-lived asset is impaired, then its fair value is determined by using the discounted cash flow model based on future revenues estimated to be derived in the use of the asset.

Other Intangible Assets

Other finite-lived intangible assets consist of supply agreements, customer relations, favorable lease arrangements, non-competes, and loan origination costs. Separable intangible assets that are not determined to have an indefinite life are amortized over their useful lives and assessed for impairment only if and when circumstances warrant. Determination of an intangible asset’s fair value and estimated useful life are based on an analysis of pertinent factors including (1) the use of widely-accepted valuation approaches, such as the income approach or the cost approach, (2) the expected use of the asset by the Partnership, (3) the expected useful life of related assets, (4) any legal, regulatory or contractual provisions, including renewal or extension period that would cause substantial costs or modifications to existing agreements, and (5) the effects of obsolescence, demand, competition, and other economic factors. Should any of the underlying assumptions indicate that the value of the intangible assets might be impaired, we may be required to reduce the carrying value and remaining useful life of the asset. If the underlying assumptions governing the amortization of an intangible asset were later determined to have significantly changed, we may be required to adjust its amortization period to reflect a new estimate of its useful life. Any write‑down of the value or unfavorable change in the useful life of an intangible asset would increase expense at that time.

Customer relations and supply agreements are amortized on a straight-line basis over the remaining terms of the agreements, which generally range from five to twenty years. Favorable lease arrangements are amortized on a straight-line basis over the remaining lease terms. Non-competition agreements are amortized over the terms of the respective agreements, and loan origination costs are amortized over the life of the underlying debt as an increase to interest expense.

Asset Retirement Obligations

The estimated future cost to remove an underground storage tank is recognized over the estimated useful life of the storage tank. We record a discounted liability for the future fair value of an asset retirement obligation along with a corresponding increase to the carrying value of the related long-lived asset at the time an underground storage tank is installed. We then depreciate the amount added to property and equipment and recognize accretion expense in connection with the discounted liability over the remaining life of the tank. We base our estimates of the anticipated future costs for tank removal on our prior experience with removals. We review assumptions for computing the estimated liability for tank removal on an annual basis. Any change in estimated cash flows are reflected as an adjustment to both the liability and the associated asset.

Environmental Liabilities

Environmental expenditures related to existing conditions, resulting from past or current operations, and from which no current or future benefit is discernible, are expensed. Expenditures that extend the life of the related property or prevent future environmental contamination are capitalized. We determine and establish a liability on a site-by-site basis when it is probable and can be reasonably estimated. A related receivable is recorded for estimable and probable reimbursements.

Revenue Recognition

Revenues from motor fuel is recognized either at the time fuel is delivered to the customer or at the time of sale. Shipment and delivery of motor fuel generally occurs on the same day. The Partnership charges wholesale customers for third-party transportation costs, which are recorded net in cost of sales. Through PropCo, our wholly-owned corporate subsidiary, we may sell motor fuel to customers on a commission agent basis, in which we retain title to inventory, control access to and sale of fuel inventory, and recognize revenue at the time the fuel is sold to the ultimate customer. In our fuel distribution and marketing segment, we derive other income from rental income, propane and lubricating oils, and other ancillary product and service offerings. In our all other segment, we derive other income from merchandise, lottery ticket sales, money orders, prepaid phone cards and wireless services, ATM transactions, car washes, movie rentals, and other ancillary product and service offerings. We record revenue from other retail transactions on a net commission basis when a product is sold and/or services are rendered.

Rental Income

Rental income from operating leases is recognized on a straight-line basis over the term of the lease.

Cost of Sales

We include in cost of sales all costs incurred to acquire fuel and merchandise, including the costs of purchasing, storing, and transporting inventory prior to delivery to our customers. Items are removed from inventory and are included in cost of sales based on the retail inventory method for merchandise and the LIFO method for motor fuel. Cost of sales does not include depreciation of property and equipment as amounts attributed to cost of sales would not be significant. Depreciation is classified within operating expenses in the Consolidated Statements of Operations and Comprehensive Income (Loss).

Motor Fuel and Sales Taxes

Certain motor fuel and sales taxes are collected from customers and remitted to governmental agencies either directly by the Partnership or through suppliers. The Partnership’s accounting policy for wholesale direct sales to dealers, distributors and commercial customers is to exclude the collected motor fuel tax from sales and cost of sales.

For retail locations where the Partnership holds inventory, including commission agent locations, motor fuel sales and motor fuel cost of sales include motor fuel taxes. Such amounts were $370 million, $234 million and $243 million, for the years ended December 31, 2018, 2017 and 2016, respectively. Merchandise sales and cost of merchandise sales are reported net of sales tax in the Consolidated Statements of Operations and Comprehensive Income (Loss).

Deferred Branding Incentives

We receive payments for branding incentives related to fuel supply contracts. Unearned branding incentives are deferred and amortized on a straight-line basis over the term of the agreement as a credit to cost of sales.

Lease Accounting

The Partnership leases a portion of its properties under non-cancelable operating leases, whose initial terms are typically five to fifteen years, with options permitting renewal for additional periods. Minimum rent is expensed on a straight-line basis over the term of the lease, including renewal periods that are reasonably assured at the inception of the lease. The Partnership is typically responsible for payment of real estate taxes, maintenance expenses, and insurance. The Partnership also leases certain vehicles, and such leases are typically less than five years.

Earnings Per Unit

In addition to limited partner units, we have identified IDRs as participating securities and compute income per unit using the two-class method under which any excess of distributions declared over net income shall be allocated to the partners based on their respective sharing of income specified in the First Amended and Restated Agreement of Limited Partnership, as amended (the “Partnership Agreement”). Net income per unit applicable to limited partners is computed by dividing limited partners’ interest in net income, after deducting any incentive distributions, distributions on Series A Preferred Units and nonvested phantom unit awards, by the weighted-average number of outstanding common units.

Stock and Unit-based Compensation

Unit-based Compensation

Under the LP 2012 Long-Term Incentive Plan (the “2012 LTIP” ) and the Sunoco LP 2018 Long-Term Incentive Plan (the “2018 LTIP”), various types of awards may be granted to employees, consultants, and directors of our General Partner who provide services for us. Compensation expense related to outstanding awards is recognized over the vesting period based on the grant-date fair value. The grant-date fair value is determined based on the market price of our common units on the grant date. We amortize the grant-date fair value of these awards over their vesting period using the straight-line method. Expenses related to unit-based compensation are included in general and administrative expenses.

Income Taxes

The Partnership is a publicly traded limited partnership and is not taxable for federal and most state income tax purposes. As a result, our earnings or losses, to the extent not included in a taxable subsidiary, for federal and most state purposes are included in the tax returns of the individual partners. Net earnings for financial statement purposes may differ significantly from taxable income reportable to Unitholders as a result of differences between the tax basis and financial basis of assets and liabilities, differences between the tax accounting and financial accounting treatment of certain items, and due to allocation requirements related to taxable income under our Partnership Agreement.

As a publicly traded limited partnership, we are subject to a statutory requirement that our “qualifying income” (as defined by the Internal Revenue Code, related Treasury Regulations, and IRS pronouncements) exceed 90% of our total gross income, determined on a calendar year basis. If our qualifying income were not to meet this statutory requirement, the Partnership would be taxed as a corporation for federal and state income tax purposes. For the years ended December 31, 2018, 2017, and 2016, our qualifying income met the statutory requirement.

The Partnership conducts certain activities through corporate subsidiaries which are subject to federal, state and local income taxes. These corporate subsidiaries include Sunoco Property Company LLC (“PropCo”), Susser Holdings Corporation (“Susser”), and Aloha. The Partnership and its corporate subsidiaries account for income taxes under the asset and liability method.

Under this method, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rate is recognized in earnings in the period that includes the enactment date. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts more likely than not to be realized.

The determination of the provision for income taxes requires significant judgment, use of estimates, and the interpretation and application of complex tax laws. Significant judgment is required in assessing the timing and amounts of deductible and taxable items and the probability of sustaining uncertain tax positions. The benefits of uncertain tax positions are recorded in our financial statements only after determining a more-likely-than-not probability that the uncertain tax positions will withstand challenge, if any, from taxing authorities. When facts and circumstances change, we reassess these probabilities and record any changes through the provision for income taxes.

In November 2015, new federal partnership audit procedures were signed into law which are effective for tax years beginning after December 31, 2017. Under the new procedures, a partnership would be responsible for paying the imputed underpayment of tax resulting from audit adjustments in the adjustment year even though partnerships are “pass through entities.” However, as an alternative to paying the imputed underpayment of tax at the partnership level, a partnership may elect to provide audit adjustment information to the reviewed year partners, whom in turn would be responsible for paying the imputed underpayment of tax in the adjustment year. The Partnership is currently evaluating the impact, if any, this legislation has on our income taxes policies.

Recently Issued Accounting Pronouncements

FASB ASU No. 2016-02. In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2016-02, Leases (Topic 842) (“ASU 2016-02”), which establishes the principles that lessees and lessors shall apply to report information about the amount, timing, and uncertainty of cash flows arising from a lease. On January 1, 2019, we adopted Accounting Standards Codification (“ASC”) Topic 842, which is effective for interim and annual reporting periods beginning on or after December 15, 2018. This Topic requires Balance Sheet recognition of lease assets and lease liabilities for leases classified as operating leases under previous GAAP, excluding short-term leases of 12 months or less. Under the standard, disclosures are required to meet the objective of enabling users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases.

To adopt Topic 842, the Partnership has elected the cumulative adjustment approach option to recognize an opening catch-up adjustment to the Consolidated Balance Sheet in the period of adoption, January 1, 2019. We have completed a detailed review of contracts representative of our business and assessed the terms under the new standard. Adoption of the standard had a material impact on our Consolidated Balance Sheet, but did not have an impact on our Consolidated Statement of Operations and Comprehensive Income (Loss) or Consolidated Statement of Cash Flows. The most significant impact was the recognition of right-of-use (“ROU”) assets and lease liabilities for operating leases, while our accounting for finance leases remained substantially unchanged.

As a result of the evaluation performed, we currently estimate additional lease assets and lease liabilities of approximately $0.6 billion will be recognized as of January 1, 2019. In addition to the evaluation performed, we have made appropriate design and implementation updates to our business processes, systems, and internal controls to support the on-going reporting requirements under the new standard.

To adopt Topic 842, the Partnership elected the package of practical expedients permitted under the transition guidance within the standard. The expedient package allowed us not to reassess the following: whether existing contracts contained a lease, the lease classification of existing leases, and initial direct costs for existing leases. In addition to the package of practical expedients, the Partnership has elected the following adoption expedients, the exclusion of leases with terms less than 12 months, the portfolio approach to determine discount rates, the election not to separate non-lease components from lease components and the election not to apply the use of hindsight to the active lease population.

Recently Adopted Accounting Pronouncement

FASB ASU No. 2014-09. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, as a new Topic, ASC Topic 606. On January 1, 2018 we adopted ASC Topic 606, which is effective for interim and annual reporting periods beginning on or after December 15, 2017. The new standard requires us to recognize revenue when a customer obtains control rather than when we have transferred substantially all risks and rewards of a good or service and requires expanded disclosures. It also outlines a single comprehensive model to use in accounting for revenue arising from contracts with customers and supersedes ASC 605 - Revenue Recognition and industry-specific guidance.

We have completed a detailed review of revenue contracts representative of our business segments and their revenue streams as of the adoption date. As a result of the evaluation performed, we have determined that the timing and amount of revenue that we recognize on certain contracts is impacted by the adoption of the new standard. These adjustments are primarily related to the change in recognition of dealer incentives and rebates. In addition to the evaluation performed, we have made appropriate design and implementation updates to our business processes, systems and internal controls to support recognition and disclosure under the new standard.

The Partnership has elected to apply the modified retrospective method to adopt the new standard. The implementation of the new standard has an impact on the measurement of recognition of revenue. The cumulative and ongoing effects of the adoption impact the Consolidated Balance Sheet, the Consolidated Statement of Operations and Comprehensive Income (Loss), and the Consolidated Statement of Equity. Additionally, new disclosures have been added in accordance with ASC Topic 606.

Utilizing the practical expedients allowed under the modified retrospective adoption method, ASC Topic 606 was only applied to existing contracts for which the Partnership had remaining performance obligations as of January 1, 2018, and new contracts entered into after January 1, 2018. ASC Topic 606 was not applied to contracts that were completed prior to January 1, 2018.

For contracts in scope of the new revenue standard as of January 1, 2018, we recognized a cumulative effect adjustment to retained earnings to account for the differences in timing of revenue recognition. The comparative information has not been restated under the modified retrospective method and continues to be reported under the accounting standards in effect for those periods.

The material adjustments to the opening balance sheet primarily relate to a change in timing of revenue recognition for variable consideration, such as incentives paid to customers, as well as a change in timing of revenue recognition for franchise fee revenue. Historically, an asset was recognized related to the contract incentives which was amortized over the life of the agreement. Under the new standard, the timing of the recognition of incentives changed due to application of the expected value method to estimate variable consideration. Additionally, under the new standard, the change in timing of franchise fee revenue is due to the treatment of revenue recognition from the symbolic license over the term of the agreement.

The cumulative effect of the changes made to our consolidated January 1, 2018 Consolidated Balance Sheet for the adoption of ASU No. 2014-09 was as follows:



	Balance at December 31, 2017		Adjustments Due to ASC 606			Balance at January 1, 2018
	(in millions)
Assets
Other current assets	$	81	$	8		$	89
Property and equipment, net	1,557		—			1,557
Intangible assets, net	768		(100		)	668
Other noncurrent assets	45		39			84
Liabilities and Equity
Other noncurrent liabilities	125		1			126
Common unitholders	1,947		(54		)	1,893

The adoption of the new revenue standard resulted in reclassifications to/from revenue, cost of sales, and operating expenses. Additionally, changes in timing of revenue recognition have required the creation of contract asset or contract liability balances, as well as certain balance sheet reclassifications. In accordance with the requirements of Topic 606, the disclosure below shows the impact of adopting the new standard on the Consolidated Statement of Operations and Comprehensive Income (Loss) and the Consolidated Balance Sheet.



	For the Year Ended December 31, 2018
	As Reported		Balances Without Adoption of ASC 606		Effect of Change Higher/(Lower)
	(in millions)
Revenues
Motor fuel sales	$	16,504	$	16,555	$	(51	)
Rental income	130		130		—
Other	360		359		1
Cost of sales and operating expenses:
Cost of sales	15,872		15,875		(3		)
Other operating	363		371		(8		)
Depreciation, amortization and accretion	182		211		(29		)



	December 31, 2018
	As Reported		Balances Without Adoption of ASC 606		Effect of Change Higher/(Lower)
	(in millions)
Assets
Other current assets	$	64	$	52	$	12
Property and equipment, net	1,546		1,546		—
Intangible assets, net	708		842		(134		)
Other noncurrent assets	161		102		59
Liabilities and Equity
Other noncurrent liabilities	123		122		1
Common unitholders	784		848		(64		)

Mergers and Acquisitions (Tables)

12 Months Ended

Dec. 31, 2018

Business Combinations [Abstract]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table summarizes the final recording of assets and liabilities at their respective carrying values as of the date presented (in millions):



	August 31, 2016
Current assets	$	27
Property and equipment	51
Goodwill	53
Intangible assets	56
Current liabilities	(16		)
Net assets	171
Cash acquired	—
Total cash consideration, net of cash acquired	$	171

Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2018

Discontinued Operations, Held-for-sale [Member]

Schedule of asset and liabilities classified as held for sale [Table Text Block]



	December 31, 2018		December 31, 2017
	(in millions)
Carrying amount of assets held for sale:
Cash	$	—	$	21
Inventories	—		149
Other current assets	—		16
Property and equipment, net	—		1,851
Goodwill	—		796
Intangible assets, net	—		477
Other noncurrent assets	—		3
Total assets held for sale	$	—	$	3,313

Carrying amount of liabilities associated with assets held for sale:
Long term debt	$	—	$	21
Other current and noncurrent liabilities	—		54
Total liabilities associated with assets held for sale	$	—	$	75

Discontinued Operations Schedule of Operations Result Associated with Discontinued Operations (Tables) - Discontinued Operations, Held-for-sale [Member]

12 Months Ended

Dec. 31, 2018

Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]

Discontinued Operations

On January 23, 2018, we completed the disposition of assets pursuant to the Amended and Restated Asset Purchase Agreement entered by and among Sellers, Buyers and certain other named parties for the limited purposes set forth therein, pursuant to which the parties agreed to amend and restate the 7-Eleven Purchase Agreement to reflect commercial agreements and updates made by the parties in connection with consummation of the transactions contemplated by the 7-Eleven Purchase Agreement. Subsequent to the closing of the 7-Eleven Transaction, previously eliminated wholesale motor fuel sales to the Partnership’s retail locations are reported as wholesale motor fuel sales to third parties. Also, the related accounts receivable from such sales ceased to be eliminated from the Consolidated Balance Sheets and are reported as accounts receivable.

In connection with the closing of the transactions contemplated by the 7-Eleven Purchase Agreement, we entered into a Distributor Motor Fuel Agreement dated as of January 23, 2018 (the “Supply Agreement”), with 7-Eleven and SEI Fuel. The Supply Agreement consists of a 15-year take-or-pay fuel supply arrangement under which we have agreed to supply approximately 2.0 billion gallons of fuel annually plus additional aggregate growth volumes of up to 500 million gallons to be added incrementally over the first four years. For the period from January 1, 2018 through January 22, 2018, and the years ended December 31, 2017 and 2016, we recorded sales to the sites that were subsequently sold to 7-Eleven of $199 million, $3.2 billion and $2.6 billion, respectively, that were eliminated in consolidation. We received payments on trade receivables from 7-Eleven of $3.4 billion during the year ended December 31, 2018, subsequent to the closing of the sale.

On January 18, 2017, with the assistance of a third-party brokerage firm, we launched a portfolio optimization plan to market and

sell 97 real estate assets. Real estate assets included in this process are company-owned locations, undeveloped greenfield sites and other excess real estate. Properties are located in Florida, Louisiana, Massachusetts, Michigan, New Hampshire, New Jersey, New Mexico, New York, Ohio, Oklahoma, Pennsylvania, Rhode Island, South Carolina, Texas and Virginia. The properties will be sold through a sealed-bid sale. Of the 97 properties, 51 have been sold, one is under contract to be sold and four continue to be marketed by the third‑party brokerage firm. Additionally, 32 were sold to 7-Eleven and nine are part of the approximately 207 retail sites located in certain West Texas, Oklahoma and New Mexico markets which are operated by a commission agent.

The Partnership has concluded that it meets the accounting requirements for reporting the financial position, results of operations and cash flows of the Retail Divestment as discontinued operations. See Note 1 for further information regarding the Retail Divestment.

The following tables present the aggregate carrying amounts of assets and liabilities classified as held for sale in the Consolidated Balance Sheets:



	December 31, 2018		December 31, 2017
	(in millions)
Carrying amount of assets held for sale:
Cash	$	—	$	21
Inventories	—		149
Other current assets	—		16
Property and equipment, net	—		1,851
Goodwill	—		796
Intangible assets, net	—		477
Other noncurrent assets	—		3
Total assets held for sale	$	—	$	3,313

Carrying amount of liabilities associated with assets held for sale:
Long term debt	$	—	$	21
Other current and noncurrent liabilities	—		54
Total liabilities associated with assets held for sale	$	—	$	75

The Partnership recorded transaction costs of $3 million during 2018, and recorded transaction costs of $37 million and unit-based compensation of $6 million during 2017, as a result of the 7-Eleven Transaction.

The Partnership recorded a $4 million impairment charge to property and equipment during 2017, as a result of the effects of Hurricane Harvey on the Partnership’s retail operations within discontinued operations.

The results of operations associated with discontinued operations are presented in the following table:



	Year Ended December 31,
	2018			2017			2016
	(in millions)
Revenues:
Motor fuel sales	$	256		$	5,137		$	3,923
Other (1)	93			1,827			1,789
Total revenues	349			6,964			5,712
Cost of sales and operating expenses:
Cost of sales	305			5,806			4,649
General and administrative	7			168			114
Other operating	57			707			685
Rent	4			56			59
Loss on disposal of assets and impairment charge	61			286			455
Depreciation, amortization and accretion expense	—			34			143
Total cost of sales and operating expenses	434			7,057			6,105
Operating loss	(85		)	(93		)	(393		)
Interest expense, net	2			36			28
Loss on extinguishment of debt	20			—			—
Loss from discontinued operations before income taxes	(107		)	(129		)	(421		)
Income tax expense	158			48			41
Loss from discontinued operations, net of income taxes	$	(265	)	$	(177	)	$	(462	)

_______________________________


(1)	Other revenue includes merchandise sales totaling $89 million, $1.8 billion and $1.7 billion for the years ended December 31, 2018, 2017 and 2016, respectively.

Schedule of operation result associated with discontinued operations [Table Text Block]



	Year Ended December 31,
	2018			2017			2016
	(in millions)
Revenues:
Motor fuel sales	$	256		$	5,137		$	3,923
Other (1)	93			1,827			1,789
Total revenues	349			6,964			5,712
Cost of sales and operating expenses:
Cost of sales	305			5,806			4,649
General and administrative	7			168			114
Other operating	57			707			685
Rent	4			56			59
Loss on disposal of assets and impairment charge	61			286			455
Depreciation, amortization and accretion expense	—			34			143
Total cost of sales and operating expenses	434			7,057			6,105
Operating loss	(85		)	(93		)	(393		)
Interest expense, net	2			36			28
Loss on extinguishment of debt	20			—			—
Loss from discontinued operations before income taxes	(107		)	(129		)	(421		)
Income tax expense	158			48			41
Loss from discontinued operations, net of income taxes	$	(265	)	$	(177	)	$	(462	)

Discontinued Operations Schedule of assets and liabilities classified as held for sale (Tables)

12 Months Ended

Dec. 31, 2018

Discontinued Operations, Held-for-sale [Member]

Schedule of asset and liabilities classified as held for sale [Table Text Block]



	December 31, 2018		December 31, 2017
	(in millions)
Carrying amount of assets held for sale:
Cash	$	—	$	21
Inventories	—		149
Other current assets	—		16
Property and equipment, net	—		1,851
Goodwill	—		796
Intangible assets, net	—		477
Other noncurrent assets	—		3
Total assets held for sale	$	—	$	3,313

Carrying amount of liabilities associated with assets held for sale:
Long term debt	$	—	$	21
Other current and noncurrent liabilities	—		54
Total liabilities associated with assets held for sale	$	—	$	75

Accounts Receivable, net (Tables)

12 Months Ended

Dec. 31, 2018

Accounts Receivable, Net [Abstract]

Schedule of Accounts Receivable

Accounts receivable, net, consisted of the following:



	December 31, 2018			December 31, 2017
	(in millions)
Accounts receivable, trade	$	299		$	285
Credit card receivables	49			160
Vendor receivables for rebates, branding, and other	1			29
Other receivables	27			69
Allowance for doubtful accounts	(2		)	(2		)
Accounts receivable, net	$	374		$	541

Inventories, net (Tables)

12 Months Ended

Dec. 31, 2018

Inventory Disclosure [Abstract]

Schedule of Inventories

Inventories consisted of the following:



	December 31, 2018		December 31, 2017
	(in millions)
Fuel	$	363	$	387
Other	11		39
Inventories, net	$	374	$	426

Property and Equipment, net (Tables)

12 Months Ended

Dec. 31, 2018

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment

Property and equipment, net consisted of the following:



	December 31, 2018		December 31, 2017
	(in millions)
Land	$	518	$	516
Buildings and leasehold improvements	727		714
Equipment	810		623
Construction in progress	78		159
Total property and equipment	2,133		2,012
Less: accumulated depreciation	587		455
Property and equipment, net	$	1,546	$	1,557

Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

Goodwill balances and activity for the years ended December 31, 2018 and 2017 consisted of the following:



	Segment
	Fuel Distribution and Marketing			All Other			Consolidated
	(in millions)
Balance at December 31, 2016	$	770		$	780		$	1,550
Goodwill adjustment related to Emerge acquisition	(25		)	—			(25		)
Goodwill adjustment related to Denny acquisition	7			—			7
Goodwill impairment charge	—			(102		)	(102		)
Balance at December 31, 2017	752			678			1,430
Goodwill related to 7-Eleven Purchase	30			—			30
Goodwill related to Superior acquisition	10			—			10
Goodwill related to Sandford acquisition	31			—			31
Goodwill related to BRENCO Acquisition	5			—			5
Goodwill related to AMID acquisition	44			—			44
Goodwill related to Schmitt acquisition	9			—			9
Balance at December 31, 2018	$	881		$	678		$	1,559

Schedule of Finite-Lived and Indefinite-Lived Intangible Assets

Gross carrying amounts and accumulated amortization for each major class of intangible assets, excluding goodwill, consisted of the following:



	December 31, 2018						December 31, 2017
	Gross Carrying Amount		Accumulated Amortization		Net Book Value		Gross Carrying Amount		Accumulated Amortization		Net Book Value
	(in millions)
Indefinite-lived
Tradenames	$	295	$	—	$	295	$	295	$	—	$	295
Contractual rights	—		—		—		30		—		30
Liquor licenses	12		—		12		12		—		12
Finite-lived
Customer relations including supply agreements (1)	579		198		381		674		256		418
Favorable leasehold arrangements, net	10		3		7		12		5		7
Loan origination costs (2)	9		1		8		10		6		4
Other intangibles	10		5		5		5		3		2
Intangible assets, net	$	915	$	207	$	708	$	1,038	$	270	$	768

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense

f December 31, 2018, the Partnership’s estimate of amortization includable in amortization expense and interest expense for each of the five succeeding fiscal years and thereafter for finite-lived intangibles is as follows (in millions):



	Amortization		Interest
2019	$	57	$	2
2020	56		2
2021	53		2
2022	43		2
2023	38		—
Thereafter	146		—
Total	$	393	$	8

Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2018

Accrued Expenses And Other Current Liabilities [Abstract]

Schedule of Accrued Liabilities

Current accrued expenses and other current liabilities consisted of the following:



	December 31, 2018		December 31, 2017
	(in millions)
Wage and other employee-related accrued expenses	$	41	$	72
Accrued tax expense	91		180
Accrued insurance	31		26
Accrued interest expense	47		43
Dealer deposits	18		16
Accrued environmental expense	6		—
Other	65		31
Total	$	299	$	368

Long-Term Debt (Tables)

12 Months Ended

Dec. 31, 2018

Debt Disclosure [Abstract]

Schedule of Long-term Debt

Long-term debt consisted of the following:



	December 31, 2018		December 31, 2017
	(in millions)
Term Loan (1)	$	—	$	1,243
Sale leaseback financing obligation	107		113
2018 Revolver	700		—
2014 Revolver (2)	—		765
4.875% Senior Notes Due 2023	1,000		—
5.500% Senior Notes Due 2026	800		—
5.875% Senior Notes Due 2028	400		—
6.375% Senior Notes Due 2023 (3)	—		800
5.500% Senior Notes Due 2020 (3)	—		600
6.250% Senior Notes Due 2021 (3)	—		800
Other	1		3
Total debt	3,008		4,324
Less: current maturities	5		6
Less: debt issuance costs	23		34
Long-term debt, net of current maturities	$	2,980	$	4,284

Schedule of Maturities of Long-term Debt

At December 31, 2018, scheduled future debt principal maturities are as follows (in millions):



2019	$	5
2020	6
2021	6
2022	6
2023	1,706
Thereafter	1,279
Total	$	3,008

- 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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-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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-Name Accounting Standards Codification
-Topic 835
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-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28541-108399

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21506-112644

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

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Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
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-Topic 835
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-URI http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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-Topic 505
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21475-112644

+ Details

Other Noncurrent Liabilities (Tables)

12 Months Ended

Dec. 31, 2018

Other Liabilities Disclosure [Abstract]

Other Noncurrent Liabilities

Other noncurrent liabilities consisted of the following:



	December 31, 2018		December 31, 2017
	(in millions)
Accrued straight-line rent	$	12	$	13
Reserve for underground storage tank removal	54		41
Reserve for environmental remediation, long-term	29		23
Unfavorable lease liability	16		10
Aloha acquisition contingent consideration	—		15
Other	12		23
Total	$	123	$	125

Schedule of Change in Asset Retirement Obligation

Changes in the carrying amount of asset retirement obligations for the years ended December 31, 2018 and 2017 were as follows:



	Year Ended December 31,
	2018			2017
	(in millions)
Balance at beginning of year	$	41		$	34
Liabilities incurred	4			3
Liabilities settled	(1		)	(2		)
Accretion expense	10			6
Balance at end of year	$	54		$	41

Related-Party Transactions (Tables)

12 Months Ended

Dec. 31, 2018

Schedule of Related Party Transactions

Related party transactions with affiliates for the years ended December 31, 2018, 2017, and 2016 were as follows (in millions):



	Year Ended December 31,
	2018		2017		2016
Motor fuel sales to affiliates	$	33	$	55	$	62
Bulk fuel purchases from affiliates	$	1,947	$	2,416	$	1,867

Commitments And Contingencies (Tables)

12 Months Ended

Dec. 31, 2018

Leases [Abstract]

Schedule of Rent Expense

Net rent expense consisted of the following:



	Year Ended December 31,
	2018		2017		2016
	(in millions)
Cash rent:
Store base rent (1)(2)	$	70	$	66	$	66
Equipment and other rent (3)	2		14		14
Total cash rent	72		80		80
Non-cash rent:
Straight-line rent	—		1		1
Net rent expense	$	72	$	81	$	81

________________________________________________

(1)

Store base rent includes minimum guaranteed payments under service concession arrangements with New Jersey Turnpike Authority and New York Thruway Authority and the Partnership’s rent expense for leased convenience store properties which are subleased to third-party operators. The sublease income from these sites is recorded in rental income on the Consolidated Statement of Operations and Comprehensive Income (Loss) and totaled $40 million, $25 million and $25 million for the years ended December 31, 2018, 2017 and 2016, respectively.


(2)	Store base rent includes contingent rent expense totaling $4 million, $16 million, and $18 million for the years ended December 31, 2018, 2017 and 2016, respectively.


(3)	Equipment and other rent consists primarily of vehicles and store equipment.

Schedule of Future Minimum Rental Payments for Operating Leases

Future minimum lease payments, excluding sale-leaseback financing obligations (see Note 10), for future fiscal years are as follows (in millions):



2019	$	64
2020	58
2021	45
2022	37
2023	32
Thereafter	176
Total	$	412

Rental Income under Operating Leases (Tables)

12 Months Ended

Dec. 31, 2018

Rental Income Under Operating Leases [Abstract]

Schedule of Property Subject to or Available for Operating Lease



	December 31, 2018			December 31, 2017
	(in millions)
Land	$	414		$	354
Buildings and improvements	506			254
Equipment	306			53
Total property and equipment	1,226			661
Less: accumulated depreciation	(321		)	(90		)
Property and equipment, net	$	905		$	571

Schedule of Minimum Future Rental Income

Minimum future rental income under non-cancelable operating leases as of December 31, 2018 is as follows (in millions):



2019	$	88
2020	71
2021	58
2022	52
2023	3
Thereafter	7
Total minimum future rentals	$	279

Interest Expense, net (Tables)

12 Months Ended

Dec. 31, 2018

Interest Income (Expense), Net [Abstract]

Schedule of Interest Expense

Components of net interest expense were as follows:



	Year Ended December 31,
	2018			2017			2016
	(in millions)
Interest expense	$	141		$	195		$	153
Amortization of deferred financing fees	6			15			11
Interest income	(3		)	(1		)	(3		)
Interest expense, net	$	144		$	209		$	161

Income Tax Expense (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Federal and State Components of Income Tax Expense (Benefit)

The components of the federal and state income tax expense (benefit) are summarized as follows:



	Year Ended December 31,
	2018			2017			2016
	(in millions)
Current:
Federal	$	24		$	—		$	(65	)
State	4			2			1
Total current income tax expense	28			2			(64		)
Deferred:
Federal	(14		)	(302		)	(12		)
State	20			(6		)	4
Total deferred tax expense (benefit)	6			(308		)	(8		)
Net income tax expense (benefit)	$	34		$	(306	)	$	(72	)

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of income tax expense at the U.S. federal statutory rate to net income tax expense (benefit) is as follows:



	Year Ended December 31,
	2018			2017			2016
	(in millions)
Tax at statutory federal rate	$	19		$	7		$	(6	)
Partnership earnings not subject to tax	(9		)	(126		)	(127		)
Goodwill impairment	—			36			55
State and local tax, net of federal benefit	24			(6		)	4
Statutory rate change	—			(225		)	—
Other	—			8			2
Net income tax expense (benefit)	$	34		$	(306	)	$	(72	)

Schedule of Principal Components of Deferred Tax Assets (Liabilities)

Deferred taxes result from the temporary differences between financial reporting carrying amounts and the tax basis of existing assets and liabilities. Principal components of deferred tax assets and liabilities are as follows:



	December 31, 2018		December 31, 2017
	(in millions)
Deferred tax assets:
Environmental, asset retirement obligations, and other reserves	$	12	$	20
Inventories	2		(1		)
Net operating loss carry forwards	—		79
Other	49		78
Total deferred tax assets	63		176
Deferred tax liabilities:
Property and equipment	63		324
Trademarks and other intangibles	63		169
Investments in affiliates	15		72
Other	25		—
Total deferred tax liabilities	166		565
Net deferred income tax liabilities	$	103	$	389

Partners' Capital (Tables)

12 Months Ended

Dec. 31, 2018

Partners' Capital [Abstract]

Schedule of Common Unit Activity

As of December 31, 2018, $295 million of our common units remained available to be issued under the equity distribution agreement.

On February 7, 2018, subsequent to the record date for SUN’s fourth quarter 2017 distribution, the Partnership repurchased 17,286,859 SUN common units owned by ETO for aggregate cash consideration of approximately $540 million. The repurchase price per common unit was $31.2376, which is equal to the volume weighted average trading price of SUN common units on the New York Stock Exchange for the ten trading days ending on January 23, 2018. The Partnership funded the repurchase with cash on hand.

Common unit activity for the years ended December 31, 2018 and 2017 was as follows:



	Number of Units
Number of common units at December 31, 2016	98,181,046
Common units issued in connection with the ATM	1,268,750
Phantom unit vesting	195,813
Other	22,390
Number of common units at December 31, 2017	99,667,999
Common units repurchase	(17,286,859	)
Phantom unit vesting	283,917
Number of common units at December 31, 2018	82,665,057

Schedule of Net Income Allocation By Partners

The calculation of net income allocated to the partners is as follows (in millions, except per unit amounts):



	Year Ended December 31,
	2018			2017			2016
Attributable to Common Units
Distributions (a)	$	272		$	328		$	317
Distributions in excess of net income	(557		)	(293		)	(809		)
Limited partners’ interest in net income (loss)	$	(285	)	$	35		$	(492	)

(a) Distributions declared per unit to unitholders as of record date	$	3.3020		$	3.3020		$	3.2938

Schedule of Incentive Distribution Rights to Limited Partners



		Marginal percentage interest in distributions
	Total quarterly distribution per Common unit target amount	Common Unitholders		Holder of IDRs
Minimum Quarterly Distribution	$0.4375	100	%	—
First Target Distribution	Above $0.4375 up to $0.503125	100	%	—
Second Target Distribution	Above $0.503125 up to $0.546875	85	%	15	%
Third Target Distribution	Above $0.546875 up to $0.656250	75	%	25	%
Thereafter	Above $0.656250	50	%	50	%

Distributions Made to Limited Partner, by Distribution

Cash distributions paid were as follows:



	Limited Partners
Payment Date	Per Unit Distribution		Total Cash Distribution		Distribution to IDR Holders
	(in millions, except per unit amounts)
February 14, 2019	$	0.8255	$	68	$	18
November 14, 2018	$	0.8255	$	68	$	18
August 15, 2018	$	0.8255	$	68	$	17
May 15, 2018	$	0.8255	$	68	$	18
February 14, 2018	$	0.8255	$	82	$	21
November 14, 2017	$	0.8255	$	82	$	22
August 15, 2017	$	0.8255	$	82	$	21
May 16, 2017	$	0.8255	$	82	$	21
February 21, 2017	$	0.8255	$	81	$	21
November 15, 2016	$	0.8255	$	79	$	20
August 15, 2016	$	0.8255	$	79	$	20
May 16, 2016	$	0.8173	$	78	$	20
February 16, 2016	$	0.8013	$	70	$	17

Partners' Capital Preferred unit distribution (Tables)

12 Months Ended

Dec. 31, 2018

Distributions Made to Limited Partner, by Distribution

Cash distributions paid were as follows:



	Limited Partners
Payment Date	Per Unit Distribution		Total Cash Distribution		Distribution to IDR Holders
	(in millions, except per unit amounts)
February 14, 2019	$	0.8255	$	68	$	18
November 14, 2018	$	0.8255	$	68	$	18
August 15, 2018	$	0.8255	$	68	$	17
May 15, 2018	$	0.8255	$	68	$	18
February 14, 2018	$	0.8255	$	82	$	21
November 14, 2017	$	0.8255	$	82	$	22
August 15, 2017	$	0.8255	$	82	$	21
May 16, 2017	$	0.8255	$	82	$	21
February 21, 2017	$	0.8255	$	81	$	21
November 15, 2016	$	0.8255	$	79	$	20
August 15, 2016	$	0.8255	$	79	$	20
May 16, 2016	$	0.8173	$	78	$	20
February 16, 2016	$	0.8013	$	70	$	17

Series A Preferred Unit [Member]

Distributions Made to Limited Partner, by Distribution



	Series A Preferred Unit Holder
Payment Date	Total Cash Distribution
	(in millions)
January 25, 2018 (1)	$	10
November 14, 2017	$	7
August 15, 2017	$	8

Unit-Based Compensation Unit Based Compensation Tables (Tables)

12 Months Ended

Dec. 31, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Nonvested Share Activity [Table Text Block]

Phantom unit award activity for the years ended December 31, 2018 and 2017 consisted of the following:



	Number of Phantom Common Units		Weighted-Average Grant Date Fair Value
Outstanding at December 31, 2016	2,013,634		$	34.43
Granted	203,867		28.31
Vested	(289,377	)	45.48
Forfeited	(150,823	)	34.71
Outstanding at December 31, 2017	1,777,301		31.89
Granted	1,072,600		27.67
Vested	(414,472	)	32.92
Forfeited	(311,417	)	31.26
Outstanding at December 31, 2018	2,124,012		$	29.15

Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2018

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment

The following tables present financial information by segment for the years ended December 31, 2018, 2017 and 2016.

Segment Financial Data for the Year Ended December 31, 2018



	Fuel Distribution and Marketing		All Other			Intercompany Eliminations		Totals
	(in millions)
Revenue
Motor fuel sales	$	15,466	$	1,038				$	16,504
Rental income	118		12					130
Other	48		312					360
Intersegment sales	1,649		120			(1,769	)	—
Total revenue	17,281		1,482			(1,769	)	16,994
Gross profit (1)
Motor fuel	673		123					796
Rental	118		12					130
Other	40		156					196
Total gross profit	831		291					1,122
Total operating expenses	538		239					777
Operating income	293		52					345
Interest expense, net	103		41					144
Loss on extinguishment of debt and other	109		—					109
Income from continuing operations before income taxes	81		11					92
Income tax expense	1		33					34
Income (loss) from continuing operations	80		(22		)			58
Loss from discontinued operations, net of income taxes	—		(265		)			(265		)
Net income (loss) and comprehensive income (loss)	$	80	$	(287	)			$	(207	)
Depreciation, amortization and accretion (2)	128		54					182
Interest expense, net (2)	103		43					146
Income tax expense (2)	1		191					192
EBITDA	312		1					313
Non-cash compensation expense (2)	2		10					12
Loss on disposal of assets and impairment charges (2)	27		53					80
Loss on extinguishment of debt and other (2)	109		20					129
Unrealized loss on commodity derivatives (2)	6		—					6
Inventory adjustments (2)	84		—					84
Other non-cash adjustments	14		—					14
Adjusted EBITDA	$	554	$	84				$	638
Capital expenditures (2)	$	77	$	26				$	103
Total assets, end of period (2)	$	3,878	$	1,001				$	4,879

________________________________


(1)	Excludes depreciation, amortization and accretion.


(2)	Includes amounts from discontinued operations.

Segment Financial Data for the Year Ended December 31, 2017



	Fuel Distribution and Marketing			All Other			Intercompany Eliminations		Totals
	(in millions)
Revenue
Motor fuel sales	$	9,333		$	1,577				$	10,910
Rental income	77			12					89
Other	50			674					724
Intersegment sales	1,472			125			(1,597	)	—
Total revenue	10,932			2,388			(1,597	)	11,723
Gross profit (1)
Motor fuel	535			157					692
Rental	77			12					89
Other	39			288					327
Total gross profit	651			457					1,108
Total operating expenses	406			473					879
Operating income (loss)	245			(16		)			229
Interest expense, net	88			121					209
Income (loss) from continuing operations before income taxes	157			(137		)			20
Income tax benefit	(10		)	(296		)			(306		)
Income from continuing operations	167			159					326
Loss from discontinued operations, net of income taxes	—			(177		)			(177		)
Net income (loss) and comprehensive income (loss)	$	167		$	(18	)			$	149
Depreciation, amortization and accretion (2)	118			85					203
Interest expense, net (2)	88			157					245
Income tax benefit (2)	(10		)	(248		)			(258		)
EBITDA	363			(24		)			339
Non-cash compensation expense (2)	2			22					24
Loss on disposal of assets and impairment charges (2)	8			392					400
Unrealized gain on commodity derivatives (2)	(3		)	—					(3		)
Inventory adjustments (2)	(24		)	(4		)			(28		)
Adjusted EBITDA	$	346		$	386				$	732
Capital expenditures (2)	$	71		$	106				$	177
Total assets, end of period (2)	$	3,130		$	5,214				$	8,344

________________________________


(1)	Excludes depreciation, amortization and accretion.


(2)	Includes amounts from discontinued operations.

Segment Financial Data for the Year Ended December 31, 2016



	Fuel Distribution and Marketing			All Other			Intercompany Eliminations		Totals
	(in millions)
Revenue
Motor fuel sales	$	7,874		$	1,338				$	9,212
Rental income	76			12					88
Other	45			641					686
Intersegment sales	1,195			133			(1,328	)	—
Total revenue	9,190			2,124			(1,328	)	9,986
Gross profit (1)
Motor fuel	596			163					759
Rental	76			12					88
Other	34			275					309
Total gross profit	706			450					1,156
Total operating expenses	390			621					1,011
Operating income (loss)	316			(171		)			145
Interest expense, net	59			102					161
Income (loss) from continuing operations before income taxes	257			(273		)			(16		)
Income tax expense (benefit)	5			(77		)			(72		)
Income (loss) from continuing operations	252			(196		)			56
Loss from discontinued operations, net of income taxes	—			(462		)			(462		)
Net income (loss) and comprehensive income (loss)	$	252		$	(658	)			$	(406	)
Depreciation, amortization and accretion (2)	94			225					319
Interest expense, net (2)	59			130					189
Income tax expense (benefit) (2)	5			(36		)			(31		)
EBITDA	410			(339		)			71
Non-cash compensation expense (2)	6			7					13
Loss (gain) on disposal of assets and impairment charges (2)	(3		)	683					680
Unrealized loss on commodity derivatives (2)	5			—					5
Inventory adjustments (2)	(98		)	(6		)			(104		)
Adjusted EBITDA	$	320		$	345				$	665
Capital expenditures (2)	$	112		$	327				$	439
Total assets, end of period (2)	$	3,201		$	5,500				$	8,701

Net Income per Unit (Tables)

12 Months Ended

Dec. 31, 2018

Net Income Per Unit [Abstract]

Schedule of Net Income per Unit, Basic and Diluted

A reconciliation of the numerators and denominators of the basic and diluted per unit computations is as follows:



	Year Ended December 31,
	2018			2017			2016
	(in millions, except units and per unit amounts)
Income from continuing operations	$	58		$	326		$	56
Less:
Series A Preferred units	2			23			—
Incentive distribution rights	70			85			81
Distributions on nonvested phantom unit awards	6			6			5
Limited partners’ interest in net income (loss) from continuing operations	$	(20	)	$	212		$	(30	)
Loss from discontinued operations	$	(265	)	$	(177	)	$	(462	)
Weighted average limited partner units outstanding:
Common - basic	84,299,893			99,270,120			93,575,530
Common - equivalents	520,677			458,234			28,305
Common - diluted	84,820,570			99,728,354			93,603,835
Income (loss) from continuing operations per limited partner unit:
Common - basic	$	(0.25	)	$	2.13		$	(0.32	)
Common - diluted	$	(0.25	)	$	2.12		$	(0.32	)
Loss from discontinued operations per limited partner unit:
Common - basic	$	(3.14	)	$	(1.78	)	$	(4.94	)
Common - diluted	$	(3.14	)	$	(1.78	)	$	(4.94	)

Selected Quarterly Results of Operations (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2018

Quarterly Financial Information Disclosure [Abstract]

Schedule of Quarterly Financial Information

The following table sets forth certain unaudited financial and operating data for each quarter during 2018 and 2017. The unaudited quarterly information includes all normal recurring adjustments that we consider necessary for a fair presentation of the information shown.



	2018												2017
	4th QTR			3rd QTR			2nd QTR			1st QTR			4th QTR		3rd QTR		2nd QTR			1st QTR
	(in millions, except per unit amounts)
Total revenues	$	3,877		$	4,761		$	4,607		$	3,749		$	2,959	$	3,064	$	2,892		$	2,808
Operating income (loss)	$	(38	)	$	159		$	128		$	96		$	65	$	128	$	(20	)	$	56
Net Income (loss)	$	(72	)	$	112		$	68		$	(315	)	$	232	$	138	$	(222	)	$	1

Income (loss) from continuing operations per limited partner unit:
Common (basic)	$	(1.11	)	$	1.16		$	0.91		$	(1.11	)	$	1.91	$	0.92	$	(0.58	)	$	(0.11	)
Common (diluted)	$	(1.11	)	$	1.15		$	0.90		$	(1.11	)	$	1.90	$	0.91	$	(0.59	)	$	(0.11	)
Income (loss) from discontinued operations per limited partner unit:
Common (basic)	$	—		$	(0.03	)	$	(0.32	)	$	(2.63	)	$	0.11	$	0.17	$	(1.94	)	$	(0.11	)
Common (diluted)	$	—		$	(0.03	)	$	(0.32	)	$	(2.63	)	$	0.11	$	0.17	$	(1.94	)	$	(0.11	)

Organization and Principles of Consolidation - Additional Information (Details) $ in Billions		3 Months Ended	12 Months Ended
	Aug. 21, 2015	Dec. 31, 2018 state shares	Dec. 31, 2018 state segment	Apr. 02, 2018 stores	Jan. 23, 2018 USD ($) stores	Apr. 06, 2017 stores	Jan. 18, 2017 stores
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Number of states in which entity operates \| state		30	30
Percentage of membership interest acquired	100.00%
Number of operating segments \| segment			2
Number of stores \| stores						207	97
Commission Agent Revenue [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Number of stores \| stores				207
Retail Segment [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Number of states in which entity operates \| state		20	20
Wholesale Segment [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Number of states in which entity operates \| state		30	30
Sunoco LP [Member] \| ETE & ETP Merger [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Partners' Capital Account, Units, Contributed \| shares		2,263,158
ETP [Member] \| ETE & ETP Merger [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Partners' Capital Account, Units, Contributed \| shares		2,874,275
Partners' Capital Account, Units, Converted \| shares		42,812,389
Limited Liability Company or Limited Partnership, Members or Limited Partners, Ownership Interest		28.80%
Common Units [Member] \| ETP [Member] \| ETE & ETP Merger [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Limited Liability Company or Limited Partnership, Members or Limited Partners, Ownership Interest		34.50%
7-Eleven sales [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Number of stores \| stores					1,030
Business acquisition, total purchase price \| $					$ 3.2

Summary of Significant Accounting Policies - Additional Information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018 USD ($) segment	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2014	Jan. 01, 2019 USD ($)
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 2,133	$ 2,012
Number of operating segments \| segment	2
Advertising costs	$ 24	24	$ 22
Assets Held-for-sale, Not Part of Disposal Group, Current	0	3,313
Excise and sales taxes	$ 370	$ 234	$ 243
Percentage of qualifying income	90.00%	90.00%		90.00%
assets held for sale, current and noncurrent		$ 3,300
Minimum [Member]
Property, Plant and Equipment [Line Items]
Intangible asset, useful life	5 years
Lease term	5 years
Minimum [Member] \| Supply Agreements [Member]
Property, Plant and Equipment [Line Items]
Intangible assets, weighted average useful life	5 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Intangible asset, useful life	20 years
Lease term	15 years
Maximum [Member] \| Supply Agreements [Member]
Property, Plant and Equipment [Line Items]
Intangible assets, weighted average useful life	15 years
Building [Member]
Property, Plant and Equipment [Line Items]
PP&E, useful life	40 years
Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 810	623
Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
PP&E, useful life	3 years
Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
PP&E, useful life	15 years
Underground Storage Tanks [Member]
Property, Plant and Equipment [Line Items]
PP&E, useful life	30 years
Land Improvements [Member]
Property, Plant and Equipment [Line Items]
PP&E, useful life	20 years
Asset Retirement Obligation Costs [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 11	$ 13
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Lease term	5 years
Accounting Standards Update 2016-02 [Member]
Property, Plant and Equipment [Line Items]
Operating Lease, Right-of-Use Asset					$ 649

Summary of Significant Accounting Policies 01-01-2018 Cumulative effect of ASU 2014-09 (Details) - USD ($) $ in Millions	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Other current assets	$ 64	$ 89	$ 81
Property and equipment, net	1,546	1,557	1,557
Intangible assets, net	708	668	768
Other noncurrent assets	161	84	45
Other noncurrent liabilities	123	126	125
Partners' Capital	$ 784		2,247
Common Units - Public [Member]
Partners' Capital		1,893	$ 1,947
Accounting Standards Update 2014-09 [Member]
Other current assets		8
Property and equipment, net		0
Intangible assets, net		100
Other noncurrent assets		39
Other noncurrent liabilities		1
Partners' Capital		$ (54)

Summary of Significant Accounting Policies 2018 income statement impact of ASC 606 (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenues	$ (3,877)	$ (4,761)	$ (4,607)	$ (3,749)	$ (2,959)	$ (3,064)	$ (2,892)	$ (2,808)	$ (16,994)	$ (11,723)	$ (9,986)
Other Operating Income									360	724	686
Total cost of sales									(15,872)	(10,615)	(8,830)
Depreciation, amortization and accretion									(182)	(203)	(319)
Continuing Operations [Member]
Revenues									(16,994)	(11,723)	(9,986)
Other Operating Income									360	724	686
Depreciation, amortization and accretion									(182)	(169)	(176)
Rental and Other [Member]
Revenues									(130)	(89)	(88)
Rental and Other [Member] \| Continuing Operations [Member]
Revenues									(130)	(89)	(88)
Motor Fuels [Member]
Revenues									(16,504)	(10,910)	(9,212)
Motor Fuels [Member] \| Continuing Operations [Member]
Revenues									(16,504)	$ (10,910)	$ (9,212)
Calculated under Revenue Guidance in Effect before Topic 606 [Member] \| Continuing Operations [Member]
Other Operating Income									359
Total cost of sales									(15,875)
Other Cost of Operating Revenue									(371)
Depreciation, amortization and accretion									(211)
Calculated under Revenue Guidance in Effect before Topic 606 [Member] \| Rental and Other [Member] \| Continuing Operations [Member]
Revenues									(130)
Calculated under Revenue Guidance in Effect before Topic 606 [Member] \| Motor Fuels [Member] \| Continuing Operations [Member]
Revenues									(16,555)
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] \| Continuing Operations [Member]
Other Operating Income									1
Total cost of sales									(3)
Other Cost of Operating Revenue									(8)
Depreciation, amortization and accretion									(29)
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] \| Rental and Other [Member] \| Continuing Operations [Member]
Revenues									0
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] \| Motor Fuels [Member] \| Continuing Operations [Member]
Revenues									$ (51)

Summary of Significant Accounting Policies 2018 balance sheet impact of ASC 606 (Details) - USD ($) $ in Millions	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Other current assets	$ 64	$ 89	$ 81
Property and equipment, net	1,546	1,557	1,557
Intangible assets, net	(708)	(668)	(768)
Other noncurrent assets	161	84	45
Other noncurrent liabilities	123	$ 126	125
Partners' Capital	784		2,247
Common Units [Member]
Partners' Capital	784		$ 1,947
Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Other current assets	52
Property and equipment, net	1,546
Intangible assets, net	(842)
Other noncurrent assets	102
Other noncurrent liabilities	122
Calculated under Revenue Guidance in Effect before Topic 606 [Member] \| Common Units [Member]
Partners' Capital	848
Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Other current assets	12
Property and equipment, net	0
Intangible assets, net	(134)
Other noncurrent assets	59
Other noncurrent liabilities	1
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] \| Common Units [Member]
Partners' Capital	$ (64)

Mergers and Acquisitions - Schedules (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 20, 2018	Dec. 18, 2018	Oct. 16, 2018	Aug. 01, 2018	Apr. 25, 2018	Apr. 02, 2018	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Goodwill	$ 1,559							$ 1,430	$ 1,550
7-Eleven sales [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets							$ 4
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment							20
Goodwill							30
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net							$ 54
Sandford Oil [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets					$ 39
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment					13
Goodwill					34
Goodwill					31
Current liabilities					(13)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Assets					(11)
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net					$ 93
Superior Plus Corporation [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets						$ 18
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment						20
Goodwill						12
Goodwill						10
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net						$ 58
BRENCO [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets				$ 2
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment				7
Goodwill				12
Goodwill				5
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net				$ 26
Schmitt Sales, Inc. [Domain]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets			$ 1
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment			20
Goodwill			16
Goodwill			9
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net			$ 46
American Midstream Partner, LP [Domain]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets		$ 3
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment		41
Goodwill		40
Goodwill		44
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Assets		1
Current liabilities		(2)
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net		$ 127
Fuel Distribution and Marketing [Member]
Business Acquisition [Line Items]
Goodwill	$ 881							$ 752	$ 770

Mergers and Acquisitions - Emerge Fuels Business Acquisition (Narrative) (Details) $ in Millions	Aug. 31, 2016 USD ($) Boe plant	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)
Business Acquisition [Line Items]
Goodwill		$ 1,559	$ 1,430	$ 1,550
Emerge Energy Services L P [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets	$ 27
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	51
Goodwill	53
Goodwill	56
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities	(16)
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net	171
Cash Acquired from Acquisition	0
Total cash consideration, net of cash acquired	171
Consideration transferred	$ 171
Number of transmix processing plants \| plant	2
Barrels per day able to be processed by transmix plants (over) \| Boe	10,000
Barrels of storage capacity of transmix plants (over) \| Boe	800,000

Mergers and Acquisitions - Other Acquisitions (Narrative) (Details) $ in Millions				12 Months Ended
	Jan. 18, 2019 USD ($)	Oct. 12, 2016 USD ($) location property	Jun. 22, 2016 USD ($) restaurant stores tract property	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Dec. 20, 2018 USD ($)	Dec. 18, 2018 USD ($)	Oct. 16, 2018 USD ($)	Aug. 01, 2018 USD ($)	Apr. 25, 2018 USD ($)	Apr. 02, 2018 USD ($) stores	Apr. 06, 2017 stores	Jan. 18, 2017 stores
Business Acquisition [Line Items]
Number of stores \| stores												207	97
Schmitt Sales, Inc. [Domain]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net							$ 46
Goodwil adjustments related to acquisition				$ 9
BRENCO [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net								$ 26
Goodwil adjustments related to acquisition				5
American Midstream Partner, LP [Domain]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net						$ 127
Goodwil adjustments related to acquisition				44
7-Eleven sales [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net											$ 54
Business acquisition, total purchase price											$ 54
Goodwil adjustments related to acquisition				30
Number of stores \| stores											26
Denny Oil Company [Member]
Business Acquisition [Line Items]
Consideration transferred		$ 55
Number of company-operated locations \| location		6
Number of dealer-operated locations \| location		6
Change in goodwill		$ 19			$ 7
Number of fee properties \| property		13
Kolkhorst Petroleum Inc [Member]
Business Acquisition [Line Items]
Change in goodwill			$ 19
Number of fee properties \| property			5
Number of leased properties \| property			9
Valentine Stores Inc [Member]
Business Acquisition [Line Items]
Number of company-operated locations \| stores			18
Change in goodwill			$ 42
Number of fee properties \| property			19
Number of tracts of land \| tract			3
Sandford Oil [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net									$ 93
Goodwil adjustments related to acquisition				(31)
Superior Plus Corporation [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net										$ 58
Goodwil adjustments related to acquisition				10
TEXAS \| Kolkhorst Petroleum Inc [Member]
Business Acquisition [Line Items]
Consideration transferred			$ 39
Number of stores \| stores			14
NEW YORK \| Valentine Stores Inc [Member]
Business Acquisition [Line Items]
Consideration transferred			$ 78
Number of stores \| stores			18
Tim Hortons Restaurant [Member] \| Valentine Stores Inc [Member]
Business Acquisition [Line Items]
Number of restaurants \| restaurant			1
Number of leased properties \| property			1
Subsequent Event [Member] \| Speedway LLC [Member] [Domain]
Business Acquisition [Line Items]
Consideration transferred	$ 5
Fuel Distribution and Marketing [Member] \| Schmitt Sales, Inc. [Domain]
Business Acquisition [Line Items]
Change in goodwill				9
Fuel Distribution and Marketing [Member] \| BRENCO [Member]
Business Acquisition [Line Items]
Change in goodwill				5
Fuel Distribution and Marketing [Member] \| American Midstream Partner, LP [Domain]
Business Acquisition [Line Items]
Change in goodwill				44
Fuel Distribution and Marketing [Member] \| 7-Eleven sales [Member]
Business Acquisition [Line Items]
Change in goodwill				30
Fuel Distribution and Marketing [Member] \| Denny Oil Company [Member]
Business Acquisition [Line Items]
Change in goodwill					$ 7
Fuel Distribution and Marketing [Member] \| Sandford Oil [Member]
Business Acquisition [Line Items]
Change in goodwill				31
Fuel Distribution and Marketing [Member] \| Superior Plus Corporation [Member]
Business Acquisition [Line Items]
Change in goodwill				$ 10

Discontinued Operations (Details) $ in Millions	3 Months Ended								12 Months Ended
Discontinued Operations (Details) $ in Millions	Dec. 31, 2018 USD ($) stores	Sep. 30, 2018 USD ($)	Jun. 30, 2018 USD ($)	Mar. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Sep. 30, 2017 USD ($)	Jun. 30, 2017 USD ($)	Mar. 31, 2017 USD ($)	Dec. 31, 2018 USD ($) stores	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Jan. 23, 2018 USD ($) stores	Jan. 01, 2018 USD ($)	Apr. 06, 2017 stores	Jan. 18, 2017 stores
Revenues	$ 3,877	$ 4,761	$ 4,607	$ 3,749	$ 2,959	$ 3,064	$ 2,892	$ 2,808	$ 16,994	$ 11,723	$ 9,986
Goodwill	1,559				1,430				1,559	1,430	1,550
Intangible assets, net	$ 708				$ 768				708	768			$ 668
Number of stores \| stores														207	97
Impairment in goodwill										(102)	(227)
Non-cash unit based compensation expense									12	24	$ 13
Tangible Asset Impairment Charges										4
Portfolio Optimization Plan [Member]
Number of stores \| stores															97
7-Eleven sales [Member]
Number of stores \| stores												1,030
Business acquisition, total purchase price												$ 3,200
Transaction cost									$ 3	37
Non-cash unit based compensation expense										$ 6
Sold store [Member] \| Portfolio Optimization Plan [Member]
Number of stores \| stores	51								51
Stores under contract [Member] \| Portfolio Optimization Plan [Member]
Number of stores \| stores	1								1
stores on market [Member] \| Portfolio Optimization Plan [Member]
Number of stores \| stores	4								4
Other entities [Member] \| Sold store [Member] \| Portfolio Optimization Plan [Member]
Number of stores \| stores	9								9
7-Eleven sales [Member] \| Sold store [Member] \| Portfolio Optimization Plan [Member]
Number of stores \| stores	32								32

Discontinued Operations Schedule of assets and liabilities classified as held for sale (Details) - USD ($) $ in Millions	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017	Dec. 31, 2016
Inventories, net	$ 374		$ 426
Other current assets	64	$ 89	81
Property and equipment, net	1,546	1,557	1,557
Goodwill	1,559		1,430	$ 1,550
Intangible assets, net	708	668	768
Other noncurrent assets	161	84	45
Other	1		3
Other noncurrent liabilities	123	$ 126	125
Discontinued Operations [Member]
Cash	0		21
Inventories, net	0		149
Other current assets	0		16
Property and equipment, net	0		1,851
Goodwill	0		796
Intangible assets, net	0		477
Other noncurrent assets	0		3
Other	0		21
Other noncurrent liabilities	$ 0		$ 54

Discontinued Operations Schedule of operation result associated with discontinued operations (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Other Operating Income									$ 360	$ 724	$ 686
Revenues	$ 3,877	$ 4,761	$ 4,607	$ 3,749	$ 2,959	$ 3,064	$ 2,892	$ 2,808	16,994	11,723	9,986
Total cost of sales									15,872	10,615	8,830
General and administrative									141	140	155
Other operating										375	374
Rent									72	81	81
Loss on disposal of assets and impairment charges									19	114	225
Depreciation, amortization and accretion									182	203	319
Total cost of sales and operating expenses									16,649	11,494	9,841
Operating income									345	229	145
Interest expense, net									146	245	189
Loss on extinguishment of debt and other									(129)	0	0
Income tax expense (benefit)									34	(306)	(72)
Loss from discontinued operations, net of income taxes									(265)	(177)	(462)
Motor Fuels [Member]
Revenues									16,504	10,910	9,212
Discontinued Operations [Member]
Other Operating Income									93	1,827	1,789
Revenues									349	6,964	5,712
General and administrative									7	168	114
Other operating									57	707	685
Rent									4	56	59
Loss on disposal of assets and impairment charges									61	286	455
Depreciation, amortization and accretion									0	34	143
Total cost of sales and operating expenses									434	7,057	6,105
Operating income									(85)	(93)	(393)
Interest expense, net									2	36	28
Loss on extinguishment of debt and other									(20)	0	0
Discontinued Operation, Income (Loss) from Discontinued Operation, before Income Tax									(107)	(129)	(421)
Income tax expense (benefit)									158	48	41
Loss from discontinued operations, net of income taxes									(265)	(177)	(462)
Discontinued Operations [Member] \| Merchandise [Member]
Other Operating Income									89	1,800	1,700
Discontinued Operations [Member] \| Motor Fuels [Member]
Revenues									256	5,137	3,923
Total cost of sales									$ 305	$ 5,806	$ 4,649

Discontinued Operations Discontinued Operations (Narrative) (Details) $ in Millions	1 Months Ended	3 Months Ended								12 Months Ended
	Jan. 22, 2018 USD ($)	Dec. 31, 2018 USD ($) stores	Sep. 30, 2018 USD ($)	Jun. 30, 2018 USD ($)	Mar. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Sep. 30, 2017 USD ($)	Jun. 30, 2017 USD ($)	Mar. 31, 2017 USD ($)	Dec. 31, 2018 USD ($) stores	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Jan. 23, 2018 stores	Apr. 06, 2017 stores	Jan. 18, 2017 stores
Revenues \| $		$ 3,877	$ 4,761	$ 4,607	$ 3,749	$ 2,959	$ 3,064	$ 2,892	$ 2,808	$ 16,994	$ 11,723	$ 9,986
Tangible Asset Impairment Charges \| $											4
Number of stores														207	97
Non-cash unit based compensation expense \| $										12	24	13
Portfolio Optimization Plan [Member]
Number of stores															97
7-Eleven sales [Member]
Number of stores													1,030
Transaction cost \| $										$ 3	37
Non-cash unit based compensation expense \| $											6
Stores under contract [Member] \| Portfolio Optimization Plan [Member]
Number of stores		1								1
Sold store [Member] \| Portfolio Optimization Plan [Member]
Number of stores		51								51
Sold store [Member] \| 7-Eleven sales [Member] \| Portfolio Optimization Plan [Member]
Number of stores		32								32
Sold store [Member] \| Other entities [Member] \| Portfolio Optimization Plan [Member]
Number of stores		9								9
stores on market [Member] \| Portfolio Optimization Plan [Member]
Number of stores		4								4
7-Eleven sales [Member]
Revenues \| $	$ 199										$ 3,200	$ 2,600
Proceeds from Customers \| $										$ 3,400

Accounts Receivable, net (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for doubtful accounts	$ (2)	$ (2)
Accounts receivable, net	374	541
Trade Accounts Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross, current	299	285
Credit Card Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross, current	49	160
Vendor receivables for rebates, branding and other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross, current	1	29
Other Receivables [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross, current	$ 27	$ 69

Inventories - Additional Information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018 USD ($)
Inventory Write-down	$ 85

Inventories (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Inventory Fuel	$ 363	$ 387
Equipment and maintenance spare parts	11	39
Inventories, net	$ 374	$ 426

Property and Equipment, net (Details) - USD ($) $ in Millions	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 2,133		$ 2,012
Less: accumulated depreciation	587		455
Property and equipment, net	1,546	$ 1,557	1,557
Land [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	518		516
Buildings and leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	727		714
Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	810		623
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 78		$ 159

Property and Equipment, net - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Depreciation	$ 129	$ 102	$ 111

Goodwill and Other Intangible Assets Goodwill and Other Intangible Assets (Goodwill Rollforward) (Details) - USD ($) $ in Millions			12 Months Ended
	Oct. 12, 2016	Jun. 22, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Goodwill [Roll Forward]
Goodwill			$ 1,430	$ 1,550
Impairment in goodwill				102	$ 227
Goodwill			1,559	1,430	1,550
Fuel Distribution and Marketing [Member]
Goodwill [Roll Forward]
Goodwill			752	770
Impairment in goodwill				0
Goodwill			881	752	770
All Other [Member]
Goodwill [Roll Forward]
Goodwill			678	780
Impairment in goodwill				102
Goodwill			678	678	$ 780
Valentine Stores Inc [Member]
Goodwill [Roll Forward]
Goodwill related to acquisition		$ 42
Emerge Energy Services L P [Member]
Goodwill [Roll Forward]
Goodwil adjustments related to acquisition				(25)
Emerge Energy Services L P [Member] \| Fuel Distribution and Marketing [Member]
Goodwill [Roll Forward]
Goodwil adjustments related to acquisition				(25)
Emerge Energy Services L P [Member] \| All Other [Member]
Goodwill [Roll Forward]
Goodwil adjustments related to acquisition				0
Denny Oil Company [Member]
Goodwill [Roll Forward]
Goodwill related to acquisition	$ 19			7
Denny Oil Company [Member] \| Fuel Distribution and Marketing [Member]
Goodwill [Roll Forward]
Goodwill related to acquisition				7
Denny Oil Company [Member] \| All Other [Member]
Goodwill [Roll Forward]
Goodwill related to acquisition				$ 0
7-Eleven sales [Member]
Goodwill [Roll Forward]
Goodwil adjustments related to acquisition			30
7-Eleven sales [Member] \| Fuel Distribution and Marketing [Member]
Goodwill [Roll Forward]
Goodwill related to acquisition			30
7-Eleven sales [Member] \| All Other [Member]
Goodwill [Roll Forward]
Goodwil adjustments related to acquisition			0
Superior Plus Corporation [Member]
Goodwill [Roll Forward]
Goodwil adjustments related to acquisition			10
Superior Plus Corporation [Member] \| Fuel Distribution and Marketing [Member]
Goodwill [Roll Forward]
Goodwill related to acquisition			10
Superior Plus Corporation [Member] \| All Other [Member]
Goodwill [Roll Forward]
Goodwill related to acquisition			0
Sandford Oil [Member]
Goodwill [Roll Forward]
Goodwil adjustments related to acquisition			(31)
Sandford Oil [Member] \| Fuel Distribution and Marketing [Member]
Goodwill [Roll Forward]
Goodwill related to acquisition			31
Sandford Oil [Member] \| All Other [Member]
Goodwill [Roll Forward]
Goodwil adjustments related to acquisition			0
American Midstream Partner, LP [Domain]
Goodwill [Roll Forward]
Goodwil adjustments related to acquisition			44
American Midstream Partner, LP [Domain] \| Fuel Distribution and Marketing [Member]
Goodwill [Roll Forward]
Goodwill related to acquisition			44
Schmitt Sales, Inc. [Domain]
Goodwill [Roll Forward]
Goodwil adjustments related to acquisition			9
Schmitt Sales, Inc. [Domain] \| Fuel Distribution and Marketing [Member]
Goodwill [Roll Forward]
Goodwill related to acquisition			9
BRENCO [Member]
Goodwill [Roll Forward]
Goodwil adjustments related to acquisition			5
BRENCO [Member] \| Fuel Distribution and Marketing [Member]
Goodwill [Roll Forward]
Goodwill related to acquisition			$ 5

Goodwill and Other Intangible Assets (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Goodwill [Line Items]
Gain Loss On Disposition Of Assets And Impairment Charges	$ (19)	$ (114)	$ (225)
Impairment in goodwill		102	227
Amortization of Intangible Assets	$ 43	61	61
Customer Relations And Supply Agreements [Member]
Goodwill [Line Items]
Remaining amortization period	10 years
Favorable leasehold arrangements, net [Member]
Goodwill [Line Items]
Remaining amortization period	13 years
Other Intangible Assets [Member]
Goodwill [Line Items]
Remaining amortization period	5 years
Deferred Loan Origination Costs
Goodwill [Line Items]
Remaining amortization period	5 years
Discontinued Operations, Held-for-sale [Member]
Goodwill [Line Items]
Impairment in goodwill		387	642
Trade Names [Member]
Goodwill [Line Items]
Gain Loss On Disposition Of Assets And Impairment Charges			$ (32)
Contractual Rights [Member]
Goodwill [Line Items]
Gain Loss On Disposition Of Assets And Impairment Charges	$ (30)	(13)
Liquor Licenses [Member]
Goodwill [Line Items]
Gain Loss On Disposition Of Assets And Impairment Charges		$ (4)

Goodwill and Other Intangible Assets (Intangible Assets) (Details) - USD ($) $ in Millions	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Gross Carrying Amount	$ 915		$ 1,038
Accumulated Amortization	207		270
Net Book Value	393
Intangible assets, net	708	$ 668	768
Customer Relations And Supply Agreements [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Gross Carrying Amount	579		674
Accumulated Amortization	198		256
Net Book Value	381		418
Favorable leasehold arrangements, net [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Gross Carrying Amount	10		12
Accumulated Amortization	3		5
Net Book Value	7		7
Deferred Loan Origination Costs
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Gross Carrying Amount	9		10
Accumulated Amortization	1		6
Net Book Value	8		4
Other Intangible Assets [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Gross Carrying Amount	10		5
Accumulated Amortization	5		3
Net Book Value	5		2
Trade Names [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Gross Carrying Amount	295		295
Accumulated Amortization	0		0
Net Book Value	295		295
Contractual Rights [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Gross Carrying Amount	0		30
Accumulated Amortization	0		0
Net Book Value	0		30
Liquor Licenses [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Gross Carrying Amount	12		12
Accumulated Amortization	0		0
Net Book Value	$ 12		$ 12

Goodwill and Other Intangible Assets Goodwill and Other Intangible Assets (Intangible Amortization) (Details) $ in Millions	Dec. 31, 2018 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization, 2017	$ 57
Amortization, 2018	56
Amortization, 2019	53
Amortization, 2020	43
Amortization, 2021	38
Amortization, thereafter	146
Net Book Value	393
Interest, 2017	2
Interest, 2018	2
Interest, 2019	2
Interest, 2020	2
Interest, 2021	0
Interest, thereafter	0
Total	$ 8

Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Accrued Expenses And Other Current Liabilities [Abstract]
Wage and other employee-related accrued expenses	$ 41	$ 72
Accrued tax expense	91	180
Accrued Insurance	31	26
Accrued interest expense	47	43
Deposits	18	16
Construction Payable	6	0
Other	65	31
Total	$ 299	$ 368

Long-Term Debt (Details) - USD ($)	Dec. 31, 2018	Jan. 23, 2018	Dec. 31, 2017	Apr. 07, 2016	Mar. 31, 2016	Jul. 20, 2015	Apr. 01, 2015
Debt Instrument [Line Items]
Sale leaseback financing obligation	$ 107,000,000		$ 113,000,000
2014 Revolver (2)	700,000,000		765,000,000
Other	1,000,000		3,000,000
Total debt	3,008,000,000		4,324,000,000
Less: current maturities	5,000,000		6,000,000
Less: debt issuance costs	23,000,000		34,000,000
Long-term debt, net of current maturities	2,980,000,000		4,284,000,000
Stated interest rate		5.875%
Two Thousand Eighteen Revolver [Member]
Debt Instrument [Line Items]
2014 Revolver (2)	700,000,000		0
Term Loan [Member]
Debt Instrument [Line Items]
Term Loan (1)	0		1,243,000,000		$ 2,035,000,000.000
Senior Notes [Member]
Debt Instrument [Line Items]
Term Loan (1)		$ 2,200,000,000.0
Senior Notes [Member] \| Five Point Eight Seven Five Percentage Senior Notes Due Two Thousand Twenty Eight [Member]
Debt Instrument [Line Items]
Term Loan (1)		400,000,000
Senior notes	$ 400,000,000		0
Stated interest rate	5.875%
Senior Notes [Member] \| Five Point Five Zero Zero Percentage Senior Notes Due Two Thousand Twenty [Member]
Debt Instrument [Line Items]
Term Loan (1)						$ 600,000,000.0
Senior notes	$ 0		600,000,000
Stated interest rate						5.50%
Senior Notes [Member] \| Four Point Eight Seven Five Percentage Senior Notes Due Two Thousand Twenty Three [Member]
Debt Instrument [Line Items]
Term Loan (1)		$ 1,000,000,000.0
Senior notes	$ 1,000,000,000		0
Stated interest rate	4.875%	4.875%
Senior Notes [Member] \| Five Point Five Zero Zero Percentage Senior Notes Due Two Thousand Twenty Six [Member]
Debt Instrument [Line Items]
Term Loan (1)		$ 800,000,000
Senior notes	$ 800,000,000		0
Stated interest rate	5.50%	5.50%
Senior Notes [Member] \| Six Point Three Seven Five Percentage Senior Notes Due Two Thousand Twenty Three [Member]
Debt Instrument [Line Items]
Term Loan (1)							$ 800,000,000
Senior notes	$ 0		800,000,000
Stated interest rate							6.375%
Senior Notes [Member] \| Six Point Two Five Zero Percentage Senior Notes Due Two Thousand Twenty One [Member]
Debt Instrument [Line Items]
Term Loan (1)				$ 800,000,000
Senior notes	0		800,000,000
Stated interest rate				6.25%
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
2014 Revolver (2)	$ 0		$ 765,000,000

Long-Term Debt (Maturities) (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
2017	$ 5
2018	6
2019	6
2020	6
2021	1,706
Thereafter	1,279
Total debt	$ 3,008	$ 4,324

Long-Term Debt Long-Term Debt (Term Loan) (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Mar. 31, 2016
Term Loan [Member]
Debt Instrument [Line Items]
Debt face amount	$ 0	$ 1,243,000,000	$ 2,035,000,000.000

Long-Term Debt Long Term Debt (Senior Notes) (Details) - USD ($)	Dec. 31, 2018	Jan. 23, 2018	Apr. 07, 2016	Jul. 20, 2015	Apr. 01, 2015
Debt Instrument [Line Items]
Stated interest rate		5.875%
Senior Notes [Member]
Debt Instrument [Line Items]
Debt face amount		$ 2,200,000,000.0
Senior Notes [Member] \| Six Point Two Five Zero Percentage Senior Notes Due Two Thousand Twenty One [Member]
Debt Instrument [Line Items]
Debt face amount			$ 800,000,000
Senior Notes Call Premium		32,000,000
Stated interest rate			6.25%
Senior Notes [Member] \| Five Point Five Zero Zero Percentage Senior Notes Due Two Thousand Twenty [Member]
Debt Instrument [Line Items]
Debt face amount				$ 600,000,000.0
Senior Notes Call Premium		17,000,000
Stated interest rate				5.50%
Senior Notes [Member] \| Six Point Three Seven Five Percentage Senior Notes Due Two Thousand Twenty Three [Member]
Debt Instrument [Line Items]
Debt face amount					$ 800,000,000
Senior Notes Call Premium		44,000,000
Stated interest rate					6.375%
Senior Notes [Member] \| Four Point Eight Seven Five Percentage Senior Notes Due Two Thousand Twenty Three [Member]
Debt Instrument [Line Items]
Debt face amount		$ 1,000,000,000.0
Stated interest rate	4.875%	4.875%
Senior Notes [Member] \| Five Point Five Zero Zero Percentage Senior Notes Due Two Thousand Twenty Six [Member]
Debt Instrument [Line Items]
Debt face amount		$ 800,000,000
Stated interest rate	5.50%	5.50%
Senior Notes [Member] \| Five Point Eight Seven Five Percentage Senior Notes Due Two Thousand Twenty Eight [Member]
Debt Instrument [Line Items]
Debt face amount		$ 400,000,000
Stated interest rate	5.875%

Long-Term Debt Private Offering of Senior Notes (Details) - USD ($)	Dec. 31, 2018	Feb. 07, 2018	Jan. 25, 2018	Jan. 23, 2018	Apr. 07, 2016	Jul. 20, 2015	Apr. 01, 2015
Series A Preferred Unit, Redemption Amount			$ 313,000,000
Common Unit Repurchase, Unit Repurchased		17,286,859
Stated interest rate				5.875%
Common Unit Repurchase, Cash Consideration		$ 540,000,000
Senior Notes [Member]
Debt face amount				$ 2,200,000,000.0
Four Point Eight Seven Five Percentage Senior Notes Due Two Thousand Twenty Three [Member] \| Senior Notes [Member]
Debt face amount				$ 1,000,000,000.0
Stated interest rate	4.875%			4.875%
Five Point Five Zero Zero Percentage Senior Notes Due Two Thousand Twenty Six [Member] \| Senior Notes [Member]
Debt face amount				$ 800,000,000
Stated interest rate	5.50%			5.50%
Five Point Eight Seven Five Percentage Senior Notes Due Two Thousand Twenty Eight [Member] \| Senior Notes [Member]
Debt face amount				$ 400,000,000
Stated interest rate	5.875%
Six Point Two Five Zero Percentage Senior Notes Due Two Thousand Twenty One [Member] \| Senior Notes [Member]
Debt face amount					$ 800,000,000
Stated interest rate					6.25%
Five Point Five Zero Zero Percentage Senior Notes Due Two Thousand Twenty [Member] \| Senior Notes [Member]
Debt face amount						$ 600,000,000.0
Stated interest rate						5.50%
Six Point Three Seven Five Percentage Senior Notes Due Two Thousand Twenty Three [Member] \| Senior Notes [Member]
Debt face amount							$ 800,000,000
Stated interest rate							6.375%

Long-Term Debt (Revolving Credit Agreement) (Details) $ in Millions	Jul. 27, 2018 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)
Debt Instrument [Line Items]
Revolving line of credit		$ 700	$ 765
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Revolving line of credit		0	765
Standby letters		8
Unused borrowing capacity		792
Two Thousand Eighteen Revolver [Member]
Debt Instrument [Line Items]
Revolving line of credit		$ 700	$ 0
Two Thousand Eighteen Revolver [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Current Borrowing Capacity	$ 1,500
Long-term Debt, Maturity Date	Jul. 27, 2023
Additional borrowing capacity	$ 750
Leverage ratio (not more than)	5.50
Debt Instrument, Covenant, Interest Coverage Ratio	2.25
Two Thousand Eighteen Revolver [Member] \| Revolving Credit Facility [Member] \| Incremental Addition To Federal Funds Rate [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
Two Thousand Eighteen Revolver [Member] \| Revolving Credit Facility [Member] \| Incremental Addition To One Month L I B O R [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%
Two Thousand Eighteen Revolver [Member] \| Revolving Credit Facility [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Commitment fee on unused capacity	0.25%
Business acquisition, total purchase price	$ 50
Two Thousand Eighteen Revolver [Member] \| Revolving Credit Facility [Member] \| Minimum [Member] \| Applicable Margin On L I B O R Loan [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	1.25%
Two Thousand Eighteen Revolver [Member] \| Revolving Credit Facility [Member] \| Minimum [Member] \| Applicable Margin On Base Rate Loan [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	0.25%
Two Thousand Eighteen Revolver [Member] \| Revolving Credit Facility [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Commitment fee on unused capacity	0.35%
Leverage ratio (not more than)	6.00
Two Thousand Eighteen Revolver [Member] \| Revolving Credit Facility [Member] \| Maximum [Member] \| Applicable Margin On L I B O R Loan [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	2.25%
Two Thousand Eighteen Revolver [Member] \| Revolving Credit Facility [Member] \| Maximum [Member] \| Applicable Margin On Base Rate Loan [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	1.25%
Two Thousand Eighteen Revolver [Member] \| External Credit Rating, Investment Grade [Member] \| Revolving Credit Facility [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	0.125%
Two Thousand Eighteen Revolver [Member] \| External Credit Rating, Investment Grade [Member] \| Revolving Credit Facility [Member] \| Minimum [Member] \| Applicable Margin On L I B O R Loan [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	1.125%
Two Thousand Eighteen Revolver [Member] \| External Credit Rating, Investment Grade [Member] \| Revolving Credit Facility [Member] \| Minimum [Member] \| Applicable Margin On Base Rate Loan [Member]
Debt Instrument [Line Items]
Commitment fee on unused capacity	0.125%
Two Thousand Eighteen Revolver [Member] \| External Credit Rating, Investment Grade [Member] \| Revolving Credit Facility [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	0.75%
Commitment fee on unused capacity	0.35%
Two Thousand Eighteen Revolver [Member] \| External Credit Rating, Investment Grade [Member] \| Revolving Credit Facility [Member] \| Maximum [Member] \| Applicable Margin On L I B O R Loan [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	1.75%

Long-Term Debt (Sale Leaseback Financing Obligation and Fair Value) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Apr. 04, 2013 company dealer
Debt Disclosure [Abstract]
Number of companies \| company			2
Number of dealer operated sites \| dealer			50
Interest rate	5.125%
Sale leaseback financing obligation	$ 107	$ 113
Long-term debt, fair value	$ 2,900

Other Noncurrent Liabilities - Other Noncurrent Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Schedule of Other Noncurrent Liabilities [Line Items]
Reserve for environmental remediation, long-term	$ 29		$ 23
Business Combination, Contingent Consideration, Liability	0		15
Unfavorable lease liability	16		10
Reserve for underground storage tank removal	54		41
Accrued straight-line rent	12		13
Other	12		23
Other noncurrent liabilities	$ 123	$ 126	$ 125

Other Noncurrent Liabilities - Change in Assets Retirement Obligations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Balance at beginning of year	$ 41	$ 34
Liabilities incurred	4	3
Liabilities settled	(1)	(2)
Accretion expense	10	6
Balance at end of year	$ 54	$ 41

Related-Party Transactions - Additional Information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018 USD ($) agreement	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)
Related Party Transaction [Line Items]
Number Of Agreements \| agreement	2
Commercial Agreement Renewal Term	12 months
Equity issued to partners capital account	$ 0	$ 0	$ 255
Advances From Affiliates, Noncurrent	24	85
Receivables from affiliates	37	155
Accounts payable to affiliates	$ 149	$ 206
Philadelphia Energy Solutions Refining And Marketing [Member]
Related Party Transaction [Line Items]
Number Of Agreements \| agreement	1
Merrill Lynch Commodities [Member]
Related Party Transaction [Line Items]
Number Of Agreements \| agreement	1
Philadelphia Energy Solutions [Member]
Related Party Transaction [Line Items]
Percentage of purchases from related party on total cost of sales	8.30%	19.60%	20.30%

Related-Party Transactions (Schedule of Related Party Transactions) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Related Party Transaction [Line Items]
Motor fuel sales to affiliates	$ 33	$ 55	$ 62
Bulk fuel purchases from ETP	1,947	2,416	$ 1,867
Receivables from affiliates	37	155
Accounts payable to affiliates	$ 149	$ 206

Revenue (Details) $ in Millions	12 Months Ended
Revenue (Details) $ in Millions	Dec. 31, 2018 USD ($)
Capitalized Contract Cost, Amortization	$ 14

Revenue Disaggregation of revenue (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenues	$ 3,877	$ 4,761	$ 4,607	$ 3,749	$ 2,959	$ 3,064	$ 2,892	$ 2,808	$ 16,994	$ 11,723	$ 9,986
Other Operating Income									360	724	686
Rental and Other [Member]
Revenues									130	89	88
Other Motor Fuels [Member]
Revenues									1,038
Continuing Operations [Member]
Revenues									16,994	11,723	9,986
Other Operating Income									360	724	686
Continuing Operations [Member] \| Dealer Revenue [Member]
Revenues									3,639
Continuing Operations [Member] \| Distributor Revenue [Member]
Revenues									7,873
Continuing Operations [Member] \| Unbranded Wholesale Revenue [Member]
Revenues									2,577
Continuing Operations [Member] \| Commission Agent Revenue [Member]
Revenues									1,377
Continuing Operations [Member] \| Rental and Other [Member]
Revenues									130	$ 89	$ 88
Fuel Distribution and Marketing [Member] \| Continuing Operations [Member]
Revenues									15,632
Other Operating Income									48
Fuel Distribution and Marketing [Member] \| Continuing Operations [Member] \| Rental and Other [Member]
Revenues									118
All Other [Member] \| Continuing Operations [Member]
Revenues									1,362
Other Operating Income									312
All Other [Member] \| Continuing Operations [Member] \| Rental and Other [Member]
Revenues									$ 12

Revenue Contract balances with customers (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Jan. 01, 2018
Contract with Customer, Asset, Net	$ 75	$ 51
Contract with Customer, Asset, Reclassified to Receivable	24
Receivables from Customers	348	445
Increase (Decrease) in Accounts Receivable	(97)
Contract with Customer, Liability	1	$ 1
Contract with Customer, Liability, Revenue Recognized	$ 0

Revenue Performance obligations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Contract with Customer, Liability, Revenue Recognized					$ 0.6
Subsequent Event [Member]
Contract with Customer, Liability, Revenue Recognized	$ 0.1	$ 0.1	$ 0.2	$ 0.4

Commitments and Contingencies (Leases) (Details)	12 Months Ended
Commitments and Contingencies (Leases) (Details)	Dec. 31, 2018
Operating Leased Assets [Line Items]
Term of contract	40 years
Minimum [Member]
Operating Leased Assets [Line Items]
Initial lease term	5 years
Maximum [Member]
Operating Leased Assets [Line Items]
Initial lease term	15 years

Commitments and Contingencies (Leases, Schedule of Rent Expense) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Operating Leased Assets [Line Items]
Store base rent	$ 70	$ 66	$ 66
Equipment rent	2	14	14
Total cash rent	72	80	80
Straight-line rent	0	1	1
Net rent expense	72	81	81
Sublease rentals	40	25	25
Contingent rentals	$ 4	$ 16	$ 18

- Definition

The increases or decreases in lease payments that result from changes occurring after the inception of the lease in the factors (other than the passage of time) on which lease payments are based, except that any escalation of minimum lease payments relating to increases in construction or acquisition cost of the leased property or for increases in some measure of cost or value during the construction or preconstruction period, are excluded from contingent rentals. Contingent rentals also may include amounts for which the triggering events have not yet occurred or the specified targets for which have not yet been achieved (such as sales based percentage rent), but which events are considered probable of occurring or which specified targets are considered probable of being achieved.

+ References + Details

Commitments and Contingencies (Leases, Future Minimum Payments) (Details) $ in Millions	Dec. 31, 2018 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2017	$ 64
2018	58
2019	45
2020	37
2021	32
Thereafter	176
Total	$ 412

Commitments and Contingencies (Environmental Remediation) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Site Contingency [Line Items]
Environmental remediation insurance per occurrence	$ 10
Accrual for environmental loss contingencies	35	$ 22
MACS [Member]
Site Contingency [Line Items]
Escrow deposit	1
Emerge Energy Services L P [Member]
Site Contingency [Line Items]
Escrow deposit	8
Sandford Oil [Member]
Site Contingency [Line Items]
Escrow deposit	$ 3

Commitments and Contingencies (Deferred Branding Incentives) (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Deferred branding incentives possibility of repayment	$ 1.6
Deferred branding incentives possibility of repayment by branded dealers	0.4
Deferred revenue, noncurrent	$ 1.2	$ 1.1

Commitments and Contingencies (Contingent Consideration Related to Acquisition) (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Site Contingency [Line Items]
Contingent consideration, liability	$ 0	$ 15
Aloha Petroleum Ltd [Member]
Site Contingency [Line Items]
Contingent consideration, liability	$ 0	$ 15

Rental Income under Operating Leases (Property Available for Lease) (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Land [Member]
Operating Leased Assets [Line Items]
Total property and equipment	$ 414	$ 354
Building and Building Improvements [Member]
Operating Leased Assets [Line Items]
Total property and equipment	506	254
Equipment [Member]
Operating Leased Assets [Line Items]
Total property and equipment	306	53
Property and Equipment, Net [Member]
Operating Leased Assets [Line Items]
Total property and equipment	1,226	661
Accumulated depreciation	(321)	(90)
Property and equipment, net	$ 905	$ 571

Rental Income under Operating Leases Rental Income under Operating Leases (Minimum Future Rental Income) (Details) $ in Millions	Dec. 31, 2018 USD ($)
Rental Income Under Operating Leases [Abstract]
2017	$ 88
2018	71
2019	58
2020	52
2021	3
Thereafter	7
Total minimum future rentals	$ 279

Interest Expense And Interest Income (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Interest Expense and Interest Income [Line Items]
Interest expense, net	$ 146	$ 245	$ 189
Continuing Operations [Member]
Interest Expense and Interest Income [Line Items]
Cash interest expense	141	195	153
Amortization of loan costs	6	15	11
Cash interest income	(3)	(1)	(3)
Interest expense, net	$ 144	$ 209	$ 161

Income Tax Expense (Narrative) (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Income Tax Contingency [Line Items]
Operating Loss Carryforwards		$ 364,000,000
Unrecognized tax benefits	$ 0	$ 0

Income Tax Expense Income Tax Expense (Components of Tax Expense) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Taxes [Line Items]
Federal	$ 24	$ 0	$ (65)
State	4	2	1
Total current income tax expense	28	2	(64)
Federal	(14)	(302)	(12)
State	20	(6)	4
Total deferred tax expense (benefit)	6	(308)	(8)
Net income tax expense (benefit)	$ 34	$ (306)	$ (72)

Income Tax Expense Income Tax Expense (Effective Income Tax Rate Reconciliation) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Taxes [Line Items]
Tax at statutory federal rate	$ 19	$ 7	$ (6)
Partnership earnings not subject to tax	(9)	(126)	(127)
Goodwill impairment	0	36	55
State and local tax, net of federal benefit	24	(6)	4
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount	0	(225)	0
Other	0	8	2
Net income tax expense (benefit)	$ 34	$ (306)	$ (72)

Income Tax Expense Income Tax Expense (Deferred Tax Assets) (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Environmental, asset retirement obligations, and other reserves	$ 12	$ 20
Inventories	2	1
Net operating loss carry forwards	0	79
Other	49	78
Total deferred tax assets	63	176
Fixed assets	63	324
Trademarks and other intangibles	63	169
Investments in affiliates	15	72
Deferred Tax Liabilities, Other	25	0
Total deferred tax liabilities	166	565
Net deferred income tax liabilities	$ 103	$ 389

Partners' Capital (Narrative) (Details) - USD ($)				3 Months Ended	12 Months Ended
Partners' Capital (Narrative) (Details) - USD ($)	Feb. 07, 2018	Aug. 21, 2015	Jul. 31, 2015	Mar. 31, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Mar. 30, 2017	Oct. 04, 2016	Jan. 01, 2016
Schedule of Partners' Capital [Line Items]
Common Unit Repurchase, Cash Consideration	$ 540,000,000
Repurchase Price per Common Unit	$ 31.2376
Percentage of membership interest acquired		100.00%
Common Unit Repurchase, Unit Repurchased	17,286,859
Class A distributions declared per unit (in dollars per share)					$ 3.30	$ 3.30	$ 3.29
Eligible distribution per unit (in dollars per share)								$ 2.50
Class C Units [Member]
Schedule of Partners' Capital [Line Items]
Units exchange (in shares)					16,410,780
Common unit, issuance value (in dollars per share)						$ 38.5856
Term of trading periods					5 days
Eligible distribution per unit (in dollars per share)					$ 0.8682
Distribution made to limited partner other certain allocation percentage					1.00%
Common Units [Member]
Schedule of Partners' Capital [Line Items]
Partners' Capital Account, Units, Converted			79,308
Common units issued (in shares)				2,263,158		22,390
Gross proceeds from issuance of common units in private placement						$ 33,000,000
Limited partner interest, units outstanding (in shares)					82,665,057	99,667,999	98,181,046
Public sale of units, amount authorized									$ 400,000,000
Common units issued in connection with the ATM (in shares)						1,268,750
Payments of commissions						$ 0
Remaining available amount to be sold					$ 295,000,000
Partners' Capital Account, Units, Treasury Units Purchased					(17,286,859)
Common Units [Member] \| Class A Units [Member]
Schedule of Partners' Capital [Line Items]
Partners' Capital Account, Units, Converted			79,308
Subordinated Units [Member]
Schedule of Partners' Capital [Line Items]
Partners' Capital Account, Units, Converted			10,939,436
Subordinated Units [Member] \| Class A Units [Member]
Schedule of Partners' Capital [Line Items]
Partners' Capital Account, Units, Converted			10,939,436
Common Units - Public [Member]
Schedule of Partners' Capital [Line Items]
Limited partner interest, units outstanding (in shares)					54,201,090	53,917,173
Parent Company [Member]
Schedule of Partners' Capital [Line Items]
Percentage of membership interest acquired					34.40%
Subsidiaries [Member] \| Class C Units [Member]
Schedule of Partners' Capital [Line Items]
Limited partner interest, units outstanding (in shares)										11,168,667
Aloha Petroleum Ltd [Member] \| Class C Units [Member]
Schedule of Partners' Capital [Line Items]
Limited partner interest, units outstanding (in shares)										5,242,113
Common Units Affiliated [Member]
Schedule of Partners' Capital [Line Items]
Common units outstanding (in shares)					28,463,967
Class C Units [Member]
Schedule of Partners' Capital [Line Items]
Units exchange (in shares)										16,410,780

Partners' Capital (Common Unit Activity) (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended	12 Months Ended
	Feb. 07, 2018	Mar. 31, 2016	Dec. 31, 2018	Dec. 31, 2017
Limited Partners' Capital Account [Line Items]
Common Unit Repurchase, Cash Consideration	$ 540
Repurchase Price per Common Unit	$ 31.2376
Common Units [Member]
Limited Partners' Capital Account [Line Items]
Partners' Capital Account, Units, Treasury Units Purchased			17,286,859
Number of common units at beginning of year (in shares)			99,667,999	98,181,046
Common units issued in connection with the PIPE Transaction (in shares)		2,263,158		22,390
Common units issued in connection with the ATM (in shares)				1,268,750
Phantom unit vesting (in shares)			283,917	195,813
Number of common units at end of year (in shares)			82,665,057	99,667,999

Partners' Capital (Allocations of Net Income) (Details) - USD ($) $ / shares in Units, $ in Millions														12 Months Ended
	Feb. 14, 2019	Nov. 14, 2018	Aug. 15, 2018	May 15, 2018	Feb. 14, 2018	Nov. 14, 2017	Aug. 15, 2017	May 16, 2017	Feb. 16, 2017	Nov. 15, 2016	Aug. 15, 2016	May 16, 2016	Feb. 16, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Schedule of Partners' Capital [Line Items]
Distribution Made to Limited Partner, Cash Distributions Paid		$ 68	$ 68	$ 68	$ 82	$ 82	$ 82	$ 82	$ 81	$ 79	$ 79	$ 78	$ 70
Cash distribution per unit (in dollars per share)														$ 3.3020	$ 3.3020	$ 3.2938
General Partner [Member]
Schedule of Partners' Capital [Line Items]
Distribution Made to Limited Partner, Cash Distributions Paid		$ 18	$ 17	$ 18	$ 21	$ 22	$ 21	$ 21	$ 21	$ 20	$ 20	$ 20	$ 17
Common Units [Member]
Schedule of Partners' Capital [Line Items]
Distributions														$ 272	$ 328	$ 317
Distributions in excess of net income														(557)	(293)	(809)
Limited partners' interest in net income														$ (285)	$ 35	$ (492)
Subsequent Event [Member]
Schedule of Partners' Capital [Line Items]
Distribution Made to Limited Partner, Cash Distributions Paid	$ 68
Subsequent Event [Member] \| General Partner [Member]
Schedule of Partners' Capital [Line Items]
Distribution Made to Limited Partner, Cash Distributions Paid	$ 18

Partners' Capital (Incentive Distribution Rights) (Details)	12 Months Ended
	Dec. 31, 2018 $ / shares
Minimum Quarterly Distribution [Member]
Distribution Made To Limited Partner [Line Items]
Incentive Distribution Quarterly Distribution Target Amount (in dollars per share)	$ 0.4375
First Target Distribution [Member] \| Minimum [Member]
Distribution Made To Limited Partner [Line Items]
Incentive Distribution Quarterly Distribution Target Amount (in dollars per share)	0.4375
First Target Distribution [Member] \| Maximum [Member]
Distribution Made To Limited Partner [Line Items]
Incentive Distribution Quarterly Distribution Target Amount (in dollars per share)	0.503125
Second Target Distribution [Member] \| Minimum [Member]
Distribution Made To Limited Partner [Line Items]
Incentive Distribution Quarterly Distribution Target Amount (in dollars per share)	0.503125
Second Target Distribution [Member] \| Maximum [Member]
Distribution Made To Limited Partner [Line Items]
Incentive Distribution Quarterly Distribution Target Amount (in dollars per share)	0.546875
Third Target Distribution [Member] \| Minimum [Member]
Distribution Made To Limited Partner [Line Items]
Incentive Distribution Quarterly Distribution Target Amount (in dollars per share)	0.546875
Third Target Distribution [Member] \| Maximum [Member]
Distribution Made To Limited Partner [Line Items]
Incentive Distribution Quarterly Distribution Target Amount (in dollars per share)	0.656250
Distributions Thereafter [Member]
Distribution Made To Limited Partner [Line Items]
Incentive Distribution Quarterly Distribution Target Amount (in dollars per share)	$ 0.656250
Common Units [Member] \| Minimum Quarterly Distribution [Member]
Distribution Made To Limited Partner [Line Items]
Marginal percentage interest in distributions	100.00%
Common Units [Member] \| First Target Distribution [Member]
Distribution Made To Limited Partner [Line Items]
Marginal percentage interest in distributions	100.00%
Common Units [Member] \| Second Target Distribution [Member]
Distribution Made To Limited Partner [Line Items]
Marginal percentage interest in distributions	85.00%
Common Units [Member] \| Third Target Distribution [Member]
Distribution Made To Limited Partner [Line Items]
Marginal percentage interest in distributions	75.00%
Common Units [Member] \| Distributions Thereafter [Member]
Distribution Made To Limited Partner [Line Items]
Marginal percentage interest in distributions	50.00%
Subordinated Units [Member] \| Second Target Distribution [Member]
Distribution Made To Limited Partner [Line Items]
Marginal percentage interest in distributions	15.00%
Subordinated Units [Member] \| Third Target Distribution [Member]
Distribution Made To Limited Partner [Line Items]
Marginal percentage interest in distributions	25.00%
Subordinated Units [Member] \| Distributions Thereafter [Member]
Distribution Made To Limited Partner [Line Items]
Marginal percentage interest in distributions	50.00%

Partners' Capital (Cash Distributions) (Details) - USD ($) $ / shares in Units, $ in Millions	Feb. 14, 2019	Nov. 14, 2018	Aug. 15, 2018	May 15, 2018	Feb. 14, 2018	Nov. 14, 2017	Aug. 15, 2017	May 16, 2017	Feb. 16, 2017	Nov. 15, 2016	Aug. 15, 2016	May 16, 2016	Feb. 16, 2016	Jan. 25, 2018
Distribution Made To Limited Partner [Line Items]
Per Unit Distribution (in dollars per share)		$ 825.5	$ 825.5	$ 825.5	$ 825.5	$ 825.5	$ 825.5	$ 825.5	$ 825.5	$ 825.5	$ 825.5	$ 817.3	$ 801.3
Distribution Made to Limited Partner, Cash Distributions Paid		$ 68	$ 68	$ 68	$ 82	$ 82	$ 82	$ 82	$ 81	$ 79	$ 79	$ 78	$ 70
General Partner [Member]
Distribution Made To Limited Partner [Line Items]
Distribution Made to Limited Partner, Cash Distributions Paid		$ 18	$ 17	$ 18	$ 21	22	21	$ 21	$ 21	$ 20	$ 20	$ 20	$ 17
Subsequent Event [Member]
Distribution Made To Limited Partner [Line Items]
Per Unit Distribution (in dollars per share)	$ 825.5
Distribution Made to Limited Partner, Cash Distributions Paid	$ 68
Subsequent Event [Member] \| General Partner [Member]
Distribution Made To Limited Partner [Line Items]
Distribution Made to Limited Partner, Cash Distributions Paid	$ 18
Series A Preferred Unit [Member]
Distribution Made To Limited Partner [Line Items]
Preferred Unit, Quarterly Distribution						$ 7	$ 8							$ 10

Partners' Capital Series A Preferred Units (Details) - USD ($) $ / shares in Units, $ in Millions		12 Months Ended
	Mar. 30, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Mar. 30, 2022	Jan. 25, 2018	Nov. 14, 2017	Aug. 15, 2017
Preferred Units, Issued	12,000,000
Shares Issued, Price Per Share	$ 25.00
Distribution rate	10.00%
Preferred Stock, Liquidation Preference Per Share	$ 25.00
Distributions Per Partnership Unit	$ 2.50
Series A Preferred Unit, Redemption Amount						$ 313
Scenario, Forecast [Member]
Distribution rate					8.00%
Series A Preferred Unit [Member]
Preferred Unit, Quarterly Distribution						$ 10	$ 7	$ 8
Series A Preferred Unit [Member] \| Scenario, Forecast [Member]
Redemption price					101.00%
ETE [Member]
Proceeds from issuance of common units, net of offering costs	$ 300	$ 0	$ 300	$ 61

Unit-Based Compensation Unit Based Compensation Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	5 years
Partners' Capital Account, Unit-based Compensation	$ 12	$ 24	$ 13
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	12	9	$ 0
Phantom Share Units (PSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 30
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	3 years 11 months
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Nonvested	$ 62	$ 57
Phantom Share Units (PSUs) [Member] \| Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	60.00%
Phantom Share Units (PSUs) [Member] \| Share-based Compensation Award, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	40.00%
Director [Member] \| A2012 Long Term Incentive Plan [Member] \| Maximum [Member] \| Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years

Unit-Based Compensation Schedule of unit grants outstanding (Details) - A2012 Long Term Incentive Plan [Member] - Phantom Share Units (PSUs) [Member] - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares	2,124,012.000	1,777,301.000	2,013,634
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 29.15	$ 31.89	$ 34.43
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	1,072,600	203,867
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 27.67	$ 28.31
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	414,472	289,377
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value	$ 32.92	$ 45.48
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	311,417	150,823
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 31.26	$ 34.71

Segment Reporting - Additional Information (Details)	12 Months Ended
Segment Reporting - Additional Information (Details)	Dec. 31, 2018 state segment	Apr. 02, 2018 stores	Apr. 06, 2017 stores	Jan. 18, 2017 stores
Segment Reporting Information [Line Items]
Number of operating segments \| segment	2
Number of stores \| stores			207	97
Number of states in which entity operates	30
Wholesale Segment [Member]
Segment Reporting Information [Line Items]
Number of states in which entity operates	30
Retail Segment [Member]
Segment Reporting Information [Line Items]
Number of states in which entity operates	20
Commission Agent Revenue [Member]
Segment Reporting Information [Line Items]
Number of stores \| stores		207

Segment Reporting (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
Segment Reporting (Details) - USD ($) $ in Millions	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting Information [Line Items]
Loss on extinguishment of debt and other									$ (129)	$ 0	$ 0
Wholesale motor fuel sales to affiliates									33	55	62
Other Operating Income									360	724	686
Total revenues	$ 3,877	$ 4,761	$ 4,607	$ 3,749	$ 2,959	$ 3,064	$ 2,892	$ 2,808	16,994	11,723	9,986
Operating income									345	229	145
Interest expense, net									(146)	(245)	(189)
Income (loss) from continuing operations before income taxes									92	20	(16)
Net income (loss) and comprehensive income (loss)	(72)	112	68	(315)	232	138	(222)	1	(207)	149	(406)
Depreciation, amortization and accretion									182	203	319
Interest expense, net									146	245	189
Income tax expense (benefit)									34	(306)	(72)
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									58	326	56
Loss from discontinued operations, net of income taxes									(265)	(177)	(462)
EBITDA									313	(339)	(71)
Non-cash compensation expense									12	24	13
Loss on disposal of assets and impairment charges (2)									19	114	225
Gain (Loss) on Disposition of Property Plant Equipment									(80)	(400)	(680)
Unrealized gain on commodity derivatives									6	(3)	5
Inventory fair value adjustments									84	(28)	(104)
Other non-cash adjustments									14
Adjusted EBITDA									638	732	665
Capital expenditures									103	177	439
Total assets	4,879				8,344				4,879	8,344	8,701
Operating Segments [Member]
Segment Reporting Information [Line Items]
Income tax expense (benefit)									192	(258)	(31)
Operating Segments [Member] \| Fuel Distribution and Marketing [Member]
Segment Reporting Information [Line Items]
Loss on extinguishment of debt and other									(109)
Interest expense, net									(103)	(88)	(59)
Net income (loss) and comprehensive income (loss)									80	167	252
Depreciation, amortization and accretion									128	118	94
Interest expense, net									103	88	59
Income tax expense (benefit)									1	(10)	5
EBITDA									312	(363)	(410)
Non-cash compensation expense									2	2	6
Gain (Loss) on Disposition of Property Plant Equipment									(27)	(8)	3
Unrealized gain on commodity derivatives									6	(3)	5
Inventory fair value adjustments									84	(24)	(98)
Other non-cash adjustments									14
Adjusted EBITDA									554	346	320
Capital expenditures									77	71	112
Total assets	3,878				3,130				3,878	3,130	3,201
Operating Segments [Member] \| All Other [Member]
Segment Reporting Information [Line Items]
Loss on extinguishment of debt and other									(20)
Interest expense, net									(43)	(157)	(130)
Net income (loss) and comprehensive income (loss)									(287)	(18)	(658)
Depreciation, amortization and accretion									54	85	225
Interest expense, net									43	157	130
Income tax expense (benefit)									191	(248)	(36)
EBITDA									1	(24)	(339)
Non-cash compensation expense									10	22	7
Gain (Loss) on Disposition of Property Plant Equipment									(53)	(392)	(683)
Unrealized gain on commodity derivatives									0	0	0
Inventory fair value adjustments									0	(4)	(6)
Other non-cash adjustments									0
Adjusted EBITDA									84	386	345
Capital expenditures									26	106	327
Total assets	1,001				5,214				1,001	5,214	5,500
Continuing Operations [Member]
Segment Reporting Information [Line Items]
Loss on extinguishment of debt and other									109	0	0
Other Operating Income									360	724	686
Intersegment sales									0	0	0
Total revenues									16,994	11,723	9,986
Gross profit									1,122	1,108	1,156
Total operating expenses									777	879	1,011
Operating income	$ (38)	$ 159	$ 128	$ 96	$ 65	$ 128	$ (20)	$ 56	345	229	145
Interest expense, net									(144)	(209)	(161)
Income (loss) from continuing operations before income taxes									92	20	(16)
Depreciation, amortization and accretion									182	169	176
Interest expense, net									144	209	161
Income tax expense (benefit)									34	(306)	(72)
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									58	326	56
Non-cash compensation expense									12	24	13
Loss on disposal of assets and impairment charges (2)									19	114	225
Capital expenditures									103	103	119
Continuing Operations [Member] \| Fuel Distribution and Marketing [Member]
Segment Reporting Information [Line Items]
Other Operating Income									48
Total revenues									15,632
Continuing Operations [Member] \| All Other [Member]
Segment Reporting Information [Line Items]
Other Operating Income									312
Total revenues									1,362
Continuing Operations [Member] \| Operating Segments [Member] \| Fuel Distribution and Marketing [Member]
Segment Reporting Information [Line Items]
Loss on extinguishment of debt and other									109
Other Operating Income									48	50	45
Intersegment sales									1,649	1,472	1,195
Total revenues									17,281	10,932	9,190
Gross profit									831	651	706
Total operating expenses									538	406	390
Operating income									293	245	316
Interest expense, net									(103)	(88)	(59)
Income (loss) from continuing operations before income taxes									81	157	257
Interest expense, net									103	88	59
Income tax expense (benefit)									1	(10)	5
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									80	167	252
Continuing Operations [Member] \| Operating Segments [Member] \| All Other [Member]
Segment Reporting Information [Line Items]
Loss on extinguishment of debt and other									0
Other Operating Income									312	674	641
Intersegment sales									120	125	133
Total revenues									1,482	2,388	2,124
Gross profit									291	457	450
Total operating expenses									239	473	621
Operating income									52	(16)	(171)
Interest expense, net									(41)	(121)	(102)
Income (loss) from continuing operations before income taxes									11	(137)	(273)
Interest expense, net									41	121	102
Income tax expense (benefit)									33	(296)	(77)
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									(22)	159	(196)
Continuing Operations [Member] \| Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Intersegment sales									(1,769)	(1,597)	(1,328)
Total revenues									(1,769)	(1,597)	(1,328)
Discontinued Operations [Member]
Segment Reporting Information [Line Items]
Loss on extinguishment of debt and other									(20)	0	0
Other Operating Income									93	1,827	1,789
Total revenues									349	6,964	5,712
Operating income									(85)	(93)	(393)
Interest expense, net									(2)	(36)	(28)
Depreciation, amortization and accretion									0	34	143
Interest expense, net									2	36	28
Income tax expense (benefit)									158	48	41
Loss from discontinued operations, net of income taxes									(265)	(177)	(462)
Loss on disposal of assets and impairment charges (2)									61	286	455
Discontinued Operations [Member] \| Operating Segments [Member] \| Fuel Distribution and Marketing [Member]
Segment Reporting Information [Line Items]
Loss from discontinued operations, net of income taxes									0	0	0
Discontinued Operations [Member] \| Operating Segments [Member] \| All Other [Member]
Segment Reporting Information [Line Items]
Loss from discontinued operations, net of income taxes									(265)	(177)	(462)
Motor Fuels [Member]
Segment Reporting Information [Line Items]
Total revenues									16,504	10,910	9,212
Motor Fuels [Member] \| Continuing Operations [Member]
Segment Reporting Information [Line Items]
Total revenues									16,504	10,910	9,212
Gross profit									796	692	759
Motor Fuels [Member] \| Continuing Operations [Member] \| Operating Segments [Member] \| Fuel Distribution and Marketing [Member]
Segment Reporting Information [Line Items]
Total revenues									15,466	9,333	7,874
Gross profit									673	535	596
Motor Fuels [Member] \| Continuing Operations [Member] \| Operating Segments [Member] \| All Other [Member]
Segment Reporting Information [Line Items]
Total revenues									1,038	1,577	1,338
Gross profit									123	157	163
Motor Fuels [Member] \| Discontinued Operations [Member]
Segment Reporting Information [Line Items]
Total revenues									256	5,137	3,923
Rental and Other [Member]
Segment Reporting Information [Line Items]
Total revenues									130	89	88
Rental and Other [Member] \| Continuing Operations [Member]
Segment Reporting Information [Line Items]
Total revenues									130	89	88
Gross profit									130	89	88
Rental and Other [Member] \| Continuing Operations [Member] \| Fuel Distribution and Marketing [Member]
Segment Reporting Information [Line Items]
Total revenues									118
Rental and Other [Member] \| Continuing Operations [Member] \| All Other [Member]
Segment Reporting Information [Line Items]
Total revenues									12
Rental and Other [Member] \| Continuing Operations [Member] \| Operating Segments [Member] \| Fuel Distribution and Marketing [Member]
Segment Reporting Information [Line Items]
Total revenues									118	77	76
Gross profit									118	77	76
Rental and Other [Member] \| Continuing Operations [Member] \| Operating Segments [Member] \| All Other [Member]
Segment Reporting Information [Line Items]
Total revenues									12	12	12
Gross profit									12	12	12
Other [Domain] \| Continuing Operations [Member]
Segment Reporting Information [Line Items]
Gross profit									196	327	309
Other [Domain] \| Continuing Operations [Member] \| Operating Segments [Member] \| Fuel Distribution and Marketing [Member]
Segment Reporting Information [Line Items]
Gross profit									40	39	34
Other [Domain] \| Continuing Operations [Member] \| Operating Segments [Member] \| All Other [Member]
Segment Reporting Information [Line Items]
Gross profit									$ 156	$ 288	$ 275

Net Income per Unit (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Earnings Per Share Basic [Line Items]
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									$ 58	$ 326	$ 56
Preferred Units, Cumulative Cash Distributions									2	23	0
Incentive distribution rights									70	85	81
Distributions on nonvested phantom unit awards									6	6	5
Income from continuing operations allocated to limited partners									(20)	212	(30)
Loss from discontinued operations, net of income taxes									$ (265)	$ (177)	$ (462)
Income (Loss) from Continuing Operations, Net of Tax, Per Outstanding Limited Partnership Unit, Diluted									$ (0.25)	$ 2.12	$ (0.32)
Income (Loss) from Discontinued Operations, Net of Tax, Per Outstanding Limited Partnership Unit, Basic									(3.14)	(1.78)	(4.94)
Income (Loss) from Discontinued Operations, Net of Tax, Per Outstanding Limited Partnership Unit, Diluted									$ (3.14)	$ (1.78)	$ (4.94)
Common Units [Member]
Earnings Per Share Basic [Line Items]
Weighted average limited partner units outstanding (basic) (in shares)									84,299,893	99,270,120	93,575,530
Weighted average limited partner units outstanding, Equivalents (in shares)									520,677	458,234	28,305
Weighted average limited partner units outstanding (diluted) (in shares)									84,820,570	99,728,354	93,603,835
Income (Loss) from Continuing Operations, Per Outstanding Limited Partnership Unit, Basic, Net of Tax	$ (1.11)	$ 1.16	$ 0.91	$ (1.11)	$ 1.91	$ 0.92	$ (0.58)	$ (0.11)	$ (0.25)	$ 2.13	$ (0.32)
Income (Loss) from Continuing Operations, Net of Tax, Per Outstanding Limited Partnership Unit, Diluted	(1.11)	1.15	0.90	(1.11)	1.90	0.91	(0.59)	(0.11)
Income (Loss) from Discontinued Operations, Net of Tax, Per Outstanding Limited Partnership Unit, Basic	0.00	(0.03)	(0.32)	(2.63)	0.11	0.17	(1.94)	(0.11)
Income (Loss) from Discontinued Operations, Net of Tax, Per Outstanding Limited Partnership Unit, Diluted	$ 0.00	$ (0.03)	$ (0.32)	$ (2.63)	$ 0.11	$ 0.17	$ (1.94)	$ (0.11)

Selected Quarterly Financial Data (unaudited) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Effect Of Fourth Quarter Events [Line Items]
Other Operating Income									$ 360	$ 724	$ 686
Total revenues	$ 3,877	$ 4,761	$ 4,607	$ 3,749	$ 2,959	$ 3,064	$ 2,892	$ 2,808	16,994	11,723	9,986
Income from operations									345	229	145
Net Income (loss)	$ (72)	$ 112	$ 68	$ (315)	$ 232	$ 138	$ (222)	$ 1	(207)	149	(406)
Net income (loss) attributable to partners									$ (207)	$ 149	$ (406)
Income (Loss) from Continuing Operations, Net of Tax, Per Outstanding Limited Partnership Unit, Diluted									$ (0.25)	$ 2.12	$ (0.32)
Income (Loss) from Discontinued Operations, Net of Tax, Per Outstanding Limited Partnership Unit, Basic									(3.14)	(1.78)	(4.94)
Income (Loss) from Discontinued Operations, Net of Tax, Per Outstanding Limited Partnership Unit, Diluted									(3.14)	(1.78)	(4.94)
Common Units [Member]
Effect Of Fourth Quarter Events [Line Items]
Income (Loss) from Continuing Operations, Per Outstanding Limited Partnership Unit, Basic, Net of Tax	$ (1.11)	$ 1.16	$ 0.91	$ (1.11)	$ 1.91	$ 0.92	$ (0.58)	$ (0.11)	$ (0.25)	$ 2.13	$ (0.32)
Income (Loss) from Continuing Operations, Net of Tax, Per Outstanding Limited Partnership Unit, Diluted	(1.11)	1.15	0.90	(1.11)	1.90	0.91	(0.59)	(0.11)
Income (Loss) from Discontinued Operations, Net of Tax, Per Outstanding Limited Partnership Unit, Basic	0.00	(0.03)	(0.32)	(2.63)	0.11	0.17	(1.94)	(0.11)
Income (Loss) from Discontinued Operations, Net of Tax, Per Outstanding Limited Partnership Unit, Diluted	$ 0.00	$ (0.03)	$ (0.32)	$ (2.63)	$ 0.11	$ 0.17	$ (1.94)	$ (0.11)
Continuing Operations [Member]
Effect Of Fourth Quarter Events [Line Items]
Other Operating Income									$ 360	$ 724	$ 686
Total revenues									16,994	11,723	9,986
Gross profit									1,122	1,108	1,156
Income from operations	$ (38)	$ 159	$ 128	$ 96	$ 65	$ 128	$ (20)	$ 56	345	229	145
Motor Fuels [Member]
Effect Of Fourth Quarter Events [Line Items]
Total revenues									16,504	10,910	9,212
Motor Fuels [Member] \| Continuing Operations [Member]
Effect Of Fourth Quarter Events [Line Items]
Total revenues									16,504	10,910	9,212
Gross profit									796	692	759
Rental and Other [Member]
Effect Of Fourth Quarter Events [Line Items]
Total revenues									130	89	88
Rental and Other [Member] \| Continuing Operations [Member]
Effect Of Fourth Quarter Events [Line Items]
Total revenues									130	89	88
Gross profit									130	89	88
Other [Domain] \| Continuing Operations [Member]
Effect Of Fourth Quarter Events [Line Items]
Gross profit									$ 196	$ 327	$ 309

Subsequent Events (Details) - Subsequent Event [Member] $ in Millions	Jan. 18, 2019 USD ($)
Attis Industries Inc. [Domain]
Subsequent Event [Line Items]
Proceeds from Divestiture of Businesses, Net of Cash Divested	$ 20
Speedway LLC [Member] [Domain]
Subsequent Event [Line Items]
Consideration transferred	$ 5