NuStar Energy (NS) 10-Q 8 May 20 2020 Q1 Quarterly report Financial data

DEI Document

DEI Document - shares	3 Months Ended
	Mar. 31, 2020	Apr. 30, 2020
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2020
Document Transition Report	false
Entity File Number	1-16417
Entity Registrant Name	NuStar Energy L.P.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	74-2956831
Entity Address, Street	19003 IH-10 West
Entity Address, City	San Antonio
Entity Address, State	TX
Entity Address, Zip Code	78257
City Area Code	210
Entity Local Phone Number	918-2000
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Partnership Units Outstanding		109,194,144
Entity Central Index Key	0001110805
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Amendment Flag	false
Common Limited Partner [Member]
Document Information [Line Items]
Title of 12(b) Security	Common units
Trading Symbol	NS
Security Exchange Name	NYSE
Series A Preferred Limited Partner [Member]
Document Information [Line Items]
Title of 12(b) Security	Series A Fixed-to-Floating Rate Cumulative Redeemable Perpetual Preferred Units
Trading Symbol	NSprA
Security Exchange Name	NYSE
Series B Preferred Limited Partner [Member]
Document Information [Line Items]
Title of 12(b) Security	Series B Fixed-to-Floating Rate Cumulative Redeemable Perpetual Preferred Units
Trading Symbol	NSprB
Security Exchange Name	NYSE
Series C Preferred Limited Partner [Member]
Document Information [Line Items]
Title of 12(b) Security	Series C Fixed-to-Floating Rate Cumulative Redeemable Perpetual Preferred Units
Trading Symbol	NSprC
Security Exchange Name	NYSE

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 17,694	$ 16,192
Accounts receivable, net of allowance for doubtful accounts of $61 and $72 as of March 31, 2020 and December 31, 2019, respectively	144,667	152,530
Inventories	10,720	12,393
Prepaid and other current assets	14,775	21,933
Total current assets	187,856	203,048
Property, plant and equipment, at cost	6,224,005	6,187,144
Accumulated depreciation and amortization	(2,118,364)	(2,068,165)
Property, plant and equipment, net	4,105,641	4,118,979
Intangible assets, net	668,776	681,632
Goodwill	780,853	1,005,853
Other long-term assets, net	134,694	176,480
Total assets	5,877,820	6,185,992
Current liabilities:
Accounts payable	74,032	109,834
Short-term debt and current portion of finance leases	14,869	10,046
Current portion of long-term debt	0	452,367
Accrued interest payable	40,605	37,925
Accrued liabilities	104,177	104,285
Taxes other than income tax	8,729	12,781
Income tax payable	5,450	4,325
Total current liabilities	247,862	731,563
Long-term debt, less current portion	3,374,747	2,934,918
Deferred income tax liability	10,673	12,427
Other long-term liabilities	149,887	148,939
Total liabilities	3,783,169	3,827,847
Commitments and contingencies (Note 6)
Series D preferred limited partners (23,246,650 preferred units outstanding as of March 31, 2020 and December 31, 2019) (Note 8)	586,837	581,935
Partners’ equity (Note 9):
Common limited partners (109,194,072 and 108,527,806 common units outstanding as of March 31, 2020 and December 31, 2019, respectively)	855,722	1,087,805
Accumulated other comprehensive loss	(104,209)	(67,896)
Total partners’ equity	1,507,814	1,776,210
Total liabilities, mezzanine equity and partners’ equity	5,877,820	6,185,992
Series A Preferred Limited Partner [Member]
Partners’ equity (Note 9):
Preferred limited partners	218,307	218,307
Series B Preferred Limited Partner [Member]
Partners’ equity (Note 9):
Preferred limited partners	371,476	371,476
Series C Preferred Limited Partner [Member]
Partners’ equity (Note 9):
Preferred limited partners	$ 166,518	$ 166,518

CONSOLIDATED BALANCE SHEETS Non

CONSOLIDATED BALANCE SHEETS Non-Printing - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Allowance for doubtful accounts	$ 61	$ 72
Series D preferred units outstanding	23,246,650	23,246,650
Limited partners common units outstanding (in units)	109,194,072	108,527,806
Series A Preferred Limited Partner [Member]
Preferred units outstanding	9,060,000	9,060,000
Series B Preferred Limited Partner [Member]
Preferred units outstanding	15,400,000	15,400,000
Series C Preferred Limited Partner [Member]
Preferred units outstanding	6,900,000	6,900,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenues:
Total revenues	$ 392,791	$ 347,826
Costs and expenses:
Operating expenses (excluding depreciation and amortization expense)	100,182	95,411
Depreciation and amortization expense	68,061	64,818
Goodwill impairment loss	225,000	0
General and administrative expenses (excluding depreciation and amortization expense)	22,971	25,691
Other depreciation and amortization expense	2,186	2,119
Total costs and expenses	485,850	274,221
Operating (loss) income	(93,059)	73,605
Interest expense, net	(47,494)	(44,291)
Other (expense) income, net	(6,489)	791
Income (loss) from continuing operations before income tax expense	(147,042)	30,105
Income tax expense	599	1,182
Income (loss) from continuing operations	(147,641)	28,923
Loss from discontinued operations, net of tax	0	(306,786)
Net loss	$ (147,641)	$ (277,863)
Basic net income (loss) per common unit
Continuing operations	$ (1.68)	$ (0.06)
Discontinued operations	0	(2.85)
Total (Note 10)	$ (1.68)	$ (2.91)
Basic weighted-average common units outstanding	108,897,400	107,531,619
Comprehensive loss	$ (183,954)	$ (282,689)
Service [Member]
Revenues:
Total revenues	316,746	259,027
Costs and expenses:
Total costs associated with service revenues/Cost of product sales	168,243	160,229
Product [Member]
Revenues:
Total revenues	76,045	88,799
Costs and expenses:
Total costs associated with service revenues/Cost of product sales	$ 67,450	$ 86,182

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash Flows from Operating Activities:
Net income (loss)	$ (147,641)	$ (277,863)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization expense	70,247	74,406
Amortization of unit-based compensation	2,585	2,982
Amortization of debt related items	1,462	1,310
Asset and goodwill impairment losses	225,000	328,440
Deferred income tax benefit	(999)	(847)
Changes in current assets and current liabilities (Note 11)	(9,785)	(33,403)
Decrease (increase) in other long-term assets	2,303	(74)
Increase in other long-term liabilities	948	9,275
Other, net	7,308	(658)
Net cash provided by operating activities	151,428	103,568
Cash flows from investing activities:
Capital expenditures	(56,283)	(159,429)
Change in accounts payable related to capital expenditures	(15,706)	19,401
Proceeds from sale or disposition of assets	565	79
Net cash (used in) provided by investing activities	(71,424)	(139,949)
Cash flows from financing activities:
Proceeds from long-term debt borrowings	135,200	230,000
Proceeds from short-term debt borrowings	52,000	81,500
Long-term debt repayments	(104,615)	(63,600)
Short-term debt repayments	(47,500)	(94,500)
Distributions to preferred unitholders	(30,423)	(30,423)
Distributions to common unitholders	(65,169)	(64,367)
Payment of tax withholding for unit-based compensation	(8,820)	(6,366)
Decrease in cash book overdrafts	(1,194)	(3,608)
Other, net	(6,568)	(1,519)
Net cash (used in) provided by financing activities	(77,089)	47,117
Effect of foreign exchange rate changes on cash	(1,403)	154
Net increase (decrease) in cash, cash equivalents and restricted cash	1,512	10,890
Cash, cash equivalents and restricted cash as of the beginning of the period	24,980	13,644
Cash, cash equivalents and restricted cash as of the end of the period	$ 26,492	$ 24,534

CONSOLIDATED STATEMENTS OF PART

CONSOLIDATED STATEMENTS OF PARTNERS' EQUITY AND MEZZANINE EQUITY - USD ($) $ in Thousands	Total	AOCI [Member]	Preferred Limited Partner [Member]	Common Limited Partner [Member]	Series D Preferred Limited Partner [Member]
Partners' capital - beginning balance at Dec. 31, 2018	$ 2,257,731	$ (54,878)	$ 756,301	$ 1,556,308
Temporary equity - beginning balance at Dec. 31, 2018	563,992
Partners' capital and temporary equity - beginning balance at Dec. 31, 2018	2,821,723
Increase (Decrease) in Partners' Capital [Roll Forward]
Net income (loss)	(277,863)	0	16,033	(308,286)
Net income (loss) excluding portion attributable to temporary equity	(292,253)
Net income, temporary equity					$ 14,390
Other comprehensive income (loss)	(4,826)	(4,826)	0	0
Cash distributions to partners			(16,033)	(64,367)
Cash distributions to partners, temporary equity					(14,390)
Unit-based compensation	13,540	0	0	13,540
Series D Preferred Unit accretion, common	(4,302)	0	0	(4,302)
Series D Preferred Unit accretion, preferred					4,302
Series D Preferred Unit accretion, total	0
Other	(813)	0	0	(813)
Other, temporary equity					(1)
Other, including temporary equity	(814)
Partners' capital - ending balance at Mar. 31, 2019	1,888,677	(59,704)	756,301	$ 1,192,080
Temporary equity - ending balance at Mar. 31, 2019	568,293
Partners' capital and temporary equity - ending balance at Mar. 31, 2019	2,456,970
Increase (Decrease) in Partners' Capital [Roll Forward]
Cash distributions paid, per unit				$ 0.60
Partners' capital - beginning balance at Dec. 31, 2019	1,776,210	(67,896)	756,301	$ 1,087,805
Temporary equity - beginning balance at Dec. 31, 2019	581,935
Partners' capital and temporary equity - beginning balance at Dec. 31, 2019	2,358,145
Increase (Decrease) in Partners' Capital [Roll Forward]
Net income (loss)	(147,641)	0	16,033	(178,064)
Net income (loss) excluding portion attributable to temporary equity	(162,031)
Net income, temporary equity					14,390
Other comprehensive income (loss)	(36,313)	(36,313)	0	0
Cash distributions to partners			(16,033)	(65,169)
Cash distributions to partners, temporary equity					(14,390)
Unit-based compensation	16,051	0	0	16,051
Series D Preferred Unit accretion, common	(4,902)			(4,902)
Series D Preferred Unit accretion, preferred					4,902
Series D Preferred Unit accretion, total	0
Other	1	0	0	1
Other, temporary equity					$ 0
Other, including temporary equity	1
Partners' capital - ending balance at Mar. 31, 2020	1,507,814	$ (104,209)	$ 756,301	$ 855,722
Temporary equity - ending balance at Mar. 31, 2020	586,837
Partners' capital and temporary equity - ending balance at Mar. 31, 2020	$ 2,094,651
Increase (Decrease) in Partners' Capital [Roll Forward]
Cash distributions paid, per unit				$ 0.60

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BASIS OF PRESENTATION	ORGANIZATION AND BASIS OF PRESENTATION Organization and Operations NuStar Energy L.P. (NYSE: NS) is a publicly held Delaware limited partnership engaged in the transportation of petroleum products and anhydrous ammonia, and the terminalling, storage and marketing of petroleum products. Unless otherwise indicated, the terms “NuStar Energy,” “NS,” “the Partnership,” “we,” “our” and “us” are used in this report to refer to NuStar Energy L.P., to one or more of our consolidated subsidiaries or to all of them taken as a whole. Our business is managed under the direction of the board of directors of NuStar GP, LLC, the general partner of our general partner, Riverwalk Logistics, L.P., both of which are indirectly wholly owned subsidiaries of ours. We conduct our operations through our subsidiaries, primarily NuStar Logistics, L.P. (NuStar Logistics) and NuStar Pipeline Operating Partnership L.P. (NuPOP). We have three business segments: pipeline, storage and fuels marketing. Recent Developments COVID-19 and OPEC+ Actions. In March 2020, the World Health Organization declared the coronavirus, or COVID-19, a pandemic as the illness spread across the globe. COVID-19 has had a severe impact on global economic activity, as government authorities have instituted stay-home orders and other measures to reduce the spread of COVID-19, and billions of people around the world have ceased their usual day-to-day activities. The scale of this decrease has significantly reduced demand for petroleum products. In March, the negative economic impact of the COVID-19 pandemic and demand deterioration was exacerbated by disputes among the Organization of Petroleum Exporting Countries and other oil producing nations (OPEC+) regarding their agreed production rates that contributed to a significant over-supply in crude, resulting in a sharp decline in, and increase in the volatility of, crude oil prices. The effects of the COVID-19 pandemic, combined with actions by OPEC+, led to a decline in our unit price and market capitalization, and we recorded a goodwill impairment charge of $225.0 million associated with our crude oil pipelines in the first quarter of 2020. Please refer to Note 3 for additional information. Selby Terminal Fire. On October 15, 2019, our terminal facility in Selby, California experienced a fire that destroyed two storage tanks and temporarily shut down the terminal . The property damage was isolated, and in the fourth quarter of 2019, we incurred losses of $5.4 million , which represent the aggregate amount of our deductibles under various insurance policies. We received insurance proceeds of $11.9 million in the first quarter of 2020 and $13.1 million in April 2020. Gains from business interruption insurance of $3.1 million for the three months ended March 31, 2020 are included in “Operating expenses” in the condensed consolidated statement of comprehensive loss. Insurance proceeds relate to cleanup costs and business interruption and are therefore included in “Cash flows from operating activities” in the consolidated statement of cash flows. We believe we have adequate insurance to offset additional costs in excess of the insurance deductibles. Basis of Presentation These unaudited condensed consolidated financial statements include the accounts of the Partnership and subsidiaries in which the Partnership has a controlling interest. Inter-partnership balances and transactions have been eliminated in consolidation. These unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (GAAP) for interim financial information and with the instructions to the Quarterly Report on Form 10-Q and Article 10 of Regulation S-X of the Securities Exchange Act of 1934. Accordingly, they do not include all of the information and notes required by GAAP for complete consolidated financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included, and all disclosures are adequate. All such adjustments are of a normal recurring nature unless disclosed otherwise. Operating results for the three months ended March 31, 2020 are not necessarily indicative of the results that may be expected for the year ending December 31, 2020 . These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2019 . We have reclassified certain previously reported amounts in the consolidated financial statements and notes to conform to current-period presentation. In the second quarter of 2019, we determined the St. Eustatius terminal and bunkering operations sold on July 29, 2019 met the requirements to be reported as discontinued operations, and as a result, we reclassified certain revenues and expenses to discontinued operations for all applicable periods presented, as further discussed in Note 3 .

NEW ACCOUNTING PRONOUNCEMENTS

NEW ACCOUNTING PRONOUNCEMENTS	3 Months Ended
	Mar. 31, 2020
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
NEW ACCOUNTING PRONOUNCEMENTS	NEW ACCOUNTING PRONOUNCEMENTS Reference Rate Reform In March 2020, the Financial Accounting Standards Board (FASB) issued guidance intended to provide relief to companies impacted by reference rate reform. The amended guidance provides optional expedients and exceptions for applying generally accepted accounting principles to contracts, hedging relationships and other transactions affected by reference rate reform if certain criteria are met. The guidance is effective as of March 12, 2020 through December 31, 2022. We adopted the guidance for the quarter ended March 31, 2020 on a prospective basis. The guidance did not have an impact on our financial position, results of operations or disclosures at transition, but we will continue to evaluate its impact on contracts and hedging relationships entered into or modified on or before December 31, 2022. Financial Disclosures about Guarantors and Issuers of Guaranteed Securities In March 2020, the Securities and Exchange Commission (SEC) issued final rules regarding presentation of financial information for guarantor subsidiaries. The final rules reduce the number of periods for which guarantor financial information is required and allow presentation of summarized financial information in lieu of separate financial statements. The guidance is effective for fiscal periods ending after January 4, 2021, with early adoption permitted. We are currently evaluating whether we will adopt these provisions early. We expect the guidance will reduce our disclosures related to guarantor financial information. Simplifying the Accounting for Income Taxes In December 2019, the FASB issued amended guidance that simplifies the accounting for income taxes, including enacted changes in tax laws in interim periods. The guidance is effective for annual and interim periods beginning after December 15, 2020, with early adoption permitted. These provisions should be applied retrospectively, prospectively, or on a modified retrospective basis depending on the area affected by the amended guidance. We are currently evaluating the impact of this amended guidance on our financial position, results of operations or disclosures and whether we will adopt these provisions early. Cloud Computing Arrangements In August 2018, the FASB issued guidance addressing a customer’s accounting for implementation costs incurred in a cloud computing arrangement (CCA) that is considered a service contract. The new guidance specifies that an entity would apply the capitalization criteria for implementation costs related to internal-use software to determine which implementation costs related to a CCA that is a service contract should be capitalized and which should be expensed. The amendments also require that capitalized implementation costs be classified in the same balance sheet line item as prepayments related to the CCA and, generally, amortized on a straight-line basis over the term of the CCA. Amortization of capitalized implementation costs should be presented in the same income statement line item as CCA service fees, and cash flows for capitalized implementation costs should be presented consistently with those related to the CCA service. The guidance is effective for annual and interim periods beginning after December 15, 2019, with early adoption permitted. Prospective adoption for eligible costs incurred on or after the date of adoption or retrospective adoption is permitted. We adopted the guidance on January 1, 2020 on a prospective basis, and the guidance did not have a material impact on our financial position, results of operations or disclosures. Disclosures for Defined Benefit Plans In August 2018, the FASB issued amended guidance that makes minor changes to the disclosure requirements for employers that sponsor defined benefit pension and/or other postretirement benefit plans. The guidance is effective for annual periods beginning after December 15, 2020, with early adoption permitted, using a retrospective approach. We are currently evaluating whether we will adopt these provisions early, but we do not expect the guidance to have a material impact on our disclosures. Credit Losses In June 2016, the FASB issued amended guidance that replaces the incurred loss model for the measurement of financial assets with the current expected credit losses (CECL) model. Under the CECL model, entities are required to consider a broader range of information to estimate expected credit losses, including historical experience, current conditions, and reasonable and supportable forecasts, which may result in earlier recognition of credit losses. The changes are effective for annual and interim periods beginning after December 15, 2019, and amendments should be applied using a modified retrospective approach. We adopted the amended guidance on January 1, 2020, and the amended guidance did not have a material impact on our financial position, results of operations or disclosures at the transition date.

IMPAIRMENTS AND DISCONTINUED OP

IMPAIRMENTS AND DISCONTINUED OPERATIONS	3 Months Ended
	Mar. 31, 2020
Discontinued Operations and Disposal Groups [Abstract]
IMPAIRMENTS AND DISCONTINUED OPERATIONS	IMPAIRMENTS AND DISCONTINUED OPERATIONS 2020 Impairment In March 2020, the COVID-19 pandemic and actions taken by OPEC+ resulted in severe disruptions in the capital and commodities markets, which led to significant decline in our unit price. As a result, our equity market capitalization fell significantly. The decline in crude oil prices and demand for petroleum products also led to a decline in expected earnings from some of our goodwill reporting units. These factors and others related to COVID-19 and OPEC+ caused us to conclude there were triggering events that occurred in March that required us to perform a goodwill impairment test as of March 31, 2020. The decline in our equity market capitalization resulted in a decline in the estimated fair value of the crude oil pipelines reporting unit. Therefore, we recognized a goodwill impairment charge of $225.0 million in the first quarter of 2020, which is reported in the pipeline segment. Our assessment did not identify any other reporting units at risk of a goodwill impairment. We calculated the estimated fair value of each of our reporting units using a weighted-average of values determined from an income approach and a market approach. The income approach involves estimating the fair value of each reporting unit by discounting its estimated future cash flows using a discount rate that would be consistent with a market participant’s assumption. The market approach bases the fair value measurement on information obtained from observed stock prices of public companies and recent merger and acquisition transaction data of comparable entities. In order to estimate the fair value of goodwill, management must make certain estimates and assumptions that affect the total fair value of the reporting unit including, among other things, an assessment of market conditions, projected cash flows, discount rates and growth rates. Management’s estimates of projected cash flows related to the reporting unit include, but are not limited to, future earnings of the reporting unit, assumptions about the use or disposition of the asset, estimated remaining life of the asset, and future expenditures necessary to maintain the asset’s existing service potential. The assumptions in the fair value measurement reflect the current market environment, industry-specific factors and company-specific factors. The decline in expected earnings from certain of our long-lived assets was also an indicator that the carrying values of these long-lived assets may not be recoverable. Prior to performing the goodwill impairment test, we tested these long-lived assets for recoverability and determined they were fully recoverable as of March 31, 2020. Management’s estimates are based on numerous assumptions about future operations and market conditions, which we believe to be reasonable but are inherently uncertain. The uncertainties underlying our assumptions and estimates could differ significantly from actual results, including with respect to the duration and severity of the COVID-19 pandemic. In the current volatile economic environment and to the extent conditions further deteriorate, we may identify additional triggering events that may require future evaluations of the recoverability of the carrying value of our long-lived assets and goodwill, which could result in further impairment charges that could be material to our results of operations. 2019 Impairments and Discontinued Operations On July 29, 2019 , we sold our St. Eustatius terminal and bunkering operations (the St. Eustatius Operations) for net proceeds of approximately $230.0 million (the St. Eustatius Disposition). During the second quarter of 2019, we determined the assets and liabilities associated with the St. Eustatius Operations met the criteria to be classified as held for sale, and as a result, we reclassified certain revenues and expenses to discontinued operations for all applicable periods presented. We determined the St. Eustatius Operations and the European operations, which we sold on November 30, 2018, met the requirements to be reported as discontinued operations since the St. Eustatius Disposition and the sale of the European operations together represented a strategic shift that would have a major impact on our operations and financial results. These sales were part of our plan to improve our debt metrics and partially fund capital projects to grow our core business in North America. We previously reported the terminal operations in our storage segment and the bunkering operations in our fuels marketing segment. On January 28, 2019, the U.S. Department of the Treasury’s Office of Foreign Assets Control added Petroleos de Venezuela, S.A. (PDVSA), at the time a customer at the St. Eustatius facility, to its List of Specially Designated Nationals and Blocked Persons (the SDN List). The inclusion of PDVSA on the SDN List required us to wind down our contracts with PDVSA. Prior to winding down such contracts, PDVSA was the St. Eustatius terminal’s largest customer. The effect of the sanctions issued against PDVSA, combined with the progression in the sale negotiations that occurred during March 2019, resulted in triggering events that caused us to evaluate the long-lived assets and goodwill associated with the St. Eustatius terminal and bunkering operations for potential impairment. With respect to the terminal operations long-lived assets, our estimates of future expected cash flows included the possibility of a near-term sale, as well as continuing to operate the terminal. The carrying value of the terminal’s long-lived assets exceeded our estimate of the total expected cash flows, indicating the long-lived assets were potentially impaired. To determine an impairment amount, we estimated the fair value of the long-lived assets for comparison to the carrying amount of those assets. Our estimate of the fair value considered the expected sales price as well as estimates generated from income and market approaches using a market participant’s assumptions. The estimated fair values resulting from the market and income approaches were consistent with the expected sales price. Therefore, we concluded that the estimated sales price, which was less than the carrying amount of the long-lived assets, represented the best estimate of fair value at March 31, 2019, and we recorded a long-lived asset impairment charge of $297.3 million in the first quarter of 2019 to reduce the carrying value of the assets to their estimated fair value. We recorded an additional impairment charge of $8.4 million in the second quarter of 2019, mainly due to additional capital expenditures incurred in the second quarter. With respect to the goodwill in the Statia Bunkering reporting unit, which consisted of our bunkering operations at the St. Eustatius terminal facility, we estimated the fair value based on the expected sales price discussed above, which is inclusive of the bunkering operations. As a result, we concluded the goodwill was impaired. Consistent with FASB’s amended goodwill impairment guidance, which we adopted in the first quarter of 2019, we measured the goodwill impairment as the difference between the reporting unit’s carrying value and its fair value. Therefore, we recognized a goodwill impairment charge of $31.1 million in the first quarter of 2019 to reduce the goodwill to $0 for the Statia Bunkering reporting unit. The impairment charges are included in “Loss from discontinued operations, net of tax” on the condensed consolidated statement of comprehensive loss. Discontinued Operations The following is a reconciliation of the major classes of line items included in “Loss from discontinued operations, net of tax” on the condensed consolidated statement of comprehensive loss: Three Months Ended March 31, 2019 (Thousands of Dollars) Revenues $ 138,643 Costs and expenses: Cost of revenues 116,602 Impairment losses 328,440 General and administrative expenses (excluding depreciation and amortization expense) 305 Total costs and expenses 445,347 Operating loss (306,704 ) Interest income, net 23 Other expense, net (4 ) Loss from discontinued operations before income tax expense (306,685 ) Income tax expense 101 Loss from discontinued operations, net of tax $ (306,786 ) The consolidated statement of cash flows has not been adjusted to separately disclose cash flows related to discontinued operations. The following table presents selected cash flow information associated with our discontinued operations: Three Months Ended March 31, 2019 (Thousands of Dollars) Capital expenditures $ (8,935 ) Significant noncash operating activities: Depreciation and amortization expense $ 7,469 Asset impairment loss $ 297,317 Goodwill impairment loss $ 31,123

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	3 Months Ended
	Mar. 31, 2020
Revenue from Contract with Customer [Abstract]
REVENUE FROM CONTRACTS WITH CUSTOMERS [Text Block]	REVENUE FROM CONTRACTS WITH CUSTOMERS Contract Assets and Contract Liabilities The following table provides information about contract assets and contract liabilities from contracts with customers: 2020 2019 Contract Assets Contract Liabilities Contract Assets Contract Liabilities (Thousands of Dollars) Balances as of January 1: Current portion $ 2,140 $ (21,083 ) $ 2,066 $ (21,579 ) Noncurrent portion 1,003 (40,289 ) 539 (38,945 ) Held for sale — — — (25,357 ) Total 3,143 (61,372 ) 2,605 (85,881 ) Activity: Additions 1,357 (11,883 ) 941 (11,094 ) Transfer to accounts receivable (1,289 ) — (1,272 ) — Transfer to revenues, including amounts reported in discontinued operations — 10,765 — 34,714 Total 68 (1,118 ) (331 ) 23,620 Balances as of March 31: Current portion 1,812 (20,421 ) 1,381 (21,798 ) Noncurrent portion 1,399 (42,069 ) 893 (40,463 ) Total $ 3,211 $ (62,490 ) $ 2,274 $ (62,261 ) As previously discussed in Note 3, the inclusion of PDVSA on the SDN List prevented us from providing services to PDVSA unless the sanctions were lifted or otherwise modified. As a result, in the first quarter of 2019 we accelerated the recognition of revenue totaling $16.3 million , representing the amount remaining from a third quarter 2018 settlement we entered into with PDVSA. Remaining Performance Obligations The following table presents our estimated revenue from contracts with customers for remaining performance obligations that has not yet been recognized, representing our contractually committed revenue as of March 31, 2020 (in thousands of dollars): 2020 (remaining) $ 407,852 2021 410,418 2022 332,087 2023 251,772 2024 185,094 Thereafter 274,160 Total $ 1,861,383 Our contractually committed revenue, for purposes of the tabular presentation above, is generally limited to customer service contracts that have fixed pricing and fixed volume terms and conditions, generally including contracts with payment obligations for take-or-pay minimum volume commitments. Disaggregation of Revenues The following table disaggregates our revenues: Three Months Ended March 31, 2020 2019 (Thousands of Dollars) Pipeline segment: Crude oil pipelines $ 91,722 $ 68,478 Refined products and ammonia pipelines (excluding lessor revenues) 103,134 85,106 Total pipeline segment revenues from contracts with customers 194,856 153,584 Lessor revenues 825 2,667 Total pipeline segment revenues 195,681 156,251 Storage segment: Throughput terminals 38,723 21,686 Storage terminals (excluding lessor revenues) 74,166 71,621 Total storage segment revenues from contracts with customers 112,889 93,307 Lessor revenues 10,328 10,193 Total storage segment revenues 123,217 103,500 Fuels marketing segment: Revenues from contracts with customers 73,902 88,079 Consolidation and intersegment eliminations (9 ) (4 ) Total revenues $ 392,791 $ 347,826

DEBT

DEBT	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
DEBT	DEBT Revolving Credit Agreement On March 6, 2020, NuStar Logistics amended its revolving credit agreement (the Revolving Credit Agreement) to, among other things, extend the maturity date from October 29, 2021 to October 27, 2023 , reduce the total amount available for borrowing from $1.2 billion to $1.0 billion and increase the rates included in the definition of Applicable Rate contained in the Revolving Credit Agreement. On April 6, 2020, NuStar Logistics amended the Revolving Credit Agreement to allow for certain transactions related to the GoZone Bonds, as defined below. As of March 31, 2020 , we had $500.0 million outstanding under the Revolving Credit Agreement. The Revolving Credit Agreement provides for U.S. dollar borrowings, which bear interest, at our option, based on an alternative base rate or a LIBOR-based rate. The interest rate on the Revolving Credit Agreement is subject to adjustment if our debt rating is downgraded (or upgraded) by certain credit rating agencies. In March 2020, S&P Global Ratings changed our rating outlook from stable to negative, and back to stable in April 2020. In April 2020, Fitch, Inc. downgraded our credit rating from BB to BB- and placed our rating on Rating Watch Negative and Moody’s Investor Service Inc. placed our rating under review for downgrade. These actions did not impact the interest rate on our Revolving Credit Agreement, which is the only debt arrangement with an interest rate that is subject to adjustment if our debt rating is downgraded (or upgraded) by certain credit rating agencies. As of March 31, 2020 , our weighted-average interest rate related to borrowings under the Revolving Credit Agreement was 3.0% . For the rolling period of four quarters ending March 31, 2020, the consolidated debt coverage ratio (as defined in the Revolving Credit Agreement) could not exceed 5.00-to-1.00 and the consolidated interest coverage ratio (as defined in the Revolving Credit Agreement) must not be less than 1.75-to-1.00. The maximum consolidated debt coverage ratio and minimum consolidated interest coverage ratio requirements may limit the amount we can borrow under the Revolving Credit Agreement to an amount less than the total amount available for borrowing. As of March 31, 2020 , we had $495.9 million available for borrowing, and we believe that we are in compliance with the covenants in the Revolving Credit Agreement. Receivables Financing Agreement NuStar Energy and NuStar Finance LLC (NuStar Finance), a special purpose entity and wholly owned subsidiary of NuStar Energy, are parties to a $125.0 million receivables financing agreement with third-party lenders (the Receivables Financing Agreement) and agreements with certain of NuStar Energy’s wholly owned subsidiaries (collectively with the Receivables Financing Agreement, the Securitization Program). NuStar Finance’s sole activity consists of purchasing receivables from NuStar Energy’s wholly owned subsidiaries that participate in the Securitization Program and providing these receivables as collateral for NuStar Finance’s revolving borrowings under the Securitization Program. NuStar Finance is a separate legal entity and the assets of NuStar Finance, including these accounts receivable, are not available to satisfy the claims of creditors of NuStar Energy, its subsidiaries selling receivables under the Securitization Program or their affiliates. The amount available for borrowing is based on the availability of eligible receivables and other customary factors and conditions. Borrowings by NuStar Finance under the Receivables Financing Agreement bear interest at the applicable bank rate, as defined under the Receivables Financing Agreement. The weighted average interest rate related to outstanding borrowings under the Securitization Program as of March 31, 2020 was 1.8% . As of March 31, 2020 , $105.9 million of our accounts receivable is included in the Securitization Program. The amount of borrowings outstanding under the Receivables Financing Agreement totaled $67.8 million as of March 31, 2020 , which is included in “Long-term debt, less current portion” on the consolidated balance sheet. Gulf Opportunity Zone Revenue Bonds In 2008, 2010 and 2011, the Parish of St. James, Louisiana issued Revenue Bonds Series 2008, Series 2010, Series 2010A, Series 2010B and Series 2011 associated with our St. James terminal expansions pursuant to the Gulf Opportunity Zone Act of 2005 (collectively, GoZone Bonds) for an aggregate $365.4 million . The interest rates on these bonds are currently based on a weekly tax-exempt bond market interest rate. Following the issuances, the proceeds were deposited with a trustee and were disbursed to us upon our request for reimbursement of expenditures related to our St. James terminal expansions. At the option of NuStar Logistics, during any period when the bonds bear interest at a daily or weekly rate, the GoZone Bonds may be redeemed in whole or in part on any interest payment date for 100% of the outstanding principal amount plus accrued interest to the redemption date. On March 4, 2020, NuStar Logistics repaid $43.3 million of GoZone Bonds with amounts that had not been used on our St. James terminal expansions and remained in trust. In addition, the holders of the GoZone Bonds may periodically require that the GoZone Bonds be repurchased, in whole or in part, requiring us to remarket the bonds. Current Maturities We expect to fund senior note maturities in 2020 and 2021 by utilizing senior note issuances in the capital markets, borrowings under our Revolving Credit Agreement or the Term Loan we entered into in April 2020, which is defined and described in Note 14 . Therefore, the senior note maturities in 2020 and 2021 are classified as long-term debt. Although the Term Loan provides us the financial flexibility to fund these maturities in the near term, we plan to continue to monitor the debt capital markets for opportunities to raise additional capital at favorable terms.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES We have contingent liabilities resulting from various litigation, claims and commitments. We record accruals for loss contingencies when losses are considered probable and can be reasonably estimated. Legal fees associated with defending the Partnership in legal matters are expensed as incurred. We accrued $3.7 million for contingent losses as of March 31, 2020 and December 31, 2019

DERIVATIVES AND FAIR VALUE MEAS

DERIVATIVES AND FAIR VALUE MEASUREMENTS	3 Months Ended
	Mar. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES AND FAIR VALUE MEASUREMENTS	DERIVATIVES AND FAIR VALUE MEASUREMENTS Derivative Instruments We utilize various derivative instruments to manage our exposure to interest rate risk and commodity price risk. Our risk management policies and procedures are designed to monitor interest rates, futures and swap positions and over-the-counter positions, as well as physical commodity volumes, grades, locations and delivery schedules, to help ensure that our hedging activities address our market risks. Derivative financial instruments associated with commodity price risk with respect to our petroleum product inventories and related firm commitments to purchase and/or sell such inventories were not material for any periods presented. Interest Rate Risk. We are a party to certain interest rate swap agreements that terminate in September 2020 to manage our exposure to changes in interest rates, which consist of forward-starting interest rate swap agreements related to a forecasted debt issuance in 2020. We entered into these swaps in order to hedge the risk of fluctuations in the required interest payments attributable to changes in the benchmark interest rate during the period from the effective date of the swap to the issuance of the forecasted debt. Under the terms of the swaps, we pay a weighted-average fixed rate of 2.8% and receive a rate based on the three-month USD LIBOR. These swaps qualify as cash flow hedges, and we designate them as such. We record mark-to-market adjustments as a component of “Accumulated other comprehensive loss” (AOCI), and the amount in AOCI will be recognized in “Interest expense, net” as the forecasted interest payments occur or if the interest payments are probable not to occur. As of March 31, 2020 and December 31, 2019 , the aggregate notional amount of forward-starting interest rate swaps totaled $250.0 million . The fair values of our interest rate swap agreements included in “Accrued liabilities” on our consolidated balance sheets were $49.0 million and $19.2 million as of March 31, 2020 and December 31, 2019 , respectively. Our forward-starting interest rate swaps had the following impact on earnings: Three Months Ended March 31, 2020 2019 (Thousands of Dollars) Loss recognized in other comprehensive income (loss) on derivative $ (29,830 ) $ (6,808 ) Loss reclassified from AOCI into interest expense, net $ (647 ) $ (1,078 ) As of March 31, 2020 , we expect to reclassify a loss of $2.2 million to “Interest expense, net” within the next twelve months associated with unwound forward-starting interest rate swaps. Fair Value Measurements We segregate the inputs used in measuring fair value into three levels: Level 1, defined as observable inputs, such as quoted prices for identical assets or liabilities in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable, such as quoted prices for similar assets or liabilities in active markets or quoted prices for identical assets or liabilities in markets that are not active; and Level 3, defined as unobservable inputs for which little or no market data exists. We consider counterparty credit risk and our own credit risk in the determination of all estimated fair values. Recurring Fair Value Measurements. Because we estimate the fair value of our forward-starting interest rate swaps using discounted cash flows, which use observable inputs such as time to maturity and market interest rates, we include interest rate swaps in Level 2 of the fair value hierarchy. Fair Value of Financial Instruments We recognize cash equivalents, receivables, payables and debt in our consolidated balance sheets at their carrying amounts. The fair values of these financial instruments, except for long-term debt other than finance leases, approximate their carrying amounts. The estimated fair values and carrying amounts of long-term debt, including the current portion and excluding finance leases, were as follows: March 31, 2020 December 31, 2019 (Thousands of Dollars) Fair value $ 2,688,613 $ 3,442,001 Carrying amount $ 3,319,248 $ 3,331,839 We have estimated the fair value of our publicly traded notes based upon quoted prices in active markets; therefore, we determined that the fair value of our publicly traded notes falls in Level 1 of the fair value hierarchy. With regard to our other debt, for which a quoted market price is not available, we have estimated the fair value using a discounted cash flow analysis using current incremental borrowing rates for similar types of borrowing arrangements and determined that the fair value falls in Level 2 of the fair value hierarchy.

SERIES D CUMULATIVE CONVERTIBLE

SERIES D CUMULATIVE CONVERTIBLE PREFERRED UNITS	3 Months Ended
	Mar. 31, 2020
Temporary Equity Disclosure [Abstract]
SERIES D CUMULATIVE COVERTIBLE PREFERRED UNITS	SERIES D CUMULATIVE CONVERTIBLE PREFERRED UNITS Distributions on the Series D Cumulative Convertible Preferred Units (Series D Preferred Units) are payable out of any legally available funds, accrue and are cumulative from the original issuance dates, and are payable on the 15th day (or next business day) of each of March, June, September and December, to holders of record on the first business day of each payment month. The distribution rate on the Series D Preferred Units is: (i) 9.75% per annum (or $0.619 per unit per distribution period) for the first two years (beginning with the September 17, 2018 distribution); (ii) 10.75% per annum (or $0.682 per unit per distribution period) for years three through five; and (iii) the greater of 13.75% per annum (or $0.872 per unit per distribution period) or the distribution per common unit thereafter . While the Series D Preferred Units are outstanding, the Partnership will be prohibited from paying distributions on any junior securities, including the common units, unless full cumulative distributions on the Series D Preferred Units (and any parity securities) have been, or contemporaneously are being, paid or set aside for payment through the most recent Series D Preferred Unit distribution payment date. Any Series D Preferred Unit distributions in excess of $0.635 per unit may be paid, in the Partnership’s sole discretion, in additional Series D Preferred Units, with the remainder paid in cash. In April 2020, our board of directors declared distributions of $0.619 per Series D Preferred Unit to be paid on June 15, 2020 .

PARTNERS' EQUITY

PARTNERS' EQUITY	3 Months Ended
	Mar. 31, 2020
Partners' Capital Notes [Abstract]
PARTNERS' EQUITY	PARTNERS' EQUITY Series A, B and C Preferred Units We allocate net income to our 8.50% Series A, 7.625% Series B and 9.00% Series C Fixed-to-Floating Rate Cumulative Redeemable Perpetual Preferred Units (collectively, the Series A, B and C Preferred Units) equal to the amount of distributions earned during the period. Distributions on our Series A, B and C Preferred Units are payable out of any legally available funds, accrue and are cumulative from the original issuance dates, and are payable on the 15th day (or next business day) of each of March, June, September and December of each year to holders of record on the first business day of each payment month as follows (until the distribution rate changes to a floating rate): Units Fixed Distribution Rate Per Unit Per Quarter Fixed Distribution Per Quarter Date at Which Distribution Rate Becomes Floating (Thousands of Dollars) Series A Preferred Units $ 0.53125 $ 4,813 December 15, 2021 Series B Preferred Units $ 0.47657 $ 7,339 June 15, 2022 Series C Preferred Units $ 0.56250 $ 3,881 December 15, 2022 In April 2020 , our board of directors declared distributions with respect to the Series A, B and C Preferred Units to be paid on June 15, 2020 . Common Limited Partners We make quarterly distributions to common unitholders of 100% of our “Available Cash,” generally defined as cash receipts less cash disbursements, including distributions to our preferred units , and cash reserves established by the general partner, in its sole discretion. These quarterly distributions are declared and paid within 45 days subsequent to each quarter-end. The common unitholders receive a distribution each quarter as determined by the board of directors, subject to limitation by the distributions in arrears, if any, on our preferred units. The following table summarizes information about quarterly cash distributions declared for our common limited partners: Quarter Ended Cash Distributions Per Unit Total Cash Distributions Record Date Payment Date (Thousands of Dollars) March 31, 2020 $ 0.40 $ 43,730 May 11, 2020 May 15, 2020 December 31, 2019 $ 0.60 $ 65,128 February 10, 2020 February 14, 2020 Accumulated Other Comprehensive Income (Loss) The balance of and changes in the components included in AOCI were as follows: Foreign Currency Translation Cash Flow Hedges Pension and Other Postretirement Benefits Total (Thousands of Dollars) Balance as of January 1, 2020 $ (43,772 ) $ (16,124 ) $ (8,000 ) $ (67,896 ) Other comprehensive (loss) income: Other comprehensive loss before reclassification adjustments (6,828 ) (29,830 ) — (36,658 ) Net gain on pension costs reclassified into other income, net — — (305 ) (305 ) Net loss on cash flow hedges reclassified into interest expense, net — 647 — 647 Other — — 3 3 Other comprehensive loss (6,828 ) (29,183 ) (302 ) (36,313 ) Balance as of March 31, 2020 $ (50,600 ) $ (45,307 ) $ (8,302 ) $ (104,209 )

NET INCOME (LOSS) PER COMMON UN

NET INCOME (LOSS) PER COMMON UNIT	3 Months Ended
	Mar. 31, 2020
Earnings Per Share [Abstract]
NET INCOME (LOSS) PER COMMON UNIT	NET INCOME (LOSS) PER COMMON UNIT Basic net income (loss) per common unit is determined pursuant to the two-class method. Under this method, all earnings are allocated to our limited partners and participating securities based on their respective rights to receive distributions earned during the period. Participating securities include restricted units awarded under our long-term incentive plans. We compute basic net income (loss) per common unit by dividing net income (loss) attributable to common units by the weighted-average number of common units outstanding during the period. Diluted net income (loss) per common unit is computed by dividing net income (loss) attributable to common units by the sum of (i) the weighted average number of common units outstanding during the period and (ii) the effect of dilutive potential common units outstanding during the period. Dilutive potential common units may include contingently issuable performance unit awards and the Series D Preferred Units. The Series D Preferred Units are convertible into common units at the option of the holder at any time on or after June 29, 2028. As such, we calculated the dilutive effect of the Series D Preferred Units using the if-converted method. The effect of the assumed conversion of the Series D Preferred Units outstanding as of the end of each period presented was antidilutive; therefore, we did not include such conversion in the computation of diluted net income (loss) per common unit. The following table details the calculation of net loss per common unit: Three Months Ended March 31, 2020 2019 (Thousands of Dollars, Except Unit and Per Unit Data) Net loss $ (147,641 ) $ (277,863 ) Distributions to preferred limited partners (30,423 ) (30,423 ) Distributions to common limited partners (43,730 ) (64,690 ) Distribution equivalent rights to restricted units (506 ) (643 ) Distributions in excess of loss $ (222,300 ) $ (373,619 ) Distributions to common limited partners $ 43,730 $ 64,690 Allocation of distributions in excess of loss (222,300 ) (373,619 ) Series D Preferred Unit accretion (4,902 ) (4,302 ) Net loss attributable to common units $ (183,472 ) $ (313,231 ) Basic weighted-average common units outstanding 108,897,400 107,531,619 Basic net loss per common unit $ (1.68 ) $ (2.91 )

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS	3 Months Ended
	Mar. 31, 2020
Statement of Cash Flows [Abstract]
STATEMENTS OF CASH FLOWS	STATEMENTS OF CASH FLOWS Changes in current assets and current liabilities were as follows: Three Months Ended March 31, 2020 2019 (Thousands of Dollars) Decrease (increase) in current assets: Accounts receivable $ 7,778 $ (15,028 ) Inventories 1,648 (2,302 ) Other current assets 7,007 4,191 Increase (decrease) in current liabilities: Accounts payable (18,082 ) 17,851 Accrued interest payable 2,680 (4,948 ) Accrued liabilities (6,804 ) (30,908 ) Taxes other than income tax (5,137 ) (2,954 ) Income tax payable 1,125 695 Changes in current assets and current liabilities $ (9,785 ) $ (33,403 ) The above changes in current assets and current liabilities differ from changes between amounts reflected in the applicable consolidated balance sheets due to: • the change in the amount accrued for capital expenditures; • the effect of foreign currency translation; • changes in the fair values of our interest rate swap agreements; and • the recognition of lease liabilities upon the adoption of ASC Topic 842. Cash flows related to interest and income taxes were as follows: Three Months Ended March 31, 2020 2019 (Thousands of Dollars) Cash paid for interest, net of amount capitalized $ 43,172 $ 47,797 Cash paid for income taxes, net of tax refunds received $ 90 $ 1,717 As of March 31, 2020 and December 31, 2019 , restricted cash, representing legally restricted funds that are unavailable for general use, is included in "Other long-term assets, net" on the consolidated balance sheets. “Cash, cash equivalents and restricted cash” on the consolidated statements of cash flows was included in the consolidated balance sheets as follows: March 31, December 31, (Thousands of Dollars) Cash and cash equivalents $ 17,694 $ 16,192 Other long-term assets, net 8,798 8,788 Cash, cash equivalents and restricted cash $ 26,492 $ 24,980

SEGMENT INFORMATION

SEGMENT INFORMATION	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION Our reportable business segments consist of the pipeline, storage and fuels marketing segments. Our segments represent strategic business units that offer different services and products. We evaluate the performance of each segment based on its respective operating income (loss), before general and administrative expenses and certain non-segmental depreciation and amortization expense. General and administrative expenses are not allocated to the operating segments since those expenses relate primarily to the overall management at the entity level. Our principal operations include the transportation of petroleum products and anhydrous ammonia, and the terminalling, storage and marketing of petroleum products. Results of operations for the reportable segments were as follows: Three Months Ended March 31, 2020 2019 (Thousands of Dollars) Revenues: Pipeline $ 195,681 $ 156,251 Storage 123,217 103,500 Fuels marketing 73,902 88,079 Consolidation and intersegment eliminations (9 ) (4 ) Total revenues $ 392,791 $ 347,826 Operating (loss) income: Pipeline $ (122,924 ) $ 67,304 Storage 48,579 32,218 Fuels marketing 6,443 1,925 Consolidation and intersegment eliminations — (32 ) Total segment operating (loss) income (67,902 ) 101,415 General and administrative expenses 22,971 25,691 Other depreciation and amortization expense 2,186 2,119 Total operating (loss) income $ (93,059 ) $ 73,605 Total assets by reportable segment were as follows: March 31, December 31, (Thousands of Dollars) Pipeline $ 3,655,177 $ 3,884,819 Storage 2,044,386 2,082,832 Fuels marketing 31,263 31,064 Total segment assets 5,730,826 5,998,715 Other partnership assets 146,994 187,277 Total consolidated assets $ 5,877,820 $ 6,185,992

CONDENSED CONSOLIDATING FINANCI

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	3 Months Ended
	Mar. 31, 2020
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS [Abstract]
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	CONDENSED CONSOLIDATING FINANCIAL STATEMENTS NuStar Energy has no operations, and its assets consist mainly of its investments in 100% indirectly owned subsidiaries, NuStar Logistics and NuPOP. The senior and subordinated notes issued by NuStar Logistics are fully and unconditionally guaranteed by NuStar Energy and NuPOP. As a result, the following condensed consolidating financial statements are presented as an alternative to providing separate financial statements for NuStar Logistics and NuPOP. Condensed Consolidating Balance Sheets March 31, 2020 (Thousands of Dollars) NuStar Energy NuStar Logistics NuPOP Non-Guarantor Subsidiaries Eliminations Consolidated Assets Cash and cash equivalents $ 251 $ 1,666 $ — $ 15,777 $ — $ 17,694 Receivables, net — 29 — 149,142 (4,504 ) 144,667 Inventories — 2,033 4,919 3,768 — 10,720 Prepaid and other current assets 216 10,331 634 3,594 — 14,775 Intercompany receivable — 1,284,697 — 374,851 (1,659,548 ) — Total current assets 467 1,298,756 5,553 547,132 (1,664,052 ) 187,856 Property, plant and equipment, net — 2,045,134 605,311 1,455,196 — 4,105,641 Intangible assets, net — 37,327 — 631,449 — 668,776 Goodwill — 50,453 170,652 559,748 — 780,853 Investment in wholly owned subsidiaries 2,628,960 1,624,851 942,556 484,606 (5,680,973 ) — Other long-term assets, net 103 70,845 32,329 31,417 — 134,694 Total assets $ 2,629,530 $ 5,127,366 $ 1,756,401 $ 3,709,548 $ (7,345,025 ) $ 5,877,820 Liabilities, Mezzanine Equity and Partners’ Equity Accounts payable $ 5,817 $ 22,459 $ 6,300 $ 39,456 $ — $ 74,032 Short-term debt and current portion of finance leases — 14,366 426 77 — 14,869 Accrued interest payable — 40,569 6 30 — 40,605 Accrued liabilities 1,054 71,282 8,266 23,575 — 104,177 Taxes other than income tax — 4,531 6,337 2,365 (4,504 ) 8,729 Income tax payable — 621 2 4,827 — 5,450 Intercompany payable 423,799 — 1,235,749 — (1,659,548 ) — Total current liabilities 430,670 153,828 1,257,086 70,330 (1,664,052 ) 247,862 Long-term debt, less current portion — 3,305,258 1,688 67,801 — 3,374,747 Deferred income tax liability — 1,499 10 9,164 — 10,673 Other long-term liabilities — 63,851 13,128 72,908 — 149,887 Series D preferred units 586,837 — — — — 586,837 Total partners’ equity 1,612,023 1,602,930 484,489 3,489,345 (5,680,973 ) 1,507,814 Total liabilities, mezzanine equity and partners’ equity $ 2,629,530 $ 5,127,366 $ 1,756,401 $ 3,709,548 $ (7,345,025 ) $ 5,877,820 Condensed Consolidating Balance Sheets December 31, 2019 (Thousands of Dollars) NuStar Energy NuStar Logistics NuPOP Non-Guarantor Subsidiaries Eliminations Consolidated Assets Cash and cash equivalents $ 176 $ 24 $ — $ 15,992 $ — $ 16,192 Receivables, net — 317 4 152,209 — 152,530 Inventories — 1,953 4,821 5,619 — 12,393 Prepaid and other current assets 61 16,325 600 4,947 — 21,933 Intercompany receivable — 1,276,839 — 610,298 (1,887,137 ) — Total current assets 237 1,295,458 5,425 789,065 (1,887,137 ) 203,048 Property, plant and equipment, net — 2,058,530 612,128 1,448,321 — 4,118,979 Intangible assets, net — 39,683 — 641,949 — 681,632 Goodwill — 149,453 170,652 685,748 — 1,005,853 Investment in wholly owned subsidiaries 2,871,540 1,743,066 1,155,855 490,826 (6,261,287 ) — Other long-term assets, net 98 111,362 32,121 32,899 — 176,480 Total assets $ 2,871,875 $ 5,397,552 $ 1,976,181 $ 4,088,808 $ (8,148,424 ) $ 6,185,992 Liabilities, Mezzanine Equity and Partners’ Equity Accounts payable $ 5,427 $ 42,064 $ 8,379 $ 53,964 $ — $ 109,834 Short-term debt and current portion of finance leases — 9,722 299 25 — 10,046 Current portion of long-term debt — 452,367 — — — 452,367 Accrued interest payable — 37,888 4 33 — 37,925 Accrued liabilities 1,425 40,514 8,461 53,885 — 104,285 Taxes other than income tax 125 7,311 5,160 185 — 12,781 Income tax payable — 492 2 3,831 — 4,325 Intercompany payable 438,857 — 1,448,280 — (1,887,137 ) — Total current liabilities 445,834 590,358 1,470,585 111,923 (1,887,137 ) 731,563 Long-term debt, less current portion — 2,871,786 1,127 62,005 — 2,934,918 Deferred income tax liability — 1,499 10 10,918 — 12,427 Other long-term liabilities — 65,577 13,774 69,588 — 148,939 Series D preferred units 581,935 — — — — 581,935 Total partners’ equity 1,844,106 1,868,332 490,685 3,834,374 (6,261,287 ) 1,776,210 Total liabilities, mezzanine equity and partners’ equity $ 2,871,875 $ 5,397,552 $ 1,976,181 $ 4,088,808 $ (8,148,424 ) $ 6,185,992 Condensed Consolidating Statements of Comprehensive (Loss) Income For the Three Months Ended March 31, 2020 (Thousands of Dollars) NuStar Energy NuStar Logistics NuPOP Non-Guarantor Subsidiaries Eliminations Consolidated Revenues $ — $ 161,302 $ 62,664 $ 168,961 $ (136 ) $ 392,791 Costs and expenses 728 184,171 37,779 263,308 (136 ) 485,850 Operating (loss) income (728 ) (22,869 ) 24,885 (94,347 ) — (93,059 ) Equity in (loss) earnings of subsidiaries (146,988 ) (118,215 ) 16,787 41,579 206,837 — Interest income (expense), net 75 (48,070 ) (319 ) 820 — (47,494 ) Other income (expense), net — 859 247 (7,595 ) — (6,489 ) (Loss) income before income tax expense (147,641 ) (188,295 ) 41,600 (59,543 ) 206,837 (147,042 ) Income tax expense — 129 — 470 — 599 Net (loss) income $ (147,641 ) $ (188,424 ) $ 41,600 $ (60,013 ) $ 206,837 $ (147,641 ) Comprehensive (loss) income $ (147,641 ) $ (217,607 ) $ 41,600 $ (67,143 ) $ 206,837 $ (183,954 ) Condensed Consolidating Statements of Comprehensive Loss For the Three Months Ended March 31, 2019 (Thousands of Dollars) NuStar Energy NuStar Logistics NuPOP Non-Guarantor Subsidiaries Eliminations Consolidated Revenues $ — $ 117,555 $ 58,353 $ 172,105 $ (187 ) $ 347,826 Costs and expenses 676 77,411 36,050 160,271 (187 ) 274,221 Operating (loss) income (676 ) 40,144 22,303 11,834 — 73,605 Equity in earnings of subsidiaries 29,491 1,339 12,738 33,285 (76,853 ) — Interest income (expense), net 108 (45,456 ) (1,933 ) 2,990 — (44,291 ) Other income (expense), net — 754 177 (140 ) — 791 Income (loss) from continuing operations before income tax expense 28,923 (3,219 ) 33,285 47,969 (76,853 ) 30,105 Income tax expense — 117 — 1,065 — 1,182 Income (loss) from continuing operations 28,923 (3,336 ) 33,285 46,904 (76,853 ) 28,923 Loss from discontinued (306,786 ) — (306,786 ) (613,572 ) 920,358 (306,786 ) Net loss $ (277,863 ) $ (3,336 ) $ (273,501 ) $ (566,668 ) $ 843,505 $ (277,863 ) Comprehensive loss $ (277,863 ) $ (9,066 ) $ (273,501 ) $ (565,764 ) $ 843,505 $ (282,689 ) (a) Includes equity in earnings (loss) of subsidiaries related to discontinued operations. Condensed Consolidating Statements of Cash Flows For the Three Months Ended March 31, 2020 (Thousands of Dollars) NuStar Energy NuStar Logistics NuPOP Non-Guarantor Subsidiaries Eliminations Consolidated Net cash provided by operating activities $ 94,676 $ 64,365 $ 265,236 $ 100,630 $ (373,479 ) $ 151,428 Cash flows from investing activities: Capital expenditures — (14,674 ) (1,506 ) (40,103 ) — (56,283 ) Change in accounts payable related to capital expenditures — (12,807 ) (3,390 ) 491 — (15,706 ) Proceeds from sale or disposition of assets — 299 48 218 — 565 Net cash used in investing activities — (27,182 ) (4,848 ) (39,394 ) — (71,424 ) Cash flows from financing activities: Debt borrowings — 178,000 — 9,200 — 187,200 Debt repayments — (148,515 ) — (3,600 ) — (152,115 ) Distributions to preferred unitholders (30,423 ) (15,212 ) (15,212 ) (15,212 ) 45,636 (30,423 ) Distributions to common unitholders (65,169 ) (32,584 ) (32,584 ) (32,589 ) 97,757 (65,169 ) Distributions to affiliates — — — (230,086 ) 230,086 — Net intercompany activity 10,469 (10,246 ) (212,484 ) 212,261 — — Payment of tax withholding for unit-based compensation (8,820 ) — — — — (8,820 ) Other, net (658 ) (6,974 ) (108 ) (22 ) — (7,762 ) Net cash used in financing activities (94,601 ) (35,531 ) (260,388 ) (60,048 ) 373,479 (77,089 ) Effect of foreign exchange rate changes on cash — — — (1,403 ) — (1,403 ) Net increase (decrease) in cash, cash equivalents and restricted cash 75 1,652 — (215 ) — 1,512 Cash, cash equivalents, and restricted cash as of the beginning of the period 176 8,812 — 15,992 — 24,980 Cash, cash equivalents and restricted cash as of the end of the period $ 251 $ 10,464 $ — $ 15,777 $ — $ 26,492 Condensed Consolidating Statements of Cash Flows For the Three Months Ended March 31, 2019 (Thousands of Dollars) NuStar Energy NuStar Logistics NuPOP Non-Guarantor Subsidiaries Eliminations Consolidated Net cash provided by operating activities $ 93,209 $ 26,732 $ 11,953 $ 113,864 $ (142,190 ) $ 103,568 Cash flows from investing activities: Capital expenditures — (87,696 ) (2,253 ) (69,480 ) — (159,429 ) Change in accounts payable related to capital expenditures — 14,894 15,532 (11,025 ) — 19,401 Proceeds from sale or disposition of assets — 46 1 32 — 79 Net cash (used in) provided by investing activities — (72,756 ) 13,280 (80,473 ) — (139,949 ) Cash flows from financing activities: Debt borrowings — 306,500 — 5,000 — 311,500 Debt repayments — (143,500 ) — (14,600 ) — (158,100 ) Distributions to preferred unitholders (30,423 ) (15,212 ) (15,212 ) (15,211 ) 45,635 (30,423 ) Distributions to common unitholders (64,367 ) (32,183 ) (32,183 ) (32,189 ) 96,555 (64,367 ) Net intercompany activity 8,948 (55,453 ) 22,164 24,341 — — Payment of tax withholding for unit-based compensation (6,366 ) — — — — (6,366 ) Other, net (893 ) (4,227 ) (2 ) (5 ) — (5,127 ) Net cash (used in) provided by financing activities (93,101 ) 55,925 (25,233 ) (32,664 ) 142,190 47,117 Effect of foreign exchange rate changes on cash — — — 154 — 154 Net increase in cash, cash equivalents and restricted cash 108 9,901 — 881 — 10,890 Cash, cash equivalents and restricted cash as of the beginning of the period 1,255 51 — 12,338 — 13,644 Cash, cash equivalents and restricted cash as of the end of the period $ 1,363 $ 9,952 $ — $ 13,219 $ — $ 24,534

SUBSEQUENT EVENT

SUBSEQUENT EVENT	3 Months Ended
	Mar. 31, 2020
Subsequent Events [Abstract]
Subsequent Events [Text Block]	SUBSEQUENT EVENT On April 19, 2020, NuStar Energy and NuStar Logistics entered into an unsecured term loan credit agreement with certain lenders and Oaktree Fund Administration, LLC, as administrative agent for the lenders (the Term Loan). The Term Loan provides for an aggregate commitment of up to $750.0 million pursuant to a three-year unsecured term loan credit facility. NuStar Logistics drew $500.0 million (the Initial Loan) on April 21, 2020 (the Initial Loan Funding Date), leaving an additional aggregate principal amount of $250.0 million , which NuStar Logistics may elect to draw, on or prior to April 19, 2021, in one or more draws, subject to certain conditions. We utilized the net proceeds of the Initial Loan to repay outstanding borrowings under our Revolving Credit Agreement. The Term Loan also bolsters our liquidity to address our senior note maturities in 2020 and early 2021. Outstanding borrowings bear interest at an aggregate rate of 12.0% per annum. The Initial Loan under the Term Loan was issued with an original issue discount in an amount equal to 3.0% of the total commitment. Additionally, NuStar Logistics will pay a commitment fee in the amount of 5.0% per annum on the average daily undrawn amount. The obligations under the Term Loan are fully and unconditionally guaranteed by NuStar Energy and NuPOP. NuStar Logistics is required to make mandatory prepayment in an amount equal to 100.0% of the proceeds received as a result of certain events, subject to certain exclusions and adjustments, such as the incurrence of additional indebtedness (excluding additional borrowings under the Revolving Credit Agreement), the issuance of equity securities and the sale of property or assets. Depending on the amount of time that has passed since the Initial Loan Funding Date, if there is a payment or prepayment (subject to certain exceptions), NuStar Logistics is required to pay, as liquidated damages and compensation for the costs of making funds available, a make-whole premium or similar amount. From the Initial Loan Funding Date through the 18-month anniversary of the Initial Loan Funding Date, such premium will be the sum of (i) the make-whole amount and (ii) 6.25% of the aggregate principal amount of borrowings then paid, prepaid or accelerated. After the 18-month anniversary of the Initial Loan Funding Date through the 30-month anniversary of the Initial Loan Funding Date, such premium will be 6.25% of the aggregate principal amount of borrowings then paid, prepaid or accelerated. Prepayments made in connection with one or more asset sales of up to an aggregate amount of $250.0 million will be subject to a lower prepayment premium. For asset sale prepayments from the Initial Loan Funding Date through the 18-month anniversary of the Initial Loan Funding Date, such premium will be 5.0% of the aggregate principal amount of borrowings then paid, prepaid or accelerated. After the 18-month anniversary of the Initial Loan Funding Date through the 30-month anniversary of the Initial Loan Funding Date, such premium will be 3.0% of the aggregate principal amount of borrowings then paid, prepaid or accelerated. There will be no premium for any prepayments of borrowings after the 30-month anniversary of the Initial Loan Funding Date. The Term Loan contains customary covenants (including ratio requirements) regarding NuStar Energy and its subsidiaries that are generally based upon and are comparable to those contained in the Revolving Credit Agreement and also contains customary events of default.

IMPAIRMENTS AND DISCONTINUED _2

IMPAIRMENTS AND DISCONTINUED OPERATIONS (Tables)	3 Months Ended
	Mar. 31, 2020
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations, Supplemental Income Statement Disclosures [Table Text Block]	The following is a reconciliation of the major classes of line items included in “Loss from discontinued operations, net of tax” on the condensed consolidated statement of comprehensive loss: Three Months Ended March 31, 2019 (Thousands of Dollars) Revenues $ 138,643 Costs and expenses: Cost of revenues 116,602 Impairment losses 328,440 General and administrative expenses (excluding depreciation and amortization expense) 305 Total costs and expenses 445,347 Operating loss (306,704 ) Interest income, net 23 Other expense, net (4 ) Loss from discontinued operations before income tax expense (306,685 ) Income tax expense 101 Loss from discontinued operations, net of tax $ (306,786 )
Discontinued Operations, Selected Cash Flow Information	The following table presents selected cash flow information associated with our discontinued operations: Three Months Ended March 31, 2019 (Thousands of Dollars) Capital expenditures $ (8,935 ) Significant noncash operating activities: Depreciation and amortization expense $ 7,469 Asset impairment loss $ 297,317 Goodwill impairment loss $ 31,123

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	3 Months Ended
	Mar. 31, 2020
Revenue from Contract with Customer [Abstract]
Contract with Customer, Asset and Liability [Table Text Block]	The following table provides information about contract assets and contract liabilities from contracts with customers: 2020 2019 Contract Assets Contract Liabilities Contract Assets Contract Liabilities (Thousands of Dollars) Balances as of January 1: Current portion $ 2,140 $ (21,083 ) $ 2,066 $ (21,579 ) Noncurrent portion 1,003 (40,289 ) 539 (38,945 ) Held for sale — — — (25,357 ) Total 3,143 (61,372 ) 2,605 (85,881 ) Activity: Additions 1,357 (11,883 ) 941 (11,094 ) Transfer to accounts receivable (1,289 ) — (1,272 ) — Transfer to revenues, including amounts reported in discontinued operations — 10,765 — 34,714 Total 68 (1,118 ) (331 ) 23,620 Balances as of March 31: Current portion 1,812 (20,421 ) 1,381 (21,798 ) Noncurrent portion 1,399 (42,069 ) 893 (40,463 ) Total $ 3,211 $ (62,490 ) $ 2,274 $ (62,261 )
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Table Text Block]	The following table presents our estimated revenue from contracts with customers for remaining performance obligations that has not yet been recognized, representing our contractually committed revenue as of March 31, 2020 (in thousands of dollars): 2020 (remaining) $ 407,852 2021 410,418 2022 332,087 2023 251,772 2024 185,094 Thereafter 274,160 Total $ 1,861,383
Disaggregation of Revenue [Table Text Block]	The following table disaggregates our revenues: Three Months Ended March 31, 2020 2019 (Thousands of Dollars) Pipeline segment: Crude oil pipelines $ 91,722 $ 68,478 Refined products and ammonia pipelines (excluding lessor revenues) 103,134 85,106 Total pipeline segment revenues from contracts with customers 194,856 153,584 Lessor revenues 825 2,667 Total pipeline segment revenues 195,681 156,251 Storage segment: Throughput terminals 38,723 21,686 Storage terminals (excluding lessor revenues) 74,166 71,621 Total storage segment revenues from contracts with customers 112,889 93,307 Lessor revenues 10,328 10,193 Total storage segment revenues 123,217 103,500 Fuels marketing segment: Revenues from contracts with customers 73,902 88,079 Consolidation and intersegment eliminations (9 ) (4 ) Total revenues $ 392,791 $ 347,826

DERIVATIVES AND FAIR VALUE ME_2

DERIVATIVES AND FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Mar. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance [Text Block]	Our forward-starting interest rate swaps had the following impact on earnings: Three Months Ended March 31, 2020 2019 (Thousands of Dollars) Loss recognized in other comprehensive income (loss) on derivative $ (29,830 ) $ (6,808 ) Loss reclassified from AOCI into interest expense, net $ (647 ) $ (1,078 )
Fair Value and Carrying Value of Debt [Table Text Block]	The estimated fair values and carrying amounts of long-term debt, including the current portion and excluding finance leases, were as follows: March 31, 2020 December 31, 2019 (Thousands of Dollars) Fair value $ 2,688,613 $ 3,442,001 Carrying amount $ 3,319,248 $ 3,331,839

PARTNERS' EQUITY (Tables)

PARTNERS' EQUITY (Tables)	3 Months Ended
	Mar. 31, 2020
Distribution Made to Preferred Limited Partner [Line Items]
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	The balance of and changes in the components included in AOCI were as follows: Foreign Currency Translation Cash Flow Hedges Pension and Other Postretirement Benefits Total (Thousands of Dollars) Balance as of January 1, 2020 $ (43,772 ) $ (16,124 ) $ (8,000 ) $ (67,896 ) Other comprehensive (loss) income: Other comprehensive loss before reclassification adjustments (6,828 ) (29,830 ) — (36,658 ) Net gain on pension costs reclassified into other income, net — — (305 ) (305 ) Net loss on cash flow hedges reclassified into interest expense, net — 647 — 647 Other — — 3 3 Other comprehensive loss (6,828 ) (29,183 ) (302 ) (36,313 ) Balance as of March 31, 2020 $ (50,600 ) $ (45,307 ) $ (8,302 ) $ (104,209 )
Preferred Limited Partner [Member]
Distribution Made to Preferred Limited Partner [Line Items]
Distributions Made to Limited Partner, by Distribution [Table Text Block]	Distributions on our Series A, B and C Preferred Units are payable out of any legally available funds, accrue and are cumulative from the original issuance dates, and are payable on the 15th day (or next business day) of each of March, June, September and December of each year to holders of record on the first business day of each payment month as follows (until the distribution rate changes to a floating rate): Units Fixed Distribution Rate Per Unit Per Quarter Fixed Distribution Per Quarter Date at Which Distribution Rate Becomes Floating (Thousands of Dollars) Series A Preferred Units $ 0.53125 $ 4,813 December 15, 2021 Series B Preferred Units $ 0.47657 $ 7,339 June 15, 2022 Series C Preferred Units $ 0.56250 $ 3,881 December 15, 2022
Common Limited Partner [Member]
Distribution Made to Preferred Limited Partner [Line Items]
Distributions Made to Limited Partner, by Distribution [Table Text Block]	The following table summarizes information about quarterly cash distributions declared for our common limited partners: Quarter Ended Cash Distributions Per Unit Total Cash Distributions Record Date Payment Date (Thousands of Dollars) March 31, 2020 $ 0.40 $ 43,730 May 11, 2020 May 15, 2020 December 31, 2019 $ 0.60 $ 65,128 February 10, 2020 February 14, 2020

NET INCOME (LOSS) PER COMMON _2

NET INCOME (LOSS) PER COMMON UNIT (Tables)	3 Months Ended
	Mar. 31, 2020
Earnings Per Share [Abstract]
Schedule of Net Income (Loss) Per Common Unit	The following table details the calculation of net loss per common unit: Three Months Ended March 31, 2020 2019 (Thousands of Dollars, Except Unit and Per Unit Data) Net loss $ (147,641 ) $ (277,863 ) Distributions to preferred limited partners (30,423 ) (30,423 ) Distributions to common limited partners (43,730 ) (64,690 ) Distribution equivalent rights to restricted units (506 ) (643 ) Distributions in excess of loss $ (222,300 ) $ (373,619 ) Distributions to common limited partners $ 43,730 $ 64,690 Allocation of distributions in excess of loss (222,300 ) (373,619 ) Series D Preferred Unit accretion (4,902 ) (4,302 ) Net loss attributable to common units $ (183,472 ) $ (313,231 ) Basic weighted-average common units outstanding 108,897,400 107,531,619 Basic net loss per common unit $ (1.68 ) $ (2.91 )

STATEMENTS OF CASH FLOWS (Table

STATEMENTS OF CASH FLOWS (Tables)	3 Months Ended
	Mar. 31, 2020
Statement of Cash Flows [Abstract]
Schedule of Changes in Current Assets and Liabilities [Table Text Block]	Changes in current assets and current liabilities were as follows: Three Months Ended March 31, 2020 2019 (Thousands of Dollars) Decrease (increase) in current assets: Accounts receivable $ 7,778 $ (15,028 ) Inventories 1,648 (2,302 ) Other current assets 7,007 4,191 Increase (decrease) in current liabilities: Accounts payable (18,082 ) 17,851 Accrued interest payable 2,680 (4,948 ) Accrued liabilities (6,804 ) (30,908 ) Taxes other than income tax (5,137 ) (2,954 ) Income tax payable 1,125 695 Changes in current assets and current liabilities $ (9,785 ) $ (33,403 )
Schedule of Supplemental Cash Flow Information [Table Text Block]	Cash flows related to interest and income taxes were as follows: Three Months Ended March 31, 2020 2019 (Thousands of Dollars) Cash paid for interest, net of amount capitalized $ 43,172 $ 47,797 Cash paid for income taxes, net of tax refunds received $ 90 $ 1,717
Schedule of Cash and Cash Equivalents [Table Text Block]	“Cash, cash equivalents and restricted cash” on the consolidated statements of cash flows was included in the consolidated balance sheets as follows: March 31, December 31, (Thousands of Dollars) Cash and cash equivalents $ 17,694 $ 16,192 Other long-term assets, net 8,798 8,788 Cash, cash equivalents and restricted cash $ 26,492 $ 24,980

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Results of operations for the reportable segments were as follows: Three Months Ended March 31, 2020 2019 (Thousands of Dollars) Revenues: Pipeline $ 195,681 $ 156,251 Storage 123,217 103,500 Fuels marketing 73,902 88,079 Consolidation and intersegment eliminations (9 ) (4 ) Total revenues $ 392,791 $ 347,826 Operating (loss) income: Pipeline $ (122,924 ) $ 67,304 Storage 48,579 32,218 Fuels marketing 6,443 1,925 Consolidation and intersegment eliminations — (32 ) Total segment operating (loss) income (67,902 ) 101,415 General and administrative expenses 22,971 25,691 Other depreciation and amortization expense 2,186 2,119 Total operating (loss) income $ (93,059 ) $ 73,605
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	Total assets by reportable segment were as follows: March 31, December 31, (Thousands of Dollars) Pipeline $ 3,655,177 $ 3,884,819 Storage 2,044,386 2,082,832 Fuels marketing 31,263 31,064 Total segment assets 5,730,826 5,998,715 Other partnership assets 146,994 187,277 Total consolidated assets $ 5,877,820 $ 6,185,992

CONDENSED CONSOLIDATING FINAN_2

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (Tables)	3 Months Ended
	Mar. 31, 2020
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS [Abstract]
Condensed Consolidating Balance Sheets [Text Block]	Condensed Consolidating Balance Sheets March 31, 2020 (Thousands of Dollars) NuStar Energy NuStar Logistics NuPOP Non-Guarantor Subsidiaries Eliminations Consolidated Assets Cash and cash equivalents $ 251 $ 1,666 $ — $ 15,777 $ — $ 17,694 Receivables, net — 29 — 149,142 (4,504 ) 144,667 Inventories — 2,033 4,919 3,768 — 10,720 Prepaid and other current assets 216 10,331 634 3,594 — 14,775 Intercompany receivable — 1,284,697 — 374,851 (1,659,548 ) — Total current assets 467 1,298,756 5,553 547,132 (1,664,052 ) 187,856 Property, plant and equipment, net — 2,045,134 605,311 1,455,196 — 4,105,641 Intangible assets, net — 37,327 — 631,449 — 668,776 Goodwill — 50,453 170,652 559,748 — 780,853 Investment in wholly owned subsidiaries 2,628,960 1,624,851 942,556 484,606 (5,680,973 ) — Other long-term assets, net 103 70,845 32,329 31,417 — 134,694 Total assets $ 2,629,530 $ 5,127,366 $ 1,756,401 $ 3,709,548 $ (7,345,025 ) $ 5,877,820 Liabilities, Mezzanine Equity and Partners’ Equity Accounts payable $ 5,817 $ 22,459 $ 6,300 $ 39,456 $ — $ 74,032 Short-term debt and current portion of finance leases — 14,366 426 77 — 14,869 Accrued interest payable — 40,569 6 30 — 40,605 Accrued liabilities 1,054 71,282 8,266 23,575 — 104,177 Taxes other than income tax — 4,531 6,337 2,365 (4,504 ) 8,729 Income tax payable — 621 2 4,827 — 5,450 Intercompany payable 423,799 — 1,235,749 — (1,659,548 ) — Total current liabilities 430,670 153,828 1,257,086 70,330 (1,664,052 ) 247,862 Long-term debt, less current portion — 3,305,258 1,688 67,801 — 3,374,747 Deferred income tax liability — 1,499 10 9,164 — 10,673 Other long-term liabilities — 63,851 13,128 72,908 — 149,887 Series D preferred units 586,837 — — — — 586,837 Total partners’ equity 1,612,023 1,602,930 484,489 3,489,345 (5,680,973 ) 1,507,814 Total liabilities, mezzanine equity and partners’ equity $ 2,629,530 $ 5,127,366 $ 1,756,401 $ 3,709,548 $ (7,345,025 ) $ 5,877,820 Condensed Consolidating Balance Sheets December 31, 2019 (Thousands of Dollars) NuStar Energy NuStar Logistics NuPOP Non-Guarantor Subsidiaries Eliminations Consolidated Assets Cash and cash equivalents $ 176 $ 24 $ — $ 15,992 $ — $ 16,192 Receivables, net — 317 4 152,209 — 152,530 Inventories — 1,953 4,821 5,619 — 12,393 Prepaid and other current assets 61 16,325 600 4,947 — 21,933 Intercompany receivable — 1,276,839 — 610,298 (1,887,137 ) — Total current assets 237 1,295,458 5,425 789,065 (1,887,137 ) 203,048 Property, plant and equipment, net — 2,058,530 612,128 1,448,321 — 4,118,979 Intangible assets, net — 39,683 — 641,949 — 681,632 Goodwill — 149,453 170,652 685,748 — 1,005,853 Investment in wholly owned subsidiaries 2,871,540 1,743,066 1,155,855 490,826 (6,261,287 ) — Other long-term assets, net 98 111,362 32,121 32,899 — 176,480 Total assets $ 2,871,875 $ 5,397,552 $ 1,976,181 $ 4,088,808 $ (8,148,424 ) $ 6,185,992 Liabilities, Mezzanine Equity and Partners’ Equity Accounts payable $ 5,427 $ 42,064 $ 8,379 $ 53,964 $ — $ 109,834 Short-term debt and current portion of finance leases — 9,722 299 25 — 10,046 Current portion of long-term debt — 452,367 — — — 452,367 Accrued interest payable — 37,888 4 33 — 37,925 Accrued liabilities 1,425 40,514 8,461 53,885 — 104,285 Taxes other than income tax 125 7,311 5,160 185 — 12,781 Income tax payable — 492 2 3,831 — 4,325 Intercompany payable 438,857 — 1,448,280 — (1,887,137 ) — Total current liabilities 445,834 590,358 1,470,585 111,923 (1,887,137 ) 731,563 Long-term debt, less current portion — 2,871,786 1,127 62,005 — 2,934,918 Deferred income tax liability — 1,499 10 10,918 — 12,427 Other long-term liabilities — 65,577 13,774 69,588 — 148,939 Series D preferred units 581,935 — — — — 581,935 Total partners’ equity 1,844,106 1,868,332 490,685 3,834,374 (6,261,287 ) 1,776,210 Total liabilities, mezzanine equity and partners’ equity $ 2,871,875 $ 5,397,552 $ 1,976,181 $ 4,088,808 $ (8,148,424 ) $ 6,185,992
Condensed Consolidating Statements of Comprehensive Income (Loss) [Table Text Block]	Condensed Consolidating Statements of Comprehensive (Loss) Income For the Three Months Ended March 31, 2020 (Thousands of Dollars) NuStar Energy NuStar Logistics NuPOP Non-Guarantor Subsidiaries Eliminations Consolidated Revenues $ — $ 161,302 $ 62,664 $ 168,961 $ (136 ) $ 392,791 Costs and expenses 728 184,171 37,779 263,308 (136 ) 485,850 Operating (loss) income (728 ) (22,869 ) 24,885 (94,347 ) — (93,059 ) Equity in (loss) earnings of subsidiaries (146,988 ) (118,215 ) 16,787 41,579 206,837 — Interest income (expense), net 75 (48,070 ) (319 ) 820 — (47,494 ) Other income (expense), net — 859 247 (7,595 ) — (6,489 ) (Loss) income before income tax expense (147,641 ) (188,295 ) 41,600 (59,543 ) 206,837 (147,042 ) Income tax expense — 129 — 470 — 599 Net (loss) income $ (147,641 ) $ (188,424 ) $ 41,600 $ (60,013 ) $ 206,837 $ (147,641 ) Comprehensive (loss) income $ (147,641 ) $ (217,607 ) $ 41,600 $ (67,143 ) $ 206,837 $ (183,954 ) Condensed Consolidating Statements of Comprehensive Loss For the Three Months Ended March 31, 2019 (Thousands of Dollars) NuStar Energy NuStar Logistics NuPOP Non-Guarantor Subsidiaries Eliminations Consolidated Revenues $ — $ 117,555 $ 58,353 $ 172,105 $ (187 ) $ 347,826 Costs and expenses 676 77,411 36,050 160,271 (187 ) 274,221 Operating (loss) income (676 ) 40,144 22,303 11,834 — 73,605 Equity in earnings of subsidiaries 29,491 1,339 12,738 33,285 (76,853 ) — Interest income (expense), net 108 (45,456 ) (1,933 ) 2,990 — (44,291 ) Other income (expense), net — 754 177 (140 ) — 791 Income (loss) from continuing operations before income tax expense 28,923 (3,219 ) 33,285 47,969 (76,853 ) 30,105 Income tax expense — 117 — 1,065 — 1,182 Income (loss) from continuing operations 28,923 (3,336 ) 33,285 46,904 (76,853 ) 28,923 Loss from discontinued (306,786 ) — (306,786 ) (613,572 ) 920,358 (306,786 ) Net loss $ (277,863 ) $ (3,336 ) $ (273,501 ) $ (566,668 ) $ 843,505 $ (277,863 ) Comprehensive loss $ (277,863 ) $ (9,066 ) $ (273,501 ) $ (565,764 ) $ 843,505 $ (282,689 ) (a) Includes equity in earnings (loss) of subsidiaries related to discontinued operations.
Condensed Consolidating Statements of Cash Flows [Text Block]	Condensed Consolidating Statements of Cash Flows For the Three Months Ended March 31, 2020 (Thousands of Dollars) NuStar Energy NuStar Logistics NuPOP Non-Guarantor Subsidiaries Eliminations Consolidated Net cash provided by operating activities $ 94,676 $ 64,365 $ 265,236 $ 100,630 $ (373,479 ) $ 151,428 Cash flows from investing activities: Capital expenditures — (14,674 ) (1,506 ) (40,103 ) — (56,283 ) Change in accounts payable related to capital expenditures — (12,807 ) (3,390 ) 491 — (15,706 ) Proceeds from sale or disposition of assets — 299 48 218 — 565 Net cash used in investing activities — (27,182 ) (4,848 ) (39,394 ) — (71,424 ) Cash flows from financing activities: Debt borrowings — 178,000 — 9,200 — 187,200 Debt repayments — (148,515 ) — (3,600 ) — (152,115 ) Distributions to preferred unitholders (30,423 ) (15,212 ) (15,212 ) (15,212 ) 45,636 (30,423 ) Distributions to common unitholders (65,169 ) (32,584 ) (32,584 ) (32,589 ) 97,757 (65,169 ) Distributions to affiliates — — — (230,086 ) 230,086 — Net intercompany activity 10,469 (10,246 ) (212,484 ) 212,261 — — Payment of tax withholding for unit-based compensation (8,820 ) — — — — (8,820 ) Other, net (658 ) (6,974 ) (108 ) (22 ) — (7,762 ) Net cash used in financing activities (94,601 ) (35,531 ) (260,388 ) (60,048 ) 373,479 (77,089 ) Effect of foreign exchange rate changes on cash — — — (1,403 ) — (1,403 ) Net increase (decrease) in cash, cash equivalents and restricted cash 75 1,652 — (215 ) — 1,512 Cash, cash equivalents, and restricted cash as of the beginning of the period 176 8,812 — 15,992 — 24,980 Cash, cash equivalents and restricted cash as of the end of the period $ 251 $ 10,464 $ — $ 15,777 $ — $ 26,492 Condensed Consolidating Statements of Cash Flows For the Three Months Ended March 31, 2019 (Thousands of Dollars) NuStar Energy NuStar Logistics NuPOP Non-Guarantor Subsidiaries Eliminations Consolidated Net cash provided by operating activities $ 93,209 $ 26,732 $ 11,953 $ 113,864 $ (142,190 ) $ 103,568 Cash flows from investing activities: Capital expenditures — (87,696 ) (2,253 ) (69,480 ) — (159,429 ) Change in accounts payable related to capital expenditures — 14,894 15,532 (11,025 ) — 19,401 Proceeds from sale or disposition of assets — 46 1 32 — 79 Net cash (used in) provided by investing activities — (72,756 ) 13,280 (80,473 ) — (139,949 ) Cash flows from financing activities: Debt borrowings — 306,500 — 5,000 — 311,500 Debt repayments — (143,500 ) — (14,600 ) — (158,100 ) Distributions to preferred unitholders (30,423 ) (15,212 ) (15,212 ) (15,211 ) 45,635 (30,423 ) Distributions to common unitholders (64,367 ) (32,183 ) (32,183 ) (32,189 ) 96,555 (64,367 ) Net intercompany activity 8,948 (55,453 ) 22,164 24,341 — — Payment of tax withholding for unit-based compensation (6,366 ) — — — — (6,366 ) Other, net (893 ) (4,227 ) (2 ) (5 ) — (5,127 ) Net cash (used in) provided by financing activities (93,101 ) 55,925 (25,233 ) (32,664 ) 142,190 47,117 Effect of foreign exchange rate changes on cash — — — 154 — 154 Net increase in cash, cash equivalents and restricted cash 108 9,901 — 881 — 10,890 Cash, cash equivalents and restricted cash as of the beginning of the period 1,255 51 — 12,338 — 13,644 Cash, cash equivalents and restricted cash as of the end of the period $ 1,363 $ 9,952 $ — $ 13,219 $ — $ 24,534

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION Narrative 1 (Details)	3 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of business segments	3

ORGANIZATION AND BASIS OF PRE_3

ORGANIZATION AND BASIS OF PRESENTATION Narrative 2 (Details) - USD ($) $ in Thousands	Oct. 15, 2019	Apr. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Unusual or Infrequent Item, or Both [Line Items]
Goodwill impairment loss			$ 225,000		$ 0
Impact of fire at Selby, CA terminal	our terminal facility in Selby, California experienced a fire that destroyed two storage tanks and temporarily shut down the terminal
Selby, California Fire [Member]
Unusual or Infrequent Item, or Both [Line Items]
Loss, property damage				$ 5,400
Insurance proceeds received			11,900
Selby, California Fire [Member] | Business Interruption Loss from Selby, California Fire [Member]
Unusual or Infrequent Item, or Both [Line Items]
Insurance proceeds received			3,100
Selby, California Fire [Member] | Subsequent Event [Member]
Unusual or Infrequent Item, or Both [Line Items]
Insurance proceeds received		$ 13,100
Crude Oil Pipelines [Member]
Unusual or Infrequent Item, or Both [Line Items]
Goodwill impairment loss			$ 225,000

IMPAIRMENTS AND DISCONTINUED _3

IMPAIRMENTS AND DISCONTINUED OPERATIONS Narrative (Details) - USD ($) $ in Thousands	Jul. 29, 2019	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2019
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Goodwill impairment loss		$ 225,000		$ 0
Asset impairment losses			$ 8,400	297,300
Goodwill		780,853			$ 1,005,853
The St. Eustatius Disposition [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale	$ 230,000
Crude Oil Pipelines [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Goodwill impairment loss		$ 225,000
St. Eustatius Bunkers [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Goodwill impairment loss				31,100
Goodwill				$ 0

IMPAIRMENTS AND DISCONTINUED _4

IMPAIRMENTS AND DISCONTINUED OPERATIONS Table 1 (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Discontinued Operations and Disposal Groups [Abstract]
Revenues		$ 138,643
Cost of revenues		116,602
Impairment losses		328,440
General and administrative expenses (excluding depreciation and amortization expense)		305
Total costs and expenses		445,347
Operating income (loss)		(306,704)
Interest income, net		23
Other expense, net		(4)
(Loss) income from discontinued operations before income tax expense		(306,685)
Income tax expense		101
(Loss) income from discontinued operations, net of tax	$ 0	$ (306,786)

IMPAIRMENTS AND DISCONTINUED _5

IMPAIRMENTS AND DISCONTINUED OPERATIONS Table 2 (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Asset impairment loss		$ 8,400	$ 297,300
Goodwill impairment loss	$ 225,000		0
Discontinued operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Capital expenditures			(8,935)
Depreciation and amortization expense			7,469
Asset impairment loss			297,317
Goodwill impairment loss			$ 31,123

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CUSTOMERS Table 1 - Contract Assets and Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Contract assets
Noncurrent portion	$ 1,399	$ 893	$ 1,003	$ 539
Total	3,211	2,274	3,143	2,605
Additions	1,357	941
Transfer to accounts receivable	(1,289)	(1,272)
Total activity	68	(331)
Contract liabilities
Noncurrent portion	(42,069)	(40,463)	(40,289)	(38,945)
Total	(62,490)	(62,261)	(61,372)	(85,881)
Additions	(11,883)	(11,094)
Transfer to revenues, including amounts reported in discontinued operations	10,765	34,714
Total activity	(1,118)	23,620
Other current assets
Contract assets
Current portion/Held for sale	1,812	1,381	2,140	2,066
Accrued liabilities
Contract liabilities
Current portion/Held for sale	$ (20,421)	$ (21,798)	(21,083)	(21,579)
Assets held for sale
Contract assets
Current portion/Held for sale			0	0
Liabilities held for sale
Contract liabilities
Current portion/Held for sale			$ 0	$ (25,357)

REVENUE FROM CONTRACTS WITH C_4

REVENUE FROM CONTRACTS WITH CUSTOMERS Narrative 1 (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenue recognized	$ 10,765	$ 34,714
Petroleos de Venezuela, S.A. (PDVSA) [Member]
Revenue recognized		$ 16,300

REVENUE FROM CONTRACTS WITH C_5

REVENUE FROM CONTRACTS WITH CUSTOMERS Table 2 - Expected Timing of Satisfaction of Performance Obligations (Details) $ in Thousands	Mar. 31, 2020USD ($)
Revenue from Contract with Customer [Abstract]
Revenue, remaining performance obligation, amount	$ 1,861,383
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-04-01
Revenue from Contract with Customer [Abstract]
Revenue, remaining performance obligation, amount	$ 407,852
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period	9 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue from Contract with Customer [Abstract]
Revenue, remaining performance obligation, amount	$ 410,418
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue from Contract with Customer [Abstract]
Revenue, remaining performance obligation, amount	$ 332,087
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue from Contract with Customer [Abstract]
Revenue, remaining performance obligation, amount	$ 251,772
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue from Contract with Customer [Abstract]
Revenue, remaining performance obligation, amount	$ 185,094
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue from Contract with Customer [Abstract]
Revenue, remaining performance obligation, amount	$ 274,160
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period

REVENUE FROM CONTRACTS WITH C_6

REVENUE FROM CONTRACTS WITH CUSTOMERS Table 3 - Disaggregation of Revenues (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Disaggregation of Revenue [Line Items]
Total revenues	$ 392,791	$ 347,826
Intersegment Eliminations [Member]
Disaggregation of Revenue [Line Items]
Total revenues	(9)	(4)
Pipeline Segment
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers	194,856	153,584
Lessor revenues	825	2,667
Total revenues	195,681	156,251
Pipeline Segment | Crude Oil Pipelines [Member]
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers	91,722	68,478
Pipeline Segment | Refined Products and Ammonia Pipelines [Member]
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers	103,134	85,106
Storage Segment
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers	112,889	93,307
Lessor revenues	10,328	10,193
Total revenues	123,217	103,500
Storage Segment | Throughput Terminal [Member]
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers	38,723	21,686
Storage Segment | Storage Terminal [Member]
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers	74,166	71,621
Fuels Marketing Segment
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers	73,902	88,079
Total revenues	$ 73,902	$ 88,079

DEBT Narrative (Details)

DEBT Narrative (Details) - USD ($) $ in Thousands	Mar. 04, 2020	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Debt Instrument [Line Items]
Amount repaid		$ 104,615	$ 63,600
Revolving Credit Agreement [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity		1,000,000		$ 1,200,000
Long-term debt		$ 500,000
Interest rate at period end - Revolving Credit Agreement		3.00%
Covenant terms		For the rolling period of four quarters ending March 31, 2020, the consolidated debt coverage ratio (as defined in the Revolving Credit Agreement) could not exceed 5.00-to-1.00 and the consolidated interest coverage ratio (as defined in the Revolving Credit Agreement) must not be less than 1.75-to-1.00.
Current remaining borrowing capacity		$ 495,900
Receivables Financing Agreement [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity		125,000
Long-term debt		$ 67,800
Weighted average interest rate		1.80%
Collateral amount		$ 105,900
GoZone Bonds [Member]
Debt Instrument [Line Items]
Long-term debt				$ 365,400
Debt instrument, redemption, description		At the option of NuStar Logistics, during any period when the bonds bear interest at a daily or weekly rate, the GoZone Bonds may be redeemed in whole or in part on any interest payment date for 100% of the outstanding principal amount plus accrued interest to the redemption date.
Amount repaid	$ 43,300

COMMITMENTS AND CONTINGENCIES N

COMMITMENTS AND CONTINGENCIES Narrative (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Loss contingency accrual, at carrying value	$ 3.7	$ 3.7

DERIVATIVES AND FAIR VALUE ME_3

DERIVATIVES AND FAIR VALUE MEASUREMENTS Narrative (Details) - Interest rate swaps - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Cash Flow Hedges
Derivative Instruments, Gain (Loss) [Line Items]
Interest rate swaps, interest rate paid	2.80%
Interest rate swaps, interest rate received	receive a rate based on the three-month USD LIBOR.
Notional amount of forward-starting interest rate swaps that terminate in September 2020	$ 250	$ 250
Other Current Liabilities [Member] | Designated as Hedging Instruments | Fair Value, Inputs, Level 2 [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Liability derivatives	$ 49	$ 19.2

DERIVATIVES AND FAIR VALUE ME_4

DERIVATIVES AND FAIR VALUE MEASUREMENTS Table 1 - Impact of Derivatives on Earnings (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) to be reclassified during next 12 months, forward-starting interest rate swaps	$ (2,200)
Interest rate swaps | Other comprehensive income | Designated as Hedging Instruments | Cash Flow Hedges
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized in other comprehensive income (loss) on derivative	(29,830)	$ (6,808)
Interest rate swaps | Interest expense, net | Designated as Hedging Instruments | Cash Flow Hedges
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) reclassified from AOCI into interest expense, net	$ (647)	$ (1,078)

DERIVATIVES AND FAIR VALUE ME_5

DERIVATIVES AND FAIR VALUE MEASUREMENTS Table 2 - Estimated Fair Values and Carrying Amounts of Long-Term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair value, long-term debt	$ 2,688,613	$ 3,442,001
Long-term debt, including current portion and excluding finance leases	$ 3,319,248	$ 3,331,839

SERIES D CUMULATIVE CONVERTIB_2

SERIES D CUMULATIVE CONVERTIBLE PREFERRED UNITS Narrative (Details) - Series D Preferred Limited Partner [Member] - $ / shares	3 Months Ended
	Jun. 30, 2020	Mar. 31, 2020
Preferred Stock, Distributions, Period - June 29, 2018 to June 28, 2020 [Member]
Class of Stock [Line Items]
Preferred units distribution percentage		9.75%
Preferred stock, dividend amount, per unit		$ 0.619
Preferred Stock, Distributions, Period - June 29, 2020 to June 28, 2023 [Member]
Class of Stock [Line Items]
Preferred units distribution percentage		10.75%
Preferred stock, dividend amount, per unit		$ 0.682
Preferred Stock, Distributions, Period - June 29, 2023 and thereafter [Member]
Class of Stock [Line Items]
Preferred units, dividend payment rate, variable		the greater of 13.75% per annum (or $0.872 per unit per distribution period) or the distribution per common unit thereafter
Preferred Stock Distributions, Period - June 16, 2019 and thereafter [Member]
Class of Stock [Line Items]
Required amount of per unit cash dividends to permit dividend paid in kind		$ 0.635
Subsequent Event [Member]
Class of Stock [Line Items]
Preferred unit distribution	$ 0.619
Minimum [Member] | Preferred Stock, Distributions, Period - June 29, 2023 and thereafter [Member]
Class of Stock [Line Items]
Preferred units distribution percentage		13.75%
Preferred stock, dividend amount, per unit		$ 0.872

PARTNERS' EQUITY Table 1 - Cash

PARTNERS' EQUITY Table 1 - Cash Distributions - Preferred Units (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Series A Preferred Limited Partner [Member]
Distribution Made to Preferred Limited Partner [Line Items]
Preferred units distribution percentage	8.50%
Preferred unit distribution	$ 0.53125
Fixed distribution per quarter	$ 4,813
Series B Preferred Limited Partner [Member]
Distribution Made to Preferred Limited Partner [Line Items]
Preferred units distribution percentage	7.625%
Preferred unit distribution	$ 0.47657
Fixed distribution per quarter	$ 7,339
Series C Preferred Limited Partner [Member]
Distribution Made to Preferred Limited Partner [Line Items]
Preferred units distribution percentage	9.00%
Preferred unit distribution	$ 0.56250
Fixed distribution per quarter	$ 3,881
Preferred Limited Partner [Member]
Distribution Made to Preferred Limited Partner [Line Items]
Fixed distribution per quarter	$ 16,033	$ 16,033

PARTNERS' EQUITY Narrative (Det

PARTNERS' EQUITY Narrative (Details)	3 Months Ended
	Mar. 31, 2020
Class of Stock [Line Items]
Percent of Available Cash distributed	100.00%
Number of days within which distribution is paid to common unitholders	45

PARTNERS' EQUITY Table 2 - Cash

PARTNERS' EQUITY Table 2 - Cash Distributions Declared - Common Limited Partners (Details) - Common Limited Partner [Member] - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Distribution Made to Common Limited Partners [Line Items]
Cash distributions per unit	$ 0.40	$ 0.60
Cash distributions applicable to common unitholders (distribution earned)	$ 43,730	$ 65,128
Distribution date of record (distribution earned)	May 11, 2020	Feb. 10, 2020
Distribution payment date (distribution earned)	May 15, 2020	Feb. 14, 2020

PARTNERS' EQUITY Table 3 - Bala

PARTNERS' EQUITY Table 3 - Balance of and Changes in Accumulated Other Comprehensive Income (Loss) (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2020USD ($)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance as of January 1, 2020	$ (67,896)
Balance as of March 31, 2020	(104,209)
Foreign Currency Translation
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance as of January 1, 2020	(43,772)
Other comprehensive income (loss) before reclassification adjustments	(6,828)
Other	0
Other comprehensive income (loss)	(6,828)
Balance as of March 31, 2020	(50,600)
Cash Flow Hedges
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance as of January 1, 2020	(16,124)
Other comprehensive income (loss) before reclassification adjustments	(29,830)
Other	0
Other comprehensive income (loss)	(29,183)
Balance as of March 31, 2020	(45,307)
Pension and Other Postretirement Benefits
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance as of January 1, 2020	(8,000)
Other comprehensive income (loss) before reclassification adjustments	0
Other	3
Other comprehensive income (loss)	(302)
Balance as of March 31, 2020	(8,302)
Total
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance as of January 1, 2020	(67,896)
Other comprehensive income (loss) before reclassification adjustments	(36,658)
Other	3
Other comprehensive income (loss)	(36,313)
Balance as of March 31, 2020	(104,209)
Other income, net | Foreign Currency Translation
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net (gain) loss reclassified from AOCI	0
Other income, net | Cash Flow Hedges
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net (gain) loss reclassified from AOCI	0
Other income, net | Pension and Other Postretirement Benefits
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net (gain) loss reclassified from AOCI	(305)
Other income, net | Total
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net (gain) loss reclassified from AOCI	(305)
Interest expense, net | Foreign Currency Translation
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net (gain) loss reclassified from AOCI	0
Interest expense, net | Cash Flow Hedges
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net (gain) loss reclassified from AOCI	647
Interest expense, net | Pension and Other Postretirement Benefits
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net (gain) loss reclassified from AOCI	0
Interest expense, net | Total
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net (gain) loss reclassified from AOCI	$ 647

NET INCOME (LOSS) PER COMMON _3

NET INCOME (LOSS) PER COMMON UNIT Table - Net Income (Loss) per Common Unit (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Earnings Per Share [Abstract]
Net income (loss)	$ (147,641)	$ (277,863)
Distributions to preferred limited partners	(30,423)	(30,423)
Distributions to common limited partners	(43,730)	(64,690)
Distribution equivalent rights to restricted units	(506)	(643)
Distributions in excess of loss	(222,300)	(373,619)
Distributions to common limited partners	43,730	64,690
Allocation of distributions in excess of loss	(222,300)	(373,619)
Series D Preferred Unit accretion	(4,902)	(4,302)
Net loss attributable to common units	$ (183,472)	$ (313,231)
Basic weighted-average common units outstanding	108,897,400	107,531,619
Basic net income (loss) per common unit	$ (1.68)	$ (2.91)

STATEMENTS OF CASH FLOWS Table

STATEMENTS OF CASH FLOWS Table 1 - Changes in Current Assets and Current Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Decrease (increase) in current assets:
Accounts receivable	$ 7,778	$ (15,028)
Inventories	1,648	(2,302)
Other current assets	7,007	4,191
Increase (decrease) in current liabilities:
Accounts payable	(18,082)	17,851
Accrued interest payable	2,680	(4,948)
Accrued liabilities	(6,804)	(30,908)
Taxes other than income tax	(5,137)	(2,954)
Income tax payable	1,125	695
Changes in current assets and current liabilities	$ (9,785)	$ (33,403)

STATEMENTS OF CASH FLOWS Tabl_2

STATEMENTS OF CASH FLOWS Table 2 - Cash Flows Related to Interest and Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Statement of Cash Flows [Abstract]
Cash paid for interest, net of amount capitalized	$ 43,172	$ 47,797
Cash paid for income taxes, net of tax refunds received	$ 90	$ 1,717

STATEMENTS OF CASH FLOWS Tabl_3

STATEMENTS OF CASH FLOWS Table 3 - Reconciliation of Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
Restricted Cash and Cash Equivalents Items [Line Items]
Cash and cash equivalents	$ 17,694	$ 16,192
Cash, cash equivalents and restricted cash	26,492	24,980	$ 24,534	$ 13,644
Cash and cash equivalents [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Cash and cash equivalents	17,694	16,192
Other long-term assets, net [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Cash, cash equivalents and restricted cash	$ 8,798	$ 8,788

SEGMENT INFORMATION Table 1 - R

SEGMENT INFORMATION Table 1 - Results of Operations (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenues:
Total revenues	$ 392,791	$ 347,826
Operating income:
General and administrative expenses	22,971	25,691
Other depreciation and amortization expense	2,186	2,119
Operating income (loss)	(93,059)	73,605
Pipeline Segment
Revenues:
Total revenues	195,681	156,251
Storage Segment
Revenues:
Total revenues	123,217	103,500
Fuels Marketing Segment
Revenues:
Total revenues	73,902	88,079
Total segment
Operating income:
Operating income (loss)	(67,902)	101,415
Total segment | Pipeline Segment
Operating income:
Operating income (loss)	(122,924)	67,304
Total segment | Storage Segment
Operating income:
Operating income (loss)	48,579	32,218
Total segment | Fuels Marketing Segment
Operating income:
Operating income (loss)	6,443	1,925
Intersegment Eliminations [Member]
Revenues:
Total revenues	(9)	(4)
Operating income:
Operating income (loss)	0	(32)
Consolidation and intersegment eliminations
Operating income:
General and administrative expenses	22,971	25,691
Other depreciation and amortization expense	$ 2,186	$ 2,119

SEGMENT INFORMATION Table 2 - A

SEGMENT INFORMATION Table 2 - Assets by Reportable Segment (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Segment Information
Total assets	$ 5,877,820	$ 6,185,992
Total segment assets
Segment Information
Total assets	5,730,826	5,998,715
Total segment assets | Pipeline Segment
Segment Information
Total assets	3,655,177	3,884,819
Total segment assets | Storage Segment
Segment Information
Total assets	2,044,386	2,082,832
Total segment assets | Fuels Marketing Segment
Segment Information
Total assets	31,263	31,064
Other partnership assets
Segment Information
Total assets	$ 146,994	$ 187,277

CONDENSED CONSOLIDATING FINAN_3

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS Narrative (Details) - NuStar Energy	3 Months Ended
	Mar. 31, 2020
NuPOP
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest	100.00%
NuStar Logistics
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest	100.00%

CONDENSED CONSOLIDATING FINAN_4

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS Table 1 - Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
Assets
Cash and cash equivalents	$ 17,694	$ 16,192
Receivables, net	144,667	152,530
Inventories	10,720	12,393
Prepaid and other current assets	14,775	21,933
Intercompany receivable	0	0
Total current assets	187,856	203,048
Property, plant and equipment, net	4,105,641	4,118,979
Intangible assets, net	668,776	681,632
Goodwill	780,853	1,005,853
Investment in wholly owned subsidiaries	0	0
Other long-term assets, net	134,694	176,480
Total assets	5,877,820	6,185,992
Liabilities, Mezzanine Equity and Partners’ Equity
Accounts payable	74,032	109,834
Short-term debt and current portion of finance leases	14,869	10,046
Current portion of long-term debt	0	452,367
Accrued interest payable	40,605	37,925
Accrued liabilities	104,177	104,285
Taxes other than income tax	8,729	12,781
Income tax payable	5,450	4,325
Intercompany payable	0	0
Total current liabilities	247,862	731,563
Long-term debt, less current portion	3,374,747	2,934,918
Deferred income tax liability	10,673	12,427
Other long-term liabilities	149,887	148,939
Series D preferred units	586,837	581,935	$ 568,293	$ 563,992
Total partners' equity	1,507,814	1,776,210	$ 1,888,677	$ 2,257,731
Total liabilities, mezzanine equity and partners’ equity	5,877,820	6,185,992
Eliminations [Member]
Assets
Cash and cash equivalents	0	0
Receivables, net	(4,504)	0
Inventories	0	0
Prepaid and other current assets	0	0
Intercompany receivable	(1,659,548)	(1,887,137)
Total current assets	(1,664,052)	(1,887,137)
Property, plant and equipment, net	0	0
Intangible assets, net	0	0
Goodwill	0	0
Investment in wholly owned subsidiaries	(5,680,973)	(6,261,287)
Other long-term assets, net	0	0
Total assets	(7,345,025)	(8,148,424)
Liabilities, Mezzanine Equity and Partners’ Equity
Accounts payable	0	0
Short-term debt and current portion of finance leases	0	0
Current portion of long-term debt		0
Accrued interest payable	0	0
Accrued liabilities	0	0
Taxes other than income tax	(4,504)	0
Income tax payable	0	0
Intercompany payable	(1,659,548)	(1,887,137)
Total current liabilities	(1,664,052)	(1,887,137)
Long-term debt, less current portion	0	0
Deferred income tax liability	0	0
Other long-term liabilities	0	0
Series D preferred units	0	0
Total partners' equity	(5,680,973)	(6,261,287)
Total liabilities, mezzanine equity and partners’ equity	(7,345,025)	(8,148,424)
Parent Company Guarantor [Member] | NuStar Energy | Reportable Legal Entities [Member]
Assets
Cash and cash equivalents	251	176
Receivables, net	0	0
Inventories	0	0
Prepaid and other current assets	216	61
Intercompany receivable	0	0
Total current assets	467	237
Property, plant and equipment, net	0	0
Intangible assets, net	0	0
Goodwill	0	0
Investment in wholly owned subsidiaries	2,628,960	2,871,540
Other long-term assets, net	103	98
Total assets	2,629,530	2,871,875
Liabilities, Mezzanine Equity and Partners’ Equity
Accounts payable	5,817	5,427
Short-term debt and current portion of finance leases	0	0
Current portion of long-term debt		0
Accrued interest payable	0	0
Accrued liabilities	1,054	1,425
Taxes other than income tax	0	125
Income tax payable	0	0
Intercompany payable	423,799	438,857
Total current liabilities	430,670	445,834
Long-term debt, less current portion	0	0
Deferred income tax liability	0	0
Other long-term liabilities	0	0
Series D preferred units	586,837	581,935
Total partners' equity	1,612,023	1,844,106
Total liabilities, mezzanine equity and partners’ equity	2,629,530	2,871,875
Subsidiary Issuer [Member] | NuStar Logistics | Reportable Legal Entities [Member]
Assets
Cash and cash equivalents	1,666	24
Receivables, net	29	317
Inventories	2,033	1,953
Prepaid and other current assets	10,331	16,325
Intercompany receivable	1,284,697	1,276,839
Total current assets	1,298,756	1,295,458
Property, plant and equipment, net	2,045,134	2,058,530
Intangible assets, net	37,327	39,683
Goodwill	50,453	149,453
Investment in wholly owned subsidiaries	1,624,851	1,743,066
Other long-term assets, net	70,845	111,362
Total assets	5,127,366	5,397,552
Liabilities, Mezzanine Equity and Partners’ Equity
Accounts payable	22,459	42,064
Short-term debt and current portion of finance leases	14,366	9,722
Current portion of long-term debt		452,367
Accrued interest payable	40,569	37,888
Accrued liabilities	71,282	40,514
Taxes other than income tax	4,531	7,311
Income tax payable	621	492
Intercompany payable	0	0
Total current liabilities	153,828	590,358
Long-term debt, less current portion	3,305,258	2,871,786
Deferred income tax liability	1,499	1,499
Other long-term liabilities	63,851	65,577
Series D preferred units	0	0
Total partners' equity	1,602,930	1,868,332
Total liabilities, mezzanine equity and partners’ equity	5,127,366	5,397,552
Guarantor Subsidiaries [Member] | NuPOP | Reportable Legal Entities [Member]
Assets
Cash and cash equivalents	0	0
Receivables, net	0	4
Inventories	4,919	4,821
Prepaid and other current assets	634	600
Intercompany receivable	0	0
Total current assets	5,553	5,425
Property, plant and equipment, net	605,311	612,128
Intangible assets, net	0	0
Goodwill	170,652	170,652
Investment in wholly owned subsidiaries	942,556	1,155,855
Other long-term assets, net	32,329	32,121
Total assets	1,756,401	1,976,181
Liabilities, Mezzanine Equity and Partners’ Equity
Accounts payable	6,300	8,379
Short-term debt and current portion of finance leases	426	299
Current portion of long-term debt		0
Accrued interest payable	6	4
Accrued liabilities	8,266	8,461
Taxes other than income tax	6,337	5,160
Income tax payable	2	2
Intercompany payable	1,235,749	1,448,280
Total current liabilities	1,257,086	1,470,585
Long-term debt, less current portion	1,688	1,127
Deferred income tax liability	10	10
Other long-term liabilities	13,128	13,774
Series D preferred units	0	0
Total partners' equity	484,489	490,685
Total liabilities, mezzanine equity and partners’ equity	1,756,401	1,976,181
Non-Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member]
Assets
Cash and cash equivalents	15,777	15,992
Receivables, net	149,142	152,209
Inventories	3,768	5,619
Prepaid and other current assets	3,594	4,947
Intercompany receivable	374,851	610,298
Total current assets	547,132	789,065
Property, plant and equipment, net	1,455,196	1,448,321
Intangible assets, net	631,449	641,949
Goodwill	559,748	685,748
Investment in wholly owned subsidiaries	484,606	490,826
Other long-term assets, net	31,417	32,899
Total assets	3,709,548	4,088,808
Liabilities, Mezzanine Equity and Partners’ Equity
Accounts payable	39,456	53,964
Short-term debt and current portion of finance leases	77	25
Current portion of long-term debt		0
Accrued interest payable	30	33
Accrued liabilities	23,575	53,885
Taxes other than income tax	2,365	185
Income tax payable	4,827	3,831
Intercompany payable	0	0
Total current liabilities	70,330	111,923
Long-term debt, less current portion	67,801	62,005
Deferred income tax liability	9,164	10,918
Other long-term liabilities	72,908	69,588
Series D preferred units	0	0
Total partners' equity	3,489,345	3,834,374
Total liabilities, mezzanine equity and partners’ equity	$ 3,709,548	$ 4,088,808

CONDENSED CONSOLIDATING FINAN_5

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS Table 2 - Condensed Consolidating Statements of Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Condensed Financial Statements, Captions [Line Items]
Revenues	$ 392,791	$ 347,826
Costs and expenses	485,850	274,221
Operating income (loss)	(93,059)	73,605
Equity in earnings (loss) of subsidiaries	0	0
Interest income (expense), net	(47,494)	(44,291)
Other income (expense), net	(6,489)	791
Income (loss) before income tax expense	(147,042)
Income (loss) from continuing operations before income tax expense	(147,042)	30,105
Income tax expense (benefit)	599	1,182
Income (loss) from continuing operations	(147,641)	28,923
Loss from discontinued operations, net of tax	0	(306,786)
Net income (loss)	(147,641)	(277,863)
Comprehensive income (loss)	(183,954)	(282,689)
Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Revenues	(136)	(187)
Costs and expenses	(136)	(187)
Operating income (loss)	0	0
Equity in earnings (loss) of subsidiaries	206,837	(76,853)
Interest income (expense), net	0	0
Other income (expense), net	0	0
Income (loss) before income tax expense	206,837
Income (loss) from continuing operations before income tax expense		(76,853)
Income tax expense (benefit)	0	0
Income (loss) from continuing operations		(76,853)
Loss from discontinued operations, net of tax		920,358
Net income (loss)	206,837	843,505
Comprehensive income (loss)	206,837	843,505
Parent Company Guarantor [Member] | NuStar Energy | Reportable Legal Entities [Member]
Condensed Financial Statements, Captions [Line Items]
Revenues	0	0
Costs and expenses	728	676
Operating income (loss)	(728)	(676)
Equity in earnings (loss) of subsidiaries	(146,988)	29,491
Interest income (expense), net	75	108
Other income (expense), net	0	0
Income (loss) before income tax expense	(147,641)
Income (loss) from continuing operations before income tax expense		28,923
Income tax expense (benefit)	0	0
Income (loss) from continuing operations		28,923
Loss from discontinued operations, net of tax		(306,786)
Net income (loss)	(147,641)	(277,863)
Comprehensive income (loss)	(147,641)	(277,863)
Subsidiary Issuer [Member] | NuStar Logistics | Reportable Legal Entities [Member]
Condensed Financial Statements, Captions [Line Items]
Revenues	161,302	117,555
Costs and expenses	184,171	77,411
Operating income (loss)	(22,869)	40,144
Equity in earnings (loss) of subsidiaries	(118,215)	1,339
Interest income (expense), net	(48,070)	(45,456)
Other income (expense), net	859	754
Income (loss) before income tax expense	(188,295)
Income (loss) from continuing operations before income tax expense		(3,219)
Income tax expense (benefit)	129	117
Income (loss) from continuing operations		(3,336)
Loss from discontinued operations, net of tax		0
Net income (loss)	(188,424)	(3,336)
Comprehensive income (loss)	(217,607)	(9,066)
Guarantor Subsidiaries [Member] | NuPOP | Reportable Legal Entities [Member]
Condensed Financial Statements, Captions [Line Items]
Revenues	62,664	58,353
Costs and expenses	37,779	36,050
Operating income (loss)	24,885	22,303
Equity in earnings (loss) of subsidiaries	16,787	12,738
Interest income (expense), net	(319)	(1,933)
Other income (expense), net	247	177
Income (loss) before income tax expense	41,600
Income (loss) from continuing operations before income tax expense		33,285
Income tax expense (benefit)	0	0
Income (loss) from continuing operations		33,285
Loss from discontinued operations, net of tax		(306,786)
Net income (loss)	41,600	(273,501)
Comprehensive income (loss)	41,600	(273,501)
Non-Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member]
Condensed Financial Statements, Captions [Line Items]
Revenues	168,961	172,105
Costs and expenses	263,308	160,271
Operating income (loss)	(94,347)	11,834
Equity in earnings (loss) of subsidiaries	41,579	33,285
Interest income (expense), net	820	2,990
Other income (expense), net	(7,595)	(140)
Income (loss) before income tax expense	(59,543)
Income (loss) from continuing operations before income tax expense		47,969
Income tax expense (benefit)	470	1,065
Income (loss) from continuing operations		46,904
Loss from discontinued operations, net of tax		(613,572)
Net income (loss)	(60,013)	(566,668)
Comprehensive income (loss)	$ (67,143)	$ (565,764)

CONDENSED CONSOLIDATING FINAN_6

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS Table 3 - Condensed Consolidating Statements of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash flows from operating activities:
Net cash provided by operating activities	$ 151,428	$ 103,568
Cash flows from investing activities:
Capital expenditures	(56,283)	(159,429)
Change in accounts payable related to capital expenditures	(15,706)	19,401
Proceeds from sale or disposition of assets	565	79
Net cash (used in) provided by investing activities	(71,424)	(139,949)
Cash flows from financing activities:
Debt borrowings	187,200	311,500
Debt repayments	(152,115)	(158,100)
Distributions to preferred unitholders	(30,423)	(30,423)
Distributions to common unitholders	(65,169)	(64,367)
Contributions from (distributions to) affiliates	0
Net intercompany activity	0	0
Payment of tax withholding for unit-based compensation	(8,820)	(6,366)
Other, net	(7,762)	(5,127)
Net cash (used in) provided by financing activities	(77,089)	47,117
Effect of foreign exchange rate changes on cash	(1,403)	154
Net increase (decrease) in cash, cash equivalents and restricted cash	1,512	10,890
Cash, cash equivalents and restricted cash as of the beginning of the period	24,980	13,644
Cash, cash equivalents and restricted cash as of the end of the period	26,492	24,534
Cash and cash equivalents as of the end of the period	17,694
Eliminations [Member]
Cash flows from operating activities:
Net cash provided by operating activities	(373,479)	(142,190)
Cash flows from investing activities:
Capital expenditures	0	0
Change in accounts payable related to capital expenditures	0	0
Proceeds from sale or disposition of assets	0	0
Net cash (used in) provided by investing activities	0	0
Cash flows from financing activities:
Debt borrowings	0	0
Debt repayments	0	0
Distributions to preferred unitholders	45,636	45,635
Distributions to common unitholders	97,757	96,555
Contributions from (distributions to) affiliates	230,086
Net intercompany activity	0	0
Payment of tax withholding for unit-based compensation	0	0
Other, net	0	0
Net cash (used in) provided by financing activities	373,479	142,190
Effect of foreign exchange rate changes on cash	0	0
Net increase (decrease) in cash, cash equivalents and restricted cash	0	0
Cash, cash equivalents and restricted cash as of the beginning of the period	0	0
Cash, cash equivalents and restricted cash as of the end of the period	0	0
Cash and cash equivalents as of the end of the period	0
Parent Company Guarantor [Member] | NuStar Energy | Reportable Legal Entities [Member]
Cash flows from operating activities:
Net cash provided by operating activities	94,676	93,209
Cash flows from investing activities:
Capital expenditures	0	0
Change in accounts payable related to capital expenditures	0	0
Proceeds from sale or disposition of assets	0	0
Net cash (used in) provided by investing activities	0	0
Cash flows from financing activities:
Debt borrowings	0	0
Debt repayments	0	0
Distributions to preferred unitholders	(30,423)	(30,423)
Distributions to common unitholders	(65,169)	(64,367)
Contributions from (distributions to) affiliates	0
Net intercompany activity	10,469	8,948
Payment of tax withholding for unit-based compensation	(8,820)	(6,366)
Other, net	(658)	(893)
Net cash (used in) provided by financing activities	(94,601)	(93,101)
Effect of foreign exchange rate changes on cash	0	0
Net increase (decrease) in cash, cash equivalents and restricted cash	75	108
Cash, cash equivalents and restricted cash as of the beginning of the period	176	1,255
Cash, cash equivalents and restricted cash as of the end of the period	251	1,363
Cash and cash equivalents as of the end of the period	251
Subsidiary Issuer [Member] | NuStar Logistics | Reportable Legal Entities [Member]
Cash flows from operating activities:
Net cash provided by operating activities	64,365	26,732
Cash flows from investing activities:
Capital expenditures	(14,674)	(87,696)
Change in accounts payable related to capital expenditures	(12,807)	14,894
Proceeds from sale or disposition of assets	299	46
Net cash (used in) provided by investing activities	(27,182)	(72,756)
Cash flows from financing activities:
Debt borrowings	178,000	306,500
Debt repayments	(148,515)	(143,500)
Distributions to preferred unitholders	(15,212)	(15,212)
Distributions to common unitholders	(32,584)	(32,183)
Contributions from (distributions to) affiliates	0
Net intercompany activity	(10,246)	(55,453)
Payment of tax withholding for unit-based compensation	0	0
Other, net	(6,974)	(4,227)
Net cash (used in) provided by financing activities	(35,531)	55,925
Effect of foreign exchange rate changes on cash	0	0
Net increase (decrease) in cash, cash equivalents and restricted cash	1,652	9,901
Cash, cash equivalents and restricted cash as of the beginning of the period	8,812	51
Cash, cash equivalents and restricted cash as of the end of the period	10,464	9,952
Cash and cash equivalents as of the end of the period	1,666
Guarantor Subsidiaries [Member] | NuPOP | Reportable Legal Entities [Member]
Cash flows from operating activities:
Net cash provided by operating activities	265,236	11,953
Cash flows from investing activities:
Capital expenditures	(1,506)	(2,253)
Change in accounts payable related to capital expenditures	(3,390)	15,532
Proceeds from sale or disposition of assets	48	1
Net cash (used in) provided by investing activities	(4,848)	13,280
Cash flows from financing activities:
Debt borrowings	0	0
Debt repayments	0	0
Distributions to preferred unitholders	(15,212)	(15,212)
Distributions to common unitholders	(32,584)	(32,183)
Contributions from (distributions to) affiliates	0
Net intercompany activity	(212,484)	22,164
Payment of tax withholding for unit-based compensation	0	0
Other, net	(108)	(2)
Net cash (used in) provided by financing activities	(260,388)	(25,233)
Effect of foreign exchange rate changes on cash	0	0
Net increase (decrease) in cash, cash equivalents and restricted cash	0	0
Cash, cash equivalents and restricted cash as of the beginning of the period	0	0
Cash, cash equivalents and restricted cash as of the end of the period	0	0
Cash and cash equivalents as of the end of the period	0
Non-Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member]
Cash flows from operating activities:
Net cash provided by operating activities	100,630	113,864
Cash flows from investing activities:
Capital expenditures	(40,103)	(69,480)
Change in accounts payable related to capital expenditures	491	(11,025)
Proceeds from sale or disposition of assets	218	32
Net cash (used in) provided by investing activities	(39,394)	(80,473)
Cash flows from financing activities:
Debt borrowings	9,200	5,000
Debt repayments	(3,600)	(14,600)
Distributions to preferred unitholders	(15,212)	(15,211)
Distributions to common unitholders	(32,589)	(32,189)
Contributions from (distributions to) affiliates	(230,086)
Net intercompany activity	212,261	24,341
Payment of tax withholding for unit-based compensation	0	0
Other, net	(22)	(5)
Net cash (used in) provided by financing activities	(60,048)	(32,664)
Effect of foreign exchange rate changes on cash	(1,403)	154
Net increase (decrease) in cash, cash equivalents and restricted cash	(215)	881
Cash, cash equivalents and restricted cash as of the beginning of the period	15,992	12,338
Cash, cash equivalents and restricted cash as of the end of the period	15,777	$ 13,219
Cash and cash equivalents as of the end of the period	$ 15,777

SUBSEQUENT EVENT (Details)

SUBSEQUENT EVENT (Details) - Unsecured Term Loan Credit Agreement [Member] - Subsequent Event [Member] $ in Millions	Apr. 21, 2020USD ($)
Subsequent Event [Line Items]
The Term Loan, Initial Loan	$ 500
Debt Instrument, Unused Borrowing Capacity, Amount	$ 250
Long-term debt, term	3 years
Long-term debt, aggregate commitment amount available	$ 750
Long-term debt, additional aggregate principal amount available, terms	NuStar Logistics may elect to draw, on or prior to April 19, 2021, in one or more draws, subject to certain conditions.
Long-term debt, rate	12.00%
Long-term debt, original issue discount, percent	3.00%
Long-term debt, commitment fee, percent	5.00%
Debt Instrument, Payment Terms	NuStar Logistics is required to make mandatory prepayment in an amount equal to 100.0% of the proceeds received as a result of certain events, subject to certain exclusions and adjustments, such as the incurrence of additional indebtedness (excluding additional borrowings under the Revolving Credit Agreement), the issuance of equity securities and the sale of property or assets. Depending on the amount of time that has passed since the Initial Loan Funding Date, if there is a payment or prepayment (subject to certain exceptions), NuStar Logistics is required to pay, as liquidated damages and compensation for the costs of making funds available, a make-whole premium or similar amount. From the Initial Loan Funding Date through the 18-month anniversary of the Initial Loan Funding Date, such premium will be the sum of (i) the make-whole amount and (ii) 6.25% of the aggregate principal amount of borrowings then paid, prepaid or accelerated. After the 18-month anniversary of the Initial Loan Funding Date through the 30-month anniversary of the Initial Loan Funding Date, such premium will be 6.25% of the aggregate principal amount of borrowings then paid, prepaid or accelerated. Prepayments made in connection with one or more asset sales of up to an aggregate amount of $250.0 million will be subject to a lower prepayment premium. For asset sale prepayments from the Initial Loan Funding Date through the 18-month anniversary of the Initial Loan Funding Date, such premium will be 5.0% of the aggregate principal amount of borrowings then paid, prepaid or accelerated. After the 18-month anniversary of the Initial Loan Funding Date through the 30-month anniversary of the Initial Loan Funding Date, such premium will be 3.0% of the aggregate principal amount of borrowings then paid, prepaid or accelerated. There will be no premium for any prepayments of borrowings after the 30-month anniversary of the Initial Loan Funding Date.