Holly Energy Partners (HEP) 10-Q 2 May 19 2019 Q1 Quarterly report Financial data

Document Entity Information

Document Entity Information - USD ($)	3 Months Ended
	Mar. 31, 2019	Apr. 26, 2019	Jun. 30, 2018
Entity Information [Line Items]
Entity Registrant Name	HOLLY ENERGY PARTNERS LP
Entity Central Index Key	0001283140
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Mar. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		105,440,201
Entity Public Float			$ 1,200,000,000

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 11,540	$ 3,045
Accounts receivable:
Trade	14,585	12,332
Affiliates	36,038	46,786
Total accounts receivable	50,623	59,118
Prepaid and other current assets	4,066	4,311
Total current assets	66,229	66,474
Properties and equipment, net	1,522,876	1,538,655
Operating lease right-of-use assets	76,950	0
Intangible assets, net	111,828	115,329
Goodwill	270,336	270,336
Equity method investments	83,556	83,840
Other assets	30,445	27,906
Total assets	2,162,220	2,102,540
Accounts payable:
Trade	9,535	16,435
Affiliates	7,220	14,222
Total accounts payable	16,755	30,657
Accrued interest	5,686	13,302
Deferred revenue	7,858	8,697
Accrued property taxes	5,536	1,779
Current maturities of operating leases	5,020	0
Current maturities of finance leases	877	936
Other current liabilities	2,656	2,526
Total current liabilities	44,388	57,897
Long-term debt	1,438,054	1,418,900
Operating Lease, Liability, Noncurrent	72,269	0
Other long-term liabilities	13,362	15,307
Deferred revenue	48,131	48,714
Class B unit	46,941	46,161
Partners’ equity:
Common unitholders (105,440,201 units issued and outstanding at March 31, 2019 and December 31, 2018)	412,117	427,435
Noncontrolling interest	86,958	88,126
Total Equity	499,075	515,561
Total liabilities and equity	2,162,220	2,102,540
Total partners’ equity	$ 412,117	$ 427,435

Consolidated Balance Sheets (Pa

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

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Revenues:
Affiliates	$ 103,359	$ 101,428
Third Parties	31,138	27,456
Revenues	134,497	128,884
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)	37,519	36,202
Depreciation and amortization	23,824	25,142
General and administrative	2,620	3,122
Total operating costs and expenses	63,963	64,466
Operating income	70,534	64,418
Other income (expense):
Equity in earnings of equity method investments	2,100	1,279
Interest expense	(19,022)	(17,581)
Interest income	528	515
Gain (loss) on sale of assets and other	(310)	86
Total other income (expense)	(16,704)	(15,701)
Income before income taxes	53,830	48,717
State income tax benefit (expense)	(36)	(82)
Net Income	53,794	48,635
Allocation of net income attributable to noncontrolling interests	(2,612)	(2,467)
Net income attributable to the partners	$ 51,182	$ 46,168
Limited partners’ per unit interest in earnings—basic and diluted (in dollars per share)	$ 0.49	$ 0.44
Weighted average limited partners’ units outstanding (in shares)	105,440	103,836

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Cash flows from operating activities
Net income	$ 53,794	$ 48,635
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	23,824	25,142
(Gain) loss on sale of assets	(9)	(22)
Amortization of deferred charges	766	757
Equity-based compensation expense	406	837
Equity in earnings of equity method investments, net of distributions	(112)	243
(Increase) decrease in operating assets:
Accounts receivable – trade	(2,253)	(1,731)
Accounts receivable – affiliates	10,748	9,870
Prepaid and other current assets	244	(697)
Increase (decrease) in operating liabilities:
Accounts payable – trade	(2,199)	(814)
Accounts payable – affiliates	(7,002)	3,016
Accrued interest	(7,616)	(7,177)
Deferred revenue	(233)	687
Accrued property taxes	3,757	1,484
Other current liabilities	130	375
Other, net	(3,090)	(85)
Net cash provided by operating activities	71,155	80,520
Cash flows from investing activities
Additions to properties and equipment	(10,718)	(12,612)
Proceeds from sale of assets	9	22
Distributions in excess of equity in earnings of equity investments	395	358
Net cash used for investing activities	(10,314)	(12,232)
Cash flows from financing activities
Borrowings under credit agreement	104,000	227,000
Repayments of credit agreement borrowings	(85,000)	(343,500)
Proceeds from Issuance of common units	0	114,529
Distributions to HEP unitholders	(67,975)	(63,496)
Distributions to noncontrolling interests	(3,000)	(2,000)
Payments on finance leases	(252)	(277)
Contributions from general partner	0	297
Deferred financing costs	0	6
Units withheld for tax withholding obligations	(119)	(58)
Other	(252)	(277)
Net cash used by financing activities	(52,346)	(67,499)
Cash and cash equivalents
Increase (decrease) for the period	8,495	789
Beginning of period	3,045	7,776
End of period	$ 11,540	$ 8,565

Consolidated Statement of Equit

Consolidated Statement of Equity - USD ($) $ in Thousands	Total	Common Units	Noncontrolling Interest
Balance, Beginning of Period at Dec. 31, 2017	$ 485,065	$ 393,959	$ 91,106
Increase (Decrease) in Partners' Equity [Roll Forward]
Issuance of common units	114,376	114,376
Distributions to HEP unitholders	(63,496)	(63,496)
Distributions to noncontrolling interest	(2,000)		(2,000)
Amortization of restricted and performance units	837	837
Class B unit accretion	(729)	(729)
Cumulative transition adjustment for adoption of revenue recognition standard	1,320	1,320
Other	240	240
Net income	48,635	46,897	1,738
Balance, End of Period at Mar. 31, 2018	584,248	493,404	90,844
Balance, Beginning of Period at Dec. 31, 2018	515,561	427,435	88,126
Increase (Decrease) in Partners' Equity [Roll Forward]
Distributions to HEP unitholders	(67,975)	(67,975)
Distributions to noncontrolling interest	(3,000)		(3,000)
Amortization of restricted and performance units	406	406
Class B unit accretion	(780)	(780)
Other	1,069	1,069
Net income	53,794	51,962	1,832
Balance, End of Period at Mar. 31, 2019	$ 499,075	$ 412,117	$ 86,958

Description of Business and Pre

Description of Business and Presentation of Financial Statements	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Description of Business and Presentation of Financial Statements	Description of Business and Presentation of Financial Statements Holly Energy Partners, L.P. (“HEP”), together with its consolidated subsidiaries, is a publicly held master limited partnership. As of March 31, 2019 , HollyFrontier Corporation (“HFC”) and its subsidiaries own a 57% limited partner interest and the non-economic general partner interest in HEP. We commenced operations on July 13, 2004, upon the completion of our initial public offering. In these consolidated financial statements, the words “we,” “our,” “ours” and “us” refer to HEP unless the context otherwise indicates. On October 31, 2017, we closed on an equity restructuring transaction with HEP Logistics Holdings, L.P. (“HEP Logistics”), a wholly-owned subsidiary of HFC and the general partner of HEP, pursuant to which the incentive distribution rights ("IDRs") held by HEP Logistics were canceled, and HEP Logistics' 2% general partner interest in HEP was converted into a non-economic general partner interest in HEP. In consideration, we issued 37,250,000 of our common units to HEP Logistics. In addition, HEP Logistics agreed to waive $2.5 million of limited partner cash distributions for each of twelve consecutive quarters beginning with the first quarter the units issued as consideration were eligible to receive distributions. As a result of this transaction, no distributions were made on the general partner interest after October 31, 2017. On January 25, 2018, we entered into a common unit purchase agreement in which certain purchasers agreed to purchase in a private placement 3,700,000 common units representing limited partner interests, at a price of $29.73 per common unit. The private placement closed on February 6, 2018, and we received proceeds of approximately $110 million , which were used to repay indebtedness under our revolving credit facility. We own and operate petroleum product and crude oil pipelines, terminal, tankage and loading rack facilities and refinery processing units that support HFC’s refining and marketing operations in the Mid-Continent, Southwest and Northwest regions of the United States and Delek US Holdings, Inc.’s (“Delek”) refinery in Big Spring, Texas. Additionally, we own a 75% interest in UNEV Pipeline, LLC (“UNEV”), a 50% interest in Osage Pipe Line Company, LLC (“Osage”) and a 50% interest in Cheyenne Pipeline LLC. We operate in two reportable segments, a Pipelines and Terminals segment and a Refinery Processing Unit segment. Disclosures around these segments are discussed in Note 15. We generate revenues by charging tariffs for transporting petroleum products and crude oil through our pipelines, by charging fees for terminalling and storing refined products and other hydrocarbons, providing other services at our storage tanks and terminals and by charging fees for processing hydrocarbon feedstocks through our refinery processing units. We do not take ownership of products that we transport, terminal, store or process, and therefore, we are not exposed directly to changes in commodity prices. The consolidated financial statements included herein have been prepared without audit, pursuant to the rules and regulations of the United States Securities and Exchange Commission (the “SEC”). The interim financial statements reflect all adjustments, which, in the opinion of management, are necessary for a fair presentation of our results for the interim periods. Such adjustments are considered to be of a normal recurring nature. Although certain notes and other information required by U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted, we believe that the disclosures in these consolidated financial statements are adequate to make the information presented not misleading. These consolidated financial statements should be read in conjunction with our Annual Report on Form 10-K for the year ended December 31, 2018 . Results of operations for interim periods are not necessarily indicative of the results of operations that will be realized for the year ending December 31, 2019 . Principles of Consolidation and Common Control Transactions The consolidated financial statements include our accounts and those of subsidiaries and joint ventures that we control. All significant intercompany transactions and balances have been eliminated. Most of our acquisitions from HFC occurred while we were a consolidated variable interest entity (“VIE”) of HFC. Therefore, as an entity under common control with HFC, we recorded these acquisitions on our balance sheets at HFC's historical basis instead of our purchase price or fair value. Accounting Pronouncements Adopted During the Periods Presented Leases In February 2016, ASU No. 2016-02, “Leases” (“ASC 842”) was issued requiring leases to be measured and recognized as a lease liability, with a corresponding right-of-use asset on the balance sheet. We adopted this standard effective January 1, 2019 using the optional transition method, whereby comparative prior period financial information will not be restated and will continue to be reported under the lease accounting standard in effect during those periods. We also elected practical expedients provided by the new standard, including the package of practical expedients whereby we did not reassess lease classification or initial indirect lease cost under the new standard. In addition, we elected to exclude short-term leases, which at inception have a lease term of 12 months or less, from the amounts recognized on our balance sheet. Upon adoption of this standard, we recognized $78.4 million of lease liabilities and corresponding right-of-use assets on our consolidated balance sheet. Adoption of this standard did not have a material impact on our results of operations or cash flows. See Notes 2 and 3 for additional information on our lease policies. Revenue Recognition In May 2014, an accounting standard update was issued requiring revenue to be recognized when promised goods or services are transferred to customers in an amount that reflects the expected consideration for these goods or services. This standard had an effective date of January 1, 2018, and we accounted for the new guidance using the modified retrospective implementation method, whereby a cumulative effect adjustment was recorded to retained earnings as of the date of initial application. In preparing for adoption, we evaluated the terms, conditions and performance obligations under our existing contracts with customers. Furthermore, we implemented policies to comply with this new standard. See Note 2 for additional information on our revenue recognition policies. Business Combinations In December 2014, an accounting standard update was issued to provide new guidance on the definition of a business in relation to accounting for identifiable intangible assets in business combinations. This standard had an effective date of January 1, 2018 and had no effect on our financial condition, results of operations or cash flows. Financial Assets and Liabilities In January 2016, an accounting standard update was issued requiring changes in the accounting and disclosures for financial instruments. This standard was effective beginning with our 2018 reporting year and had no effect on our financial condition, results of operations or cash flows.

Revenues

Revenues	3 Months Ended
	Mar. 31, 2019
Revenue from Contract with Customer [Abstract]
Revenues	Revenues Revenues are generally recognized as products are shipped through our pipelines and terminals, feedstocks are processed through our refinery processing units or other services are rendered. The majority of our contracts with customers meet the definition of a lease since (1) performance of the contracts is dependent on specified property, plant, or equipment and (2) it is remote that one or more parties other than the customer will take more than a minor amount of the output associated with the specified property, plant, or equipment. Prior to the adoption of the new lease standard (see Note 1), we bifurcated the consideration received between lease and service revenue. The new lease standard allows the election of a practical expedient whereby a lessor does not have to separate non-lease (service) components from lease components under certain conditions. The majority of our contracts meet these conditions, and we have made this election for those contracts. Under this practical expedient, we treat the combined components as a single performance obligation in accordance with Accounting Standards Codification (“ASC”) 606, which largely codified ASU 2014-09, if the non-lease (service) component is the dominant component. If the lease component is the dominant component, we treat the combined components as an operating lease in accordance with ASC 842, which largely codified ASU 2016-02. We adopted the new revenue recognition standard (see Note 1) using the modified retrospective method, whereby the cumulative effect of applying the new standard was recorded as an adjustment to the opening balance of partners’ equity as well as the carrying amounts of assets and liabilities as of January 1, 2018, which had no impact on our cash flows. The following table reflects the cumulative effect of adoption as of January 1, 2018: Prior to Adoption Increase (Decrease) As Adjusted (In thousands) Deferred revenue $ 9,598 $ (1,320 ) $ 8,278 Partners’ equity: Common unitholders $ 393,959 $ 1,320 $ 395,279 Several of our contracts include incentive or reduced tariffs once a certain quarterly volume is met. Revenue from the variable element of these transactions is recognized based on the actual volumes shipped as it relates specifically to rendering the services during the applicable quarter. The majority of our long-term transportation contracts specify minimum volume requirements, whereby, we bill a customer for a minimum level of shipments in the event a customer ships below their contractual requirements. If there are no future performance obligations, we will recognize these deficiency payments in revenue. In certain of these throughput agreements, a customer may later utilize such shortfall billings as credit towards future volume shipments in excess of its minimum levels within its respective contractual shortfall make-up period. Such amounts represent an obligation to perform future services, which may be initially deferred and later recognized as revenue based on estimated future shipping levels, including the likelihood of a customer’s ability to utilize such amounts prior to the end of the contractual shortfall make-up period. We recognize the service portion of these deficiency payments in revenue when we do not expect we will be required to satisfy these performance obligations in the future based on the pattern of rights exercised by the customer. During the three months ended March 31, 2019 , we recognized $3.5 million of these deficiency payments in revenue, of which $0.6 million related to deficiency payments billed in prior periods. As of March 31, 2019 , deferred revenue reflected in our consolidated balance sheet related to shortfalls billed was $0.8 million . A contract liability exists when an entity is obligated to perform future services to a customer for which the entity has received consideration. Since HEP may be required to perform future services for these deficiency payments received, the deferred revenues on our balance sheets were considered contract liabilities. A contract asset exists when an entity has a right to consideration in exchange for goods or services transferred to a customer. Our consolidated balance sheets included the contract assets and liabilities in the table below: March 31, December 31, (In thousands) Contract assets $ 4,986 $ 1,818 Contract liabilities $ (810 ) $ (1,821 ) The contract assets and liabilities include both lease and service components. We recognized $0.6 million of revenue, during the three months ended March 31, 2019 , that was previously included in contract liability as of December 31, 2018, and $2.2 million during the three months ended March 31, 2018 , that was previously included in contract liability as of January 1, 2018. During the three months ended March 31, 2019 , we also recognized $3.2 million of revenue included in contract assets at March 31, 2019 . As of March 31, 2019 , we expect to recognize $2.2 billion in revenue related to our unfulfilled performance obligations under the terms of our long-term throughput agreements and operating leases expiring in 2019 through 2036. These agreements provide for changes in the minimum revenue guarantees annually for increases or decreases in the Producer Price Index (“PPI”) or Federal Energy Regulatory Commission (“FERC”) index, with certain contracts having provisions that limit the level of the rate increases or decreases. We expect to recognize revenue for these unfulfilled performance obligations as shown in the table below (amounts shown in table include both service and lease revenues): Years Ending December 31, (In millions) Remainder of 2019 $ 262 2020 309 2021 299 2022 271 2023 236 Thereafter 833 Total $ 2,210 Payment terms under our contracts with customers are consistent with industry norms and are typically payable within 10 to 30 days of the date of invoice. Disaggregated revenues were as follows: Three Months Ended 2019 2018 (In thousands) Pipelines $ 75,100 $ 72,169 Terminals, tanks and loading racks 37,578 38,181 Refinery processing units 21,819 18,534 $ 134,497 $ 128,884 During the three months ended March 31, 2019 , lease revenues amounted to $94.3 million , and service revenues amounted to $40.2 million . Both of these revenues were recorded within affiliates and third parties revenues on our consolidated statement of income.
Revenue from Contract with Customer [Policy Text Block]	Several of our contracts include incentive or reduced tariffs once a certain quarterly volume is met. Revenue from the variable element of these transactions is recognized based on the actual volumes shipped as it relates specifically to rendering the services during the applicable quarter.

Leases

Leases	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Lessor, Operating Leases	Leases We adopted ASC 842 effective January 1, 2019, and elected to adopt using the modified retrospective transition method and practical expedients, both of which are provided as options by the standard and further defined in Note 1. Lessee Accounting At inception, we determine if an arrangement is or contains a lease. Right-of-use assets represent our right to use an underlying asset for the lease term, and lease liabilities represent our payment obligation under the leasing arrangement. Right-of-use assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. We use our estimated incremental borrowing rate (“IBR”) to determine the present value of lease payments as most of our leases do not contain an implicit rate. Our IBR represents the interest rate which we would pay to borrow, on a collateralized basis, an amount equal to the lease payments over a similar term in a similar economic environment. We use the implicit rate when readily determinable. As a lessee, we lease land, buildings, pipelines, transportation and other equipment to support our operations. These leases can be categorized into operating and finance leases. Operating leases are recorded in operating lease right-of-use assets and current and noncurrent operating lease liabilities on our consolidated balance sheet. Finance leases are included in properties and equipment, current finance lease liabilities and other long-term liabilities on our consolidated balance sheet. When renewal options are defined in a lease, our lease term includes an option to extend the lease when it is reasonably certain we will exercise that option. Leases with a term of 12 months or less are not recorded on our balance sheet, and lease expense is accounted for on a straight-line basis. In addition, as a lessee, we separate non-lease components that are identifiable and exclude them from the determination of net present value of lease payment obligations. Our leases have remaining terms of 1 to 26 years , some of which include options to extend the leases for up to 10 years . Finance Lease Obligations We have finance lease obligations related to vehicle leases with initial terms of 33 to 48 months. The total cost of assets under finance leases was $5.8 million as of both March 31, 2019 and December 31, 2018 , with accumulated depreciation of $4.6 million and $4.3 million as of March 31, 2019 and December 31, 2018 , respectively. We include depreciation of finance leases in depreciation and amortization in our consolidated statements of income. Supplemental balance sheet information related to leases was as follows (in thousands, except for lease term and discount rate): March 31, 2019 Operating leases: Operating lease right-of-use assets, net $ 76,950 Current operating lease liabilities 5,020 Noncurrent operating lease liabilities 72,269 Total operating lease liabilities $ 77,289 Finance leases: Properties and equipment $ 5,832 Accumulated amortization (4,555 ) Properties and equipment, net $ 1,277 Current finance lease liabilities $ 877 Other long-term liabilities 583 Total finance lease liabilities $ 1,460 Weighted average remaining lease term (in years) Operating leases 17.8 Finance leases 1.3 Weighted average discount rate Operating leases 5.6% Finance leases 6.6% Supplemental cash flow and other information related to leases were as follows: Three Months Ended (in thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 1,795 Operating cash flows from finance leases $ 27 Financing cash flows from finance leases $ 252 Maturities of lease liabilities were as follows: March 31, 2019 Operating Finance (in thousands) 2019 $ 5,537 $ 797 2020 7,210 607 2021 7,159 158 2022 7,141 18 2023 7,056 17 2024 and thereafter 88,803 — Total lease payments 122,906 1,597 Less: Imputed interest (45,617 ) (137 ) Total lease obligations 77,289 1,460 Less: Current obligations (5,020 ) (877 ) Long-term lease obligations $ 72,269 $ 583 The components of lease expense were as follows: Three Months Ended (in thousands) Operating lease costs $ 1,770 Finance lease costs Amortization of assets 244 Interest on lease liabilities 27 Variable lease cost 35 Total net lease cost $ 2,076 Lessor Accounting As discussed in Note 2, the majority of our contracts with customers meet the definition of a lease. See Note 2 for further discussion of the impact of adoption of this standard on our activities as a lessor. Substantially all of the assets supporting contracts meeting the definition of a lease have long useful lives, and we believe these assets will continue to have value when the current agreements expire. HFC generally has the option to purchase assets located within HFC refinery boundaries, including refinery tankage, truck racks and refinery processing units, at fair market value when the related agreements expire. Lease income recognized was as follows: Three Months Ended 2019 2018 (In thousands) Operating lease revenues $ 94,295 $ 70,931 Direct financing lease interest income 509 503 As discussed in Note 2, prior to the adoption of ASC 842, contract consideration was bifurcated between operating lease and service revenues. Annual minimum undiscounted lease payments under our leases were as follows as of March 31, 2019 : Operating Finance Years Ending December 31, (In thousands) Remainder of 2019 $ 219,696 $ 1,535 2020 252,820 2,060 2021 246,188 2,076 2022 244,740 2,092 2023 215,060 2,109 Thereafter 715,497 41,853 Less: Imputed Interest — (35,183 ) Total $ 1,894,001 $ 16,542 Our consolidated balance sheet included finance lease receivables of $16.5 million as of March 31, 2019 .
Lessee, Operating Leases	Leases We adopted ASC 842 effective January 1, 2019, and elected to adopt using the modified retrospective transition method and practical expedients, both of which are provided as options by the standard and further defined in Note 1. Lessee Accounting At inception, we determine if an arrangement is or contains a lease. Right-of-use assets represent our right to use an underlying asset for the lease term, and lease liabilities represent our payment obligation under the leasing arrangement. Right-of-use assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. We use our estimated incremental borrowing rate (“IBR”) to determine the present value of lease payments as most of our leases do not contain an implicit rate. Our IBR represents the interest rate which we would pay to borrow, on a collateralized basis, an amount equal to the lease payments over a similar term in a similar economic environment. We use the implicit rate when readily determinable. As a lessee, we lease land, buildings, pipelines, transportation and other equipment to support our operations. These leases can be categorized into operating and finance leases. Operating leases are recorded in operating lease right-of-use assets and current and noncurrent operating lease liabilities on our consolidated balance sheet. Finance leases are included in properties and equipment, current finance lease liabilities and other long-term liabilities on our consolidated balance sheet. When renewal options are defined in a lease, our lease term includes an option to extend the lease when it is reasonably certain we will exercise that option. Leases with a term of 12 months or less are not recorded on our balance sheet, and lease expense is accounted for on a straight-line basis. In addition, as a lessee, we separate non-lease components that are identifiable and exclude them from the determination of net present value of lease payment obligations. Our leases have remaining terms of 1 to 26 years , some of which include options to extend the leases for up to 10 years . Finance Lease Obligations We have finance lease obligations related to vehicle leases with initial terms of 33 to 48 months. The total cost of assets under finance leases was $5.8 million as of both March 31, 2019 and December 31, 2018 , with accumulated depreciation of $4.6 million and $4.3 million as of March 31, 2019 and December 31, 2018 , respectively. We include depreciation of finance leases in depreciation and amortization in our consolidated statements of income. Supplemental balance sheet information related to leases was as follows (in thousands, except for lease term and discount rate): March 31, 2019 Operating leases: Operating lease right-of-use assets, net $ 76,950 Current operating lease liabilities 5,020 Noncurrent operating lease liabilities 72,269 Total operating lease liabilities $ 77,289 Finance leases: Properties and equipment $ 5,832 Accumulated amortization (4,555 ) Properties and equipment, net $ 1,277 Current finance lease liabilities $ 877 Other long-term liabilities 583 Total finance lease liabilities $ 1,460 Weighted average remaining lease term (in years) Operating leases 17.8 Finance leases 1.3 Weighted average discount rate Operating leases 5.6% Finance leases 6.6% Supplemental cash flow and other information related to leases were as follows: Three Months Ended (in thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 1,795 Operating cash flows from finance leases $ 27 Financing cash flows from finance leases $ 252 Maturities of lease liabilities were as follows: March 31, 2019 Operating Finance (in thousands) 2019 $ 5,537 $ 797 2020 7,210 607 2021 7,159 158 2022 7,141 18 2023 7,056 17 2024 and thereafter 88,803 — Total lease payments 122,906 1,597 Less: Imputed interest (45,617 ) (137 ) Total lease obligations 77,289 1,460 Less: Current obligations (5,020 ) (877 ) Long-term lease obligations $ 72,269 $ 583 The components of lease expense were as follows: Three Months Ended (in thousands) Operating lease costs $ 1,770 Finance lease costs Amortization of assets 244 Interest on lease liabilities 27 Variable lease cost 35 Total net lease cost $ 2,076 Lessor Accounting As discussed in Note 2, the majority of our contracts with customers meet the definition of a lease. See Note 2 for further discussion of the impact of adoption of this standard on our activities as a lessor. Substantially all of the assets supporting contracts meeting the definition of a lease have long useful lives, and we believe these assets will continue to have value when the current agreements expire. HFC generally has the option to purchase assets located within HFC refinery boundaries, including refinery tankage, truck racks and refinery processing units, at fair market value when the related agreements expire. Lease income recognized was as follows: Three Months Ended 2019 2018 (In thousands) Operating lease revenues $ 94,295 $ 70,931 Direct financing lease interest income 509 503 As discussed in Note 2, prior to the adoption of ASC 842, contract consideration was bifurcated between operating lease and service revenues. Annual minimum undiscounted lease payments under our leases were as follows as of March 31, 2019 : Operating Finance Years Ending December 31, (In thousands) Remainder of 2019 $ 219,696 $ 1,535 2020 252,820 2,060 2021 246,188 2,076 2022 244,740 2,092 2023 215,060 2,109 Thereafter 715,497 41,853 Less: Imputed Interest — (35,183 ) Total $ 1,894,001 $ 16,542 Our consolidated balance sheet included finance lease receivables of $16.5 million as of March 31, 2019 .
Lessee, Finance Leases	Leases We adopted ASC 842 effective January 1, 2019, and elected to adopt using the modified retrospective transition method and practical expedients, both of which are provided as options by the standard and further defined in Note 1. Lessee Accounting At inception, we determine if an arrangement is or contains a lease. Right-of-use assets represent our right to use an underlying asset for the lease term, and lease liabilities represent our payment obligation under the leasing arrangement. Right-of-use assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. We use our estimated incremental borrowing rate (“IBR”) to determine the present value of lease payments as most of our leases do not contain an implicit rate. Our IBR represents the interest rate which we would pay to borrow, on a collateralized basis, an amount equal to the lease payments over a similar term in a similar economic environment. We use the implicit rate when readily determinable. As a lessee, we lease land, buildings, pipelines, transportation and other equipment to support our operations. These leases can be categorized into operating and finance leases. Operating leases are recorded in operating lease right-of-use assets and current and noncurrent operating lease liabilities on our consolidated balance sheet. Finance leases are included in properties and equipment, current finance lease liabilities and other long-term liabilities on our consolidated balance sheet. When renewal options are defined in a lease, our lease term includes an option to extend the lease when it is reasonably certain we will exercise that option. Leases with a term of 12 months or less are not recorded on our balance sheet, and lease expense is accounted for on a straight-line basis. In addition, as a lessee, we separate non-lease components that are identifiable and exclude them from the determination of net present value of lease payment obligations. Our leases have remaining terms of 1 to 26 years , some of which include options to extend the leases for up to 10 years . Finance Lease Obligations We have finance lease obligations related to vehicle leases with initial terms of 33 to 48 months. The total cost of assets under finance leases was $5.8 million as of both March 31, 2019 and December 31, 2018 , with accumulated depreciation of $4.6 million and $4.3 million as of March 31, 2019 and December 31, 2018 , respectively. We include depreciation of finance leases in depreciation and amortization in our consolidated statements of income. Supplemental balance sheet information related to leases was as follows (in thousands, except for lease term and discount rate): March 31, 2019 Operating leases: Operating lease right-of-use assets, net $ 76,950 Current operating lease liabilities 5,020 Noncurrent operating lease liabilities 72,269 Total operating lease liabilities $ 77,289 Finance leases: Properties and equipment $ 5,832 Accumulated amortization (4,555 ) Properties and equipment, net $ 1,277 Current finance lease liabilities $ 877 Other long-term liabilities 583 Total finance lease liabilities $ 1,460 Weighted average remaining lease term (in years) Operating leases 17.8 Finance leases 1.3 Weighted average discount rate Operating leases 5.6% Finance leases 6.6% Supplemental cash flow and other information related to leases were as follows: Three Months Ended (in thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 1,795 Operating cash flows from finance leases $ 27 Financing cash flows from finance leases $ 252 Maturities of lease liabilities were as follows: March 31, 2019 Operating Finance (in thousands) 2019 $ 5,537 $ 797 2020 7,210 607 2021 7,159 158 2022 7,141 18 2023 7,056 17 2024 and thereafter 88,803 — Total lease payments 122,906 1,597 Less: Imputed interest (45,617 ) (137 ) Total lease obligations 77,289 1,460 Less: Current obligations (5,020 ) (877 ) Long-term lease obligations $ 72,269 $ 583 The components of lease expense were as follows: Three Months Ended (in thousands) Operating lease costs $ 1,770 Finance lease costs Amortization of assets 244 Interest on lease liabilities 27 Variable lease cost 35 Total net lease cost $ 2,076 Lessor Accounting As discussed in Note 2, the majority of our contracts with customers meet the definition of a lease. See Note 2 for further discussion of the impact of adoption of this standard on our activities as a lessor. Substantially all of the assets supporting contracts meeting the definition of a lease have long useful lives, and we believe these assets will continue to have value when the current agreements expire. HFC generally has the option to purchase assets located within HFC refinery boundaries, including refinery tankage, truck racks and refinery processing units, at fair market value when the related agreements expire. Lease income recognized was as follows: Three Months Ended 2019 2018 (In thousands) Operating lease revenues $ 94,295 $ 70,931 Direct financing lease interest income 509 503 As discussed in Note 2, prior to the adoption of ASC 842, contract consideration was bifurcated between operating lease and service revenues. Annual minimum undiscounted lease payments under our leases were as follows as of March 31, 2019 : Operating Finance Years Ending December 31, (In thousands) Remainder of 2019 $ 219,696 $ 1,535 2020 252,820 2,060 2021 246,188 2,076 2022 244,740 2,092 2023 215,060 2,109 Thereafter 715,497 41,853 Less: Imputed Interest — (35,183 ) Total $ 1,894,001 $ 16,542 Our consolidated balance sheet included finance lease receivables of $16.5 million as of March 31, 2019 .

Financial Instruments

Financial Instruments	3 Months Ended
	Mar. 31, 2019
Fair Value Disclosures [Abstract]
Financial Instruments	Financial Instruments Our financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable, and debt. The carrying amounts of cash equivalents, accounts receivable and accounts payable approximate fair value due to the short-term maturity of these instruments. Debt consists of outstanding principal under our revolving credit agreement (which approximates fair value as interest rates are reset frequently at current interest rates) and our fixed interest rate senior notes. Fair value measurements are derived using inputs (assumptions that market participants would use in pricing an asset or liability) including assumptions about risk. GAAP categorizes inputs used in fair value measurements into three broad levels as follows: • (Level 1) Quoted prices in active markets for identical assets or liabilities. • (Level 2) Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, similar assets and liabilities in markets that are not active or can be corroborated by observable market data. • (Level 3) Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes valuation techniques that involve significant unobservable inputs. The carrying amounts and estimated fair values of our senior notes were as follows: March 31, 2019 December 31, 2018 Financial Instrument Fair Value Input Level Carrying Value Fair Value Carrying Value Fair Value (In thousands) Liabilities: 6% Senior Notes Level 2 496,054 517,740 495,900 488,310 $ 496,054 $ 517,740 $ 495,900 $ 488,310 Level 2 Financial Instruments Our senior notes are measured at fair value using Level 2 inputs. The fair value of the senior notes is based on market values provided by a third-party bank, which were derived using market quotes for similar type debt instruments. See Note 8 for additional information.

Properties and Equipment

Properties and Equipment	3 Months Ended
	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Properties and Equipment	Properties and Equipment The carrying amounts of our properties and equipment are as follows: March 31, December 31, (In thousands) Pipelines, terminals and tankage $ 1,572,859 $ 1,571,338 Refinery assets 347,338 347,338 Land and right of way 86,319 86,298 Construction in progress 26,628 23,482 Other 40,244 41,250 2,073,388 2,069,706 Less accumulated depreciation 550,512 531,051 $ 1,522,876 $ 1,538,655 We capitalized $46 thousand and $0.1 million during the three months ended March 31, 2019 and 2018 , respectively, in interest attributable to construction projects. Depreciation expense was $20.7 million and $20.9 million for the three months ended March 31, 2019 and 2018 , respectively, and includes depreciation of assets acquired under capital leases.

Intangible Assets

Intangible Assets	3 Months Ended
	Mar. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets Intangible assets include transportation agreements and customer relationships that represent a portion of the total purchase price of certain assets acquired from Delek in 2005, from HFC in 2008 prior to HEP becoming a consolidated VIE of HFC, from Plains in 2017, and from other minor acquisitions in 2018. The carrying amounts of our intangible assets are as follows: Useful Life March 31, December 31, (In thousands) Delek transportation agreement 30 years $ 59,933 $ 59,933 HFC transportation agreement 10-15 years 75,131 75,131 Customer relationships 10 years 69,683 69,683 Other 50 50 204,797 204,797 Less accumulated amortization 92,969 89,468 $ 111,828 $ 115,329 Amortization expense was $3.5 million and $4.0 million for the three months ended March 31, 2019 and 2018 , respectively. We estimate amortization expense to be $14.0 million for each of the next three years, $9.9 million in 2023, and $9.1 million in 2024. We have additional transportation agreements with HFC resulting from historical transactions consisting of pipeline, terminal and tankage assets contributed to us or acquired from HFC. These transactions occurred while we were a consolidated VIE of HFC; therefore, our basis in these agreements is zero and does not reflect a step-up in basis to fair value.

Employees, Retirement and Incen

Employees, Retirement and Incentive Plans	3 Months Ended
	Mar. 31, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Employees, Retirement and Incentive Plans	Employees, Retirement and Incentive Plans Direct support for our operations is provided by Holly Logistic Services, L.L.C. (“HLS”), an HFC subsidiary, which utilizes personnel employed by HFC who are dedicated to performing services for us. Their costs, including salaries, bonuses, payroll taxes, benefits and other direct costs, are charged to us monthly in accordance with an omnibus agreement that we have with HFC (the “Omnibus Agreement”). These employees participate in the retirement and benefit plans of HFC. Our share of retirement and benefit plan costs was $1.9 million and $1.8 million for the three months ended March 31, 2019 and 2018 , respectively. Under HLS’s secondment agreement with HFC (the “Secondment Agreement”), certain employees of HFC are seconded to HLS to provide operational and maintenance services for certain of our processing, refining, pipeline and tankage assets, and HLS reimburses HFC for its prorated portion of the wages, benefits, and other costs related to these employees. We have a Long-Term Incentive Plan for employees and non-employee directors who perform services for us. The Long-Term Incentive Plan consists of four components: restricted or phantom units, performance units, unit options and unit appreciation rights. Our accounting policy for the recognition of compensation expense for awards with pro-rata vesting (a significant proportion of our awards) is to expense the costs ratably over the vesting periods. As of March 31, 2019 , we had two types of incentive-based awards outstanding, which are described below. The compensation cost charged against income was $0.7 million and $0.8 million for the three months ended March 31, 2019 and 2018 , respectively. We currently purchase units in the open market instead of issuing new units for settlement of all unit awards under our Long-Term Incentive Plan. As of March 31, 2019 , 2,500,000 units were authorized to be granted under our Long-Term Incentive Plan, of which 1,228,422 have not yet been granted, assuming no forfeitures of the unvested units and full achievement of goals for the unvested performance units. Restricted and Phantom Units Under our Long-Term Incentive Plan, we grant restricted units to non-employee directors and phantom units to selected employees who perform services for us, with most awards vesting over a period of one to three years. We previously granted restricted units to selected employees who perform services for us, which vest over a period of three years. Although full ownership of the units does not transfer to the recipients until the units vest, the recipients have distribution rights on these units from the date of grant, and the recipients of the restricted units have voting rights on the restricted units from the date of grant. The fair value of each restricted or phantom unit award is measured at the market price as of the date of grant and is amortized on a straight-line basis over the requisite service period for each separately vesting portion of the award. A summary of restricted and phantom unit activity and changes during the three months ended March 31, 2019 , is presented below: Restricted and Phantom Units Units Weighted Average Grant-Date Fair Value Outstanding at January 1, 2019 (nonvested) 138,016 $ 31.35 Forfeited (10,281 ) 30.14 Outstanding at March 31, 2019 (nonvested) 127,735 $ 31.45 No restricted units were vested and transferred to recipients during the three months ended March 31, 2019 . As of March 31, 2019 , there was $2.0 million of total unrecognized compensation expense related to unvested restricted and phantom unit grants, which is expected to be recognized over a weighted-average period of 1.4 years. Performance Units Under our Long-Term Incentive Plan, we grant performance units to selected officers who perform services for us. Performance units granted are payable in common units at the end of a three-year performance period based upon meeting certain criteria over the performance period. Under the terms of our performance unit grants, some awards are subject to the growth in our distributable cash flow per common unit over the performance period while other awards are subject to "financial performance" and "market performance." Financial performance is based on meeting certain earnings before interest, taxes, depreciation and amortization ("EBITDA") targets, while market performance is based on the relative standing of total unitholder return achieved by HEP compared to peer group companies. The number of units ultimately issued under these awards can range from 50% to 150% or 0% to 200%. As of March 31, 2019 , estimated unit payouts for outstanding nonvested performance unit awards ranged between 100% and 150% of the target number of performance units granted. We did not grant any performance units during the three months ended March 31, 2019 . Although common units are not transferred to the recipients until the performance units vest, the recipients have distribution rights with respect to the common units from the date of grant. A summary of performance unit activity and changes for the three months ended March 31, 2019 , is presented below: Performance Units Units Outstanding at January 1, 2019 (nonvested) 51,748 Vesting and transfer of common units to recipients (10,113 ) Forfeited (5,200 ) Outstanding at March 31, 2019 (nonvested) 36,435 The grant date fair value of performance units vested and transferred to recipients during the three months ended March 31, 2019 and 2018 was $0.3 million and $0.1 million , respectively. Based on the weighted-average fair value of performance units outstanding at March 31, 2019 , of $1.2 million , there was $0.5 million of total unrecognized compensation expense related to nonvested performance units, which is expected to be recognized over a weighted-average period of 1.8 years. During the three months ended March 31, 2019 , we paid $0.3 million for the purchase of our common units in the open market for the issuance and settlement of unit awards under our Long-Term Incentive Plan.

Debt

Debt	3 Months Ended
	Mar. 31, 2019
Debt Instruments [Abstract]
Debt	Debt Credit Agreement We have a $1.4 billion senior secured revolving credit facility (the “Credit Agreement”) expiring in July 2022 . The Credit Agreement is available to fund capital expenditures, investments, acquisitions, distribution payments and working capital and for general partnership purposes. The Credit Agreement is also available to fund letters of credit up to a $50 million sub-limit, and it contains an accordion feature giving us the ability to increase the size of the facility by up to $300 million with additional lender commitments. Our obligations under the Credit Agreement are collateralized by substantially all of our assets, and indebtedness under the Credit Agreement is guaranteed by our material, wholly-owned subsidiaries. The Credit Agreement requires us to maintain compliance with certain financial covenants consisting of total leverage, senior secured leverage, and interest coverage. It also limits or restricts our ability to engage in certain activities. If, at any time prior to the expiration of the Credit Agreement, HEP obtains two investment grade credit ratings, the Credit Agreement will become unsecured and many of the covenants, limitations, and restrictions will be eliminated. We may prepay all loans at any time without penalty, except for tranche breakage costs. If an event of default exists under the Credit Agreement, the lenders will be able to accelerate the maturity of all loans outstanding and exercise other rights and remedies. We were in compliance with the covenants as of March 31, 2019 . Senior Notes We have $500 million in aggregate principal amount of 6% senior unsecured notes due in 2024 (the “ 6% Senior Notes”). We used the net proceeds from our offerings of the 6% Senior Notes to repay indebtedness under our Credit Agreement. The 6% Senior Notes are unsecured and impose certain restrictive covenants, including limitations on our ability to incur additional indebtedness, make investments, sell assets, incur certain liens, pay distributions, enter into transactions with affiliates and enter into mergers. We were in compliance with the restrictive covenants for the 6% Senior Notes as of March 31, 2019 . At any time when the 6% Senior Notes are rated investment grade by both Moody’s and Standard & Poor’s and no default or event of default exists, we will not be subject to many of the foregoing covenants. Additionally, we have certain redemption rights at varying premiums over face value under the 6% Senior Notes. Indebtedness under the 6% Senior Notes is guaranteed by our wholly-owned subsidiaries. Long-term Debt The carrying amounts of our long-term debt was as follows: March 31, December 31, (In thousands) Credit Agreement Amount outstanding $ 942,000 $ 923,000 6% Senior Notes Principal 500,000 500,000 Unamortized premium and debt issuance costs (3,946 ) (4,100 ) 496,054 495,900 Total long-term debt $ 1,438,054 $ 1,418,900 Interest Expense and Other Debt Information Interest expense consists of the following components: Three Months Ended March 31, 2019 2018 (In thousands) Interest on outstanding debt: Credit Agreement $ 10,372 $ 8,944 6% Senior Notes 7,500 7,500 Amortization of discount and deferred debt issuance costs 766 757 Commitment fees and other 430 477 Total interest incurred 19,068 17,678 Less capitalized interest 46 97 Net interest expense $ 19,022 $ 17,581 Cash paid for interest $ 25,918 $ 16,599

Significant Customers

Significant Customers	3 Months Ended
	Mar. 31, 2019
Risks and Uncertainties [Abstract]
Significant Customers	Significant Customers All revenues are domestic revenues, of which 83% are currently generated from our two largest customers: HFC and Delek. The following table presents the percentage of total revenues generated by each of these customers: Three Months Ended 2019 2018 HFC 77 % 79 % Delek 6 % 5 %

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions We serve HFC’s refineries under long-term pipeline, terminal and tankage throughput agreements, and refinery processing unit tolling agreements expiring from 2019 to 2036 . Under these agreements, HFC agrees to transport, store and process throughput volumes of refined product, crude oil and feedstocks on our pipelines, terminals, tankage, loading rack facilities and refinery processing units that result in minimum annual payments to us. These minimum annual payments or revenues are subject to annual rate adjustments on July 1st each year generally based on increases or decreases in PPI or the FERC index. As of March 31, 2019 , these agreements with HFC require minimum annualized payments to us of $303 million . If HFC fails to meet its minimum volume commitments under the agreements in any quarter, it will be required to pay us the amount of any shortfall in cash by the last day of the month following the end of the quarter. Under certain of these agreements, a shortfall payment may be applied as a credit in the following four quarters after its minimum obligations are met. Under certain provisions of the Omnibus Agreement, we pay HFC an annual administrative fee (currently $2.5 million ) for the provision by HFC or its affiliates of various general and administrative services to us. This fee does not include the salaries of personnel employed by HFC who perform services for us on behalf of HLS or the cost of their employee benefits, which are charged to us separately by HFC. Also, we reimburse HFC and its affiliates for direct expenses they incur on our behalf. Related party transactions with HFC are as follows: • Revenues received from HFC were $103.4 million and $101.4 million for the three months ended March 31, 2019 and 2018 , respectively. • HFC charged us general and administrative services under the Omnibus Agreement of $0.6 million for each of the three months ended March 31, 2019 and 2018 . • We reimbursed HFC for costs of employees supporting our operations of $13.6 million and $12.7 million for the three months ended March 31, 2019 and 2018 , respectively. • HFC reimbursed us $1.8 million and $1.2 million for the three months ended March 31, 2019 and 2018 , respectively, for expense and capital projects. • We distributed $37.3 million and $36.3 million in the three months ended March 31, 2019 and 2018 , respectively, to HFC as regular distributions on its common units. • Accounts receivable from HFC were $36.0 million and $46.8 million at March 31, 2019 , and December 31, 2018 , respectively. • Accounts payable to HFC were $7.2 million and $14.2 million at March 31, 2019 , and December 31, 2018 , respectively. • Deferred revenue in the consolidated balance sheets at March 31, 2019 and December 31, 2018 , included $0.6 million and $1.7 million , respectively, relating to certain shortfall billings to HFC. • We received finance lease payments from HFC for use of our Artesia and Tulsa railyards of $0.5 million for each of the three months ended March 31, 2019 and 2018 .

Partners' Equity, Income Alloca

Partners' Equity, Income Allocations and Cash Distributions	3 Months Ended
	Mar. 31, 2019
Partners' Capital [Abstract]
Partners' Equity, Income Allocations and Cash Distributions	Partners’ Equity, Income Allocations and Cash Distributions As of March 31, 2019 , HFC held 59,630,030 of our common units, constituting a 57% limited partner interest in us, and held the non-economic general partner interest. On January 25, 2018, we entered into a common unit purchase agreement in which certain purchasers agreed to purchase in a private placement 3,700,000 common units representing limited partnership interests, at a price of $29.73 per common unit. The private placement closed on February 6, 2018, and we received proceeds of approximately $110 million , which were used to repay indebtedness under our Credit Agreement. Continuous Offering Program We have a continuous offering program under which we may issue and sell common units from time to time, representing limited partner interests, up to an aggregate gross sales amount of $200 million . For the three months ended March 31, 2019 , HEP did not issue units under this program. As of March 31, 2019 , HEP has issued 2,413,153 units under this program, providing $82.3 million in gross proceeds. We intend to use our net proceeds for general partnership purposes, which may include funding working capital, repayment of debt, acquisitions and capital expenditures. Amounts repaid under the Credit Agreement may be reborrowed from time to time. Allocations of Net Income Net income attributable to HEP is allocated to the partners based on their weighted-average ownership percentage during the period. Cash Distributions On April 18, 2019 , we announced our cash distribution for the first quarter of 2019 of $0.670 per unit. The distribution is payable on all common units and will be paid May 14, 2019 , to all unitholders of record on April 29, 2019 . However, HEP Logistics waived $2.5 million in limited partner cash distributions due to them as discussed in Note 1. Our regular quarterly cash distribution to the limited partners will be $68.2 million for the three months ended March 31, 2019 and was $66.6 million for the three months ended March 31, 2018 . Our distributions are declared subsequent to quarter end; therefore, these amounts do not reflect distributions paid during the respective period. As a master limited partnership, we distribute our available cash, which historically has exceeded our net income attributable to HEP because depreciation and amortization expense represents a non-cash charge against income. The result is a decline in our partners’ equity since our regular quarterly distributions have exceeded our quarterly net income attributable to HEP. Additionally, if the asset contributions and acquisitions from HFC had occurred while we were not a consolidated VIE of HFC, our acquisition cost, in excess of HFC’s historical basis in the transferred assets, would have been recorded in our financial statements at the time of acquisition as increases to our properties and equipment and intangible assets instead of decreases to our partners’ equity.

Net Income per Limited Partner

Net Income per Limited Partner Unit	3 Months Ended
	Mar. 31, 2019
Net Income per Limited Partner Unit [Abstract]
Net Income Per Limited Partner Unit	Net Income Per Limited Partner Unit Net income per unit applicable to the limited partners is computed using the two-class method, since we have more than one participating security (common units and restricted units). To the extent net income attributable to the partners exceeds or is less than cash distributions, this difference is allocated to the partners based on their weighted-average ownership percentage during the period, after consideration of any priority allocations of earnings. Our dilutive securities, restricted units, are immaterial for all periods presented. For purposes of applying the two-class method, including the allocation of cash distributions in excess of earnings, net income per limited partner unit is computed as follows: Three Months Ended 2019 2018 (In thousands) Net income attributable to the partners $ 51,182 $ 46,168 Limited partner’s distribution declared on common units (68,233 ) (66,551 ) Distributions in excess of net income attributable to the partners $ (17,051 ) $ (20,383 ) Three Months Ended 2019 2018 (In thousands, except per unit data) Net income attributable to the partners: Distributions declared $ 68,233 $ 66,551 Distributions in excess of net income attributable to the partners (17,051 ) (20,383 ) Net income attributable to the partners $ 51,182 $ 46,168 Weighted average limited partners' units outstanding 105,440 103,836 Limited partners' per unit interest in earnings - basic and diluted $ 0.49 $ 0.44

Environmental

Environmental	3 Months Ended
	Mar. 31, 2019
Accrual for Environmental Loss Contingencies [Abstract]
Environmental	Environmental We incurred no expenses for the three months ended March 31, 2019 and 2018 for environmental remediation obligations. The accrued environmental liability, net of expected recoveries from indemnifying parties, reflected in our consolidated balance sheets was $6.0 million and $6.3 million at March 31, 2019 and December 31, 2018 , respectively, of which $4.0 million and $4.3 million , respectively, were classified as other long-term liabilities. These accruals include remediation and monitoring costs expected to be incurred over an extended period of time. Under the Omnibus Agreement and certain transportation agreements and purchase agreements with HFC, HFC has agreed to indemnify us, subject to certain monetary and time limitations, for environmental noncompliance and remediation liabilities associated with certain assets transferred to us from HFC and occurring or existing prior to the date of such transfers. As of both March 31, 2019 and December 31, 2018 , our consolidated balance sheets included additional accrued environmental liabilities of $0.5 million for HFC indemnified liabilities, and other assets included equal and offsetting balances representing amounts due from HFC related to indemnifications for environmental remediation liabilities.

Contingencies

Contingencies	3 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies We are a party to various legal and regulatory proceedings, none of which we believe will have a material adverse impact on our financial condition, results of operations or cash flows.

Operating Segments

Operating Segments	3 Months Ended
	Mar. 31, 2019
Segment Reporting [Abstract]
Operating Segments	Segment Information Although financial information is reviewed by our chief operating decision makers from a variety of perspectives, they view the business in two reportable operating segments: pipelines and terminals, and refinery processing units. These operating segments adhere to the accounting polices used for our consolidated financial statements. Pipelines and terminals have been aggregated as one reportable segment as both pipeline and terminals (1) have similar economic characteristics, (2) similarly provide logistics services of transportation and storage of petroleum products, (3) similarly support the petroleum refining business, including distribution of its products, (4) have principally the same customers and (5) are subject to similar regulatory requirements. We evaluate the performance of each segment based on its respective operating income. Certain general and administrative expenses and interest and financing costs are excluded from segment operating income as they are not directly attributable to a specific reportable segment. Identifiable assets are those used by the segment, whereas other assets are principally equity method investments, cash, deposits and other assets that are not associated with a specific reportable reportable segment. Three Months Ended 2019 2018 (In thousands) Revenues: Pipelines and terminals - affiliate $ 81,540 $ 82,894 Pipelines and terminals - third-party 31,138 27,456 Refinery processing units - affiliate 21,819 18,534 Total segment revenues $ 134,497 $ 128,884 Segment operating income: Pipelines and terminals $ 63,232 $ 60,213 Refinery processing units 9,922 7,327 Total segment operating income 73,154 67,540 Unallocated general and administrative expenses (2,620 ) (3,122 ) Interest and financing costs, net (18,494 ) (17,066 ) Equity in earnings of unconsolidated affiliates 2,100 1,279 Gain on sale of assets and other (310 ) 86 Income before income taxes $ 53,830 $ 48,717 Capital Expenditures: Pipelines and terminals $ 10,718 $ 12,612 Refinery processing units — — Total capital expenditures $ 10,718 $ 12,612 March 31, 2019 December 31, 2018 (In thousands) Identifiable assets: Pipelines and terminals (1) $ 1,740,292 $ 1,692,282 Refinery processing units 313,719 312,888 Other 108,209 97,370 Total identifiable assets $ 2,162,220 $ 2,102,540 (1) Includes goodwill of $270.3 million as of March 31, 2019 and December 31, 2018 .

Supplemental Guarantor _ Non-Gu

Supplemental Guarantor / Non-Guarantor Financial Information	3 Months Ended
	Mar. 31, 2019
Supplemental Guarantor / Non-Guarantor Financial Information [Abstract]
Supplemental Guarantor / Non-Guarantor Financial Information	Supplemental Guarantor/Non-Guarantor Financial Information Obligations of HEP (“Parent”) under the 6% Senior Notes have been jointly and severally guaranteed by each of its direct and indirect 100% owned subsidiaries (“Guarantor Subsidiaries”). These guarantees are full and unconditional, subject to certain customary release provisions. These circumstances include (i) when a Guarantor Subsidiary is sold or sells all or substantially all of its assets, (ii) when a Guarantor Subsidiary is declared “unrestricted” for covenant purposes, (iii) when a Guarantor Subsidiary’s guarantee of other indebtedness is terminated or released and (iv) when the requirements for legal defeasance or covenant defeasance or to discharge the senior notes have been satisfied. The following financial information presents condensed consolidating balance sheets, statements of comprehensive income, and statements of cash flows of the Parent, the Guarantor Subsidiaries and the Non-Guarantor Subsidiaries. The information has been presented as if the Parent accounted for its ownership in the Guarantor Subsidiaries, and the Guarantor Restricted Subsidiaries accounted for the ownership of the Non-Guarantor Non-Restricted Subsidiaries, using the equity method of accounting. Condensed Consolidating Balance Sheet March 31, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 2 $ 8,640 $ 2,898 $ — $ 11,540 Accounts receivable — 43,652 6,971 — 50,623 Prepaid and other current assets 409 3,284 373 — 4,066 Total current assets 411 55,576 10,242 — 66,229 Properties and equipment, net — 1,181,098 341,778 — 1,522,876 Operating leases right-of-use assets — 76,950 — — 76,950 Investment in subsidiaries 1,847,226 260,874 — (2,108,100 ) — Intangible assets, net — 111,828 — — 111,828 Goodwill — 270,336 — — 270,336 Equity method investments — 83,556 — — 83,556 Other assets 8,673 21,772 — — 30,445 Total assets $ 1,856,310 $ 2,061,990 $ 352,020 $ (2,108,100 ) $ 2,162,220 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 15,847 $ 908 $ — $ 16,755 Accrued interest 5,687 (1 ) — — 5,686 Deferred revenue — 7,048 810 — 7,858 Accrued property taxes — 3,522 2,014 — 5,536 Current maturities of operating leases — 4,955 65 — 5,020 Current maturities of finance leases — 877 — — 877 Other current liabilities 192 2,459 5 — 2,656 Total current liabilities 5,879 34,707 3,802 — 44,388 Long-term debt 1,438,054 — — — 1,438,054 Noncurrent operating lease liabilities — 72,269 — — 72,269 Other long-term liabilities 260 12,716 386 — 13,362 Deferred revenue — 48,131 — — 48,131 Class B unit — 46,941 — — 46,941 Equity - partners 412,117 1,847,226 260,874 (2,108,100 ) 412,117 Equity - noncontrolling interest — — 86,958 — 86,958 Total liabilities and equity $ 1,856,310 $ 2,061,990 $ 352,020 $ (2,108,100 ) $ 2,162,220 Condensed Consolidating Balance Sheet December 31, 2018 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 2 $ — $ 3,043 $ — $ 3,045 Accounts receivable — 53,376 5,994 (252 ) 59,118 Prepaid and other current assets 217 3,542 552 — 4,311 Total current assets 219 56,918 9,589 (252 ) 66,474 Properties and equipment, net — 1,193,181 345,474 — 1,538,655 Investment in subsidiaries 1,850,416 264,378 — (2,114,794 ) — Intangible assets, net — 115,329 — — 115,329 Goodwill — 270,336 — — 270,336 Equity method investments — 83,840 — — 83,840 Other assets 9,291 18,615 — — 27,906 Total assets $ 1,859,926 $ 2,002,597 $ 355,063 $ (2,115,046 ) $ 2,102,540 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 30,325 $ 584 $ (252 ) $ 30,657 Accrued interest 13,302 — — — 13,302 Deferred revenue — 8,065 632 — 8,697 Accrued property taxes — 744 1,035 — 1,779 Other current liabilities 29 3,429 4 — 3,462 Total current liabilities 13,331 42,563 2,255 (252 ) 57,897 Long-term debt 1,418,900 — — — 1,418,900 Other long-term liabilities 260 14,743 304 — 15,307 Deferred revenue — 48,714 — — 48,714 Class B unit — 46,161 — — 46,161 Equity - partners 427,435 1,850,416 264,378 (2,114,794 ) 427,435 Equity - noncontrolling interest — — 88,126 — 88,126 Total liabilities and equity $ 1,859,926 $ 2,002,597 $ 355,063 $ (2,115,046 ) $ 2,102,540 Condensed Consolidating Statement of Income Three Months Ended March 31, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 97,393 $ 5,966 $ — $ 103,359 Third parties — 22,065 9,073 — 31,138 — 119,458 15,039 — 134,497 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 34,077 3,442 — 37,519 Depreciation and amortization 19,536 4,288 — 23,824 General and administrative 1,076 1,544 — — 2,620 1,076 55,157 7,730 — 63,963 Operating income (loss) (1,076 ) 64,301 7,309 — 70,534 Other income (expense): Equity in earnings of subsidiaries 71,299 5,496 — (76,795 ) — Equity in earnings of equity method investments — 2,100 — — 2,100 Interest expense (19,041 ) 19 — — (19,022 ) Interest income — 528 — — 528 Gain on sale of assets and other — (329 ) 19 — (310 ) 52,258 7,814 19 (76,795 ) (16,704 ) Income before income taxes 51,182 72,115 7,328 (76,795 ) 53,830 State income tax expense — (36 ) — — (36 ) Net income 51,182 72,079 7,328 (76,795 ) 53,794 Allocation of net income attributable to noncontrolling interests — (780 ) (1,832 ) — (2,612 ) Net income attributable to the partners $ 51,182 $ 71,299 $ 5,496 $ (76,795 ) $ 51,182 Condensed Consolidating Statement of Income Three Months Ended March 31, 2018 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 94,291 $ 7,137 $ — $ 101,428 Third parties — 19,978 7,478 — 27,456 — 114,269 14,615 — 128,884 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 32,664 3,538 — 36,202 Depreciation and amortization — 21,001 4,141 — 25,142 General and administrative 1,280 1,842 — — 3,122 1,280 55,507 7,679 — 64,466 Operating income (loss) (1,280 ) 58,762 6,936 — 64,418 Other income (expense): Equity in earnings of subsidiaries 65,052 5,212 — (70,264 ) — Equity in earnings of equity method investments — 1,279 — — 1,279 Interest expense (17,649 ) 68 — — (17,581 ) Interest income — 515 — — 515 Gain on sale of assets and other 45 28 13 — 86 47,448 7,102 13 (70,264 ) (15,701 ) Income before income taxes 46,168 65,864 6,949 (70,264 ) 48,717 State income tax expense — (82 ) — — (82 ) Net income 46,168 65,782 6,949 (70,264 ) 48,635 Allocation of net income attributable to noncontrolling interests — (730 ) (1,737 ) — (2,467 ) Net income attributable to the partners $ 46,168 $ 65,052 $ 5,212 $ (70,264 ) $ 46,168 Condensed Consolidating Statement of Cash Flows Three Months Ended March 31, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Cash flows from operating activities $ (26,584 ) $ 91,226 $ 12,009 $ (5,496 ) $ 71,155 Cash flows from investing activities Additions to properties and equipment — (10,564 ) (154 ) — (10,718 ) Distributions from UNEV in excess of earnings — 3,504 — (3,504 ) — Proceeds from sale of assets — 9 — — 9 Distributions in excess of equity in earnings of equity investments — 395 — — 395 — (6,656 ) (154 ) (3,504 ) (10,314 ) Cash flows from financing activities Net borrowings under credit agreement 19,000 — — — 19,000 Net intercompany financing activities 75,678 (75,678 ) — — — Distributions to HEP unitholders (67,975 ) — — — (67,975 ) Distributions to noncontrolling interests — — (12,000 ) 9,000 (3,000 ) Units withheld for tax withholding obligations (119 ) — — — (119 ) Payments on finance leases — (252 ) — — (252 ) 26,584 (75,930 ) (12,000 ) 9,000 (52,346 ) Cash and cash equivalents Increase (decrease) for the period — 8,640 (145 ) — 8,495 Beginning of period 2 — 3,043 — 3,045 End of period $ 2 $ 8,640 $ 2,898 $ — $ 11,540 Condensed Consolidating Statement of Cash Flows Three Months Ended March 31, 2018 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Cash flows from operating activities $ (23,679 ) $ 98,013 $ 11,398 $ (5,212 ) $ 80,520 Cash flows from investing activities Additions to properties and equipment — (9,029 ) (3,583 ) — (12,612 ) Proceeds from sale of assets — 22 — — 22 Distributions from UNEV in excess of earnings — 788 — (788 ) — Distributions in excess of equity in earnings of equity investments — 358 — — 358 — (7,861 ) (3,583 ) (788 ) (12,232 ) Cash flows from financing activities Net repayments under credit agreement (116,500 ) — — — (116,500 ) Net intercompany financing activities 89,060 (89,060 ) — — — Proceeds from issuance of common units 114,376 153 — — 114,529 Distributions to HEP unitholders (63,496 ) — — — (63,496 ) Distributions to noncontrolling interests — — (8,000 ) 6,000 (2,000 ) Contributions from general partner 297 — — — 297 Units withheld for tax withholding obligations (58 ) — — — (58 ) Deferred financing costs — 6 — — 6 Payments on finance leases — (277 ) — — (277 ) 23,679 (89,178 ) (8,000 ) 6,000 (67,499 ) Cash and cash equivalents Increase (decrease) for the period — 974 (185 ) — 789 Beginning of period 2 511 7,263 — 7,776 End of period $ 2 $ 1,485 $ 7,078 $ — $ 8,565

Description of Business and P_2

Description of Business and Presentation of Financial Statements (Policies)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Consolidation, Policy	Principles of Consolidation and Common Control Transactions The consolidated financial statements include our accounts and those of subsidiaries and joint ventures that we control. All significant intercompany transactions and balances have been eliminated. Most of our acquisitions from HFC occurred while we were a consolidated variable interest entity (“VIE”) of HFC. Therefore, as an entity under common control with HFC, we recorded these acquisitions on our balance sheets at HFC's historical basis instead of our purchase price or fair value.
New Accounting Pronouncements, Policy	Leases In February 2016, ASU No. 2016-02, “Leases” (“ASC 842”) was issued requiring leases to be measured and recognized as a lease liability, with a corresponding right-of-use asset on the balance sheet. We adopted this standard effective January 1, 2019 using the optional transition method, whereby comparative prior period financial information will not be restated and will continue to be reported under the lease accounting standard in effect during those periods. We also elected practical expedients provided by the new standard, including the package of practical expedients whereby we did not reassess lease classification or initial indirect lease cost under the new standard. In addition, we elected to exclude short-term leases, which at inception have a lease term of 12 months or less, from the amounts recognized on our balance sheet. Upon adoption of this standard, we recognized $78.4 million of lease liabilities and corresponding right-of-use assets on our consolidated balance sheet. Adoption of this standard did not have a material impact on our results of operations or cash flows. See Notes 2 and 3 for additional information on our lease policies. Revenue Recognition In May 2014, an accounting standard update was issued requiring revenue to be recognized when promised goods or services are transferred to customers in an amount that reflects the expected consideration for these goods or services. This standard had an effective date of January 1, 2018, and we accounted for the new guidance using the modified retrospective implementation method, whereby a cumulative effect adjustment was recorded to retained earnings as of the date of initial application. In preparing for adoption, we evaluated the terms, conditions and performance obligations under our existing contracts with customers. Furthermore, we implemented policies to comply with this new standard. See Note 2 for additional information on our revenue recognition policies. Business Combinations In December 2014, an accounting standard update was issued to provide new guidance on the definition of a business in relation to accounting for identifiable intangible assets in business combinations. This standard had an effective date of January 1, 2018 and had no effect on our financial condition, results of operations or cash flows. Financial Assets and Liabilities In January 2016, an accounting standard update was issued requiring changes in the accounting and disclosures for financial instruments. This standard was effective beginning with our 2018 reporting year and had no effect on our financial condition, results of operations or cash flows.

Revenues (Tables)

Revenues (Tables)	3 Months Ended
	Mar. 31, 2019
Revenue from Contract with Customer [Abstract]
Effect of Adoption of Revenue Recognition Standard [Table Text Block]	The following table reflects the cumulative effect of adoption as of January 1, 2018: Prior to Adoption Increase (Decrease) As Adjusted (In thousands) Deferred revenue $ 9,598 $ (1,320 ) $ 8,278 Partners’ equity: Common unitholders $ 393,959 $ 1,320 $ 395,279
Schedule of Contract Asset and Contract Liability Balances	March 31, December 31, (In thousands) Contract assets $ 4,986 $ 1,818 Contract liabilities $ (810 ) $ (1,821 )
Schedule of Future Performance Obligations	We expect to recognize revenue for these unfulfilled performance obligations as shown in the table below (amounts shown in table include both service and lease revenues): Years Ending December 31, (In millions) Remainder of 2019 $ 262 2020 309 2021 299 2022 271 2023 236 Thereafter 833 Total $ 2,210
Schedule of Disaggregated Revenue	Disaggregated revenues were as follows: Three Months Ended 2019 2018 (In thousands) Pipelines $ 75,100 $ 72,169 Terminals, tanks and loading racks 37,578 38,181 Refinery processing units 21,819 18,534 $ 134,497 $ 128,884

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Schedule of Supplemental Balance Sheet Information	Supplemental balance sheet information related to leases was as follows (in thousands, except for lease term and discount rate): March 31, 2019 Operating leases: Operating lease right-of-use assets, net $ 76,950 Current operating lease liabilities 5,020 Noncurrent operating lease liabilities 72,269 Total operating lease liabilities $ 77,289 Finance leases: Properties and equipment $ 5,832 Accumulated amortization (4,555 ) Properties and equipment, net $ 1,277 Current finance lease liabilities $ 877 Other long-term liabilities 583 Total finance lease liabilities $ 1,460 Weighted average remaining lease term (in years) Operating leases 17.8 Finance leases 1.3 Weighted average discount rate Operating leases 5.6% Finance leases 6.6%
Schedule of Supplemental Cash Flow Information and Components of Lease Expense	The components of lease expense were as follows: Three Months Ended (in thousands) Operating lease costs $ 1,770 Finance lease costs Amortization of assets 244 Interest on lease liabilities 27 Variable lease cost 35 Total net lease cost $ 2,076 Supplemental cash flow and other information related to leases were as follows: Three Months Ended (in thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 1,795 Operating cash flows from finance leases $ 27 Financing cash flows from finance leases $ 252
Schedule of Operating Lease Maturities	Maturities of lease liabilities were as follows: March 31, 2019 Operating Finance (in thousands) 2019 $ 5,537 $ 797 2020 7,210 607 2021 7,159 158 2022 7,141 18 2023 7,056 17 2024 and thereafter 88,803 — Total lease payments 122,906 1,597 Less: Imputed interest (45,617 ) (137 ) Total lease obligations 77,289 1,460 Less: Current obligations (5,020 ) (877 ) Long-term lease obligations $ 72,269 $ 583
Schedule of Finance Lease Maturities	Maturities of lease liabilities were as follows: March 31, 2019 Operating Finance (in thousands) 2019 $ 5,537 $ 797 2020 7,210 607 2021 7,159 158 2022 7,141 18 2023 7,056 17 2024 and thereafter 88,803 — Total lease payments 122,906 1,597 Less: Imputed interest (45,617 ) (137 ) Total lease obligations 77,289 1,460 Less: Current obligations (5,020 ) (877 ) Long-term lease obligations $ 72,269 $ 583
Schedule of Lease Income	Lease income recognized was as follows: Three Months Ended 2019 2018 (In thousands) Operating lease revenues $ 94,295 $ 70,931 Direct financing lease interest income 509 503
Schedule of Minimum Undiscounted Lease Payments	Annual minimum undiscounted lease payments under our leases were as follows as of March 31, 2019 : Operating Finance Years Ending December 31, (In thousands) Remainder of 2019 $ 219,696 $ 1,535 2020 252,820 2,060 2021 246,188 2,076 2022 244,740 2,092 2023 215,060 2,109 Thereafter 715,497 41,853 Less: Imputed Interest — (35,183 ) Total $ 1,894,001 $ 16,542

Financial Instruments (Tables)

Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2019
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Financial Instruments Measured on Recurring Basis	The carrying amounts and estimated fair values of our senior notes were as follows: March 31, 2019 December 31, 2018 Financial Instrument Fair Value Input Level Carrying Value Fair Value Carrying Value Fair Value (In thousands) Liabilities: 6% Senior Notes Level 2 496,054 517,740 495,900 488,310 $ 496,054 $ 517,740 $ 495,900 $ 488,310

Properties and Equipment (Table

Properties and Equipment (Tables)	3 Months Ended
	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of Properties and Equipment	The carrying amounts of our properties and equipment are as follows: March 31, December 31, (In thousands) Pipelines, terminals and tankage $ 1,572,859 $ 1,571,338 Refinery assets 347,338 347,338 Land and right of way 86,319 86,298 Construction in progress 26,628 23,482 Other 40,244 41,250 2,073,388 2,069,706 Less accumulated depreciation 550,512 531,051 $ 1,522,876 $ 1,538,655

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets by Major Class	The carrying amounts of our intangible assets are as follows: Useful Life March 31, December 31, (In thousands) Delek transportation agreement 30 years $ 59,933 $ 59,933 HFC transportation agreement 10-15 years 75,131 75,131 Customer relationships 10 years 69,683 69,683 Other 50 50 204,797 204,797 Less accumulated amortization 92,969 89,468 $ 111,828 $ 115,329

Employees, Retirement and Inc_2

Employees, Retirement and Incentive Plans (Tables)	3 Months Ended
	Mar. 31, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Nonvested Restricted Stock Units Activity	A summary of restricted and phantom unit activity and changes during the three months ended March 31, 2019 , is presented below: Restricted and Phantom Units Units Weighted Average Grant-Date Fair Value Outstanding at January 1, 2019 (nonvested) 138,016 $ 31.35 Forfeited (10,281 ) 30.14 Outstanding at March 31, 2019 (nonvested) 127,735 $ 31.45
Schedule of Nonvested Performance-based Units Activity	A summary of performance unit activity and changes for the three months ended March 31, 2019 , is presented below: Performance Units Units Outstanding at January 1, 2019 (nonvested) 51,748 Vesting and transfer of common units to recipients (10,113 ) Forfeited (5,200 ) Outstanding at March 31, 2019 (nonvested) 36,435

Debt (Tables)

Debt (Tables)	3 Months Ended
	Mar. 31, 2019
Debt Instruments [Abstract]
Schedule of Long-term Debt Instruments	The carrying amounts of our long-term debt was as follows: March 31, December 31, (In thousands) Credit Agreement Amount outstanding $ 942,000 $ 923,000 6% Senior Notes Principal 500,000 500,000 Unamortized premium and debt issuance costs (3,946 ) (4,100 ) 496,054 495,900 Total long-term debt $ 1,438,054 $ 1,418,900
Schedule of Interest Expense and Other Debt Information	Interest expense consists of the following components: Three Months Ended March 31, 2019 2018 (In thousands) Interest on outstanding debt: Credit Agreement $ 10,372 $ 8,944 6% Senior Notes 7,500 7,500 Amortization of discount and deferred debt issuance costs 766 757 Commitment fees and other 430 477 Total interest incurred 19,068 17,678 Less capitalized interest 46 97 Net interest expense $ 19,022 $ 17,581 Cash paid for interest $ 25,918 $ 16,599

Significant Customers (Tables)

Significant Customers (Tables)	3 Months Ended
	Mar. 31, 2019
Risks and Uncertainties [Abstract]
Schedules of Concentration of Risk, by Risk Factor	The following table presents the percentage of total revenues generated by each of these customers: Three Months Ended 2019 2018 HFC 77 % 79 % Delek 6 % 5 %

Net Income per Limited Partne_2

Net Income per Limited Partner Unit (Tables)	3 Months Ended
	Mar. 31, 2019
Net Income per Limited Partner Unit [Abstract]
Schedule of Allocation to Limited Partner Interest in Net Income	For purposes of applying the two-class method, including the allocation of cash distributions in excess of earnings, net income per limited partner unit is computed as follows: Three Months Ended 2019 2018 (In thousands) Net income attributable to the partners $ 51,182 $ 46,168 Limited partner’s distribution declared on common units (68,233 ) (66,551 ) Distributions in excess of net income attributable to the partners $ (17,051 ) $ (20,383 )
Earnings per Unit by Type of Partner	Three Months Ended 2019 2018 (In thousands, except per unit data) Net income attributable to the partners: Distributions declared $ 68,233 $ 66,551 Distributions in excess of net income attributable to the partners (17,051 ) (20,383 ) Net income attributable to the partners $ 51,182 $ 46,168 Weighted average limited partners' units outstanding 105,440 103,836 Limited partners' per unit interest in earnings - basic and diluted $ 0.49 $ 0.44

Operating Segments (Tables)

Operating Segments (Tables)	3 Months Ended
	Mar. 31, 2019
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Three Months Ended 2019 2018 (In thousands) Revenues: Pipelines and terminals - affiliate $ 81,540 $ 82,894 Pipelines and terminals - third-party 31,138 27,456 Refinery processing units - affiliate 21,819 18,534 Total segment revenues $ 134,497 $ 128,884 Segment operating income: Pipelines and terminals $ 63,232 $ 60,213 Refinery processing units 9,922 7,327 Total segment operating income 73,154 67,540 Unallocated general and administrative expenses (2,620 ) (3,122 ) Interest and financing costs, net (18,494 ) (17,066 ) Equity in earnings of unconsolidated affiliates 2,100 1,279 Gain on sale of assets and other (310 ) 86 Income before income taxes $ 53,830 $ 48,717 Capital Expenditures: Pipelines and terminals $ 10,718 $ 12,612 Refinery processing units — — Total capital expenditures $ 10,718 $ 12,612 March 31, 2019 December 31, 2018 (In thousands) Identifiable assets: Pipelines and terminals (1) $ 1,740,292 $ 1,692,282 Refinery processing units 313,719 312,888 Other 108,209 97,370 Total identifiable assets $ 2,162,220 $ 2,102,540 (1) Includes goodwill of $270.3 million as of March 31, 2019 and December 31, 2018 .

Supplemental Guarantor _ Non-_2

Supplemental Guarantor / Non-Guarantor Financial Information (Tables)	3 Months Ended
	Mar. 31, 2019
Supplemental Guarantor / Non-Guarantor Financial Information [Abstract]
Condensed Consolidating Balance Sheet	Condensed Consolidating Balance Sheet March 31, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 2 $ 8,640 $ 2,898 $ — $ 11,540 Accounts receivable — 43,652 6,971 — 50,623 Prepaid and other current assets 409 3,284 373 — 4,066 Total current assets 411 55,576 10,242 — 66,229 Properties and equipment, net — 1,181,098 341,778 — 1,522,876 Operating leases right-of-use assets — 76,950 — — 76,950 Investment in subsidiaries 1,847,226 260,874 — (2,108,100 ) — Intangible assets, net — 111,828 — — 111,828 Goodwill — 270,336 — — 270,336 Equity method investments — 83,556 — — 83,556 Other assets 8,673 21,772 — — 30,445 Total assets $ 1,856,310 $ 2,061,990 $ 352,020 $ (2,108,100 ) $ 2,162,220 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 15,847 $ 908 $ — $ 16,755 Accrued interest 5,687 (1 ) — — 5,686 Deferred revenue — 7,048 810 — 7,858 Accrued property taxes — 3,522 2,014 — 5,536 Current maturities of operating leases — 4,955 65 — 5,020 Current maturities of finance leases — 877 — — 877 Other current liabilities 192 2,459 5 — 2,656 Total current liabilities 5,879 34,707 3,802 — 44,388 Long-term debt 1,438,054 — — — 1,438,054 Noncurrent operating lease liabilities — 72,269 — — 72,269 Other long-term liabilities 260 12,716 386 — 13,362 Deferred revenue — 48,131 — — 48,131 Class B unit — 46,941 — — 46,941 Equity - partners 412,117 1,847,226 260,874 (2,108,100 ) 412,117 Equity - noncontrolling interest — — 86,958 — 86,958 Total liabilities and equity $ 1,856,310 $ 2,061,990 $ 352,020 $ (2,108,100 ) $ 2,162,220 Condensed Consolidating Balance Sheet December 31, 2018 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 2 $ — $ 3,043 $ — $ 3,045 Accounts receivable — 53,376 5,994 (252 ) 59,118 Prepaid and other current assets 217 3,542 552 — 4,311 Total current assets 219 56,918 9,589 (252 ) 66,474 Properties and equipment, net — 1,193,181 345,474 — 1,538,655 Investment in subsidiaries 1,850,416 264,378 — (2,114,794 ) — Intangible assets, net — 115,329 — — 115,329 Goodwill — 270,336 — — 270,336 Equity method investments — 83,840 — — 83,840 Other assets 9,291 18,615 — — 27,906 Total assets $ 1,859,926 $ 2,002,597 $ 355,063 $ (2,115,046 ) $ 2,102,540 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 30,325 $ 584 $ (252 ) $ 30,657 Accrued interest 13,302 — — — 13,302 Deferred revenue — 8,065 632 — 8,697 Accrued property taxes — 744 1,035 — 1,779 Other current liabilities 29 3,429 4 — 3,462 Total current liabilities 13,331 42,563 2,255 (252 ) 57,897 Long-term debt 1,418,900 — — — 1,418,900 Other long-term liabilities 260 14,743 304 — 15,307 Deferred revenue — 48,714 — — 48,714 Class B unit — 46,161 — — 46,161 Equity - partners 427,435 1,850,416 264,378 (2,114,794 ) 427,435 Equity - noncontrolling interest — — 88,126 — 88,126 Total liabilities and equity $ 1,859,926 $ 2,002,597 $ 355,063 $ (2,115,046 ) $ 2,102,540
Condensed Consolidating Statement of Comprehensive Income	Condensed Consolidating Statement of Income Three Months Ended March 31, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 97,393 $ 5,966 $ — $ 103,359 Third parties — 22,065 9,073 — 31,138 — 119,458 15,039 — 134,497 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 34,077 3,442 — 37,519 Depreciation and amortization 19,536 4,288 — 23,824 General and administrative 1,076 1,544 — — 2,620 1,076 55,157 7,730 — 63,963 Operating income (loss) (1,076 ) 64,301 7,309 — 70,534 Other income (expense): Equity in earnings of subsidiaries 71,299 5,496 — (76,795 ) — Equity in earnings of equity method investments — 2,100 — — 2,100 Interest expense (19,041 ) 19 — — (19,022 ) Interest income — 528 — — 528 Gain on sale of assets and other — (329 ) 19 — (310 ) 52,258 7,814 19 (76,795 ) (16,704 ) Income before income taxes 51,182 72,115 7,328 (76,795 ) 53,830 State income tax expense — (36 ) — — (36 ) Net income 51,182 72,079 7,328 (76,795 ) 53,794 Allocation of net income attributable to noncontrolling interests — (780 ) (1,832 ) — (2,612 ) Net income attributable to the partners $ 51,182 $ 71,299 $ 5,496 $ (76,795 ) $ 51,182 Condensed Consolidating Statement of Income Three Months Ended March 31, 2018 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 94,291 $ 7,137 $ — $ 101,428 Third parties — 19,978 7,478 — 27,456 — 114,269 14,615 — 128,884 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 32,664 3,538 — 36,202 Depreciation and amortization — 21,001 4,141 — 25,142 General and administrative 1,280 1,842 — — 3,122 1,280 55,507 7,679 — 64,466 Operating income (loss) (1,280 ) 58,762 6,936 — 64,418 Other income (expense): Equity in earnings of subsidiaries 65,052 5,212 — (70,264 ) — Equity in earnings of equity method investments — 1,279 — — 1,279 Interest expense (17,649 ) 68 — — (17,581 ) Interest income — 515 — — 515 Gain on sale of assets and other 45 28 13 — 86 47,448 7,102 13 (70,264 ) (15,701 ) Income before income taxes 46,168 65,864 6,949 (70,264 ) 48,717 State income tax expense — (82 ) — — (82 ) Net income 46,168 65,782 6,949 (70,264 ) 48,635 Allocation of net income attributable to noncontrolling interests — (730 ) (1,737 ) — (2,467 ) Net income attributable to the partners $ 46,168 $ 65,052 $ 5,212 $ (70,264 ) $ 46,168
Condensed Consolidating Statement of Cash Flows	Condensed Consolidating Statement of Cash Flows Three Months Ended March 31, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Cash flows from operating activities $ (26,584 ) $ 91,226 $ 12,009 $ (5,496 ) $ 71,155 Cash flows from investing activities Additions to properties and equipment — (10,564 ) (154 ) — (10,718 ) Distributions from UNEV in excess of earnings — 3,504 — (3,504 ) — Proceeds from sale of assets — 9 — — 9 Distributions in excess of equity in earnings of equity investments — 395 — — 395 — (6,656 ) (154 ) (3,504 ) (10,314 ) Cash flows from financing activities Net borrowings under credit agreement 19,000 — — — 19,000 Net intercompany financing activities 75,678 (75,678 ) — — — Distributions to HEP unitholders (67,975 ) — — — (67,975 ) Distributions to noncontrolling interests — — (12,000 ) 9,000 (3,000 ) Units withheld for tax withholding obligations (119 ) — — — (119 ) Payments on finance leases — (252 ) — — (252 ) 26,584 (75,930 ) (12,000 ) 9,000 (52,346 ) Cash and cash equivalents Increase (decrease) for the period — 8,640 (145 ) — 8,495 Beginning of period 2 — 3,043 — 3,045 End of period $ 2 $ 8,640 $ 2,898 $ — $ 11,540 Condensed Consolidating Statement of Cash Flows Three Months Ended March 31, 2018 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Cash flows from operating activities $ (23,679 ) $ 98,013 $ 11,398 $ (5,212 ) $ 80,520 Cash flows from investing activities Additions to properties and equipment — (9,029 ) (3,583 ) — (12,612 ) Proceeds from sale of assets — 22 — — 22 Distributions from UNEV in excess of earnings — 788 — (788 ) — Distributions in excess of equity in earnings of equity investments — 358 — — 358 — (7,861 ) (3,583 ) (788 ) (12,232 ) Cash flows from financing activities Net repayments under credit agreement (116,500 ) — — — (116,500 ) Net intercompany financing activities 89,060 (89,060 ) — — — Proceeds from issuance of common units 114,376 153 — — 114,529 Distributions to HEP unitholders (63,496 ) — — — (63,496 ) Distributions to noncontrolling interests — — (8,000 ) 6,000 (2,000 ) Contributions from general partner 297 — — — 297 Units withheld for tax withholding obligations (58 ) — — — (58 ) Deferred financing costs — 6 — — 6 Payments on finance leases — (277 ) — — (277 ) 23,679 (89,178 ) (8,000 ) 6,000 (67,499 ) Cash and cash equivalents Increase (decrease) for the period — 974 (185 ) — 789 Beginning of period 2 511 7,263 — 7,776 End of period $ 2 $ 1,485 $ 7,078 $ — $ 8,565

Description of Business and P_3

Description of Business and Presentation of Financial Statements - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	Jan. 25, 2018	Mar. 31, 2019	Jan. 01, 2019
Other Ownership Interests [Line Items]
Operating Lease, Liability		$ 77,289	$ 78,400
Ownership percentage, controlling interest		57.00%
Shares, Issued		37,250,000
Limited partner distribution		$ 2,500
Partners' capital account, units, sold in private placement (in shares)	3,700,000
Sale of stock, price per share (in dollars per share)	$ 29.73
Proceeds from issuance of private placement	$ 110,000
UNEV Pipeline
Other Ownership Interests [Line Items]
Equity Method Investment, Ownership Percentage		75.00%
Frontier Pipeline [Member]
Other Ownership Interests [Line Items]
Equity Method Investment, Ownership Percentage		50.00%

Revenues - Narrative (Details)

Revenues - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017	Jan. 01, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating Lease, Lease Income	$ 94,295		$ 70,931
Deferred revenue	7,858	$ 8,697			$ 8,278
Services revenue	134,497		128,884
Deferred revenue recognized	3,500
Deferred revenue recognized. billed prior period		600		$ 2,200
Capital Units, Value	412,117	427,435			395,279
Contract With Customer, Asset, Revenue Recognized			$ 3,200
Shortfall Payments
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred revenue	800
Service, Other
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Services revenue	$ 40,200
Calculated under Revenue Guidance in Effect before Topic 606 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred revenue		9,598
Capital Units, Value		$ 393,959
Accounting Standards Update 2014-09 [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred revenue					(1,320)
Capital Units, Value					$ 1,320

Revenues - Schedule of Future P

Revenues - Schedule of Future Performance Obligations (Details) $ in Millions	Mar. 31, 2019USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations, expected timing	3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations, expected timing	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations	$ 262
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations	$ 309
Unfulfilled performance obligations, expected timing	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations	$ 299
Unfulfilled performance obligations, expected timing	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations	$ 271
Unfulfilled performance obligations, expected timing	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations	$ 833
Unfulfilled performance obligations, expected timing
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: (nil)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations	$ 2,210

Revenues - Schedule of Contract

Revenues - Schedule of Contract Asset and Liability Balances (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Jan. 01, 2018
Revenue from Contract with Customer [Abstract]
Contract assets	$ 4,986	$ 1,818
Contract liabilities	$ (810)	$ (1,821)

Revenues - Schedule of Disaggre

Revenues - Schedule of Disaggregated Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	$ 134,497	$ 128,884
Pipelines
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	75,100	72,169
Terminals, tanks and loading racks
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	37,578	38,181
Refinery processing units
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	$ 21,819	$ 18,534

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Lessee, Lease, Description [Line Items]
Finance lease term	1 year
Operating lease renewal term	10 years
Capital Leased Assets, Gross	$ 5,800
Capital Leases Accumulated Depreciation	4,600	$ 4,300
Finance lease receivables	$ 16,542
Minimum
Lessee, Lease, Description [Line Items]
Operating lease term	1 year
Maximum
Lessee, Lease, Description [Line Items]
Operating lease term	26 years
Vehicles | Minimum
Lessee, Lease, Description [Line Items]
Operating lease term	33 months
Vehicles | Maximum
Lessee, Lease, Description [Line Items]
Operating lease term	48 months

Leases - Supplemental Balance S

Leases - Supplemental Balance Sheet (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Operating leases:
Operating lease right-of-use assets	$ 76,950		$ 0
Current operating lease liabilities	5,020		0
Long-term lease obligations	72,269		0
Total operating lease liabilities	77,289	$ 78,400
Finance leases:
Properties, plants and equipment	5,832
Accumulated amortization	(4,555)
Properties, plants and equipment, net	1,277
Current finance lease liabilities	877		$ 936
Noncurrent finance lease liabilities	583
Total finance lease liabilities	$ 1,460
Weighted average remaining lease term (in years)
Operating leases	17 years 9 months 18 days
Finance leases	1 year 3 months 18 days
Weighted average discount rate
Operating leases	5.60%
Finance leases	6.60%

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating lease	$ 1,795
Operating cash flows from finance leases	27
Financing cash flows from finance leases	$ 252

Leases - Operating and Finance

Leases - Operating and Finance Lease Maturities (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Operating
2019	$ 5,537
2020	7,210
2021	7,159
2022	7,141
2023	7,056
2024 and thereafter	88,803
Total lease payments	122,906
Less: Imputed interest	(45,617)
Total operating lease liabilities	77,289	$ 78,400
Less: Current obligations	(5,020)		$ 0
Long-term lease obligations	72,269		0
Finance
2019	797
2020	607
2021	158
2022	18
2023	17
2024 and thereafter	0
Total lease payments	1,597
Less: Imputed interest	(137)
Total finance lease liabilities	1,460
Less: Current obligations	(877)		$ (936)
Long-term lease obligations	$ 583

Leases - Components of Lease Ex

Leases - Components of Lease Expense (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)
Leases [Abstract]
Operating lease costs	$ 1,770
Amortization of assets	244
Interest on lease liabilities	27
Variable Lease, Cost	35
Total net lease cost	$ 2,076

Leases - Schedule of Lease Inco

Leases - Schedule of Lease Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Leases [Abstract]
Operating lease revenues	$ 94,295	$ 70,931
Direct financing lease interest income	$ 509	$ 503

Leases - Schedule of Minimum Un

Leases - Schedule of Minimum Undiscounted Lease Payments (Details) $ in Thousands	Mar. 31, 2019USD ($)
Operating
Remainder of 2019	$ 219,696
2020	252,820
2021	246,188
2022	244,740
2023	215,060
Thereafter	715,497
Total	1,894,001
Sales-type and Direct Financing Leases, Lease Receivable, Fiscal Year Maturity [Abstract]
Remainder of 2019	1,535
2020	2,060
2021	2,076
2022	2,092
2023	2,109
Thereafter	41,853
Total	16,542
Receivables with Imputed Interest, Amortization Amount	$ (35,183)

Financial Instruments - Narrati

Financial Instruments - Narrative (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
6.5% Senior Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	6.00%
6% Senior notes
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Senior Notes	$ 496,054	$ 495,900
Carrying Value
Debt Instrument [Line Items]
Financial Liabilities Fair Value Disclosure	496,054	495,900
Carrying Value | 6% Senior notes
Debt Instrument [Line Items]
Financial Liabilities Fair Value Disclosure		495,900
Fair Value | Fair value inputs, Level 2
Debt Instrument [Line Items]
Financial Liabilities Fair Value Disclosure	517,740	488,310
Fair Value | 6% Senior notes | Fair value inputs, Level 2
Debt Instrument [Line Items]
Financial Liabilities Fair Value Disclosure	$ 517,740	$ 488,310

Properties and Equipment - Sche

Properties and Equipment - Schedule of Properties and Equipment (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	$ 2,073,388	$ 2,069,706
Less accumulated depreciation	550,512	531,051
Properties and equipment, net	1,522,876	1,538,655
Pipelines, terminals and tankage
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	1,572,859	1,571,338
Refinery assets
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	347,338	347,338
Land and right of way
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	86,319	86,298
Construction in progress
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	26,628	23,482
Other
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	$ 40,244	$ 41,250

Properties and Equipment - Narr

Properties and Equipment - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Property, Plant and Equipment [Abstract]
Interest costs, capitalized during period	$ 46	$ 97
Depreciation expense	$ 20,700	$ 20,900

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets, Net [Abstract]
Intangible assets, gross	$ 204,797	$ 204,797
Less accumulated amortization	92,969	89,468
Intangible assets, net	111,828	115,329
Delek transportation agreement
Finite-Lived Intangible Assets, Net [Abstract]
Intangible assets, gross	$ 59,933	59,933
Useful Life	30 years
HFC transportation agreement
Finite-Lived Intangible Assets, Net [Abstract]
Intangible assets, gross	$ 75,131	75,131
Customer relationships
Finite-Lived Intangible Assets, Net [Abstract]
Intangible assets, gross	$ 69,683	69,683
Useful Life	10 years
Other
Finite-Lived Intangible Assets, Net [Abstract]
Intangible assets, gross	$ 50	$ 50
Minimum | HFC transportation agreement
Finite-Lived Intangible Assets, Net [Abstract]
Useful Life	10 years
Maximum | HFC transportation agreement
Finite-Lived Intangible Assets, Net [Abstract]
Useful Life	15 years

Intangible Assets - Narrative (

Intangible Assets - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Estimated amortization expense, year five	$ 9.9
Estimated amortization expense, after year five	9.1
Amortization expense	3.5	$ 4
Cost, Amortization	14
Estimated amortization expense, year two	14
Estimated amortization expense, year three	14
Estimated amortization expense, year four	$ 14

Employees, Retirement and Inc_3

Employees, Retirement and Incentive Plans Retirement and Benefit Plan Costs (Details) $ in Millions	3 Months Ended
	Mar. 31, 2019USD ($)Componentsshares	Mar. 31, 2018USD ($)
Share-based Compensation Arrangements
Treasury Stock, Shares, Acquired	300,000
Employee benefits and share-based compensation | $	$ 1.9	$ 1.8
Long-term Incentive Plan, Components | Components	4
Number of incentive-based award plans	2
Compensation costs of incentive awards | $	$ 0.7
Deferred Bonus
Share-based Compensation Arrangements
Units authorized under equity-based compensation plans (new)	2,500,000
Number of units available for grant	1,228,422

Employees, Retirement and Inc_4

Employees, Retirement and Incentive Plans Restricted Units (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Restricted and Phantom Units
Share-based Compensation Arrangements
Nonvested restricted units outstanding	127,735	138,016
Weighted average grant date fair value	$ 31.45	$ 31.35
Weighted Average Grant Date Fair Value - Forfeitures	$ 30.14
Total unrecognized compensation related to nonvested units	$ 2
Weighted average remaining contractual term (years)	1 year 5 months
Performance Shares [Member]
Share-based Compensation Arrangements
Nonvested restricted units outstanding	36,435	51,748
Total unrecognized compensation related to nonvested units	$ 0.5
Weighted average remaining contractual term (years)	1 year 9 months
Maximum | Restricted Stock [Member]
Share-based Compensation Arrangements
Award Vesting Period	3 years

Employees, Retirement and Inc_5

Employees, Retirement and Incentive Plans Performance Units (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Share-based Compensation Arrangement Instruments [Roll Forward]
Weighted Average Fair Value of Units Outstanding	$ 1.2
Performance Shares [Member]
Share-based Compensation Arrangements
Estimated Share Payouts Unit Awards Minimum	100.00%
Estimated Share Payouts Unit Awards Maximum	150.00%
Share-based Compensation Arrangement Instruments [Roll Forward]
Outstanding at January 1, 2019 (nonvested)	51,748
Vesting and transfer of common units to recipients	(10,113)
Forfeitures	(5,200)
Outstanding at March 31, 2019 (nonvested)	36,435
Fair value of vested units transferred to recipients	$ 0.3	$ 0.1
Total unrecognized compensation related to nonvested units	$ 0.5
Weighted average remaining contractual term (years)	1 year 9 months
Restricted and Phantom Units
Share-based Compensation Arrangement Instruments [Roll Forward]
Outstanding at January 1, 2019 (nonvested)	138,016
Forfeitures	(10,281)
Outstanding at March 31, 2019 (nonvested)	127,735
Total unrecognized compensation related to nonvested units	$ 2
Weighted average remaining contractual term (years)	1 year 5 months

Debt - Senior Notes (Details)

Debt - Senior Notes (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 1,400,000
Line of Credit Facility, Expiration Date	Jul. 1, 2022
Line of Credit Facility, Capacity Available for Trade Purchases	$ 50,000
Line of Credit Facility, Accordion Feature	300,000
6% Senior notes
Debt Instrument [Line Items]
Principal	500,000	$ 500,000
Senior Notes	$ 496,054	$ 495,900
Stated interest rate, senior notes	6.00%

Debt Long-Term Debt (Details)

Debt Long-Term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Credit Agreement	$ 942,000	$ 923,000
Total long-term debt	1,438,054	1,418,900
6% Senior notes
Debt Instrument [Line Items]
Principal	500,000	500,000
Unamortized discount	(3,946)	(4,100)
Senior Notes	$ 496,054	$ 495,900

Debt - Interest Rate Risk Manag

Debt - Interest Rate Risk Management (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Line of credit facility, amount outstanding	$ 942,000	$ 923,000

Debt - Interest Expense and Oth

Debt - Interest Expense and Other Debt Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Debt Instrument [Line Items]
Interest expense, debt	$ 19,068	$ 17,678
Less capitalized interest	46	97
Interest expense	19,022	17,581
Cash paid for interest	25,918	16,599
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Interest expense, debt	10,372	8,944
Senior Notes [Member] | 6% Senior notes
Debt Instrument [Line Items]
Interest expense, debt	7,500	7,500
Amortization discount and deferred debt issuance costs [Member]
Debt Instrument [Line Items]
Interest expense, debt	766	757
Commitment Fees and Other [Member]
Debt Instrument [Line Items]
Interest expense, debt	$ 430	$ 477

Significant Customers - Narrati

Significant Customers - Narrative and Schedule of Percentage of Total Revenues By Customer (Details) - Sales Revenue, Net - Customers	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Revenue, Major Customer [Line Items]
Concentration risk, percentage of total sales	82.90%
Concentration risk, number of significant customers	2
HFC
Revenue, Major Customer [Line Items]
Concentration risk, percentage of total sales	77.00%	79.00%
Delek
Revenue, Major Customer [Line Items]
Concentration risk, percentage of total sales	6.00%	5.00%

Related Party Transactions - Na

Related Party Transactions - Narrative (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)yr	Dec. 31, 2018USD ($)	Mar. 31, 2018USD ($)
Related Party Transaction [Line Items]
Administrative fee, related party	$ 2,500
Revenue from related parties	103,359		$ 101,428
Omnibus Agreement G & A expenses, related party			600
Employee expenses reimbursed to related party	13,600		12,700
Reimbursements received from related parties	1,800		1,200
Accounts receivable due from HFC	36,000	$ 46,800
Due to Affiliate	7,200	14,200
Lease Income			500
Affiliated Entity
Related Party Transaction [Line Items]
Minimum annualized payments	303,000
Distributions to HEP unitholders	37,300		$ 36,300
Shortfall Payments
Related Party Transaction [Line Items]
Shortfall billings deferred revenue	$ 600	$ 1,700
Minimum
Related Party Transaction [Line Items]
Revenue service commitments expiration | yr	2,019
Maximum
Related Party Transaction [Line Items]
Revenue service commitments expiration | yr	2,036

Partners' Equity, Income Allo_2

Partners' Equity, Income Allocations and Cash Distributions - Issuances (Details) - USD ($) $ / shares in Units, $ in Millions	Jan. 25, 2018	Mar. 31, 2019	Mar. 31, 2019
Partners' Capital [Abstract]
Common units held by HFC (in shares)		59,630,030	59,630,030
Ownership percentage, controlling interest		57.00%	57.00%
Partners' capital account, units, sold in private placement (in shares)	3,700,000
Sale of stock, price per share (in dollars per share)	$ 29.73
Proceeds from issuance of private placement	$ 110
Common Unit Issuance Program		$ 200
Partners' capital account, units, sale of units (in shares)			2,413,153
Gross proceeds from issuance of common units			$ 82.3

Partners' Equity, Income Allo_3

Partners' Equity, Income Allocations and Cash Distributions - Cash Distributions (Details) - USD ($) $ / shares in Units, $ in Thousands	May 14, 2019	Apr. 18, 2019	Mar. 31, 2019	Mar. 31, 2018
Distribution Payments [Line Items]
Distributions to limited partner, distributions waived			$ 2,500
Distributions declared			68,233	$ 66,551
Distribution Made to Limited Partner, Cash Distributions Paid			67,975	63,496
Partner Distributions
Limited partner distribution			$ 68,233	$ 66,551
Subsequent Event
Distribution Payments [Line Items]
Dividends payable, date declared		Apr. 18, 2019
Partners' capital, distribution amount per share (in dollars per share)		$ 0.670
Dividends payable, date to be paid	May 14, 2019
Dividends payable, date of record		Apr. 29, 2019

Net Income per Limited Partne_3

Net Income per Limited Partner Unit - Schedules of Computations (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Earnings per Unit by Type of Partner [Line Items]
Net income attributable to the partners	$ 51,182	$ 46,168
Limited Partners' Capital Account, Distribution Amount	(68,233)	(66,551)
Distributions declared	68,233	66,551
Distributions in excess of net income attributable to the partners	$ (17,051)	$ (20,383)
Weighted average limited partners’ units outstanding	105,440	103,836
Limited partners’ per unit interest in earnings—basic and diluted:	$ 0.49	$ 0.44
Limited Partner
Earnings per Unit by Type of Partner [Line Items]
Distributions in excess of net income attributable to the partners	$ (17,051)	$ (20,383)
Net income attributable to partnership	$ 51,182	$ 46,168

Environmental Environmental (De

Environmental Environmental (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Loss Contingencies [Line Items]
Environmental remediation expense	$ 0	$ 0
Accrued environmental expense	6,000,000		$ 6,300,000
Accrued environmental expense, noncurrent	4,000,000		$ 4,300,000
Affiliated Entity
Loss Contingencies [Line Items]
Accrued environmental expense	$ 500,000

Operating Segments - Schedule o

Operating Segments - Schedule of Segment Information (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Segment Reporting Information [Line Items]
Revenues		$ 31,138	$ 27,456
Revenue from Contract with Customer		134,497	128,884
Operating Income (Loss)		70,534	64,418
Segment operating profit		73,154	67,540
Unallocated general and administrative		(2,620)	(3,122)
Interest and financing costs, net		(18,494)	(17,066)
Equity in earnings of unconsolidated affiliates		2,100	1,279
Gain (loss) on sale of assets and other		(310)	86
Income before income taxes		53,830	48,717
Capital Expenditures		10,718	12,612
Assets		2,162,220		$ 2,102,540
Goodwill		270,336		270,336
Pipelines and terminal - affiliate
Segment Reporting Information [Line Items]
Revenues		81,540	82,894
Pipelines and terminals - third party
Segment Reporting Information [Line Items]
Revenues		31,138	27,456
Operating Income (Loss)		63,232	60,213
Capital Expenditures		10,718	12,612
Assets	[1]	1,740,292		1,692,282
Refinery processing units
Segment Reporting Information [Line Items]
Revenues		21,819	18,534
Revenue from Contract with Customer		21,819	18,534
Operating Income (Loss)		9,922	7,327
Capital Expenditures		0	$ 0
Assets		313,719		312,888
Other
Segment Reporting Information [Line Items]
Assets		$ 108,209		$ 97,370
[1]	Includes goodwill of $270.3 million as of March 31, 2019 and December 31, 2018.

Supplemental Guarantor _ Non-_3

Supplemental Guarantor / Non-Guarantor Financial Information Condensed Consolidated Balance Sheet (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 11,540	$ 3,045	$ 8,565		$ 7,776
Accounts receivable	50,623	59,118
Prepaid and other current assets	4,066	4,311
Total current assets	66,229	66,474
Properties and equipment, net	1,522,876	1,538,655
Operating lease right-of-use assets	76,950	0
Investment in subsidiaries	0	0
Intangible assets, net	111,828	115,329
Goodwill	270,336	270,336
Equity method investments	83,556	83,840
Other assets	30,445	27,906
Assets	2,162,220	2,102,540
Current liabilities:
Accounts payable	16,755	30,657
Due to Affiliate	7,200	14,200
Accrued interest	5,686	13,302
Deferred revenue	7,858	8,697		$ 8,278
Accrued property taxes	5,536	1,779
Current maturities of operating leases	5,020	0
Current maturities of finance leases	877	936
Other Liabilities, Current	2,656	2,526
Other current liabilities		3,462
Total current liabilities	44,388	57,897
Long-term debt	1,438,054	1,418,900
Operating Lease, Liability, Noncurrent	72,269	0
Other long-term liabilities	13,362	15,307
Deferred revenue	48,131	48,714
Class B unit	46,941	46,161
Equity - partners	412,117	427,435
Equity - noncontrolling interest	86,958	88,126
Total liabilities and equity	2,162,220	2,102,540
Parent
Current assets:
Cash and cash equivalents	2	2	2		2
Accounts receivable	0	0
Prepaid and other current assets	409	217
Total current assets	411	219
Properties and equipment, net	0	0
Operating lease right-of-use assets	0
Investment in subsidiaries	1,847,226	1,850,416
Intangible assets, net	0	0
Goodwill	0	0
Equity method investments	0	0
Other assets	8,673	9,291
Assets	1,856,310	1,859,926
Current liabilities:
Accounts payable	0	0
Accrued interest	5,687	13,302
Deferred revenue	0	0
Accrued property taxes	0	0
Current maturities of operating leases	0
Current maturities of finance leases	0
Other Liabilities, Current	192
Other current liabilities		29
Total current liabilities	5,879	13,331
Long-term debt	1,438,054	1,418,900
Operating Lease, Liability, Noncurrent	0
Other long-term liabilities	260	260
Deferred revenue	0	0
Class B unit	0	0
Equity - partners	412,117	427,435
Equity - noncontrolling interest	0	0
Total liabilities and equity	1,856,310	1,859,926
Guarantor Restricted Subsidiaries
Current assets:
Cash and cash equivalents	8,640	0	1,485		511
Accounts receivable	43,652	53,376
Prepaid and other current assets	3,284	3,542
Total current assets	55,576	56,918
Properties and equipment, net	1,181,098	1,193,181
Operating lease right-of-use assets	76,950
Investment in subsidiaries	260,874	264,378
Intangible assets, net	111,828	115,329
Goodwill	270,336	270,336
Equity method investments	83,556	83,840
Other assets	21,772	18,615
Assets	2,061,990	2,002,597
Current liabilities:
Accounts payable	15,847	30,325
Accrued interest	(1)	0
Deferred revenue	7,048	8,065
Accrued property taxes	3,522	744
Current maturities of operating leases	4,955
Current maturities of finance leases	877
Other Liabilities, Current	2,459
Other current liabilities		3,429
Total current liabilities	34,707	42,563
Long-term debt	0	0
Operating Lease, Liability, Noncurrent	72,269
Other long-term liabilities	12,716	14,743
Deferred revenue	48,131	48,714
Class B unit	46,941	46,161
Equity - partners	1,847,226	1,850,416
Equity - noncontrolling interest	0	0
Total liabilities and equity	2,061,990	2,002,597
Non-Guarantor Non-Restricted Subsidiaries
Current assets:
Cash and cash equivalents	2,898	3,043	7,078		7,263
Accounts receivable	6,971	5,994
Prepaid and other current assets	373	552
Total current assets	10,242	9,589
Properties and equipment, net	341,778	345,474
Operating lease right-of-use assets	0
Investment in subsidiaries	0	0
Intangible assets, net	0	0
Goodwill	0	0
Equity method investments	0	0
Other assets	0	0
Assets	352,020	355,063
Current liabilities:
Accounts payable	908	584
Accrued interest	0	0
Deferred revenue	810	632
Accrued property taxes	2,014	1,035
Current maturities of operating leases	65
Current maturities of finance leases	0
Other Liabilities, Current	5
Other current liabilities		4
Total current liabilities	3,802	2,255
Long-term debt	0	0
Operating Lease, Liability, Noncurrent	0
Other long-term liabilities	386	304
Deferred revenue	0	0
Class B unit	0	0
Equity - partners	260,874	264,378
Equity - noncontrolling interest	86,958	88,126
Total liabilities and equity	352,020	355,063
Eliminations
Current assets:
Cash and cash equivalents	0	0	$ 0		$ 0
Accounts receivable	0	(252)
Prepaid and other current assets	0	0
Total current assets	0	(252)
Properties and equipment, net	0	0
Operating lease right-of-use assets	0
Investment in subsidiaries	(2,108,100)	(2,114,794)
Intangible assets, net	0	0
Goodwill	0	0
Equity method investments	0	0
Other assets	0	0
Assets	(2,108,100)	(2,115,046)
Current liabilities:
Accounts payable	0	(252)
Accrued interest	0	0
Deferred revenue	0	0
Accrued property taxes	0	0
Current maturities of operating leases	0
Current maturities of finance leases	0
Other Liabilities, Current	0
Other current liabilities		0
Total current liabilities	0	(252)
Long-term debt	0	0
Operating Lease, Liability, Noncurrent	0
Other long-term liabilities	0	0
Deferred revenue	0	0
Class B unit	0	0
Equity - partners	(2,108,100)	(2,114,794)
Equity - noncontrolling interest	0	0
Total liabilities and equity	$ (2,108,100)	$ (2,115,046)

Supplemental Guarantor _ Non-_4

Supplemental Guarantor / Non-Guarantor Financial Information Condensed Consolidating Statement of Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Revenues:
Affiliates	$ 103,359	$ 101,428
Revenues	31,138	27,456
Revenue from Contract with Customer	134,497	128,884
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)	37,519	36,202
Depreciation and amortization	23,824	25,142
General and administrative	2,620	3,122
Total operating costs and expenses	63,963	64,466
Operating Income (Loss)	70,534	64,418
Equity in earnings of subsidiaries	0	0
Equity in earnings of equity method investments	2,100	1,279
Interest expense	(19,022)	(17,581)
Interest income	528	515
Gain on sale of assets and other	(310)	86
Nonoperating Income (Expense)	(16,704)	(15,701)
Income before income taxes	53,830	48,717
State income tax benefit (expense)	(36)	(82)
Net income	53,794	48,635
Allocation of net income attributable to noncontrolling interests	(2,612)	(2,467)
Comprehensive income attributable to the partners	51,182	46,168
Parent
Revenues:
Affiliates	0	0
Revenues	0	0
Revenue from Contract with Customer	0	0
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)	0	0
Depreciation and amortization		0
General and administrative	1,076	1,280
Total operating costs and expenses	1,076	1,280
Operating Income (Loss)	(1,076)	(1,280)
Equity in earnings of subsidiaries	71,299	65,052
Equity in earnings of equity method investments	0	0
Interest expense	(19,041)	(17,649)
Interest income	0	0
Gain on sale of assets and other	0	45
Nonoperating Income (Expense)	52,258	47,448
Income before income taxes	51,182	46,168
State income tax benefit (expense)	0	0
Net income	51,182	46,168
Allocation of net income attributable to noncontrolling interests	0	0
Comprehensive income attributable to the partners	51,182	46,168
Guarantor Restricted Subsidiaries
Revenues:
Affiliates	97,393	94,291
Revenues	22,065	19,978
Revenue from Contract with Customer	119,458	114,269
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)	34,077	32,664
Depreciation and amortization	19,536	21,001
General and administrative	1,544	1,842
Total operating costs and expenses	55,157	55,507
Operating Income (Loss)	64,301	58,762
Equity in earnings of subsidiaries	5,496	5,212
Equity in earnings of equity method investments	2,100	1,279
Interest expense	19	68
Interest income	528	515
Gain on sale of assets and other	(329)	28
Nonoperating Income (Expense)	7,814	7,102
Income before income taxes	72,115	65,864
State income tax benefit (expense)	(36)	(82)
Net income	72,079	65,782
Allocation of net income attributable to noncontrolling interests	(780)	(730)
Comprehensive income attributable to the partners	71,299	65,052
Non-Guarantor Non-Restricted Subsidiaries
Revenues:
Affiliates	5,966	7,137
Revenues	9,073	7,478
Revenue from Contract with Customer	15,039	14,615
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)	3,442	3,538
Depreciation and amortization	4,288	4,141
General and administrative	0	0
Total operating costs and expenses	7,730	7,679
Operating Income (Loss)	7,309	6,936
Equity in earnings of subsidiaries	0	0
Equity in earnings of equity method investments	0	0
Interest expense	0	0
Interest income	0	0
Gain on sale of assets and other	19	13
Nonoperating Income (Expense)	19	13
Income before income taxes	7,328	6,949
State income tax benefit (expense)	0	0
Net income	7,328	6,949
Allocation of net income attributable to noncontrolling interests	(1,832)	(1,737)
Comprehensive income attributable to the partners	5,496	5,212
Eliminations
Revenues:
Affiliates	0	0
Revenues	0	0
Revenue from Contract with Customer	0	0
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)	0	0
Depreciation and amortization	0	0
General and administrative	0	0
Total operating costs and expenses	0	0
Operating Income (Loss)	0	0
Equity in earnings of subsidiaries	(76,795)	(70,264)
Equity in earnings of equity method investments	0	0
Interest expense	0	0
Interest income	0	0
Gain on sale of assets and other	0	0
Nonoperating Income (Expense)	(76,795)	(70,264)
Income before income taxes	(76,795)	(70,264)
State income tax benefit (expense)	0	0
Net income	(76,795)	(70,264)
Allocation of net income attributable to noncontrolling interests	0	0
Comprehensive income attributable to the partners	$ (76,795)	$ (70,264)

Supplemental Guarantor _ Non-_5

Supplemental Guarantor / Non-Guarantor Financial Information Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	$ 71,155	$ 80,520
Cash flows from investing activities
Additions to properties and equipment	(10,718)	(12,612)
Distributions from UNEV in excess of earnings	0	0
Proceeds from sale of assets	9	22
Distributions in excess of equity in earnings of equity investments	395	358
Net cash provided by (used for) investing activities	(10,314)	(12,232)
Cash flows from financing activities
Net borrowings (repayments) under credit agreement	19,000	(116,500)
Net intercompany financing activities	0	0
Proceeds from Issuance of common units	0	114,529
Distributions to HEP unitholders	(67,975)	(63,496)
Distributions to noncontrolling interests	(3,000)	(2,000)
Contributions from general partner	0	297
Units withheld for tax withholding obligations	(119)	(58)
Deferred financing costs		6
Other	(252)	(277)
Net cash provided by (used by) financing activities	(52,346)	(67,499)
Increase (decrease) for the period	8,495	789
Beginning of period	3,045	7,776
End of period	11,540	8,565
Parent
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	(26,584)	(23,679)
Cash flows from investing activities
Additions to properties and equipment	0	0
Distributions from UNEV in excess of earnings	0	0
Proceeds from sale of assets	0	0
Distributions in excess of equity in earnings of equity investments	0	0
Net cash provided by (used for) investing activities	0	0
Cash flows from financing activities
Net borrowings (repayments) under credit agreement	19,000	(116,500)
Net intercompany financing activities	75,678	89,060
Proceeds from Issuance of common units		114,376
Distributions to HEP unitholders	(67,975)	(63,496)
Distributions to noncontrolling interests	0	0
Contributions from general partner		297
Units withheld for tax withholding obligations	(119)	(58)
Deferred financing costs		0
Other	0	0
Net cash provided by (used by) financing activities	26,584	23,679
Increase (decrease) for the period	0	0
Beginning of period	2	2
End of period	2	2
Guarantor Restricted Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	91,226	98,013
Cash flows from investing activities
Additions to properties and equipment	(10,564)	(9,029)
Distributions from UNEV in excess of earnings	3,504	788
Proceeds from sale of assets	9	22
Distributions in excess of equity in earnings of equity investments	395	358
Net cash provided by (used for) investing activities	(6,656)	(7,861)
Cash flows from financing activities
Net borrowings (repayments) under credit agreement	0	0
Net intercompany financing activities	(75,678)	(89,060)
Proceeds from Issuance of common units		153
Distributions to HEP unitholders	0	0
Distributions to noncontrolling interests	0	0
Contributions from general partner		0
Units withheld for tax withholding obligations	0	0
Deferred financing costs		6
Other	(252)	(277)
Net cash provided by (used by) financing activities	(75,930)	(89,178)
Increase (decrease) for the period	8,640	974
Beginning of period	0	511
End of period	8,640	1,485
Non-Guarantor Non-Restricted Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	12,009	11,398
Cash flows from investing activities
Additions to properties and equipment	(154)	(3,583)
Distributions from UNEV in excess of earnings	0	0
Proceeds from sale of assets	0	0
Distributions in excess of equity in earnings of equity investments	0	0
Net cash provided by (used for) investing activities	(154)	(3,583)
Cash flows from financing activities
Net borrowings (repayments) under credit agreement	0	0
Net intercompany financing activities	0	0
Proceeds from Issuance of common units		0
Distributions to HEP unitholders	0	0
Distributions to noncontrolling interests	(12,000)	(8,000)
Contributions from general partner		0
Units withheld for tax withholding obligations	0	0
Deferred financing costs		0
Other	0	0
Net cash provided by (used by) financing activities	(12,000)	(8,000)
Increase (decrease) for the period	(145)	(185)
Beginning of period	3,043	7,263
End of period	2,898	7,078
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	(5,496)	(5,212)
Cash flows from investing activities
Additions to properties and equipment	0	0
Distributions from UNEV in excess of earnings	(3,504)	(788)
Proceeds from sale of assets	0	0
Distributions in excess of equity in earnings of equity investments	0	0
Net cash provided by (used for) investing activities	(3,504)	(788)
Cash flows from financing activities
Net borrowings (repayments) under credit agreement	0	0
Net intercompany financing activities	0	0
Proceeds from Issuance of common units		0
Distributions to HEP unitholders	0	0
Distributions to noncontrolling interests	9,000	6,000
Contributions from general partner		0
Units withheld for tax withholding obligations	0	0
Deferred financing costs		0
Other	0	0
Net cash provided by (used by) financing activities	9,000	6,000
Increase (decrease) for the period	0	0
Beginning of period	0	0
End of period	$ 0	$ 0