Holly Energy Partners (HEP) 10-Q 1 Aug 19 2019 Q2 Quarterly report Financial data

Document Entity Information

Document Entity Information - shares	6 Months Ended
	Jun. 30, 2019	Jul. 26, 2019
Cover page.
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2019
Document Transition Report	false
Entity File Number	1-32225
Entity Registrant Name	HOLLY ENERGY PARTNERS LP
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	20-0833098
Entity Address, Address Line One	2828 N. Harwood, Suite 1300
Entity Address, City or Town	Dallas
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75201
City Area Code	214
Local Phone Number	871-3555
Title of 12(b) Security	Common Limited Partner Units
Trading Symbol	HEP
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		105,440,201
Entity Central Index Key	0001283140
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 6,941	$ 3,045
Accounts receivable:
Trade	15,074	12,332
Affiliates	46,082	46,786
Total accounts receivable	61,156	59,118
Prepaid and other current assets	3,883	4,311
Total current assets	71,980	66,474
Properties and equipment, net	1,507,597	1,538,655
Operating lease right-of-use assets	76,551	0
Intangible assets, net	108,326	115,329
Goodwill	270,336	270,336
Equity method investments	83,015	83,840
Other assets	30,038	27,906
Total assets	2,147,843	2,102,540
Accounts payable:
Trade	10,382	16,435
Affiliates	7,733	14,222
Total accounts payable	18,115	30,657
Accrued interest	13,329	13,302
Deferred revenue	8,216	8,697
Accrued property taxes	5,437	1,779
Current maturities of operating leases	5,346	0
Current maturities of finance leases	857	936
Other current liabilities	2,525	2,526
Total current liabilities	53,825	57,897
Long-term debt	1,437,710	1,418,900
Operating Lease, Liability, Noncurrent	71,550	0
Other long-term liabilities	13,273	15,307
Deferred revenue	48,345	48,714
Class B unit	47,722	46,161
Partners’ equity:
Common unitholders (105,440,201 units issued and outstanding at June 30, 2019 and December 31, 2018)	390,022	427,435
Noncontrolling interest	85,396	88,126
Total Equity	475,418	515,561
Total liabilities and equity	2,147,843	2,102,540
Total partners’ equity	$ 390,022	$ 427,435

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - shares	Jun. 30, 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				6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenues:
Affiliates	$ 102,369		$ 94,013		$ 205,728	$ 195,441
Third Parties	28,382		24,747		59,520	52,203
Revenues	130,751		118,760		265,248	247,644
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)	40,602		34,533		78,121	70,735
Depreciation and amortization	24,247		24,608		48,071	49,750
General and administrative	1,988		2,673		4,608	5,795
Total operating costs and expenses	66,837		61,814		130,800	126,280
Operating income	63,914		56,946		134,448	121,364
Other income (expense):
Equity in earnings of equity method investments	1,783		1,734		3,883	3,013
Interest expense	(19,230)		(17,626)		(38,252)	(35,207)
Interest income	551		526		1,079	1,041
Gain (loss) on sale of assets and other	111		(53)		(199)	33
Total other income (expense)	(16,785)		(15,419)		(33,489)	(31,120)
Income before income taxes	47,129		41,527		100,959	90,244
State income tax benefit (expense)	30		(28)		(6)	(110)
Net Income	47,159	$ 53,794	41,499	$ 48,635	100,953	90,134
Allocation of net income attributable to noncontrolling interests	(1,469)		(1,356)		(4,081)	(3,823)
Net income attributable to the partners	$ 45,690		$ 40,143		$ 96,872	$ 86,311
Limited partners’ per unit interest in earnings—basic and diluted (in dollars per share)	$ 0.43		$ 0.38		$ 0.92	$ 0.82
Weighted average limited partners’ units outstanding (in shares)	105,440		105,429		105,440	104,637

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Cash flows from operating activities
Net income	$ 100,953	$ 90,134
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	48,071	49,750
(Gain) loss on sale of assets	48	(183)
Amortization of deferred charges	1,535	1,516
Equity-based compensation expense	1,246	1,550
Equity in earnings of equity method investments, net of distributions	526	228
(Increase) decrease in operating assets:
Accounts receivable – trade	(2,742)	(698)
Accounts receivable – affiliates	704	14,836
Prepaid and other current assets	426	(835)
Increase (decrease) in operating liabilities:
Accounts payable – trade	420	(1,428)
Accounts payable – affiliates	(6,489)	3,546
Accrued interest	27	(67)
Deferred revenue	339	3,700
Accrued property taxes	3,658	888
Other current liabilities	0	(2,023)
Other, net	(3,733)	49
Net cash provided by operating activities	144,989	160,963
Cash flows from investing activities
Additions to properties and equipment	(17,752)	(24,739)
Business and asset acquisitions		6,831
Proceeds from sale of assets	194	196
Distributions in excess of equity in earnings of equity investments	299	299
Net cash used for investing activities	(17,259)	(31,075)
Cash flows from financing activities
Borrowings under credit agreement	175,000	305,500
Repayments of credit agreement borrowings	(156,500)	(417,500)
Proceeds from Issuance of common units	0	114,831
Distributions to HEP unitholders	(136,207)	(130,075)
Distributions to noncontrolling interests	(5,250)	(3,500)
Payments on finance leases	(503)	(704)
Contributions from general partner	0	492
Purchase of units for incentive grants	(255)	0
Units withheld for tax withholding obligations	(119)	(58)
Other	0	6
Net cash used by financing activities	(123,834)	(131,008)
Cash and cash equivalents
Increase (decrease) for the period	3,896	(1,120)
Beginning of period	3,045	7,776
End of period	6,941	6,656
Parent
Cash flows from operating activities
Net income	96,872	86,311
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization		0
Increase (decrease) in operating liabilities:
Net cash provided by operating activities	(37,005)	(33,588)
Cash flows from investing activities
Additions to properties and equipment	0	0
Business and asset acquisitions	0	0
Proceeds from sale of assets	0	0
Net cash used for investing activities	0	0
Cash flows from financing activities
Proceeds from Issuance of common units		114,899
Distributions to HEP unitholders	(136,207)	(130,075)
Distributions to noncontrolling interests	0	0
Payments on finance leases	(139)
Contributions from general partner		492
Purchase of units for incentive grants	(255)
Units withheld for tax withholding obligations	(119)	(58)
Net cash used by financing activities	37,005	33,588
Cash and cash equivalents
Increase (decrease) for the period	0	0
Beginning of period	2	2
End of period	2	2
Guarantor Restricted Subsidiaries
Cash flows from operating activities
Net income	138,291	125,077
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	39,563	41,432
Increase (decrease) in operating liabilities:
Net cash provided by operating activities	165,882	182,983
Cash flows from investing activities
Additions to properties and equipment	(17,274)	(18,829)
Business and asset acquisitions		6,831
Proceeds from sale of assets	194	196
Net cash used for investing activities	(8,590)	(21,758)
Cash flows from financing activities
Proceeds from Issuance of common units		(68)
Distributions to HEP unitholders	0	0
Distributions to noncontrolling interests	0	0
Payments on finance leases	(364)
Contributions from general partner		0
Purchase of units for incentive grants	0
Units withheld for tax withholding obligations	0	0
Net cash used by financing activities	(155,589)	(161,096)
Cash and cash equivalents
Increase (decrease) for the period	1,703	129
Beginning of period	0	511
End of period	$ 1,703	$ 640

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, 2017	485,065	393,959	91,106
Increase (Decrease) in Partners' Equity [Roll Forward]
Net income	90,134
Balance, End of Period at Jun. 30, 2018	558,368	468,397	89,971
Balance, Beginning of Period at Mar. 31, 2018	584,248	493,404	90,844
Increase (Decrease) in Partners' Equity [Roll Forward]
Issuance of common units	524	524
Distributions to HEP unitholders	(66,579)	(66,579)
Distributions to noncontrolling interest	(1,500)		(1,500)
Amortization of restricted and performance units	713	713
Class B unit accretion	(730)	(730)
Other	193	193
Net income	41,499	40,872	627
Balance, End of Period at Jun. 30, 2018	558,368	468,397	89,971
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	661	661
Class B unit accretion	(780)	(780)
Other	814	814
Net income	53,794	51,962	1,832
Balance, End of Period at Mar. 31, 2019	499,075	412,117	86,958
Balance, Beginning of Period at Dec. 31, 2018	515,561	427,435	88,126
Increase (Decrease) in Partners' Equity [Roll Forward]
Net income	100,953
Balance, End of Period at Jun. 30, 2019	475,418	390,022	85,396
Balance, Beginning of Period at Mar. 31, 2019	499,075	412,117	86,958
Increase (Decrease) in Partners' Equity [Roll Forward]
Distributions to HEP unitholders	(68,232)	(68,232)
Distributions to noncontrolling interest	(2,250)		(2,250)
Amortization of restricted and performance units	585	585
Class B unit accretion	(781)	(781)
Other	(138)	(138)
Net income	47,159	46,471	688
Balance, End of Period at Jun. 30, 2019	$ 475,418	$ 390,022	$ 85,396

Description of Business and Pre

Description of Business and Presentation of Financial Statements	6 Months Ended
	Jun. 30, 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 June 30, 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 Goodwill Impairment Testing In January 2017, Accounting Standard Update (“ASU”) 2017-04, “Simplifying the Test for Goodwill Impairment,” was issued amending the testing for goodwill impairment by eliminating Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting unit’s goodwill with the carrying amount of that goodwill. Under this standard, goodwill impairment is measured as the excess of the carrying amount of the reporting unit over the related fair value. We adopted this standard effective in the second quarter of 2019, and the adoption of this standard had no effect on our financial condition, results of operations or cash flows. Leases In February 2016, ASU No. 2016-02, “Leases” (“ASC 842”) was issued requiring leases to be measured and recognized as a lease liability, with a corresponding right-of-use asset on the balance sheet. We adopted this standard effective January 1, 2019 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. Accounting Pronouncements - Not Yet Adopted Credit Losses Measurement In June 2016, ASU 2016-13, “Measurement of Credit Losses on Financial Instruments,” was issued requiring measurement of all expected credit losses for certain types of financial instruments, including trade receivables, held at the reporting date based on historical experience, current conditions and reasonable and supportable forecasts. This standard is effective January 1, 2020, and we are currently evaluating the impact of this standard.

Revenues

Revenues	6 Months Ended
	Jun. 30, 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 a 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 and six months ended June 30, 2019 , we recognized $3.1 million and $6.6 million , respectively, of these deficiency payments in revenue, of which none and $0.6 million , respectively, related to deficiency payments billed in prior periods. As of June 30, 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: June 30, December 31, (In thousands) Contract assets $ 5,283 $ 1,818 Contract liabilities $ (810 ) $ (1,821 ) The contract assets and liabilities include both lease and service components. We did not recognize any revenue during the three months ended June 30, 2019 , that was previously included in contract liability as of December 31, 2018 , and we recognized $0.6 million of revenue during the six months ended June 30, 2019 , that was previously included in contract liability as of December 31, 2018. During the three and the six months ended June 30, 2018 , we recognized $0.4 million and $2.6 million , respectively, that was previously included in contract liability as of January 1, 2018. During the three and the six months ended June 30, 2019 , we also recognized $0.3 million and $3.5 million , respectively, of revenue included in contract assets at June 30, 2019 . As of June 30, 2019 , we expect to recognize $2.7 billion in revenue related to our unfulfilled performance obligations under the terms of our long-term throughput agreements and operating leases expiring in 2020 through 2036. These agreements generally 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 $ 196 2020 368 2021 356 2022 329 2023 293 Thereafter 1,121 Total $ 2,663 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 Six Months Ended 2019 2018 2019 2018 (In thousands) Pipelines $ 72,263 $ 65,539 $ 147,363 $ 137,708 Terminals, tanks and loading racks 39,089 34,386 76,667 72,567 Refinery processing units 19,399 18,835 41,218 37,369 $ 130,751 $ 118,760 $ 265,248 $ 247,644 During the three and six months ended June 30, 2019 , lease revenues amounted to $94.8 million and $188.3 million , respectively, and service revenues amounted to $36.0 million and $77.0 million , respectively. Both of these revenues were recorded within affiliates and third parties revenues on our consolidated statement of income.
Revenue from Contract with Customer	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	6 Months Ended
	Jun. 30, 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 $6.1 million and $5.8 million as of June 30, 2019 and December 31, 2018 , respectively, with accumulated depreciation of $4.8 million and $4.3 million as of June 30, 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): June 30, 2019 Operating leases: Operating lease right-of-use assets, net $ 76,551 Current operating lease liabilities 5,346 Noncurrent operating lease liabilities 71,550 Total operating lease liabilities $ 76,896 Finance leases: Properties and equipment $ 6,147 Accumulated amortization (4,791 ) Properties and equipment, net $ 1,356 Current finance lease liabilities $ 857 Other long-term liabilities 667 Total finance lease liabilities $ 1,524 Weighted average remaining lease term (in years) Operating leases 17.4 Finance leases 1.1 Weighted average discount rate Operating leases 5.6% Finance leases 6.6% Supplemental cash flow and other information related to leases were as follows: Six Months Ended (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 3,589 Operating cash flows on finance leases $ 51 Financing cash flows on finance leases $ 503 Maturities of lease liabilities were as follows: June 30, 2019 Operating Finance (In thousands) 2019 $ 4,296 $ 531 2020 7,865 691 2021 7,090 242 2022 6,737 91 2023 6,647 86 2024 and thereafter 87,700 — Total lease payments 120,335 1,641 Less: Imputed interest (43,439 ) (117 ) Total lease obligations 76,896 1,524 Less: Current obligations (5,346 ) (857 ) Long-term lease obligations $ 71,550 $ 667 The components of lease expense were as follows: Three Months Ended Six Months Ended (In thousands) Operating lease costs $ 1,798 $ 3,568 Finance lease costs Amortization of assets 254 498 Interest on lease liabilities 24 51 Variable lease cost 35 71 Total net lease cost $ 2,111 $ 4,188 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 Six Months Ended 2019 2018 2019 2018 (In thousands) Operating lease revenues $ 94,783 $ 68,069 $ 188,287 $ 138,661 Direct financing lease interest income $ 509 $ 501 $ 1,019 $ 1,004 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 June 30, 2019 : Operating Finance Years Ending December 31, (In thousands) Remainder of 2019 $ 166,904 $ 1,049 2020 309,729 2,106 2021 303,110 2,123 2022 301,707 2,139 2023 271,207 2,156 Thereafter 1,001,978 42,768 Less: Imputed Interest — (35,807 ) Total $ 2,354,635 $ 16,534 Our consolidated balance sheet included finance lease receivables of $16.5 million as of June 30, 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 $6.1 million and $5.8 million as of June 30, 2019 and December 31, 2018 , respectively, with accumulated depreciation of $4.8 million and $4.3 million as of June 30, 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): June 30, 2019 Operating leases: Operating lease right-of-use assets, net $ 76,551 Current operating lease liabilities 5,346 Noncurrent operating lease liabilities 71,550 Total operating lease liabilities $ 76,896 Finance leases: Properties and equipment $ 6,147 Accumulated amortization (4,791 ) Properties and equipment, net $ 1,356 Current finance lease liabilities $ 857 Other long-term liabilities 667 Total finance lease liabilities $ 1,524 Weighted average remaining lease term (in years) Operating leases 17.4 Finance leases 1.1 Weighted average discount rate Operating leases 5.6% Finance leases 6.6% Supplemental cash flow and other information related to leases were as follows: Six Months Ended (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 3,589 Operating cash flows on finance leases $ 51 Financing cash flows on finance leases $ 503 Maturities of lease liabilities were as follows: June 30, 2019 Operating Finance (In thousands) 2019 $ 4,296 $ 531 2020 7,865 691 2021 7,090 242 2022 6,737 91 2023 6,647 86 2024 and thereafter 87,700 — Total lease payments 120,335 1,641 Less: Imputed interest (43,439 ) (117 ) Total lease obligations 76,896 1,524 Less: Current obligations (5,346 ) (857 ) Long-term lease obligations $ 71,550 $ 667 The components of lease expense were as follows: Three Months Ended Six Months Ended (In thousands) Operating lease costs $ 1,798 $ 3,568 Finance lease costs Amortization of assets 254 498 Interest on lease liabilities 24 51 Variable lease cost 35 71 Total net lease cost $ 2,111 $ 4,188 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 Six Months Ended 2019 2018 2019 2018 (In thousands) Operating lease revenues $ 94,783 $ 68,069 $ 188,287 $ 138,661 Direct financing lease interest income $ 509 $ 501 $ 1,019 $ 1,004 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 June 30, 2019 : Operating Finance Years Ending December 31, (In thousands) Remainder of 2019 $ 166,904 $ 1,049 2020 309,729 2,106 2021 303,110 2,123 2022 301,707 2,139 2023 271,207 2,156 Thereafter 1,001,978 42,768 Less: Imputed Interest — (35,807 ) Total $ 2,354,635 $ 16,534 Our consolidated balance sheet included finance lease receivables of $16.5 million as of June 30, 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 $6.1 million and $5.8 million as of June 30, 2019 and December 31, 2018 , respectively, with accumulated depreciation of $4.8 million and $4.3 million as of June 30, 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): June 30, 2019 Operating leases: Operating lease right-of-use assets, net $ 76,551 Current operating lease liabilities 5,346 Noncurrent operating lease liabilities 71,550 Total operating lease liabilities $ 76,896 Finance leases: Properties and equipment $ 6,147 Accumulated amortization (4,791 ) Properties and equipment, net $ 1,356 Current finance lease liabilities $ 857 Other long-term liabilities 667 Total finance lease liabilities $ 1,524 Weighted average remaining lease term (in years) Operating leases 17.4 Finance leases 1.1 Weighted average discount rate Operating leases 5.6% Finance leases 6.6% Supplemental cash flow and other information related to leases were as follows: Six Months Ended (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 3,589 Operating cash flows on finance leases $ 51 Financing cash flows on finance leases $ 503 Maturities of lease liabilities were as follows: June 30, 2019 Operating Finance (In thousands) 2019 $ 4,296 $ 531 2020 7,865 691 2021 7,090 242 2022 6,737 91 2023 6,647 86 2024 and thereafter 87,700 — Total lease payments 120,335 1,641 Less: Imputed interest (43,439 ) (117 ) Total lease obligations 76,896 1,524 Less: Current obligations (5,346 ) (857 ) Long-term lease obligations $ 71,550 $ 667 The components of lease expense were as follows: Three Months Ended Six Months Ended (In thousands) Operating lease costs $ 1,798 $ 3,568 Finance lease costs Amortization of assets 254 498 Interest on lease liabilities 24 51 Variable lease cost 35 71 Total net lease cost $ 2,111 $ 4,188 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 Six Months Ended 2019 2018 2019 2018 (In thousands) Operating lease revenues $ 94,783 $ 68,069 $ 188,287 $ 138,661 Direct financing lease interest income $ 509 $ 501 $ 1,019 $ 1,004 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 June 30, 2019 : Operating Finance Years Ending December 31, (In thousands) Remainder of 2019 $ 166,904 $ 1,049 2020 309,729 2,106 2021 303,110 2,123 2022 301,707 2,139 2023 271,207 2,156 Thereafter 1,001,978 42,768 Less: Imputed Interest — (35,807 ) Total $ 2,354,635 $ 16,534 Our consolidated balance sheet included finance lease receivables of $16.5 million as of June 30, 2019 .

Financial Instruments

Financial Instruments	6 Months Ended
	Jun. 30, 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: June 30, 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 2 496,210 517,375 495,900 488,310 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	6 Months Ended
	Jun. 30, 2019
Property, Plant and Equipment [Abstract]
Properties and Equipment	Properties and Equipment The carrying amounts of our properties and equipment are as follows: June 30, December 31, (In thousands) Pipelines, terminals and tankage $ 1,572,949 $ 1,571,338 Refinery assets 347,338 347,338 Land and right of way 86,095 86,298 Construction in progress 31,027 23,482 Other 40,603 41,250 2,078,012 2,069,706 Less accumulated depreciation 570,415 531,051 $ 1,507,597 $ 1,538,655 We capitalized $8 thousand and $0.2 million during the six months ended June 30, 2019 and 2018 , respectively, in interest attributable to construction projects. Depreciation expense was $41.3 million and $41.9 million for the six months ended June 30, 2019 and 2018

Intangible Assets

Intangible Assets	6 Months Ended
	Jun. 30, 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 June 30, 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 96,471 89,468 $ 108,326 $ 115,329 Amortization expense was $7.0 million and $7.5 million for the six months ended June 30, 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	6 Months Ended
	Jun. 30, 2019
Share-based Payment Arrangement [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 $1.7 million and $1.6 million for the three months ended June 30, 2019 and 2018 , respectively, and $3.7 million and $3.4 million for the six months ended June 30, 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 June 30, 2019 , we had two types of incentive-based awards outstanding, which are described below. The compensation cost charged against income was $0.6 million and $0.7 million for the three months ended June 30, 2019 and 2018 , respectively, and $1.2 million and $1.5 million for the six months ended June 30, 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 June 30, 2019 , 2,500,000 units were authorized to be granted under our Long-Term Incentive Plan, of which 1,235,221 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 six months ended June 30, 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 (15,800 ) 31.20 Outstanding at June 30, 2019 (nonvested) 122,216 $ 31.37 No restricted units were vested and transferred to recipients during the six months ended June 30, 2019 . As of June 30, 2019 , there was $1.4 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 1.2 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 June 30, 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 six months ended June 30, 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 six months ended June 30, 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 June 30, 2019 (nonvested) 36,435 The grant date fair value of performance units vested and transferred to recipients during the six months ended June 30, 2019 and 2018 was $0.3 million and $0.1 million , respectively. Based on the weighted-average fair value of performance units outstanding at June 30, 2019 , of $1.2 million , there was $0.4 million of total unrecognized compensation expense related to nonvested performance units, which is expected to be recognized over a weighted-average period of 1.5 years. During the six months ended June 30, 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	6 Months Ended
	Jun. 30, 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 June 30, 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 June 30, 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: June 30, December 31, (In thousands) Credit Agreement Amount outstanding $ 941,500 $ 923,000 6% Senior Notes Principal 500,000 500,000 Unamortized premium and debt issuance costs (3,790 ) (4,100 ) 496,210 495,900 Total long-term debt $ 1,437,710 $ 1,418,900 Interest Expense and Other Debt Information Interest expense consists of the following components: Six Months Ended June 30, 2019 2018 (In thousands) Interest on outstanding debt: Credit Agreement $ 20,840 $ 17,850 6% Senior Notes 15,000 15,000 Amortization of discount and deferred debt issuance costs 1,535 1,516 Commitment fees and other 885 1,007 Total interest incurred 38,260 35,373 Less capitalized interest 8 166 Net interest expense $ 38,252 $ 35,207 Cash paid for interest $ 36,698 $ 33,935

Significant Customers

Significant Customers	6 Months Ended
	Jun. 30, 2019
Risks and Uncertainties [Abstract]
Significant Customers	Significant Customers All revenues are domestic revenues, of which 84% 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 Six Months Ended 2019 2018 2019 2018 HFC 78 % 79 % 78 % 79 % Delek 6 % 7 % 6 % 6 %

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 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 2020 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 June 30, 2019 , these agreements with HFC require minimum annualized payments to us of $349 million . If HFC fails to meet its minimum volume commitments under the agreements in any quarter, it will be required to pay us the amount of any shortfall in cash by the last day of the month following the end of the quarter. Under certain of these agreements, a shortfall payment may be applied as a credit in the following four quarters after its minimum obligations are met. Under certain provisions of the Omnibus Agreement, we pay HFC an annual administrative fee (currently $2.6 million ) for the provision by HFC or its affiliates of various general and administrative services to us. This fee does not include the salaries of personnel employed by HFC who perform services for us on behalf of HLS or the cost of their employee benefits, which are charged to us separately by HFC. Also, we reimburse HFC and its affiliates for direct expenses they incur on our behalf. Related party transactions with HFC are as follows: • Revenues received from HFC were $102.4 million and $94.0 million for the three months ended June 30, 2019 and 2018 , respectively, and $205.7 million and $195.4 million for the six months ended June 30, 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 June 30, 2019 and 2018 , and $1.3 million and $1.2 million for the six months ended June 30, 2019 and 2018 , respectively. • We reimbursed HFC for costs of employees supporting our operations of $13.2 million and $12.5 million for the three months ended June 30, 2019 and 2018 , respectively, and $26.8 million and $25.2 million for the six months ended June 30, 2019 and 2018 , respectively. • HFC reimbursed us $3.6 million and $2.9 million for the three months ended June 30, 2019 and 2018 , respectively, for expense and capital projects, and $5.8 million and $4.2 million for the six months ended June 30, 2019 and 2018 , respectively. • We distributed $37.5 million and $36.6 million in the three months ended June 30, 2019 and 2018 , respectively, and $74.8 million and $72.8 million for the six months ended June 30, 2019 and 2018 , respectively, to HFC as regular distributions on its common units. • Accounts receivable from HFC were $46.1 million and $46.8 million at June 30, 2019 , and December 31, 2018 , respectively. • Accounts payable to HFC were $7.7 million and $14.2 million at June 30, 2019 , and December 31, 2018 , respectively. • Deferred revenue in the consolidated balance sheets at June 30, 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 June 30, 2019 and 2018 , and $1.0 million for each of the six months ended June 30, 2019 and 2018 .

Partners' Equity, Income Alloca

Partners' Equity, Income Allocations and Cash Distributions	6 Months Ended
	Jun. 30, 2019
Partners' Capital [Abstract]
Partners' Equity, Income Allocations and Cash Distributions	Partners’ Equity, Income Allocations and Cash Distributions As of June 30, 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 six months ended June 30, 2019 , HEP did not issue units under this program. As of June 30, 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 July 18, 2019 , we announced our cash distribution for the second quarter of 2019 of $0.6725 per unit. The distribution is payable on all common units and will be paid August 13, 2019 , to all unitholders of record on July 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 $68.5 million for the three months ended June 30, 2019 and was $67.1 million for the three months ended June 30, 2018 . For the six months ended June 30, 2019 , the regular quarterly distribution to the limited partners will be $136.7 million and was $133.7 million for the six months ended June 30, 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	6 Months Ended
	Jun. 30, 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 Six Months Ended 2019 2018 2019 2018 (In thousands) Net income attributable to the partners $ 45,690 $ 40,143 $ 96,872 $ 86,311 Limited partner’s distribution declared on common units (68,496 ) (67,091 ) (136,729 ) (133,670 ) Distributions in excess of net income attributable to the partners $ (22,806 ) $ (26,948 ) $ (39,857 ) $ (47,359 ) Three Months Ended Six Months Ended 2019 2018 2019 2018 (In thousands, except per unit data) Net income attributable to the partners: Distributions declared $ (68,496 ) $ (67,091 ) (136,729 ) (133,670 ) Distributions in excess of net income attributable to the partners (22,806 ) (26,948 ) (39,857 ) (47,359 ) Net income attributable to the partners $ 45,690 $ 40,143 $ 96,872 $ 86,311 Weighted average limited partners' units outstanding 105,440 105,429 105,440 104,637 Limited partners' per unit interest in earnings - basic and diluted $ 0.43 $ 0.38 $ 0.92 $ 0.82

Environmental

Environmental	6 Months Ended
	Jun. 30, 2019
Accrual for Environmental Loss Contingencies [Abstract]
Environmental	Environmental We expensed $0.1 million for the three and six months ended June 30, 2019 , for environmental remediation obligations, and we expensed $0.3 million for the three and six months ended June 30, 2018 . The accrued environmental liability, net of expected recoveries from indemnifying parties, reflected in our consolidated balance sheets was $5.7 million and $6.3 million at June 30, 2019 and December 31, 2018 , respectively, of which $3.7 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 June 30, 2019 and December 31, 2018 , our consolidated balance sheets included additional accrued environmental liabilities of $0.4 million and $0.5 million million, respectively, 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	6 Months Ended
	Jun. 30, 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	6 Months Ended
	Jun. 30, 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 Six Months Ended 2019 2018 2019 2018 (In thousands) Revenues: Pipelines and terminals - affiliate $ 82,970 $ 75,178 $ 164,510 $ 158,072 Pipelines and terminals - third-party 28,382 24,747 59,520 52,203 Refinery processing units - affiliate 19,399 18,835 41,218 37,369 Total segment revenues $ 130,751 $ 118,760 $ 265,248 $ 247,644 Segment operating income: Pipelines and terminals $ 57,936 $ 51,004 $ 121,168 $ 111,217 Refinery processing units 7,966 8,615 17,888 15,942 Total segment operating income 65,902 59,619 139,056 127,159 Unallocated general and administrative expenses (1,988 ) (2,673 ) (4,608 ) (5,795 ) Interest and financing costs, net (18,679 ) (17,100 ) (37,173 ) (34,166 ) Equity in earnings of unconsolidated affiliates 1,783 1,734 3,883 3,013 Gain on sale of assets and other 111 (53 ) (199 ) 33 Income before income taxes $ 47,129 $ 41,527 $ 100,959 $ 90,244 Capital Expenditures: Pipelines and terminals $ 7,034 $ 12,127 $ 17,752 $ 24,739 Total capital expenditures $ 7,034 $ 12,127 $ 17,752 $ 24,739 June 30, 2019 December 31, 2018 (In thousands) Identifiable assets: Pipelines and terminals (1) $ 1,737,642 $ 1,694,101 Refinery processing units 315,300 312,888 Other 94,901 95,551 Total identifiable assets $ 2,147,843 $ 2,102,540 (1) Includes goodwill of $270.3 million as of June 30, 2019 and December 31, 2018 .

Supplemental Guarantor _ Non-Gu

Supplemental Guarantor / Non-Guarantor Financial Information	6 Months Ended
	Jun. 30, 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 June 30, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 2 $ 1,703 $ 5,236 $ — $ 6,941 Accounts receivable — 57,410 4,006 (260 ) 61,156 Prepaid and other current assets 318 3,173 392 — 3,883 Total current assets 320 62,286 9,634 (260 ) 71,980 Properties and equipment, net — 1,170,005 337,592 — 1,507,597 Operating leases right-of-use assets — 76,504 47 — 76,551 Investment in subsidiaries 1,833,110 256,187 — (2,089,297 ) — Intangible assets, net — 108,326 — — 108,326 Goodwill — 270,336 — — 270,336 Equity method investments — 83,015 — — 83,015 Other assets 7,939 22,099 — — 30,038 Total assets $ 1,841,369 $ 2,048,758 $ 347,273 $ (2,089,557 ) $ 2,147,843 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 17,094 $ 1,281 $ (260 ) $ 18,115 Accrued interest 13,329 — — — 13,329 Deferred revenue — 7,406 810 — 8,216 Accrued property taxes — 2,280 3,157 — 5,437 Current maturities of operating leases — 5,299 47 — 5,346 Current maturities of finance leases — 857 — — 857 Other current liabilities 48 2,473 4 — 2,525 Total current liabilities 13,377 35,409 5,299 (260 ) 53,825 Long-term debt 1,437,710 — — — 1,437,710 Noncurrent operating lease liabilities — 71,550 — — 71,550 Other long-term liabilities 260 12,622 391 — 13,273 Deferred revenue — 48,345 — — 48,345 Class B unit — 47,722 — — 47,722 Equity - partners 390,022 1,833,110 256,187 (2,089,297 ) 390,022 Equity - noncontrolling interest — — 85,396 — 85,396 Total liabilities and equity $ 1,841,369 $ 2,048,758 $ 347,273 $ (2,089,557 ) $ 2,147,843 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 June 30, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 96,221 $ 6,148 $ — $ 102,369 Third parties — 23,700 4,682 — 28,382 — 119,921 10,830 — 130,751 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 36,701 3,901 — 40,602 Depreciation and amortization 20,027 4,220 — 24,247 General and administrative 745 1,243 — — 1,988 745 57,971 8,121 — 66,837 Operating income (loss) (745 ) 61,950 2,709 — 63,914 Other income (expense): Equity in earnings of subsidiaries 65,431 2,063 — (67,494 ) — Equity in earnings of equity method investments — 1,783 — — 1,783 Interest expense (18,996 ) (234 ) — — (19,230 ) Interest income — 551 — — 551 Gain on sale of assets and other — 69 42 — 111 46,435 4,232 42 (67,494 ) (16,785 ) Income before income taxes 45,690 66,182 2,751 (67,494 ) 47,129 State income tax benefit — 30 — — 30 Net income 45,690 66,212 2,751 (67,494 ) 47,159 Allocation of net income attributable to noncontrolling interests — (781 ) (688 ) — (1,469 ) Net income attributable to the partners $ 45,690 $ 65,431 $ 2,063 $ (67,494 ) $ 45,690 Condensed Consolidating Statement of Income Three Months Ended June 30, 2018 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 89,522 $ 4,491 $ — $ 94,013 Third parties — 19,540 5,207 — 24,747 — 109,062 9,698 — 118,760 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 31,494 3,039 — 34,533 Depreciation and amortization — 20,431 4,177 — 24,608 General and administrative 761 1,912 — — 2,673 761 53,837 7,216 — 61,814 Operating income (loss) (761 ) 55,225 2,482 — 56,946 Other income (expense): Equity in earnings of subsidiaries 58,566 1,881 — (60,447 ) — Equity in earnings of equity method investments — 1,734 — — 1,734 Interest expense (17,662 ) 36 — — (17,626 ) Interest income — 526 — — 526 Gain (loss) on sale of assets and other — (79 ) 26 — (53 ) 40,904 4,098 26 (60,447 ) (15,419 ) Income before income taxes 40,143 59,323 2,508 (60,447 ) 41,527 State income tax expense — (28 ) — — (28 ) Net income 40,143 59,295 2,508 (60,447 ) 41,499 Allocation of net income attributable to noncontrolling interests — (729 ) (627 ) — (1,356 ) Net income attributable to the partners $ 40,143 $ 58,566 $ 1,881 $ (60,447 ) $ 40,143 Condensed Consolidating Statement of Comprehensive Income Six Months Ended June 30, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 193,614 $ 12,114 $ — $ 205,728 Third parties — 45,765 13,755 — 59,520 — 239,379 25,869 — 265,248 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 70,778 7,343 — 78,121 Depreciation and amortization 39,563 8,508 — 48,071 General and administrative 1,821 2,787 — — 4,608 1,821 113,128 15,851 — 130,800 Operating income (loss) (1,821 ) 126,251 10,018 — 134,448 Other income (expense): Equity in earnings (loss) of subsidiaries 136,730 7,559 — (144,289 ) — Equity in earnings of equity method investments — 3,883 — — 3,883 Interest expense (38,037 ) (215 ) — — (38,252 ) Interest income — 1,079 — — 1,079 Gain (loss) on sale of assets and other — (260 ) 61 — (199 ) 98,693 12,046 61 (144,289 ) (33,489 ) Income (loss) before income taxes 96,872 138,297 10,079 (144,289 ) 100,959 State income tax expense — (6 ) — — (6 ) Net income (loss) 96,872 138,291 10,079 (144,289 ) 100,953 Allocation of net income attributable to noncontrolling interests — (1,561 ) (2,520 ) — (4,081 ) Net income attributable to the partners $ 96,872 $ 136,730 $ 7,559 $ (144,289 ) $ 96,872 Condensed Consolidating Statement of Income Six Months Ended June 30, 2018 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 183,813 $ 11,628 $ — $ 195,441 Third parties — 39,518 12,685 — 52,203 — 223,331 24,313 — 247,644 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 64,158 6,577 — 70,735 Depreciation and amortization — 41,432 8,318 — 49,750 General and administrative 2,041 3,754 — — 5,795 2,041 109,344 14,895 — 126,280 Operating income (loss) (2,041 ) 113,987 9,418 — 121,364 Other income (expense): Equity in earnings (loss) of subsidiaries 123,618 7,093 — (130,711 ) — Equity in earnings of equity method investments — 3,013 — — 3,013 Interest expense (35,311 ) 104 — — (35,207 ) Interest income — 1,041 — — 1,041 Gain (loss) on sale of assets and other 45 (51 ) 39 — 33 88,352 11,200 39 (130,711 ) (31,120 ) Income (loss) before income taxes 86,311 125,187 9,457 (130,711 ) 90,244 State income tax expense — (110 ) — — (110 ) Net income (loss) 86,311 125,077 9,457 (130,711 ) 90,134 Allocation of net income attributable to noncontrolling interests — (1,459 ) (2,364 ) — (3,823 ) Net income attributable to the partners $ 86,311 $ 123,618 $ 7,093 $ (130,711 ) $ 86,311 Condensed Consolidating Statement of Cash Flows Six Months Ended June 30, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Cash flows from operating activities $ (37,005 ) $ 165,882 $ 23,671 $ (7,559 ) $ 144,989 Cash flows from investing activities Additions to properties and equipment — (17,274 ) (478 ) — (17,752 ) Distributions from UNEV in excess of earnings — 8,191 — (8,191 ) — Proceeds from sale of assets — 194 — — 194 Distributions in excess of equity in earnings of equity investments — 299 — — 299 — (8,590 ) (478 ) (8,191 ) (17,259 ) Cash flows from financing activities Net borrowings under credit agreement 18,500 — — — 18,500 Net intercompany financing activities 155,225 (155,225 ) — — — Distributions to HEP unitholders (136,207 ) — — — (136,207 ) Distributions to noncontrolling interests — — (21,000 ) 15,750 (5,250 ) Units withheld for tax withholding obligations (119 ) — — — (119 ) Purchase units for incentive grants (255 ) — — — (255 ) Payments on finance leases (139 ) (364 ) — — (503 ) 37,005 (155,589 ) (21,000 ) 15,750 (123,834 ) Cash and cash equivalents Increase (decrease) for the period — 1,703 2,193 — 3,896 Beginning of period 2 — 3,043 — 3,045 End of period $ 2 $ 1,703 $ 5,236 $ — $ 6,941 Condensed Consolidating Statement of Cash Flows Six Months Ended June 30, 2018 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Cash flows from operating activities $ (33,588 ) $ 182,983 $ 18,661 $ (7,093 ) $ 160,963 Cash flows from investing activities Additions to properties and equipment — (18,829 ) (5,910 ) — (24,739 ) Business and asset acquisitions — (6,831 ) — — (6,831 ) Proceeds from sale of assets — 196 — — 196 Distributions from UNEV in excess of earnings — 3,407 — (3,407 ) — Distributions in excess of equity in earnings of equity investments — 299 — — 299 — (21,758 ) (5,910 ) (3,407 ) (31,075 ) Cash flows from financing activities Net repayments under credit agreement (112,000 ) — — — (112,000 ) Net intercompany financing activities 160,330 (160,330 ) — — — Proceeds from issuance of common units 114,899 (68 ) — — 114,831 Distributions to HEP unitholders (130,075 ) — — — (130,075 ) Distributions to noncontrolling interests — — (14,000 ) 10,500 (3,500 ) Contributions from general partner 492 — — — 492 Units withheld for tax withholding obligations (58 ) — — — (58 ) Other — (698 ) — — (698 ) 33,588 (161,096 ) (14,000 ) 10,500 (131,008 ) Cash and cash equivalents Increase (decrease) for the period — 129 (1,249 ) — (1,120 ) Beginning of period 2 511 7,263 — 7,776 End of period $ 2 $ 640 $ 6,014 $ — $ 6,656

Description of Business and P_2

Description of Business and Presentation of Financial Statements (Policies)	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Consolidation	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.
Goodwill Impairment Testing	Goodwill Impairment Testing In January 2017, Accounting Standard Update (“ASU”) 2017-04, “Simplifying the Test for Goodwill Impairment,” was issued amending the testing for goodwill impairment by eliminating Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting unit’s goodwill with the carrying amount of that goodwill. Under this standard, goodwill impairment is measured as the excess of the carrying amount of the reporting unit over the related fair value. We adopted this standard effective in the second quarter of 2019, and the adoption of this standard had no effect on our financial condition, results of operations or cash flows.
Lessee, Leases	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	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 Policy	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.
Fair Value of Financial Instruments	Financial Assets and Liabilities In January 2016, an accounting standard update was issued requiring changes in the accounting and disclosures for financial instruments. This standard was effective beginning with our 2018 reporting year and had no effect on our financial condition, results of operations or cash flows.
New Accounting Pronouncements	Accounting Pronouncements - Not Yet Adopted Credit Losses Measurement In June 2016, ASU 2016-13, “Measurement of Credit Losses on Financial Instruments,” was issued requiring measurement of all expected credit losses for certain types of financial instruments, including trade receivables, held at the reporting date based on historical experience, current conditions and reasonable and supportable forecasts. This standard is effective January 1, 2020, and we are currently evaluating the impact of this standard.

Revenues (Tables)

Revenues (Tables)	6 Months Ended
	Jun. 30, 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	June 30, December 31, (In thousands) Contract assets $ 5,283 $ 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 $ 196 2020 368 2021 356 2022 329 2023 293 Thereafter 1,121 Total $ 2,663
Schedule of Disaggregated Revenue	Disaggregated revenues were as follows: Three Months Ended Six Months Ended 2019 2018 2019 2018 (In thousands) Pipelines $ 72,263 $ 65,539 $ 147,363 $ 137,708 Terminals, tanks and loading racks 39,089 34,386 76,667 72,567 Refinery processing units 19,399 18,835 41,218 37,369 $ 130,751 $ 118,760 $ 265,248 $ 247,644

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 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): June 30, 2019 Operating leases: Operating lease right-of-use assets, net $ 76,551 Current operating lease liabilities 5,346 Noncurrent operating lease liabilities 71,550 Total operating lease liabilities $ 76,896 Finance leases: Properties and equipment $ 6,147 Accumulated amortization (4,791 ) Properties and equipment, net $ 1,356 Current finance lease liabilities $ 857 Other long-term liabilities 667 Total finance lease liabilities $ 1,524 Weighted average remaining lease term (in years) Operating leases 17.4 Finance leases 1.1 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 Six Months Ended (In thousands) Operating lease costs $ 1,798 $ 3,568 Finance lease costs Amortization of assets 254 498 Interest on lease liabilities 24 51 Variable lease cost 35 71 Total net lease cost $ 2,111 $ 4,188 Supplemental cash flow and other information related to leases were as follows: Six Months Ended (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 3,589 Operating cash flows on finance leases $ 51 Financing cash flows on finance leases $ 503
Schedule of Operating Lease Maturities	Maturities of lease liabilities were as follows: June 30, 2019 Operating Finance (In thousands) 2019 $ 4,296 $ 531 2020 7,865 691 2021 7,090 242 2022 6,737 91 2023 6,647 86 2024 and thereafter 87,700 — Total lease payments 120,335 1,641 Less: Imputed interest (43,439 ) (117 ) Total lease obligations 76,896 1,524 Less: Current obligations (5,346 ) (857 ) Long-term lease obligations $ 71,550 $ 667
Schedule of Finance Lease Maturities	Maturities of lease liabilities were as follows: June 30, 2019 Operating Finance (In thousands) 2019 $ 4,296 $ 531 2020 7,865 691 2021 7,090 242 2022 6,737 91 2023 6,647 86 2024 and thereafter 87,700 — Total lease payments 120,335 1,641 Less: Imputed interest (43,439 ) (117 ) Total lease obligations 76,896 1,524 Less: Current obligations (5,346 ) (857 ) Long-term lease obligations $ 71,550 $ 667
Schedule of Lease Income	Lease income recognized was as follows: Three Months Ended Six Months Ended 2019 2018 2019 2018 (In thousands) Operating lease revenues $ 94,783 $ 68,069 $ 188,287 $ 138,661 Direct financing lease interest income $ 509 $ 501 $ 1,019 $ 1,004
Schedule of Minimum Undiscounted Lease Payments	Annual minimum undiscounted lease payments under our leases were as follows as of June 30, 2019 : Operating Finance Years Ending December 31, (In thousands) Remainder of 2019 $ 166,904 $ 1,049 2020 309,729 2,106 2021 303,110 2,123 2022 301,707 2,139 2023 271,207 2,156 Thereafter 1,001,978 42,768 Less: Imputed Interest — (35,807 ) Total $ 2,354,635 $ 16,534

Financial Instruments (Tables)

Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 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: June 30, 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 2 496,210 517,375 495,900 488,310

Properties and Equipment (Table

Properties and Equipment (Tables)	6 Months Ended
	Jun. 30, 2019
Property, Plant and Equipment [Abstract]
Schedule of Properties and Equipment	The carrying amounts of our properties and equipment are as follows: June 30, December 31, (In thousands) Pipelines, terminals and tankage $ 1,572,949 $ 1,571,338 Refinery assets 347,338 347,338 Land and right of way 86,095 86,298 Construction in progress 31,027 23,482 Other 40,603 41,250 2,078,012 2,069,706 Less accumulated depreciation 570,415 531,051 $ 1,507,597 $ 1,538,655

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 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 96,471 89,468 $ 108,326 $ 115,329

Employees, Retirement and Inc_2

Employees, Retirement and Incentive Plans (Tables)	6 Months Ended
	Jun. 30, 2019
Share-based Payment Arrangement [Abstract]
Schedule of Nonvested Restricted Stock Units Activity	A summary of restricted and phantom unit activity and changes during the six months ended June 30, 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 (15,800 ) 31.20 Outstanding at June 30, 2019 (nonvested) 122,216 $ 31.37
Schedule of Nonvested Performance-based Units Activity	A summary of performance unit activity and changes for the six months ended June 30, 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 June 30, 2019 (nonvested) 36,435

Debt (Tables)

Debt (Tables)	6 Months Ended
	Jun. 30, 2019
Debt Instruments [Abstract]
Schedule of Long-term Debt Instruments	The carrying amounts of our long-term debt was as follows: June 30, December 31, (In thousands) Credit Agreement Amount outstanding $ 941,500 $ 923,000 6% Senior Notes Principal 500,000 500,000 Unamortized premium and debt issuance costs (3,790 ) (4,100 ) 496,210 495,900 Total long-term debt $ 1,437,710 $ 1,418,900
Schedule of Interest Expense and Other Debt Information	Interest expense consists of the following components: Six Months Ended June 30, 2019 2018 (In thousands) Interest on outstanding debt: Credit Agreement $ 20,840 $ 17,850 6% Senior Notes 15,000 15,000 Amortization of discount and deferred debt issuance costs 1,535 1,516 Commitment fees and other 885 1,007 Total interest incurred 38,260 35,373 Less capitalized interest 8 166 Net interest expense $ 38,252 $ 35,207 Cash paid for interest $ 36,698 $ 33,935

Significant Customers (Tables)

Significant Customers (Tables)	6 Months Ended
	Jun. 30, 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 Six Months Ended 2019 2018 2019 2018 HFC 78 % 79 % 78 % 79 % Delek 6 % 7 % 6 % 6 %

Net Income per Limited Partne_2

Net Income per Limited Partner Unit (Tables)	6 Months Ended
	Jun. 30, 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 Six Months Ended 2019 2018 2019 2018 (In thousands) Net income attributable to the partners $ 45,690 $ 40,143 $ 96,872 $ 86,311 Limited partner’s distribution declared on common units (68,496 ) (67,091 ) (136,729 ) (133,670 ) Distributions in excess of net income attributable to the partners $ (22,806 ) $ (26,948 ) $ (39,857 ) $ (47,359 )
Earnings per Unit by Type of Partner	Three Months Ended Six Months Ended 2019 2018 2019 2018 (In thousands, except per unit data) Net income attributable to the partners: Distributions declared $ (68,496 ) $ (67,091 ) (136,729 ) (133,670 ) Distributions in excess of net income attributable to the partners (22,806 ) (26,948 ) (39,857 ) (47,359 ) Net income attributable to the partners $ 45,690 $ 40,143 $ 96,872 $ 86,311 Weighted average limited partners' units outstanding 105,440 105,429 105,440 104,637 Limited partners' per unit interest in earnings - basic and diluted $ 0.43 $ 0.38 $ 0.92 $ 0.82

Operating Segments (Tables)

Operating Segments (Tables)	6 Months Ended
	Jun. 30, 2019
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Three Months Ended Six Months Ended 2019 2018 2019 2018 (In thousands) Revenues: Pipelines and terminals - affiliate $ 82,970 $ 75,178 $ 164,510 $ 158,072 Pipelines and terminals - third-party 28,382 24,747 59,520 52,203 Refinery processing units - affiliate 19,399 18,835 41,218 37,369 Total segment revenues $ 130,751 $ 118,760 $ 265,248 $ 247,644 Segment operating income: Pipelines and terminals $ 57,936 $ 51,004 $ 121,168 $ 111,217 Refinery processing units 7,966 8,615 17,888 15,942 Total segment operating income 65,902 59,619 139,056 127,159 Unallocated general and administrative expenses (1,988 ) (2,673 ) (4,608 ) (5,795 ) Interest and financing costs, net (18,679 ) (17,100 ) (37,173 ) (34,166 ) Equity in earnings of unconsolidated affiliates 1,783 1,734 3,883 3,013 Gain on sale of assets and other 111 (53 ) (199 ) 33 Income before income taxes $ 47,129 $ 41,527 $ 100,959 $ 90,244 Capital Expenditures: Pipelines and terminals $ 7,034 $ 12,127 $ 17,752 $ 24,739 Total capital expenditures $ 7,034 $ 12,127 $ 17,752 $ 24,739 June 30, 2019 December 31, 2018 (In thousands) Identifiable assets: Pipelines and terminals (1) $ 1,737,642 $ 1,694,101 Refinery processing units 315,300 312,888 Other 94,901 95,551 Total identifiable assets $ 2,147,843 $ 2,102,540 (1) Includes goodwill of $270.3 million as of June 30, 2019 and December 31, 2018 .

Supplemental Guarantor _ Non-_2

Supplemental Guarantor / Non-Guarantor Financial Information (Tables)	6 Months Ended
	Jun. 30, 2019
Supplemental Guarantor / Non-Guarantor Financial Information [Abstract]
Condensed Consolidating Balance Sheet	Condensed Consolidating Balance Sheet June 30, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 2 $ 1,703 $ 5,236 $ — $ 6,941 Accounts receivable — 57,410 4,006 (260 ) 61,156 Prepaid and other current assets 318 3,173 392 — 3,883 Total current assets 320 62,286 9,634 (260 ) 71,980 Properties and equipment, net — 1,170,005 337,592 — 1,507,597 Operating leases right-of-use assets — 76,504 47 — 76,551 Investment in subsidiaries 1,833,110 256,187 — (2,089,297 ) — Intangible assets, net — 108,326 — — 108,326 Goodwill — 270,336 — — 270,336 Equity method investments — 83,015 — — 83,015 Other assets 7,939 22,099 — — 30,038 Total assets $ 1,841,369 $ 2,048,758 $ 347,273 $ (2,089,557 ) $ 2,147,843 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 17,094 $ 1,281 $ (260 ) $ 18,115 Accrued interest 13,329 — — — 13,329 Deferred revenue — 7,406 810 — 8,216 Accrued property taxes — 2,280 3,157 — 5,437 Current maturities of operating leases — 5,299 47 — 5,346 Current maturities of finance leases — 857 — — 857 Other current liabilities 48 2,473 4 — 2,525 Total current liabilities 13,377 35,409 5,299 (260 ) 53,825 Long-term debt 1,437,710 — — — 1,437,710 Noncurrent operating lease liabilities — 71,550 — — 71,550 Other long-term liabilities 260 12,622 391 — 13,273 Deferred revenue — 48,345 — — 48,345 Class B unit — 47,722 — — 47,722 Equity - partners 390,022 1,833,110 256,187 (2,089,297 ) 390,022 Equity - noncontrolling interest — — 85,396 — 85,396 Total liabilities and equity $ 1,841,369 $ 2,048,758 $ 347,273 $ (2,089,557 ) $ 2,147,843 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 June 30, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 96,221 $ 6,148 $ — $ 102,369 Third parties — 23,700 4,682 — 28,382 — 119,921 10,830 — 130,751 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 36,701 3,901 — 40,602 Depreciation and amortization 20,027 4,220 — 24,247 General and administrative 745 1,243 — — 1,988 745 57,971 8,121 — 66,837 Operating income (loss) (745 ) 61,950 2,709 — 63,914 Other income (expense): Equity in earnings of subsidiaries 65,431 2,063 — (67,494 ) — Equity in earnings of equity method investments — 1,783 — — 1,783 Interest expense (18,996 ) (234 ) — — (19,230 ) Interest income — 551 — — 551 Gain on sale of assets and other — 69 42 — 111 46,435 4,232 42 (67,494 ) (16,785 ) Income before income taxes 45,690 66,182 2,751 (67,494 ) 47,129 State income tax benefit — 30 — — 30 Net income 45,690 66,212 2,751 (67,494 ) 47,159 Allocation of net income attributable to noncontrolling interests — (781 ) (688 ) — (1,469 ) Net income attributable to the partners $ 45,690 $ 65,431 $ 2,063 $ (67,494 ) $ 45,690 Condensed Consolidating Statement of Income Three Months Ended June 30, 2018 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 89,522 $ 4,491 $ — $ 94,013 Third parties — 19,540 5,207 — 24,747 — 109,062 9,698 — 118,760 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 31,494 3,039 — 34,533 Depreciation and amortization — 20,431 4,177 — 24,608 General and administrative 761 1,912 — — 2,673 761 53,837 7,216 — 61,814 Operating income (loss) (761 ) 55,225 2,482 — 56,946 Other income (expense): Equity in earnings of subsidiaries 58,566 1,881 — (60,447 ) — Equity in earnings of equity method investments — 1,734 — — 1,734 Interest expense (17,662 ) 36 — — (17,626 ) Interest income — 526 — — 526 Gain (loss) on sale of assets and other — (79 ) 26 — (53 ) 40,904 4,098 26 (60,447 ) (15,419 ) Income before income taxes 40,143 59,323 2,508 (60,447 ) 41,527 State income tax expense — (28 ) — — (28 ) Net income 40,143 59,295 2,508 (60,447 ) 41,499 Allocation of net income attributable to noncontrolling interests — (729 ) (627 ) — (1,356 ) Net income attributable to the partners $ 40,143 $ 58,566 $ 1,881 $ (60,447 ) $ 40,143 Condensed Consolidating Statement of Comprehensive Income Six Months Ended June 30, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 193,614 $ 12,114 $ — $ 205,728 Third parties — 45,765 13,755 — 59,520 — 239,379 25,869 — 265,248 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 70,778 7,343 — 78,121 Depreciation and amortization 39,563 8,508 — 48,071 General and administrative 1,821 2,787 — — 4,608 1,821 113,128 15,851 — 130,800 Operating income (loss) (1,821 ) 126,251 10,018 — 134,448 Other income (expense): Equity in earnings (loss) of subsidiaries 136,730 7,559 — (144,289 ) — Equity in earnings of equity method investments — 3,883 — — 3,883 Interest expense (38,037 ) (215 ) — — (38,252 ) Interest income — 1,079 — — 1,079 Gain (loss) on sale of assets and other — (260 ) 61 — (199 ) 98,693 12,046 61 (144,289 ) (33,489 ) Income (loss) before income taxes 96,872 138,297 10,079 (144,289 ) 100,959 State income tax expense — (6 ) — — (6 ) Net income (loss) 96,872 138,291 10,079 (144,289 ) 100,953 Allocation of net income attributable to noncontrolling interests — (1,561 ) (2,520 ) — (4,081 ) Net income attributable to the partners $ 96,872 $ 136,730 $ 7,559 $ (144,289 ) $ 96,872 Condensed Consolidating Statement of Income Six Months Ended June 30, 2018 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 183,813 $ 11,628 $ — $ 195,441 Third parties — 39,518 12,685 — 52,203 — 223,331 24,313 — 247,644 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 64,158 6,577 — 70,735 Depreciation and amortization — 41,432 8,318 — 49,750 General and administrative 2,041 3,754 — — 5,795 2,041 109,344 14,895 — 126,280 Operating income (loss) (2,041 ) 113,987 9,418 — 121,364 Other income (expense): Equity in earnings (loss) of subsidiaries 123,618 7,093 — (130,711 ) — Equity in earnings of equity method investments — 3,013 — — 3,013 Interest expense (35,311 ) 104 — — (35,207 ) Interest income — 1,041 — — 1,041 Gain (loss) on sale of assets and other 45 (51 ) 39 — 33 88,352 11,200 39 (130,711 ) (31,120 ) Income (loss) before income taxes 86,311 125,187 9,457 (130,711 ) 90,244 State income tax expense — (110 ) — — (110 ) Net income (loss) 86,311 125,077 9,457 (130,711 ) 90,134 Allocation of net income attributable to noncontrolling interests — (1,459 ) (2,364 ) — (3,823 ) Net income attributable to the partners $ 86,311 $ 123,618 $ 7,093 $ (130,711 ) $ 86,311
Condensed Consolidating Statement of Cash Flows	Condensed Consolidating Statement of Cash Flows Six Months Ended June 30, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Cash flows from operating activities $ (37,005 ) $ 165,882 $ 23,671 $ (7,559 ) $ 144,989 Cash flows from investing activities Additions to properties and equipment — (17,274 ) (478 ) — (17,752 ) Distributions from UNEV in excess of earnings — 8,191 — (8,191 ) — Proceeds from sale of assets — 194 — — 194 Distributions in excess of equity in earnings of equity investments — 299 — — 299 — (8,590 ) (478 ) (8,191 ) (17,259 ) Cash flows from financing activities Net borrowings under credit agreement 18,500 — — — 18,500 Net intercompany financing activities 155,225 (155,225 ) — — — Distributions to HEP unitholders (136,207 ) — — — (136,207 ) Distributions to noncontrolling interests — — (21,000 ) 15,750 (5,250 ) Units withheld for tax withholding obligations (119 ) — — — (119 ) Purchase units for incentive grants (255 ) — — — (255 ) Payments on finance leases (139 ) (364 ) — — (503 ) 37,005 (155,589 ) (21,000 ) 15,750 (123,834 ) Cash and cash equivalents Increase (decrease) for the period — 1,703 2,193 — 3,896 Beginning of period 2 — 3,043 — 3,045 End of period $ 2 $ 1,703 $ 5,236 $ — $ 6,941 Condensed Consolidating Statement of Cash Flows Six Months Ended June 30, 2018 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Cash flows from operating activities $ (33,588 ) $ 182,983 $ 18,661 $ (7,093 ) $ 160,963 Cash flows from investing activities Additions to properties and equipment — (18,829 ) (5,910 ) — (24,739 ) Business and asset acquisitions — (6,831 ) — — (6,831 ) Proceeds from sale of assets — 196 — — 196 Distributions from UNEV in excess of earnings — 3,407 — (3,407 ) — Distributions in excess of equity in earnings of equity investments — 299 — — 299 — (21,758 ) (5,910 ) (3,407 ) (31,075 ) Cash flows from financing activities Net repayments under credit agreement (112,000 ) — — — (112,000 ) Net intercompany financing activities 160,330 (160,330 ) — — — Proceeds from issuance of common units 114,899 (68 ) — — 114,831 Distributions to HEP unitholders (130,075 ) — — — (130,075 ) Distributions to noncontrolling interests — — (14,000 ) 10,500 (3,500 ) Contributions from general partner 492 — — — 492 Units withheld for tax withholding obligations (58 ) — — — (58 ) Other — (698 ) — — (698 ) 33,588 (161,096 ) (14,000 ) 10,500 (131,008 ) Cash and cash equivalents Increase (decrease) for the period — 129 (1,249 ) — (1,120 ) Beginning of period 2 511 7,263 — 7,776 End of period $ 2 $ 640 $ 6,014 $ — $ 6,656

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	Jun. 30, 2019	Jan. 01, 2019
Other Ownership Interests [Line Items]
Operating Lease, Liability		$ 76,896	$ 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		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018	Jan. 01, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating Lease, Lease Income	$ 94,783	$ 68,069	$ 188,287	$ 138,661
Deferred revenue	8,216		8,216		$ 8,697	$ 8,278
Services revenue	130,751	118,760	265,248	247,644
Deferred revenue recognized	3,100		6,600
Deferred revenue recognized. billed prior period		$ 400	600	$ 2,600
Capital Units, Value	390,022		390,022		427,435	395,279
Contract With Customer, Asset, Revenue Recognized	300		3,500
Shortfall Payments
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred revenue	800		800
Service, Other
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Services revenue	$ 36,000		$ 77,000
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 - Narrative, Remaining

Revenues - Narrative, Remaining Performance Obligation (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract with Customer, Liability, Revenue Recognized	$ 3.1		$ 6.6
Contract With Customer, Liability, Revenue Recognized, Billed Prior Period		$ 0.4	0.6	$ 2.6
Contract With Customer, Asset, Revenue Recognized	0.3		3.5
Shortfall Payments
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract with Customer, Liability	0.8		0.8
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations	196		196
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	368		368
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	356		356
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	329		329
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	293		293
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations	1,121		1,121
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	$ 2,663		$ 2,663

Revenues - Schedule of Future P

Revenues - Schedule of Future Performance Obligations (Details) $ in Millions	Jun. 30, 2019USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations	$ 196
Unfulfilled performance obligations, expected timing	6 months
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	$ 368
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	$ 356
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	$ 329
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	$ 293
Unfulfilled performance obligations, expected timing	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations	$ 2,663
Unfulfilled performance obligations, expected timing

Revenues - Schedule of Contract

Revenues - Schedule of Contract Asset and Liability Balances (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2018
Revenue from Contract with Customer [Abstract]
Contract assets	$ 5,283	$ 1,818
Contract liabilities	$ (810)	$ (1,821)

Revenues - Schedule of Disaggre

Revenues - Schedule of Disaggregated Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	$ 130,751	$ 118,760	$ 265,248	$ 247,644
Pipelines
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	72,263	65,539	147,363	137,708
Terminals, tanks and loading racks
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	39,089	34,386	76,667	72,567
Refinery processing units
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	$ 19,399	$ 18,835	$ 41,218	$ 37,369

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Lessee, Lease, Description [Line Items]
Finance lease term	1 year
Operating lease renewal term	10 years
Capital Leased Assets, Gross	$ 6,100	$ 5,800
Capital Leases Accumulated Depreciation	4,800	$ 4,300
Finance lease receivables	$ 16,534
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	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Operating leases:
Operating lease right-of-use assets	$ 76,551		$ 0
Current operating lease liabilities	5,346		0
Long-term lease obligations	71,550		0
Total operating lease liabilities	76,896	$ 78,400
Finance leases:
Properties, plants and equipment	6,147
Accumulated amortization	(4,791)
Properties, plants and equipment, net	1,356
Current finance lease liabilities	857		$ 936
Noncurrent finance lease liabilities	667
Total finance lease liabilities	$ 1,524
Weighted average remaining lease term (in years)
Operating leases	17 years 4 months 24 days
Finance leases	1 year 1 month 6 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	6 Months Ended
	Jun. 30, 2019USD ($)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating lease	$ 3,589
Operating cash flows from finance leases	51
Financing cash flows from finance leases	$ 503

Leases - Operating and Finance

Leases - Operating and Finance Lease Maturities (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Operating
2019	$ 4,296
2020	7,865
2021	7,090
2022	6,737
2023	6,647
2024 and thereafter	87,700
Total lease payments	120,335
Less: Imputed interest	(43,439)
Total operating lease liabilities	76,896	$ 78,400
Less: Current obligations	(5,346)		$ 0
Long-term lease obligations	71,550		0
Finance
2019	531
2020	691
2021	242
2022	91
2023	86
2024 and thereafter	0
Total lease payments	1,641
Less: Imputed interest	(117)
Total finance lease liabilities	1,524
Less: Current obligations	(857)		$ (936)
Long-term lease obligations	$ 667

Leases - Components of Lease Ex

Leases - Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019
Leases [Abstract]
Operating lease costs	$ 1,798	$ 3,568
Amortization of assets	254	498
Interest on lease liabilities	24	51
Variable Lease, Cost	35	71
Total net lease cost	$ 2,111	$ 4,188

Leases - Schedule of Lease Inco

Leases - Schedule of Lease Income (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Leases [Abstract]
Operating lease revenues	$ 94,783	$ 68,069	$ 188,287	$ 138,661
Direct financing lease interest income	$ 509	$ 501	$ 1,019	$ 1,004

Leases - Schedule of Minimum Un

Leases - Schedule of Minimum Undiscounted Lease Payments (Details) $ in Thousands	Jun. 30, 2019USD ($)
Operating
Remainder of 2019	$ 166,904
2020	309,729
2021	303,110
2022	301,707
2023	271,207
Thereafter	1,001,978
Total	2,354,635
Sales-type and Direct Financing Leases, Lease Receivable, Fiscal Year Maturity [Abstract]
Remainder of 2019	1,049
2020	2,106
2021	2,123
2022	2,139
2023	2,156
Thereafter	42,768
Total	16,534
Receivables with Imputed Interest, Amortization Amount	$ (35,807)

Financial Instruments - Narrati

Financial Instruments - Narrative (Details) - USD ($) $ in Thousands	Jun. 30, 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	$ 496,210	$ 495,900
Carrying Value | 6% Senior notes
Debt Instrument [Line Items]
Financial Liabilities Fair Value Disclosure		495,900
Fair Value | 6% Senior notes | Fair value inputs, Level 2
Debt Instrument [Line Items]
Financial Liabilities Fair Value Disclosure	$ 517,375	$ 488,310

Properties and Equipment - Sche

Properties and Equipment - Schedule of Properties and Equipment (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	$ 2,078,012	$ 2,069,706
Less accumulated depreciation	570,415	531,051
Properties and equipment, net	1,507,597	1,538,655
Pipelines, terminals and tankage
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	1,572,949	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	86,095	86,298
Construction in progress
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	31,027	23,482
Other
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	$ 40,603	$ 41,250

Properties and Equipment - Narr

Properties and Equipment - Narrative (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Property, Plant and Equipment [Abstract]
Interest costs, capitalized during period	$ 8	$ 166
Depreciation expense	$ 41,300	$ 41,900

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets, Net [Abstract]
Intangible assets, gross	$ 204,797	$ 204,797
Less accumulated amortization	96,471	89,468
Intangible assets, net	108,326	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	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Finite-Lived Intangible Assets [Line Items]
Estimated amortization expense, year five	$ 9.9
Estimated amortization expense, after year five	9.1
Amortization expense	7	$ 7.5
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		6 Months Ended
	Jun. 30, 2019USD ($)shares	Jun. 30, 2018USD ($)	Jun. 30, 2019USD ($)Componentsshares	Jun. 30, 2018USD ($)
Share-based Compensation Arrangements
Employee benefits and share-based compensation | $	$ 1.7	$ 1.6	$ 3.7	$ 3.4
Long-term Incentive Plan, Components | Components			4
Number of incentive-based award plans	2		2
Compensation costs of incentive awards | $	$ 0.6	$ 0.7	$ 1.2	$ 1.5
Deferred Bonus
Share-based Compensation Arrangements
Units authorized under equity-based compensation plans (new) | shares	2,500,000		2,500,000
Number of units available for grant | shares	1,235,221		1,235,221

Employees, Retirement and Inc_4

Employees, Retirement and Incentive Plans Restricted Units (Details) - USD ($) $ / shares in Units, $ in Millions	6 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Restricted and Phantom Units
Share-based Compensation Arrangements
Nonvested restricted units outstanding	122,216	138,016
Weighted average grant date fair value	$ 31.37	$ 31.35
Weighted Average Grant Date Fair Value - Forfeitures	$ 31.20
Total unrecognized compensation related to nonvested units	$ 1.4
Weighted average remaining contractual term (years)	1 year 2 months 12 days
Performance Shares [Member]
Share-based Compensation Arrangements
Nonvested restricted units outstanding	36,435	51,748
Total unrecognized compensation related to nonvested units	$ 0.4
Weighted average remaining contractual term (years)	1 year 6 months

Employees, Retirement and Inc_5

Employees, Retirement and Incentive Plans Performance Units (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Share-based Compensation Arrangement Instruments [Roll Forward]
Weighted Average Fair Value of Units Outstanding	$ 1.2
Treasury Stock, Value, Acquired, Cost Method	$ 0.3
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	$ 0.4
Weighted average remaining contractual term (years)	1 year 6 months
Restricted and Phantom Units
Share-based Compensation Arrangement Instruments [Roll Forward]
Outstanding at January 1, 2019 (nonvested)	138,016
Forfeitures	(15,800)
Outstanding at March 31, 2019 (nonvested)	122,216
Total unrecognized compensation related to nonvested units	$ 1.4
Weighted average remaining contractual term (years)	1 year 2 months 12 days

Debt - Senior Notes (Details)

Debt - Senior Notes (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 1,400,000
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	$ 496,210	$ 495,900
Stated interest rate, senior notes	6.00%

Debt Long-Term Debt (Details)

Debt Long-Term Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Credit Agreement	$ 941,500	$ 923,000
Total long-term debt	1,437,710	1,418,900
6% Senior notes
Debt Instrument [Line Items]
Principal	500,000	500,000
Unamortized discount	(3,790)	(4,100)
Senior Notes	$ 496,210	$ 495,900

Debt - Interest Rate Risk Manag

Debt - Interest Rate Risk Management (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Line of credit facility, amount outstanding	$ 941,500	$ 923,000

Debt - Interest Expense and Oth

Debt - Interest Expense and Other Debt Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Debt Instrument [Line Items]
Interest expense, debt			$ 38,260	$ 35,373
Less capitalized interest			8	166
Interest expense	$ 19,230	$ 17,626	38,252	35,207
Cash paid for interest			36,698	33,935
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Interest expense, debt			20,840	17,850
Senior Notes [Member] | 6% Senior notes
Debt Instrument [Line Items]
Interest expense, debt			15,000	15,000
Amortization discount and deferred debt issuance costs [Member]
Debt Instrument [Line Items]
Interest expense, debt			1,535	1,516
Commitment Fees and Other [Member]
Debt Instrument [Line Items]
Interest expense, debt			$ 885	$ 1,007

Significant Customers - Narrati

Significant Customers - Narrative and Schedule of Percentage of Total Revenues By Customer (Details) - Sales Revenue, Net - Customers	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenue, Major Customer [Line Items]
Concentration risk, percentage of total sales			84.00%
Concentration risk, number of significant customers			2
HFC
Revenue, Major Customer [Line Items]
Concentration risk, percentage of total sales	78.00%	79.00%	78.00%	79.00%
Delek
Revenue, Major Customer [Line Items]
Concentration risk, percentage of total sales	6.00%	7.00%	6.00%	6.00%

Related Party Transactions - Na

Related Party Transactions - Narrative (Details) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2019USD ($)yr	Dec. 31, 2018USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2019USD ($)yr	Jun. 30, 2018USD ($)
Related Party Transaction [Line Items]
Administrative fee, related party				$ 2,600
Revenue from related parties	$ 102,369		$ 94,013	205,728	$ 195,441
Omnibus Agreement G & A expenses, related party			600		1,300
Employee expenses reimbursed to related party	13,200		12,500	26,800	25,200
Reimbursements received from related parties	3,600		2,900	5,800	4,200
Accounts receivable due from HFC	46,100	$ 46,800		46,100
Due to Affiliate	7,700	14,200		7,700
Lease Income	500			1,000
Affiliated Entity
Related Party Transaction [Line Items]
Minimum annualized payments	349,000			349,000
Distributions to HEP unitholders	$ 37,500		$ 36,600	74,800	$ 72,800
Shortfall Payments
Related Party Transaction [Line Items]
Shortfall billings deferred revenue		$ 1,700		$ 600
Minimum
Related Party Transaction [Line Items]
Revenue service commitments expiration | yr	2,020			2,020
Maximum
Related Party Transaction [Line Items]
Revenue service commitments expiration | yr	2,036			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	Jun. 30, 2019	Jun. 30, 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	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Jul. 18, 2019
Distribution Payments [Line Items]
Distributions to limited partner, distributions waived			$ 2,500
Distributions declared	$ 68,496	$ 67,091	136,729	$ 133,670
Distribution Made to Limited Partner, Cash Distributions Paid			$ 136,207	$ 130,075
Subsequent Event
Distribution Payments [Line Items]
Partners' capital, distribution amount per share (in dollars per share)					$ 0.6725

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		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Earnings per Unit by Type of Partner [Line Items]
Distribution Made to Limited Partner, Cash Distributions Declared	$ 68,496	$ 67,091	$ 136,729	$ 133,670
Net income attributable to the partners	45,690	40,143	96,872	86,311
Distributions in excess of net income attributable to the partners	$ (22,806)	$ (26,948)	$ (39,857)	$ (47,359)
Weighted average limited partners’ units outstanding	105,440	105,429	105,440	104,637
Limited partners’ per unit interest in earnings—basic and diluted:	$ 0.43	$ 0.38	$ 0.92	$ 0.82
Limited Partner
Earnings per Unit by Type of Partner [Line Items]
Distributions in excess of net income attributable to the partners	$ (22,806)	$ (26,948)	$ (39,857)	$ (47,359)
Net income attributable to partnership	$ 45,690	$ 40,143	$ 96,872	$ 86,311

Environmental Environmental (De

Environmental Environmental (Details) - USD ($)	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Loss Contingencies [Line Items]
Environmental remediation expense	$ 0	$ 0
Accrued environmental expense	5,700,000		$ 6,300,000
Accrued environmental expense, noncurrent	3,700,000		4,300,000
Affiliated Entity
Loss Contingencies [Line Items]
Accrued environmental expense	$ 400,000		$ 500,000

Operating Segments - Schedule o

Operating Segments - Schedule of Segment Information (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Segment Reporting Information [Line Items]
Revenues		$ 28,382	$ 24,747	$ 59,520	$ 52,203
Revenue from Contract with Customer		130,751	118,760	265,248	247,644
Operating Income (Loss)		63,914	56,946	134,448	121,364
Segment operating profit		65,902	59,619	139,056	127,159
Unallocated general and administrative		(1,988)	(2,673)	(4,608)	(5,795)
Interest and financing costs, net		(18,679)	(17,100)	(37,173)	(34,166)
Equity in earnings of unconsolidated affiliates		1,783	1,734	3,883	3,013
Gain (loss) on sale of assets and other		111	(53)	(199)	33
Income before income taxes		47,129	41,527	100,959	90,244
Capital Expenditures		7,034	12,127	17,752	24,739
Assets		2,147,843		2,147,843		$ 2,102,540
Goodwill		270,336		270,336		270,336
Pipelines and terminal - affiliate
Segment Reporting Information [Line Items]
Revenues		82,970	75,178	164,510	158,072
Pipelines and terminals - third party
Segment Reporting Information [Line Items]
Revenues		28,382	24,747	59,520	52,203
Operating Income (Loss)		57,936	51,004	121,168	111,217
Capital Expenditures		7,034	12,127	17,752	24,739
Assets	[1]	1,737,642		1,737,642		1,694,101
Refinery processing units
Segment Reporting Information [Line Items]
Revenues		19,399	18,835	41,218	37,369
Revenue from Contract with Customer		19,399	18,835	41,218	37,369
Operating Income (Loss)		7,966	$ 8,615	17,888	$ 15,942
Assets		315,300		315,300		312,888
Other
Segment Reporting Information [Line Items]
Assets		$ 94,901		$ 94,901		$ 95,551
[1]	Includes goodwill of $270.3 million as of June 30, 2019 and December 31, 2018 .

Supplemental Guarantor _ Non-_3

Supplemental Guarantor / Non-Guarantor Financial Information Condensed Consolidated Balance Sheet (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018	Jun. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 6,941	$ 3,045	$ 6,656		$ 7,776
Accounts receivable	61,156	59,118
Prepaid and other current assets	3,883	4,311
Total current assets	71,980	66,474
Properties and equipment, net	1,507,597	1,538,655
Operating lease right-of-use assets	76,551	0
Investment in subsidiaries	0	0
Intangible assets, net	108,326	115,329
Goodwill	270,336	270,336
Equity method investments	83,015	83,840
Other assets	30,038	27,906
Assets	2,147,843	2,102,540
Current liabilities:
Accounts payable	18,115	30,657
Due to Affiliate	7,700	14,200
Accrued interest	13,329	13,302
Deferred revenue	8,216	8,697		$ 8,278
Accrued property taxes	5,437	1,779
Current maturities of operating leases	5,346	0
Current maturities of finance leases	857	936
Other Liabilities, Current	2,525	2,526
Other current liabilities		3,462
Total current liabilities	53,825	57,897
Long-term debt	1,437,710	1,418,900
Operating Lease, Liability, Noncurrent	71,550	0
Other long-term liabilities	13,273	15,307
Deferred revenue	48,345	48,714
Class B unit	47,722	46,161
Equity - partners	390,022	427,435
Equity - noncontrolling interest	85,396	88,126
Total liabilities and equity	2,147,843	2,102,540
Parent
Current assets:
Cash and cash equivalents	2	2	2		2
Accounts receivable	0	0
Prepaid and other current assets	318	217
Total current assets	320	219
Properties and equipment, net	0	0
Operating lease right-of-use assets	0
Investment in subsidiaries	1,833,110	1,850,416
Intangible assets, net	0	0
Goodwill	0	0
Equity method investments	0	0
Other assets	7,939	9,291
Assets	1,841,369	1,859,926
Current liabilities:
Accounts payable	0	0
Accrued interest	13,329	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	48
Other current liabilities		29
Total current liabilities	13,377	13,331
Long-term debt	1,437,710	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	390,022	427,435
Equity - noncontrolling interest	0	0
Total liabilities and equity	1,841,369	1,859,926
Guarantor Restricted Subsidiaries
Current assets:
Cash and cash equivalents	1,703	0	640		511
Accounts receivable	57,410	53,376
Prepaid and other current assets	3,173	3,542
Total current assets	62,286	56,918
Properties and equipment, net	1,170,005	1,193,181
Operating lease right-of-use assets	76,504
Investment in subsidiaries	256,187	264,378
Intangible assets, net	108,326	115,329
Goodwill	270,336	270,336
Equity method investments	83,015	83,840
Other assets	22,099	18,615
Assets	2,048,758	2,002,597
Current liabilities:
Accounts payable	17,094	30,325
Accrued interest	0	0
Deferred revenue	7,406	8,065
Accrued property taxes	2,280	744
Current maturities of operating leases	5,299
Current maturities of finance leases	857
Other Liabilities, Current	2,473
Other current liabilities		3,429
Total current liabilities	35,409	42,563
Long-term debt	0	0
Operating Lease, Liability, Noncurrent	71,550
Other long-term liabilities	12,622	14,743
Deferred revenue	48,345	48,714
Class B unit	47,722	46,161
Equity - partners	1,833,110	1,850,416
Equity - noncontrolling interest	0	0
Total liabilities and equity	2,048,758	2,002,597
Non-Guarantor Non-Restricted Subsidiaries
Current assets:
Cash and cash equivalents	5,236	3,043	6,014		7,263
Accounts receivable	4,006	5,994
Prepaid and other current assets	392	552
Total current assets	9,634	9,589
Properties and equipment, net	337,592	345,474
Operating lease right-of-use assets	47
Investment in subsidiaries	0	0
Intangible assets, net	0	0
Goodwill	0	0
Equity method investments	0	0
Other assets	0	0
Assets	347,273	355,063
Current liabilities:
Accounts payable	1,281	584
Accrued interest	0	0
Deferred revenue	810	632
Accrued property taxes	3,157	1,035
Current maturities of operating leases	47
Current maturities of finance leases	0
Other Liabilities, Current	4
Other current liabilities		4
Total current liabilities	5,299	2,255
Long-term debt	0	0
Operating Lease, Liability, Noncurrent	0
Other long-term liabilities	391	304
Deferred revenue	0	0
Class B unit	0	0
Equity - partners	256,187	264,378
Equity - noncontrolling interest	85,396	88,126
Total liabilities and equity	347,273	355,063
Eliminations
Current assets:
Cash and cash equivalents	0	0	$ 0		$ 0
Accounts receivable	(260)	(252)
Prepaid and other current assets	0	0
Total current assets	(260)	(252)
Properties and equipment, net	0	0
Operating lease right-of-use assets	0
Investment in subsidiaries	(2,089,297)	(2,114,794)
Intangible assets, net	0	0
Goodwill	0	0
Equity method investments	0	0
Other assets	0	0
Assets	(2,089,557)	(2,115,046)
Current liabilities:
Accounts payable	(260)	(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	(260)	(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	(2,089,297)	(2,114,794)
Equity - noncontrolling interest	0	0
Total liabilities and equity	$ (2,089,557)	$ (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				6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenues:
Affiliates	$ 102,369		$ 94,013		$ 205,728	$ 195,441
Revenues	28,382		24,747		59,520	52,203
Revenue from Contract with Customer	130,751		118,760		265,248	247,644
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)	40,602		34,533		78,121	70,735
Depreciation and amortization	24,247		24,608		48,071	49,750
General and administrative	1,988		2,673		4,608	5,795
Total operating costs and expenses	66,837		61,814		130,800	126,280
Operating Income (Loss)	63,914		56,946		134,448	121,364
Equity in earnings of subsidiaries	0		0		0	0
Equity in earnings of equity method investments	1,783		1,734		3,883	3,013
Interest expense	(19,230)		(17,626)		(38,252)	(35,207)
Interest income	551		526		1,079	1,041
Gain on sale of assets and other	111		(53)		(199)	33
Nonoperating Income (Expense)	(16,785)		(15,419)		(33,489)	(31,120)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	47,129		41,527		100,959	90,244
State income tax benefit (expense)	30		(28)		(6)	(110)
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	47,159	$ 53,794	41,499	$ 48,635	100,953	90,134
Net Income (Loss) Attributable to Noncontrolling Interest	(1,469)		(1,356)		(4,081)	(3,823)
Net income attributable to the partners	45,690		40,143		96,872	86,311
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	45,690		40,143		96,872	86,311
Parent
Revenues:
Affiliates	0		0		0	0
Revenues	0		0		0	0
Revenue from Contract with Customer	0		0		0	0
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)	0		0		0	0
Depreciation and amortization			0			0
General and administrative	745		761		1,821	2,041
Total operating costs and expenses	745		761		1,821	2,041
Operating Income (Loss)	(745)		(761)		(1,821)	(2,041)
Equity in earnings of subsidiaries	65,431		58,566		136,730	123,618
Equity in earnings of equity method investments	0		0		0	0
Interest expense	(18,996)		(17,662)		(38,037)	(35,311)
Interest income	0		0		0	0
Gain on sale of assets and other	0		0		0	45
Nonoperating Income (Expense)	46,435		40,904		98,693	88,352
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	45,690		40,143		96,872	86,311
State income tax benefit (expense)	0		0		0	0
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	45,690		40,143		96,872	86,311
Net Income (Loss) Attributable to Noncontrolling Interest	0		0		0	0
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	45,690		40,143		96,872	86,311
Guarantor Restricted Subsidiaries
Revenues:
Affiliates	96,221		89,522		193,614	183,813
Revenues	23,700		19,540		45,765	39,518
Revenue from Contract with Customer	119,921		109,062		239,379	223,331
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)	36,701		31,494		70,778	64,158
Depreciation and amortization	20,027		20,431		39,563	41,432
General and administrative	1,243		1,912		2,787	3,754
Total operating costs and expenses	57,971		53,837		113,128	109,344
Operating Income (Loss)	61,950		55,225		126,251	113,987
Equity in earnings of subsidiaries	2,063		1,881		7,559	7,093
Equity in earnings of equity method investments	1,783		1,734		3,883	3,013
Interest expense	(234)		36		(215)	104
Interest income	551		526		1,079	1,041
Gain on sale of assets and other	69		(79)		(260)	(51)
Nonoperating Income (Expense)	4,232		4,098		12,046	11,200
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	66,182		59,323		138,297	125,187
State income tax benefit (expense)	30		(28)		(6)	(110)
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	66,212		59,295		138,291	125,077
Net Income (Loss) Attributable to Noncontrolling Interest	(781)		(729)		(1,561)	(1,459)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	65,431		58,566		136,730	123,618
Non-Guarantor Non-Restricted Subsidiaries
Revenues:
Affiliates	6,148		4,491		12,114	11,628
Revenues	4,682		5,207		13,755	12,685
Revenue from Contract with Customer	10,830		9,698		25,869	24,313
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)	3,901		3,039		7,343	6,577
Depreciation and amortization	4,220		4,177		8,508	8,318
General and administrative	0		0		0	0
Total operating costs and expenses	8,121		7,216		15,851	14,895
Operating Income (Loss)	2,709		2,482		10,018	9,418
Equity in earnings of subsidiaries	0		0		0	0
Equity in earnings of equity method investments	0		0		0	0
Interest expense	0		0		0	0
Interest income	0		0		0	0
Gain on sale of assets and other	42		26		61	39
Nonoperating Income (Expense)	42		26		61	39
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	2,751		2,508		10,079	9,457
State income tax benefit (expense)	0		0		0	0
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	2,751		2,508		10,079	9,457
Net Income (Loss) Attributable to Noncontrolling Interest	(688)		(627)		(2,520)	(2,364)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	2,063		1,881		7,559	7,093
Eliminations
Revenues:
Affiliates	0		0		0	0
Revenues	0		0		0	0
Revenue from Contract with Customer	0		0		0	0
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)	0		0		0	0
Depreciation and amortization	0		0		0	0
General and administrative	0		0		0	0
Total operating costs and expenses	0		0		0	0
Operating Income (Loss)	0		0		0	0
Equity in earnings of subsidiaries	(67,494)		(60,447)		(144,289)	(130,711)
Equity in earnings of equity method investments	0		0		0	0
Interest expense	0		0		0	0
Interest income	0		0		0	0
Gain on sale of assets and other	0		0		0	0
Nonoperating Income (Expense)	(67,494)		(60,447)		(144,289)	(130,711)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	(67,494)		(60,447)		(144,289)	(130,711)
State income tax benefit (expense)	0		0		0	0
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	(67,494)		(60,447)		(144,289)	(130,711)
Net Income (Loss) Attributable to Noncontrolling Interest	0		0		0	0
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	$ (67,494)		$ (60,447)		$ (144,289)	$ (130,711)

Supplemental Guarantor _ Non-_5

Supplemental Guarantor / Non-Guarantor Financial Information Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	$ 144,989	$ 160,963
Cash flows from investing activities
Additions to properties and equipment	(17,752)	(24,739)
Business and asset acquisitions		(6,831)
Distributions from UNEV in excess of earnings	0	0
Proceeds from sale of assets	194	196
Distributions in excess of equity in earnings of equity investments	299	299
Net cash provided by (used for) investing activities	(17,259)	(31,075)
Cash flows from financing activities
Net borrowings (repayments) under credit agreement	18,500	(112,000)
Net intercompany financing activities	0	0
Proceeds from Issuance of common units	0	114,831
Distributions to HEP unitholders	(136,207)	(130,075)
Distributions to noncontrolling interests	(5,250)	(3,500)
Contributions from general partner	0	492
Units withheld for tax withholding obligations	(119)	(58)
Purchase of units for incentive grants	(255)	0
Payments on finance leases	(503)	(704)
Other		(698)
Net cash provided by (used by) financing activities	(123,834)	(131,008)
Increase (decrease) for the period	3,896	(1,120)
Beginning of period	3,045	7,776
End of period	6,941	6,656
Parent
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	(37,005)	(33,588)
Cash flows from investing activities
Additions to properties and equipment	0	0
Business and asset acquisitions	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	18,500	(112,000)
Net intercompany financing activities	155,225	160,330
Proceeds from Issuance of common units		114,899
Distributions to HEP unitholders	(136,207)	(130,075)
Distributions to noncontrolling interests	0	0
Contributions from general partner		492
Units withheld for tax withholding obligations	(119)	(58)
Purchase of units for incentive grants	(255)
Payments on finance leases	(139)
Other		0
Net cash provided by (used by) financing activities	37,005	33,588
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	165,882	182,983
Cash flows from investing activities
Additions to properties and equipment	(17,274)	(18,829)
Business and asset acquisitions		(6,831)
Distributions from UNEV in excess of earnings	8,191	3,407
Proceeds from sale of assets	194	196
Distributions in excess of equity in earnings of equity investments	299	299
Net cash provided by (used for) investing activities	(8,590)	(21,758)
Cash flows from financing activities
Net borrowings (repayments) under credit agreement	0	0
Net intercompany financing activities	(155,225)	(160,330)
Proceeds from Issuance of common units		(68)
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
Purchase of units for incentive grants	0
Payments on finance leases	(364)
Other		(698)
Net cash provided by (used by) financing activities	(155,589)	(161,096)
Increase (decrease) for the period	1,703	129
Beginning of period	0	511
End of period	1,703	640
Non-Guarantor Non-Restricted Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	23,671	18,661
Cash flows from investing activities
Additions to properties and equipment	(478)	(5,910)
Business and asset acquisitions		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	(478)	(5,910)
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	(21,000)	(14,000)
Contributions from general partner		0
Units withheld for tax withholding obligations	0	0
Purchase of units for incentive grants	0
Payments on finance leases	0
Other		0
Net cash provided by (used by) financing activities	(21,000)	(14,000)
Increase (decrease) for the period	2,193	(1,249)
Beginning of period	3,043	7,263
End of period	5,236	6,014
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	(7,559)	(7,093)
Cash flows from investing activities
Additions to properties and equipment	0	0
Business and asset acquisitions		0
Distributions from UNEV in excess of earnings	(8,191)	(3,407)
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	(8,191)	(3,407)
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	15,750	10,500
Contributions from general partner		0
Units withheld for tax withholding obligations	0	0
Purchase of units for incentive grants	0
Payments on finance leases	0
Other		0
Net cash provided by (used by) financing activities	15,750	10,500
Increase (decrease) for the period	0	0
Beginning of period	0	0
End of period	$ 0	$ 0