Holly Energy Partners (HEP) 10-Q 31 Oct 19 2019 Q3 Quarterly report Financial data

Document Entity Information

Document Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Oct. 25, 2019
Cover page.
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 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	Q3
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 7,469	$ 3,045
Accounts receivable:
Trade	16,182	12,332
Affiliates	35,770	46,786
Total accounts receivable	51,952	59,118
Prepaid and other current assets	4,779	4,311
Total current assets	64,200	66,474
Properties and equipment, net	1,478,950	1,538,655
Operating lease right-of-use assets	3,454	0
Net Investment in Lease, Noncurrent	136,394	16,488
Intangible assets, net	104,824	115,329
Goodwill	270,336	270,336
Equity method investments	82,884	83,840
Other assets	13,233	11,418
Total assets	2,154,275	2,102,540
Accounts payable:
Trade	12,608	16,435
Affiliates	6,747	14,222
Total accounts payable	19,355	30,657
Accrued interest	5,884	13,302
Deferred revenue	9,774	8,697
Accrued property taxes	9,266	1,779
Current maturities of operating leases	807	0
Current maturities of finance leases	5,426	936
Other current liabilities	2,926	2,526
Total current liabilities	53,438	57,897
Long-term debt	1,431,869	1,418,900
Noncurrent operating lease liabilities	2,995	0
Noncurrent finance lease liabilities	69,168	867
Other long-term liabilities	12,902	14,440
Deferred revenue	46,862	48,714
Class B unit	48,557	46,161
Partners’ equity:
Common unitholders (105,440,201 units issued and outstanding at September 30, 2019 and December 31, 2018)	404,584	427,435
Noncontrolling interest	83,900	88,126
Total Equity	488,484	515,561
Total liabilities and equity	2,154,275	2,102,540
Total partners’ equity	$ 404,584	$ 427,435

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - shares	Sep. 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						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenues:
Affiliates	$ 106,027			$ 100,188			$ 311,755	$ 295,629
Third Parties	29,868			25,596			89,388	77,799
Revenues	135,895			125,784			401,143	373,428
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)	44,924			35,996			123,045	106,731
Depreciation and amortization	24,121			24,367			72,192	74,117
General and administrative	2,714			2,498			7,322	8,293
Total operating costs and expenses	71,759			62,861			202,559	189,141
Operating income	64,136			62,923			198,584	184,287
Other income (expense):
Equity in earnings of equity method investments	1,334			1,114			5,217	4,127
Interest expense	(18,807)			(18,042)			(57,059)	(53,249)
Interest income	2,243			540			3,322	1,581
Sales-type Lease, Selling Profit (Loss)	35,166			0			35,166	0
Gain (loss) on sale of assets and other	142			38			(57)	71
Total other income (expense)	20,078			(16,350)			(13,411)	(47,470)
Income before income taxes	84,214			46,573			185,173	136,817
State income tax benefit (expense)	(30)			(39)			(36)	(149)
Net Income	84,184	$ 47,159	$ 53,794	46,534	$ 41,499	$ 48,635	185,137	136,668
Allocation of net income attributable to noncontrolling interests	(1,839)			(1,531)			(5,920)	(5,354)
Net income attributable to the partners	$ 82,345			$ 45,003			$ 179,217	$ 131,314
Limited partners’ per unit interest in earnings—basic and diluted (in dollars per share)	$ 0.78			$ 0.43			$ 1.70	$ 1.25
Weighted average limited partners’ units outstanding (in shares)	105,440			105,440			105,440	104,908

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flows from operating activities
Net income	$ 185,137	$ 136,668
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	72,192	74,117
(Gain) loss on sale of assets	(19)	(196)
Sales-type Lease, Selling Profit (Loss)	(35,166)	0
Amortization of deferred charges	2,307	2,278
Equity-based compensation expense	1,774	2,259
Equity in earnings of equity method investments, net of distributions	263	0
(Increase) decrease in operating assets:
Accounts receivable – trade	(3,850)	2,502
Accounts receivable – affiliates	11,016	4,392
Prepaid and other current assets	1,694	(402)
Increase (decrease) in operating liabilities:
Accounts payable – trade	2,622	(1,209)
Accounts payable – affiliates	(7,475)	(1,311)
Accrued interest	(7,418)	(7,526)
Deferred revenue	413	5,218
Accrued property taxes	7,487	2,746
Other current liabilities	400	(1,955)
Other, net	(3,160)	(169)
Net cash provided by operating activities	228,217	217,412
Cash flows from investing activities
Additions to properties and equipment	(23,828)	(34,270)
Business and asset acquisitions		(6,841)
Proceeds from sale of assets	265	210
Distributions in excess of equity in earnings of equity investments	693	1,368
Net cash used for investing activities	(22,870)	(39,533)
Cash flows from financing activities
Borrowings under credit agreement	269,500	256,000
Repayments of credit agreement borrowings	(257,000)	(347,000)
Proceeds from Issuance of common units	0	114,887
Distributions to HEP unitholders	(204,701)	(197,300)
Distributions to noncontrolling interests	(7,750)	(5,500)
Payments on finance leases	(780)	(929)
Contributions from general partner	182	614
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	(200,923)	(179,280)
Cash and cash equivalents
Increase (decrease) for the period	4,424	(1,401)
Beginning of period	3,045	7,776
End of period	$ 7,469	$ 6,375

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)
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	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	136,668
Balance, End of Period at Sep. 30, 2018	535,667	446,946	88,721
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
Increase (Decrease) in Partners' Equity [Roll Forward]
Issuance of common units	(61)	(61)
Distributions to HEP unitholders	(67,225)	(67,225)
Distributions to noncontrolling interest	(2,000)		(2,000)
Amortization of restricted and performance units	709	709
Class B unit accretion	(780)	(780)
Other	122	122
Net income	46,534	45,784	750
Balance, End of Period at Sep. 30, 2018	535,667	446,946	88,721
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	185,137
Balance, End of Period at Sep. 30, 2019	488,484	404,584	83,900
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
Increase (Decrease) in Partners' Equity [Roll Forward]
Distributions to HEP unitholders	(68,493)	68,493
Distributions to noncontrolling interest	(2,500)		2,500
Amortization of restricted and performance units	528	528
Class B unit accretion	(835)	835
Other	182	182
Net income	84,184	83,180	1,004
Balance, End of Period at Sep. 30, 2019	$ 488,484	$ 404,584	$ 83,900

Description of Business and Pre

Description of Business and Presentation of Financial Statements	9 Months Ended
	Sep. 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 September 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. Initial adoption of this standard did not have a material impact on our results of operations or cash flows. See Notes 3 and 4 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 our preliminary review of historic and expected credit losses indicates the amount of expected credit losses upon adoption would not have a material impact on our financial condition, results of operations or cash flows.

Investment in Joint Venture (No

Investment in Joint Venture (Notes)	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	On October 2, 2019, HEP Cushing LLC (“HEP Cushing”), a wholly-owned subsidiary of HEP, and Plains Marketing, L.P. (“PMLP”), a wholly-owned subsidiary of Plains All American Pipeline, L.P. (“Plains”), formed a 50/50 joint venture, Cushing Connect Pipeline & Terminal LLC (the “Joint Venture”), for (i) the development and construction of a new 160,000 barrel per day common carrier crude oil pipeline (the “Pipeline”) that will connect the Cushing, Oklahoma crude oil hub to the Tulsa, Oklahoma refining complex owned by a subsidiary of HFC and (ii) the ownership and operation of 1.5 million barrels of crude oil storage in Cushing, Oklahoma (the “JV Terminal”). The JV Terminal is expected to be in service during the second quarter of 2020, and the Pipeline is expected to be in service during the first quarter of 2021. Long-term commercial agreements have been entered into to support the Joint Venture assets. The Joint Venture will contract with an affiliate of HEP to manage the construction and operation of the Pipeline and with an affiliate of Plains to manage the operation of the JV Terminal. The total Joint Venture investment will be shared proportionately among the partners, and HEP estimates its share of the cost of the JV Terminal contributed by Plains and Pipeline construction costs are approximately $65 million .

Revenues

Revenues	9 Months Ended
	Sep. 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 nine months ended September 30, 2019 , we recognized $3.7 million and $10.4 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 September 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: September 30, December 31, (In thousands) Contract assets $ 5,479 $ 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 September 30, 2019 , that was previously included in contract liability as of December 31, 2018 , and we recognized $0.6 million of revenue during the nine months ended September 30, 2019 , that was previously included in contract liability as of December 31, 2018. During the three and the nine months ended September 30, 2018 , we recognized $37 thousand and $2.6 million , respectively, that was previously included in contract liability as of January 1, 2018. During the three and the nine months ended September 30, 2019 , we also recognized $0.2 million and $3.7 million , respectively, of revenue included in contract assets at September 30, 2019 . As of September 30, 2019 , we expect to recognize $2.5 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 $ 96 2020 368 2021 358 2022 331 2023 295 Thereafter 1,082 Total $ 2,530 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 Nine Months Ended 2019 2018 2019 2018 (In thousands) Pipelines $ 73,163 $ 69,735 $ 220,526 $ 207,443 Terminals, tanks and loading racks 42,454 36,469 119,121 109,036 Refinery processing units 20,278 19,580 61,496 56,949 $ 135,895 $ 125,784 $ 401,143 $ 373,428 During the three and nine months ended September 30, 2019 , lease revenues amounted to $97.5 million and $285.8 million , respectively, and service revenues amounted to $38.4 million and $115.3 million , respectively. Both of these revenues were recorded within affiliates and third parties revenues on our consolidated statement of income.

Leases

Leases	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
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 noncurrent finance lease liabilities on our consolidated balance sheet. When renewal options are defined in a lease, our lease term includes an option to extend the lease when it is reasonably certain we will exercise that option. Leases with a term of 12 months or less are not recorded on our balance sheet, and lease expense is accounted for on a straight-line basis. In addition, as a lessee, we separate non-lease components that are identifiable and exclude them from the determination of net present value of lease payment obligations. Our leases have remaining terms of 1 to 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 $6.7 million and $5.8 million as of September 30, 2019 and December 31, 2018 , respectively, with accumulated depreciation of $4.9 million and $4.3 million as of September 30, 2019 and December 31, 2018 , respectively. We include depreciation of finance leases in depreciation and amortization in our consolidated statements of income. In addition, we have a finance lease obligation related to a pipeline lease with an initial term of 10 years with one remaining subsequent renewal option for an additional 10 years. The right of use asset associated with this obligation was derecognized as discussed under the lessor accounting disclosures below. Supplemental balance sheet information related to leases was as follows (in thousands, except for lease term and discount rate): September 30, 2019 Operating leases: Operating lease right-of-use assets, net $ 3,454 Current operating lease liabilities 807 Noncurrent operating lease liabilities 2,995 Total operating lease liabilities $ 3,802 Finance leases: Properties and equipment $ 6,741 Accumulated amortization (4,858 ) Properties and equipment, net $ 1,883 Current finance lease liabilities $ 5,426 Noncurrent finance lease liabilities 69,168 Total finance lease liabilities $ 74,594 Weighted average remaining lease term (in years) Operating leases 6.6 Finance leases 17.4 Weighted average discount rate Operating leases 5% Finance leases 6% Supplemental cash flow and other information related to leases were as follows: Nine Months Ended (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 5,467 Operating cash flows on finance leases $ 75 Financing cash flows on finance leases $ 780 Maturities of lease liabilities were as follows: September 30, 2019 Operating Finance (In thousands) 2019 $ 237 $ 1,856 2020 897 7,305 2021 853 6,856 2022 509 6,711 2023 423 6,755 2024 and thereafter 1,534 86,738 Total lease payments 4,453 116,221 Less: Imputed interest (651 ) (41,627 ) Total lease obligations 3,802 74,594 Less: Current obligations (807 ) (5,426 ) Long-term lease obligations $ 2,995 $ 69,168 The components of lease expense were as follows: Three Months Ended Nine Months Ended (In thousands) Operating lease costs $ 1,852 $ 5,420 Finance lease costs Amortization of assets 213 711 Interest on lease liabilities 24 75 Variable lease cost 41 112 Total net lease cost $ 2,130 $ 6,318 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. Customer contracts that contain leases are generally classified as either operating leases, direct finance leases or sales-type leases. We consider inputs such as the lease term, fair value of the underlying asset and residual value of the underlying assets when assessing the classification. Substantially all of the assets supporting contracts meeting the definition of a lease have long useful lives, and we believe these assets will continue to have value when the current agreements expire due to our risk management strategy for protecting the residual fair value of the underlying assets by performing ongoing maintenance during the lease term. HFC generally has the option to purchase assets located within HFC refinery boundaries, including refinery tankage, truck racks and refinery processing units, at fair market value when the related agreements expire. One of our throughput agreements with HFC was renewed during the three months ending September 30, 2019. Certain components of this agreement met the criteria of sales-type leases since the underlying assets are not expected to have an alternative use at the end of the lease term to anyone besides HFC. Under sales-type lease accounting, at the commencement date, the lessor recognizes a net investment in the lease and derecognizes the underlying assets with the difference recorded as selling profit or loss arising from the lease. Therefore, we recognized a gain on sales-type leases during the three months ending September 30, 2019 composed of the following: (In thousands) Net investment in leases $ 122,800 Properties and equipment, net (15,031 ) Operating lease right-of-use assets, net (72,603 ) Gain on sales-type leases $ 35,166 This sales-type lease transaction, including the related gain, was a non-cash transaction. Lease income recognized was as follows: Three Months Ended Nine Months Ended 2019 2018 2019 2018 (In thousands) Operating lease revenues $ 94,459 $ 71,297 $ 282,747 $ 209,850 Direct financing lease interest income $ 539 $ 510 $ 1,558 $ 1,513 Gain on sales-type leases $ 35,166 $ — $ 35,166 $ — Sales-type lease interest income $ 1,675 $ — $ 1,675 $ — Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable $ 3,075 $ — $ 3,075 $ — For our sales-type leases, we included customer obligations related to minimum volume requirements in guaranteed minimum lease payments. Portions of our minimum guaranteed pipeline tariffs for assets subject to sales-type lease accounting are recorded as interest income with the remaining amounts recorded as a reduction in net investment in leases. We recognized any billings for throughput volumes in excess of minimum volume requirements as variable lease payments, and these variable lease payments were recorded in lease revenues. As discussed in 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 September 30, 2019 : Operating Finance Sales-type Years Ending December 31, (In thousands) Remainder of 2019 $ 81,025 $ 526 $ 2,375 2020 309,604 2,112 9,501 2021 304,857 2,128 9,501 2022 303,454 2,145 9,501 2023 272,954 2,162 9,501 Thereafter 963,783 42,966 52,255 Total $ 2,235,677 $ 52,039 $ 92,634 Net investments in leases recorded on our balance sheet were composed of the following: September 30, 2019 December 31, 2018 Sales-type Leases Direct Financing Leases Sales-type Leases Direct Financing Leases (In thousands) (In thousands) Lease receivables (1) $ 70,426 $ 16,522 $ — $ 16,549 Unguaranteed residual assets 51,674 — — — Net investment in leases $ 122,100 $ 16,522 $ — $ 16,549 (1) Current portion of lease receivables included in prepaid and other current assets on the balance sheet.
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 noncurrent finance lease liabilities on our consolidated balance sheet. When renewal options are defined in a lease, our lease term includes an option to extend the lease when it is reasonably certain we will exercise that option. Leases with a term of 12 months or less are not recorded on our balance sheet, and lease expense is accounted for on a straight-line basis. In addition, as a lessee, we separate non-lease components that are identifiable and exclude them from the determination of net present value of lease payment obligations. Our leases have remaining terms of 1 to 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 $6.7 million and $5.8 million as of September 30, 2019 and December 31, 2018 , respectively, with accumulated depreciation of $4.9 million and $4.3 million as of September 30, 2019 and December 31, 2018 , respectively. We include depreciation of finance leases in depreciation and amortization in our consolidated statements of income. In addition, we have a finance lease obligation related to a pipeline lease with an initial term of 10 years with one remaining subsequent renewal option for an additional 10 years. The right of use asset associated with this obligation was derecognized as discussed under the lessor accounting disclosures below. Supplemental balance sheet information related to leases was as follows (in thousands, except for lease term and discount rate): September 30, 2019 Operating leases: Operating lease right-of-use assets, net $ 3,454 Current operating lease liabilities 807 Noncurrent operating lease liabilities 2,995 Total operating lease liabilities $ 3,802 Finance leases: Properties and equipment $ 6,741 Accumulated amortization (4,858 ) Properties and equipment, net $ 1,883 Current finance lease liabilities $ 5,426 Noncurrent finance lease liabilities 69,168 Total finance lease liabilities $ 74,594 Weighted average remaining lease term (in years) Operating leases 6.6 Finance leases 17.4 Weighted average discount rate Operating leases 5% Finance leases 6% Supplemental cash flow and other information related to leases were as follows: Nine Months Ended (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 5,467 Operating cash flows on finance leases $ 75 Financing cash flows on finance leases $ 780 Maturities of lease liabilities were as follows: September 30, 2019 Operating Finance (In thousands) 2019 $ 237 $ 1,856 2020 897 7,305 2021 853 6,856 2022 509 6,711 2023 423 6,755 2024 and thereafter 1,534 86,738 Total lease payments 4,453 116,221 Less: Imputed interest (651 ) (41,627 ) Total lease obligations 3,802 74,594 Less: Current obligations (807 ) (5,426 ) Long-term lease obligations $ 2,995 $ 69,168 The components of lease expense were as follows: Three Months Ended Nine Months Ended (In thousands) Operating lease costs $ 1,852 $ 5,420 Finance lease costs Amortization of assets 213 711 Interest on lease liabilities 24 75 Variable lease cost 41 112 Total net lease cost $ 2,130 $ 6,318 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. Customer contracts that contain leases are generally classified as either operating leases, direct finance leases or sales-type leases. We consider inputs such as the lease term, fair value of the underlying asset and residual value of the underlying assets when assessing the classification. Substantially all of the assets supporting contracts meeting the definition of a lease have long useful lives, and we believe these assets will continue to have value when the current agreements expire due to our risk management strategy for protecting the residual fair value of the underlying assets by performing ongoing maintenance during the lease term. HFC generally has the option to purchase assets located within HFC refinery boundaries, including refinery tankage, truck racks and refinery processing units, at fair market value when the related agreements expire. One of our throughput agreements with HFC was renewed during the three months ending September 30, 2019. Certain components of this agreement met the criteria of sales-type leases since the underlying assets are not expected to have an alternative use at the end of the lease term to anyone besides HFC. Under sales-type lease accounting, at the commencement date, the lessor recognizes a net investment in the lease and derecognizes the underlying assets with the difference recorded as selling profit or loss arising from the lease. Therefore, we recognized a gain on sales-type leases during the three months ending September 30, 2019 composed of the following: (In thousands) Net investment in leases $ 122,800 Properties and equipment, net (15,031 ) Operating lease right-of-use assets, net (72,603 ) Gain on sales-type leases $ 35,166 This sales-type lease transaction, including the related gain, was a non-cash transaction. Lease income recognized was as follows: Three Months Ended Nine Months Ended 2019 2018 2019 2018 (In thousands) Operating lease revenues $ 94,459 $ 71,297 $ 282,747 $ 209,850 Direct financing lease interest income $ 539 $ 510 $ 1,558 $ 1,513 Gain on sales-type leases $ 35,166 $ — $ 35,166 $ — Sales-type lease interest income $ 1,675 $ — $ 1,675 $ — Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable $ 3,075 $ — $ 3,075 $ — For our sales-type leases, we included customer obligations related to minimum volume requirements in guaranteed minimum lease payments. Portions of our minimum guaranteed pipeline tariffs for assets subject to sales-type lease accounting are recorded as interest income with the remaining amounts recorded as a reduction in net investment in leases. We recognized any billings for throughput volumes in excess of minimum volume requirements as variable lease payments, and these variable lease payments were recorded in lease revenues. As discussed in 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 September 30, 2019 : Operating Finance Sales-type Years Ending December 31, (In thousands) Remainder of 2019 $ 81,025 $ 526 $ 2,375 2020 309,604 2,112 9,501 2021 304,857 2,128 9,501 2022 303,454 2,145 9,501 2023 272,954 2,162 9,501 Thereafter 963,783 42,966 52,255 Total $ 2,235,677 $ 52,039 $ 92,634 Net investments in leases recorded on our balance sheet were composed of the following: September 30, 2019 December 31, 2018 Sales-type Leases Direct Financing Leases Sales-type Leases Direct Financing Leases (In thousands) (In thousands) Lease receivables (1) $ 70,426 $ 16,522 $ — $ 16,549 Unguaranteed residual assets 51,674 — — — Net investment in leases $ 122,100 $ 16,522 $ — $ 16,549 (1) Current portion of lease receivables included in prepaid and other current assets on the balance sheet.
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 noncurrent finance lease liabilities on our consolidated balance sheet. When renewal options are defined in a lease, our lease term includes an option to extend the lease when it is reasonably certain we will exercise that option. Leases with a term of 12 months or less are not recorded on our balance sheet, and lease expense is accounted for on a straight-line basis. In addition, as a lessee, we separate non-lease components that are identifiable and exclude them from the determination of net present value of lease payment obligations. Our leases have remaining terms of 1 to 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 $6.7 million and $5.8 million as of September 30, 2019 and December 31, 2018 , respectively, with accumulated depreciation of $4.9 million and $4.3 million as of September 30, 2019 and December 31, 2018 , respectively. We include depreciation of finance leases in depreciation and amortization in our consolidated statements of income. In addition, we have a finance lease obligation related to a pipeline lease with an initial term of 10 years with one remaining subsequent renewal option for an additional 10 years. The right of use asset associated with this obligation was derecognized as discussed under the lessor accounting disclosures below. Supplemental balance sheet information related to leases was as follows (in thousands, except for lease term and discount rate): September 30, 2019 Operating leases: Operating lease right-of-use assets, net $ 3,454 Current operating lease liabilities 807 Noncurrent operating lease liabilities 2,995 Total operating lease liabilities $ 3,802 Finance leases: Properties and equipment $ 6,741 Accumulated amortization (4,858 ) Properties and equipment, net $ 1,883 Current finance lease liabilities $ 5,426 Noncurrent finance lease liabilities 69,168 Total finance lease liabilities $ 74,594 Weighted average remaining lease term (in years) Operating leases 6.6 Finance leases 17.4 Weighted average discount rate Operating leases 5% Finance leases 6% Supplemental cash flow and other information related to leases were as follows: Nine Months Ended (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 5,467 Operating cash flows on finance leases $ 75 Financing cash flows on finance leases $ 780 Maturities of lease liabilities were as follows: September 30, 2019 Operating Finance (In thousands) 2019 $ 237 $ 1,856 2020 897 7,305 2021 853 6,856 2022 509 6,711 2023 423 6,755 2024 and thereafter 1,534 86,738 Total lease payments 4,453 116,221 Less: Imputed interest (651 ) (41,627 ) Total lease obligations 3,802 74,594 Less: Current obligations (807 ) (5,426 ) Long-term lease obligations $ 2,995 $ 69,168 The components of lease expense were as follows: Three Months Ended Nine Months Ended (In thousands) Operating lease costs $ 1,852 $ 5,420 Finance lease costs Amortization of assets 213 711 Interest on lease liabilities 24 75 Variable lease cost 41 112 Total net lease cost $ 2,130 $ 6,318 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. Customer contracts that contain leases are generally classified as either operating leases, direct finance leases or sales-type leases. We consider inputs such as the lease term, fair value of the underlying asset and residual value of the underlying assets when assessing the classification. Substantially all of the assets supporting contracts meeting the definition of a lease have long useful lives, and we believe these assets will continue to have value when the current agreements expire due to our risk management strategy for protecting the residual fair value of the underlying assets by performing ongoing maintenance during the lease term. HFC generally has the option to purchase assets located within HFC refinery boundaries, including refinery tankage, truck racks and refinery processing units, at fair market value when the related agreements expire. One of our throughput agreements with HFC was renewed during the three months ending September 30, 2019. Certain components of this agreement met the criteria of sales-type leases since the underlying assets are not expected to have an alternative use at the end of the lease term to anyone besides HFC. Under sales-type lease accounting, at the commencement date, the lessor recognizes a net investment in the lease and derecognizes the underlying assets with the difference recorded as selling profit or loss arising from the lease. Therefore, we recognized a gain on sales-type leases during the three months ending September 30, 2019 composed of the following: (In thousands) Net investment in leases $ 122,800 Properties and equipment, net (15,031 ) Operating lease right-of-use assets, net (72,603 ) Gain on sales-type leases $ 35,166 This sales-type lease transaction, including the related gain, was a non-cash transaction. Lease income recognized was as follows: Three Months Ended Nine Months Ended 2019 2018 2019 2018 (In thousands) Operating lease revenues $ 94,459 $ 71,297 $ 282,747 $ 209,850 Direct financing lease interest income $ 539 $ 510 $ 1,558 $ 1,513 Gain on sales-type leases $ 35,166 $ — $ 35,166 $ — Sales-type lease interest income $ 1,675 $ — $ 1,675 $ — Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable $ 3,075 $ — $ 3,075 $ — For our sales-type leases, we included customer obligations related to minimum volume requirements in guaranteed minimum lease payments. Portions of our minimum guaranteed pipeline tariffs for assets subject to sales-type lease accounting are recorded as interest income with the remaining amounts recorded as a reduction in net investment in leases. We recognized any billings for throughput volumes in excess of minimum volume requirements as variable lease payments, and these variable lease payments were recorded in lease revenues. As discussed in 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 September 30, 2019 : Operating Finance Sales-type Years Ending December 31, (In thousands) Remainder of 2019 $ 81,025 $ 526 $ 2,375 2020 309,604 2,112 9,501 2021 304,857 2,128 9,501 2022 303,454 2,145 9,501 2023 272,954 2,162 9,501 Thereafter 963,783 42,966 52,255 Total $ 2,235,677 $ 52,039 $ 92,634 Net investments in leases recorded on our balance sheet were composed of the following: September 30, 2019 December 31, 2018 Sales-type Leases Direct Financing Leases Sales-type Leases Direct Financing Leases (In thousands) (In thousands) Lease receivables (1) $ 70,426 $ 16,522 $ — $ 16,549 Unguaranteed residual assets 51,674 — — — Net investment in leases $ 122,100 $ 16,522 $ — $ 16,549 (1) Current portion of lease receivables included in prepaid and other current assets on the balance sheet.
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 noncurrent finance lease liabilities on our consolidated balance sheet. When renewal options are defined in a lease, our lease term includes an option to extend the lease when it is reasonably certain we will exercise that option. Leases with a term of 12 months or less are not recorded on our balance sheet, and lease expense is accounted for on a straight-line basis. In addition, as a lessee, we separate non-lease components that are identifiable and exclude them from the determination of net present value of lease payment obligations. Our leases have remaining terms of 1 to 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 $6.7 million and $5.8 million as of September 30, 2019 and December 31, 2018 , respectively, with accumulated depreciation of $4.9 million and $4.3 million as of September 30, 2019 and December 31, 2018 , respectively. We include depreciation of finance leases in depreciation and amortization in our consolidated statements of income. In addition, we have a finance lease obligation related to a pipeline lease with an initial term of 10 years with one remaining subsequent renewal option for an additional 10 years. The right of use asset associated with this obligation was derecognized as discussed under the lessor accounting disclosures below. Supplemental balance sheet information related to leases was as follows (in thousands, except for lease term and discount rate): September 30, 2019 Operating leases: Operating lease right-of-use assets, net $ 3,454 Current operating lease liabilities 807 Noncurrent operating lease liabilities 2,995 Total operating lease liabilities $ 3,802 Finance leases: Properties and equipment $ 6,741 Accumulated amortization (4,858 ) Properties and equipment, net $ 1,883 Current finance lease liabilities $ 5,426 Noncurrent finance lease liabilities 69,168 Total finance lease liabilities $ 74,594 Weighted average remaining lease term (in years) Operating leases 6.6 Finance leases 17.4 Weighted average discount rate Operating leases 5% Finance leases 6% Supplemental cash flow and other information related to leases were as follows: Nine Months Ended (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 5,467 Operating cash flows on finance leases $ 75 Financing cash flows on finance leases $ 780 Maturities of lease liabilities were as follows: September 30, 2019 Operating Finance (In thousands) 2019 $ 237 $ 1,856 2020 897 7,305 2021 853 6,856 2022 509 6,711 2023 423 6,755 2024 and thereafter 1,534 86,738 Total lease payments 4,453 116,221 Less: Imputed interest (651 ) (41,627 ) Total lease obligations 3,802 74,594 Less: Current obligations (807 ) (5,426 ) Long-term lease obligations $ 2,995 $ 69,168 The components of lease expense were as follows: Three Months Ended Nine Months Ended (In thousands) Operating lease costs $ 1,852 $ 5,420 Finance lease costs Amortization of assets 213 711 Interest on lease liabilities 24 75 Variable lease cost 41 112 Total net lease cost $ 2,130 $ 6,318 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. Customer contracts that contain leases are generally classified as either operating leases, direct finance leases or sales-type leases. We consider inputs such as the lease term, fair value of the underlying asset and residual value of the underlying assets when assessing the classification. Substantially all of the assets supporting contracts meeting the definition of a lease have long useful lives, and we believe these assets will continue to have value when the current agreements expire due to our risk management strategy for protecting the residual fair value of the underlying assets by performing ongoing maintenance during the lease term. HFC generally has the option to purchase assets located within HFC refinery boundaries, including refinery tankage, truck racks and refinery processing units, at fair market value when the related agreements expire. One of our throughput agreements with HFC was renewed during the three months ending September 30, 2019. Certain components of this agreement met the criteria of sales-type leases since the underlying assets are not expected to have an alternative use at the end of the lease term to anyone besides HFC. Under sales-type lease accounting, at the commencement date, the lessor recognizes a net investment in the lease and derecognizes the underlying assets with the difference recorded as selling profit or loss arising from the lease. Therefore, we recognized a gain on sales-type leases during the three months ending September 30, 2019 composed of the following: (In thousands) Net investment in leases $ 122,800 Properties and equipment, net (15,031 ) Operating lease right-of-use assets, net (72,603 ) Gain on sales-type leases $ 35,166 This sales-type lease transaction, including the related gain, was a non-cash transaction. Lease income recognized was as follows: Three Months Ended Nine Months Ended 2019 2018 2019 2018 (In thousands) Operating lease revenues $ 94,459 $ 71,297 $ 282,747 $ 209,850 Direct financing lease interest income $ 539 $ 510 $ 1,558 $ 1,513 Gain on sales-type leases $ 35,166 $ — $ 35,166 $ — Sales-type lease interest income $ 1,675 $ — $ 1,675 $ — Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable $ 3,075 $ — $ 3,075 $ — For our sales-type leases, we included customer obligations related to minimum volume requirements in guaranteed minimum lease payments. Portions of our minimum guaranteed pipeline tariffs for assets subject to sales-type lease accounting are recorded as interest income with the remaining amounts recorded as a reduction in net investment in leases. We recognized any billings for throughput volumes in excess of minimum volume requirements as variable lease payments, and these variable lease payments were recorded in lease revenues. As discussed in 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 September 30, 2019 : Operating Finance Sales-type Years Ending December 31, (In thousands) Remainder of 2019 $ 81,025 $ 526 $ 2,375 2020 309,604 2,112 9,501 2021 304,857 2,128 9,501 2022 303,454 2,145 9,501 2023 272,954 2,162 9,501 Thereafter 963,783 42,966 52,255 Total $ 2,235,677 $ 52,039 $ 92,634 Net investments in leases recorded on our balance sheet were composed of the following: September 30, 2019 December 31, 2018 Sales-type Leases Direct Financing Leases Sales-type Leases Direct Financing Leases (In thousands) (In thousands) Lease receivables (1) $ 70,426 $ 16,522 $ — $ 16,549 Unguaranteed residual assets 51,674 — — — Net investment in leases $ 122,100 $ 16,522 $ — $ 16,549 (1) Current portion of lease receivables included in prepaid and other current assets on the balance sheet.

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Financial Instruments	Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value measurements are derived using inputs (assumptions that market participants would use in pricing an asset or liability) including assumptions about risk. GAAP categorizes inputs used in fair value measurements into three broad levels as follows: • (Level 1) Quoted prices in active markets for identical assets or liabilities. • (Level 2) Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, similar assets and liabilities in markets that are not active or can be corroborated by observable market data. • (Level 3) Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes valuation techniques that involve significant unobservable inputs. Financial Instruments Our financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable, and debt. The carrying amounts of cash equivalents, accounts receivable and accounts payable approximate fair value due to the short-term maturity of these instruments. Debt consists of outstanding principal under our revolving credit agreement (which approximates fair value as interest rates are reset frequently at current interest rates) and our fixed interest rate senior notes. The carrying amounts and estimated fair values of our senior notes were as follows: September 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 2 496,369 523,220 495,900 488,310 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. Non-Recurring Fair Value Measurements

Properties and Equipment

Properties and Equipment	9 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Properties and Equipment	Properties and Equipment The carrying amounts of our properties and equipment are as follows: September 30, December 31, (In thousands) Pipelines, terminals and tankage $ 1,541,971 $ 1,571,338 Refinery assets 347,338 347,338 Land and right of way 86,095 86,298 Construction in progress 36,901 23,482 Other 41,198 41,250 2,053,503 2,069,706 Less accumulated depreciation (574,553 ) (531,051 ) $ 1,478,950 $ 1,538,655 We capitalized $24 thousand and $0.2 million during the nine months ended September 30, 2019 and 2018 , respectively, in interest attributable to construction projects. Depreciation expense was $61.7 million and $62.6 million for the nine months ended September 30, 2019 and 2018

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 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 September 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 (99,973 ) (89,468 ) $ 104,824 $ 115,329 Amortization expense was $10.5 million and $11.0 million for the nine months ended September 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	9 Months Ended
	Sep. 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 $1.8 million and $1.9 million for the three months ended September 30, 2019 and 2018 , respectively, and $5.4 million and $5.3 million for the nine months ended September 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 September 30, 2019 , we had two types of incentive-based awards outstanding, which are described below. The compensation cost charged against income was $0.5 million and $0.7 million for the three months ended September 30, 2019 and 2018 , respectively, and $1.8 million and $2.1 million for the nine months ended September 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 September 30, 2019 , 2,500,000 units were authorized to be granted under our Long-Term Incentive Plan, of which 1,236,095 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 nine months ended September 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 (18,008 ) 31.22 Outstanding at September 30, 2019 (nonvested) 120,008 $ 31.37 No restricted units were vested and transferred to recipients during the nine months ended September 30, 2019 . As of September 30, 2019 , there was $0.9 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 1.1 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 September 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 nine months ended September 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 nine months ended September 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 September 30, 2019 (nonvested) 36,435 The grant date fair value of performance units vested and transferred to recipients during the nine months ended September 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 September 30, 2019 , of $1.2 million , there was $0.3 million of total unrecognized compensation expense related to nonvested performance units, which is expected to be recognized over a weighted-average period of 1.3 years. During the nine months ended September 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	9 Months Ended
	Sep. 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 September 30, 2019 . Senior Notes We have $500 million in aggregate principal amount of 6% senior unsecured notes due in 2024 (the “6% Senior Notes”). 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 September 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 all of our existing wholly-owned subsidiaries (other than Holly Energy Finance Corp. and certain immaterial subsidiaries). Long-term Debt The carrying amounts of our long-term debt was as follows: September 30, December 31, (In thousands) Credit Agreement Amount outstanding $ 935,500 $ 923,000 6% Senior Notes Principal 500,000 500,000 Unamortized premium and debt issuance costs (3,631 ) (4,100 ) 496,369 495,900 Total long-term debt $ 1,431,869 $ 1,418,900 Interest Expense and Other Debt Information Interest expense consists of the following components: Nine Months Ended September 30, 2019 2018 (In thousands) Interest on outstanding debt: Credit Agreement $ 30,959 $ 27,233 6% Senior Notes 22,500 22,500 Amortization of discount and deferred debt issuance costs 2,307 2,277 Commitment fees and other 1,317 1,450 Total interest incurred 57,083 53,460 Less capitalized interest 24 211 Net interest expense $ 57,059 $ 53,249 Cash paid for interest $ 62,195 $ 58,697

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 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 2021 to 2036 , and revenues from these agreements accounted for 78% of our total revenues for the three and nine months ended September 30, 2019 . Under these agreements, HFC agrees to transport, store and process throughput volumes of refined product, crude oil and feedstocks on our pipelines, terminals, tankage, loading rack facilities and refinery processing units that result in minimum annual payments to us. These minimum annual payments or revenues are subject to annual rate adjustments on July 1st each year generally based on increases or decreases in PPI or the FERC index. As of September 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 $106.0 million and $100.2 million for the three months ended September 30, 2019 and 2018 , respectively, and $311.8 million and $295.6 million for the nine months ended September 30, 2019 and 2018 , respectively. • HFC charged us general and administrative services under the Omnibus Agreement of $0.7 million and $0.6 million for the three months ended September 30, 2019 and 2018 , respectively, and $1.9 million for each of the nine months ended September 30, 2019 and 2018 . • We reimbursed HFC for costs of employees supporting our operations of $13.7 million and $13.1 million for the three months ended September 30, 2019 and 2018 , respectively, and $40.5 million and $38.3 million for the nine months ended September 30, 2019 and 2018 , respectively. • HFC reimbursed us $4.6 million and $2.8 million for the three months ended September 30, 2019 and 2018 , respectively, for expense and capital projects, and $10.4 million and $6.9 million for the nine months ended September 30, 2019 and 2018 , respectively. • We distributed $37.6 million and $36.9 million in the three months ended September 30, 2019 and 2018 , respectively, and $112.4 million and $109.7 million for the nine months ended September 30, 2019 and 2018 , respectively, to HFC as regular distributions on its common units. • Accounts receivable from HFC were $35.8 million and $46.8 million at September 30, 2019 , and December 31, 2018 , respectively. • Accounts payable to HFC were $6.7 million and $14.2 million at September 30, 2019 , and December 31, 2018 , respectively. • Deferred revenue in the consolidated balance sheets at September 30, 2019 and December 31, 2018 , included $0.6 million and $1.7 million , respectively, relating to certain shortfall billings to HFC. • We received direct financing lease payments from HFC for use of our Artesia and Tulsa railyards of $0.5 million for each of the three months ended September 30, 2019 and 2018 , and $1.5 million for each of the nine months ended September 30, 2019 and 2018 . • We recorded a gain on sales-type leases of $35.2 million during the three months ended September 30, 2019 , and we received sales-type lease payments of $2.4 million that were not included in revenues for the three and nine months ended September 30, 2019 .

Partners' Equity, Income Alloca

Partners' Equity, Income Allocations and Cash Distributions	9 Months Ended
	Sep. 30, 2019
Partners' Capital [Abstract]
Partners' Equity, Income Allocations and Cash Distributions	Partners’ Equity, Income Allocations and Cash Distributions As of September 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 nine months ended September 30, 2019 , HEP did not issue units under this program. As of September 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 October 17, 2019 , we announced our cash distribution for the third quarter of 2019 of $0.6725 per unit. The distribution is payable on all common units and will be paid November 12, 2019 , to all unitholders of record on October 28, 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 September 30, 2019 and was $67.7 million for the three months ended September 30, 2018 . For the nine months ended September 30, 2019 , the regular quarterly distribution to the limited partners will be $205.2 million and was $201.3 million for the nine months ended September 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	9 Months Ended
	Sep. 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 Nine Months Ended 2019 2018 2019 2018 (In thousands) Net income attributable to the partners $ 82,345 $ 45,003 $ 179,217 $ 131,314 Limited partner’s distribution declared on common units (68,494 ) (67,669 ) (205,223 ) (201,310 ) Net income attributable to the partners in excess of (less than) distributions $ 13,851 $ (22,666 ) $ (26,006 ) $ (69,996 ) Three Months Ended Nine Months Ended 2019 2018 2019 2018 (In thousands, except per unit data) Net income attributable to the partners: Distributions declared $ 68,494 $ 67,669 205,223 201,310 Net income attributable to the partners in excess of (less than) distributions 13,851 (22,666 ) (26,006 ) (69,996 ) Net income attributable to the partners $ 82,345 $ 45,003 $ 179,217 $ 131,314 Weighted average limited partners' units outstanding 105,440 105,440 105,440 104,908 Limited partners' per unit interest in earnings - basic and diluted $ 0.78 $ 0.43 $ 1.70 $ 1.25

Environmental

Environmental	9 Months Ended
	Sep. 30, 2019
Accrual for Environmental Loss Contingencies [Abstract]
Environmental	Environmental We expensed $0.3 million for the three and nine months ended September 30, 2019 , for environmental remediation obligations, and we expensed $25 thousand and $0.4 million for the three and nine months ended September 30, 2018 , respectively. The accrued environmental liability, net of expected recoveries from indemnifying parties, reflected in our consolidated balance sheets was $5.8 million and $6.3 million at September 30, 2019 and December 31, 2018 , respectively, of which $3.8 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. Our consolidated balance sheets included additional accrued environmental liabilities of $0.5 million for HFC indemnified liabilities for both periods ending September 30, 2019 and December 31, 2018 , and other assets included equal and offsetting balances representing amounts due from HFC related to indemnifications for environmental remediation liabilities.

Contingencies

Contingencies	9 Months Ended
	Sep. 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	9 Months Ended
	Sep. 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 Nine Months Ended 2019 2018 2019 2018 (In thousands) Revenues: Pipelines and terminals - affiliate $ 85,749 $ 80,608 $ 250,259 $ 238,680 Pipelines and terminals - third-party 29,868 25,596 89,388 77,799 Refinery processing units - affiliate 20,278 19,580 61,496 56,949 Total segment revenues $ 135,895 $ 125,784 $ 401,143 $ 373,428 Segment operating income: Pipelines and terminals $ 56,944 $ 56,531 $ 178,112 $ 167,748 Refinery processing units 9,906 8,890 27,794 24,832 Total segment operating income 66,850 65,421 205,906 192,580 Unallocated general and administrative expenses (2,714 ) (2,498 ) (7,322 ) (8,293 ) Interest and financing costs, net (16,564 ) (17,502 ) (53,737 ) (51,668 ) Equity in earnings of equity method investments 1,334 1,114 5,217 4,127 Gain on sales-type leases 35,166 — 35,166 — Gain (loss) on sale of assets and other 142 38 (57 ) 71 Income before income taxes $ 84,214 $ 46,573 $ 185,173 $ 136,817 Capital Expenditures: Pipelines and terminals $ 5,320 $ 9,389 $ 23,072 $ 34,128 Refinery processing units 756 142 756 142 Total capital expenditures $ 6,076 $ 9,531 $ 23,828 $ 34,270 September 30, 2019 December 31, 2018 (In thousands) Identifiable assets: Pipelines and terminals (1) $ 1,747,930 $ 1,694,101 Refinery processing units 308,311 312,888 Other 98,034 95,551 Total identifiable assets $ 2,154,275 $ 2,102,540 (1) Includes goodwill of $270.3 million as of September 30, 2019 and December 31, 2018 .

Supplemental Guarantor _ Non-Gu

Supplemental Guarantor / Non-Guarantor Financial Information	9 Months Ended
	Sep. 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 September 30, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 5,603 $ (1,043 ) $ 2,909 $ — $ 7,469 Accounts receivable — 46,995 5,218 (261 ) 51,952 Prepaid and other current assets 145 4,335 299 4,779 Total current assets 5,748 50,287 8,426 (261 ) 64,200 Properties and equipment, net — 1,144,873 334,077 — 1,478,950 Operating lease right-of-use assets 0 — 3,424 30 — 3,454 Net investment in leases — 136,394 — — 136,394 Investment in subsidiaries 1,829,611 251,700 — (2,081,311 ) — Intangible assets, net — 104,824 — — 104,824 Goodwill — 270,336 — — 270,336 Equity method investments — 82,884 — — 82,884 Other assets 7,334 5,899 — — 13,233 Total assets $ 1,842,693 $ 2,050,621 $ 342,533 $ (2,081,572 ) $ 2,154,275 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 18,055 $ 1,561 $ (261 ) $ 19,355 Accrued interest 5,884 — — — 5,884 Deferred revenue — 8,964 810 — 9,774 Accrued property taxes — 5,131 4,135 — 9,266 Current operating lease liabilities — 777 30 — 807 Current finance lease liabilities — 5,426 — — 5,426 Other current liabilities 96 2,830 — — 2,926 Total current liabilities 5,980 41,183 6,536 (261 ) 53,438 Long-term debt 1,431,869 — — — 1,431,869 Noncurrent operating lease liabilities — 2,995 — — 2,995 Noncurrent finance lease liabilities — 69,168 — — 69,168 Other long-term liabilities 260 12,245 397 — 12,902 Deferred revenue — 46,862 — — 46,862 Class B unit — 48,557 — — 48,557 Equity - partners 404,584 1,829,611 251,700 (2,081,311 ) 404,584 Equity - noncontrolling interest — — 83,900 — 83,900 Total liabilities and equity $ 1,842,693 $ 2,050,621 $ 342,533 $ (2,081,572 ) $ 2,154,275 Condensed Consolidating Balance Sheet December 31, 2018 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 2 $ — $ 3,043 $ — $ 3,045 Accounts receivable — 53,376 5,994 (252 ) 59,118 Prepaid and other current assets 217 3,542 552 — 4,311 Total current assets 219 56,918 9,589 (252 ) 66,474 Properties and equipment, net — 1,193,181 345,474 — 1,538,655 Net investment in leases — 16,488 — — 16,488 Investment in subsidiaries 1,850,416 264,378 — (2,114,794 ) — Intangible assets, net — 115,329 — — 115,329 Goodwill — 270,336 — — 270,336 Equity method investments — 83,840 — — 83,840 Other assets 9,291 2,127 — — 11,418 Total assets $ 1,859,926 $ 2,002,597 $ 355,063 $ (2,115,046 ) $ 2,102,540 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 30,325 $ 584 $ (252 ) $ 30,657 Accrued interest 13,302 — — — 13,302 Deferred revenue — 8,065 632 — 8,697 Accrued property taxes — 744 1,035 — 1,779 Current finance lease liabilities — 936 — — 936 Other current liabilities 29 2,493 4 — 2,526 Total current liabilities 13,331 42,563 2,255 (252 ) 57,897 Long-term debt 1,418,900 — — — 1,418,900 Noncurrent finance lease liabilities — 867 — — 867 Other long-term liabilities 260 13,876 304 — 14,440 Deferred revenue — 48,714 — — 48,714 Class B unit — 46,161 — — 46,161 Equity - partners 427,435 1,850,416 264,378 (2,114,794 ) 427,435 Equity - noncontrolling interest — — 88,126 — 88,126 Total liabilities and equity $ 1,859,926 $ 2,002,597 $ 355,063 $ (2,115,046 ) $ 2,102,540 Condensed Consolidating Statement of Comprehensive Income Three Months Ended September 30, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 99,482 $ 6,545 $ — $ 106,027 Third parties — 23,999 5,869 — 29,868 — 123,481 12,414 — 135,895 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 40,866 4,058 — 44,924 Depreciation and amortization — 19,757 4,364 — 24,121 General and administrative 569 2,145 — — 2,714 569 62,768 8,422 — 71,759 Operating income (loss) (569 ) 60,713 3,992 — 64,136 Other income (expense): Equity in earnings of subsidiaries 101,638 3,013 — (104,651 ) — Equity in earnings of equity method investments — 1,334 — — 1,334 Interest expense (18,945 ) 138 — — (18,807 ) Interest income — 2,243 — — 2,243 Gain on sales-type lease — 35,166 — — 35,166 Gain on sale of assets and other 221 (104 ) 25 — 142 82,914 41,790 25 (104,651 ) 20,078 Income before income taxes 82,345 102,503 4,017 (104,651 ) 84,214 State income tax expense — (30 ) — — (30 ) Net income 82,345 102,473 4,017 (104,651 ) 84,184 Allocation of net income attributable to noncontrolling interests — (835 ) (1,004 ) — (1,839 ) Net income attributable to the partners $ 82,345 $ 101,638 $ 3,013 $ (104,651 ) $ 82,345 Condensed Consolidating Statement of Comprehensive Income Three Months Ended September 30, 2018 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 94,270 $ 5,918 $ — $ 100,188 Third parties — 21,277 4,319 — 25,596 — 115,547 10,237 — 125,784 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 32,906 3,090 — 35,996 Depreciation and amortization — 20,198 4,169 — 24,367 General and administrative 698 1,800 — — 2,498 698 54,904 7,259 — 62,861 Operating income (loss) (698 ) 60,643 2,978 — 62,923 Other income (expense): Equity in earnings of subsidiaries 63,731 2,251 — (65,982 ) — Equity in earnings of equity method investments — 1,114 — — 1,114 Interest expense (18,030 ) (12 ) — — (18,042 ) Interest income — 540 — — 540 Gain (loss) on sale of assets and other — 14 24 — 38 45,701 3,907 24 (65,982 ) (16,350 ) Income before income taxes 45,003 64,550 3,002 (65,982 ) 46,573 State income tax expense — (39 ) — — (39 ) Net income 45,003 64,511 3,002 (65,982 ) 46,534 Allocation of net income attributable to noncontrolling interests — (780 ) (751 ) — (1,531 ) Net income attributable to the partners $ 45,003 $ 63,731 $ 2,251 $ (65,982 ) $ 45,003 Condensed Consolidating Statement of Comprehensive Income Nine Months Ended September 30, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 293,096 $ 18,659 $ — $ 311,755 Third parties — 69,764 19,624 — 89,388 — 362,860 38,283 — 401,143 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 111,644 11,401 — 123,045 Depreciation and amortization — 59,320 12,872 — 72,192 General and administrative 2,390 4,932 — — 7,322 2,390 175,896 24,273 — 202,559 Operating income (loss) (2,390 ) 186,964 14,010 — 198,584 Other income (expense): Equity in earnings (loss) of subsidiaries 238,368 10,572 — (248,940 ) — Equity in earnings of equity method investments — 5,217 — — 5,217 Interest expense (56,982 ) (77 ) — — (57,059 ) Interest income — 3,322 — — 3,322 Gain on sales-type lease — 35,166 — — 35,166 Gain (loss) on sale of assets 221 (364 ) 86 — (57 ) 181,607 53,836 86 (248,940 ) (13,411 ) Income (loss) before income taxes 179,217 240,800 14,096 (248,940 ) 185,173 State income tax expense — (36 ) — — (36 ) Net income (loss) 179,217 240,764 14,096 (248,940 ) 185,137 Allocation of net income attributable to noncontrolling interests — (2,396 ) (3,524 ) — (5,920 ) Net income attributable to the partners $ 179,217 $ 238,368 $ 10,572 $ (248,940 ) $ 179,217 Condensed Consolidating Statement of Comprehensive Income Nine Months Ended September 30, 2018 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 278,083 $ 17,546 $ — $ 295,629 Third parties — 60,795 17,004 — 77,799 — 338,878 34,550 — 373,428 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 97,064 9,667 — 106,731 Depreciation and amortization — 61,630 12,487 — 74,117 General and administrative 2,739 5,554 — — 8,293 2,739 164,248 22,154 — 189,141 Operating income (loss) (2,739 ) 174,630 12,396 — 184,287 Other income (expense): Equity in earnings (loss) of subsidiaries 187,349 9,344 — (196,693 ) — Equity in earnings of equity method investments — 4,127 — — 4,127 Interest expense (53,341 ) 92 — — (53,249 ) Interest income — 1,581 — — 1,581 Gain (loss) on sale of assets and other 45 (37 ) 63 — 71 134,053 15,107 63 (196,693 ) (47,470 ) Income (loss) before income taxes 131,314 189,737 12,459 (196,693 ) 136,817 State income tax expense — (149 ) — — (149 ) Net income (loss) 131,314 189,588 12,459 (196,693 ) 136,668 Allocation of net income attributable to noncontrolling interests — (2,239 ) (3,115 ) — (5,354 ) Net income attributable to the partners $ 131,314 $ 187,349 $ 9,344 $ (196,693 ) $ 131,314 Condensed Consolidating Statement of Cash Flows Nine Months Ended September 30, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Cash flows from operating activities $ (62,229 ) $ 271,657 $ 31,467 $ (12,678 ) $ 228,217 Cash flows from investing activities Additions to properties and equipment — (23,227 ) (601 ) — (23,828 ) Distributions from UNEV in excess of earnings — 10,572 — (10,572 ) — Proceeds from sale of assets — 265 — — 265 Distributions in excess of equity in earnings of equity investments — 693 — — 693 — (11,697 ) (601 ) (10,572 ) (22,870 ) Cash flows from financing activities Net borrowings under credit agreement 12,500 — — — 12,500 Net intercompany financing activities 260,362 (260,362 ) — — — Contribution from general partner 182 — — — 182 Distributions to HEP unitholders (204,701 ) — — — (204,701 ) Distributions to noncontrolling interests — — (31,000 ) 23,250 (7,750 ) Units withheld for tax withholding obligations (119 ) — — — (119 ) Purchase units for incentive grants (255 ) — — — (255 ) Payments on finance leases — (780 ) — — (780 ) Other (139 ) 139 — — — 67,830 (261,003 ) (31,000 ) 23,250 (200,923 ) Cash and cash equivalents Increase (decrease) for the period 5,601 (1,043 ) (134 ) — 4,424 Beginning of period 2 — 3,043 — 3,045 End of period $ 5,603 $ (1,043 ) $ 2,909 $ — $ 7,469 Condensed Consolidating Statement of Cash Flows Nine Months Ended September 30, 2018 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Cash flows from operating activities $ (58,326 ) $ 259,360 $ 25,722 $ (9,344 ) $ 217,412 Cash flows from investing activities Additions to properties and equipment — (28,057 ) (6,213 ) — (34,270 ) Business and asset acquisitions — (6,803 ) (38 ) — (6,841 ) Distributions from UNEV in excess of earnings — 7,156 — (7,156 ) — Proceeds from sale of assets — 210 — — 210 Distributions in excess of equity in earnings of equity investments — 1,368 — — 1,368 — (26,126 ) (6,251 ) (7,156 ) (39,533 ) Cash flows from financing activities Net repayments under credit agreement (91,000 ) — — — (91,000 ) Net intercompany financing activities 231,231 (231,231 ) — — — Proceeds from issuance of common units 114,839 48 — — 114,887 Distributions to HEP unitholders (197,300 ) — — — (197,300 ) Distributions to noncontrolling interests — — (22,000 ) 16,500 (5,500 ) Contributions from general partner 614 — — — 614 Units withheld for tax withholding obligations (58 ) — — — (58 ) Other — (923 ) — — (923 ) 58,326 (232,106 ) (22,000 ) 16,500 (179,280 ) Cash and cash equivalents Increase (decrease) for the period — 1,128 (2,529 ) — (1,401 ) Beginning of period 2 511 7,263 — 7,776 End of period $ 2 $ 1,639 $ 4,734 $ — $ 6,375

Description of Business and P_2

Description of Business and Presentation of Financial Statements (Policies) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Jan. 01, 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. Initial adoption of this standard did not have a material impact on our results of operations or cash flows. See Notes 3 and 4 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 our preliminary review of historic and expected credit losses indicates the amount of expected credit losses upon adoption would not have a material impact on our financial condition, results of operations or cash flows.
Operating Lease, Liability	$ 3,802	$ 78,400

Revenues (Tables)

Revenues (Tables)	9 Months Ended
	Sep. 30, 2019
Revenue from Contract with Customer [Abstract]
Effect of Adoption of Revenue Recognition Standard	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	Our consolidated balance sheets included the contract assets and liabilities in the table below: September 30, December 31, (In thousands) Contract assets $ 5,479 $ 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 $ 96 2020 368 2021 358 2022 331 2023 295 Thereafter 1,082 Total $ 2,530
Schedule of Disaggregated Revenue	Disaggregated revenues were as follows: Three Months Ended Nine Months Ended 2019 2018 2019 2018 (In thousands) Pipelines $ 73,163 $ 69,735 $ 220,526 $ 207,443 Terminals, tanks and loading racks 42,454 36,469 119,121 109,036 Refinery processing units 20,278 19,580 61,496 56,949 $ 135,895 $ 125,784 $ 401,143 $ 373,428

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 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): September 30, 2019 Operating leases: Operating lease right-of-use assets, net $ 3,454 Current operating lease liabilities 807 Noncurrent operating lease liabilities 2,995 Total operating lease liabilities $ 3,802 Finance leases: Properties and equipment $ 6,741 Accumulated amortization (4,858 ) Properties and equipment, net $ 1,883 Current finance lease liabilities $ 5,426 Noncurrent finance lease liabilities 69,168 Total finance lease liabilities $ 74,594 Weighted average remaining lease term (in years) Operating leases 6.6 Finance leases 17.4 Weighted average discount rate Operating leases 5% Finance leases 6%
Schedule of Supplemental Cash Flow Information and Components of Lease Expense	The components of lease expense were as follows: Three Months Ended Nine Months Ended (In thousands) Operating lease costs $ 1,852 $ 5,420 Finance lease costs Amortization of assets 213 711 Interest on lease liabilities 24 75 Variable lease cost 41 112 Total net lease cost $ 2,130 $ 6,318 Supplemental cash flow and other information related to leases were as follows: Nine Months Ended (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 5,467 Operating cash flows on finance leases $ 75 Financing cash flows on finance leases $ 780
Schedule of Operating Lease Maturities	Maturities of lease liabilities were as follows: September 30, 2019 Operating Finance (In thousands) 2019 $ 237 $ 1,856 2020 897 7,305 2021 853 6,856 2022 509 6,711 2023 423 6,755 2024 and thereafter 1,534 86,738 Total lease payments 4,453 116,221 Less: Imputed interest (651 ) (41,627 ) Total lease obligations 3,802 74,594 Less: Current obligations (807 ) (5,426 ) Long-term lease obligations $ 2,995 $ 69,168
Schedule of Sales-Type Lease Gain	Therefore, we recognized a gain on sales-type leases during the three months ending September 30, 2019 composed of the following: (In thousands) Net investment in leases $ 122,800 Properties and equipment, net (15,031 ) Operating lease right-of-use assets, net (72,603 ) Gain on sales-type leases $ 35,166
Schedule of Finance Lease Maturities	Maturities of lease liabilities were as follows: September 30, 2019 Operating Finance (In thousands) 2019 $ 237 $ 1,856 2020 897 7,305 2021 853 6,856 2022 509 6,711 2023 423 6,755 2024 and thereafter 1,534 86,738 Total lease payments 4,453 116,221 Less: Imputed interest (651 ) (41,627 ) Total lease obligations 3,802 74,594 Less: Current obligations (807 ) (5,426 ) Long-term lease obligations $ 2,995 $ 69,168
Schedule of Lease Income	Lease income recognized was as follows: Three Months Ended Nine Months Ended 2019 2018 2019 2018 (In thousands) Operating lease revenues $ 94,459 $ 71,297 $ 282,747 $ 209,850 Direct financing lease interest income $ 539 $ 510 $ 1,558 $ 1,513 Gain on sales-type leases $ 35,166 $ — $ 35,166 $ — Sales-type lease interest income $ 1,675 $ — $ 1,675 $ — Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable $ 3,075 $ — $ 3,075 $ —
Schedule of Minimum Undiscounted Lease Payments	Annual minimum undiscounted lease payments under our leases were as follows as of September 30, 2019 : Operating Finance Sales-type Years Ending December 31, (In thousands) Remainder of 2019 $ 81,025 $ 526 $ 2,375 2020 309,604 2,112 9,501 2021 304,857 2,128 9,501 2022 303,454 2,145 9,501 2023 272,954 2,162 9,501 Thereafter 963,783 42,966 52,255 Total $ 2,235,677 $ 52,039 $ 92,634
Schedule of Net Investment in Leases	Net investments in leases recorded on our balance sheet were composed of the following: September 30, 2019 December 31, 2018 Sales-type Leases Direct Financing Leases Sales-type Leases Direct Financing Leases (In thousands) (In thousands) Lease receivables (1) $ 70,426 $ 16,522 $ — $ 16,549 Unguaranteed residual assets 51,674 — — — Net investment in leases $ 122,100 $ 16,522 $ — $ 16,549 (1) Current portion of lease receivables included in prepaid and other current assets on the balance sheet.

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 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: September 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 2 496,369 523,220 495,900 488,310

Properties and Equipment (Table

Properties and Equipment (Tables)	9 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Schedule of Properties and Equipment	The carrying amounts of our properties and equipment are as follows: September 30, December 31, (In thousands) Pipelines, terminals and tankage $ 1,541,971 $ 1,571,338 Refinery assets 347,338 347,338 Land and right of way 86,095 86,298 Construction in progress 36,901 23,482 Other 41,198 41,250 2,053,503 2,069,706 Less accumulated depreciation (574,553 ) (531,051 ) $ 1,478,950 $ 1,538,655

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 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 September 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 (99,973 ) (89,468 ) $ 104,824 $ 115,329

Employees, Retirement and Inc_2

Employees, Retirement and Incentive Plans (Tables)	9 Months Ended
	Sep. 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 nine months ended September 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 (18,008 ) 31.22 Outstanding at September 30, 2019 (nonvested) 120,008 $ 31.37
Schedule of Nonvested Performance-based Units Activity	A summary of performance unit activity and changes for the nine months ended September 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 September 30, 2019 (nonvested) 36,435

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2019
Debt Instruments [Abstract]
Schedule of Long-term Debt Instruments	The carrying amounts of our long-term debt was as follows: September 30, December 31, (In thousands) Credit Agreement Amount outstanding $ 935,500 $ 923,000 6% Senior Notes Principal 500,000 500,000 Unamortized premium and debt issuance costs (3,631 ) (4,100 ) 496,369 495,900 Total long-term debt $ 1,431,869 $ 1,418,900
Schedule of Interest Expense and Other Debt Information	Interest expense consists of the following components: Nine Months Ended September 30, 2019 2018 (In thousands) Interest on outstanding debt: Credit Agreement $ 30,959 $ 27,233 6% Senior Notes 22,500 22,500 Amortization of discount and deferred debt issuance costs 2,307 2,277 Commitment fees and other 1,317 1,450 Total interest incurred 57,083 53,460 Less capitalized interest 24 211 Net interest expense $ 57,059 $ 53,249 Cash paid for interest $ 62,195 $ 58,697

Net Income per Limited Partne_2

Net Income per Limited Partner Unit (Tables)	9 Months Ended
	Sep. 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 Nine Months Ended 2019 2018 2019 2018 (In thousands) Net income attributable to the partners $ 82,345 $ 45,003 $ 179,217 $ 131,314 Limited partner’s distribution declared on common units (68,494 ) (67,669 ) (205,223 ) (201,310 ) Net income attributable to the partners in excess of (less than) distributions $ 13,851 $ (22,666 ) $ (26,006 ) $ (69,996 )
Earnings per Unit by Type of Partner	Three Months Ended Nine Months Ended 2019 2018 2019 2018 (In thousands, except per unit data) Net income attributable to the partners: Distributions declared $ 68,494 $ 67,669 205,223 201,310 Net income attributable to the partners in excess of (less than) distributions 13,851 (22,666 ) (26,006 ) (69,996 ) Net income attributable to the partners $ 82,345 $ 45,003 $ 179,217 $ 131,314 Weighted average limited partners' units outstanding 105,440 105,440 105,440 104,908 Limited partners' per unit interest in earnings - basic and diluted $ 0.78 $ 0.43 $ 1.70 $ 1.25

Operating Segments (Tables)

Operating Segments (Tables)	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Three Months Ended Nine Months Ended 2019 2018 2019 2018 (In thousands) Revenues: Pipelines and terminals - affiliate $ 85,749 $ 80,608 $ 250,259 $ 238,680 Pipelines and terminals - third-party 29,868 25,596 89,388 77,799 Refinery processing units - affiliate 20,278 19,580 61,496 56,949 Total segment revenues $ 135,895 $ 125,784 $ 401,143 $ 373,428 Segment operating income: Pipelines and terminals $ 56,944 $ 56,531 $ 178,112 $ 167,748 Refinery processing units 9,906 8,890 27,794 24,832 Total segment operating income 66,850 65,421 205,906 192,580 Unallocated general and administrative expenses (2,714 ) (2,498 ) (7,322 ) (8,293 ) Interest and financing costs, net (16,564 ) (17,502 ) (53,737 ) (51,668 ) Equity in earnings of equity method investments 1,334 1,114 5,217 4,127 Gain on sales-type leases 35,166 — 35,166 — Gain (loss) on sale of assets and other 142 38 (57 ) 71 Income before income taxes $ 84,214 $ 46,573 $ 185,173 $ 136,817 Capital Expenditures: Pipelines and terminals $ 5,320 $ 9,389 $ 23,072 $ 34,128 Refinery processing units 756 142 756 142 Total capital expenditures $ 6,076 $ 9,531 $ 23,828 $ 34,270 September 30, 2019 December 31, 2018 (In thousands) Identifiable assets: Pipelines and terminals (1) $ 1,747,930 $ 1,694,101 Refinery processing units 308,311 312,888 Other 98,034 95,551 Total identifiable assets $ 2,154,275 $ 2,102,540 (1) Includes goodwill of $270.3 million as of September 30, 2019 and December 31, 2018 .

Supplemental Guarantor _ Non-_2

Supplemental Guarantor / Non-Guarantor Financial Information (Tables)	9 Months Ended
	Sep. 30, 2019
Supplemental Guarantor / Non-Guarantor Financial Information [Abstract]
Condensed Consolidating Balance Sheet	Condensed Consolidating Balance Sheet September 30, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 5,603 $ (1,043 ) $ 2,909 $ — $ 7,469 Accounts receivable — 46,995 5,218 (261 ) 51,952 Prepaid and other current assets 145 4,335 299 4,779 Total current assets 5,748 50,287 8,426 (261 ) 64,200 Properties and equipment, net — 1,144,873 334,077 — 1,478,950 Operating lease right-of-use assets 0 — 3,424 30 — 3,454 Net investment in leases — 136,394 — — 136,394 Investment in subsidiaries 1,829,611 251,700 — (2,081,311 ) — Intangible assets, net — 104,824 — — 104,824 Goodwill — 270,336 — — 270,336 Equity method investments — 82,884 — — 82,884 Other assets 7,334 5,899 — — 13,233 Total assets $ 1,842,693 $ 2,050,621 $ 342,533 $ (2,081,572 ) $ 2,154,275 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 18,055 $ 1,561 $ (261 ) $ 19,355 Accrued interest 5,884 — — — 5,884 Deferred revenue — 8,964 810 — 9,774 Accrued property taxes — 5,131 4,135 — 9,266 Current operating lease liabilities — 777 30 — 807 Current finance lease liabilities — 5,426 — — 5,426 Other current liabilities 96 2,830 — — 2,926 Total current liabilities 5,980 41,183 6,536 (261 ) 53,438 Long-term debt 1,431,869 — — — 1,431,869 Noncurrent operating lease liabilities — 2,995 — — 2,995 Noncurrent finance lease liabilities — 69,168 — — 69,168 Other long-term liabilities 260 12,245 397 — 12,902 Deferred revenue — 46,862 — — 46,862 Class B unit — 48,557 — — 48,557 Equity - partners 404,584 1,829,611 251,700 (2,081,311 ) 404,584 Equity - noncontrolling interest — — 83,900 — 83,900 Total liabilities and equity $ 1,842,693 $ 2,050,621 $ 342,533 $ (2,081,572 ) $ 2,154,275 Condensed Consolidating Balance Sheet December 31, 2018 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 2 $ — $ 3,043 $ — $ 3,045 Accounts receivable — 53,376 5,994 (252 ) 59,118 Prepaid and other current assets 217 3,542 552 — 4,311 Total current assets 219 56,918 9,589 (252 ) 66,474 Properties and equipment, net — 1,193,181 345,474 — 1,538,655 Net investment in leases — 16,488 — — 16,488 Investment in subsidiaries 1,850,416 264,378 — (2,114,794 ) — Intangible assets, net — 115,329 — — 115,329 Goodwill — 270,336 — — 270,336 Equity method investments — 83,840 — — 83,840 Other assets 9,291 2,127 — — 11,418 Total assets $ 1,859,926 $ 2,002,597 $ 355,063 $ (2,115,046 ) $ 2,102,540 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 30,325 $ 584 $ (252 ) $ 30,657 Accrued interest 13,302 — — — 13,302 Deferred revenue — 8,065 632 — 8,697 Accrued property taxes — 744 1,035 — 1,779 Current finance lease liabilities — 936 — — 936 Other current liabilities 29 2,493 4 — 2,526 Total current liabilities 13,331 42,563 2,255 (252 ) 57,897 Long-term debt 1,418,900 — — — 1,418,900 Noncurrent finance lease liabilities — 867 — — 867 Other long-term liabilities 260 13,876 304 — 14,440 Deferred revenue — 48,714 — — 48,714 Class B unit — 46,161 — — 46,161 Equity - partners 427,435 1,850,416 264,378 (2,114,794 ) 427,435 Equity - noncontrolling interest — — 88,126 — 88,126 Total liabilities and 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 Comprehensive Income Three Months Ended September 30, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 99,482 $ 6,545 $ — $ 106,027 Third parties — 23,999 5,869 — 29,868 — 123,481 12,414 — 135,895 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 40,866 4,058 — 44,924 Depreciation and amortization — 19,757 4,364 — 24,121 General and administrative 569 2,145 — — 2,714 569 62,768 8,422 — 71,759 Operating income (loss) (569 ) 60,713 3,992 — 64,136 Other income (expense): Equity in earnings of subsidiaries 101,638 3,013 — (104,651 ) — Equity in earnings of equity method investments — 1,334 — — 1,334 Interest expense (18,945 ) 138 — — (18,807 ) Interest income — 2,243 — — 2,243 Gain on sales-type lease — 35,166 — — 35,166 Gain on sale of assets and other 221 (104 ) 25 — 142 82,914 41,790 25 (104,651 ) 20,078 Income before income taxes 82,345 102,503 4,017 (104,651 ) 84,214 State income tax expense — (30 ) — — (30 ) Net income 82,345 102,473 4,017 (104,651 ) 84,184 Allocation of net income attributable to noncontrolling interests — (835 ) (1,004 ) — (1,839 ) Net income attributable to the partners $ 82,345 $ 101,638 $ 3,013 $ (104,651 ) $ 82,345 Condensed Consolidating Statement of Comprehensive Income Three Months Ended September 30, 2018 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 94,270 $ 5,918 $ — $ 100,188 Third parties — 21,277 4,319 — 25,596 — 115,547 10,237 — 125,784 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 32,906 3,090 — 35,996 Depreciation and amortization — 20,198 4,169 — 24,367 General and administrative 698 1,800 — — 2,498 698 54,904 7,259 — 62,861 Operating income (loss) (698 ) 60,643 2,978 — 62,923 Other income (expense): Equity in earnings of subsidiaries 63,731 2,251 — (65,982 ) — Equity in earnings of equity method investments — 1,114 — — 1,114 Interest expense (18,030 ) (12 ) — — (18,042 ) Interest income — 540 — — 540 Gain (loss) on sale of assets and other — 14 24 — 38 45,701 3,907 24 (65,982 ) (16,350 ) Income before income taxes 45,003 64,550 3,002 (65,982 ) 46,573 State income tax expense — (39 ) — — (39 ) Net income 45,003 64,511 3,002 (65,982 ) 46,534 Allocation of net income attributable to noncontrolling interests — (780 ) (751 ) — (1,531 ) Net income attributable to the partners $ 45,003 $ 63,731 $ 2,251 $ (65,982 ) $ 45,003 Condensed Consolidating Statement of Comprehensive Income Nine Months Ended September 30, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 293,096 $ 18,659 $ — $ 311,755 Third parties — 69,764 19,624 — 89,388 — 362,860 38,283 — 401,143 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 111,644 11,401 — 123,045 Depreciation and amortization — 59,320 12,872 — 72,192 General and administrative 2,390 4,932 — — 7,322 2,390 175,896 24,273 — 202,559 Operating income (loss) (2,390 ) 186,964 14,010 — 198,584 Other income (expense): Equity in earnings (loss) of subsidiaries 238,368 10,572 — (248,940 ) — Equity in earnings of equity method investments — 5,217 — — 5,217 Interest expense (56,982 ) (77 ) — — (57,059 ) Interest income — 3,322 — — 3,322 Gain on sales-type lease — 35,166 — — 35,166 Gain (loss) on sale of assets 221 (364 ) 86 — (57 ) 181,607 53,836 86 (248,940 ) (13,411 ) Income (loss) before income taxes 179,217 240,800 14,096 (248,940 ) 185,173 State income tax expense — (36 ) — — (36 ) Net income (loss) 179,217 240,764 14,096 (248,940 ) 185,137 Allocation of net income attributable to noncontrolling interests — (2,396 ) (3,524 ) — (5,920 ) Net income attributable to the partners $ 179,217 $ 238,368 $ 10,572 $ (248,940 ) $ 179,217 Condensed Consolidating Statement of Comprehensive Income Nine Months Ended September 30, 2018 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 278,083 $ 17,546 $ — $ 295,629 Third parties — 60,795 17,004 — 77,799 — 338,878 34,550 — 373,428 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 97,064 9,667 — 106,731 Depreciation and amortization — 61,630 12,487 — 74,117 General and administrative 2,739 5,554 — — 8,293 2,739 164,248 22,154 — 189,141 Operating income (loss) (2,739 ) 174,630 12,396 — 184,287 Other income (expense): Equity in earnings (loss) of subsidiaries 187,349 9,344 — (196,693 ) — Equity in earnings of equity method investments — 4,127 — — 4,127 Interest expense (53,341 ) 92 — — (53,249 ) Interest income — 1,581 — — 1,581 Gain (loss) on sale of assets and other 45 (37 ) 63 — 71 134,053 15,107 63 (196,693 ) (47,470 ) Income (loss) before income taxes 131,314 189,737 12,459 (196,693 ) 136,817 State income tax expense — (149 ) — — (149 ) Net income (loss) 131,314 189,588 12,459 (196,693 ) 136,668 Allocation of net income attributable to noncontrolling interests — (2,239 ) (3,115 ) — (5,354 ) Net income attributable to the partners $ 131,314 $ 187,349 $ 9,344 $ (196,693 ) $ 131,314
Condensed Consolidating Statement of Cash Flows	Condensed Consolidating Statement of Cash Flows Nine Months Ended September 30, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Cash flows from operating activities $ (62,229 ) $ 271,657 $ 31,467 $ (12,678 ) $ 228,217 Cash flows from investing activities Additions to properties and equipment — (23,227 ) (601 ) — (23,828 ) Distributions from UNEV in excess of earnings — 10,572 — (10,572 ) — Proceeds from sale of assets — 265 — — 265 Distributions in excess of equity in earnings of equity investments — 693 — — 693 — (11,697 ) (601 ) (10,572 ) (22,870 ) Cash flows from financing activities Net borrowings under credit agreement 12,500 — — — 12,500 Net intercompany financing activities 260,362 (260,362 ) — — — Contribution from general partner 182 — — — 182 Distributions to HEP unitholders (204,701 ) — — — (204,701 ) Distributions to noncontrolling interests — — (31,000 ) 23,250 (7,750 ) Units withheld for tax withholding obligations (119 ) — — — (119 ) Purchase units for incentive grants (255 ) — — — (255 ) Payments on finance leases — (780 ) — — (780 ) Other (139 ) 139 — — — 67,830 (261,003 ) (31,000 ) 23,250 (200,923 ) Cash and cash equivalents Increase (decrease) for the period 5,601 (1,043 ) (134 ) — 4,424 Beginning of period 2 — 3,043 — 3,045 End of period $ 5,603 $ (1,043 ) $ 2,909 $ — $ 7,469 Condensed Consolidating Statement of Cash Flows Nine Months Ended September 30, 2018 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Cash flows from operating activities $ (58,326 ) $ 259,360 $ 25,722 $ (9,344 ) $ 217,412 Cash flows from investing activities Additions to properties and equipment — (28,057 ) (6,213 ) — (34,270 ) Business and asset acquisitions — (6,803 ) (38 ) — (6,841 ) Distributions from UNEV in excess of earnings — 7,156 — (7,156 ) — Proceeds from sale of assets — 210 — — 210 Distributions in excess of equity in earnings of equity investments — 1,368 — — 1,368 — (26,126 ) (6,251 ) (7,156 ) (39,533 ) Cash flows from financing activities Net repayments under credit agreement (91,000 ) — — — (91,000 ) Net intercompany financing activities 231,231 (231,231 ) — — — Proceeds from issuance of common units 114,839 48 — — 114,887 Distributions to HEP unitholders (197,300 ) — — — (197,300 ) Distributions to noncontrolling interests — — (22,000 ) 16,500 (5,500 ) Contributions from general partner 614 — — — 614 Units withheld for tax withholding obligations (58 ) — — — (58 ) Other — (923 ) — — (923 ) 58,326 (232,106 ) (22,000 ) 16,500 (179,280 ) Cash and cash equivalents Increase (decrease) for the period — 1,128 (2,529 ) — (1,401 ) Beginning of period 2 511 7,263 — 7,776 End of period $ 2 $ 1,639 $ 4,734 $ — $ 6,375

Description of Business and P_3

Description of Business and Presentation of Financial Statements - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	Jan. 25, 2018	Sep. 30, 2019
Other Ownership Interests [Line Items]
Ownership percentage, controlling interest		57.00%
Shares, Issued		37,250,000
Limited partner distribution		$ 2.5
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
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%

Investment in Joint Venture (De

Investment in Joint Venture (Details) $ in Millions	3 Months Ended
	Sep. 30, 2019USD ($)
Business Acquisition [Line Items]
Payments to Acquire Interest in Joint Venture	$ 65

Revenues - Narrative (Details)

Revenues - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred revenue	$ 9,774		$ 9,774		$ 8,697	$ 8,278
Capital Units, Value	404,584		404,584		$ 427,435	395,279
Deferred revenue recognized	3,700		10,400
Deferred revenue recognized. billed prior period		$ 37	600	$ 2,600
Contract With Customer, Asset, Revenue Recognized	200		3,700
Services revenue	135,895	$ 125,784	401,143	$ 373,428
Operating Lease, Lease Income	97,500		285,800
Shortfall Payments
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred revenue shortfalls billed	800		800
Service, Other
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Services revenue	$ 38,400		$ 115,300
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 Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract with Customer, Liability, Revenue Recognized	$ 3,700		$ 10,400
Contract With Customer, Liability, Revenue Recognized, Billed Prior Period		$ 37	600	$ 2,600
Contract With Customer, Asset, Revenue Recognized	200		3,700
Shortfall Payments
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract with Customer, Liability	800		800
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations	96,000		96,000
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	368,000		368,000
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	358,000		358,000
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	331,000		331,000
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	295,000		295,000
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	1,082,000		1,082,000
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	$ 2,530,000		$ 2,530,000

Revenues - Schedule of Future P

Revenues - Schedule of Future Performance Obligations (Details) $ in Millions	Sep. 30, 2019USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations	$ 96
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	$ 358
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	$ 331
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	$ 295
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	$ 2,530
Unfulfilled performance obligations, expected timing

Revenues - Schedule of Contract

Revenues - Schedule of Contract Asset and Liability Balances (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Revenue from Contract with Customer [Abstract]
Contract With Customer, Liability, Revenue Recognized, Billed Prior Period		$ 37	$ 600	$ 2,600
Contract assets	$ 5,479		5,479		$ 1,818
Contract liabilities	(810)		(810)		$ (1,821)
Contract With Customer, Asset, Revenue Recognized	$ 200		$ 3,700

Revenues - Schedule of Disaggre

Revenues - Schedule of Disaggregated Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	$ 135,895	$ 125,784	$ 401,143	$ 373,428
Pipelines
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	73,163	69,735	220,526	207,443
Terminals, tanks and loading racks
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	42,454	36,469	119,121	109,036
Refinery processing units
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	$ 20,278	$ 19,580	$ 61,496	$ 56,949

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($) $ in Millions	Sep. 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	$ 6.7	$ 5.8
Capital Leases Accumulated Depreciation	$ 4.9	$ 4.3
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	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Operating leases:
Operating lease right-of-use assets	$ 3,454		$ 0
Current operating lease liabilities	807		0
Long-term lease obligations	2,995		0
Total operating lease liabilities	3,802	$ 78,400
Finance leases:
Properties, plants and equipment	6,741
Accumulated amortization	(4,858)
Properties, plants and equipment, net	1,883
Current finance lease liabilities	5,426		936
Noncurrent finance lease liabilities	69,168		$ 867
Total finance lease liabilities	$ 74,594
Weighted average remaining lease term (in years)
Operating leases	6 years 7 months 6 days
Finance leases	17 years 4 months 24 days
Weighted average discount rate
Operating leases	5.00%
Finance leases	6.00%

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2019USD ($)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating lease	$ 5,467
Operating cash flows from finance leases	75
Financing cash flows from finance leases	$ 780

Leases - Operating and Finance

Leases - Operating and Finance Lease Maturities (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Operating
2019	$ 237
2020	897
2021	853
2022	509
2023	423
2024 and thereafter	1,534
Total lease payments	4,453
Less: Imputed interest	(651)
Total operating lease liabilities	3,802	$ 78,400
Less: Current obligations	(807)		$ 0
Long-term lease obligations	2,995		0
Finance
2019	1,856
2020	7,305
2021	6,856
2022	6,711
2023	6,755
2024 and thereafter	86,738
Total lease payments	116,221
Less: Imputed interest	(41,627)
Total finance lease liabilities	74,594
Less: Current obligations	(5,426)		(936)
Long-term lease obligations	$ 69,168		$ 867

Leases - Components of Lease Ex

Leases - Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Leases [Abstract]
Operating lease costs	$ 1,852	$ 5,420
Amortization of assets	213	711
Interest on lease liabilities	24	75
Variable Lease, Cost	41	112
Total net lease cost	$ 2,130	$ 6,318

Leases - Gain on Sales-Type Lea

Leases - Gain on Sales-Type Leases (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Leases [Abstract]
Net investment in leases	$ 122,800		$ 122,800
Properties and equipment, net	(15,031)		(15,031)
Operating lease right-of-use assets, net	(72,603)		(72,603)
Gain on sales-type leases	$ 35,166	$ 0	$ 35,166	$ 0

Leases - Schedule of Lease Inco

Leases - Schedule of Lease Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Leases [Abstract]
Operating lease revenues	$ 94,459	$ 71,297	$ 282,747	$ 209,850
Direct financing lease interest income	539	510	1,558	1,513
Gain on sales-type leases	35,166	0	35,166	0
Sales-type lease interest income	1,675	0	1,675	0
Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable	$ 3,075	$ 0	$ 3,075	$ 0

Leases - Schedule of Minimum Un

Leases - Schedule of Minimum Undiscounted Lease Payments (Details) $ in Thousands	Sep. 30, 2019USD ($)
Operating
Remainder of 2019	$ 81,025
2020	309,604
2021	304,857
2022	303,454
2023	272,954
Thereafter	963,783
Total	2,235,677
Finance
Sales-type and Direct Financing Leases, Lease Receivable, Fiscal Year Maturity [Abstract]
Remainder of 2019	526
2020	2,112
2021	2,128
2022	2,145
2023	2,162
Thereafter	42,966
Total	52,039
Sales-type
Sales-type and Direct Financing Leases, Lease Receivable, Fiscal Year Maturity [Abstract]
Remainder of 2019	2,375
2020	9,501
2021	9,501
2022	9,501
2023	9,501
Thereafter	52,255
Total	$ 92,634

Leases - Net Investments in Lea

Leases - Net Investments in Leases (Details) - USD ($) $ in Thousands		Sep. 30, 2019	Dec. 31, 2018
Lessor, Lease, Description [Line Items]
Net investment in leases		$ 122,800
Sales-type Leases
Lessor, Lease, Description [Line Items]
Lease receivables	[1]	70,426	$ 0
Unguaranteed residual assets		51,674	0
Net investment in leases		122,100	0
Direct Financing Leases
Lessor, Lease, Description [Line Items]
Lease receivables	[1]	16,522	16,549
Unguaranteed residual assets		0	0
Net investment in leases		$ 16,522	$ 16,549
[1]	Current portion of lease receivables included in prepaid and other current assets on the balance sheet.

Financial Instruments - Narrati

Financial Instruments - Narrative (Details) - 6% Senior notes - Fair value inputs, Level 2 - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Carrying Value
Debt Instrument [Line Items]
Financial Liabilities Fair Value Disclosure	$ 496,369	$ 495,900
Fair Value
Debt Instrument [Line Items]
Financial Liabilities Fair Value Disclosure	$ 523,220	$ 488,310

Properties and Equipment - Sche

Properties and Equipment - Schedule of Properties and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	$ 2,053,503	$ 2,069,706
Less accumulated depreciation	(574,553)	(531,051)
Properties and equipment, net	1,478,950	1,538,655
Pipelines, terminals and tankage
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	1,541,971	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	36,901	23,482
Other
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	$ 41,198	$ 41,250

Properties and Equipment - Narr

Properties and Equipment - Narrative (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Interest costs, capitalized during period	$ 24	$ 211
Depreciation expense	$ 61,700	$ 62,600

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets, Net [Abstract]
Intangible assets, gross	$ 204,797	$ 204,797
Less accumulated amortization	(99,973)	(89,468)
Intangible assets, net	104,824	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	9 Months Ended
	Sep. 30, 2019	Sep. 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	10.5	$ 11
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		9 Months Ended
	Sep. 30, 2019USD ($)shares	Sep. 30, 2018USD ($)	Sep. 30, 2019USD ($)Componentsshares	Sep. 30, 2018USD ($)
Share-based Compensation Arrangements
Employee benefits and share-based compensation | $	$ 1.8	$ 1.9	$ 5.4	$ 5.3
Long-term Incentive Plan, Components | Components			4
Number of incentive-based award plans	2		2
Compensation costs of incentive awards | $	$ 0.5	$ 0.7	$ 1.8	$ 2.1
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	1,236,095		1,236,095

Employees, Retirement and Inc_4

Employees, Retirement and Incentive Plans Restricted Units (Details) - USD ($) $ / shares in Units, $ in Millions	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Restricted and Phantom Units
Share-based Compensation Arrangements
Nonvested restricted units outstanding	120,008	138,016
Weighted average grant date fair value	$ 31.37	$ 31.35
Forfeitures	18,008
Weighted Average Grant Date Fair Value - Forfeitures	$ 31.22
Total unrecognized compensation related to nonvested units	$ 0.9
Weighted average remaining contractual term (years)	1 year 1 month 6 days
Performance Shares [Member]
Share-based Compensation Arrangements
Nonvested restricted units outstanding	36,435	51,748
Forfeitures	5,200
Total unrecognized compensation related to nonvested units	$ 0.3
Weighted average remaining contractual term (years)	1 year 3 months 18 days

Employees, Retirement and Inc_5

Employees, Retirement and Incentive Plans Performance Units (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Sep. 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 September 30, 2019 (nonvested)	36,435
Fair value of vested units transferred to recipients	$ 0.3	$ 0.1
Total unrecognized compensation related to nonvested units	$ 0.3
Weighted average remaining contractual term (years)	1 year 3 months 18 days
Restricted and Phantom Units
Share-based Compensation Arrangement Instruments [Roll Forward]
Outstanding at January 1, 2019 (nonvested)	138,016
Forfeitures	(18,008)
Outstanding at September 30, 2019 (nonvested)	120,008
Total unrecognized compensation related to nonvested units	$ 0.9
Weighted average remaining contractual term (years)	1 year 1 month 6 days

Debt - Senior Notes (Details)

Debt - Senior Notes (Details) - USD ($) $ in Thousands	Sep. 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
Stated interest rate, senior notes	6.00%

Debt Long-Term Debt (Details)

Debt Long-Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Credit Agreement	$ 935,500	$ 923,000
Total long-term debt	1,431,869	1,418,900
6% Senior notes
Debt Instrument [Line Items]
Principal	500,000	500,000
Unamortized discount	$ (3,631)	$ (4,100)

Debt - Interest Rate Risk Manag

Debt - Interest Rate Risk Management (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Line of credit facility, amount outstanding	$ 935,500	$ 923,000

Debt - Interest Expense and Oth

Debt - Interest Expense and Other Debt Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Debt Instrument [Line Items]
Interest expense, debt			$ 57,083	$ 53,460
Less capitalized interest			24	211
Interest expense	$ 18,807	$ 18,042	57,059	53,249
Cash paid for interest			62,195	58,697
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Interest expense, debt			30,959	27,233
Senior Notes [Member] | 6% Senior notes
Debt Instrument [Line Items]
Interest expense, debt			22,500	22,500
Amortization discount and deferred debt issuance costs [Member]
Debt Instrument [Line Items]
Interest expense, debt			2,307	2,277
Commitment Fees and Other [Member]
Debt Instrument [Line Items]
Interest expense, debt			$ 1,317	$ 1,450

Related Party Transactions - Na

Related Party Transactions - Narrative (Details) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2019USD ($)yr	Dec. 31, 2018USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2019USD ($)yr	Sep. 30, 2018USD ($)
Related Party Transaction [Line Items]
Sales-type Lease, Revenue	$ 2,400
Administrative fee, related party				$ 2,600
Revenue from related parties	106,027		$ 100,188	311,755	$ 295,629
Omnibus Agreement G & A expenses, related party	1,900		700
Employee expenses reimbursed to related party	13,700		13,100	40,500	38,300
Reimbursements received from related parties	4,600		2,800	10,400	6,900
Accounts receivable due from HFC	35,800	$ 46,800		35,800
Due to Affiliate	6,700	14,200		6,700
Lease Income	500			1,500
Sales-type Lease, Selling Profit (Loss)	35,166		0	35,166	0
Affiliated Entity
Related Party Transaction [Line Items]
Minimum annualized payments	349,000			349,000
Distributions to HEP unitholders	$ 37,600		$ 36,900	112,400	$ 109,700
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	2,021			2,021
Maximum
Related Party Transaction [Line Items]
Revenue service commitments expiration | yr	2,036			2,036
Revenue Benchmark | HFC
Related Party Transaction [Line Items]
Concentration Risk, Percentage	78.00%

Partners' Equity, Income Allo_2

Partners' Equity, Income Allocations and Cash Distributions - Issuances (Details) - USD ($) $ / shares in Units, $ in Millions	Jan. 25, 2018	Sep. 30, 2019
Partners' Capital [Abstract]
Common units held by HFC (in shares)		59,630,030
Ownership percentage, controlling interest		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 Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Oct. 17, 2019
Distribution Payments [Line Items]
Distributions to limited partner, distributions waived			$ 2.5
Distributions declared	$ 68.5	$ 67.7	$ 205.2	$ 201.3
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		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Earnings per Unit by Type of Partner [Line Items]
Net income attributable to the partners	$ 82,345	$ 45,003	$ 179,217	$ 131,314
Distribution Made to Limited Partner, Cash Distributions Declared	(68,494)	(67,669)	(205,223)	(201,310)
Distributions in excess of net income attributable to the partners	$ 13,851	$ (22,666)	$ (26,006)	$ (69,996)
Weighted average limited partners’ units outstanding	105,440	105,440	105,440	104,908
Limited partners’ per unit interest in earnings—basic and diluted:	$ 0.78	$ 0.43	$ 1.70	$ 1.25
Limited Partner
Earnings per Unit by Type of Partner [Line Items]
Distributions in excess of net income attributable to the partners	$ 13,851	$ (22,666)	$ (26,006)	$ (69,996)
Net income attributable to partnership	$ 82,345	$ 45,003	$ 179,217	$ 131,314

Environmental Environmental (De

Environmental Environmental (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Loss Contingencies [Line Items]
Environmental remediation expense	$ 25	$ 300	$ 400
Accrued environmental expense		5,800		$ 6,300
Accrued environmental expense, noncurrent		3,800		$ 4,300
Affiliated Entity
Loss Contingencies [Line Items]
Accrued environmental expense		$ 500

Operating Segments - Schedule o

Operating Segments - Schedule of Segment Information (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Segment Reporting Information [Line Items]
Third Parties		$ 29,868	$ 25,596	$ 89,388	$ 77,799
Revenue from Contract with Customer		135,895	125,784	401,143	373,428
Operating Income (Loss)		64,136	62,923	198,584	184,287
Segment operating profit		66,850	65,421	205,906	192,580
Unallocated general and administrative		(2,714)	(2,498)	(7,322)	(8,293)
Interest and financing costs, net		(16,564)	(17,502)	(53,737)	(51,668)
Equity in earnings of unconsolidated affiliates		1,334	1,114	5,217	4,127
Sales-type Lease, Selling Profit (Loss)		35,166	0	35,166	0
Gain (loss) on sale of assets and other		142	38	(57)	71
Income before income taxes		84,214	46,573	185,173	136,817
Capital Expenditures		6,076	9,531	23,828	34,270
Assets		2,154,275		2,154,275		$ 2,102,540
Goodwill		270,336		270,336		270,336
Pipelines and terminal - affiliate
Segment Reporting Information [Line Items]
Third Parties		85,749	80,608	250,259	238,680
Pipelines and terminals - third party
Segment Reporting Information [Line Items]
Third Parties		29,868	25,596	89,388	77,799
Operating Income (Loss)		56,944	56,531	178,112	167,748
Capital Expenditures		5,320	9,389	23,072	34,128
Assets	[1]	1,747,930		1,747,930		1,694,101
Refinery processing units
Segment Reporting Information [Line Items]
Third Parties		20,278	19,580	61,496	56,949
Revenue from Contract with Customer		20,278	19,580	61,496	56,949
Operating Income (Loss)		9,906	8,890	27,794	24,832
Capital Expenditures		756	$ 142	756	$ 142
Assets		308,311		308,311		312,888
Other
Segment Reporting Information [Line Items]
Assets		$ 98,034		$ 98,034		$ 95,551
[1]	Includes goodwill of $270.3 million as of September 30, 2019 and December 31, 2018 .

Supplemental Guarantor _ Non-_3

Supplemental Guarantor / Non-Guarantor Financial Information Condensed Consolidated Balance Sheet (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 7,469	$ 3,045	$ 6,375		$ 7,776
Accounts receivable	51,952	59,118
Prepaid and other current assets	4,779	4,311
Total current assets	64,200	66,474
Properties and equipment, net	1,478,950	1,538,655
Net Investment in Lease, Noncurrent	136,394	16,488
Operating lease right-of-use assets	3,454	0
Net Investment in Lease	136,394
Investment in subsidiaries	0	0
Intangible assets, net	104,824	115,329
Goodwill	270,336	270,336
Equity method investments	82,884	83,840
Other assets	13,233	11,418
Assets	2,154,275	2,102,540
Current liabilities:
Accounts payable	19,355	30,657
Due to Affiliate	6,700	14,200
Accrued interest	5,884	13,302
Deferred revenue	9,774	8,697		$ 8,278
Accrued property taxes	9,266	1,779
Other Sundry Liabilities, Current		2,526
Current maturities of operating leases	807	0
Current maturities of finance leases	5,426	936
Other current liabilities	2,926	2,526
Total current liabilities	53,438	57,897
Long-term debt	1,431,869	1,418,900
Noncurrent operating lease liabilities	2,995	0
Noncurrent finance lease liabilities	69,168	867
Other long-term liabilities	12,902	14,440
Deferred revenue	46,862	48,714
Class B unit	48,557	46,161
Equity - partners	404,584	427,435
Equity - noncontrolling interest	83,900	88,126
Total liabilities and equity	2,154,275	2,102,540
Parent
Current assets:
Cash and cash equivalents	5,603	2	2		2
Accounts receivable	0	0
Prepaid and other current assets	145	217
Total current assets	5,748	219
Properties and equipment, net	0	0
Net Investment in Lease, Noncurrent		0
Operating lease right-of-use assets	0
Net Investment in Lease	0
Investment in subsidiaries	1,829,611	1,850,416
Intangible assets, net	0	0
Goodwill	0	0
Equity method investments	0	0
Other assets	7,334	9,291
Assets	1,842,693	1,859,926
Current liabilities:
Accounts payable	0	0
Accrued interest	5,884	13,302
Deferred revenue	0	0
Accrued property taxes	0	0
Other Sundry Liabilities, Current		29
Current maturities of operating leases	0
Current maturities of finance leases	0	0
Other current liabilities	96
Total current liabilities	5,980	13,331
Long-term debt	1,431,869	1,418,900
Noncurrent operating lease liabilities	0
Noncurrent finance lease liabilities	0	0
Other long-term liabilities	260	260
Deferred revenue	0	0
Class B unit	0	0
Equity - partners	404,584	427,435
Equity - noncontrolling interest	0	0
Total liabilities and equity	1,842,693	1,859,926
Guarantor Restricted Subsidiaries
Current assets:
Cash and cash equivalents	(1,043)	0	1,639		511
Accounts receivable	46,995	53,376
Prepaid and other current assets	4,335	3,542
Total current assets	50,287	56,918
Properties and equipment, net	1,144,873	1,193,181
Net Investment in Lease, Noncurrent		16,488
Operating lease right-of-use assets	3,424
Net Investment in Lease	136,394
Investment in subsidiaries	251,700	264,378
Intangible assets, net	104,824	115,329
Goodwill	270,336	270,336
Equity method investments	82,884	83,840
Other assets	5,899	2,127
Assets	2,050,621	2,002,597
Current liabilities:
Accounts payable	18,055	30,325
Accrued interest	0	0
Deferred revenue	8,964	8,065
Accrued property taxes	5,131	744
Other Sundry Liabilities, Current		2,493
Current maturities of operating leases	777
Current maturities of finance leases	5,426	936
Other current liabilities	2,830
Total current liabilities	41,183	42,563
Long-term debt	0	0
Noncurrent operating lease liabilities	2,995
Noncurrent finance lease liabilities	69,168	867
Other long-term liabilities	12,245	13,876
Deferred revenue	46,862	48,714
Class B unit	48,557	46,161
Equity - partners	1,829,611	1,850,416
Equity - noncontrolling interest	0	0
Total liabilities and equity	2,050,621	2,002,597
Non-Guarantor Non-Restricted Subsidiaries
Current assets:
Cash and cash equivalents	2,909	3,043	4,734		7,263
Accounts receivable	5,218	5,994
Prepaid and other current assets	299	552
Total current assets	8,426	9,589
Properties and equipment, net	334,077	345,474
Net Investment in Lease, Noncurrent		0
Operating lease right-of-use assets	30
Net Investment in Lease	0
Investment in subsidiaries	0	0
Intangible assets, net	0	0
Goodwill	0	0
Equity method investments	0	0
Other assets	0	0
Assets	342,533	355,063
Current liabilities:
Accounts payable	1,561	584
Accrued interest	0	0
Deferred revenue	810	632
Accrued property taxes	4,135	1,035
Other Sundry Liabilities, Current		4
Current maturities of operating leases	30
Current maturities of finance leases	0	0
Other current liabilities	0
Total current liabilities	6,536	2,255
Long-term debt	0	0
Noncurrent operating lease liabilities	0
Noncurrent finance lease liabilities	0	0
Other long-term liabilities	397	304
Deferred revenue	0	0
Class B unit	0	0
Equity - partners	251,700	264,378
Equity - noncontrolling interest	83,900	88,126
Total liabilities and equity	342,533	355,063
Eliminations
Current assets:
Cash and cash equivalents	0	0	$ 0		$ 0
Accounts receivable	(261)	(252)
Prepaid and other current assets		0
Total current assets	(261)	(252)
Properties and equipment, net	0	0
Net Investment in Lease, Noncurrent		0
Operating lease right-of-use assets	0
Net Investment in Lease	0
Investment in subsidiaries	(2,081,311)	(2,114,794)
Intangible assets, net	0	0
Goodwill	0	0
Equity method investments	0	0
Other assets	0	0
Assets	(2,081,572)	(2,115,046)
Current liabilities:
Accounts payable	(261)	(252)
Accrued interest	0	0
Deferred revenue	0	0
Accrued property taxes	0	0
Other Sundry Liabilities, Current		0
Current maturities of operating leases	0
Current maturities of finance leases	0	0
Other current liabilities	0
Total current liabilities	(261)	(252)
Long-term debt	0	0
Noncurrent operating lease liabilities	0
Noncurrent finance lease liabilities	0	0
Other long-term liabilities	0	0
Deferred revenue	0	0
Class B unit	0	0
Equity - partners	(2,081,311)	(2,114,794)
Equity - noncontrolling interest	0	0
Total liabilities and equity	$ (2,081,572)	$ (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						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenues:
Affiliates	$ 106,027			$ 100,188			$ 311,755	$ 295,629
Third Parties	29,868			25,596			89,388	77,799
Revenue from Contract with Customer	135,895			125,784			401,143	373,428
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)	44,924			35,996			123,045	106,731
Depreciation and amortization	24,121			24,367			72,192	74,117
General and administrative	2,714			2,498			7,322	8,293
Total operating costs and expenses	71,759			62,861			202,559	189,141
Operating Income (Loss)	64,136			62,923			198,584	184,287
Equity in earnings of subsidiaries	0			0			0	0
Equity in earnings of equity method investments	1,334			1,114			5,217	4,127
Interest expense	(18,807)			(18,042)			(57,059)	(53,249)
Interest income	2,243			540			3,322	1,581
Gain on sale of assets and other	142			38			(57)	71
Other Nonoperating Income (Expense)	35,166						35,166
Nonoperating Income (Expense)	20,078			(16,350)			(13,411)	(47,470)
Income before income taxes	84,214			46,573			185,173	136,817
State income tax benefit (expense)	(30)			(39)			(36)	(149)
Net income	84,184	$ 47,159	$ 53,794	46,534	$ 41,499	$ 48,635	185,137	136,668
Allocation of net income attributable to noncontrolling interests	(1,839)			(1,531)			(5,920)	(5,354)
Net income attributable to the partners	82,345			45,003			179,217	131,314
Parent
Revenues:
Affiliates	0			0			0	0
Third Parties	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	569			698			2,390	2,739
Total operating costs and expenses	569			698			2,390	2,739
Operating Income (Loss)	(569)			(698)			(2,390)	(2,739)
Equity in earnings of subsidiaries	101,638			63,731			238,368	187,349
Equity in earnings of equity method investments	0			0			0	0
Interest expense	(18,945)			(18,030)			(56,982)	(53,341)
Interest income	0			0			0	0
Gain on sale of assets and other	221			0			221	45
Other Nonoperating Income (Expense)	0						0
Nonoperating Income (Expense)	82,914			45,701			181,607	134,053
Income before income taxes	82,345			45,003			179,217	131,314
State income tax benefit (expense)	0			0			0	0
Net income	82,345			45,003			179,217	131,314
Allocation of net income attributable to noncontrolling interests	0			0			0	0
Net income attributable to the partners	82,345			45,003			179,217	131,314
Guarantor Restricted Subsidiaries
Revenues:
Affiliates	99,482			94,270			293,096	278,083
Third Parties	23,999			21,277			69,764	60,795
Revenue from Contract with Customer	123,481			115,547			362,860	338,878
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)	40,866			32,906			111,644	97,064
Depreciation and amortization	19,757			20,198			59,320	61,630
General and administrative	2,145			1,800			4,932	5,554
Total operating costs and expenses	62,768			54,904			175,896	164,248
Operating Income (Loss)	60,713			60,643			186,964	174,630
Equity in earnings of subsidiaries	3,013			2,251			10,572	9,344
Equity in earnings of equity method investments	1,334			1,114			5,217	4,127
Interest expense	138			(12)			(77)	92
Interest income	2,243			540			3,322	1,581
Gain on sale of assets and other	(104)			14			(364)	(37)
Other Nonoperating Income (Expense)	35,166						35,166
Nonoperating Income (Expense)	41,790			3,907			53,836	15,107
Income before income taxes	102,503			64,550			240,800	189,737
State income tax benefit (expense)	(30)			(39)			(36)	(149)
Net income	102,473			64,511			240,764	189,588
Allocation of net income attributable to noncontrolling interests	(835)			(780)			(2,396)	(2,239)
Net income attributable to the partners	101,638			63,731			238,368	187,349
Non-Guarantor Non-Restricted Subsidiaries
Revenues:
Affiliates	6,545			5,918			18,659	17,546
Third Parties	5,869			4,319			19,624	17,004
Revenue from Contract with Customer	12,414			10,237			38,283	34,550
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)	4,058			3,090			11,401	9,667
Depreciation and amortization	4,364			4,169			12,872	12,487
General and administrative	0			0			0	0
Total operating costs and expenses	8,422			7,259			24,273	22,154
Operating Income (Loss)	3,992			2,978			14,010	12,396
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	25			24			86	63
Other Nonoperating Income (Expense)	0						0
Nonoperating Income (Expense)	25			24			86	63
Income before income taxes	4,017			3,002			14,096	12,459
State income tax benefit (expense)	0			0			0	0
Net income	4,017			3,002			14,096	12,459
Allocation of net income attributable to noncontrolling interests	(1,004)			(751)			(3,524)	(3,115)
Net income attributable to the partners	3,013			2,251			10,572	9,344
Eliminations
Revenues:
Affiliates	0			0			0	0
Third Parties	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	(104,651)			(65,982)			(248,940)	(196,693)
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
Other Nonoperating Income (Expense)	0						0
Nonoperating Income (Expense)	(104,651)			(65,982)			(248,940)	(196,693)
Income before income taxes	(104,651)			(65,982)			(248,940)	(196,693)
State income tax benefit (expense)	0			0			0	0
Net income	(104,651)			(65,982)			(248,940)	(196,693)
Allocation of net income attributable to noncontrolling interests	0			0			0	0
Net income attributable to the partners	$ (104,651)			$ (65,982)			$ (248,940)	$ (196,693)

Supplemental Guarantor _ Non-_5

Supplemental Guarantor / Non-Guarantor Financial Information Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	$ 228,217	$ 217,412
Cash flows from investing activities
Additions to properties and equipment	(23,828)	(34,270)
Business and asset acquisitions		(6,841)
Distributions from UNEV in excess of earnings	0	0
Proceeds from sale of assets	265	210
Distributions in excess of equity in earnings of equity investments	693	1,368
Net cash provided by (used for) investing activities	(22,870)	(39,533)
Cash flows from financing activities
Net borrowings (repayments) under credit agreement	12,500	(91,000)
Net intercompany financing activities	0	0
Proceeds from Issuance of common units	0	114,887
Distributions to HEP unitholders	(204,701)	(197,300)
Distributions to noncontrolling interests	(7,750)	(5,500)
Contributions from general partner	182	614
Units withheld for tax withholding obligations	(119)	(58)
Purchase of units for incentive grants	(255)	0
Payments on finance leases	(780)	(929)
Other	0	6
Other financing activities		923
Net cash provided by (used by) financing activities	(200,923)	(179,280)
Increase (decrease) for the period	4,424	(1,401)
Beginning of period	3,045	7,776
End of period	7,469	6,375
Parent
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	(62,229)	(58,326)
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	12,500	(91,000)
Net intercompany financing activities	260,362	231,231
Proceeds from Issuance of common units		114,839
Distributions to HEP unitholders	(204,701)	(197,300)
Distributions to noncontrolling interests	0	0
Contributions from general partner	182	614
Units withheld for tax withholding obligations	(119)	(58)
Purchase of units for incentive grants	(255)
Payments on finance leases	0
Other	139
Other financing activities		0
Net cash provided by (used by) financing activities	67,830	58,326
Increase (decrease) for the period	5,601	0
Beginning of period	2	2
End of period	5,603	2
Guarantor Restricted Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	271,657	259,360
Cash flows from investing activities
Additions to properties and equipment	(23,227)	(28,057)
Business and asset acquisitions		(6,803)
Distributions from UNEV in excess of earnings	10,572	(7,156)
Proceeds from sale of assets	265	(210)
Distributions in excess of equity in earnings of equity investments	693	1,368
Net cash provided by (used for) investing activities	(11,697)	(26,126)
Cash flows from financing activities
Net borrowings (repayments) under credit agreement	0	0
Net intercompany financing activities	(260,362)	(231,231)
Proceeds from Issuance of common units		48
Distributions to HEP unitholders	0	0
Distributions to noncontrolling interests	0	0
Contributions from general partner	0	0
Units withheld for tax withholding obligations	0	0
Purchase of units for incentive grants	0
Payments on finance leases	(780)
Other	(139)
Other financing activities		923
Net cash provided by (used by) financing activities	(261,003)	(232,106)
Increase (decrease) for the period	(1,043)	1,128
Beginning of period	0	511
End of period	(1,043)	1,639
Non-Guarantor Non-Restricted Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	31,467	25,722
Cash flows from investing activities
Additions to properties and equipment	(601)	(6,213)
Business and asset acquisitions		38
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	(601)	(6,251)
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	(31,000)	(22,000)
Contributions from general partner	0	0
Units withheld for tax withholding obligations	0	0
Purchase of units for incentive grants	0
Payments on finance leases	0
Other	0
Other financing activities		0
Net cash provided by (used by) financing activities	(31,000)	(22,000)
Increase (decrease) for the period	(134)	(2,529)
Beginning of period	3,043	7,263
End of period	2,909	4,734
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	(12,678)	(9,344)
Cash flows from investing activities
Additions to properties and equipment	0	0
Business and asset acquisitions		0
Distributions from UNEV in excess of earnings	(10,572)	7,156
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	(10,572)	(7,156)
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	23,250	16,500
Contributions from general partner	0	0
Units withheld for tax withholding obligations	0	0
Purchase of units for incentive grants	0
Payments on finance leases	0
Other	0
Other financing activities		0
Net cash provided by (used by) financing activities	23,250	16,500
Increase (decrease) for the period	0	0
Beginning of period	0	0
End of period	$ 0	$ 0