Holly Energy Partners (HEP) 10-Q 7 May 20 2020 Q1 Quarterly report Financial data

Document Entity Information

Document Entity Information - shares	3 Months Ended
	Mar. 31, 2020	May 01, 2020
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2020
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	2020
Document Fiscal Period Focus	Q1
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents (Cushing Connect VIEs: $16,675 and $6,842, respectively)	$ 19,282	$ 13,287
Accounts receivable:
Trade	15,638	18,731
Affiliates	38,406	49,716
Total accounts receivable	54,044	68,447
Prepaid and other current assets	7,548	7,629
Total current assets	80,874	89,363
Properties and equipment, net (Cushing Connect VIEs: $15,087 and $2,916, respectively)	1,465,789	1,467,099
Operating lease right-of-use assets	3,587	3,255
Net Investment in Lease, Noncurrent	134,108	134,886
Intangible assets, net	97,820	101,322
Goodwill	270,336	270,336
Equity method investments (Cushing Connect VIEs: $39,054 and $37,084, respectively)	123,580	120,071
Other assets	12,190	12,900
Total assets	2,188,284	2,199,232
Accounts payable:
Trade (Cushing Connect VIEs: $11,417 and $2,082, respectively)	19,549	17,818
Affiliates	6,393	16,737
Total accounts payable	25,942	34,555
Accrued interest	4,695	13,206
Deferred revenue	10,810	10,390
Accrued property taxes	5,707	3,799
Current maturities of operating leases	1,235	1,126
Current maturities of finance leases	3,238	3,224
Other current liabilities	3,065	2,305
Total current liabilities	54,692	68,605
Long-term debt	1,502,154	1,462,031
Noncurrent operating lease liabilities	2,709	2,482
Noncurrent finance lease liabilities	70,640	70,475
Other long-term liabilities	12,450	12,808
Deferred revenue	45,078	45,681
Class B unit	50,227	49,392
Partners’ equity:
Common unitholders (105,440,201 units issued and outstanding at March 31, 2020 and December 31, 2019)	338,159	381,103
Noncontrolling interest	112,175	106,655
Total Equity	450,334	487,758
Total liabilities and equity	2,188,284	2,199,232
Total partners’ equity	$ 338,159	$ 381,103

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents (Cushing Connect VIEs: $16,675 and $6,842, respectively)	$ 19,282	$ 13,287
Properties and equipment, net (Cushing Connect VIEs: $15,087 and $2,916, respectively)	1,465,789	1,467,099
Equity method investments (Cushing Connect VIEs: $39,054 and $37,084, respectively)	123,580	120,071
Accounts Payable, Trade, Current	19,549	17,818
Other current liabilities	$ 3,065	$ 2,305
Partners' Equity:
Common units issued (in shares)	105,440,201	105,440,201
Common units outstanding (in shares)	105,440,201	105,440,201
Variable Interest Entity, Primary Beneficiary [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents (Cushing Connect VIEs: $16,675 and $6,842, respectively)	$ 16,675	$ 6,842
Properties and equipment, net (Cushing Connect VIEs: $15,087 and $2,916, respectively)	15,087	2,916
Equity method investments (Cushing Connect VIEs: $39,054 and $37,084, respectively)	39,054	37,084
Accounts Payable, Trade, Current	$ 11,417	$ 2,082

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	Feb. 05, 2020	Mar. 31, 2020	Mar. 31, 2019
Revenues:
Revenues		$ 127,854	$ 134,497
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)		34,981	37,519
Depreciation and amortization		23,978	23,824
General and administrative		2,702	2,620
Total operating costs and expenses		61,661	63,963
Operating income		66,193	70,534
Other income (expense):
Equity in earnings of equity method investments		1,714	2,100
Interest expense		(17,767)	(19,022)
Interest income		2,218	528
Gain (Loss) on Extinguishment of Debt	$ 25,900	(25,915)	0
Gain (loss) on sale of assets and other		506	(310)
Total other income (expense)		(39,244)	(16,704)
Income before income taxes		26,949	53,830
State income tax benefit (expense)		(37)	(36)
Net Income		26,912	53,794
Allocation of net income attributable to noncontrolling interests		(2,051)	(2,612)
Net income attributable to the partners		$ 24,861	$ 51,182
Limited partners’ per unit interest in earnings—basic and diluted (in dollars per share)		$ 0.24	$ 0.49
Weighted average limited partners’ units outstanding (in shares)		105,440	105,440
Affiliates
Revenues:
Revenues		$ 101,428	$ 103,359
Third parties
Revenues:
Revenues		$ 26,426	$ 31,138

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash flows from operating activities
Net income	$ 26,912	$ 53,794
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	23,978	23,824
(Gain) loss on sale of assets	(417)	(9)
Gain (Loss) on Extinguishment of Debt	(25,915)	0
Amortization of deferred charges	799	766
Equity-based compensation expense	506	406
Equity in earnings of equity method investments, net of distributions	(1,164)	(112)
(Increase) decrease in operating assets:
Accounts receivable – trade	3,093	(2,253)
Accounts receivable – affiliates	11,310	10,748
Prepaid and other current assets	126	244
Increase (decrease) in operating liabilities:
Accounts payable – trade	(10,344)	(2,199)
Accounts payable – affiliates	2,921	(7,002)
Accrued interest	(8,511)	(7,616)
Deferred revenue	(184)	(233)
Accrued property taxes	1,908	3,757
Other current liabilities	760	130
Other, net	339	(3,090)
Net cash provided by operating activities	77,947	71,155
Cash flows from investing activities
Additions to properties and equipment	(18,942)	(10,718)
Payments to Acquire Interest in Joint Venture	(2,345)	0
Proceeds from sale of assets	417	9
Distributions in excess of equity in earnings of equity investments	0	395
Net cash used for investing activities	(20,870)	(10,314)
Cash flows from financing activities
Borrowings under credit agreement	112,000	104,000
Repayments of credit agreement borrowings	(67,000)	(85,000)
Early Repayment of Senior Debt	(522,500)	0
Proceeds from Issuance of Senior Long-term Debt	500,000	0
Distributions to HEP unitholders	(68,519)	(67,975)
Distributions to noncontrolling interests	(3,000)	(3,000)
Payments on finance leases	(1,096)	(252)
Contributions from general partner	354	0
Contribution from Joint Venture Partner	7,304	0
Payments of Debt Issuance Costs	(8,478)	0
Units withheld for tax withholding obligations	(147)	(119)
Net cash used by financing activities	(51,082)	(52,346)
Cash and cash equivalents
Increase (decrease) for the period	5,995	8,495
Beginning of period	13,287	3,045
End of period	$ 19,282	$ 11,540

Consolidated Statement of Equit

Consolidated Statement of Equity - USD ($) $ in Thousands	Total	Common Units	Noncontrolling Interest
Balance, Beginning of Period at Dec. 31, 2018	$ 515,561	$ 427,435	$ 88,126
Increase (Decrease) in Partners' Equity [Roll Forward]
Capital Contribution from Joint Venture Partner	7,304		7,304
Distributions to HEP unitholders	(67,975)	(67,975)
Distributions to noncontrolling interest	(3,000)		(3,000)
Amortization of restricted and performance units	406	406
Class B unit accretion	(780)	(780)
Other	1,069	1,069
Net income	53,794	51,962	1,832
Balance, End of Period at Mar. 31, 2019	499,075	412,117	86,958
Balance, Beginning of Period at Dec. 31, 2019	487,758	381,103	106,655
Increase (Decrease) in Partners' Equity [Roll Forward]
Distributions to HEP unitholders	(68,519)	(68,519)
Distributions to noncontrolling interest	(3,000)		(3,000)
Amortization of restricted and performance units	506	506
Class B unit accretion	(835)	(835)
Other	208	208
Net income	26,912	25,696	1,216
Balance, End of Period at Mar. 31, 2020	$ 450,334	$ 338,159	$ 112,175

Description of Business and Pre

Description of Business and Presentation of Financial Statements	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Description of Business and Presentation of Financial Statements	Description of Business and Presentation of Financial Statements Holly Energy Partners, L.P. (“HEP”), together with its consolidated subsidiaries, is a publicly held master limited partnership. As of March 31, 2020 , 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. This waiver of limited partner cash distributions will expire after the cash distribution for the second quarter of 2020, which will be made during the third quarter of 2020. As a result of this transaction, no distributions were made on the general partner interest after October 31, 2017. We own and operate petroleum product and crude oil pipelines, terminal, tankage and loading rack facilities and refinery processing units that support refining and marketing operations of HFC and other refineries 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”), a 50% interest in Cheyenne Pipeline LLC, and a 50% interest in Cushing Connect Pipeline & Terminal 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, 2019 . 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, 2020 . 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, and we elected to adopt using the modified retrospective 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 and the short-term lease recognition practical expedient, which allow an entity to not recognize on the balance sheet leases with a term of 12 months or less. Upon adoption of this standard, we recognized $78.4 million of lease liabilities and corresponding right-of-use assets on our consolidated balance sheet. Adoption of this standard did not have a material impact on our results of operations or cash flows. See Notes 3 and 4 for additional information on our lease policies. 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. We adopted this standard effective January 1, 2020, and adoption of the standard did 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)	3 Months Ended
	Mar. 31, 2020
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	Investment in Joint Venture 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 “Cushing Connect Joint Venture”), for (i) the development and construction of a new 160,000 barrel per day common carrier crude oil pipeline (the “Cushing Connect 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 “ Cushing Connect JV Terminal”). The Cushing Connect JV Terminal was partially in service in the first quarter of 2020 and is expected to be fully in service during the second quarter of 2020. The Cushing Connect Pipeline is expected to be in service during the first quarter of 2021. Long-term commercial agreements have been entered into to support the Cushing Connect Joint Venture assets. The Cushing Connect Joint Venture contracted with an affiliate of HEP to manage the construction and operation of the Cushing Connect Pipeline and with an affiliate of Plains to manage the operation of the Cushing Connect JV Terminal. The total Cushing Connect Joint Venture investment will be shared proportionately among the partners, and HEP estimates its share of the cost of the Cushing Connect JV Terminal contributed by Plains and Cushing Connect Pipeline construction costs will be approximately $65 million . The Cushing Connect Joint Venture legal entities are variable interest entities ("VIEs") as defined under GAAP. A VIE is a legal entity if it has any one of the following characteristics: (i) the entity does not have sufficient equity at risk for the entity to finance its activities without additional subordinated financial support; (ii) the at risk equity holders, as a group, lack the characteristics of a controlling financial interest; or (iii) the entity is structured with non-substantive voting rights. The Cushing Connect Joint Venture legal entities do not have sufficient equity at risk to finance their activities without additional financial support. Since HEP is constructing and will operate the Cushing Connect Pipeline, HEP has more ability to direct the activities that most significantly impact the financial performance of the Cushing Connect Joint Venture and Cushing Connect Pipeline legal entities. Therefore, HEP consolidates those legal entities. We do not have the ability to direct the activities that most significantly impact the Cushing Connect JV Terminal legal entity, and therefore, we account for our interest in the Cushing Connect JV Terminal legal entity using the equity method of accounting.

Revenues

Revenues	3 Months Ended
	Mar. 31, 2020
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. Several of our contracts include incentive or reduced tariffs once a certain quarterly volume is met. Revenue from the variable element of these transactions is recognized based on the actual volumes shipped as it relates specifically to rendering the services during the applicable quarter. The majority of our long-term transportation contracts specify minimum volume requirements, whereby, we bill a customer for a minimum level of shipments in the event a customer ships below their contractual requirements. If there are no future performance obligations, we will recognize these deficiency payments in revenue. In certain of these throughput agreements, a customer may later utilize such shortfall billings as credit towards future volume shipments in excess of its minimum levels within its respective contractual shortfall make-up period. Such amounts represent an obligation to perform future services, which may be initially deferred and later recognized as revenue based on estimated future shipping levels, including the likelihood of a customer’s ability to utilize such amounts prior to the end of the contractual shortfall make-up period. We recognize the service portion of these deficiency payments in revenue when we do not expect we will be required to satisfy these performance obligations in the future based on the pattern of rights exercised by the customer. During the three months ended March 31, 2020 , we recognized $7.5 million of these deficiency payments in revenue, of which $ 0.7 million related to deficiency payments billed in prior periods. As of March 31, 2020 , deferred revenue reflected in our consolidated balance sheet related to shortfalls billed was $0.3 million . A contract liability exists when an entity is obligated to perform future services to a customer for which the entity has received consideration. Since HEP may be required to perform future services for these deficiency payments received, the deferred revenues on our balance sheets were considered contract liabilities. A contract asset exists when an entity has a right to consideration in exchange for goods or services transferred to a customer. Our consolidated balance sheets included the contract assets and liabilities in the table below: March 31, December 31, (In thousands) Contract assets $ 5,870 $ 5,675 Contract liabilities $ (300 ) $ (650 ) The contract assets and liabilities include both lease and service components. We recognized $0.7 million of revenue, during the three months ended March 31, 2020 , that was previously included in contract liability as of December 31, 2019 , and we recognized $0.6 million of revenue during the three months ended March 31, 2019 , that was previously included in contract liability as of December 31, 2018. During the three months ended March 31, 2020 , we also recognized $0.2 million of revenue included in contract assets at March 31, 2020 . As of March 31, 2020 , we expect to recognize $2.3 billion in revenue related to our unfulfilled performance obligations under the terms of our long-term throughput agreements and operating leases expiring in 2021 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 2020 $ 277 2021 359 2022 331 2023 295 2024 257 2025 186 Thereafter 639 Total $ 2,344 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 2020 2019 (In thousands) Pipelines $ 70,472 $ 75,100 Terminals, tanks and loading racks 37,498 37,578 Refinery processing units 19,884 21,819 $ 127,854 $ 134,497 During the three months ended March 31, 2020 and March 31, 2019 , lease revenues amounted to $93.2 million and $94.3 million , respectively, and service revenues amounted to $34.7 million and $40.2 million , respectively. Both of these revenues were recorded within affiliates and third parties revenues on our consolidated statement of income.

Leases

Leases	3 Months Ended
	Mar. 31, 2020
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 25 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 $7.4 million and $7.0 million as of March 31, 2020 and December 31, 2019 , respectively, with accumulated depreciation of $3.9 million and $4.5 million as of March 31, 2020 and December 31, 2019 , 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. Supplemental balance sheet information related to leases was as follows (in thousands, except for lease term and discount rate): March 31, 2020 December 31, 2019 Operating leases: Operating lease right-of-use assets, net $ 3,587 3,255 Current operating lease liabilities 1,235 1,126 Noncurrent operating lease liabilities 2,709 2,482 Total operating lease liabilities $ 3,944 3,608 Finance leases: Properties and equipment $ 7,388 6,968 Accumulated amortization (3,934 ) (4,547 ) Properties and equipment, net $ 3,454 2,421 Current finance lease liabilities $ 3,238 3,224 Noncurrent finance lease liabilities 70,640 70,475 Total finance lease liabilities $ 73,878 73,699 Weighted average remaining lease term (in years) Operating leases 6.2 6.5 Finance leases 16.6 17.0 Weighted average discount rate Operating leases 4.8% 5.0% Finance leases 5.6% 6.0% Supplemental cash flow and other information related to leases were as follows: Three Months Ended 2020 2019 (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 282 $ 1,795 Operating cash flows on finance leases $ 1,077 $ 27 Financing cash flows on finance leases $ 1,096 $ 252 Maturities of lease liabilities were as follows: March 31, 2020 Operating Finance (In thousands) 2020 $ 722 $ 5,430 2021 963 7,333 2022 628 7,207 2023 544 7,254 2024 494 6,774 2025 and thereafter 1,184 80,313 Total lease payments 4,535 114,311 Less: Imputed interest (591 ) (40,433 ) Total lease obligations 3,944 73,878 Less: Current obligations (1,235 ) (3,238 ) Long-term lease obligations $ 2,709 $ 70,640 The components of lease expense were as follows: Three Months Ended Three Months Ended March 31, 2019 (In thousands) Operating lease costs $ 273 1,770 Finance lease costs Amortization of assets 242 244 Interest on lease liabilities 1,037 27 Variable lease cost 49 35 Total net lease cost $ 1,601 2,076 Lessor Accounting As discussed in Note 3, the majority of our contracts with customers meet the definition of a lease. See Note 3 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. Lease income recognized was as follows: Three Months Ended Three Months Ended March 31, 2019 (In thousands) Operating lease revenues $ 91,388 $ 94,295 Direct financing lease interest income $ 524 $ 509 Sales-type lease interest income $ 1,655 $ — Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable $ 1,797 $ — 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 3, prior to the adoption of ASC 842, contract consideration was bifurcated between operating lease and service revenues. Annual minimum undiscounted lease payments under our leases were as follows as of March 31, 2020 : Operating Finance Sales-type Years Ending December 31, (In thousands) Remainder of 2020 $ 233,353 $ 1,586 $ 7,126 2021 305,811 2,128 9,501 2022 303,468 2,145 9,501 2023 272,784 2,162 9,501 2024 235,009 2,179 9,501 Thereafter 728,110 40,787 42,754 Total $ 2,078,535 $ 50,987 $ 87,884 Net investments in leases recorded on our balance sheet were composed of the following: March 31, 2020 December 31, 2019 Sales-type Leases Direct Financing Leases Sales-type Leases Direct Financing Leases (In thousands) (In thousands) Lease receivables (1) $ 67,092 $ 16,499 $ 68,457 $ 16,511 Unguaranteed residual assets 53,577 — 52,933 — Net investment in leases $ 120,669 $ 16,499 $ 121,390 $ 16,511 (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 25 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 $7.4 million and $7.0 million as of March 31, 2020 and December 31, 2019 , respectively, with accumulated depreciation of $3.9 million and $4.5 million as of March 31, 2020 and December 31, 2019 , 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. Supplemental balance sheet information related to leases was as follows (in thousands, except for lease term and discount rate): March 31, 2020 December 31, 2019 Operating leases: Operating lease right-of-use assets, net $ 3,587 3,255 Current operating lease liabilities 1,235 1,126 Noncurrent operating lease liabilities 2,709 2,482 Total operating lease liabilities $ 3,944 3,608 Finance leases: Properties and equipment $ 7,388 6,968 Accumulated amortization (3,934 ) (4,547 ) Properties and equipment, net $ 3,454 2,421 Current finance lease liabilities $ 3,238 3,224 Noncurrent finance lease liabilities 70,640 70,475 Total finance lease liabilities $ 73,878 73,699 Weighted average remaining lease term (in years) Operating leases 6.2 6.5 Finance leases 16.6 17.0 Weighted average discount rate Operating leases 4.8% 5.0% Finance leases 5.6% 6.0% Supplemental cash flow and other information related to leases were as follows: Three Months Ended 2020 2019 (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 282 $ 1,795 Operating cash flows on finance leases $ 1,077 $ 27 Financing cash flows on finance leases $ 1,096 $ 252 Maturities of lease liabilities were as follows: March 31, 2020 Operating Finance (In thousands) 2020 $ 722 $ 5,430 2021 963 7,333 2022 628 7,207 2023 544 7,254 2024 494 6,774 2025 and thereafter 1,184 80,313 Total lease payments 4,535 114,311 Less: Imputed interest (591 ) (40,433 ) Total lease obligations 3,944 73,878 Less: Current obligations (1,235 ) (3,238 ) Long-term lease obligations $ 2,709 $ 70,640 The components of lease expense were as follows: Three Months Ended Three Months Ended March 31, 2019 (In thousands) Operating lease costs $ 273 1,770 Finance lease costs Amortization of assets 242 244 Interest on lease liabilities 1,037 27 Variable lease cost 49 35 Total net lease cost $ 1,601 2,076 Lessor Accounting As discussed in Note 3, the majority of our contracts with customers meet the definition of a lease. See Note 3 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. Lease income recognized was as follows: Three Months Ended Three Months Ended March 31, 2019 (In thousands) Operating lease revenues $ 91,388 $ 94,295 Direct financing lease interest income $ 524 $ 509 Sales-type lease interest income $ 1,655 $ — Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable $ 1,797 $ — 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 3, prior to the adoption of ASC 842, contract consideration was bifurcated between operating lease and service revenues. Annual minimum undiscounted lease payments under our leases were as follows as of March 31, 2020 : Operating Finance Sales-type Years Ending December 31, (In thousands) Remainder of 2020 $ 233,353 $ 1,586 $ 7,126 2021 305,811 2,128 9,501 2022 303,468 2,145 9,501 2023 272,784 2,162 9,501 2024 235,009 2,179 9,501 Thereafter 728,110 40,787 42,754 Total $ 2,078,535 $ 50,987 $ 87,884 Net investments in leases recorded on our balance sheet were composed of the following: March 31, 2020 December 31, 2019 Sales-type Leases Direct Financing Leases Sales-type Leases Direct Financing Leases (In thousands) (In thousands) Lease receivables (1) $ 67,092 $ 16,499 $ 68,457 $ 16,511 Unguaranteed residual assets 53,577 — 52,933 — Net investment in leases $ 120,669 $ 16,499 $ 121,390 $ 16,511 (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 25 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 $7.4 million and $7.0 million as of March 31, 2020 and December 31, 2019 , respectively, with accumulated depreciation of $3.9 million and $4.5 million as of March 31, 2020 and December 31, 2019 , 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. Supplemental balance sheet information related to leases was as follows (in thousands, except for lease term and discount rate): March 31, 2020 December 31, 2019 Operating leases: Operating lease right-of-use assets, net $ 3,587 3,255 Current operating lease liabilities 1,235 1,126 Noncurrent operating lease liabilities 2,709 2,482 Total operating lease liabilities $ 3,944 3,608 Finance leases: Properties and equipment $ 7,388 6,968 Accumulated amortization (3,934 ) (4,547 ) Properties and equipment, net $ 3,454 2,421 Current finance lease liabilities $ 3,238 3,224 Noncurrent finance lease liabilities 70,640 70,475 Total finance lease liabilities $ 73,878 73,699 Weighted average remaining lease term (in years) Operating leases 6.2 6.5 Finance leases 16.6 17.0 Weighted average discount rate Operating leases 4.8% 5.0% Finance leases 5.6% 6.0% Supplemental cash flow and other information related to leases were as follows: Three Months Ended 2020 2019 (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 282 $ 1,795 Operating cash flows on finance leases $ 1,077 $ 27 Financing cash flows on finance leases $ 1,096 $ 252 Maturities of lease liabilities were as follows: March 31, 2020 Operating Finance (In thousands) 2020 $ 722 $ 5,430 2021 963 7,333 2022 628 7,207 2023 544 7,254 2024 494 6,774 2025 and thereafter 1,184 80,313 Total lease payments 4,535 114,311 Less: Imputed interest (591 ) (40,433 ) Total lease obligations 3,944 73,878 Less: Current obligations (1,235 ) (3,238 ) Long-term lease obligations $ 2,709 $ 70,640 The components of lease expense were as follows: Three Months Ended Three Months Ended March 31, 2019 (In thousands) Operating lease costs $ 273 1,770 Finance lease costs Amortization of assets 242 244 Interest on lease liabilities 1,037 27 Variable lease cost 49 35 Total net lease cost $ 1,601 2,076 Lessor Accounting As discussed in Note 3, the majority of our contracts with customers meet the definition of a lease. See Note 3 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. Lease income recognized was as follows: Three Months Ended Three Months Ended March 31, 2019 (In thousands) Operating lease revenues $ 91,388 $ 94,295 Direct financing lease interest income $ 524 $ 509 Sales-type lease interest income $ 1,655 $ — Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable $ 1,797 $ — 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 3, prior to the adoption of ASC 842, contract consideration was bifurcated between operating lease and service revenues. Annual minimum undiscounted lease payments under our leases were as follows as of March 31, 2020 : Operating Finance Sales-type Years Ending December 31, (In thousands) Remainder of 2020 $ 233,353 $ 1,586 $ 7,126 2021 305,811 2,128 9,501 2022 303,468 2,145 9,501 2023 272,784 2,162 9,501 2024 235,009 2,179 9,501 Thereafter 728,110 40,787 42,754 Total $ 2,078,535 $ 50,987 $ 87,884 Net investments in leases recorded on our balance sheet were composed of the following: March 31, 2020 December 31, 2019 Sales-type Leases Direct Financing Leases Sales-type Leases Direct Financing Leases (In thousands) (In thousands) Lease receivables (1) $ 67,092 $ 16,499 $ 68,457 $ 16,511 Unguaranteed residual assets 53,577 — 52,933 — Net investment in leases $ 120,669 $ 16,499 $ 121,390 $ 16,511 (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 25 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 $7.4 million and $7.0 million as of March 31, 2020 and December 31, 2019 , respectively, with accumulated depreciation of $3.9 million and $4.5 million as of March 31, 2020 and December 31, 2019 , 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. Supplemental balance sheet information related to leases was as follows (in thousands, except for lease term and discount rate): March 31, 2020 December 31, 2019 Operating leases: Operating lease right-of-use assets, net $ 3,587 3,255 Current operating lease liabilities 1,235 1,126 Noncurrent operating lease liabilities 2,709 2,482 Total operating lease liabilities $ 3,944 3,608 Finance leases: Properties and equipment $ 7,388 6,968 Accumulated amortization (3,934 ) (4,547 ) Properties and equipment, net $ 3,454 2,421 Current finance lease liabilities $ 3,238 3,224 Noncurrent finance lease liabilities 70,640 70,475 Total finance lease liabilities $ 73,878 73,699 Weighted average remaining lease term (in years) Operating leases 6.2 6.5 Finance leases 16.6 17.0 Weighted average discount rate Operating leases 4.8% 5.0% Finance leases 5.6% 6.0% Supplemental cash flow and other information related to leases were as follows: Three Months Ended 2020 2019 (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 282 $ 1,795 Operating cash flows on finance leases $ 1,077 $ 27 Financing cash flows on finance leases $ 1,096 $ 252 Maturities of lease liabilities were as follows: March 31, 2020 Operating Finance (In thousands) 2020 $ 722 $ 5,430 2021 963 7,333 2022 628 7,207 2023 544 7,254 2024 494 6,774 2025 and thereafter 1,184 80,313 Total lease payments 4,535 114,311 Less: Imputed interest (591 ) (40,433 ) Total lease obligations 3,944 73,878 Less: Current obligations (1,235 ) (3,238 ) Long-term lease obligations $ 2,709 $ 70,640 The components of lease expense were as follows: Three Months Ended Three Months Ended March 31, 2019 (In thousands) Operating lease costs $ 273 1,770 Finance lease costs Amortization of assets 242 244 Interest on lease liabilities 1,037 27 Variable lease cost 49 35 Total net lease cost $ 1,601 2,076 Lessor Accounting As discussed in Note 3, the majority of our contracts with customers meet the definition of a lease. See Note 3 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. Lease income recognized was as follows: Three Months Ended Three Months Ended March 31, 2019 (In thousands) Operating lease revenues $ 91,388 $ 94,295 Direct financing lease interest income $ 524 $ 509 Sales-type lease interest income $ 1,655 $ — Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable $ 1,797 $ — 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 3, prior to the adoption of ASC 842, contract consideration was bifurcated between operating lease and service revenues. Annual minimum undiscounted lease payments under our leases were as follows as of March 31, 2020 : Operating Finance Sales-type Years Ending December 31, (In thousands) Remainder of 2020 $ 233,353 $ 1,586 $ 7,126 2021 305,811 2,128 9,501 2022 303,468 2,145 9,501 2023 272,784 2,162 9,501 2024 235,009 2,179 9,501 Thereafter 728,110 40,787 42,754 Total $ 2,078,535 $ 50,987 $ 87,884 Net investments in leases recorded on our balance sheet were composed of the following: March 31, 2020 December 31, 2019 Sales-type Leases Direct Financing Leases Sales-type Leases Direct Financing Leases (In thousands) (In thousands) Lease receivables (1) $ 67,092 $ 16,499 $ 68,457 $ 16,511 Unguaranteed residual assets 53,577 — 52,933 — Net investment in leases $ 120,669 $ 16,499 $ 121,390 $ 16,511 (1) Current portion of lease receivables included in prepaid and other current assets on the balance sheet.

Financial Instruments

Financial Instruments	3 Months Ended
	Mar. 31, 2020
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: March 31, 2020 December 31, 2019 Financial Instrument Fair Value Input Level Carrying Value Fair Value Carrying Value Fair Value (In thousands) Liabilities: 6% Senior Notes Level 2 — — 496,531 522,045 5% Senior Notes Level 2 491,654 416,795 — — 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 9 for additional information.

Properties and Equipment

Properties and Equipment	3 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Properties and Equipment	Properties and Equipment The carrying amounts of our properties and equipment are as follows: March 31, December 31, (In thousands) Pipelines, terminals and tankage $ 1,602,189 $ 1,602,231 Refinery assets 349,030 348,093 Land and right of way 87,076 86,190 Construction in progress 26,894 10,930 Other 14,501 14,110 2,079,690 2,061,554 Less accumulated depreciation 613,901 594,455 $ 1,465,789 $ 1,467,099 We capitalized $23.0 thousand and $46.0 thousand during the three months ended March 31, 2020 and 2019 , respectively, in interest attributable to construction projects. Depreciation expense was $20.3 million and $20.7 million for the three months ended March 31, 2020 and 2019

Intangible Assets

Intangible Assets	3 Months Ended
	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets Intangible assets include transportation agreements and customer relationships that represent a portion of the total purchase price of certain assets acquired from Delek in 2005, from HFC in 2008 prior to HEP becoming a consolidated VIE of HFC, from Plains in 2017, and from other minor acquisitions in 2018. The carrying amounts of our intangible assets are as follows: Useful Life March 31, December 31, (In thousands) Delek transportation agreement 30 years $ 59,933 $ 59,933 HFC transportation agreement 10-15 years 75,131 75,131 Customer relationships 10 years 69,683 69,683 Other 50 50 204,797 204,797 Less accumulated amortization 106,977 103,475 $ 97,820 $ 101,322 Amortization expense was $3.5 million for both of the three months ended March 31, 2020 and 2019 . We estimate amortization expense to be $14.0 million for each of the next two years, $9.9 million in 2023, and $9.1 million in 2024 and 2025. 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 variable interest entity of HFC; therefore, our basis in these agreements is zero and does not reflect a step-up in basis to fair value.

Employees, Retirement and Incen

Employees, Retirement and Incentive Plans	3 Months Ended
	Mar. 31, 2020
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 $2.2 million and $1.9 million for the three months ended March 31, 2020 and 2019 , respectively. Under HLS’s secondment agreement with HFC (the “Secondment Agreement”), certain employees of HFC are seconded to HLS to provide operational and maintenance services for certain of our processing, refining, pipeline and tankage assets, and HLS reimburses HFC for its prorated portion of the wages, benefits, and other costs related to these employees. We have a Long-Term Incentive Plan for employees and non-employee directors who perform services for us. The Long-Term Incentive Plan consists of four components: restricted or phantom units, performance units, unit options and unit appreciation rights. Our accounting policy for the recognition of compensation expense for awards with pro-rata vesting (a significant proportion of our awards) is to expense the costs ratably over the vesting periods. As of March 31, 2020 , 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 March 31, 2020 and 2019 , respectively. We currently purchase units in the open market instead of issuing new units for settlement of all unit awards under our Long-Term Incentive Plan. As of March 31, 2020 , 2,500,000 units were authorized to be granted under our Long-Term Incentive Plan, of which 1,116,919 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. Although full ownership of the units does not transfer to the recipients until the units vest, the recipients have distribution rights on these units from the date of grant, and the recipients of the restricted units have voting rights on the restricted units from the date of grant. The fair value of each restricted or phantom unit award is measured at the market price as of the date of grant and is amortized on a straight-line basis over the requisite service period for each separately vesting portion of the award. A summary of restricted and phantom unit activity and changes during the three months ended March 31, 2020 , is presented below: Restricted and Phantom Units Units Weighted Average Grant-Date Fair Value Outstanding at January 1, 2020 (nonvested) 145,205 $ 26.22 Vesting and transfer of full ownership to recipients (4,397 ) 30.29 Forfeited (3,267 ) 24.44 Outstanding at March 31, 2020 (nonvested) 137,541 $ 26.14 The grant date fair values of phantom units that were vested and transferred to recipients during the three months ended March 31, 2020 were $0.1 million . No restricted or phantom units were vested and transferred to recipients during the three months ended March 31, 2019 . As of March 31, 2020 , there was $1.9 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 1.4 years. Performance Units Under our Long-Term Incentive Plan, we grant performance units to selected officers who perform services for us. Performance units granted are payable in common units at the end of a three-year performance period based upon meeting certain criteria over the performance period. Under the terms of our performance unit grants, some awards are subject to the growth in our distributable cash flow per common unit over the performance period while other awards are subject to "financial performance" and "market performance." Financial performance is based on meeting certain earnings before interest, taxes, depreciation and amortization ("EBITDA") targets, while market performance is based on the relative standing of total unitholder return achieved by HEP compared to peer group companies. The number of units ultimately issued under these awards can range from 50% to 150% or 0% to 200%. As of March 31, 2020 , estimated unit payouts for outstanding nonvested performance unit awards ranged between 100% and 150% of the target number of performance units granted. We did not grant any performance units during the three months ended March 31, 2020 . Although common units are not transferred to the recipients until the performance units vest, the recipients have distribution rights with respect to the target number of performance units subject to the award from the date of grant at the same rate as distributions paid on our common units. A summary of performance unit activity and changes for the three months ended March 31, 2020 , is presented below: Performance Units Units Outstanding at January 1, 2020 (nonvested) 53,445 Vesting and transfer of common units to recipients (11,634 ) Outstanding at March 31, 2020 (nonvested) 41,811 The grant date fair value of performance units vested and transferred to recipients during the three months ended March 31, 2020 and 2019 was $0.4 million and $0.3 million , respectively. Based on the weighted-average fair value of performance units outstanding at March 31, 2020 , of $1.2 million , there was $0.5 million of total unrecognized compensation expense related to nonvested performance units, which is expected to be recognized over a weighted-average period of 1.8 years. During the three months ended March 31, 2020 , we did not purchase any of our common units in the open market for the issuance and settlement of unit awards under our Long-Term Incentive Plan.

Debt

Debt	3 Months Ended
	Mar. 31, 2020
Debt Instruments [Abstract]
Debt	Debt Credit Agreement We have a $1.4 billion senior secured revolving credit facility (the “Credit Agreement”) expiring in July 2022. The Credit Agreement is available to fund capital expenditures, investments, acquisitions, distribution payments and working capital and for general partnership purposes. The Credit Agreement is also available to fund letters of credit up to a $50 million sub-limit, and it contains an accordion feature giving us the ability to increase the size of the facility by up to $300 million with additional lender commitments. Our obligations under the Credit Agreement are collateralized by substantially all of our assets, and indebtedness under the Credit Agreement is guaranteed by our material, wholly-owned subsidiaries. The Credit Agreement requires us to maintain compliance with certain financial covenants consisting of total leverage, senior secured leverage, and interest coverage. It also limits or restricts our ability to engage in certain activities. If, at any time prior to the expiration of the Credit Agreement, HEP obtains two investment grade credit ratings, the Credit Agreement will become unsecured and many of the covenants, limitations, and restrictions will be eliminated. We may prepay all loans at any time without penalty, except for tranche breakage costs. If an event of default exists under the Credit Agreement, the lenders will be able to accelerate the maturity of all loans outstanding and exercise other rights and remedies. We were in compliance with the covenants as of March 31, 2020 . Senior Notes As of December 31, 2019 , we had $500 million aggregate principal amount of 6% senior unsecured notes due in 2024 (the "6% Senior Notes") outstanding. The 6% Senior Notes were unsecured and imposed 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. On February 4, 2020, we closed a private placement of $500 million in aggregate principal amount of 5% senior unsecured notes due in 2028 (the "5% Senior Notes"). On February 5, 2020, we redeemed the existing $500 million 6% Senior Notes at a redemption cost of $522.5 million, at which time we recognized a $25.9 million early extinguishment loss consisting of a $22.5 million debt redemption premium and unamortized financing costs of $3.4 million . We funded the $522.5 million redemption with net proceeds from the issuance of our 5% Senior Notes and borrowings under our Credit Agreement. The 5% 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 5% Senior Notes as of March 31, 2020 . At any time when the 5% Senior Notes are rated investment grade by either Moody’s or 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 5% Senior Notes. Indebtedness under the 5% 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: March 31, December 31, (In thousands) Credit Agreement Amount outstanding 1,010,500 $ 965,500 6% Senior Notes Principal — 500,000 Unamortized premium and debt issuance costs — (3,469 ) — 496,531 5% Senior Notes Principal 500,000 — Unamortized premium and debt issuance costs (8,346 ) — 491,654 — Total long-term debt 1,502,154 $ 1,462,031 Interest Expense and Other Debt Information Interest expense consists of the following components: Three Months Ended March 31, 2020 2019 (In thousands) Interest on outstanding debt: Credit Agreement $ 8,601 $ 10,372 6% Senior Notes 2,833 7,500 5% Senior Notes 4,167 — Amortization of discount and deferred debt issuance costs 799 766 Commitment fees 353 403 Interest on finance leases 1,037 27 Total interest incurred 17,790 19,068 Less capitalized interest 23 46 Net interest expense $ 17,767 $ 19,022 Cash paid for interest $ 25,168 $ 25,918

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2020
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 79% of our total revenues for the three months ended March 31, 2020 . Under these agreements, HFC agrees to transport, store and process throughput volumes of refined product, crude oil and feedstocks on our pipelines, terminals, tankage, loading rack facilities and refinery processing units that result in minimum annual payments to us. These minimum annual payments or revenues are subject to annual rate adjustments on July 1st each year generally based on increases or decreases in PPI or the FERC index. As of March 31, 2020 , these agreements with HFC require minimum annualized payments to us of $348.2 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 $101.4 million and $103.4 million for the three months ended March 31, 2020 and 2019 , 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 March 31, 2020 and 2019 , respectively. • We reimbursed HFC for costs of employees supporting our operations of $14.1 million and $13.6 million for the three months ended March 31, 2020 and 2019 , respectively. • HFC reimbursed us $3.1 million and $2.1 million for the three months ended March 31, 2020 and 2019 , respectively, for expense and capital projects. • We distributed $37.6 million and $37.3 million in the three months ended March 31, 2020 and 2019 , respectively, to HFC as regular distributions on its common units. • Accounts receivable from HFC were $38.4 million and $49.7 million at March 31, 2020 , and December 31, 2019 , respectively. • Accounts payable to HFC were $6.4 million and $16.7 million at March 31, 2020 , and December 31, 2019 , respectively. • Deferred revenue in the consolidated balance sheets at March 31, 2020 and December 31, 2019 , included $0.2 million and $0.5 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 the three months ended March 31, 2020 and 2019 . • We received sales-type lease payments of $2.4 million from HFC that were not included in revenues for the three months ended March 31, 2020 . • On October 31, 2017, we closed on an equity restructuring transaction with HEP Logistics, a wholly-owned subsidiary of HFC and the general partner of HEP, pursuant to which the incentive distribution rights 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. This waiver of limited partner cash distributions will expire after the cash distribution for the second quarter of 2020, which will be made during the third quarter of 2020.

Partners' Equity, Income Alloca

Partners' Equity, Income Allocations and Cash Distributions	3 Months Ended
	Mar. 31, 2020
Partners' Capital [Abstract]
Partners' Equity, Income Allocations and Cash Distributions	Partners’ Equity, Income Allocations and Cash Distributions As of March 31, 2020 , 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. 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 . As of March 31, 2020 , HEP has issued 2,413,153 units under this program, providing $82.3 million in gross proceeds. Allocations of Net Income Net income attributable to HEP is allocated to the partners based on their weighted-average ownership percentage during the period. Cash Distributions On April 23, 2020 , we announced our cash distribution for the first quarter of 2020 of $0.35 per unit. The distribution is payable on all common units and will be paid May 14, 2020 , to all unitholders of record on May 4, 2020 . 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 $34.5 million for the three months ended March 31, 2020 and was $68.2 million for the three months ended March 31, 2019 . Our distributions are declared subsequent to quarter end; therefore, these amounts do not reflect distributions paid during the respective period. As a master limited partnership, we distribute our available cash, which historically has exceeded our net income attributable to HEP because depreciation and amortization expense represents a non-cash charge against income. The result is a decline in our partners’ equity since our regular quarterly distributions have exceeded our quarterly net income attributable to HEP. Additionally, if the asset contributions and acquisitions from HFC had occurred while we were not a consolidated VIE of HFC, our acquisition cost, in excess of HFC’s historical basis in the transferred assets, would have been recorded in our financial statements at the time of acquisition as increases to our properties and equipment and intangible assets instead of decreases to our partners’ equity.

Net Income per Limited Partner

Net Income per Limited Partner Unit	3 Months Ended
	Mar. 31, 2020
Net Income per Limited Partner Unit [Abstract]
Net Income Per Limited Partner Unit	Net Income Per Limited Partner Unit Basic net income per unit applicable to the limited partners is calculated as net income attributable to the partners divided by the weighted average limited partners’ units outstanding. Diluted net income per unit assumes, when dilutive, the issuance of the net incremental units from restricted units, phantom units and performance 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 are immaterial for all periods presented. Net income per limited partner unit is computed as follows: Three Months Ended 2020 2019 (In thousands, except per unit data) Net income attributable to the partners $ 24,861 $ 51,182 Weighted average limited partners' units outstanding 105,440 105,440 Limited partners' per unit interest in earnings - basic and diluted $ 0.24 $ 0.49

Environmental

Environmental	3 Months Ended
	Mar. 31, 2020
Accrual for Environmental Loss Contingencies [Abstract]
Environmental	Environmental We expensed $0.2 million for the three months ended March 31, 2020 , for environmental remediation obligations, and we incurred no expenses for the three months ended March 31, 2019 . The accrued environmental liability, net of expected recoveries from indemnifying parties, reflected in our consolidated balance sheets was $5.5 million at both March 31, 2020 and December 31, 2019 , of which $3.3 million and $3.5 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 $0.4 million and $0.5 million for HFC indemnified liabilities for the periods ending March 31, 2020 and December 31, 2019 , respectively, and other assets included equal and offsetting balances representing amounts due from HFC related to indemnifications for environmental remediation liabilities.

Contingencies

Contingencies	3 Months Ended
	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies We are a party to various legal and regulatory proceedings, none of which we believe will have a material adverse impact on our financial condition, results of operations or cash flows.

Operating Segments

Operating Segments	3 Months Ended
	Mar. 31, 2020
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 2020 2019 (In thousands) Revenues: Pipelines and terminals - affiliate $ 81,544 $ 81,540 Pipelines and terminals - third-party 26,426 31,138 Refinery processing units - affiliate 19,884 21,819 Total segment revenues $ 127,854 $ 134,497 Segment operating income: Pipelines and terminals $ 58,903 $ 63,232 Refinery processing units 9,992 9,922 Total segment operating income 68,895 73,154 Unallocated general and administrative expenses (2,702 ) (2,620 ) Interest and financing costs, net (15,549 ) (18,494 ) Loss on early extinguishment of debt (25,915 ) — Equity in earnings of equity method investments 1,714 2,100 Gain (loss) on sale of assets and other 506 (310 ) Income before income taxes $ 26,949 $ 53,830 Capital Expenditures: Pipelines and terminals $ 18,618 $ 10,718 Refinery processing units 324 — Total capital expenditures $ 18,942 $ 10,718 March 31, 2020 December 31, 2019 (In thousands) Identifiable assets: Pipelines and terminals (1) $ 1,732,984 $ 1,749,843 Refinery processing units 302,654 305,897 Other 152,646 143,492 Total identifiable assets $ 2,188,284 $ 2,199,232 (1) Includes goodwill of $270.3 million as of March 31, 2020 and December 31, 2019 .

Supplemental Guarantor _ Non-Gu

Supplemental Guarantor / Non-Guarantor Financial Information	3 Months Ended
	Mar. 31, 2020
Supplemental Guarantor / Non-Guarantor Financial Information [Abstract]
Supplemental Guarantor / Non-Guarantor Financial Information	Supplemental Guarantor/Non-Guarantor Financial Information Obligations of HEP (“Parent”) under both the 6% and 5% Senior Notes have been jointly and severally guaranteed by each of its direct and indirect 100% owned subsidiaries (“Guarantor Subsidiaries”). These guarantees are full and unconditional, subject to certain customary release provisions. These circumstances include (i) when a Guarantor Subsidiary is sold or sells all or substantially all of its assets, (ii) when a Guarantor Subsidiary is declared “unrestricted” for covenant purposes, (iii) when a Guarantor Subsidiary’s guarantee of other indebtedness is terminated or released and (iv) when the requirements for legal defeasance or covenant defeasance or to discharge the senior notes have been satisfied. The following financial information presents condensed consolidating balance sheets, statements of comprehensive income, and statements of cash flows of the Parent, the Guarantor Subsidiaries and the Non-Guarantor Subsidiaries. The information has been presented as if the Parent accounted for its ownership in the Guarantor Subsidiaries, and the Guarantor Restricted Subsidiaries accounted for the ownership of the Non-Guarantor Non-Restricted Subsidiaries, using the equity method of accounting. Condensed Consolidating Balance Sheet March 31, 2020 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 1,722 $ (1,152 ) $ 18,712 $ — $ 19,282 Accounts receivable — 49,018 5,988 (962 ) 54,044 Prepaid and other current assets 445 6,483 620 7,548 Total current assets 2,167 54,349 25,320 (962 ) 80,874 Properties and equipment, net — 1,123,996 341,793 — 1,465,789 Operating lease right-of-use assets 0 — 3,379 208 — 3,587 Net investment in leases — 134,108 — — 134,108 Investment in subsidiaries 1,837,112 277,876 — (2,114,988 ) — Intangible assets, net — 97,820 — — 97,820 Goodwill — 270,336 — — 270,336 Equity method investments — 84,526 39,054 — 123,580 Other assets 6,110 6,080 — — 12,190 Total assets $ 1,845,389 $ 2,052,470 $ 406,375 $ (2,115,950 ) $ 2,188,284 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 13,363 $ 13,541 $ (962 ) $ 25,942 Accrued interest 4,695 — — — 4,695 Deferred revenue — 10,510 300 — 10,810 Accrued property taxes — 3,845 1,862 — 5,707 Current operating lease liabilities — 1,167 68 — 1,235 Current finance lease liabilities — 3,238 — — 3,238 Other current liabilities 121 2,923 21 — 3,065 Total current liabilities 4,816 35,046 15,792 (962 ) 54,692 Long-term debt 1,502,154 — — — 1,502,154 Noncurrent operating lease liabilities — 2,709 — — 2,709 Noncurrent finance lease liabilities — 70,640 — — 70,640 Other long-term liabilities 260 11,658 532 — 12,450 Deferred revenue — 45,078 — — 45,078 Class B unit — 50,227 — — 50,227 Equity - partners 338,159 1,837,112 277,876 (2,114,988 ) 338,159 Equity - noncontrolling interest — — 112,175 — 112,175 Total liabilities and equity $ 1,845,389 $ 2,052,470 $ 406,375 $ (2,115,950 ) $ 2,188,284 Condensed Consolidating Balance Sheet December 31, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 4,790 $ (709 ) $ 9,206 $ — $ 13,287 Accounts receivable — 60,229 8,549 (331 ) 68,447 Prepaid and other current assets 282 6,710 637 — 7,629 Total current assets 5,072 66,230 18,392 (331 ) 89,363 Properties and equipment, net — 1,133,534 333,565 — 1,467,099 Operating lease right-of-use assets — 3,243 12 — 3,255 Net investment in leases — 134,886 — — 134,886 Investment in subsidiaries 1,844,812 275,279 — (2,120,091 ) — Intangible assets, net — 101,322 — — 101,322 Goodwill — 270,336 — — 270,336 Equity method investments — 82,987 37,084 — 120,071 Other assets 6,722 6,178 — — 12,900 Total assets $ 1,856,606 $ 2,073,995 $ 389,053 $ (2,120,422 ) $ 2,199,232 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 29,895 $ 4,991 $ (331 ) $ 34,555 Accrued interest 13,206 — — — 13,206 Deferred revenue — 9,740 650 — 10,390 Accrued property taxes — 2,737 1,062 — 3,799 Current operating lease liabilities — 1,114 12 — 1,126 Current finance lease liabilities — 3,224 — — 3,224 Other current liabilities 6 2,293 6 — 2,305 Total current liabilities 13,212 49,003 6,721 (331 ) 68,605 Long-term debt 1,462,031 — — — 1,462,031 Noncurrent operating lease liabilities — 2,482 — — 2,482 Noncurrent finance lease liabilities — 70,475 — — 70,475 Other long-term liabilities 260 12,150 398 — 12,808 Deferred revenue — 45,681 — — 45,681 Class B unit — 49,392 — — 49,392 Equity - partners 381,103 1,844,812 275,279 (2,120,091 ) 381,103 Equity - noncontrolling interest — — 106,655 — 106,655 Total liabilities and equity $ 1,856,606 $ 2,073,995 $ 389,053 $ (2,120,422 ) $ 2,199,232 Condensed Consolidating Statement of Comprehensive Income Three Months Ended March 31, 2020 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 94,755 $ 6,673 $ — $ 101,428 Third parties — 19,155 7,271 — 26,426 — 113,910 13,944 — 127,854 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 31,131 3,850 — 34,981 Depreciation and amortization — 19,753 4,225 — 23,978 General and administrative 1,099 1,603 — — 2,702 1,099 52,487 8,075 — 61,661 Operating income (loss) (1,099 ) 61,423 5,869 — 66,193 Other income (expense): Equity in earnings of subsidiaries 68,535 4,295 — (72,830 ) — Equity in earnings of equity method investments — 2,088 (374 ) — 1,714 Interest expense (16,730 ) (1,037 ) — — (17,767 ) Interest income — 2,218 — — 2,218 Loss on early extinguishment of debt (25,915 ) — — — (25,915 ) Gain on sale of assets and other 70 420 16 — 506 25,960 7,984 (358 ) (72,830 ) (39,244 ) Income before income taxes 24,861 69,407 5,511 (72,830 ) 26,949 State income tax expense — (37 ) — — (37 ) Net income 24,861 69,370 5,511 (72,830 ) 26,912 Allocation of net income attributable to noncontrolling interests — (835 ) (1,216 ) — (2,051 ) Net income attributable to the partners $ 24,861 $ 68,535 $ 4,295 $ (72,830 ) $ 24,861 Condensed Consolidating Statement of Comprehensive Income Three Months Ended March 31, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 97,393 $ 5,966 $ — $ 103,359 Third parties — 22,065 9,073 — 31,138 — 119,458 15,039 — 134,497 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 34,077 3,442 — 37,519 Depreciation and amortization 19,536 4,288 — 23,824 General and administrative 1,076 1,544 — — 2,620 1,076 55,157 7,730 — 63,963 Operating income (loss) (1,076 ) 64,301 7,309 — 70,534 Other income (expense): Equity in earnings of subsidiaries 71,299 5,496 — (76,795 ) — Equity in earnings of equity method investments — 2,100 — — 2,100 Interest expense (19,041 ) 19 — — (19,022 ) Interest income — 528 — — 528 Gain (loss) on sale of assets and other — (329 ) 19 — (310 ) 52,258 7,814 19 (76,795 ) (16,704 ) Income before income taxes 51,182 72,115 7,328 (76,795 ) 53,830 State income tax expense — (36 ) — — (36 ) Net income 51,182 72,079 7,328 (76,795 ) 53,794 Allocation of net income attributable to noncontrolling interests — (780 ) (1,832 ) — (2,612 ) Net income attributable to the partners $ 51,182 $ 71,299 $ 5,496 $ (76,795 ) $ 51,182 Condensed Consolidating Statement of Cash Flows Three Months Ended March 31, 2020 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Cash flows from operating activities $ (24,974 ) $ 85,061 $ 22,243 $ (4,383 ) $ 77,947 Cash flows from investing activities Additions to properties and equipment — (5,942 ) (13,000 ) — (18,942 ) Investment in Cushing Connect — (7,304 ) (2,345 ) 7,304 (2,345 ) Distributions from UNEV in excess of earnings — 4,617 — (4,617 ) — Proceeds from sale of assets — 417 — — 417 — (8,212 ) (15,345 ) 2,687 (20,870 ) Cash flows from financing activities Net borrowings under credit agreement 45,000 — — — 45,000 Net intercompany financing activities 76,196 (76,196 ) — — — Redemption of senior notes (522,500 ) — — — (522,500 ) Proceeds from issuance of senior notes 500,000 — — — 500,000 Contribution from general partner 354 — 7,304 (7,304 ) 354 Contribution from noncontrolling interest — — 7,304 — 7,304 Distributions to HEP unitholders (68,519 ) — — — (68,519 ) Distributions to noncontrolling interests — — (12,000 ) 9,000 (3,000 ) Units withheld for tax withholding obligations (147 ) — — — (147 ) Deferred financing costs (8,478 ) — — — (8,478 ) Payments on finance leases — (1,096 ) — — (1,096 ) 21,906 (77,292 ) 2,608 1,696 (51,082 ) Cash and cash equivalents Increase (decrease) for the period (3,068 ) (443 ) 9,506 — 5,995 Beginning of period 4,790 (709 ) 9,206 — 13,287 End of period $ 1,722 $ (1,152 ) $ 18,712 $ — $ 19,282 Condensed Consolidating Statement of Cash Flows Three Months Ended March 31, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Cash flows from operating activities $ (26,584 ) $ 91,226 $ 12,009 $ (5,496 ) $ 71,155 Cash flows from investing activities Additions to properties and equipment — (10,564 ) (154 ) — (10,718 ) Distributions from UNEV in excess of earnings — 3,504 — (3,504 ) — Proceeds from sale of assets — 9 — — 9 Distributions in excess of equity in earnings of equity investments — 395 — — 395 — (6,656 ) (154 ) (3,504 ) (10,314 ) Cash flows from financing activities Net repayments under credit agreement 19,000 — — — 19,000 Net intercompany financing activities 75,678 (75,678 ) — — — Distributions to HEP unitholders (67,975 ) — — — (67,975 ) Distributions to noncontrolling interests — — (12,000 ) 9,000 (3,000 ) Units withheld for tax withholding obligations (119 ) — — — (119 ) Payments on finance leases — (252 ) — — (252 ) 26,584 (75,930 ) (12,000 ) 9,000 (52,346 ) Cash and cash equivalents Increase (decrease) for the period — 8,640 (145 ) — 8,495 Beginning of period 2 — 3,043 — 3,045 End of period $ 2 $ 8,640 $ 2,898 $ — $ 11,540

Description of Business and P_2

Description of Business and Presentation of Financial Statements (Policies)	3 Months Ended
	Mar. 31, 2020
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, and we elected to adopt using the modified retrospective 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 and the short-term lease recognition practical expedient, which allow an entity to not recognize on the balance sheet leases with a term of 12 months or less. Upon adoption of this standard, we recognized $78.4 million of lease liabilities and corresponding right-of-use assets on our consolidated balance sheet. Adoption of this standard did not have a material impact on our results of operations or cash flows. See Notes 3 and 4 for additional information on our lease policies.
New Accounting Pronouncements	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. We adopted this standard effective January 1, 2020, and adoption of the standard did not have a material impact on our financial condition, results of operations or cash flows.

Revenues (Tables)

Revenues (Tables)	3 Months Ended
	Mar. 31, 2020
Revenue from Contract with Customer [Abstract]
Schedule of Contract Asset and Contract Liability Balances	Our consolidated balance sheets included the contract assets and liabilities in the table below: March 31, December 31, (In thousands) Contract assets $ 5,870 $ 5,675 Contract liabilities $ (300 ) $ (650 )
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 2020 $ 277 2021 359 2022 331 2023 295 2024 257 2025 186 Thereafter 639 Total $ 2,344
Schedule of Disaggregated Revenue	Disaggregated revenues were as follows: Three Months Ended 2020 2019 (In thousands) Pipelines $ 70,472 $ 75,100 Terminals, tanks and loading racks 37,498 37,578 Refinery processing units 19,884 21,819 $ 127,854 $ 134,497

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Schedule of Supplemental Balance Sheet Information	Supplemental balance sheet information related to leases was as follows (in thousands, except for lease term and discount rate): March 31, 2020 December 31, 2019 Operating leases: Operating lease right-of-use assets, net $ 3,587 3,255 Current operating lease liabilities 1,235 1,126 Noncurrent operating lease liabilities 2,709 2,482 Total operating lease liabilities $ 3,944 3,608 Finance leases: Properties and equipment $ 7,388 6,968 Accumulated amortization (3,934 ) (4,547 ) Properties and equipment, net $ 3,454 2,421 Current finance lease liabilities $ 3,238 3,224 Noncurrent finance lease liabilities 70,640 70,475 Total finance lease liabilities $ 73,878 73,699 Weighted average remaining lease term (in years) Operating leases 6.2 6.5 Finance leases 16.6 17.0 Weighted average discount rate Operating leases 4.8% 5.0% Finance leases 5.6% 6.0%
Schedule of Supplemental Cash Flow Information and Components of Lease Expense	The components of lease expense were as follows: Three Months Ended Three Months Ended March 31, 2019 (In thousands) Operating lease costs $ 273 1,770 Finance lease costs Amortization of assets 242 244 Interest on lease liabilities 1,037 27 Variable lease cost 49 35 Total net lease cost $ 1,601 2,076 Supplemental cash flow and other information related to leases were as follows: Three Months Ended 2020 2019 (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 282 $ 1,795 Operating cash flows on finance leases $ 1,077 $ 27 Financing cash flows on finance leases $ 1,096 $ 252
Schedule of Operating Lease Maturities	Maturities of lease liabilities were as follows: March 31, 2020 Operating Finance (In thousands) 2020 $ 722 $ 5,430 2021 963 7,333 2022 628 7,207 2023 544 7,254 2024 494 6,774 2025 and thereafter 1,184 80,313 Total lease payments 4,535 114,311 Less: Imputed interest (591 ) (40,433 ) Total lease obligations 3,944 73,878 Less: Current obligations (1,235 ) (3,238 ) Long-term lease obligations $ 2,709 $ 70,640
Schedule of Finance Lease Maturities	Maturities of lease liabilities were as follows: March 31, 2020 Operating Finance (In thousands) 2020 $ 722 $ 5,430 2021 963 7,333 2022 628 7,207 2023 544 7,254 2024 494 6,774 2025 and thereafter 1,184 80,313 Total lease payments 4,535 114,311 Less: Imputed interest (591 ) (40,433 ) Total lease obligations 3,944 73,878 Less: Current obligations (1,235 ) (3,238 ) Long-term lease obligations $ 2,709 $ 70,640
Schedule of Lease Income	Lease income recognized was as follows: Three Months Ended Three Months Ended March 31, 2019 (In thousands) Operating lease revenues $ 91,388 $ 94,295 Direct financing lease interest income $ 524 $ 509 Sales-type lease interest income $ 1,655 $ — Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable $ 1,797 $ —
Schedule of Minimum Undiscounted Lease Payments	Annual minimum undiscounted lease payments under our leases were as follows as of March 31, 2020 : Operating Finance Sales-type Years Ending December 31, (In thousands) Remainder of 2020 $ 233,353 $ 1,586 $ 7,126 2021 305,811 2,128 9,501 2022 303,468 2,145 9,501 2023 272,784 2,162 9,501 2024 235,009 2,179 9,501 Thereafter 728,110 40,787 42,754 Total $ 2,078,535 $ 50,987 $ 87,884
Schedule of Net Investment in Leases	Net investments in leases recorded on our balance sheet were composed of the following: March 31, 2020 December 31, 2019 Sales-type Leases Direct Financing Leases Sales-type Leases Direct Financing Leases (In thousands) (In thousands) Lease receivables (1) $ 67,092 $ 16,499 $ 68,457 $ 16,511 Unguaranteed residual assets 53,577 — 52,933 — Net investment in leases $ 120,669 $ 16,499 $ 121,390 $ 16,511 (1) Current portion of lease receivables included in prepaid and other current assets on the balance sheet.

Financial Instruments (Tables)

Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2020
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Financial Instruments Measured on Recurring Basis	The carrying amounts and estimated fair values of our senior notes were as follows: March 31, 2020 December 31, 2019 Financial Instrument Fair Value Input Level Carrying Value Fair Value Carrying Value Fair Value (In thousands) Liabilities: 6% Senior Notes Level 2 — — 496,531 522,045 5% Senior Notes Level 2 491,654 416,795 — —

Properties and Equipment (Table

Properties and Equipment (Tables)	3 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of Properties and Equipment	The carrying amounts of our properties and equipment are as follows: March 31, December 31, (In thousands) Pipelines, terminals and tankage $ 1,602,189 $ 1,602,231 Refinery assets 349,030 348,093 Land and right of way 87,076 86,190 Construction in progress 26,894 10,930 Other 14,501 14,110 2,079,690 2,061,554 Less accumulated depreciation 613,901 594,455 $ 1,465,789 $ 1,467,099

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets by Major Class	The carrying amounts of our intangible assets are as follows: Useful Life March 31, December 31, (In thousands) Delek transportation agreement 30 years $ 59,933 $ 59,933 HFC transportation agreement 10-15 years 75,131 75,131 Customer relationships 10 years 69,683 69,683 Other 50 50 204,797 204,797 Less accumulated amortization 106,977 103,475 $ 97,820 $ 101,322

Employees, Retirement and Inc_2

Employees, Retirement and Incentive Plans (Tables)	3 Months Ended
	Mar. 31, 2020
Share-based Payment Arrangement [Abstract]
Schedule of Nonvested Restricted Stock Units Activity	A summary of restricted and phantom unit activity and changes during the three months ended March 31, 2020 , is presented below: Restricted and Phantom Units Units Weighted Average Grant-Date Fair Value Outstanding at January 1, 2020 (nonvested) 145,205 $ 26.22 Vesting and transfer of full ownership to recipients (4,397 ) 30.29 Forfeited (3,267 ) 24.44 Outstanding at March 31, 2020 (nonvested) 137,541 $ 26.14
Schedule of Nonvested Performance-based Units Activity	A summary of performance unit activity and changes for the three months ended March 31, 2020 , is presented below: Performance Units Units Outstanding at January 1, 2020 (nonvested) 53,445 Vesting and transfer of common units to recipients (11,634 ) Outstanding at March 31, 2020 (nonvested) 41,811

Debt (Tables)

Debt (Tables)	3 Months Ended
	Mar. 31, 2020
Debt Instruments [Abstract]
Schedule of Long-term Debt Instruments	The carrying amounts of our long-term debt was as follows: March 31, December 31, (In thousands) Credit Agreement Amount outstanding 1,010,500 $ 965,500 6% Senior Notes Principal — 500,000 Unamortized premium and debt issuance costs — (3,469 ) — 496,531 5% Senior Notes Principal 500,000 — Unamortized premium and debt issuance costs (8,346 ) — 491,654 — Total long-term debt 1,502,154 $ 1,462,031
Schedule of Interest Expense and Other Debt Information	Interest expense consists of the following components: Three Months Ended March 31, 2020 2019 (In thousands) Interest on outstanding debt: Credit Agreement $ 8,601 $ 10,372 6% Senior Notes 2,833 7,500 5% Senior Notes 4,167 — Amortization of discount and deferred debt issuance costs 799 766 Commitment fees 353 403 Interest on finance leases 1,037 27 Total interest incurred 17,790 19,068 Less capitalized interest 23 46 Net interest expense $ 17,767 $ 19,022 Cash paid for interest $ 25,168 $ 25,918

Net Income per Limited Partne_2

Net Income per Limited Partner Unit (Tables)	3 Months Ended
	Mar. 31, 2020
Net Income per Limited Partner Unit [Abstract]
Schedule of Allocation to Limited Partner Interest in Net Income	Net income per limited partner unit is computed as follows: Three Months Ended 2020 2019 (In thousands, except per unit data) Net income attributable to the partners $ 24,861 $ 51,182 Weighted average limited partners' units outstanding 105,440 105,440 Limited partners' per unit interest in earnings - basic and diluted $ 0.24 $ 0.49

Operating Segments (Tables)

Operating Segments (Tables)	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Three Months Ended 2020 2019 (In thousands) Revenues: Pipelines and terminals - affiliate $ 81,544 $ 81,540 Pipelines and terminals - third-party 26,426 31,138 Refinery processing units - affiliate 19,884 21,819 Total segment revenues $ 127,854 $ 134,497 Segment operating income: Pipelines and terminals $ 58,903 $ 63,232 Refinery processing units 9,992 9,922 Total segment operating income 68,895 73,154 Unallocated general and administrative expenses (2,702 ) (2,620 ) Interest and financing costs, net (15,549 ) (18,494 ) Loss on early extinguishment of debt (25,915 ) — Equity in earnings of equity method investments 1,714 2,100 Gain (loss) on sale of assets and other 506 (310 ) Income before income taxes $ 26,949 $ 53,830 Capital Expenditures: Pipelines and terminals $ 18,618 $ 10,718 Refinery processing units 324 — Total capital expenditures $ 18,942 $ 10,718 March 31, 2020 December 31, 2019 (In thousands) Identifiable assets: Pipelines and terminals (1) $ 1,732,984 $ 1,749,843 Refinery processing units 302,654 305,897 Other 152,646 143,492 Total identifiable assets $ 2,188,284 $ 2,199,232 (1) Includes goodwill of $270.3 million as of March 31, 2020 and December 31, 2019 .

Supplemental Guarantor _ Non-_2

Supplemental Guarantor / Non-Guarantor Financial Information (Tables)	3 Months Ended
	Mar. 31, 2020
Supplemental Guarantor / Non-Guarantor Financial Information [Abstract]
Condensed Consolidating Balance Sheet	Condensed Consolidating Balance Sheet March 31, 2020 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 1,722 $ (1,152 ) $ 18,712 $ — $ 19,282 Accounts receivable — 49,018 5,988 (962 ) 54,044 Prepaid and other current assets 445 6,483 620 7,548 Total current assets 2,167 54,349 25,320 (962 ) 80,874 Properties and equipment, net — 1,123,996 341,793 — 1,465,789 Operating lease right-of-use assets 0 — 3,379 208 — 3,587 Net investment in leases — 134,108 — — 134,108 Investment in subsidiaries 1,837,112 277,876 — (2,114,988 ) — Intangible assets, net — 97,820 — — 97,820 Goodwill — 270,336 — — 270,336 Equity method investments — 84,526 39,054 — 123,580 Other assets 6,110 6,080 — — 12,190 Total assets $ 1,845,389 $ 2,052,470 $ 406,375 $ (2,115,950 ) $ 2,188,284 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 13,363 $ 13,541 $ (962 ) $ 25,942 Accrued interest 4,695 — — — 4,695 Deferred revenue — 10,510 300 — 10,810 Accrued property taxes — 3,845 1,862 — 5,707 Current operating lease liabilities — 1,167 68 — 1,235 Current finance lease liabilities — 3,238 — — 3,238 Other current liabilities 121 2,923 21 — 3,065 Total current liabilities 4,816 35,046 15,792 (962 ) 54,692 Long-term debt 1,502,154 — — — 1,502,154 Noncurrent operating lease liabilities — 2,709 — — 2,709 Noncurrent finance lease liabilities — 70,640 — — 70,640 Other long-term liabilities 260 11,658 532 — 12,450 Deferred revenue — 45,078 — — 45,078 Class B unit — 50,227 — — 50,227 Equity - partners 338,159 1,837,112 277,876 (2,114,988 ) 338,159 Equity - noncontrolling interest — — 112,175 — 112,175 Total liabilities and equity $ 1,845,389 $ 2,052,470 $ 406,375 $ (2,115,950 ) $ 2,188,284 Condensed Consolidating Balance Sheet December 31, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 4,790 $ (709 ) $ 9,206 $ — $ 13,287 Accounts receivable — 60,229 8,549 (331 ) 68,447 Prepaid and other current assets 282 6,710 637 — 7,629 Total current assets 5,072 66,230 18,392 (331 ) 89,363 Properties and equipment, net — 1,133,534 333,565 — 1,467,099 Operating lease right-of-use assets — 3,243 12 — 3,255 Net investment in leases — 134,886 — — 134,886 Investment in subsidiaries 1,844,812 275,279 — (2,120,091 ) — Intangible assets, net — 101,322 — — 101,322 Goodwill — 270,336 — — 270,336 Equity method investments — 82,987 37,084 — 120,071 Other assets 6,722 6,178 — — 12,900 Total assets $ 1,856,606 $ 2,073,995 $ 389,053 $ (2,120,422 ) $ 2,199,232 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 29,895 $ 4,991 $ (331 ) $ 34,555 Accrued interest 13,206 — — — 13,206 Deferred revenue — 9,740 650 — 10,390 Accrued property taxes — 2,737 1,062 — 3,799 Current operating lease liabilities — 1,114 12 — 1,126 Current finance lease liabilities — 3,224 — — 3,224 Other current liabilities 6 2,293 6 — 2,305 Total current liabilities 13,212 49,003 6,721 (331 ) 68,605 Long-term debt 1,462,031 — — — 1,462,031 Noncurrent operating lease liabilities — 2,482 — — 2,482 Noncurrent finance lease liabilities — 70,475 — — 70,475 Other long-term liabilities 260 12,150 398 — 12,808 Deferred revenue — 45,681 — — 45,681 Class B unit — 49,392 — — 49,392 Equity - partners 381,103 1,844,812 275,279 (2,120,091 ) 381,103 Equity - noncontrolling interest — — 106,655 — 106,655 Total liabilities and equity $ 1,856,606 $ 2,073,995 $ 389,053 $ (2,120,422 ) $ 2,199,232
Condensed Consolidating Statement of Comprehensive Income	Condensed Consolidating Statement of Comprehensive Income Three Months Ended March 31, 2020 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 94,755 $ 6,673 $ — $ 101,428 Third parties — 19,155 7,271 — 26,426 — 113,910 13,944 — 127,854 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 31,131 3,850 — 34,981 Depreciation and amortization — 19,753 4,225 — 23,978 General and administrative 1,099 1,603 — — 2,702 1,099 52,487 8,075 — 61,661 Operating income (loss) (1,099 ) 61,423 5,869 — 66,193 Other income (expense): Equity in earnings of subsidiaries 68,535 4,295 — (72,830 ) — Equity in earnings of equity method investments — 2,088 (374 ) — 1,714 Interest expense (16,730 ) (1,037 ) — — (17,767 ) Interest income — 2,218 — — 2,218 Loss on early extinguishment of debt (25,915 ) — — — (25,915 ) Gain on sale of assets and other 70 420 16 — 506 25,960 7,984 (358 ) (72,830 ) (39,244 ) Income before income taxes 24,861 69,407 5,511 (72,830 ) 26,949 State income tax expense — (37 ) — — (37 ) Net income 24,861 69,370 5,511 (72,830 ) 26,912 Allocation of net income attributable to noncontrolling interests — (835 ) (1,216 ) — (2,051 ) Net income attributable to the partners $ 24,861 $ 68,535 $ 4,295 $ (72,830 ) $ 24,861 Condensed Consolidating Statement of Comprehensive Income Three Months Ended March 31, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 97,393 $ 5,966 $ — $ 103,359 Third parties — 22,065 9,073 — 31,138 — 119,458 15,039 — 134,497 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 34,077 3,442 — 37,519 Depreciation and amortization 19,536 4,288 — 23,824 General and administrative 1,076 1,544 — — 2,620 1,076 55,157 7,730 — 63,963 Operating income (loss) (1,076 ) 64,301 7,309 — 70,534 Other income (expense): Equity in earnings of subsidiaries 71,299 5,496 — (76,795 ) — Equity in earnings of equity method investments — 2,100 — — 2,100 Interest expense (19,041 ) 19 — — (19,022 ) Interest income — 528 — — 528 Gain (loss) on sale of assets and other — (329 ) 19 — (310 ) 52,258 7,814 19 (76,795 ) (16,704 ) Income before income taxes 51,182 72,115 7,328 (76,795 ) 53,830 State income tax expense — (36 ) — — (36 ) Net income 51,182 72,079 7,328 (76,795 ) 53,794 Allocation of net income attributable to noncontrolling interests — (780 ) (1,832 ) — (2,612 ) Net income attributable to the partners $ 51,182 $ 71,299 $ 5,496 $ (76,795 ) $ 51,182
Condensed Consolidating Statement of Cash Flows	Condensed Consolidating Statement of Cash Flows Three Months Ended March 31, 2020 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Cash flows from operating activities $ (24,974 ) $ 85,061 $ 22,243 $ (4,383 ) $ 77,947 Cash flows from investing activities Additions to properties and equipment — (5,942 ) (13,000 ) — (18,942 ) Investment in Cushing Connect — (7,304 ) (2,345 ) 7,304 (2,345 ) Distributions from UNEV in excess of earnings — 4,617 — (4,617 ) — Proceeds from sale of assets — 417 — — 417 — (8,212 ) (15,345 ) 2,687 (20,870 ) Cash flows from financing activities Net borrowings under credit agreement 45,000 — — — 45,000 Net intercompany financing activities 76,196 (76,196 ) — — — Redemption of senior notes (522,500 ) — — — (522,500 ) Proceeds from issuance of senior notes 500,000 — — — 500,000 Contribution from general partner 354 — 7,304 (7,304 ) 354 Contribution from noncontrolling interest — — 7,304 — 7,304 Distributions to HEP unitholders (68,519 ) — — — (68,519 ) Distributions to noncontrolling interests — — (12,000 ) 9,000 (3,000 ) Units withheld for tax withholding obligations (147 ) — — — (147 ) Deferred financing costs (8,478 ) — — — (8,478 ) Payments on finance leases — (1,096 ) — — (1,096 ) 21,906 (77,292 ) 2,608 1,696 (51,082 ) Cash and cash equivalents Increase (decrease) for the period (3,068 ) (443 ) 9,506 — 5,995 Beginning of period 4,790 (709 ) 9,206 — 13,287 End of period $ 1,722 $ (1,152 ) $ 18,712 $ — $ 19,282 Condensed Consolidating Statement of Cash Flows Three Months Ended March 31, 2019 Parent Guarantor Restricted Subsidiaries Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Cash flows from operating activities $ (26,584 ) $ 91,226 $ 12,009 $ (5,496 ) $ 71,155 Cash flows from investing activities Additions to properties and equipment — (10,564 ) (154 ) — (10,718 ) Distributions from UNEV in excess of earnings — 3,504 — (3,504 ) — Proceeds from sale of assets — 9 — — 9 Distributions in excess of equity in earnings of equity investments — 395 — — 395 — (6,656 ) (154 ) (3,504 ) (10,314 ) Cash flows from financing activities Net repayments under credit agreement 19,000 — — — 19,000 Net intercompany financing activities 75,678 (75,678 ) — — — Distributions to HEP unitholders (67,975 ) — — — (67,975 ) Distributions to noncontrolling interests — — (12,000 ) 9,000 (3,000 ) Units withheld for tax withholding obligations (119 ) — — — (119 ) Payments on finance leases — (252 ) — — (252 ) 26,584 (75,930 ) (12,000 ) 9,000 (52,346 ) Cash and cash equivalents Increase (decrease) for the period — 8,640 (145 ) — 8,495 Beginning of period 2 — 3,043 — 3,045 End of period $ 2 $ 8,640 $ 2,898 $ — $ 11,540

Description of Business and P_3

Description of Business and Presentation of Financial Statements - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019	Jan. 01, 2019
Other Ownership Interests [Line Items]
Ownership percentage, controlling interest	57.00%
Shares, Issued	37,250,000
Limited partner distribution	$ 2,500
Operating Lease, Liability	$ 3,944	$ 3,608	$ 78,400
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, 2020USD ($)
Subsequent Event
Business Acquisition [Line Items]
Payments to Acquire Interest in Joint Venture	$ 65

Revenues - Narrative (Details)

Revenues - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred revenue	$ 10,810		$ 10,390
Capital Units, Value	338,159		$ 381,103
Deferred revenue recognized	$ 7,500
Document Period End Date	Mar. 31, 2020
Deferred revenue recognized. billed prior period	$ 700	$ 600
Contract With Customer, Asset, Revenue Recognized	200
Services revenue	127,854	134,497
Operating Lease, Lease Income	93,200	94,300
Revenue, Remaining Performance Obligation, Amount	2,344,000
Shortfall Payments
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred revenue shortfalls billed	300
Service, Other
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Services revenue	$ 34,700	$ 40,200

Revenues - Narrative, Remaining

Revenues - Narrative, Remaining Performance Obligation (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract with Customer, Liability, Revenue Recognized	$ 7.5
Unfulfilled performance obligations	2,344
Contract With Customer, Liability, Revenue Recognized, Billed Prior Period	0.7	$ 0.6
Contract With Customer, Asset, Revenue Recognized	0.2
Shortfall Payments
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract with Customer, Liability	$ 0.3

Revenues - Schedule of Future P

Revenues - Schedule of Future Performance Obligations (Details) $ in Millions	Mar. 31, 2020USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations	$ 2,344
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations	$ 277
Unfulfilled performance obligations, expected timing	9 months
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	$ 359
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	$ 257
Unfulfilled performance obligations, expected timing	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligations	$ 186
Unfulfilled performance obligations, expected timing	1 year
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	$ 639
Unfulfilled performance obligations, expected timing

Revenues - Schedule of Contract

Revenues - Schedule of Contract Asset and Liability Balances (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Document Period End Date	Mar. 31, 2020
Contract With Customer, Liability, Revenue Recognized, Billed Prior Period	$ 700	$ 600
Contract assets	5,870		$ 5,675
Contract liabilities	(300)		$ (650)
Contract With Customer, Asset, Revenue Recognized	$ 200

Revenues - Schedule of Disaggre

Revenues - Schedule of Disaggregated Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	$ 127,854	$ 134,497
Pipelines
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	70,472	75,100
Terminals, tanks and loading racks
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	37,498	37,578
Refinery processing units
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	$ 19,884	$ 21,819

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Lessee, Lease, Description [Line Items]
Finance lease term	1 year
Operating lease renewal term	10 years
Capital Leased Assets, Gross	$ 7.4	$ 7
Capital Leases Accumulated Depreciation	$ 3.9	$ 4.5
Minimum
Lessee, Lease, Description [Line Items]
Operating lease term	1 year
Maximum
Lessee, Lease, Description [Line Items]
Operating lease term	25 years
Vehicles | Minimum
Lessee, Lease, Description [Line Items]
Operating lease term	33 months
Vehicles | Maximum
Lessee, Lease, Description [Line Items]
Operating lease term	48 months

Leases - Supplemental Balance S

Leases - Supplemental Balance Sheet (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Jan. 01, 2019
Operating leases:
Operating lease right-of-use assets	$ 3,587	$ 3,255
Current operating lease liabilities	1,235	1,126
Long-term lease obligations	2,709	2,482
Total operating lease liabilities	3,944	3,608	$ 78,400
Finance leases:
Properties, plants and equipment	7,388	6,968
Accumulated amortization	(3,934)	(4,547)
Properties, plants and equipment, net	3,454	2,421
Current finance lease liabilities	3,238	3,224
Noncurrent finance lease liabilities	70,640	70,475
Total finance lease liabilities	$ 73,878	$ 73,699
Weighted average remaining lease term (in years)
Operating leases	6 years 2 months 12 days	6 years 6 months
Finance leases	16 years 7 months 6 days	17 years
Weighted average discount rate
Operating leases	4.80%	5.00%
Finance leases	5.60%	6.00%

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating lease	$ 282	$ 1,795
Operating cash flows from finance leases	1,077	27
Financing cash flows from finance leases	$ 1,096	$ 252

Leases - Operating and Finance

Leases - Operating and Finance Lease Maturities (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Jan. 01, 2019
Operating
2019	$ 722
2020	963
2021	628
2022	544
2023	494
2024 and thereafter	1,184
Total lease payments	4,535
Less: Imputed interest	(591)
Total operating lease liabilities	3,944	$ 3,608	$ 78,400
Less: Current obligations	(1,235)	(1,126)
Long-term lease obligations	2,709	2,482
Finance
2019	5,430
2020	7,333
2021	7,207
2022	7,254
2023	6,774
2024 and thereafter	80,313
Total lease payments	114,311
Less: Imputed interest	(40,433)
Total finance lease liabilities	73,878	73,699
Less: Current obligations	(3,238)	(3,224)
Long-term lease obligations	$ 70,640	$ 70,475

Leases - Components of Lease Ex

Leases - Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Leases [Abstract]
Operating lease costs	$ 273	$ 1,770
Amortization of assets	242	244
Interest on lease liabilities	1,037	27
Variable Lease, Cost	49	35
Total net lease cost	$ 1,601	$ 2,076

Leases - Schedule of Lease Inco

Leases - Schedule of Lease Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Leases [Abstract]
Operating lease revenues	$ 91,388	$ 94,295
Direct financing lease interest income	524	509
Sales-type lease interest income	1,655	0
Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable	$ 1,797	$ 0

Leases - Schedule of Minimum Un

Leases - Schedule of Minimum Undiscounted Lease Payments (Details) $ in Thousands	Mar. 31, 2020USD ($)
Operating
Remainder of 2019	$ 233,353
2020	305,811
2021	303,468
2022	272,784
2023	235,009
Thereafter	728,110
Total	2,078,535
Finance
Sales-type and Direct Financing Leases, Lease Receivable, Fiscal Year Maturity [Abstract]
Remainder of 2019	1,586
2020	2,128
2021	2,145
2022	2,162
2023	2,179
Thereafter	40,787
Total	50,987
Sales-type
Sales-type and Direct Financing Leases, Lease Receivable, Fiscal Year Maturity [Abstract]
Remainder of 2019	7,126
2020	9,501
2021	9,501
2022	9,501
2023	9,501
Thereafter	42,754
Total	$ 87,884

Leases - Net Investments in Lea

Leases - Net Investments in Leases (Details) - USD ($) $ in Thousands		Mar. 31, 2020	Dec. 31, 2019
Sales-type Leases
Lessor, Lease, Description [Line Items]
Lease receivables	[1]	$ 67,092	$ 68,457
Unguaranteed residual assets		53,577	52,933
Net investment in leases		120,669	121,390
Direct Financing Leases
Lessor, Lease, Description [Line Items]
Lease receivables	[1]	16,499	16,511
Unguaranteed residual assets		0	0
Net investment in leases		$ 16,499	$ 16,511
[1]	Current portion of lease receivables included in prepaid and other current assets on the balance sheet.

Financial Instruments - Narrati

Financial Instruments - Narrative (Details) - Fair value inputs, Level 2 - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Carrying Value | 6% Senior notes
Debt Instrument [Line Items]
Financial Liabilities Fair Value Disclosure		$ 496,531
Carrying Value | Five Percent Senior Notes Due Two Thousand Twenty Eight [Member]
Debt Instrument [Line Items]
Financial Liabilities Fair Value Disclosure	$ 491,654
Fair Value | 6% Senior notes
Debt Instrument [Line Items]
Financial Liabilities Fair Value Disclosure	$ 416,795	$ 522,045

Properties and Equipment - Sche

Properties and Equipment - Schedule of Properties and Equipment (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	$ 2,079,690	$ 2,061,554
Less accumulated depreciation	613,901	594,455
Properties and equipment, net	1,465,789	1,467,099
Pipelines, terminals and tankage
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	1,602,189	1,602,231
Refinery assets
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	349,030	348,093
Land and right of way
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	87,076	86,190
Construction in progress
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	26,894	10,930
Other
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	$ 14,501	$ 14,110

Properties and Equipment - Narr

Properties and Equipment - Narrative (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Capitalized Interest Costs	$ 23,000	$ 46,000
Depreciation expense	$ 20,300,000	$ 20,700,000

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets, Net [Abstract]
Intangible assets, gross	$ 204,797	$ 204,797
Less accumulated amortization	106,977	103,475
Intangible assets, net	97,820	101,322
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) $ in Millions	3 Months Ended
	Mar. 31, 2020USD ($)
Finite-Lived Intangible Assets [Line Items]
Estimated amortization expense, year five	$ 9.9
Estimated amortization expense, after year five	9.1
Amortization expense	3.5
Cost, Amortization	14
Estimated amortization expense, year two	14
Estimated amortization expense, year three	14
Estimated amortization expense, year four	$ 14

Employees, Retirement and Inc_3

Employees, Retirement and Incentive Plans Retirement and Benefit Plan Costs (Details) $ in Millions	3 Months Ended
	Mar. 31, 2020USD ($)Componentsshares	Mar. 31, 2019USD ($)
Share-based Compensation Arrangements
Employee benefits and share-based compensation | $	$ 2.2	$ 1.9
Long-term Incentive Plan, Components | Components	4
Number of incentive-based award plans	2
Compensation costs of incentive awards | $	$ 0.5	$ 0.7
Deferred Bonus
Share-based Compensation Arrangements
Units authorized under equity-based compensation plans (new) | shares	2,500,000
Number of units available for grant | shares	1,116,919

Employees, Retirement and Inc_4

Employees, Retirement and Incentive Plans Restricted Units (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Restricted and Phantom Units
Share-based Compensation Arrangements
Nonvested restricted units outstanding	137,541	145,205
Vesting and transfer of common units to recipients	4,397
Vested in Period	$ 30.29
Weighted average grant date fair value	$ 26.14	$ 26.22
Forfeitures	3,267
Weighted Average Grant Date Fair Value - Forfeitures	$ 24.44
Total unrecognized compensation related to nonvested units	$ 1.9
Weighted average remaining contractual term (years)	1 year 4 months 24 days
Performance Shares [Member]
Share-based Compensation Arrangements
Nonvested restricted units outstanding	41,811	53,445
Vesting and transfer of common units to recipients	11,634
Total unrecognized compensation related to nonvested units	$ 0.5
Weighted average remaining contractual term (years)	1 year 9 months 18 days

Employees, Retirement and Inc_5

Employees, Retirement and Incentive Plans Performance Units (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Share-based Compensation Arrangement Instruments [Roll Forward]
Weighted Average Fair Value of Units Outstanding	$ 1.2
Performance Shares [Member]
Share-based Compensation Arrangements
Estimated Share Payouts Unit Awards Minimum	100.00%
Estimated Share Payouts Unit Awards Maximum	150.00%
Share-based Compensation Arrangement Instruments [Roll Forward]
Outstanding at January 1, 2020 (nonvested)	53,445
Vesting and transfer of common units to recipients	(11,634)
Outstanding at March 31, 2020 (nonvested)	41,811
Fair value of vested units transferred to recipients	$ 0.4	$ 0.3
Total unrecognized compensation related to nonvested units	$ 0.5
Weighted average remaining contractual term (years)	1 year 9 months 18 days
Restricted and Phantom Units
Share-based Compensation Arrangement Instruments [Roll Forward]
Outstanding at January 1, 2020 (nonvested)	145,205
Vesting and transfer of common units to recipients	(4,397)
Forfeitures	(3,267)
Outstanding at March 31, 2020 (nonvested)	137,541
Total unrecognized compensation related to nonvested units	$ 1.9
Weighted average remaining contractual term (years)	1 year 4 months 24 days

Debt - Senior Notes (Details)

Debt - Senior Notes (Details) - USD ($) $ in Thousands	Feb. 05, 2020	Mar. 31, 2020	Mar. 31, 2019	Feb. 04, 2020	Dec. 31, 2019
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
Document Period End Date		Mar. 31, 2020
Gain (Loss) on Extinguishment of Debt	$ 25,900	$ (25,915)	$ 0
Debt Instrument, Unamortized Premium	$ 22,500
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net				$ 3,400
Senior Notes Aggregate Redemption Amount				$ 522,500
6% Senior notes
Debt Instrument [Line Items]
Principal		$ 500,000			$ 500,000
Stated interest rate, senior notes		6.00%			6.00%
Five Percent Senior Notes Due Two Thousand Twenty Eight [Member]
Debt Instrument [Line Items]
Stated interest rate, senior notes				5.00%

Debt Long-Term Debt (Details)

Debt Long-Term Debt (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Document Period End Date	Mar. 31, 2020
Credit Agreement	$ 1,010,500	$ 965,500
Total long-term debt	1,502,154	1,462,031
6% Senior notes
Debt Instrument [Line Items]
Principal	500,000	500,000
Unamortized discount	$ (8,346)	$ (3,469)

Debt - Interest Rate Risk Manag

Debt - Interest Rate Risk Management (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Line of credit facility, amount outstanding	$ 1,010,500	$ 965,500

Debt - Interest Expense and Oth

Debt - Interest Expense and Other Debt Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Debt Instrument [Line Items]
Interest expense, debt	$ 17,790	$ 19,068
Less capitalized interest	23	46
Interest expense	17,767	19,022
Cash paid for interest	25,168	25,918
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Interest expense, debt	8,601	10,372
Senior Notes [Member] | 6% Senior notes
Debt Instrument [Line Items]
Interest expense, debt	2,833	7,500
Senior Notes [Member] | Five Percent Senior Notes Due Two Thousand Twenty Eight [Member]
Debt Instrument [Line Items]
Interest expense, debt	4,167
Amortization discount and deferred debt issuance costs [Member]
Debt Instrument [Line Items]
Interest expense, debt	799	766
Commitment Fees and Other [Member]
Debt Instrument [Line Items]
Interest expense, debt	353	403
Interest Expense [Member]
Debt Instrument [Line Items]
Interest expense, debt	$ 1,037	$ 27

Related Party Transactions - Na

Related Party Transactions - Narrative (Details) $ in Millions	3 Months Ended
	Mar. 31, 2020USD ($)yrshares	Dec. 31, 2019USD ($)	Mar. 31, 2019USD ($)
Related Party Transaction [Line Items]
Sales-type Lease, Revenue	$ 2.4
Concentration Risk, Percentage	79.00%
Document Period End Date	Mar. 31, 2020
Shares, Issued | shares	37,250,000
Administrative fee, related party	$ 2.6
Revenue from related parties	101.4		$ 103.4
Omnibus Agreement G & A expenses, related party	0.7		0.6
Employee expenses reimbursed to related party	14.1		13.6
Reimbursements received from related parties	3.1		2.1
Accounts receivable due from HFC	38.4	$ 49.7
Due to Affiliate	6.4	16.7
Lease Income	0.5
Limited Partners' Capital Account, Distribution Amount	2.5
Affiliated Entity
Related Party Transaction [Line Items]
Minimum annualized payments	348.2
Distributions to HEP unitholders	37.6		$ 37.3
Shortfall Payments
Related Party Transaction [Line Items]
Shortfall billings deferred revenue	$ 0.2	$ 0.5
Minimum
Related Party Transaction [Line Items]
Revenue service commitments expiration | yr	2,021
Maximum
Related Party Transaction [Line Items]
Revenue service commitments expiration | yr	2,036

Partners' Equity, Income Allo_2

Partners' Equity, Income Allocations and Cash Distributions - Issuances (Details) $ in Millions	3 Months Ended
	Mar. 31, 2020USD ($)shares
Partners' Capital [Abstract]
Common units held by HFC (in shares) | shares	59,630,030
Ownership percentage, controlling interest	57.00%
Common Unit Issuance Program | $	$ 200
Partners' capital account, units, sale of units (in shares) | 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 ($) $ in Millions	May 14, 2020	May 04, 2020	Mar. 31, 2020	Mar. 31, 2019
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Document Period End Date			Mar. 31, 2020
Partners' Capital Account, Units			59,630,030
Ownership percentage, controlling interest			57.00%
Common Unit Issuance Program			$ 200
Partners' capital account, units, sale of units (in shares)			2,413,153
Limited partner distribution			$ 2.5
Gross proceeds from issuance of common units			82.3
Distributions declared			$ 34.5	$ 68.2
Subsequent Event
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Dividends Payable, Date to be Paid	May 14, 2020
Dividends Payable, Date of Record		May 4, 2020

Net Income per Limited Partne_3

Net Income per Limited Partner Unit - Schedules of Computations (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Earnings per Unit by Type of Partner [Line Items]
Net income attributable to the partners	$ 24,861	$ 51,182
Weighted average limited partners’ units outstanding	105,440	105,440
Limited partners’ per unit interest in earnings—basic and diluted:	$ 0.24	$ 0.49
Limited Partner
Earnings per Unit by Type of Partner [Line Items]
Net income attributable to partnership	$ 24,861	$ 51,182

Environmental Environmental (De

Environmental Environmental (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Loss Contingencies [Line Items]
Environmental remediation expense	$ 200,000	$ 0
Accrued environmental expense	5,500,000
Accrued environmental expense, noncurrent	3,300,000		$ 3,500,000
Affiliated Entity
Loss Contingencies [Line Items]
Accrued environmental expense	$ 400,000	$ 500,000

Operating Segments - Schedule o

Operating Segments - Schedule of Segment Information (Details) - USD ($) $ in Thousands		Feb. 05, 2020	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Segment Reporting Information [Line Items]
Revenues			$ 127,854	$ 134,497
Operating Income (Loss)			66,193	70,534
Segment operating profit			68,895	73,154
Unallocated general and administrative			(2,702)	(2,620)
Interest and financing costs, net			(15,549)	(18,494)
Gain (Loss) on Extinguishment of Debt		$ 25,900	(25,915)	0
Equity in earnings of unconsolidated affiliates			1,714	2,100
Gain (loss) on sale of assets and other			506	(310)
Income before income taxes			26,949	53,830
Capital Expenditures			18,942	10,718
Assets			2,188,284		$ 2,199,232
Goodwill			270,336		270,336
Pipelines and terminal - affiliate
Segment Reporting Information [Line Items]
Revenues			81,544	81,540
Pipelines and terminals - third party
Segment Reporting Information [Line Items]
Revenues			26,426	31,138
Operating Income (Loss)			58,903	63,232
Capital Expenditures			18,618	10,718
Assets	[1]		1,732,984		1,749,843
Refinery processing units
Segment Reporting Information [Line Items]
Revenues			19,884	21,819
Operating Income (Loss)			9,992	9,922
Capital Expenditures			324	$ 0
Assets			302,654		305,897
Other
Segment Reporting Information [Line Items]
Assets			$ 152,646		$ 143,492
[1]	Includes goodwill of $270.3 million as of March 31, 2020 and December 31, 2019 .

Supplemental Guarantor _ Non-_3

Supplemental Guarantor / Non-Guarantor Financial Information Condensed Consolidated Balance Sheet (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 19,282	$ 13,287	$ 11,540	$ 3,045
Accounts receivable	54,044	68,447
Prepaid and other current assets	7,548	7,629
Total current assets	80,874	89,363
Properties and equipment, net	1,465,789	1,467,099
Net Investment in Lease, Noncurrent	134,108	134,886
Operating lease right-of-use assets	3,587	3,255
Net Investment in Lease	134,108
Investment in subsidiaries	0	0
Intangible assets, net	97,820	101,322
Goodwill	270,336	270,336
Equity method investments	123,580	120,071
Other assets	12,190	12,900
Assets	2,188,284	2,199,232
Current liabilities:
Accounts payable	25,942	34,555
Due to Affiliate	6,400	16,700
Accrued interest	4,695	13,206
Deferred revenue	10,810	10,390
Accrued property taxes	5,707	3,799
Other Sundry Liabilities, Current		2,305
Current maturities of operating leases	1,235	1,126
Current maturities of finance leases	3,238	3,224
Other current liabilities	3,065	2,305
Total current liabilities	54,692	68,605
Long-term debt	1,502,154	1,462,031
Noncurrent operating lease liabilities	2,709	2,482
Noncurrent finance lease liabilities	70,640	70,475
Other long-term liabilities	12,450	12,808
Deferred revenue	45,078	45,681
Class B unit	50,227	49,392
Equity - partners	338,159	381,103
Equity - noncontrolling interest	112,175	106,655
Total liabilities and equity	2,188,284	2,199,232
Parent
Current assets:
Cash and cash equivalents	1,722	4,790	2	2
Accounts receivable	0	0
Prepaid and other current assets	445	282
Total current assets	2,167	5,072
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	1,837,112	1,844,812
Intangible assets, net	0	0
Goodwill	0	0
Equity method investments	0	0
Other assets	6,110	6,722
Assets	1,845,389	1,856,606
Current liabilities:
Accounts payable	0	0
Accrued interest	4,695	13,206
Deferred revenue	0	0
Accrued property taxes	0	0
Other Sundry Liabilities, Current		6
Current maturities of operating leases	0
Current maturities of finance leases	0	0
Other current liabilities	121
Total current liabilities	4,816	13,212
Long-term debt	1,502,154	1,462,031
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	338,159	381,103
Equity - noncontrolling interest	0	0
Total liabilities and equity	1,845,389	1,856,606
Guarantor Restricted Subsidiaries
Current assets:
Cash and cash equivalents	(1,152)	(709)	8,640	0
Accounts receivable	49,018	60,229
Prepaid and other current assets	6,483	6,710
Total current assets	54,349	66,230
Properties and equipment, net	1,123,996	1,133,534
Net Investment in Lease, Noncurrent		134,886
Operating lease right-of-use assets	3,379
Net Investment in Lease	134,108
Investment in subsidiaries	277,876	275,279
Intangible assets, net	97,820	101,322
Goodwill	270,336	270,336
Equity method investments	84,526	82,987
Other assets	6,080	6,178
Assets	2,052,470	2,073,995
Current liabilities:
Accounts payable	13,363	29,895
Accrued interest	0	0
Deferred revenue	10,510	9,740
Accrued property taxes	3,845	2,737
Other Sundry Liabilities, Current		2,293
Current maturities of operating leases	1,167
Current maturities of finance leases	3,238	3,224
Other current liabilities	2,923
Total current liabilities	35,046	49,003
Long-term debt	0	0
Noncurrent operating lease liabilities	2,709
Noncurrent finance lease liabilities	70,640	70,475
Other long-term liabilities	11,658	12,150
Deferred revenue	45,078	45,681
Class B unit	50,227	49,392
Equity - partners	1,837,112	1,844,812
Equity - noncontrolling interest	0	0
Total liabilities and equity	2,052,470	2,073,995
Non-Guarantor Non-Restricted Subsidiaries
Current assets:
Cash and cash equivalents	18,712	9,206	2,898	3,043
Accounts receivable	5,988	8,549
Prepaid and other current assets	620	637
Total current assets	25,320	18,392
Properties and equipment, net	341,793	333,565
Net Investment in Lease, Noncurrent		0
Operating lease right-of-use assets	208
Net Investment in Lease	0
Investment in subsidiaries	0	0
Intangible assets, net	0	0
Goodwill	0	0
Equity method investments	39,054	37,084
Other assets	0	0
Assets	406,375	389,053
Current liabilities:
Accounts payable	13,541	4,991
Accrued interest	0	0
Deferred revenue	300	650
Accrued property taxes	1,862	1,062
Other Sundry Liabilities, Current		6
Current maturities of operating leases	68
Current maturities of finance leases	0	0
Other current liabilities	21
Total current liabilities	15,792	6,721
Long-term debt	0	0
Noncurrent operating lease liabilities	0
Noncurrent finance lease liabilities	0	0
Other long-term liabilities	532	398
Deferred revenue	0	0
Class B unit	0	0
Equity - partners	277,876	275,279
Equity - noncontrolling interest	112,175	106,655
Total liabilities and equity	406,375	389,053
Eliminations
Current assets:
Cash and cash equivalents	0	0	$ 0	$ 0
Accounts receivable	(962)	(331)
Prepaid and other current assets		0
Total current assets	(962)	(331)
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	(2,114,988)	(2,120,091)
Intangible assets, net	0	0
Goodwill	0	0
Equity method investments	0	0
Other assets	0	0
Assets	(2,115,950)	(2,120,422)
Current liabilities:
Accounts payable	(962)	(331)
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	(962)	(331)
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	(2,114,988)	(2,120,091)
Equity - noncontrolling interest	0	0
Total liabilities and equity	$ (2,115,950)	$ (2,120,422)

Supplemental Guarantor _ Non-_4

Supplemental Guarantor / Non-Guarantor Financial Information Condensed Consolidating Statement of Comprehensive Income (Details) - USD ($) $ in Thousands	Feb. 05, 2020	Mar. 31, 2020	Mar. 31, 2019
Revenues:
Revenues		$ 127,854	$ 134,497
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)		34,981	37,519
Depreciation and amortization		23,978	23,824
General and administrative		2,702	2,620
Total operating costs and expenses		61,661	63,963
Operating Income (Loss)		66,193	70,534
Equity in earnings of subsidiaries		0	0
Equity in earnings of equity method investments		1,714	2,100
Interest expense		(17,767)	(19,022)
Interest income		2,218	528
Gain (Loss) on Extinguishment of Debt	$ 25,900	(25,915)	0
Gain on sale of assets and other		506	(310)
Nonoperating Income (Expense)		(39,244)	(16,704)
Income before income taxes		26,949	53,830
State income tax benefit (expense)		(37)	(36)
Net income		26,912	53,794
Allocation of net income attributable to noncontrolling interests		(2,051)	(2,612)
Net income attributable to the partners		24,861	51,182
Parent
Revenues:
Revenues		0	0
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)		0	0
Depreciation and amortization		0
General and administrative		1,099	1,076
Total operating costs and expenses		1,099	1,076
Operating Income (Loss)		(1,099)	(1,076)
Equity in earnings of subsidiaries		68,535	71,299
Equity in earnings of equity method investments		0	0
Interest expense		(16,730)	(19,041)
Interest income		0	0
Gain (Loss) on Extinguishment of Debt		(25,915)
Gain on sale of assets and other		70	0
Nonoperating Income (Expense)		25,960	52,258
Income before income taxes		24,861	51,182
State income tax benefit (expense)		0	0
Net income		24,861	51,182
Allocation of net income attributable to noncontrolling interests		0	0
Net income attributable to the partners		24,861	51,182
Guarantor Restricted Subsidiaries
Revenues:
Revenues		113,910	119,458
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)		31,131	34,077
Depreciation and amortization		19,753	19,536
General and administrative		1,603	1,544
Total operating costs and expenses		52,487	55,157
Operating Income (Loss)		61,423	64,301
Equity in earnings of subsidiaries		4,295	5,496
Equity in earnings of equity method investments		2,088	2,100
Interest expense		(1,037)	19
Interest income		2,218	528
Gain (Loss) on Extinguishment of Debt		0
Gain on sale of assets and other		420	(329)
Nonoperating Income (Expense)		7,984	7,814
Income before income taxes		69,407	72,115
State income tax benefit (expense)		(37)	(36)
Net income		69,370	72,079
Allocation of net income attributable to noncontrolling interests		(835)	(780)
Net income attributable to the partners		68,535	71,299
Non-Guarantor Non-Restricted Subsidiaries
Revenues:
Revenues		13,944	15,039
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)		3,850	3,442
Depreciation and amortization		4,225	4,288
General and administrative		0	0
Total operating costs and expenses		8,075	7,730
Operating Income (Loss)		5,869	7,309
Equity in earnings of subsidiaries		0	0
Equity in earnings of equity method investments		(374)	0
Interest expense		0	0
Interest income		0	0
Gain (Loss) on Extinguishment of Debt		0
Gain on sale of assets and other		16	19
Nonoperating Income (Expense)		(358)	19
Income before income taxes		5,511	7,328
State income tax benefit (expense)		0	0
Net income		5,511	7,328
Allocation of net income attributable to noncontrolling interests		(1,216)	(1,832)
Net income attributable to the partners		4,295	5,496
Eliminations
Revenues:
Revenues		0	0
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)		0	0
Depreciation and amortization		0	0
General and administrative		0	0
Total operating costs and expenses		0	0
Operating Income (Loss)		0	0
Equity in earnings of subsidiaries		(72,830)	(76,795)
Equity in earnings of equity method investments		0	0
Interest expense		0	0
Interest income		0	0
Gain (Loss) on Extinguishment of Debt		0
Gain on sale of assets and other		0	0
Nonoperating Income (Expense)		(72,830)	(76,795)
Income before income taxes		(72,830)	(76,795)
State income tax benefit (expense)		0	0
Net income		(72,830)	(76,795)
Allocation of net income attributable to noncontrolling interests		0	0
Net income attributable to the partners		(72,830)	(76,795)
Affiliates
Revenues:
Revenues		101,428	103,359
Affiliates | Parent
Revenues:
Revenues		0	0
Affiliates | Guarantor Restricted Subsidiaries
Revenues:
Revenues		94,755	97,393
Affiliates | Non-Guarantor Non-Restricted Subsidiaries
Revenues:
Revenues		6,673	5,966
Affiliates | Eliminations
Revenues:
Revenues		0	0
Third parties
Revenues:
Revenues		26,426	31,138
Third parties | Parent
Revenues:
Revenues		0	0
Third parties | Guarantor Restricted Subsidiaries
Revenues:
Revenues		19,155	22,065
Third parties | Non-Guarantor Non-Restricted Subsidiaries
Revenues:
Revenues		7,271	9,073
Third parties | Eliminations
Revenues:
Revenues		$ 0	$ 0

Supplemental Guarantor _ Non-_5

Supplemental Guarantor / Non-Guarantor Financial Information Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	$ 77,947	$ 71,155
Cash flows from investing activities
Additions to properties and equipment	(18,942)	(10,718)
Payments to Acquire Interest in Joint Venture	(2,345)	0
Distributions from UNEV in excess of earnings	0	0
Proceeds from sale of assets	417	9
Distributions in excess of equity in earnings of equity investments		395
Net cash provided by (used for) investing activities	(20,870)	(10,314)
Cash flows from financing activities
Net borrowings (repayments) under credit agreement	45,000	19,000
Net intercompany financing activities	0	0
Early Repayment of Senior Debt	(522,500)	0
Proceeds from Issuance of Senior Long-term Debt	500,000	0
Contributions from general partner	354	0
Contribution from Joint Venture Partner	7,304	0
Distributions to HEP unitholders	(68,519)	(67,975)
Distributions to noncontrolling interests	(3,000)	(3,000)
Units withheld for tax withholding obligations	(147)	(119)
Payments of Debt Issuance Costs	(8,478)	0
Payments on finance leases	(1,096)	(252)
Other financing activities		252
Net cash provided by (used by) financing activities	(51,082)	(52,346)
Increase (decrease) for the period	5,995	8,495
Beginning of period	13,287	3,045
End of period	19,282	11,540
Parent
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	(24,974)	(26,584)
Cash flows from investing activities
Additions to properties and equipment	0	0
Payments to Acquire Interest in Joint Venture	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
Net cash provided by (used for) investing activities	0	0
Cash flows from financing activities
Net borrowings (repayments) under credit agreement	45,000	19,000
Net intercompany financing activities	76,196	75,678
Early Repayment of Senior Debt	(522,500)
Proceeds from Issuance of Senior Long-term Debt	500,000
Contributions from general partner	354
Contribution from Joint Venture Partner	0
Distributions to HEP unitholders	(68,519)	(67,975)
Distributions to noncontrolling interests	0	0
Units withheld for tax withholding obligations	(147)	(119)
Payments of Debt Issuance Costs	(8,478)
Payments on finance leases	0
Other financing activities		0
Net cash provided by (used by) financing activities	21,906	26,584
Increase (decrease) for the period	(3,068)	0
Beginning of period	4,790	2
End of period	1,722	2
Guarantor Restricted Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	85,061	91,226
Cash flows from investing activities
Additions to properties and equipment	(5,942)	(10,564)
Payments to Acquire Interest in Joint Venture	(7,304)
Distributions from UNEV in excess of earnings	4,617	(3,504)
Proceeds from sale of assets	417	9
Distributions in excess of equity in earnings of equity investments		395
Net cash provided by (used for) investing activities	(8,212)	(6,656)
Cash flows from financing activities
Net borrowings (repayments) under credit agreement	0	0
Net intercompany financing activities	(76,196)	(75,678)
Early Repayment of Senior Debt	0
Proceeds from Issuance of Senior Long-term Debt	0
Contributions from general partner	0
Contribution from Joint Venture Partner	0
Distributions to HEP unitholders	0	0
Distributions to noncontrolling interests	0	0
Units withheld for tax withholding obligations	0	0
Payments of Debt Issuance Costs	0
Payments on finance leases	(1,096)
Other financing activities		252
Net cash provided by (used by) financing activities	(77,292)	(75,930)
Increase (decrease) for the period	(443)	8,640
Beginning of period	(709)	0
End of period	(1,152)	8,640
Non-Guarantor Non-Restricted Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	22,243	12,009
Cash flows from investing activities
Additions to properties and equipment	(13,000)	(154)
Payments to Acquire Interest in Joint Venture	(2,345)
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
Net cash provided by (used for) investing activities	(15,345)	(154)
Cash flows from financing activities
Net borrowings (repayments) under credit agreement	0	0
Net intercompany financing activities	0	0
Early Repayment of Senior Debt	0
Proceeds from Issuance of Senior Long-term Debt	0
Contributions from general partner	7,304
Contribution from Joint Venture Partner	7,304
Distributions to HEP unitholders	0	0
Distributions to noncontrolling interests	(12,000)	(12,000)
Units withheld for tax withholding obligations	0	0
Payments of Debt Issuance Costs	0
Payments on finance leases	0
Other financing activities		0
Net cash provided by (used by) financing activities	2,608	(12,000)
Increase (decrease) for the period	9,506	(145)
Beginning of period	9,206	3,043
End of period	18,712	2,898
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	(4,383)	(5,496)
Cash flows from investing activities
Additions to properties and equipment	0	0
Payments to Acquire Interest in Joint Venture	7,304
Distributions from UNEV in excess of earnings	(4,617)	(3,504)
Proceeds from sale of assets	0	0
Distributions in excess of equity in earnings of equity investments		0
Net cash provided by (used for) investing activities	2,687	(3,504)
Cash flows from financing activities
Net borrowings (repayments) under credit agreement	0	0
Net intercompany financing activities	0	0
Early Repayment of Senior Debt	0
Proceeds from Issuance of Senior Long-term Debt	0
Contributions from general partner	(7,304)
Contribution from Joint Venture Partner	0
Distributions to HEP unitholders	0	0
Distributions to noncontrolling interests	9,000	9,000
Units withheld for tax withholding obligations	0	0
Payments of Debt Issuance Costs	0
Payments on finance leases	0
Other financing activities		0
Net cash provided by (used by) financing activities	1,696	9,000
Increase (decrease) for the period	0	0
Beginning of period	0	0
End of period	$ 0	$ 0