Holly Energy Partners (HEP) 10-Q 5 Nov 20 2020 Q3 Quarterly report Financial data

Document Entity Information

Document Entity Information - shares	9 Months Ended
	Sep. 30, 2020	Oct. 29, 2020
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 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	Q3
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Capital Units, Value	$ 364,821	$ 381,103
Current assets:
Cash and cash equivalents (Cushing Connect VIEs: $9,288 and $6,842, respectively)	18,091	13,287
Accounts receivable:
Trade (Cushing Connect VIEs: $712 and $79, respectively)	13,857	18,731
Affiliates	46,504	49,716
Total accounts receivable	60,361	68,447
Prepaid and other current assets	6,282	7,629
Total current assets	84,734	89,363
Properties and equipment, net (Cushing Connect VIEs: $32,092 and $2,916, respectively)	1,447,924	1,467,099
Operating lease right-of-use assets	3,164	3,255
Net Investment in Lease, Noncurrent	167,238	134,886
Intangible assets, net	90,817	101,322
Goodwill	234,684	270,336
Equity method investments (Cushing Connect VIEs: $39,658 and $37,084, respectively)	122,046	120,071
Other assets	11,278	12,900
Assets	2,161,885	2,199,232
Accounts payable:
Trade (Cushing Connect VIEs: $6,421 and $2,082, respectively)	21,022	17,818
Affiliates	6,922	16,737
Total accounts payable	27,944	34,555
Accrued interest	4,691	13,206
Deferred revenue	11,020	10,390
Accrued property taxes	8,972	3,799
Current maturities of operating leases	1,199	1,126
Current maturities of finance leases	3,459	3,224
Other current liabilities	2,849	2,305
Total current liabilities	60,134	68,605
Long-term debt	1,439,874	1,462,031
Noncurrent operating lease liabilities	2,333	2,482
Noncurrent finance lease liabilities	69,180	70,475
Other long-term liabilities	13,861	12,808
Deferred revenue	41,376	45,681
Class B unit	$ 51,956	$ 49,392
Partners’ equity:
Common unitholders (105,440,201 units issued and outstanding at September 30, 2020 and December 31, 2019)	105,440,000	105,440,000
Noncontrolling interest	$ 118,350	$ 106,655
Total Equity	483,171	487,758
Total liabilities and equity	2,161,885	2,199,232
Total partners’ equity	364,821	381,103
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	$ 18,091	$ 13,287

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents (Cushing Connect VIEs: $9,288 and $6,842, respectively)	$ 18,091	$ 13,287
Trade (Cushing Connect VIEs: $712 and $79, respectively)	13,857	18,731
Properties and equipment, net (Cushing Connect VIEs: $32,092 and $2,916, respectively)	1,447,924	1,467,099
Equity method investments (Cushing Connect VIEs: $39,658 and $37,084, respectively)	122,046	120,071
Trade (Cushing Connect VIEs: $6,030 and $2,082, respectively)	$ 27,944	$ 34,555
Common Unit, Outstanding	105,440,000	105,440,000
Common Unit, Issued	105,440,000	105,440,000
Variable Interest Entity, Primary Beneficiary [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents (Cushing Connect VIEs: $9,288 and $6,842, respectively)	$ 9,288	$ 6,842
Trade (Cushing Connect VIEs: $712 and $79, respectively)	712	79
Properties and equipment, net (Cushing Connect VIEs: $32,092 and $2,916, respectively)	32,092	2,916
Equity method investments (Cushing Connect VIEs: $39,658 and $37,084, respectively)	39,658	37,084
Trade (Cushing Connect VIEs: $6,030 and $2,082, respectively)	$ 6,030	$ 2,082

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	Feb. 05, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2020	Sep. 30, 2019
Revenues:
Revenues		$ 127,731			$ 135,895			$ 370,392	$ 401,143
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)		40,003			44,924			109,721	123,045
Depreciation and amortization		26,190			24,121			75,202	72,192
General and administrative		2,332			2,714			7,569	7,322
Goodwill, Impairment Loss		35,653			0			35,653	0
Total operating costs and expenses		104,178			71,759			228,145	202,559
Operating income		23,553			64,136			142,247	198,584
Other income (expense):
Equity in earnings of equity method investments		1,316			1,334			5,186	5,217
Interest expense		(14,104)			(18,807)			(45,650)	(57,059)
Interest income		2,803			2,243			7,834	3,322
Gain on Sales-type Leases		0			35,166			33,834	35,166
Loss on early extinguishment of debt	$ 25,900	0			0			(25,915)	0
Other income (loss)		7,465			142			8,439	(57)
Total other income (expense)		(2,520)			20,078			(16,272)	(13,411)
Income before income taxes		21,033			84,214			125,975	185,173
State income tax benefit (expense)		(34)			(30)			(110)	(36)
Net Income		20,999	$ 77,954	$ 26,912	84,184	$ 47,159	$ 53,794	125,865	185,137
Allocation of net income attributable to noncontrolling interests		(3,186)			(1,839)			(6,721)	(5,920)
Net income attributable to the partners		$ 17,813			$ 82,345			$ 119,144	$ 179,217
Limited partners’ per unit interest in earnings—basic and diluted (in dollars per share)		$ 0.17			$ 0.78			$ 1.13	$ 1.70
Weighted average limited partners’ units outstanding (in shares)		105,440			105,440			105,440	105,440
Affiliates
Revenues:
Revenues		$ 100,992			$ 106,027			$ 297,983	$ 311,755
Third parties
Revenues:
Revenues		$ 26,739			$ 29,868			$ 72,409	$ 89,388

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Cash flows from operating activities
Net income	$ 125,865	$ 185,137
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	75,202	72,192
(Gain) loss on sale of assets	887	(19)
Gain (Loss) on Extinguishment of Debt	(25,915)	0
Gain on Sales-type Leases	(33,834)	(35,166)
Goodwill, Impairment Loss	35,653	0
Amortization of deferred charges	2,479	2,307
Equity-based compensation expense	1,547	1,774
Equity in earnings of equity method investments, net of distributions	(238)	(263)
(Increase) decrease in operating assets:
Accounts receivable – trade	4,874	(3,850)
Accounts receivable – affiliates	(3,212)	11,016
Prepaid and other current assets	(1,885)	1,694
Increase (decrease) in operating liabilities:
Accounts payable – trade	2,258	2,622
Accounts payable – affiliates	(9,815)	(7,475)
Accrued interest	8,515	(7,418)
Deferred revenue	(3,675)	(413)
Accrued property taxes	5,173	7,487
Other current liabilities	544	400
Other, net	1,913	3,160
Net cash provided by operating activities	225,040	228,217
Cash flows from investing activities
Additions to properties and equipment	(38,642)	(23,828)
Payments to Acquire Interest in Joint Venture	(2,438)	0
Proceeds from sale of assets	961	265
Distributions in excess of equity in earnings of equity investments	701	693
Net cash used for investing activities	39,418	22,870
Cash flows from financing activities
Borrowings under credit agreement	219,500	269,500
Repayments of credit agreement borrowings	(237,000)	(257,000)
Early Repayment of Senior Debt	(522,500)	0
Proceeds from Issuance of Senior Long-term Debt	500,000	0
Contributions from general partner	611	182
Contribution from Joint Venture Partner	15,382	0
Distributions to HEP unitholders	(137,437)	(204,701)
Distributions to noncontrolling interests	(7,845)	(7,750)
Payments on finance leases	(2,666)	(780)
Payments of Debt Issuance Costs	(8,714)	0
Payments for Repurchase of Other Equity	0	(255)
Units withheld for tax withholding obligations	(149)	(119)
Net cash used by financing activities	(180,818)	(200,923)
Cash and cash equivalents
Increase (decrease) for the period	4,804	4,424
Beginning of period	13,287	3,045
End of period	$ 18,091	$ 7,469

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]
Distributions to HEP unitholders	(67,975)	(67,975)
Distributions to noncontrolling interest	(3,000)		(3,000)
Equity-based compensation	661	661
Class B unit accretion	(780)	(780)
Other	814	814
Net income	53,794	51,962	1,832
Balance, End of Period at Mar. 31, 2019	499,075	412,117	86,958
Balance, Beginning of Period at Dec. 31, 2018	515,561	427,435	88,126
Increase (Decrease) in Partners' Equity [Roll Forward]
Net income	185,137
Balance, End of Period at Sep. 30, 2019	488,484	404,584	83,900
Balance, Beginning of Period at Mar. 31, 2019	499,075	412,117	86,958
Increase (Decrease) in Partners' Equity [Roll Forward]
Distributions to HEP unitholders	(68,232)	(68,232)
Distributions to noncontrolling interest	(2,250)		(2,250)
Equity-based compensation	585	585
Class B unit accretion	(781)	(781)
Other	(138)	(138)
Net income	47,159	46,471	688
Balance, End of Period at Jun. 30, 2019	475,418	390,022	85,396
Increase (Decrease) in Partners' Equity [Roll Forward]
Distributions to HEP unitholders	(68,493)	(68,493)
Distributions to noncontrolling interest	(2,500)		(2,500)
Equity-based compensation	528	528
Class B unit accretion	(835)	(835)
Other	182	182
Net income	84,184	83,180	1,004
Balance, End of Period at Sep. 30, 2019	488,484	404,584	83,900
Balance, Beginning of Period at Dec. 31, 2019	487,758	381,103	106,655
Increase (Decrease) in Partners' Equity [Roll Forward]
Contribution from noncontrolling interest	7,304		7,304
Distributions to HEP unitholders	(68,519)	(68,519)
Distributions to noncontrolling interest	(3,000)		(3,000)
Equity-based compensation	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
Balance, Beginning of Period at Dec. 31, 2019	487,758	381,103	106,655
Increase (Decrease) in Partners' Equity [Roll Forward]
Net income	125,865
Balance, End of Period at Sep. 30, 2020	483,171	364,821	118,350
Balance, Beginning of Period at Mar. 31, 2020	450,334	338,159	112,175
Increase (Decrease) in Partners' Equity [Roll Forward]
Contribution from noncontrolling interest	5,959		5,959
Distributions to HEP unitholders	(34,460)	(34,460)
Distributions to noncontrolling interest	(1,000)		(1,000)
Equity-based compensation	474	474
Class B unit accretion	(835)	(835)
Other	80	80
Net income	77,954	77,305	649
Balance, End of Period at Jun. 30, 2020	498,506	380,723	117,783
Increase (Decrease) in Partners' Equity [Roll Forward]
Contribution from noncontrolling interest	2,119		2,119
Distributions to HEP unitholders	(34,458)	(34,458)
Distributions to noncontrolling interest	(3,845)		(3,845)
Equity-based compensation	567	567
Class B unit accretion	(894)	(894)
Other	177	177
Net income	20,999	18,706	2,293
Balance, End of Period at Sep. 30, 2020	$ 483,171	$ 364,821	$ 118,350

Description of Business and Pre

Description of Business and Presentation of Financial Statements	9 Months Ended
	Sep. 30, 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 September 30, 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. As a result of this transaction, no distributions were made on the general partner interest after October 31, 2017. This waiver of limited partner cash distributions expired after the cash distribution for the second quarter of 2020, which was made during the third quarter of 2020. 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. 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. On June 1, 2020, HFC announced plans to permanently cease petroleum refining operations at its Cheyenne Refinery and to convert certain assets at that refinery to renewable diesel production. HFC subsequently began winding down petroleum refining operations at its Cheyenne Refinery on August 3, 2020. As of September 30, 2020, our throughput agreement with HFC required minimum annualized payments to us of approximately $17.6 million related to our Cheyenne assets. The net book value of our Cheyenne assets as of June 30, 2020 was approximately $88.5 million, including $28.1 million of long-lived assets and $68.7 million of goodwill. No impairment of our Cheyenne long-lived assets was required. Our annual goodwill impairment testing was performed during the third quarter of 2020. The estimated fair value of our reporting units were derived using a combination of both income and market approaches. The income approach reflects expected future cash flows based on anticipated gross margins, operating costs, and capital expenditures. The market approach includes both the guideline public company and guideline transaction methods. Both market approach methods use pricing multiples derived from historical market transactions of other like-kind assets. These fair value measurements involve significant unobservable inputs (Level 3 inputs). See Note 5 for further discussion of Level 3 inputs. Our testing of goodwill did not identify any impairments other than our Cheyenne reporting unit, which reported a goodwill impairment charge of $35.7 million. Subsequent to the third quarter of 2020, HEP and HFC reached an agreement in principle to terminate the existing minimum volume commitments for HEP's Cheyenne assets and enter into new agreements on the following terms, in each case effective January 1, 2021: (1) a ten-year lease with two five-year renewal option periods for HFC’s use of certain HEP tank and rack assets in the Cheyenne Refinery to facilitate renewable diesel production with an annual lease payment of approximately $5 million, (2) a five-year contango service fee arrangement that will utilize HEP tank assets inside the Cheyenne Refinery where HFC will pay a base tariff to HEP for available crude oil storage and HFC and HEP will split any profits generated on crude oil contango opportunities and (3) a $10 million one-time cash payment from HFC to HEP for the termination of the existing minimum volume commitment. 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

Investment in Joint Venture	9 Months Ended
	Sep. 30, 2020
Business Combinations [Abstract]
Investment in Joint Venture	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 fully in service beginning in April 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	9 Months Ended
	Sep. 30, 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 and nine months ended September 30, 2020, we recognized $1.1 million and $13.8 million of these deficiency payments in revenue, of which $0.2 million and $0.7 million, respectively, related to deficiency payments billed in prior periods. As of September 30, 2020, deferred revenue reflected in our consolidated balance sheet related to shortfalls billed was $0.4 million. A contract liability exists when an entity is obligated to perform future services for a customer for which the entity has received consideration. Since HEP may be required to perform future services for these deficiency payments received, the deferred revenues on our balance sheets were considered contract liabilities. A contract asset exists when an entity has a right to consideration in exchange for goods or services transferred to a customer. Our consolidated balance sheets included the contract assets and liabilities in the table below: September 30, December 31, (In thousands) Contract assets $ 6,187 $ 5,675 Contract liabilities $ (400) $ (650) The contract assets and liabilities include both lease and service components. We did not recognize any revenue during the three months ended September 30, 2020, that was previously included in contract liability as of December 31, 2019, and we recognized $0.7 million of revenue during the nine months ended September 30, 2020, that was previously included in contract liability as of December 31, 2019. We did not recognize any revenue during the three months ended September 30, 2019, that was previously included in contract liability as of December 31, 2018, and we recognized $0.6 million of revenue during the nine months ended September 30, 2019, that was previously included in contract liability as of December 31, 2018. During the three and the nine months ended September 30, 2020, we also recognized $0.1 million and $0.5 million, respectively, of revenue included in contract assets at September 30, 2020. As of September 30, 2020, we expect to recognize $2.2 billion in revenue related to our unfulfilled performance obligations under the terms of our long-term throughput agreements and 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 $ 92 2021 362 2022 332 2023 295 2024 255 2025 188 Thereafter 650 Total $ 2,174 Payment terms under our contracts with customers are consistent with industry norms and are typically payable within 10 to 30 days of the date of invoice. Disaggregated revenues were as follows: Three Months Ended Nine Months Ended 2020 2019 2020 2019 (In thousands) Pipelines $ 68,292 $ 73,163 $ 197,718 $ 220,526 Terminals, tanks and loading racks 39,036 42,454 112,814 119,121 Refinery processing units 20,403 20,278 59,860 61,496 $ 127,731 $ 135,895 $ 370,392 $ 401,143 During the three and nine months ended September 30, 2020, lease revenues amounted to $90.1 million and $269.9 million, respectively, and service revenues amounted to $37.7 million and $100.5 million, respectively. Both of these revenues were recorded within affiliates and third parties revenues on our consolidated statement of income.

Leases

Leases	9 Months Ended
	Sep. 30, 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 less than 1 year to 24 years, some of which include options to extend the leases for up to 10 years. Finance Lease Obligations We have finance lease obligations related to vehicle leases with initial terms of 33 to 48 months. The total cost of assets under finance leases was $6.6 million and $7.0 million as of September 30, 2020 and December 31, 2019, respectively, with accumulated depreciation of $3.4 million and $4.5 million as of September 30, 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): September 30, 2020 December 31, 2019 Operating leases: Operating lease right-of-use assets, net $ 3,164 $ 3,255 Current operating lease liabilities 1,199 1,126 Noncurrent operating lease liabilities 2,333 2,482 Total operating lease liabilities $ 3,532 $ 3,608 Finance leases: Properties and equipment $ 6,554 $ 6,968 Accumulated amortization (3,354) (4,547) Properties and equipment, net $ 3,200 $ 2,421 Current finance lease liabilities $ 3,459 $ 3,224 Noncurrent finance lease liabilities 69,180 70,475 Total finance lease liabilities $ 72,639 $ 73,699 Weighted average remaining lease term (in years) Operating leases 6.0 6.5 Finance leases 16.2 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: Nine Months Ended 2020 2019 (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 773 $ 5,467 Operating cash flows on finance leases $ 3,241 $ 75 Financing cash flows on finance leases $ 2,666 $ 780 Maturities of lease liabilities were as follows: September 30, 2020 Operating Finance (In thousands) 2020 $ 257 $ 1,931 2021 906 7,403 2022 627 7,277 2023 607 7,320 2024 494 6,856 2025 and thereafter 1,179 80,313 Total lease payments 4,070 111,100 Less: Imputed interest (538) (38,461) Total lease obligations 3,532 72,639 Less: Current lease liabilities (1,199) (3,459) Noncurrent lease liabilities $ 2,333 $ 69,180 The components of lease expense were as follows: Three Months Ended Nine Months Ended 2020 2019 2020 2019 (In thousands) Operating lease costs $ 242 $ 1,852 $ 745 $ 5,420 Finance lease costs Amortization of assets 251 213 766 711 Interest on lease liabilities 1,032 24 3,108 75 Variable lease cost 64 41 159 112 Total net lease cost $ 1,589 $ 2,130 $ 4,778 $ 6,318 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. One of our throughput agreements with Delek was renewed during the three months ending June 30, 2020. Certain components of this agreement met the criteria of sales-type leases since the underlying assets are not expected to have an alternative use at the end of the lease term to anyone other than Delek. Under sales-type lease accounting, at the commencement date, the lessor recognizes a net investment in the lease, based on the estimated fair value of the underlying leased assets at contract inception, and derecognizes the underlying assets with the difference recorded as selling profit or loss arising from the lease. Therefore, we recognized a gain on sales-type leases during the nine months ended September 30, 2020 composed of the following: (In thousands) Net investment in leases $ 35,319 Properties and equipment, net (1,485) Gain on sales-type leases $ 33,834 This sales-type lease transaction, including the related gain, was a non-cash transaction. Lease income recognized was as follows: Three Months Ended Nine Months Ended 2020 2019 2020 2019 (In thousands) Operating lease revenues $ 87,125 $ 94,459 $ 262,518 $ 282,747 Direct financing lease interest income 525 539 1,572 1,558 Gain on sales-type leases — 35,166 33,834 35,166 Sales-type lease interest income 2,278 1,675 6,218 1,675 Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable 2,952 3,075 7,413 3,075 For our sales-type leases, we included customer obligations related to minimum volume requirements in guaranteed minimum lease payments. Portions of our minimum guaranteed pipeline tariffs for assets subject to sales-type lease accounting are recorded as interest income with the remaining amounts recorded as a reduction in net investment in leases. We recognized any billings for throughput volumes in excess of minimum volume requirements as variable lease payments, and these variable lease payments were recorded in lease revenues. Annual minimum undiscounted lease payments under our leases were as follows as of September 30, 2020: Operating Finance Sales-type Years Ending December 31, (In thousands) Remainder of 2020 $ 77,568 $ 530 $ 3,114 2021 306,771 2,128 12,456 2022 304,315 2,145 12,456 2023 273,362 2,162 12,456 2024 235,280 2,179 12,456 2025 and thereafter 739,158 40,787 73,044 Total $ 1,936,454 $ 49,931 $ 125,982 Net investments in leases recorded on our balance sheet were composed of the following: September 30, 2020 December 31, 2019 Sales-type Leases Direct Financing Leases Sales-type Leases Direct Financing Leases (In thousands) (In thousands) Lease receivables (1) $ 90,606 $ 16,469 $ 68,457 $ 16,511 Unguaranteed residual assets 63,718 — 52,933 — Net investment in leases $ 154,324 $ 16,469 $ 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 less than 1 year to 24 years, some of which include options to extend the leases for up to 10 years. Finance Lease Obligations We have finance lease obligations related to vehicle leases with initial terms of 33 to 48 months. The total cost of assets under finance leases was $6.6 million and $7.0 million as of September 30, 2020 and December 31, 2019, respectively, with accumulated depreciation of $3.4 million and $4.5 million as of September 30, 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): September 30, 2020 December 31, 2019 Operating leases: Operating lease right-of-use assets, net $ 3,164 $ 3,255 Current operating lease liabilities 1,199 1,126 Noncurrent operating lease liabilities 2,333 2,482 Total operating lease liabilities $ 3,532 $ 3,608 Finance leases: Properties and equipment $ 6,554 $ 6,968 Accumulated amortization (3,354) (4,547) Properties and equipment, net $ 3,200 $ 2,421 Current finance lease liabilities $ 3,459 $ 3,224 Noncurrent finance lease liabilities 69,180 70,475 Total finance lease liabilities $ 72,639 $ 73,699 Weighted average remaining lease term (in years) Operating leases 6.0 6.5 Finance leases 16.2 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: Nine Months Ended 2020 2019 (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 773 $ 5,467 Operating cash flows on finance leases $ 3,241 $ 75 Financing cash flows on finance leases $ 2,666 $ 780 Maturities of lease liabilities were as follows: September 30, 2020 Operating Finance (In thousands) 2020 $ 257 $ 1,931 2021 906 7,403 2022 627 7,277 2023 607 7,320 2024 494 6,856 2025 and thereafter 1,179 80,313 Total lease payments 4,070 111,100 Less: Imputed interest (538) (38,461) Total lease obligations 3,532 72,639 Less: Current lease liabilities (1,199) (3,459) Noncurrent lease liabilities $ 2,333 $ 69,180 The components of lease expense were as follows: Three Months Ended Nine Months Ended 2020 2019 2020 2019 (In thousands) Operating lease costs $ 242 $ 1,852 $ 745 $ 5,420 Finance lease costs Amortization of assets 251 213 766 711 Interest on lease liabilities 1,032 24 3,108 75 Variable lease cost 64 41 159 112 Total net lease cost $ 1,589 $ 2,130 $ 4,778 $ 6,318 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. One of our throughput agreements with Delek was renewed during the three months ending June 30, 2020. Certain components of this agreement met the criteria of sales-type leases since the underlying assets are not expected to have an alternative use at the end of the lease term to anyone other than Delek. Under sales-type lease accounting, at the commencement date, the lessor recognizes a net investment in the lease, based on the estimated fair value of the underlying leased assets at contract inception, and derecognizes the underlying assets with the difference recorded as selling profit or loss arising from the lease. Therefore, we recognized a gain on sales-type leases during the nine months ended September 30, 2020 composed of the following: (In thousands) Net investment in leases $ 35,319 Properties and equipment, net (1,485) Gain on sales-type leases $ 33,834 This sales-type lease transaction, including the related gain, was a non-cash transaction. Lease income recognized was as follows: Three Months Ended Nine Months Ended 2020 2019 2020 2019 (In thousands) Operating lease revenues $ 87,125 $ 94,459 $ 262,518 $ 282,747 Direct financing lease interest income 525 539 1,572 1,558 Gain on sales-type leases — 35,166 33,834 35,166 Sales-type lease interest income 2,278 1,675 6,218 1,675 Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable 2,952 3,075 7,413 3,075 For our sales-type leases, we included customer obligations related to minimum volume requirements in guaranteed minimum lease payments. Portions of our minimum guaranteed pipeline tariffs for assets subject to sales-type lease accounting are recorded as interest income with the remaining amounts recorded as a reduction in net investment in leases. We recognized any billings for throughput volumes in excess of minimum volume requirements as variable lease payments, and these variable lease payments were recorded in lease revenues. Annual minimum undiscounted lease payments under our leases were as follows as of September 30, 2020: Operating Finance Sales-type Years Ending December 31, (In thousands) Remainder of 2020 $ 77,568 $ 530 $ 3,114 2021 306,771 2,128 12,456 2022 304,315 2,145 12,456 2023 273,362 2,162 12,456 2024 235,280 2,179 12,456 2025 and thereafter 739,158 40,787 73,044 Total $ 1,936,454 $ 49,931 $ 125,982 Net investments in leases recorded on our balance sheet were composed of the following: September 30, 2020 December 31, 2019 Sales-type Leases Direct Financing Leases Sales-type Leases Direct Financing Leases (In thousands) (In thousands) Lease receivables (1) $ 90,606 $ 16,469 $ 68,457 $ 16,511 Unguaranteed residual assets 63,718 — 52,933 — Net investment in leases $ 154,324 $ 16,469 $ 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 less than 1 year to 24 years, some of which include options to extend the leases for up to 10 years. Finance Lease Obligations We have finance lease obligations related to vehicle leases with initial terms of 33 to 48 months. The total cost of assets under finance leases was $6.6 million and $7.0 million as of September 30, 2020 and December 31, 2019, respectively, with accumulated depreciation of $3.4 million and $4.5 million as of September 30, 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): September 30, 2020 December 31, 2019 Operating leases: Operating lease right-of-use assets, net $ 3,164 $ 3,255 Current operating lease liabilities 1,199 1,126 Noncurrent operating lease liabilities 2,333 2,482 Total operating lease liabilities $ 3,532 $ 3,608 Finance leases: Properties and equipment $ 6,554 $ 6,968 Accumulated amortization (3,354) (4,547) Properties and equipment, net $ 3,200 $ 2,421 Current finance lease liabilities $ 3,459 $ 3,224 Noncurrent finance lease liabilities 69,180 70,475 Total finance lease liabilities $ 72,639 $ 73,699 Weighted average remaining lease term (in years) Operating leases 6.0 6.5 Finance leases 16.2 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: Nine Months Ended 2020 2019 (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 773 $ 5,467 Operating cash flows on finance leases $ 3,241 $ 75 Financing cash flows on finance leases $ 2,666 $ 780 Maturities of lease liabilities were as follows: September 30, 2020 Operating Finance (In thousands) 2020 $ 257 $ 1,931 2021 906 7,403 2022 627 7,277 2023 607 7,320 2024 494 6,856 2025 and thereafter 1,179 80,313 Total lease payments 4,070 111,100 Less: Imputed interest (538) (38,461) Total lease obligations 3,532 72,639 Less: Current lease liabilities (1,199) (3,459) Noncurrent lease liabilities $ 2,333 $ 69,180 The components of lease expense were as follows: Three Months Ended Nine Months Ended 2020 2019 2020 2019 (In thousands) Operating lease costs $ 242 $ 1,852 $ 745 $ 5,420 Finance lease costs Amortization of assets 251 213 766 711 Interest on lease liabilities 1,032 24 3,108 75 Variable lease cost 64 41 159 112 Total net lease cost $ 1,589 $ 2,130 $ 4,778 $ 6,318 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. One of our throughput agreements with Delek was renewed during the three months ending June 30, 2020. Certain components of this agreement met the criteria of sales-type leases since the underlying assets are not expected to have an alternative use at the end of the lease term to anyone other than Delek. Under sales-type lease accounting, at the commencement date, the lessor recognizes a net investment in the lease, based on the estimated fair value of the underlying leased assets at contract inception, and derecognizes the underlying assets with the difference recorded as selling profit or loss arising from the lease. Therefore, we recognized a gain on sales-type leases during the nine months ended September 30, 2020 composed of the following: (In thousands) Net investment in leases $ 35,319 Properties and equipment, net (1,485) Gain on sales-type leases $ 33,834 This sales-type lease transaction, including the related gain, was a non-cash transaction. Lease income recognized was as follows: Three Months Ended Nine Months Ended 2020 2019 2020 2019 (In thousands) Operating lease revenues $ 87,125 $ 94,459 $ 262,518 $ 282,747 Direct financing lease interest income 525 539 1,572 1,558 Gain on sales-type leases — 35,166 33,834 35,166 Sales-type lease interest income 2,278 1,675 6,218 1,675 Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable 2,952 3,075 7,413 3,075 For our sales-type leases, we included customer obligations related to minimum volume requirements in guaranteed minimum lease payments. Portions of our minimum guaranteed pipeline tariffs for assets subject to sales-type lease accounting are recorded as interest income with the remaining amounts recorded as a reduction in net investment in leases. We recognized any billings for throughput volumes in excess of minimum volume requirements as variable lease payments, and these variable lease payments were recorded in lease revenues. Annual minimum undiscounted lease payments under our leases were as follows as of September 30, 2020: Operating Finance Sales-type Years Ending December 31, (In thousands) Remainder of 2020 $ 77,568 $ 530 $ 3,114 2021 306,771 2,128 12,456 2022 304,315 2,145 12,456 2023 273,362 2,162 12,456 2024 235,280 2,179 12,456 2025 and thereafter 739,158 40,787 73,044 Total $ 1,936,454 $ 49,931 $ 125,982 Net investments in leases recorded on our balance sheet were composed of the following: September 30, 2020 December 31, 2019 Sales-type Leases Direct Financing Leases Sales-type Leases Direct Financing Leases (In thousands) (In thousands) Lease receivables (1) $ 90,606 $ 16,469 $ 68,457 $ 16,511 Unguaranteed residual assets 63,718 — 52,933 — Net investment in leases $ 154,324 $ 16,469 $ 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 less than 1 year to 24 years, some of which include options to extend the leases for up to 10 years. Finance Lease Obligations We have finance lease obligations related to vehicle leases with initial terms of 33 to 48 months. The total cost of assets under finance leases was $6.6 million and $7.0 million as of September 30, 2020 and December 31, 2019, respectively, with accumulated depreciation of $3.4 million and $4.5 million as of September 30, 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): September 30, 2020 December 31, 2019 Operating leases: Operating lease right-of-use assets, net $ 3,164 $ 3,255 Current operating lease liabilities 1,199 1,126 Noncurrent operating lease liabilities 2,333 2,482 Total operating lease liabilities $ 3,532 $ 3,608 Finance leases: Properties and equipment $ 6,554 $ 6,968 Accumulated amortization (3,354) (4,547) Properties and equipment, net $ 3,200 $ 2,421 Current finance lease liabilities $ 3,459 $ 3,224 Noncurrent finance lease liabilities 69,180 70,475 Total finance lease liabilities $ 72,639 $ 73,699 Weighted average remaining lease term (in years) Operating leases 6.0 6.5 Finance leases 16.2 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: Nine Months Ended 2020 2019 (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 773 $ 5,467 Operating cash flows on finance leases $ 3,241 $ 75 Financing cash flows on finance leases $ 2,666 $ 780 Maturities of lease liabilities were as follows: September 30, 2020 Operating Finance (In thousands) 2020 $ 257 $ 1,931 2021 906 7,403 2022 627 7,277 2023 607 7,320 2024 494 6,856 2025 and thereafter 1,179 80,313 Total lease payments 4,070 111,100 Less: Imputed interest (538) (38,461) Total lease obligations 3,532 72,639 Less: Current lease liabilities (1,199) (3,459) Noncurrent lease liabilities $ 2,333 $ 69,180 The components of lease expense were as follows: Three Months Ended Nine Months Ended 2020 2019 2020 2019 (In thousands) Operating lease costs $ 242 $ 1,852 $ 745 $ 5,420 Finance lease costs Amortization of assets 251 213 766 711 Interest on lease liabilities 1,032 24 3,108 75 Variable lease cost 64 41 159 112 Total net lease cost $ 1,589 $ 2,130 $ 4,778 $ 6,318 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. One of our throughput agreements with Delek was renewed during the three months ending June 30, 2020. Certain components of this agreement met the criteria of sales-type leases since the underlying assets are not expected to have an alternative use at the end of the lease term to anyone other than Delek. Under sales-type lease accounting, at the commencement date, the lessor recognizes a net investment in the lease, based on the estimated fair value of the underlying leased assets at contract inception, and derecognizes the underlying assets with the difference recorded as selling profit or loss arising from the lease. Therefore, we recognized a gain on sales-type leases during the nine months ended September 30, 2020 composed of the following: (In thousands) Net investment in leases $ 35,319 Properties and equipment, net (1,485) Gain on sales-type leases $ 33,834 This sales-type lease transaction, including the related gain, was a non-cash transaction. Lease income recognized was as follows: Three Months Ended Nine Months Ended 2020 2019 2020 2019 (In thousands) Operating lease revenues $ 87,125 $ 94,459 $ 262,518 $ 282,747 Direct financing lease interest income 525 539 1,572 1,558 Gain on sales-type leases — 35,166 33,834 35,166 Sales-type lease interest income 2,278 1,675 6,218 1,675 Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable 2,952 3,075 7,413 3,075 For our sales-type leases, we included customer obligations related to minimum volume requirements in guaranteed minimum lease payments. Portions of our minimum guaranteed pipeline tariffs for assets subject to sales-type lease accounting are recorded as interest income with the remaining amounts recorded as a reduction in net investment in leases. We recognized any billings for throughput volumes in excess of minimum volume requirements as variable lease payments, and these variable lease payments were recorded in lease revenues. Annual minimum undiscounted lease payments under our leases were as follows as of September 30, 2020: Operating Finance Sales-type Years Ending December 31, (In thousands) Remainder of 2020 $ 77,568 $ 530 $ 3,114 2021 306,771 2,128 12,456 2022 304,315 2,145 12,456 2023 273,362 2,162 12,456 2024 235,280 2,179 12,456 2025 and thereafter 739,158 40,787 73,044 Total $ 1,936,454 $ 49,931 $ 125,982 Net investments in leases recorded on our balance sheet were composed of the following: September 30, 2020 December 31, 2019 Sales-type Leases Direct Financing Leases Sales-type Leases Direct Financing Leases (In thousands) (In thousands) Lease receivables (1) $ 90,606 $ 16,469 $ 68,457 $ 16,511 Unguaranteed residual assets 63,718 — 52,933 — Net investment in leases $ 154,324 $ 16,469 $ 121,390 $ 16,511 (1) Current portion of lease receivables included in prepaid and other current assets on the balance sheet.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value measurements are derived using inputs (assumptions that market participants would use in pricing an asset or liability) including assumptions about risk. GAAP categorizes inputs used in fair value measurements into three broad levels as follows: • (Level 1) Quoted prices in active markets for identical assets or liabilities. • (Level 2) Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, similar assets and liabilities in markets that are not active or can be corroborated by observable market data. • (Level 3) Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes valuation techniques that involve significant unobservable inputs. Financial Instruments Our financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable, and debt. The carrying amounts of cash equivalents, accounts receivable and accounts payable approximate fair value due to the short-term maturity of these instruments. Debt consists of outstanding principal under our revolving credit agreement (which approximates fair value as interest rates are reset frequently at current interest rates) and our fixed interest rate senior notes. The carrying amounts and estimated fair values of our senior notes were as follows: September 30, 2020 December 31, 2019 Financial Instrument Fair Value Input Level Carrying Fair Value Carrying Fair Value (In thousands) Liabilities: 6% Senior Notes Level 2 — — 496,531 522,045 5% Senior Notes Level 2 491,874 490,155 — — 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. Non-Recurring Fair Value Measurements For gains on sales-type leases recognized during the third quarter of 2020, the estimated fair value of the underlying leased assets at contract inception and the present value of the estimated unguaranteed residual asset at the end of the lease term are used in determining the net investment in leases and related gain on sales-type leases recorded. The asset valuation estimates include Level 3 inputs based on a replacement cost valuation method. During the three months ended September 30, 2020, we recognized goodwill impairment based on fair value measurements utilized during our goodwill testing (see Note 1). The fair value measurements were based on a combination of valuation methods including discounted cash flows, the guideline public company and guideline transaction methods and obsolescence adjusted replacement costs, all of which are Level 3 inputs.

Properties and Equipment

Properties and Equipment	9 Months Ended
	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
Properties and Equipment	Properties and Equipment The carrying amounts of our properties and equipment are as follows: September 30, December 31, (In thousands) Pipelines, terminals and tankage $ 1,609,453 $ 1,602,231 Refinery assets 349,030 348,093 Land and right of way 87,076 86,190 Construction in progress 40,734 10,930 Other 9,266 14,110 2,095,559 2,061,554 Less accumulated depreciation 647,635 594,455 $ 1,447,924 $ 1,467,099

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 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 September 30, December 31, (In thousands) Delek transportation agreement 30 years $ 59,933 $ 59,933 HFC transportation agreement 10-15 years 75,131 75,131 Customer relationships 10 years 69,683 69,683 Other 50 50 204,797 204,797 Less accumulated amortization 113,980 103,475 $ 90,817 $ 101,322 Amortization expense was $10.5 million for both of the nine months ended September 30, 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	9 Months Ended
	Sep. 30, 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 $1.9 million and $1.8 million for the three months ended September 30, 2020 and 2019, respectively, and $5.7 million and $5.4 million for the nine months ended September 30, 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 September 30, 2020, we had two types of incentive-based awards outstanding, which are described below. The compensation cost charged against income was $0.6 million and $0.5 million for the three months ended September 30, 2020 and 2019, respectively, and $1.5 million and $1.8 million for the nine months ended September 30, 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 September 30, 2020, 2,500,000 units were authorized to be granted under our Long-Term Incentive Plan, of which 1,122,230 were available to be 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, as of September 30, 2020, we granted 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 nine months ended September 30, 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 (5,646) 29.94 Forfeited (8,578) 25.47 Outstanding at September 30, 2020 (nonvested) 130,981 $ 26.11 The grant date fair value of phantom units that vested and transferred to recipients during the nine months ended September 30, 2020 was $0.2 million. No restricted or phantom units vested and transferred to recipients during the nine months ended September 30, 2019. As of September 30, 2020, $0.9 million of total unrecognized compensation expense related to unvested restricted and phantom unit grants is expected to be recognized over a weighted-average period of 1.1 years. Performance Units Under our Long-Term Incentive Plan, we grant performance units to selected officers who perform services for us. Performance units granted are payable in common units at the end of a three-year performance period based upon meeting certain criteria over the performance period. Under the terms of our performance unit grants, some awards are subject to the growth in our distributable cash flow per common unit over the performance period while other awards are subject to "financial performance" and "market performance." Financial performance is based on meeting certain earnings before interest, taxes, depreciation and amortization ("EBITDA") targets, while market performance is based on the relative standing of total unitholder return achieved by HEP compared to peer group companies. The number of units ultimately issued under these awards can range from 50% to 150% or 0% to 200%. As of September 30, 2020, estimated unit payouts for outstanding nonvested performance unit awards ranged between 100% and 120% of the target number of performance units granted. We did not grant any performance units during the nine months ended September 30, 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 nine months ended September 30, 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 September 30, 2020 (nonvested) 41,811 The grant date fair value of performance units vested and transferred to recipients during the nine months ended September 30, 2020 and 2019 was $0.4 million and $0.3 million , respectively. Based on the weighted-average fair value of performance units outstanding at September 30, 2020, of $1.2 million, there was $0.4 million of total unrecognized compensation expense related to nonvested performance units, which is expected to be recognized over a weighted-average period of 1.3 years. During the nine months ended September 30, 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	9 Months Ended
	Sep. 30, 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, working capital and for general partnership purposes. The Credit Agreement is also available to fund letters of credit up to a $50 million sub-limit, and it contains an accordion feature giving us the ability to increase the size of the facility by up to $300 million with additional lender commitments. Our obligations under the Credit Agreement are collateralized by substantially all of our assets, and indebtedness under the Credit Agreement is guaranteed by our material, wholly-owned subsidiaries. The Credit Agreement requires us to maintain compliance with certain financial covenants consisting of total leverage, senior secured leverage, and interest coverage. It also limits or restricts our ability to engage in certain activities. If, at any time prior to the expiration of the Credit Agreement, HEP obtains two investment grade credit ratings, the Credit Agreement will become unsecured and many of the covenants, limitations, and restrictions will be eliminated. We may prepay all loans at any time without penalty, except for tranche breakage costs. If an event of default exists under the Credit Agreement, the lenders will be able to accelerate the maturity of all loans outstanding and exercise other rights and remedies. We were in compliance with the covenants as of September 30, 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 September 30, 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: September 30, December 31, (In thousands) Credit Agreement Amount outstanding 948,000 $ 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 (8,126) — 491,874 — Total long-term debt $ 1,439,874 $ 1,462,031

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 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% and 80% of our total revenues for the three months and nine months ended September 30, 2020, respectively. Under these agreements, HFC agrees to transport, store and process throughput volumes of refined product, crude oil and feedstocks on our pipelines, terminals, tankage, loading rack facilities and refinery processing units that result in minimum annual payments to us. These minimum annual payments or revenues are subject to annual rate adjustments on July 1st each year generally based on increases or decreases in PPI or the FERC index. As of September 30, 2020, these agreements with HFC require minimum annualized payments to us of $351.1 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 $101.0 million and $106.0 million for the three months ended September 30, 2020 and 2019, respectively, and $298.0 million and $311.8 million for the nine months ended September 30, 2020 and 2019, respectively. • HFC charged us general and administrative services under the Omnibus Agreement of $0.7 million for both of the three months ended September 30, 2020 and 2019, and $2.0 million and 1.9 million for the nine months ended September 30, 2020 and 2019, respectively. • We reimbursed HFC for costs of employees supporting our operations of $14.0 million and $13.7 million for the three months ended September 30, 2020 and 2019, respectively, and $41.3 million and $40.5 million for the nine months ended September 30, 2020 and 2019, respectively. • HFC reimbursed us $2.3 million and $4.6 million for the three months ended September 30, 2020 and 2019, respectively, for expense and capital projects, and $6.3 million and $10.4 million for the nine months ended September 30, 2020 and 2019, respectively. • We distributed $18.4 million and $37.6 million in the three months ended September 30, 2020 and 2019, respectively, and $74.3 million and $112.4 million for the nine months ended September 30, 2020 and 2019, respectively, to HFC as regular distributions on its common units. • Accounts receivable from HFC were $46.5 million and $49.7 million at September 30, 2020, and December 31, 2019, respectively. • Accounts payable to HFC were $6.9 million and $16.7 million at September 30, 2020, and December 31, 2019, respectively. • Deferred revenue in the consolidated balance sheets at September 30, 2020 and December 31, 2019, included $0.4 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 rail yards of $0.5 million for both of the three months ended September 30, 2020 and 2019, and $1.5 million for both of the nine months ended September 30, 2020 and 2019 . • We received sales-type lease payments of $2.4 million from HFC for both of the three months ended September 30, 2020 and 2019, respectively, and $7.1 million and $2.4 million for the nine months ended September 30, 2020 and 2019, respectively. • On October 31, 2017, we closed 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 expired after the cash distribution for the second quarter of 2020, which was made during the third quarter of 2020.

Partners' Equity, Income Alloca

Partners' Equity, Income Allocations and Cash Distributions	9 Months Ended
	Sep. 30, 2020
Partners' Capital [Abstract]
Partners' Equity, Income Allocations and Cash Distributions	Partners’ Equity, Income Allocations and Cash Distributions As of September 30, 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 September 30, 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 October 22, 2020, we announced our cash distribution for the third quarter of 2020 of $0.35 per unit. The distribution is payable on all common units and will be paid November 12, 2020, to all unitholders of record on November 2, 2020. Our regular quarterly cash distribution to the limited partners will be $37.0 million for the three months ended September 30, 2020 and was $68.5 million for the three months ended September 30, 2019. For the nine months ended September 30, 2020, the regular quarterly distribution to the limited partners will be $105.9 million and was $205.2 million for the nine months ended September 30, 2019. Our distributions are declared subsequent to quarter end; therefore, these amounts do not reflect distributions paid during the respective period.

Net Income per Limited Partner

Net Income per Limited Partner Unit	9 Months Ended
	Sep. 30, 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 Nine Months Ended 2020 2019 2020 2019 (In thousands, except per unit data) Net income attributable to the partners $ 17,813 $ 82,345 $ 119,144 $ 179,217 Weighted average limited partners' units outstanding 105,440 105,440 105,440 105,440 Limited partners' per unit interest in earnings - basic and diluted $ 0.17 $ 0.78 $ 1.13 $ 1.70

Environmental

Environmental	9 Months Ended
	Sep. 30, 2020
Accrual for Environmental Loss Contingencies [Abstract]
Environmental	Environmental We expensed $1.0 million and $1.6 million for the three and nine months ended September 30, 2020, respectively, for environmental remediation obligations, and we expensed $0.3 million for both of the three and nine months ended September 30, 2019. The accrued environmental liability, net of expected recoveries from indemnifying parties, reflected in our consolidated balance sheets was $5.7 million and $5.5 million at September 30, 2020 and December 31, 2019, respectively, of which $3.5 million, was classified as other long-term liabilities for both periods. 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 September 30, 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	9 Months Ended
	Sep. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Contingencies	ContingenciesWe 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.

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2020
Segment Reporting [Abstract]
Segment Information	Segment Information Although financial information is reviewed by our chief operating decision makers from a variety of perspectives, they view the business in two reportable operating segments: pipelines and terminals, and refinery processing units. These operating segments adhere to the accounting polices used for our consolidated financial statements. Pipelines and terminals have been aggregated as one reportable segment as both pipeline and terminals (1) have similar economic characteristics, (2) similarly provide logistics services of transportation and storage of petroleum products, (3) similarly support the petroleum refining business, including distribution of its products, (4) have principally the same customers and (5) are subject to similar regulatory requirements. We evaluate the performance of each segment based on its respective operating income. Certain general and administrative expenses and interest and financing costs are excluded from segment operating income as they are not directly attributable to a specific reportable segment. Identifiable assets are those used by the segment, whereas other assets are principally equity method investments, cash, deposits and other assets that are not associated with a specific reportable reportable segment. Three Months Ended Nine Months Ended 2020 2019 2020 2019 (In thousands) Revenues: Pipelines and terminals - affiliate $ 80,589 $ 85,749 $ 238,123 $ 250,259 Pipelines and terminals - third-party 26,739 29,868 72,409 89,388 Refinery processing units - affiliate 20,403 20,278 59,860 61,496 Total segment revenues $ 127,731 $ 135,895 $ 370,392 $ 401,143 Segment operating income: Pipelines and terminals $ 15,912 $ 56,944 $ 120,445 $ 178,112 Refinery processing units 9,973 9,906 29,371 27,794 Total segment operating income 25,885 66,850 149,816 205,906 Unallocated general and administrative expenses (2,332) (2,714) (7,569) (7,322) Interest and financing costs, net (11,301) (16,564) (37,816) (53,737) Loss on early extinguishment of debt — — (25,915) — Equity in earnings of equity method investments 1,316 1,334 5,186 5,217 Gain on sales-type leases — 35,166 33,834 35,166 Gain (loss) on sale of assets and other 7,465 142 8,439 (57) Income before income taxes $ 21,033 $ 84,214 $ 125,975 $ 185,173 Capital Expenditures: Pipelines and terminals $ 7,902 $ 5,320 $ 38,318 $ 23,072 Refinery processing units — 756 324 756 Total capital expenditures $ 7,902 $ 6,076 $ 38,642 $ 23,828 September 30, 2020 December 31, 2019 (In thousands) Identifiable assets: Pipelines and terminals (1) $ 1,712,033 $ 1,749,843 Refinery processing units 305,999 305,897 Other 143,853 143,492 Total identifiable assets $ 2,161,885 $ 2,199,232 (1) Includes goodwill of $234.7 million as of September 30, 2020 and $270.3 million as of December 31, 2019.

Supplemental Guarantor _ Non-Gu

Supplemental Guarantor / Non-Guarantor Financial Information	9 Months Ended
	Sep. 30, 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 the 5% Senior Notes have been jointly and severally guaranteed by each of its direct and indirect 100% owned subsidiaries, other than Holly Energy Finance Corp. and certain immaterial subsidiaries (“Guarantor Subsidiaries”). These guarantees are full and unconditional, subject to certain customary release provisions. These circumstances include (i) when a Guarantor Subsidiary is sold or sells all or substantially all of its assets, (ii) when a Guarantor Subsidiary is declared “unrestricted” for covenant purposes, (iii) when a Guarantor Subsidiary’s guarantee of other indebtedness is terminated or released and (iv) when the requirements for legal defeasance or covenant defeasance or to discharge the senior notes have been satisfied. The following financial information presents condensed consolidating balance sheets, statements of comprehensive income, and statements of cash flows of the Parent, the Guarantor Subsidiaries and the Non-Guarantor Subsidiaries. The information has been presented as if the Parent accounted for its ownership in the Guarantor Subsidiaries, and the Guarantor Restricted Subsidiaries accounted for the ownership of the Non-Guarantor Non-Restricted Subsidiaries, using the equity method of accounting. Condensed Consolidating Balance Sheet September 30, 2020 Parent Guarantor Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 4,000 $ (1,113) $ 15,204 $ — $ 18,091 Accounts receivable — 56,434 4,982 (1,055) 60,361 Prepaid and other current assets 149 5,818 315 6,282 Total current assets 4,149 61,139 20,501 (1,055) 84,734 Properties and equipment, net — 1,096,454 351,470 — 1,447,924 Operating lease right-of-use assets — 2,990 174 — 3,164 Net investment in leases — 167,238 — 167,238 Investment in subsidiaries 1,800,621 280,277 — (2,080,898) — Intangible assets, net — 90,817 — — 90,817 Goodwill — 234,684 — — 234,684 Equity method investments — 82,389 39,657 — 122,046 Other assets 4,879 6,399 — — 11,278 Total assets $ 1,809,649 $ 2,022,387 $ 411,802 $ (2,081,953) $ 2,161,885 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 20,494 $ 8,505 $ (1,055) $ 27,944 Accrued interest 4,691 — — — 4,691 Deferred revenue — 10,620 400 — 11,020 Accrued property taxes — 5,377 3,595 — 8,972 Current operating lease liabilities — 1,130 69 — 1,199 Current finance lease liabilities — 3,459 — — 3,459 Other current liabilities 3 2,748 98 — 2,849 Total current liabilities 4,694 43,828 12,667 (1,055) 60,134 Long-term debt 1,439,874 — — — 1,439,874 Noncurrent operating lease liabilities — 2,333 — — 2,333 Noncurrent finance lease liabilities — 69,180 — — 69,180 Other long-term liabilities 260 13,093 508 — 13,861 Deferred revenue — 41,376 — — 41,376 Class B unit — 51,956 — — 51,956 Equity - partners 364,821 1,800,621 280,277 (2,080,898) 364,821 Equity - noncontrolling interest — — 118,350 — 118,350 Total liabilities and equity $ 1,809,649 $ 2,022,387 $ 411,802 $ (2,081,953) $ 2,161,885 Condensed Consolidating Balance Sheet December 31, 2019 Parent Guarantor 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 September 30, 2020 Parent Guarantor Restricted Non-Guarantor Non-restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 94,595 $ 6,397 $ — $ 100,992 Third parties — 21,550 5,189 — 26,739 — 116,145 11,586 — 127,731 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 36,065 3,938 — 40,003 Depreciation and amortization — 21,997 4,193 — 26,190 General and administrative 649 1,683 — — 2,332 Goodwill impairment — 35,653 — — 35,653 649 95,398 8,131 — 104,178 Operating income (loss) (649) 20,747 3,455 — 23,553 Other income (expense): Equity in earnings of subsidiaries 31,461 6,589 — (38,050) — Equity in earnings of equity method investments — 755 561 — 1,316 Interest expense (13,072) (1,032) — — (14,104) Interest income — 2,787 16 — 2,803 Other income 73 2,542 4,850 — 7,465 18,462 11,641 5,427 (38,050) (2,520) Income before income taxes 17,813 32,388 8,882 (38,050) 21,033 State income tax expense — (34) — — (34) Net income 17,813 32,354 8,882 (38,050) 20,999 Allocation of net income attributable to noncontrolling interests — (893) (2,293) — (3,186) Net income attributable to the partners $ 17,813 $ 31,461 $ 6,589 $ (38,050) $ 17,813 Condensed Consolidating Statement of Comprehensive Income Three Months Ended September 30, 2019 Parent Guarantor Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 99,482 $ 6,545 $ — $ 106,027 Third parties — 23,999 5,869 — 29,868 — 123,481 12,414 — 135,895 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 40,866 4,058 — 44,924 Depreciation and amortization 19,757 4,364 — 24,121 General and administrative 569 2,145 — — 2,714 569 62,768 8,422 — 71,759 Operating income (loss) (569) 60,713 3,992 — 64,136 Other income (expense): Equity in earnings of subsidiaries 101,638 3,013 — (104,651) — Equity in earnings of equity method investments — 1,334 — — 1,334 Interest expense (18,945) 138 — — (18,807) Interest income — 2,243 — — 2,243 Gain on sales-type lease — 35,166 — — 35,166 Other income (loss) 221 (104) 25 — 142 82,914 41,790 25 (104,651) 20,078 Income before income taxes 82,345 102,503 4,017 (104,651) 84,214 State income tax expense — (30) — — (30) Net income 82,345 102,473 4,017 (104,651) 84,184 Allocation of net income attributable to noncontrolling interests — (835) (1,004) — (1,839) Net income attributable to the partners $ 82,345 $ 101,638 $ 3,013 $ (104,651) $ 82,345 Condensed Consolidating Statement of Comprehensive Income Nine Months Ended September 30, 2020 Parent Guarantor Restricted Non-Guarantor Non-restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 278,767 $ 19,216 $ — $ 297,983 Third parties — 56,592 15,817 — 72,409 — 335,359 35,033 — 370,392 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 98,176 11,545 — 109,721 Depreciation and amortization — 62,489 12,713 — 75,202 General and administrative 2,528 5,041 — — 7,569 Goodwill impairment — 35,653 — — 35,653 2,528 201,359 24,258 — 228,145 Operating income (loss) (2,528) 134,000 10,775 — — 142,247 Other income (expense): Equity in earnings of subsidiaries 189,889 12,394 — (202,283) — Equity in earnings of equity method investments — 4,292 894 — 5,186 Interest expense (42,542) (3,108) — — (45,650) Interest income 26 7,792 16 — 7,834 Loss on early extinguishment of debt (25,915) — — — (25,915) Gain on sales-type lease — 33,834 — — 33,834 Gain on sale of assets and other 214 3,358 4,867 — 8,439 121,672 58,562 5,777 (202,283) (16,272) Income before income taxes 119,144 192,562 16,552 (202,283) 125,975 State income tax expense — (110) — — (110) Net income 119,144 192,452 16,552 (202,283) 125,865 Allocation of net income attributable to noncontrolling interests — (2,563) (4,158) — (6,721) Net income attributable to the partners $ 119,144 $ 189,889 $ 12,394 $ (202,283) $ 119,144 Condensed Consolidating Statement of Comprehensive Income Nine Months Ended September 30, 2019 Parent Guarantor Restricted Non-Guarantor Non-restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 293,096 $ 18,659 $ — $ 311,755 Third parties — 69,764 19,624 — 89,388 — 362,860 38,283 — 401,143 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 111,644 11,401 — 123,045 Depreciation and amortization 59,320 12,872 — 72,192 General and administrative 2,390 4,932 — — 7,322 2,390 175,896 24,273 — 202,559 Operating income (loss) (2,390) 186,964 14,010 — 198,584 Other income (expense): Equity in earnings of subsidiaries 238,368 10,572 — (248,940) — Equity in earnings of equity method investments — 5,217 — — 5,217 Interest expense (56,982) (77) — — (57,059) Interest income — 3,322 — — 3,322 Gain on sales-type lease — 35,166 — — 35,166 Gain on sale of assets and other 221 (364) 86 — (57) 181,607 53,836 86 (248,940) (13,411) Income before income taxes 179,217 240,800 14,096 (248,940) 185,173 State income tax expense — (36) — — (36) Net income 179,217 240,764 14,096 (248,940) 185,137 Allocation of net income attributable to noncontrolling interests — (2,396) (3,524) — (5,920) Net income attributable to the partners $ 179,217 $ 238,368 $ 10,572 $ (248,940) $ 179,217 Condensed Consolidating Statement of Cash Flows Nine Months Ended September 30, 2020 Parent Guarantor Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Cash flows from operating activities $ (49,182) $ 250,355 $ 36,261 $ (12,394) $ 225,040 Cash flows from investing activities Additions to properties and equipment — (10,675) (27,967) — (38,642) Investment in Cushing Connect — (15,382) (2,438) 15,382 (2,438) Proceeds from sale of assets — 961 — — 961 Distributions in excess of equity in earnings of equity investments — 11,084 — (10,383) 701 — (14,012) (30,405) 4,999 (39,418) Cash flows from financing activities Net borrowings under credit agreement (17,500) — — — (17,500) Net intercompany financing activities 234,081 (234,081) — — — Redemption of senior notes (522,500) — — — (522,500) Proceeds from issuance of senior notes 500,000 — — — 500,000 Contribution from general partner 611 — 15,382 (15,382) 611 Contribution from noncontrolling interest — — 15,382 — 15,382 Distributions to HEP unitholders (137,437) — — — (137,437) Distributions to noncontrolling interests — — (30,622) 22,777 (7,845) Units withheld for tax withholding obligations (149) — — — (149) Deferred financing costs (8,714) — — — (8,714) Payments on finance leases — (2,666) — — (2,666) 48,392 (236,747) 142 7,395 (180,818) Cash and cash equivalents Increase (decrease) for the period (790) (404) 5,998 — 4,804 Beginning of period 4,790 (709) 9,206 — 13,287 End of period $ 4,000 $ (1,113) $ 15,204 $ — $ 18,091 Condensed Consolidating Statement of Cash Flows Nine Months Ended September 30, 2019 Parent Guarantor Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Cash flows from operating activities $ (62,229) $ 271,657 $ 31,467 $ (12,678) $ 228,217 Cash flows from investing activities Additions to properties and equipment — (23,227) (601) — (23,828) Distributions from UNEV in excess of earnings — 10,572 — (10,572) — Proceeds from sale of assets — 265 — — 265 Distributions in excess of equity in earnings of equity investments — 693 — — 693 — (11,697) (601) (10,572) (22,870) Cash flows from financing activities Net borrowings under credit agreement 12,500 — — — 12,500 Net intercompany financing activities 260,362 (260,362) — — — Contributions from general partner 182 — — — 182 Distributions to HEP unitholders (204,701) — — — (204,701) Distributions to noncontrolling interests — — (31,000) 23,250 (7,750) Units withheld for tax withholding obligations (119) — — — (119) Purchase units for incentive grants (255) — — (255) Payments on finance leases — (780) — — (780) Other (139) 139 — — — 67,830 (261,003) (31,000) 23,250 (200,923) Cash and cash equivalents Increase for the period 5,601 (1,043) (134) — 4,424 Beginning of period 2 — 3,043 — 3,045 End of period $ 5,603 $ (1,043) $ 2,909 $ — $ 7,469

Description of Business and P_2

Description of Business and Presentation of Financial Statements (Policies)	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Credit Loss, Financial Instrument [Policy Text Block]	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.
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.
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.

Revenues (Tables)

Revenues (Tables)	9 Months Ended
	Sep. 30, 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: September 30, December 31, (In thousands) Contract assets $ 6,187 $ 5,675 Contract liabilities $ (400) $ (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 $ 92 2021 362 2022 332 2023 295 2024 255 2025 188 Thereafter 650 Total $ 2,174
Schedule of Disaggregated Revenue	Disaggregated revenues were as follows: Three Months Ended Nine Months Ended 2020 2019 2020 2019 (In thousands) Pipelines $ 68,292 $ 73,163 $ 197,718 $ 220,526 Terminals, tanks and loading racks 39,036 42,454 112,814 119,121 Refinery processing units 20,403 20,278 59,860 61,496 $ 127,731 $ 135,895 $ 370,392 $ 401,143

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 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): September 30, 2020 December 31, 2019 Operating leases: Operating lease right-of-use assets, net $ 3,164 $ 3,255 Current operating lease liabilities 1,199 1,126 Noncurrent operating lease liabilities 2,333 2,482 Total operating lease liabilities $ 3,532 $ 3,608 Finance leases: Properties and equipment $ 6,554 $ 6,968 Accumulated amortization (3,354) (4,547) Properties and equipment, net $ 3,200 $ 2,421 Current finance lease liabilities $ 3,459 $ 3,224 Noncurrent finance lease liabilities 69,180 70,475 Total finance lease liabilities $ 72,639 $ 73,699 Weighted average remaining lease term (in years) Operating leases 6.0 6.5 Finance leases 16.2 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	Supplemental cash flow and other information related to leases were as follows: Nine Months Ended 2020 2019 (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 773 $ 5,467 Operating cash flows on finance leases $ 3,241 $ 75 Financing cash flows on finance leases $ 2,666 $ 780 The components of lease expense were as follows: Three Months Ended Nine Months Ended 2020 2019 2020 2019 (In thousands) Operating lease costs $ 242 $ 1,852 $ 745 $ 5,420 Finance lease costs Amortization of assets 251 213 766 711 Interest on lease liabilities 1,032 24 3,108 75 Variable lease cost 64 41 159 112 Total net lease cost $ 1,589 $ 2,130 $ 4,778 $ 6,318
Schedule of Operating Lease Maturities	Maturities of lease liabilities were as follows: September 30, 2020 Operating Finance (In thousands) 2020 $ 257 $ 1,931 2021 906 7,403 2022 627 7,277 2023 607 7,320 2024 494 6,856 2025 and thereafter 1,179 80,313 Total lease payments 4,070 111,100 Less: Imputed interest (538) (38,461) Total lease obligations 3,532 72,639 Less: Current lease liabilities (1,199) (3,459) Noncurrent lease liabilities $ 2,333 $ 69,180
Schedule of Finance Lease Maturities	Maturities of lease liabilities were as follows: September 30, 2020 Operating Finance (In thousands) 2020 $ 257 $ 1,931 2021 906 7,403 2022 627 7,277 2023 607 7,320 2024 494 6,856 2025 and thereafter 1,179 80,313 Total lease payments 4,070 111,100 Less: Imputed interest (538) (38,461) Total lease obligations 3,532 72,639 Less: Current lease liabilities (1,199) (3,459) Noncurrent lease liabilities $ 2,333 $ 69,180
Sales-Type Lease, Gain Recognized	Therefore, we recognized a gain on sales-type leases during the nine months ended September 30, 2020 composed of the following: (In thousands) Net investment in leases $ 35,319 Properties and equipment, net (1,485) Gain on sales-type leases $ 33,834
Schedule of Lease Income	Lease income recognized was as follows: Three Months Ended Nine Months Ended 2020 2019 2020 2019 (In thousands) Operating lease revenues $ 87,125 $ 94,459 $ 262,518 $ 282,747 Direct financing lease interest income 525 539 1,572 1,558 Gain on sales-type leases — 35,166 33,834 35,166 Sales-type lease interest income 2,278 1,675 6,218 1,675 Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable 2,952 3,075 7,413 3,075
Schedule of Minimum Undiscounted Lease Payments	Annual minimum undiscounted lease payments under our leases were as follows as of September 30, 2020: Operating Finance Sales-type Years Ending December 31, (In thousands) Remainder of 2020 $ 77,568 $ 530 $ 3,114 2021 306,771 2,128 12,456 2022 304,315 2,145 12,456 2023 273,362 2,162 12,456 2024 235,280 2,179 12,456 2025 and thereafter 739,158 40,787 73,044 Total $ 1,936,454 $ 49,931 $ 125,982
Schedule of Net Investment in Leases	Net investments in leases recorded on our balance sheet were composed of the following: September 30, 2020 December 31, 2019 Sales-type Leases Direct Financing Leases Sales-type Leases Direct Financing Leases (In thousands) (In thousands) Lease receivables (1) $ 90,606 $ 16,469 $ 68,457 $ 16,511 Unguaranteed residual assets 63,718 — 52,933 — Net investment in leases $ 154,324 $ 16,469 $ 121,390 $ 16,511 (1) Current portion of lease receivables included in prepaid and other current assets on the balance sheet.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 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: September 30, 2020 December 31, 2019 Financial Instrument Fair Value Input Level Carrying Fair Value Carrying Fair Value (In thousands) Liabilities: 6% Senior Notes Level 2 — — 496,531 522,045 5% Senior Notes Level 2 491,874 490,155 — —

Properties and Equipment (Table

Properties and Equipment (Tables)	9 Months Ended
	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
Schedule of Properties and Equipment	The carrying amounts of our properties and equipment are as follows: September 30, December 31, (In thousands) Pipelines, terminals and tankage $ 1,609,453 $ 1,602,231 Refinery assets 349,030 348,093 Land and right of way 87,076 86,190 Construction in progress 40,734 10,930 Other 9,266 14,110 2,095,559 2,061,554 Less accumulated depreciation 647,635 594,455 $ 1,447,924 $ 1,467,099

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 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 September 30, December 31, (In thousands) Delek transportation agreement 30 years $ 59,933 $ 59,933 HFC transportation agreement 10-15 years 75,131 75,131 Customer relationships 10 years 69,683 69,683 Other 50 50 204,797 204,797 Less accumulated amortization 113,980 103,475 $ 90,817 $ 101,322

Employees, Retirement and Inc_2

Employees, Retirement and Incentive Plans (Tables)	9 Months Ended
	Sep. 30, 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 nine months ended September 30, 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 (5,646) 29.94 Forfeited (8,578) 25.47 Outstanding at September 30, 2020 (nonvested) 130,981 $ 26.11
Schedule of Nonvested Performance-based Units Activity	A summary of performance unit activity and changes for the nine months ended September 30, 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 September 30, 2020 (nonvested) 41,811

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2020
Debt Instruments [Abstract]
Schedule of Long-term Debt Instruments	The carrying amounts of our long-term debt was as follows: September 30, December 31, (In thousands) Credit Agreement Amount outstanding 948,000 $ 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 (8,126) — 491,874 — Total long-term debt $ 1,439,874 $ 1,462,031

Net Income per Limited Partne_2

Net Income per Limited Partner Unit (Tables)	9 Months Ended
	Sep. 30, 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 Nine Months Ended 2020 2019 2020 2019 (In thousands, except per unit data) Net income attributable to the partners $ 17,813 $ 82,345 $ 119,144 $ 179,217 Weighted average limited partners' units outstanding 105,440 105,440 105,440 105,440 Limited partners' per unit interest in earnings - basic and diluted $ 0.17 $ 0.78 $ 1.13 $ 1.70

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2020
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Three Months Ended Nine Months Ended 2020 2019 2020 2019 (In thousands) Revenues: Pipelines and terminals - affiliate $ 80,589 $ 85,749 $ 238,123 $ 250,259 Pipelines and terminals - third-party 26,739 29,868 72,409 89,388 Refinery processing units - affiliate 20,403 20,278 59,860 61,496 Total segment revenues $ 127,731 $ 135,895 $ 370,392 $ 401,143 Segment operating income: Pipelines and terminals $ 15,912 $ 56,944 $ 120,445 $ 178,112 Refinery processing units 9,973 9,906 29,371 27,794 Total segment operating income 25,885 66,850 149,816 205,906 Unallocated general and administrative expenses (2,332) (2,714) (7,569) (7,322) Interest and financing costs, net (11,301) (16,564) (37,816) (53,737) Loss on early extinguishment of debt — — (25,915) — Equity in earnings of equity method investments 1,316 1,334 5,186 5,217 Gain on sales-type leases — 35,166 33,834 35,166 Gain (loss) on sale of assets and other 7,465 142 8,439 (57) Income before income taxes $ 21,033 $ 84,214 $ 125,975 $ 185,173 Capital Expenditures: Pipelines and terminals $ 7,902 $ 5,320 $ 38,318 $ 23,072 Refinery processing units — 756 324 756 Total capital expenditures $ 7,902 $ 6,076 $ 38,642 $ 23,828 September 30, 2020 December 31, 2019 (In thousands) Identifiable assets: Pipelines and terminals (1) $ 1,712,033 $ 1,749,843 Refinery processing units 305,999 305,897 Other 143,853 143,492 Total identifiable assets $ 2,161,885 $ 2,199,232 (1) Includes goodwill of $234.7 million as of September 30, 2020 and $270.3 million as of December 31, 2019.

Supplemental Guarantor _ Non-_2

Supplemental Guarantor / Non-Guarantor Financial Information (Tables)	9 Months Ended
	Sep. 30, 2020
Supplemental Guarantor / Non-Guarantor Financial Information [Abstract]
Condensed Consolidating Balance Sheet	Condensed Consolidating Balance Sheet September 30, 2020 Parent Guarantor Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 4,000 $ (1,113) $ 15,204 $ — $ 18,091 Accounts receivable — 56,434 4,982 (1,055) 60,361 Prepaid and other current assets 149 5,818 315 6,282 Total current assets 4,149 61,139 20,501 (1,055) 84,734 Properties and equipment, net — 1,096,454 351,470 — 1,447,924 Operating lease right-of-use assets — 2,990 174 — 3,164 Net investment in leases — 167,238 — 167,238 Investment in subsidiaries 1,800,621 280,277 — (2,080,898) — Intangible assets, net — 90,817 — — 90,817 Goodwill — 234,684 — — 234,684 Equity method investments — 82,389 39,657 — 122,046 Other assets 4,879 6,399 — — 11,278 Total assets $ 1,809,649 $ 2,022,387 $ 411,802 $ (2,081,953) $ 2,161,885 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 20,494 $ 8,505 $ (1,055) $ 27,944 Accrued interest 4,691 — — — 4,691 Deferred revenue — 10,620 400 — 11,020 Accrued property taxes — 5,377 3,595 — 8,972 Current operating lease liabilities — 1,130 69 — 1,199 Current finance lease liabilities — 3,459 — — 3,459 Other current liabilities 3 2,748 98 — 2,849 Total current liabilities 4,694 43,828 12,667 (1,055) 60,134 Long-term debt 1,439,874 — — — 1,439,874 Noncurrent operating lease liabilities — 2,333 — — 2,333 Noncurrent finance lease liabilities — 69,180 — — 69,180 Other long-term liabilities 260 13,093 508 — 13,861 Deferred revenue — 41,376 — — 41,376 Class B unit — 51,956 — — 51,956 Equity - partners 364,821 1,800,621 280,277 (2,080,898) 364,821 Equity - noncontrolling interest — — 118,350 — 118,350 Total liabilities and equity $ 1,809,649 $ 2,022,387 $ 411,802 $ (2,081,953) $ 2,161,885 Condensed Consolidating Balance Sheet December 31, 2019 Parent Guarantor 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 September 30, 2020 Parent Guarantor Restricted Non-Guarantor Non-restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 94,595 $ 6,397 $ — $ 100,992 Third parties — 21,550 5,189 — 26,739 — 116,145 11,586 — 127,731 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 36,065 3,938 — 40,003 Depreciation and amortization — 21,997 4,193 — 26,190 General and administrative 649 1,683 — — 2,332 Goodwill impairment — 35,653 — — 35,653 649 95,398 8,131 — 104,178 Operating income (loss) (649) 20,747 3,455 — 23,553 Other income (expense): Equity in earnings of subsidiaries 31,461 6,589 — (38,050) — Equity in earnings of equity method investments — 755 561 — 1,316 Interest expense (13,072) (1,032) — — (14,104) Interest income — 2,787 16 — 2,803 Other income 73 2,542 4,850 — 7,465 18,462 11,641 5,427 (38,050) (2,520) Income before income taxes 17,813 32,388 8,882 (38,050) 21,033 State income tax expense — (34) — — (34) Net income 17,813 32,354 8,882 (38,050) 20,999 Allocation of net income attributable to noncontrolling interests — (893) (2,293) — (3,186) Net income attributable to the partners $ 17,813 $ 31,461 $ 6,589 $ (38,050) $ 17,813 Condensed Consolidating Statement of Comprehensive Income Three Months Ended September 30, 2019 Parent Guarantor Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 99,482 $ 6,545 $ — $ 106,027 Third parties — 23,999 5,869 — 29,868 — 123,481 12,414 — 135,895 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 40,866 4,058 — 44,924 Depreciation and amortization 19,757 4,364 — 24,121 General and administrative 569 2,145 — — 2,714 569 62,768 8,422 — 71,759 Operating income (loss) (569) 60,713 3,992 — 64,136 Other income (expense): Equity in earnings of subsidiaries 101,638 3,013 — (104,651) — Equity in earnings of equity method investments — 1,334 — — 1,334 Interest expense (18,945) 138 — — (18,807) Interest income — 2,243 — — 2,243 Gain on sales-type lease — 35,166 — — 35,166 Other income (loss) 221 (104) 25 — 142 82,914 41,790 25 (104,651) 20,078 Income before income taxes 82,345 102,503 4,017 (104,651) 84,214 State income tax expense — (30) — — (30) Net income 82,345 102,473 4,017 (104,651) 84,184 Allocation of net income attributable to noncontrolling interests — (835) (1,004) — (1,839) Net income attributable to the partners $ 82,345 $ 101,638 $ 3,013 $ (104,651) $ 82,345 Condensed Consolidating Statement of Comprehensive Income Nine Months Ended September 30, 2020 Parent Guarantor Restricted Non-Guarantor Non-restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 278,767 $ 19,216 $ — $ 297,983 Third parties — 56,592 15,817 — 72,409 — 335,359 35,033 — 370,392 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 98,176 11,545 — 109,721 Depreciation and amortization — 62,489 12,713 — 75,202 General and administrative 2,528 5,041 — — 7,569 Goodwill impairment — 35,653 — — 35,653 2,528 201,359 24,258 — 228,145 Operating income (loss) (2,528) 134,000 10,775 — — 142,247 Other income (expense): Equity in earnings of subsidiaries 189,889 12,394 — (202,283) — Equity in earnings of equity method investments — 4,292 894 — 5,186 Interest expense (42,542) (3,108) — — (45,650) Interest income 26 7,792 16 — 7,834 Loss on early extinguishment of debt (25,915) — — — (25,915) Gain on sales-type lease — 33,834 — — 33,834 Gain on sale of assets and other 214 3,358 4,867 — 8,439 121,672 58,562 5,777 (202,283) (16,272) Income before income taxes 119,144 192,562 16,552 (202,283) 125,975 State income tax expense — (110) — — (110) Net income 119,144 192,452 16,552 (202,283) 125,865 Allocation of net income attributable to noncontrolling interests — (2,563) (4,158) — (6,721) Net income attributable to the partners $ 119,144 $ 189,889 $ 12,394 $ (202,283) $ 119,144 Condensed Consolidating Statement of Comprehensive Income Nine Months Ended September 30, 2019 Parent Guarantor Restricted Non-Guarantor Non-restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 293,096 $ 18,659 $ — $ 311,755 Third parties — 69,764 19,624 — 89,388 — 362,860 38,283 — 401,143 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 111,644 11,401 — 123,045 Depreciation and amortization 59,320 12,872 — 72,192 General and administrative 2,390 4,932 — — 7,322 2,390 175,896 24,273 — 202,559 Operating income (loss) (2,390) 186,964 14,010 — 198,584 Other income (expense): Equity in earnings of subsidiaries 238,368 10,572 — (248,940) — Equity in earnings of equity method investments — 5,217 — — 5,217 Interest expense (56,982) (77) — — (57,059) Interest income — 3,322 — — 3,322 Gain on sales-type lease — 35,166 — — 35,166 Gain on sale of assets and other 221 (364) 86 — (57) 181,607 53,836 86 (248,940) (13,411) Income before income taxes 179,217 240,800 14,096 (248,940) 185,173 State income tax expense — (36) — — (36) Net income 179,217 240,764 14,096 (248,940) 185,137 Allocation of net income attributable to noncontrolling interests — (2,396) (3,524) — (5,920) Net income attributable to the partners $ 179,217 $ 238,368 $ 10,572 $ (248,940) $ 179,217
Condensed Consolidating Statement of Cash Flows	Condensed Consolidating Statement of Cash Flows Nine Months Ended September 30, 2020 Parent Guarantor Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Cash flows from operating activities $ (49,182) $ 250,355 $ 36,261 $ (12,394) $ 225,040 Cash flows from investing activities Additions to properties and equipment — (10,675) (27,967) — (38,642) Investment in Cushing Connect — (15,382) (2,438) 15,382 (2,438) Proceeds from sale of assets — 961 — — 961 Distributions in excess of equity in earnings of equity investments — 11,084 — (10,383) 701 — (14,012) (30,405) 4,999 (39,418) Cash flows from financing activities Net borrowings under credit agreement (17,500) — — — (17,500) Net intercompany financing activities 234,081 (234,081) — — — Redemption of senior notes (522,500) — — — (522,500) Proceeds from issuance of senior notes 500,000 — — — 500,000 Contribution from general partner 611 — 15,382 (15,382) 611 Contribution from noncontrolling interest — — 15,382 — 15,382 Distributions to HEP unitholders (137,437) — — — (137,437) Distributions to noncontrolling interests — — (30,622) 22,777 (7,845) Units withheld for tax withholding obligations (149) — — — (149) Deferred financing costs (8,714) — — — (8,714) Payments on finance leases — (2,666) — — (2,666) 48,392 (236,747) 142 7,395 (180,818) Cash and cash equivalents Increase (decrease) for the period (790) (404) 5,998 — 4,804 Beginning of period 4,790 (709) 9,206 — 13,287 End of period $ 4,000 $ (1,113) $ 15,204 $ — $ 18,091 Condensed Consolidating Statement of Cash Flows Nine Months Ended September 30, 2019 Parent Guarantor Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Cash flows from operating activities $ (62,229) $ 271,657 $ 31,467 $ (12,678) $ 228,217 Cash flows from investing activities Additions to properties and equipment — (23,227) (601) — (23,828) Distributions from UNEV in excess of earnings — 10,572 — (10,572) — Proceeds from sale of assets — 265 — — 265 Distributions in excess of equity in earnings of equity investments — 693 — — 693 — (11,697) (601) (10,572) (22,870) Cash flows from financing activities Net borrowings under credit agreement 12,500 — — — 12,500 Net intercompany financing activities 260,362 (260,362) — — — Contributions from general partner 182 — — — 182 Distributions to HEP unitholders (204,701) — — — (204,701) Distributions to noncontrolling interests — — (31,000) 23,250 (7,750) Units withheld for tax withholding obligations (119) — — — (119) Purchase units for incentive grants (255) — — (255) Payments on finance leases — (780) — — (780) Other (139) 139 — — — 67,830 (261,003) (31,000) 23,250 (200,923) Cash and cash equivalents Increase for the period 5,601 (1,043) (134) — 4,424 Beginning of period 2 — 3,043 — 3,045 End of period $ 5,603 $ (1,043) $ 2,909 $ — $ 7,469

Description of Business and P_3

Description of Business and Presentation of Financial Statements - Narrative (Details)	Jan. 01, 2021renewalOption	Sep. 30, 2020USD ($)renewalOptionshares	Jun. 30, 2020USD ($)	Sep. 30, 2020USD ($)renewalOptionshares	Sep. 30, 2020USD ($)renewalOptionshares	Sep. 30, 2020USD ($)ComponentsrenewalOptionshares	Sep. 30, 2020USD ($)segmentrenewalOptionshares	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Jan. 01, 2019USD ($)
Other Ownership Interests [Line Items]
Ownership percentage, controlling interest		57.00%		57.00%	57.00%	57.00%	57.00%
Shares, Issued | shares		37,250,000		37,250,000	37,250,000	37,250,000	37,250,000
Limited partner distribution					$ 2,500,000
Revenue, Remaining Performance Obligation, Amount		$ 17,600,000
Property, Plant, and Equipment, Salvage Value			$ 88,500,000
Goodwill, Impaired, Accumulated Impairment Loss		35,700,000		$ 35,700,000	35,700,000	$ 35,700,000	$ 35,700,000
Long-Lived Assets			28,100,000
Goodwill		$ 234,684,000		$ 234,684,000	234,684,000	$ 234,684,000	$ 234,684,000		$ 270,336,000
General Partners' Capital Account, Period Distribution Amount					$ 0
Goodwill, Gross			68,700,000
Impairment of Long-Lived Assets Held-for-use			$ 0
Finance lease term		10 years		10 years	10 years	10 years	10 years
Number of Renewal Option Periods | renewalOption		(1)		(1)	(1)	(1)	(1)
Number of Reportable Segments						2	2
Operating Lease, Liability		$ 3,532,000		$ 3,532,000	$ 3,532,000	$ 3,532,000	$ 3,532,000		$ 3,608,000	$ 78,400,000
HEP [Member]
Other Ownership Interests [Line Items]
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest				2.00%
Subsequent Event
Other Ownership Interests [Line Items]
Related Party Transaction, Due from (to) Related Party								$ 5,000,000
Due from Related Parties								$ 10,000,000
Lessor, Operating Lease, Renewal Term	5 years
Lessor, Operating Lease, Term of Contract	10 years
Number of Renewal Option Periods | renewalOption	(2)
Subsequent Event | Forecast [Member]
Other Ownership Interests [Line Items]
Lessor, Operating Lease, Service Fee Arrangement, Period	5 years
UNEV Pipeline
Other Ownership Interests [Line Items]
Equity Method Investment, Ownership Percentage		75.00%		75.00%	75.00%	75.00%	75.00%
Osage Pipeline [Member]
Other Ownership Interests [Line Items]
Equity Method Investment, Ownership Percentage		50.00%		50.00%	50.00%	50.00%	50.00%
Cushing Connect Pipeline & Terminal [Member]
Other Ownership Interests [Line Items]
Equity Method Investment, Ownership Percentage		50.00%		50.00%	50.00%	50.00%	50.00%

Investment in Joint Venture Inv

Investment in Joint Venture Investment in Joint Venture (Details)	9 Months Ended
	Sep. 30, 2020bbl
Business Combinations [Abstract]
Construction of Cushing Connect Pipeline	160,000
Cushing Connect Terminal	1,500,000

Investment in Joint Venture (De

Investment in Joint Venture (Details) $ in Millions	3 Months Ended
	Dec. 31, 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		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred revenue recognized	$ 1,100		$ 13,800
Deferred revenue recognized. billed prior period	200		700	$ 600
Contract With Customer, Asset, Revenue Recognized	100		500
Revenue from Contract with Customer, Excluding Assessed Tax	127,731	$ 135,895	370,392	$ 401,143
Operating Lease, Lease Income	90,100		269,900
Revenue, Remaining Performance Obligation, Amount	2,174,000		2,174,000
Shortfall Payments
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract With Customer, Liability, Increase	400		400		$ 500
Deferred revenue shortfalls billed	400		400
Service, Other
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 37,700		$ 100,500

Revenues - Narrative, Remaining

Revenues - Narrative, Remaining Performance Obligation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Operating Lease, Lease Income	$ 90,100		$ 269,900
Contract with Customer, Liability, Revenue Recognized	1,100		13,800
Revenue, Remaining Performance Obligation, Amount	2,174,000		2,174,000
Contract With Customer, Liability, Revenue Recognized, Billed Prior Period	200		700	$ 600
Contract With Customer, Asset, Revenue Recognized	100		500
Revenue from Contract with Customer, Excluding Assessed Tax	127,731	$ 135,895	370,392	$ 401,143
Shortfall Payments
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract with Customer, Liability	400		400
Service, Other
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 37,700		$ 100,500

Revenues - Schedule of Future P

Revenues - Schedule of Future Performance Obligations (Details) $ in Millions	Sep. 30, 2020USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Amount	$ 2,174
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Amount	$ 92
Unfulfilled performance obligations, expected timing	3 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]
Revenue, Remaining Performance Obligation, Amount	$ 362
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]
Revenue, Remaining Performance Obligation, Amount	$ 332
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]
Revenue, Remaining Performance Obligation, Amount	$ 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]
Revenue, Remaining Performance Obligation, Amount	$ 255
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]
Revenue, Remaining Performance Obligation, Amount	$ 188
Unfulfilled performance obligations, expected timing	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Amount	$ 650
Unfulfilled performance obligations, expected timing

Revenues - Schedule of Contract

Revenues - Schedule of Contract Asset and Liability Balances (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Contract With Customer, Liability, Revenue Recognized, Billed Prior Period	$ 200	$ 700	$ 600
Contract assets	6,187	6,187		$ 5,675
Contract liabilities	(400)	(400)		$ (650)
Contract With Customer, Asset, Revenue Recognized	$ 100	$ 500

Revenues - Schedule of Disaggre

Revenues - Schedule of Disaggregated Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	$ 127,731	$ 135,895	$ 370,392	$ 401,143
Pipelines
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	68,292	73,163	197,718	220,526
Terminals, tanks and loading racks
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	39,036	42,454	112,814	119,121
Refinery processing units
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	$ 20,403	$ 20,278	$ 59,860	$ 61,496

Leases - Narrative (Details)

Leases - Narrative (Details) $ in Millions	Sep. 30, 2020USD ($)renewalOption	Dec. 31, 2019USD ($)
Lessee, Lease, Description [Line Items]
Finance lease term	10 years
Operating lease renewal term	10 years
Capital Leased Assets, Gross	$ 6.6	$ 7
Capital Leases Accumulated Depreciation	$ 3.4	$ 4.5
Lessee, Finance Lease, Renewal Term	10 years
Number of Renewal Option Periods | renewalOption	1
Minimum
Lessee, Lease, Description [Line Items]
Operating lease term	1 year
Maximum
Lessee, Lease, Description [Line Items]
Operating lease term	24 years
Vehicles | Minimum
Lessee, Lease, Description [Line Items]
Finance lease term	33 months
Vehicles | Maximum
Lessee, Lease, Description [Line Items]
Finance lease term	48 months

Leases - Supplemental Balance S

Leases - Supplemental Balance Sheet (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019	Jan. 01, 2019
Operating leases:
Operating lease right-of-use assets	$ 3,164	$ 3,255
Current operating lease liabilities	1,199	1,126
Long-term lease obligations	2,333	2,482
Operating Lease, Liability	3,532	3,608	$ 78,400
Finance leases:
Properties, plants and equipment	6,554	6,968
Accumulated amortization	(3,354)	(4,547)
Properties, plants and equipment, net	3,200	2,421
Current finance lease liabilities	3,459	3,224
Noncurrent finance lease liabilities	69,180	70,475
Total finance lease liabilities	$ 72,639	$ 73,699
Weighted average remaining lease term (in years)
Operating leases	6 years	6 years 6 months
Finance leases	16 years 2 months 12 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	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating lease	$ 773	$ 5,467
Operating cash flows from finance leases	3,241	75
Financing cash flows from finance leases	$ 2,666	$ 780

Leases - Operating and Finance

Leases - Operating and Finance Lease Maturities (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019	Jan. 01, 2019
Operating
2020	$ 257
2021	906
2022	627
2023	607
2024	494
2025 and thereafter	1,179
Total lease payments	4,070
Less: Imputed interest	(538)
Total operating lease liabilities	3,532	$ 3,608	$ 78,400
Less: Current obligations	(1,199)	(1,126)
Long-term lease obligations	2,333	2,482
Finance
2020	1,931
2021	7,403
2022	7,277
2023	7,320
2024	6,856
2025 and thereafter	80,313
Total lease payments	111,100
Less: Imputed interest	(38,461)
Total finance lease liabilities	72,639	73,699
Less: Current obligations	(3,459)	(3,224)
Long-term lease obligations	$ 69,180	$ 70,475

Leases - Components of Lease Ex

Leases - Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Leases [Abstract]
Operating lease costs	$ 242	$ 1,852	$ 745	$ 5,420
Amortization of assets	251	213	766	711
Interest on lease liabilities	1,032	24	3,108	75
Variable Lease, Cost	64	41	159	112
Total net lease cost	$ 1,589	$ 2,130	$ 4,778	$ 6,318

Leases - Gain on Sales-Type Lea

Leases - Gain on Sales-Type Leases (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Leases [Abstract]
Net investment in leases	$ 35,319		$ 35,319
Properties and equipment, net			(1,485)
Gain on Sales-type Leases	$ 0	$ 35,166	$ 33,834	$ 35,166

Leases - Schedule of Lease Inco

Leases - Schedule of Lease Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Leases [Abstract]
Operating lease revenues	$ 87,125	$ 94,459	$ 262,518	$ 282,747
Direct financing lease interest income	525	539	1,572	1,558
Sales-type lease interest income	2,278	1,675	6,218	1,675
Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable	$ 2,952	$ 3,075	$ 7,413	$ 3,075

Leases - Schedule of Minimum Un

Leases - Schedule of Minimum Undiscounted Lease Payments (Details) $ in Thousands	Sep. 30, 2020USD ($)
Operating
Remainder of 2020	$ 77,568
2021	306,771
2022	304,315
2023	273,362
2024	235,280
Thereafter	739,158
Total	1,936,454
Finance
Sales-type and Direct Financing Leases, Lease Receivable, Fiscal Year Maturity [Abstract]
Remainder of 2020	530
2021	2,128
2022	2,145
2023	2,162
2024	2,179
Thereafter	40,787
Total	49,931
Sales-type
Sales-type and Direct Financing Leases, Lease Receivable, Fiscal Year Maturity [Abstract]
Remainder of 2020	3,114
2021	12,456
2022	12,456
2023	12,456
2024	12,456
Thereafter	73,044
Total	$ 125,982

Leases - Net Investments in Lea

Leases - Net Investments in Leases (Details) - USD ($) $ in Thousands		Sep. 30, 2020	Dec. 31, 2019
Lessor, Lease, Description [Line Items]
Net investment in leases		$ 35,319
Sales-type Leases
Lessor, Lease, Description [Line Items]
Lease receivables	[1]	90,606	$ 68,457
Unguaranteed residual assets		63,718	52,933
Net investment in leases		154,324	121,390
Direct Financing Leases
Lessor, Lease, Description [Line Items]
Lease receivables	[1]	16,469	16,511
Unguaranteed residual assets		0	0
Net investment in leases		$ 16,469	$ 16,511
[1]	Current portion of lease receivables included in prepaid and other current assets on the balance sheet.

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Feb. 04, 2020	Dec. 31, 2019
6% Senior notes
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			6.00%
Five Percent Senior Notes Due Two Thousand Twenty Eight [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		5.00%	5.00%
Carrying Value | 6% Senior notes | Fair value inputs, Level 2
Debt Instrument [Line Items]
Financial Liabilities Fair Value Disclosure	$ 0		$ 496,531
Carrying Value | Five Percent Senior Notes Due Two Thousand Twenty Eight [Member] | Fair value inputs, Level 2
Debt Instrument [Line Items]
Financial Liabilities Fair Value Disclosure	491,874		0
Fair Value | 6% Senior notes | Fair value inputs, Level 2
Debt Instrument [Line Items]
Financial Liabilities Fair Value Disclosure	0		522,045
Fair Value | Five Percent Senior Notes Due Two Thousand Twenty Eight [Member] | Fair value inputs, Level 2
Debt Instrument [Line Items]
Financial Liabilities Fair Value Disclosure	$ 490,155		$ 0

Properties and Equipment - Sche

Properties and Equipment - Schedule of Properties and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	$ 2,095,559	$ 2,061,554
Less accumulated depreciation	647,635	594,455
Properties and equipment, net	1,447,924	1,467,099
Pipelines, terminals and tankage
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	1,609,453	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	40,734	10,930
Other
Property, Plant and Equipment [Line Items]
Properties and equipment, gross	$ 9,266	$ 14,110

Properties and Equipment - Narr

Properties and Equipment - Narrative (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 64.3	$ 61.7

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets, Net [Abstract]
Intangible assets, gross	$ 204,797	$ 204,797
Less accumulated amortization	113,980	103,475
Intangible assets, net	90,817	101,322
Estimated amortization expense, year four	9,900
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
Other
Finite-Lived Intangible Assets, Net [Abstract]
Intangible assets, gross	$ 50	$ 50
Customer Relationships
Finite-Lived Intangible Assets, Net [Abstract]
Useful Life	10 years
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	9 Months Ended
	Sep. 30, 2020USD ($)
Finite-Lived Intangible Assets [Line Items]
Estimated amortization expense, year two	$ 14
Estimated amortization expense, year three	14
Estimated amortization expense, year four	9.9
Estimated amortization expense, year five	9.1
Estimated amortization expense, after year five	9.1
Amortization expense	$ 10.5

Employees, Retirement and Inc_3

Employees, Retirement and Incentive Plans Retirement and Benefit Plan Costs (Details) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020USD ($)shares	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)Componentsshares	Sep. 30, 2019USD ($)
Share-based Compensation Arrangements
Employee benefits and share-based compensation | $	$ 1.9	$ 1.8	$ 5.7	$ 5.4
Long-term Incentive Plan, Components | Components			4
Number of incentive-based award plans	2		2
Compensation costs of incentive awards | $	$ 0.6	$ 0.5	$ 1.5	$ 1.8
Deferred Bonus
Share-based Compensation Arrangements
Units authorized under equity-based compensation plans (new) | shares	2,500,000		2,500,000
Number of units available for grant | shares	1,122,230		1,122,230

Employees, Retirement and Inc_4

Employees, Retirement and Incentive Plans Restricted Units (Details) - USD ($) $ / shares in Units, $ in Millions	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Share-based Compensation Arrangements
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 200,000
Restricted and Phantom Units
Share-based Compensation Arrangements
Nonvested restricted units outstanding	130,981		145,205
Vesting and transfer of common units to recipients	5,646	0
Vested in Period	$ 29.94
Weighted average grant date fair value	$ 26.11		$ 26.22
Forfeitures	8,578
Weighted Average Grant Date Fair Value - Forfeitures	$ 25.47
Total unrecognized compensation related to nonvested units	$ 0.9
Weighted average remaining contractual term (years)	1 year 1 month 6 days
Performance Shares
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	$ 0.4
Weighted average remaining contractual term (years)	1 year 3 months 18 days

Employees, Retirement and Inc_5

Employees, Retirement and Incentive Plans Performance Units (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Share-based Compensation Arrangement Instruments [Roll Forward]
Estimated Share Payouts Unit Awards Maximum	120.00%
Estimated Share Payouts Unit Awards Minimum	100.00%
Weighted Average Fair Value of Units Outstanding	$ 1.2
Performance Shares
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 September 30, 2020 (nonvested)	41,811
Fair value of vested units transferred to recipients	$ 0.4	$ 0.3
Total unrecognized compensation related to nonvested units	$ 0.4
Weighted average remaining contractual term (years)	1 year 3 months 18 days
Restricted and Phantom Units
Share-based Compensation Arrangement Instruments [Roll Forward]
Outstanding at January 1, 2020 (nonvested)	145,205
Vesting and transfer of common units to recipients	(5,646)	0
Forfeitures	(8,578)
Outstanding at September 30, 2020 (nonvested)	130,981
Total unrecognized compensation related to nonvested units	$ 0.9
Weighted average remaining contractual term (years)	1 year 1 month 6 days

Debt - Senior Notes (Details)

Debt - Senior Notes (Details) - USD ($) $ in Thousands	Feb. 05, 2020	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Feb. 04, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 1,400,000		$ 1,400,000
Line of Credit Facility, Capacity Available for Trade Purchases		50,000		50,000
Line of Credit Facility, Accordion Feature		300,000		300,000
Gain (Loss) on Extinguishment of Debt	$ 25,900	0	$ 0	(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		0		0		$ 500,000	$ 500,000
Stated interest rate, senior notes							6.00%
Five Percent Senior Notes Due Two Thousand Twenty Eight [Member]
Debt Instrument [Line Items]
Principal		$ 500,000		$ 500,000			$ 0
Stated interest rate, senior notes						5.00%	5.00%

Debt Long-Term Debt (Details)

Debt Long-Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Feb. 04, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Credit Agreement	$ 948,000		$ 965,500
Total long-term debt	1,439,874		1,462,031
6% Senior notes
Debt Instrument [Line Items]
Principal	0	$ 500,000	500,000
Unamortized discount	0		(3,469)
6% Senior notes | Fair value inputs, Level 2 | Carrying Value
Debt Instrument [Line Items]
Financial Liabilities Fair Value Disclosure	0		496,531
Five Percent Senior Notes Due Two Thousand Twenty Eight [Member]
Debt Instrument [Line Items]
Principal	500,000		0
Unamortized discount	(8,126)		0
Five Percent Senior Notes Due Two Thousand Twenty Eight [Member] | Fair value inputs, Level 2 | Carrying Value
Debt Instrument [Line Items]
Financial Liabilities Fair Value Disclosure	$ 491,874		$ 0

Debt - Interest Rate Risk Manag

Debt - Interest Rate Risk Management (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Line of credit facility, amount outstanding	$ 948,000	$ 965,500

Related Party Transactions - Na

Related Party Transactions - Narrative (Details) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020USD ($)yrshares	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)yrshares	Sep. 30, 2019USD ($)	Dec. 31, 2019USD ($)
Related Party Transaction [Line Items]
Concentration Risk, Percentage	79.00%		80.00%
Administrative fee, related party			$ 2.6
Revenue from related parties	$ 101	$ 106	298	$ 311.8
Omnibus Agreement G & A expenses, related party	0.7		2	1.9
Employee expenses reimbursed to related party	14	13.7	41.3	40.5
Reimbursements received from related parties	2.3	4.6	6.3	10.4
Accounts receivable due from HFC	46.5		46.5		$ 49.7
Due to Affiliate	6.9		6.9		16.7
Lease Income	0.5		1.5
Sales-type Lease, Lease Income	$ 2.4		$ 7.1	2.4
Shares, Issued | shares	37,250,000		37,250,000
Limited Partners' Capital Account, Distribution Amount			$ 2.5
HEP [Member]
Related Party Transaction [Line Items]
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest			2.00%
Affiliated Entity
Related Party Transaction [Line Items]
Minimum annualized payments	$ 351.1		$ 351.1
Distributions to HEP unitholders	18.4	$ 37.6	74.3	$ 112.4
Shortfall Payments
Related Party Transaction [Line Items]
Shortfall billings deferred revenue	$ 0.4		$ 0.4		$ 0.5
Minimum
Related Party Transaction [Line Items]
Revenue service commitments expiration | yr	2,021		2,021
Maximum
Related Party Transaction [Line Items]
Revenue service commitments expiration | yr	2,036		2,036

Partners' Equity, Income Allo_2

Partners' Equity, Income Allocations and Cash Distributions - Issuances (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Partners' Capital [Abstract]
Limited Partners' Capital Account, Distribution Amount	$ 37	$ 68.5	$ 105.9	$ 205.2
Common units held by HFC (in shares)	59,630,030		59,630,030
Ownership percentage, controlling interest	57.00%		57.00%
Common Unit Issuance Program			$ 200
Partners' capital account, units, sale of units (in shares)			2,413,153
Gross proceeds from issuance of common units			$ 82.3
Dividends Payable, Amount Per Share	$ 0.35		$ 0.35

Partners' Equity, Income Allo_3

Partners' Equity, Income Allocations and Cash Distributions - Cash Distributions (Details) - USD ($) $ in Millions	Nov. 12, 2020	Nov. 02, 2020	Oct. 22, 2020	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Partners' Capital Account, Units				59,630,030		59,630,030
Ownership percentage, controlling interest				57.00%		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				$ 37	$ 68.5	$ 105.9	$ 205.2
Subsequent Event
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Dividends Payable, Date Declared			Oct. 22, 2020
Dividends Payable, Date to be Paid	Nov. 12, 2020
Dividends Payable, Date of Record		Nov. 2, 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		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Earnings per Unit by Type of Partner [Line Items]
Net income attributable to the partners	$ 17,813	$ 82,345	$ 119,144	$ 179,217
Weighted average limited partners’ units outstanding	105,440	105,440	105,440	105,440
Limited partners’ per unit interest in earnings—basic and diluted:	$ 0.17	$ 0.78	$ 1.13	$ 1.70
Limited Partner
Earnings per Unit by Type of Partner [Line Items]
Net income attributable to partnership	$ 17,813	$ 82,345	$ 119,144	$ 179,217

Environmental Environmental (De

Environmental Environmental (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Dec. 31, 2019
Loss Contingencies [Line Items]
Environmental remediation expense	$ 1,000	$ 300	$ 1,600
Accrued environmental expense liability	5,700		5,700	$ 5,500
Accrued environmental expense, noncurrent liability	3,500		3,500
Affiliated Entity
Loss Contingencies [Line Items]
Accrued environmental expense liability	$ 400	$ 500	$ 400

Segment Information - Narrative

Segment Information - Narrative (Details) - 9 months ended Sep. 30, 2020	Components	segment
Segment Reporting [Abstract]
Number of Operating Segments		2
Number of Reportable Segments	2	2

Segment Information - Schedule

Segment Information - Schedule of Segment Information (Details) - USD ($) $ in Thousands		Feb. 05, 2020	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Feb. 04, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Revenues			$ 127,731	$ 135,895	$ 370,392	$ 401,143
Operating Income (Loss)			23,553	64,136	142,247	198,584
Segment operating profit			25,885	66,850	149,816	205,906
Unallocated general and administrative			(2,332)	(2,714)	(7,569)	(7,322)
Interest and financing costs, net			(11,301)	(16,564)	(37,816)	(53,737)
Gain (Loss) on Extinguishment of Debt		$ 25,900	0	0	(25,915)	0
Equity in earnings of unconsolidated affiliates			1,316	1,334	5,186	5,217
Gain on Sales-type Leases			0	35,166	33,834	35,166
Gain (loss) on sale of assets and other			7,465	142	8,439	(57)
Income before income taxes			21,033	84,214	125,975	185,173
Capital Expenditures			7,902	6,076	38,642	23,828
Assets			2,161,885		2,161,885			$ 2,199,232
Goodwill			234,684		234,684			$ 270,336
Five Percent Senior Notes Due Two Thousand Twenty Eight [Member]
Segment Reporting Information [Line Items]
Debt Instrument, Interest Rate, Stated Percentage							5.00%	5.00%
6% Senior notes
Segment Reporting Information [Line Items]
Debt Instrument, Interest Rate, Stated Percentage								6.00%
Pipelines and terminal - affiliate
Segment Reporting Information [Line Items]
Revenues			80,589	85,749	238,123	250,259
Pipelines and terminals - third party
Segment Reporting Information [Line Items]
Revenues			26,739	29,868	72,409	89,388
Operating Income (Loss)			15,912	56,944	120,445	178,112
Capital Expenditures			7,902	5,320	38,318	23,072
Assets	[1]		1,712,033		1,712,033			$ 1,749,843
Refinery processing units
Segment Reporting Information [Line Items]
Revenues			20,403	20,278	59,860	61,496
Operating Income (Loss)			9,973	9,906	29,371	27,794
Capital Expenditures			0	$ 756	324	$ 756
Assets			305,999		305,999			305,897
Other
Segment Reporting Information [Line Items]
Assets			$ 143,853		$ 143,853			$ 143,492
[1]	Includes goodwill of $234.7 million as of September 30, 2020 and $270.3 million as of December 31, 2019.

Supplemental Guarantor _ Non-_3

Supplemental Guarantor / Non-Guarantor Financial Information Condensed Consolidated Balance Sheet (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 18,091	$ 13,287	$ 7,469	$ 3,045
Accounts receivable	60,361	68,447
Prepaid and other current assets	6,282	7,629
Total current assets	84,734	89,363
Properties and equipment, net	1,447,924	1,467,099
Operating lease right-of-use assets	3,164	3,255
Net Investment in Lease	167,238	134,886
Investment in subsidiaries	0	0
Intangible assets, net	90,817	101,322
Goodwill	234,684	270,336
Equity method investments	122,046	120,071
Other assets	11,278	12,900
Assets	2,161,885	2,199,232
Current liabilities:
Accounts payable	27,944	34,555
Due to Affiliate	6,900	16,700
Accrued interest	4,691	13,206
Deferred revenue	11,020	10,390
Accrued property taxes	8,972	3,799
Current maturities of operating leases	1,199	1,126
Current maturities of finance leases	3,459	3,224
Other current liabilities	2,849	2,305
Total current liabilities	60,134	68,605
Long-term debt	1,439,874	1,462,031
Noncurrent operating lease liabilities	2,333	2,482
Noncurrent finance lease liabilities	69,180	70,475
Other long-term liabilities	13,861	12,808
Deferred revenue	41,376	45,681
Class B unit	51,956	49,392
Equity - partners	364,821	381,103
Equity - noncontrolling interest	118,350	106,655
Total liabilities and equity	2,161,885	2,199,232
Parent
Current assets:
Cash and cash equivalents	4,000	4,790	5,603	2
Accounts receivable	0	0
Prepaid and other current assets	149	282
Total current assets	4,149	5,072
Properties and equipment, net	0	0
Operating lease right-of-use assets	0	0
Net Investment in Lease	0	0
Investment in subsidiaries	1,800,621	1,844,812
Intangible assets, net	0	0
Goodwill	0	0
Equity method investments	0	0
Other assets	4,879	6,722
Assets	1,809,649	1,856,606
Current liabilities:
Accounts payable	0	0
Accrued interest	4,691	13,206
Deferred revenue	0	0
Accrued property taxes	0	0
Current maturities of operating leases	0	0
Current maturities of finance leases	0	0
Other current liabilities	3	6
Total current liabilities	4,694	13,212
Long-term debt	1,439,874	1,462,031
Noncurrent operating lease liabilities	0	0
Noncurrent finance lease liabilities	0	0
Other long-term liabilities	260	260
Deferred revenue	0	0
Class B unit	0	0
Equity - partners	364,821	381,103
Equity - noncontrolling interest	0	0
Total liabilities and equity	1,809,649	1,856,606
Guarantor Restricted Subsidiaries
Current assets:
Cash and cash equivalents	(1,113)	(709)	(1,043)	0
Accounts receivable	56,434	60,229
Prepaid and other current assets	5,818	6,710
Total current assets	61,139	66,230
Properties and equipment, net	1,096,454	1,133,534
Operating lease right-of-use assets	2,990	3,243
Net Investment in Lease	167,238	134,886
Investment in subsidiaries	280,277	275,279
Intangible assets, net	90,817	101,322
Goodwill	234,684	270,336
Equity method investments	82,389	82,987
Other assets	6,399	6,178
Assets	2,022,387	2,073,995
Current liabilities:
Accounts payable	20,494	29,895
Accrued interest	0	0
Deferred revenue	10,620	9,740
Accrued property taxes	5,377	2,737
Current maturities of operating leases	1,130	1,114
Current maturities of finance leases	3,459	3,224
Other current liabilities	2,748	2,293
Total current liabilities	43,828	49,003
Long-term debt	0	0
Noncurrent operating lease liabilities	2,333	2,482
Noncurrent finance lease liabilities	69,180	70,475
Other long-term liabilities	13,093	12,150
Deferred revenue	41,376	45,681
Class B unit	51,956	49,392
Equity - partners	1,800,621	1,844,812
Equity - noncontrolling interest	0	0
Total liabilities and equity	2,022,387	2,073,995
Non-Guarantor Non-Restricted Subsidiaries
Current assets:
Cash and cash equivalents	15,204	9,206	2,909	3,043
Accounts receivable	4,982	8,549
Prepaid and other current assets	315	637
Total current assets	20,501	18,392
Properties and equipment, net	351,470	333,565
Operating lease right-of-use assets	174	12
Net Investment in Lease		0
Investment in subsidiaries	0	0
Intangible assets, net	0	0
Goodwill	0	0
Equity method investments	39,657	37,084
Other assets	0	0
Assets	411,802	389,053
Current liabilities:
Accounts payable	8,505	4,991
Accrued interest	0	0
Deferred revenue	400	650
Accrued property taxes	3,595	1,062
Current maturities of operating leases	69	12
Current maturities of finance leases	0	0
Other current liabilities	98	6
Total current liabilities	12,667	6,721
Long-term debt	0	0
Noncurrent operating lease liabilities	0	0
Noncurrent finance lease liabilities	0	0
Other long-term liabilities	508	398
Deferred revenue	0	0
Class B unit	0	0
Equity - partners	280,277	275,279
Equity - noncontrolling interest	118,350	106,655
Total liabilities and equity	411,802	389,053
Eliminations
Current assets:
Cash and cash equivalents	0	0	$ 0	$ 0
Accounts receivable	(1,055)	(331)
Prepaid and other current assets		0
Total current assets	(1,055)	(331)
Properties and equipment, net	0	0
Operating lease right-of-use assets	0	0
Net Investment in Lease	0	0
Investment in subsidiaries	(2,080,898)	(2,120,091)
Intangible assets, net	0	0
Goodwill	0	0
Equity method investments	0	0
Other assets	0	0
Assets	(2,081,953)	(2,120,422)
Current liabilities:
Accounts payable	(1,055)	(331)
Accrued interest	0	0
Deferred revenue	0	0
Accrued property taxes	0	0
Current maturities of operating leases	0	0
Current maturities of finance leases	0	0
Other current liabilities	0	0
Total current liabilities	(1,055)	(331)
Long-term debt	0	0
Noncurrent operating lease liabilities	0	0
Noncurrent finance lease liabilities	0	0
Other long-term liabilities	0	0
Deferred revenue	0	0
Class B unit	0	0
Equity - partners	(2,080,898)	(2,120,091)
Equity - noncontrolling interest	0	0
Total liabilities and equity	$ (2,081,953)	$ (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	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2020	Sep. 30, 2019
Revenues:
Revenues		$ 127,731			$ 135,895			$ 370,392	$ 401,143
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)		40,003			44,924			109,721	123,045
Depreciation and amortization		26,190			24,121			75,202	72,192
Goodwill, Impairment Loss		35,653			0			35,653	0
General and administrative		2,332			2,714			7,569	7,322
Total operating costs and expenses		104,178			71,759			228,145	202,559
Operating Income (Loss)		23,553			64,136			142,247	198,584
Equity in earnings of subsidiaries		0			0				0
Equity in earnings of equity method investments		1,316			1,334			5,186	5,217
Interest expense		(14,104)			(18,807)			(45,650)	(57,059)
Interest income		2,803			2,243			7,834	3,322
Gain (Loss) on Extinguishment of Debt	$ 25,900	0			0			(25,915)	0
Other Nonoperating Income (Expense)								8,439
Gain on Sales-type Leases		0			35,166			33,834	35,166
Gain on sale of assets and other		7,465			142			8,439	(57)
Nonoperating Income (Expense)		(2,520)			20,078			(16,272)	(13,411)
Income before income taxes		21,033			84,214			125,975	185,173
State income tax benefit (expense)		(34)			(30)			(110)	(36)
Net income		20,999	$ 77,954	$ 26,912	84,184	$ 47,159	$ 53,794	125,865	185,137
Allocation of net income attributable to noncontrolling interests		(3,186)			(1,839)			(6,721)	(5,920)
Net Income (Loss) Attributable to Parent		17,813			82,345			119,144	179,217
Other Comprehensive Income (Loss), Net of Tax								0
Net income attributable to the partners		17,813			82,345			119,144	179,217
Parent
Revenues:
Revenues		0			0			0	0
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)		0			0			0	0
Depreciation and amortization		0						0
Goodwill, Impairment Loss		0						0
General and administrative		649			569			2,528	2,390
Total operating costs and expenses		649			569			2,528	2,390
Operating Income (Loss)		(649)			(569)			(2,528)	(2,390)
Equity in earnings of subsidiaries		31,461			101,638				238,368
Equity in earnings of equity method investments		0			0			0	0
Interest expense		(13,072)			(18,945)			(42,542)	(56,982)
Interest income		0			0			26	0
Gain (Loss) on Extinguishment of Debt								(25,915)
Other Nonoperating Income (Expense)								214
Gain on Sales-type Leases					0			0	0
Gain on sale of assets and other		73			221				221
Nonoperating Income (Expense)		18,462			82,914			121,672	181,607
Income before income taxes		17,813			82,345			119,144	179,217
State income tax benefit (expense)		0			0			0	0
Net income		17,813			82,345			119,144	179,217
Allocation of net income attributable to noncontrolling interests		0			0			0	0
Other Comprehensive Income (Loss), Net of Tax								189,889
Net income attributable to the partners		17,813			82,345			119,144	179,217
Guarantor Restricted Subsidiaries
Revenues:
Revenues		116,145			123,481			335,359	362,860
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)		36,065			40,866			98,176	111,644
Depreciation and amortization		21,997			19,757			62,489	59,320
Goodwill, Impairment Loss		35,653						35,653
General and administrative		1,683			2,145			5,041	4,932
Total operating costs and expenses		95,398			62,768			201,359	175,896
Operating Income (Loss)		20,747			60,713			134,000	186,964
Equity in earnings of subsidiaries		6,589			3,013				10,572
Equity in earnings of equity method investments		755			1,334			4,292	5,217
Interest expense		(1,032)			138			(3,108)	(77)
Interest income		2,787			2,243			7,792	3,322
Gain (Loss) on Extinguishment of Debt								0
Other Nonoperating Income (Expense)								3,358
Gain on Sales-type Leases					35,166			33,834	35,166
Gain on sale of assets and other		2,542			(104)				(364)
Nonoperating Income (Expense)		11,641			41,790			58,562	53,836
Income before income taxes		32,388			102,503			192,562	240,800
State income tax benefit (expense)		(34)			(30)			(110)	(36)
Net income		32,354			102,473			192,452	240,764
Allocation of net income attributable to noncontrolling interests		(893)			(835)			(2,563)	(2,396)
Other Comprehensive Income (Loss), Net of Tax								12,394
Net income attributable to the partners		31,461			101,638			189,889	238,368
Non-Guarantor Non-Restricted Subsidiaries
Revenues:
Revenues		11,586			12,414			35,033	38,283
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)		3,938			4,058			11,545	11,401
Depreciation and amortization		4,193			4,364			12,713	12,872
Goodwill, Impairment Loss		0						0
General and administrative		0			0			0	0
Total operating costs and expenses		8,131			8,422			24,258	24,273
Operating Income (Loss)		3,455			3,992			10,775	14,010
Equity in earnings of subsidiaries		0			0				0
Equity in earnings of equity method investments		561			0			894	0
Interest expense		0			0			0	0
Interest income		16			0			16	0
Gain (Loss) on Extinguishment of Debt								0
Other Nonoperating Income (Expense)								4,867
Gain on Sales-type Leases					0			0	0
Gain on sale of assets and other		4,850			25				86
Nonoperating Income (Expense)		5,427			25			5,777	86
Income before income taxes		8,882			4,017			16,552	14,096
State income tax benefit (expense)		0			0			0	0
Net income		8,882			4,017			16,552	14,096
Allocation of net income attributable to noncontrolling interests		(2,293)			(1,004)			(4,158)	(3,524)
Other Comprehensive Income (Loss), Net of Tax								0
Net income attributable to the partners		6,589			3,013			12,394	10,572
Eliminations
Revenues:
Revenues		0			0			0	0
Operating costs and expenses [Abstract]
Operations (exclusive of depreciation and amortization)		0			0			0	0
Depreciation and amortization		0			0			0	0
Goodwill, Impairment Loss		0						0
General and administrative		0			0			0	0
Total operating costs and expenses		0			0			0	0
Operating Income (Loss)		0			0			0	0
Equity in earnings of subsidiaries		(38,050)			(104,651)				(248,940)
Equity in earnings of equity method investments		0			0			0	0
Interest expense		0			0			0	0
Interest income		0			0			0	0
Gain (Loss) on Extinguishment of Debt								0
Other Nonoperating Income (Expense)								0
Gain on Sales-type Leases					0			0	0
Gain on sale of assets and other		0			0				0
Nonoperating Income (Expense)		(38,050)			(104,651)			(202,283)	(248,940)
Income before income taxes		(38,050)			(104,651)			(202,283)	(248,940)
State income tax benefit (expense)		0			0			0	0
Net income		(38,050)			(104,651)			(202,283)	(248,940)
Allocation of net income attributable to noncontrolling interests		0			0			0	0
Other Comprehensive Income (Loss), Net of Tax								(202,283)
Net income attributable to the partners		(38,050)			(104,651)			(202,283)	(248,940)
Affiliates
Revenues:
Revenues		100,992			106,027			297,983	311,755
Affiliates | Parent
Revenues:
Revenues		0			0			0	0
Affiliates | Guarantor Restricted Subsidiaries
Revenues:
Revenues		94,595			99,482			278,767	293,096
Affiliates | Non-Guarantor Non-Restricted Subsidiaries
Revenues:
Revenues		6,397			6,545			19,216	18,659
Affiliates | Eliminations
Revenues:
Revenues		0			0			0	0
Third parties
Revenues:
Revenues		26,739			29,868			72,409	89,388
Third parties | Parent
Revenues:
Revenues		0			0			0	0
Third parties | Guarantor Restricted Subsidiaries
Revenues:
Revenues		21,550			23,999			56,592	69,764
Third parties | Non-Guarantor Non-Restricted Subsidiaries
Revenues:
Revenues		5,189			5,869			15,817	19,624
Third parties | Eliminations
Revenues:
Revenues		$ 0			$ 0			$ 0	$ 0

Supplemental Guarantor _ Non-_5

Supplemental Guarantor / Non-Guarantor Financial Information Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	$ 225,040	$ 228,217
Cash flows from investing activities
Additions to properties and equipment	(38,642)	(23,828)
Payments to Acquire Interest in Joint Venture	(2,438)	0
Distributions from UNEV in excess of earnings		0
Proceeds from sale of assets	961	265
Distributions in excess of equity in earnings of equity investments	701	693
Net cash provided by (used for) investing activities	(39,418)	(22,870)
Cash flows from financing activities
Net borrowings (repayments) under credit agreement	(17,500)	12,500
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	611	182
Contribution from Joint Venture Partner	15,382	0
Distributions to HEP unitholders	(137,437)	(204,701)
Distributions to noncontrolling interests	(7,845)	(7,750)
Units withheld for tax withholding obligations	(149)	(119)
Payments of Financing Costs		(255)
Payments of Debt Issuance Costs	(8,714)	0
Payments on finance leases	(2,666)	(780)
Other financing activities		0
Net cash provided by (used by) financing activities	(180,818)	(200,923)
Increase (decrease) for the period	4,804	4,424
Beginning of period	13,287	3,045
End of period	18,091	7,469
Parent
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	(49,182)	(62,229)
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
Proceeds from sale of assets	0	0
Distributions in excess of equity in earnings of equity investments	0	0
Net cash provided by (used for) investing activities	0	0
Cash flows from financing activities
Net borrowings (repayments) under credit agreement	(17,500)	12,500
Net intercompany financing activities	234,081	260,362
Early Repayment of Senior Debt	(522,500)
Proceeds from Issuance of Senior Long-term Debt	500,000
Contributions from general partner	611	182
Contribution from Joint Venture Partner	0
Distributions to HEP unitholders	(137,437)	(204,701)
Distributions to noncontrolling interests	0	0
Units withheld for tax withholding obligations	(149)	(119)
Payments of Financing Costs		(255)
Payments of Debt Issuance Costs	(8,714)
Payments on finance leases	0	0
Other financing activities		(139)
Net cash provided by (used by) financing activities	48,392	67,830
Increase (decrease) for the period	(790)	5,601
Beginning of period	4,790	2
End of period	4,000	5,603
Guarantor Restricted Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	250,355	271,657
Cash flows from investing activities
Additions to properties and equipment	(10,675)	(23,227)
Payments to Acquire Interest in Joint Venture	(15,382)
Distributions from UNEV in excess of earnings		(10,572)
Proceeds from sale of assets	961	265
Distributions in excess of equity in earnings of equity investments	11,084	693
Net cash provided by (used for) investing activities	(14,012)	(11,697)
Cash flows from financing activities
Net borrowings (repayments) under credit agreement	0	0
Net intercompany financing activities	(234,081)	(260,362)
Early Repayment of Senior Debt	0
Proceeds from Issuance of Senior Long-term Debt	0
Contributions from general partner	0	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 Financing Costs
Payments of Debt Issuance Costs	0
Payments on finance leases	(2,666)	(780)
Other financing activities		139
Net cash provided by (used by) financing activities	(236,747)	(261,003)
Increase (decrease) for the period	(404)	(1,043)
Beginning of period	(709)	0
End of period	(1,113)	(1,043)
Non-Guarantor Non-Restricted Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	36,261	31,467
Cash flows from investing activities
Additions to properties and equipment	(27,967)	(601)
Payments to Acquire Interest in Joint Venture	(2,438)
Distributions from UNEV in excess of earnings		0
Proceeds from sale of assets	0	0
Distributions in excess of equity in earnings of equity investments	0	0
Net cash provided by (used for) investing activities	(30,405)	(601)
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	15,382	0
Contribution from Joint Venture Partner	15,382
Distributions to HEP unitholders	0	0
Distributions to noncontrolling interests	(30,622)	(31,000)
Units withheld for tax withholding obligations	0	0
Payments of Financing Costs		0
Payments of Debt Issuance Costs	0
Payments on finance leases	0	0
Other financing activities		0
Net cash provided by (used by) financing activities	142	(31,000)
Increase (decrease) for the period	5,998	(134)
Beginning of period	9,206	3,043
End of period	15,204	2,909
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	(12,394)	(12,678)
Cash flows from investing activities
Additions to properties and equipment	0	0
Payments to Acquire Interest in Joint Venture	15,382
Distributions from UNEV in excess of earnings		(10,572)
Proceeds from sale of assets	0	0
Distributions in excess of equity in earnings of equity investments	(10,383)	0
Net cash provided by (used for) investing activities	4,999	(10,572)
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	(15,382)	0
Contribution from Joint Venture Partner	0
Distributions to HEP unitholders	0	0
Distributions to noncontrolling interests	22,777	23,250
Units withheld for tax withholding obligations	0	0
Payments of Financing Costs		0
Payments of Debt Issuance Costs	0
Payments on finance leases	0	0
Other financing activities		0
Net cash provided by (used by) financing activities	7,395	23,250
Increase (decrease) for the period	0	0
Beginning of period	0	0
End of period	$ 0	$ 0