Holly Energy Partners (HEP) 10-Q 3 Nov 21 2021 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2021	Oct. 29, 2021
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2021
Document Transition Report	false
Entity File Number	1-32225
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	20-0833098
Entity Address, Address Line One	2828 N. Harwood,
Entity Address, Address Line Two	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 (in shares)		105,440,201
Entity Registrant Name	HOLLY ENERGY PARTNERS LP
Entity Central Index Key	0001283140
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents (Cushing Connect VIEs: $7,472 and $18,259, respectively)	$ 12,816	$ 21,990
Accounts receivable:
Trade	12,121	14,543
Affiliates	41,507	47,972
Total accounts receivable	53,628	62,515
Prepaid and other current assets	8,174	9,487
Total current assets	74,618	93,992
Properties and equipment, net (Cushing Connect VIEs: $0 and $47,801, respectively)	1,335,042	1,450,685
Operating lease right-of-use assets, net	2,501	2,979
Net investment in leases (Cushing Connect VIEs: $95,598 and $0, respectively)	306,071	166,316
Intangible assets, net	76,809	87,315
Goodwill	223,650	234,684
Equity method investments (Cushing Connect VIEs: $37,691 and $39,456, respectively)	117,027	120,544
Other assets	16,858	11,050
Total assets	2,152,576	2,167,565
Accounts payable:
Trade (Cushing Connect VIEs: $10,083 and $14,076, respectively)	25,472	28,280
Affiliates	14,605	18,120
Total accounts payable	40,077	46,400
Accrued interest	4,604	10,892
Deferred revenue	10,768	11,368
Accrued property taxes	8,877	3,992
Current operating lease liabilities	706	875
Current finance lease liabilities	3,753	3,713
Other current liabilities	2,687	2,505
Total current liabilities	71,472	79,745
Long-term debt	1,333,309	1,405,603
Noncurrent operating lease liabilities	2,169	2,476
Noncurrent finance lease liabilities	65,565	68,047
Other long-term liabilities	12,317	12,905
Deferred revenue	30,920	40,581
Class B unit	55,593	52,850
Partners’ equity:
Common unitholders (105,440 units issued and outstanding at September 30, 2021 and December 31, 2020)	437,998	379,292
Noncontrolling interests	143,233	126,066
Total equity	581,231	505,358
Total liabilities and equity	$ 2,152,576	$ 2,167,565

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	$ 12,816	$ 21,990
Properties and equipment, net	1,335,042	1,450,685
Net investment in leases	306,071	166,316
Equity method investments	117,027	120,544
Trade payable	$ 25,472	$ 28,280
Common units outstanding (in shares)	105,440,000	105,440,000
Common unit issued (in shares)	105,440,000	105,440,000
VIEs
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	$ 7,472	$ 18,259
Properties and equipment, net	0	47,801
Net investment in leases	95,598	0
Equity method investments	37,691	39,456
Trade payable	$ 10,083	$ 14,076

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenues:
Revenues:	$ 122,584	$ 127,731	$ 376,002	$ 370,392
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)	42,793	40,003	126,226	109,721
Depreciation and amortization	21,826	26,190	71,894	75,202
General and administrative	3,849	2,332	9,664	7,569
Goodwill impairment	0	35,653	11,034	35,653
Total operating costs and expenses	68,468	104,178	218,818	228,145
Operating income	54,116	23,553	157,184	142,247
Other income (expense):
Equity in earnings of equity method investments	3,689	1,316	8,875	5,186
Interest expense	(13,417)	(14,104)	(40,595)	(45,650)
Interest income	6,835	2,803	19,997	7,834
Gain on sales-type leases	0	0	24,677	33,834
Loss on early extinguishment of debt	0	0	0	(25,915)
Gain on sale of assets and other	77	7,465	5,994	8,439
Total other income (expense)	(2,816)	(2,520)	18,948	(16,272)
Income before income taxes	51,300	21,033	176,132	125,975
State income tax benefit (expense)	4	(34)	(60)	(110)
Net income	51,304	20,999	176,072	125,865
Allocation of net income attributable to noncontrolling interests	(2,144)	(3,186)	(6,770)	(6,721)
Net income attributable to the partners	$ 49,160	$ 17,813	$ 169,302	$ 119,144
Limited partners’ per unit interest in earnings— basic (in USD per share)	$ 0.46	$ 0.17	$ 1.60	$ 1.13
Limited partners’ per unit interest in earnings— diluted (in USD per share)	$ 0.46	$ 0.17	$ 1.60	$ 1.13
Weighted average limited partners’ units outstanding, basic (in shares)	105,440	105,440	105,440	105,440
Weighted average limited partners’ units outstanding, diluted (in shares)	105,440	105,440	105,440	105,440
Affiliates
Revenues:
Revenues:	$ 97,124	$ 100,992	$ 298,192	$ 297,983
Third parties
Revenues:
Revenues:	$ 25,460	$ 26,739	$ 77,810	$ 72,409

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash flows from operating activities
Net income	$ 176,072	$ 125,865
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	71,894	75,202
Gain on sale of assets	(5,567)	(887)
Loss on early extinguishment of debt	0	25,915
Gain on sales-type leases	(24,677)	(33,834)
Goodwill impairment	11,034	35,653
Amortization of deferred charges	2,992	2,479
Equity-based compensation expense	1,856	1,547
Equity in earnings of equity method investments, net of distributions	0	(238)
(Increase) decrease in operating assets:
Accounts receivable—trade	3,020	4,874
Accounts receivable—affiliates	6,465	3,212
Prepaid and other current assets	2,452	1,885
Increase (decrease) in operating liabilities:
Accounts payable—trade	3,202	(2,258)
Accounts payable—affiliates	(3,515)	(9,815)
Accrued interest	(6,288)	(8,515)
Deferred revenue	(3,702)	(3,675)
Accrued property taxes	4,885	5,173
Other current liabilities	183	544
Other, net	468	1,913
Net cash provided by operating activities	240,774	225,040
Cash flows from investing activities
Additions to properties and equipment	(78,592)	(38,642)
Investment in Cushing Connect JV Terminal	0	(2,438)
Proceeds from sale of assets	7,365	961
Distributions in excess of equity in earnings of equity investments	3,517	701
Net cash used for investing activities	(67,710)	(39,418)
Cash flows from financing activities
Borrowings under credit agreement	210,500	219,500
Repayments of credit agreement borrowings	(283,500)	(237,000)
Redemption of senior notes	0	(522,500)
Proceeds from issuance of debt	0	500,000
Contributions from general partner	0	611
Contributions from noncontrolling interests	21,285	15,382
Distributions to HEP unitholders	(112,384)	(137,437)
Distributions to noncontrolling interests	(8,743)	(7,845)
Payments on finance leases	(2,666)	(2,666)
Deferred financing costs	(6,661)	(8,714)
Units withheld for tax withholding obligations	(69)	(149)
Net cash used by financing activities	(182,238)	(180,818)
Cash and cash equivalents
Increase (decrease) for the period	(9,174)	4,804
Beginning of period	21,990	13,287
End of period	12,816	18,091
Supplemental disclosure of cash flow information
Cash paid during the period for interest	$ 44,147	$ 51,375

Consolidated Statements of Equi

Consolidated Statements of Equity - USD ($) $ in Thousands	Total	Common Units	Noncontrolling Interests
Balance, beginning of period at Dec. 31, 2019	$ 487,758	$ 381,103	$ 106,655
Increase (Decrease) in Partners' Equity [Roll Forward]
Contributions from noncontrolling interest	7,304		7,304
Distributions to HEP unitholders	(68,519)	(68,519)
Distributions to noncontrolling interests	(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
Increase (Decrease) in Partners' Equity [Roll Forward]
Contributions from noncontrolling interest	5,959		5,959
Distributions to HEP unitholders	(34,460)	(34,460)
Distributions to noncontrolling interests	(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]
Contributions from noncontrolling interest	2,119		2,119
Distributions to HEP unitholders	(34,458)	(34,458)
Distributions to noncontrolling interests	(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
Balance, beginning of period at Dec. 31, 2020	505,358	379,292	126,066
Increase (Decrease) in Partners' Equity [Roll Forward]
Contributions from noncontrolling interest	9,746		9,746
Distributions to HEP unitholders	(38,328)	(38,328)
Distributions to noncontrolling interests	(3,819)		(3,819)
Equity-based compensation	683	683
Class B unit accretion	(893)	(893)
Other	(68)	(68)
Net income	66,937	65,290	1,647
Balance, end of period at Mar. 31, 2021	539,616	405,976	133,640
Increase (Decrease) in Partners' Equity [Roll Forward]
Contributions from noncontrolling interest	9,780		9,780
Distributions to HEP unitholders	(37,028)	(37,028)
Distributions to noncontrolling interests	(2,053)		(2,053)
Equity-based compensation	527	527
Class B unit accretion	(894)	(894)
Other	(2)	(2)
Net income	57,831	56,639	1,192
Balance, end of period at Jun. 30, 2021	567,777	425,218	142,559
Increase (Decrease) in Partners' Equity [Roll Forward]
Contributions from noncontrolling interest	2,358		2,358
Distributions to HEP unitholders	(37,028)	(37,028)
Distributions to noncontrolling interests	(2,871)		(2,871)
Equity-based compensation	646	646
Class B unit accretion	(956)	(956)
Other	1	1
Net income	51,304	50,117	1,187
Balance, end of period at Sep. 30, 2021	$ 581,231	$ 437,998	$ 143,233

Description of Business and Pre

Description of Business and Presentation of Financial Statements	9 Months Ended
	Sep. 30, 2021
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, 2021, 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. 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 (the “Cheyenne Refinery”) and to convert certain assets at that refinery to renewable diesel production. HFC subsequently began winding down petroleum refining operations at the Cheyenne Refinery on August 3, 2020. On February 8, 2021, HEP and HFC finalized and executed new agreements for HEP’s Cheyenne assets with 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. On April 1, 2021, we sold our 156-mile, 6-inch refined product pipeline that connected HFC’s Navajo Refinery to terminals in El Paso for gross proceeds of $7.0 million and recognized a gain on sale of $5.3 million. 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 16. 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, 2020. 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, 2021. Principles of Consolidation and Common Control Transactions The consolidated financial statements include our accounts and those of subsidiaries and joint ventures that we control. All significant intercompany transactions and balances have been eliminated. Most of our acquisitions from HFC occurred while we were a consolidated variable interest entity (“VIE”) of HFC. Therefore, as an entity under common control with HFC, we recorded these acquisitions on our balance sheets at HFC's historical basis instead of our purchase price or fair value. Goodwill and Long-lived Assets Goodwill represents the excess of our cost of an acquired business over the fair value of the assets acquired, less liabilities assumed. Goodwill is not subject to amortization and is tested annually or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. Our goodwill impairment testing first entails either a quantitative assessment or an optional qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If we determine that based on the qualitative factors that it is more likely than not that the carrying amount of the reporting unit is greater than its fair value, a quantitative test is performed in which we estimate the fair value of the related reporting unit. If the carrying amount of a reporting unit exceeds its fair value, the goodwill of that reporting unit is impaired, and we measure goodwill impairment as the excess of the carrying amount of the reporting unit over the related fair value. Indicators of Goodwill and Long-lived Asset Impairment The changes in our new agreements with HFC related to our Cheyenne assets resulted in an increase in the net book value of our Cheyenne reporting unit due to sales-type lease accounting, which led us to determine indicators of potential goodwill impairment for our Cheyenne reporting unit were present. The estimated fair value of our Cheyenne reporting unit was derived using a combination of income and market approaches. The income approach reflects expected future cash flows based on anticipated gross margins, operating costs, and capital expenditures. The market approaches include both the guideline public company and guideline transaction methods. Both methods utilize 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 6 for further discussion of Level 3 inputs. Our interim impairment testing of our Cheyenne reporting unit goodwill identified an impairment charge of $11.0 million, which was recorded in the three months ended March 31, 2021. We performed our annual goodwill impairment testing qualitatively as of July 1, 2021, and determined it was not more likely than not that the carrying amount of each reporting unit was greater than its fair value. Therefore, a quantitative test was not necessary, and no additional impairment of goodwill was recorded. We evaluate long-lived assets, including finite-lived intangible assets, for potential impairment by identifying whether indicators of impairment exist and, if so, assessing whether the long-lived assets are recoverable from estimated future undiscounted cash flows. The actual amount of impairment loss, if any, to be recorded is equal to the amount by which a long-lived asset’s carrying value exceeds its fair value. Revenue Recognition 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 unlikely 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 below), 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 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 projected to be exercised by the customer. During the nine months ended September 30, 2021 and 2020, we recognized $12.3 million and $13.8 million, respectively, of these deficiency payments in revenue, of which $0.5 million and $0.7 million, respectively, related to deficiency payments billed in prior periods. We have other cost reimbursement provisions in our throughput / storage agreements providing that customers (including HFC) reimburse us for certain costs. Such reimbursements are recorded as revenue or deferred revenue depending on the nature of the cost. Deferred revenue is recognized over the remaining contractual term of the related throughput agreement. 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 below. 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. 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. Lessor Accounting 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. Accounting Pronouncements Adopted During the Periods Presented 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.

Sinclair Acquisition

Sinclair Acquisition	9 Months Ended
	Sep. 30, 2021
Business Combinations [Abstract]
Sinclair Acquisition	Sinclair Acquisition HEP Transactions On August 2, 2021, HEP, The Sinclair Companies (“Sinclair”) and Sinclair Transportation Company, a wholly owned subsidiary of Sinclair (“STC”), entered into a Contribution Agreement (the “Contribution Agreement”) pursuant to which HEP will acquire all of the outstanding shares of STC in exchange for 21 million newly issued common units of HEP and cash consideration equal to $325 million (the “HEP Transactions”). On the same date, HFC, Sinclair and certain other parties entered into a Business Combination Agreement pursuant to which Sinclair will contribute all of the equity interests of Hippo Holding LLC, which owns Sinclair Oil Corporation, to a new HFC parent holding company that will be named “HF Sinclair Corporation” in exchange for 60,230,036 shares of common stock in HF Sinclair Corporation (the “HFC Transactions”, and together with the HEP Transactions, the “Sinclair Transactions”). The cash consideration for the HEP Transactions is subject to customary adjustments at closing for working capital of STC. The number of HEP common units to be issued to Sinclair at closing is subject to downward adjustment if, as a condition to obtaining antitrust clearance for the Sinclair Transactions, HEP agrees to divest a portion of its equity interest in UNEV Pipeline, LLC and the sales price for such interests does not exceed the threshold provided in the Contribution Agreement. The Contribution Agreement contains customary representations, warranties and covenants of HEP, Sinclair, and STC. The HEP Transactions are expected to close in mid-2022, subject to the satisfaction or waiver of certain customary conditions, including, among others, the receipt of certain required regulatory consents and clearance, including the expiration or termination of the waiting period under the Hart-Scott-Rodino Antitrust Improvements Act (the “HSR Act”), and the consummation of the HFC Transactions. On August 23, 2021, each of HollyFrontier and Sinclair filed its respective premerger notification and report regarding the Sinclair Transactions with the U.S. Department of Justice and the U.S. Federal Trade Commission (the “FTC”) under the HSR Act. On September 22, 2021, HFC and Sinclair each received a request for additional information and documentary material (“Second Request”) from the FTC in connection with the FTC’s review of the Sinclair Transactions. Issuance of the Second Request extends the waiting period under the HSR Act until 30 days after both HollyFrontier and Sinclair have substantially complied with the Second Request, unless the waiting period is terminated earlier by the FTC or the parties otherwise commit not to close the Sinclair Transactions for some additional period of time. HollyFrontier and Sinclair are cooperating with the FTC staff in its review. The Contribution Agreement automatically terminates if the HFC Transactions are terminated, and contains other customary termination rights, including a termination right for each of HEP and Sinclair if, under certain circumstances, the closing does not occur by May 2, 2022 (the “Outside Date”), except that the Outside Date can be extended by either party by up to two 90 day periods to obtain any required antitrust clearance. Upon closing of the HEP Transactions, HEP’s existing senior management team will continue to operate HEP. Under the definitive agreements, Sinclair will be granted the right to nominate one director to the HEP board of directors at the closing. The Sinclair stockholders have also agreed to certain customary lock-up restrictions and registration rights for the HEP common units to be issued to the stockholders of Sinclair. HEP will continue to operate under the name Holly Energy Partners, L.P.

Investment in Joint Venture

Investment in Joint Venture	9 Months Ended
	Sep. 30, 2021
Equity Method Investments and Joint Ventures [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 went in service during the second quarter of 2020, and the Cushing Connect Pipeline was placed into service at the end of the third quarter of 2021. L ong-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 generally be shared equally among the partners. However, we are solely responsible for any Cushing Connect Pipeline construction costs that exceed the budget by more than 10%. 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 $70 million to $75 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. With the exception of the assets of HEP Cushing, creditors of the Cushing Connect Joint Venture legal entities have no recourse to our assets. Any recourse to HEP Cushing would be limited to the extent of HEP Cushing's assets, which other than its investment in Cushing Connect Joint Venture, are not significant. Furthermore, our creditors have no recourse to the assets of the Cushing Connect Joint Venture legal entities.

Revenues

Revenues	9 Months Ended
	Sep. 30, 2021
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. See Note 1 for further discussion of revenue recognition. Disaggregated revenues were as follows: Three Months Ended Nine Months Ended 2021 2020 2021 2020 (In thousands) (In thousands) Pipelines $ 67,354 $ 68,292 $ 202,180 $ 197,718 Terminals, tanks and loading racks 33,317 39,036 108,386 112,814 Refinery processing units 21,913 20,403 65,436 59,860 $ 122,584 $ 127,731 $ 376,002 $ 370,392 R evenues on our consolidated statem ents of income were composed of the following lease and service revenues: Three Months Ended Nine Months Ended 2021 2020 2021 2020 (In thousands) (In thousands) Lease revenues $ 84,074 $ 90,077 $ 258,877 $ 269,931 Service revenues 38,510 37,654 117,125 100,461 $ 122,584 $ 127,731 $ 376,002 $ 370,392 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 $ 6,593 $ 6,306 Contract liabilities $ (482) $ (500) The contract assets and liabilities include both lease and service components. During the nine months ended September 30, 2021, we recognized $0.5 million of revenue that was previously included in contract liability as of December 31, 2020. During the nine months ended September 30, 2021, we also recognized $0.3 million of revenue included in contract assets. As of September 30, 2021, we expect to recognize $1.7 billion in revenue related to our unfulfilled performance obligations under the terms of our long-term throughput agreements and leases expiring in 2022 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 2021 $ 84 2022 312 2023 276 2024 238 2025 172 2026 157 Thereafter 483 Total $ 1,722 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.

Leases

Leases	9 Months Ended
	Sep. 30, 2021
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. See Note 1 for further discussion of lease accounting. Lessee Accounting 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. Our leases have remaining terms of less than 1 year to 23 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 $6.0 million and $6.4 million as of September 30, 2021 and December 31, 2020, respectively, with accumulated depreciation of $3.4 million as of both September 30, 2021 and December 31, 2020. 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, December 31, 2020 Operating leases: Operating lease right-of-use assets, net $ 2,501 $ 2,979 Current operating lease liabilities 706 875 Noncurrent operating lease liabilities 2,169 2,476 Total operating lease liabilities $ 2,875 $ 3,351 Finance leases: Properties and equipment $ 6,031 $ 6,410 Accumulated amortization (3,437) (3,390) Properties and equipment, net $ 2,594 $ 3,020 Current finance lease liabilities $ 3,753 $ 3,713 Noncurrent finance lease liabilities 65,565 68,047 Total finance lease liabilities $ 69,318 $ 71,760 Weighted average remaining lease term (in years): Operating leases 5.8 5.9 Finance leases 15.2 15.9 Weighted average discount rate: Operating leases 4.8% 4.8% Finance leases 5.6% 5.6% Supplemental cash flow and other information related to leases were as follows: Nine Months Ended 2021 2020 (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 855 $ 773 Operating cash flows on finance leases $ 3,110 $ 3,241 Financing cash flows on finance leases $ 2,666 $ 2,666 Maturities of lease liabilities were as follows: September 30, 2021 Operating Finance (In thousands) 2021 $ 262 $ 1,832 2022 690 7,335 2023 603 7,374 2024 497 6,929 2025 429 6,470 2026 and thereafter 787 73,888 Total lease payments 3,268 103,828 Less: Imputed interest (393) (34,510) Total lease obligations 2,875 69,318 Less: Current lease liabilities (706) (3,753) Noncurrent lease liabilities $ 2,169 $ 65,565 The components of lease expense were as follows: Three Months Ended Nine Months Ended 2021 2020 2021 2020 (In thousands) Operating lease costs $ 260 $ 242 $ 807 $ 745 Finance lease costs Amortization of assets 195 251 607 766 Interest on lease liabilities 983 1,032 2,983 3,108 Variable lease cost 43 64 175 159 Total net lease cost $ 1,481 $ 1,589 $ 4,572 $ 4,778 Lessor Accounting As discussed in Note 1, the majority of our contracts with customers meet the definition of a lease. 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. During the nine months ended September 30, 2021, we entered into new agreements, and amended other agreements, with HFC related to our Cheyenne assets, Tulsa West lube racks, various crude tanks and new Navajo tanks, and the agreements we previously entered into relating to the Cushing Connect Pipeline became effective. These agreements 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 terms to anyone other than HFC. 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, 2021 composed of the following: Nine Months Ended September 30, 2021 (In thousands) Net investment in leases $ 143,720 Properties and equipment, net (125,602) Deferred revenue 6,559 Gain on sales-type leases $ 24,677 During the nine months ended September 30, 2020, one of our throughput agreements with Delek US Holdings, Inc. (“Delek”) was partially renewed. A component of this agreement met the criteria of a sales-type lease since the underlying asset is 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 the commencement date of the lease, and derecognizes the underlying assets with the difference recorded as selling profit or loss arising from the lease. Therefore, we recognized a gain on sales-type leases during the nine months ended September 30, 2020 composed of the following: Nine Months Ended September 30, 2020 (In thousands) Net investment in lease $ 35,319 Properties and equipment, net (1,485) Gain on sales-type lease $ 33,834 These sales-type lease transactions, including the related gain, were non-cash transactions. Lease income recognized was as follows: Three Months Ended Nine Months Ended 2021 2020 2021 2020 (In thousands) Operating lease revenues $ 80,907 $ 87,125 $ 251,605 $ 262,518 Direct financing lease interest income 521 525 1,568 1,572 Gain on sales-type leases — — 24,677 33,834 Sales-type lease interest income 6,313 2,278 18,429 6,218 Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable 3,167 2,952 7,272 7,413 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, 2021: Operating Finance Sales-type Years Ending December 31, (In thousands) Remainder of 2021 $ 71,001 $ 544 $ 10,525 2022 283,916 2,171 42,102 2023 253,459 2,175 38,196 2024 217,355 2,192 34,967 2025 153,934 2,209 31,539 2026 and thereafter 558,415 38,837 279,406 Total lease receipt payments $ 1,538,080 $ 48,128 $ 436,735 Less: Imputed interest (31,734) (367,089) 16,394 69,646 Unguaranteed residual assets at end of leases — 224,779 Net investment in leases $ 16,394 $ 294,425 Net investments in leases recorded on our balance sheet were composed of the following: September 30, 2021 December 31, 2020 Sales-type Leases Direct Financing Leases Sales-type Leases Direct Financing Leases (In thousands) (In thousands) Lease receivables (1) $ 211,053 $ 16,394 $ 88,922 $ 16,452 Unguaranteed residual assets 83,372 — 64,551 — Net investment in leases $ 294,425 $ 16,394 $ 153,473 $ 16,452 (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. See Note 1 for further discussion of lease accounting. Lessee Accounting 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. Our leases have remaining terms of less than 1 year to 23 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 $6.0 million and $6.4 million as of September 30, 2021 and December 31, 2020, respectively, with accumulated depreciation of $3.4 million as of both September 30, 2021 and December 31, 2020. 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, December 31, 2020 Operating leases: Operating lease right-of-use assets, net $ 2,501 $ 2,979 Current operating lease liabilities 706 875 Noncurrent operating lease liabilities 2,169 2,476 Total operating lease liabilities $ 2,875 $ 3,351 Finance leases: Properties and equipment $ 6,031 $ 6,410 Accumulated amortization (3,437) (3,390) Properties and equipment, net $ 2,594 $ 3,020 Current finance lease liabilities $ 3,753 $ 3,713 Noncurrent finance lease liabilities 65,565 68,047 Total finance lease liabilities $ 69,318 $ 71,760 Weighted average remaining lease term (in years): Operating leases 5.8 5.9 Finance leases 15.2 15.9 Weighted average discount rate: Operating leases 4.8% 4.8% Finance leases 5.6% 5.6% Supplemental cash flow and other information related to leases were as follows: Nine Months Ended 2021 2020 (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 855 $ 773 Operating cash flows on finance leases $ 3,110 $ 3,241 Financing cash flows on finance leases $ 2,666 $ 2,666 Maturities of lease liabilities were as follows: September 30, 2021 Operating Finance (In thousands) 2021 $ 262 $ 1,832 2022 690 7,335 2023 603 7,374 2024 497 6,929 2025 429 6,470 2026 and thereafter 787 73,888 Total lease payments 3,268 103,828 Less: Imputed interest (393) (34,510) Total lease obligations 2,875 69,318 Less: Current lease liabilities (706) (3,753) Noncurrent lease liabilities $ 2,169 $ 65,565 The components of lease expense were as follows: Three Months Ended Nine Months Ended 2021 2020 2021 2020 (In thousands) Operating lease costs $ 260 $ 242 $ 807 $ 745 Finance lease costs Amortization of assets 195 251 607 766 Interest on lease liabilities 983 1,032 2,983 3,108 Variable lease cost 43 64 175 159 Total net lease cost $ 1,481 $ 1,589 $ 4,572 $ 4,778 Lessor Accounting As discussed in Note 1, the majority of our contracts with customers meet the definition of a lease. 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. During the nine months ended September 30, 2021, we entered into new agreements, and amended other agreements, with HFC related to our Cheyenne assets, Tulsa West lube racks, various crude tanks and new Navajo tanks, and the agreements we previously entered into relating to the Cushing Connect Pipeline became effective. These agreements 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 terms to anyone other than HFC. 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, 2021 composed of the following: Nine Months Ended September 30, 2021 (In thousands) Net investment in leases $ 143,720 Properties and equipment, net (125,602) Deferred revenue 6,559 Gain on sales-type leases $ 24,677 During the nine months ended September 30, 2020, one of our throughput agreements with Delek US Holdings, Inc. (“Delek”) was partially renewed. A component of this agreement met the criteria of a sales-type lease since the underlying asset is 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 the commencement date of the lease, and derecognizes the underlying assets with the difference recorded as selling profit or loss arising from the lease. Therefore, we recognized a gain on sales-type leases during the nine months ended September 30, 2020 composed of the following: Nine Months Ended September 30, 2020 (In thousands) Net investment in lease $ 35,319 Properties and equipment, net (1,485) Gain on sales-type lease $ 33,834 These sales-type lease transactions, including the related gain, were non-cash transactions. Lease income recognized was as follows: Three Months Ended Nine Months Ended 2021 2020 2021 2020 (In thousands) Operating lease revenues $ 80,907 $ 87,125 $ 251,605 $ 262,518 Direct financing lease interest income 521 525 1,568 1,572 Gain on sales-type leases — — 24,677 33,834 Sales-type lease interest income 6,313 2,278 18,429 6,218 Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable 3,167 2,952 7,272 7,413 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, 2021: Operating Finance Sales-type Years Ending December 31, (In thousands) Remainder of 2021 $ 71,001 $ 544 $ 10,525 2022 283,916 2,171 42,102 2023 253,459 2,175 38,196 2024 217,355 2,192 34,967 2025 153,934 2,209 31,539 2026 and thereafter 558,415 38,837 279,406 Total lease receipt payments $ 1,538,080 $ 48,128 $ 436,735 Less: Imputed interest (31,734) (367,089) 16,394 69,646 Unguaranteed residual assets at end of leases — 224,779 Net investment in leases $ 16,394 $ 294,425 Net investments in leases recorded on our balance sheet were composed of the following: September 30, 2021 December 31, 2020 Sales-type Leases Direct Financing Leases Sales-type Leases Direct Financing Leases (In thousands) (In thousands) Lease receivables (1) $ 211,053 $ 16,394 $ 88,922 $ 16,452 Unguaranteed residual assets 83,372 — 64,551 — Net investment in leases $ 294,425 $ 16,394 $ 153,473 $ 16,452 (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, 2021
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, 2021 December 31, 2020 Financial Instrument Fair Value Input Level Carrying Fair Value Carrying Fair Value (In thousands) Liabilities: 5% Senior Notes Level 2 492,809 506,770 492,103 506,540 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 10 for additional information. Non-Recurring Fair Value Measurements For gains on sales-type leases recognized during the nine months ended September 30, 2021, 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. At March 31, 2021, 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, 2021
Property, Plant and Equipment [Abstract]
Properties and Equipment	Properties and Equipment The carrying amounts of our properties and equipment were as follows: September 30, December 31, (In thousands) Pipelines, terminals and tankage (1) $ 1,545,545 $ 1,575,815 Refinery assets 348,882 348,882 Land and right of way 86,781 87,076 Construction in progress 14,878 58,467 Other (1) 43,876 46,201 2,039,962 2,116,441 Less accumulated depreciation (704,920) (665,756) $ 1,335,042 $ 1,450,685 (1) Prior period balances have been reclassified to be comparative to current period.

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible AssetsIntangible 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 were 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 20 years 50 50 204,797 204,797 Less accumulated amortization (127,988) (117,482) $ 76,809 $ 87,315 Amortization expense was $10.5 million for both the nine months ended September 30, 2021 and 2020. We estimate amortization expense to be $14.0 million for 2022, $9.9 million in 2023, and $9.1 million for 2024 through 2026. 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, 2021
Share-based Payment Arrangement [Abstract]
Employees, Retirement and Incentive Plans	Employees, Retirement and Incentive Plans Direct support for our operations is provided by Holly Logistic Services, L.L.C. (“HLS”), an HFC subsidiary, which utilizes personnel employed by HFC who are dedicated to performing services for us. Their costs, including salaries, bonuses, payroll taxes, benefits and other direct costs, are charged to us monthly in accordance with an omnibus agreement that we have with HFC (the “Omnibus Agreement”). These employees participate in the retirement and benefit plans of HFC. Our share of retirement and benefit plan costs was $2.1 million and $1.9 million for the three months ended September 30, 2021 and 2020, respectively, and $6.2 million and $5.7 million for the nine months ended September 30, 2021 and 2020, 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 five components: restricted or phantom units, performance units, unit options, unit appreciation rights and cash awards. 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, 2021, we had two types of incentive-based awards outstanding, which are described below. The compensation cost charged against income was $0.6 million for both the three months ended September 30, 2021 and 2020, and $1.9 million and $1.5 million for the nine months ended September 30, 2021 and 2020, 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, 2021, 2,500,000 units were authorized to be granted under our Long-Term Incentive Plan, of which 860,361 were available to be granted, assuming no forfeitures of the unvested units and full achievement of goals for the unvested performance units. Phantom Units Under our Long-Term Incentive Plan, we grant phantom units to our non-employee directors and selected employees who perform services for us, with most awards vesting over a period of one The fair value of each 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 phantom unit activity and changes during the nine months ended September 30, 2021, is presented below: Phantom Units Units Weighted Average Grant-Date Fair Value Outstanding at January 1, 2021 (nonvested) 295,992 $ 14.48 Vesting and transfer of full ownership to recipients (823) 16.24 Forfeited (6,833) 15.54 Outstanding at September 30, 2021 (nonvested) 288,336 14.45 The grant date fair values of phantom units that were vested and transferred to recipients during the nine months ended September 30, 2021 and 2020 were $13 thousand and $0.2 million, respectively. As of September 30, 2021, $1.4 million of total unrecognized compensation expense related to unvested phantom unit grants is expected to be recognized over a weighted-average period of 1.2 years. Performance Units Under our Long-Term Incentive Plan, we grant performance units to selected officers who perform services for us. Performance units granted are payable in common units at the end of a three-year performance period based upon meeting certain criteria over the performance period. Under the terms of our performance unit grants, some awards are subject to the growth in our distributable cash flow per common unit over the performance period while other awards are subject to "financial performance" and "market performance." Financial performance is based on meeting certain earnings before interest, taxes, depreciation and amortization ("EBITDA") targets, while market performance is based on the relative standing of total unitholder return achieved by HEP compared to peer group companies. The number of units ultimately issued under these awards can range from 0% to 200%. We did not grant any performance units during the nine months ended September 30, 2021. 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, 2021, is presented below: Performance Units Units Outstanding at January 1, 2021 (nonvested) 77,472 Vesting and transfer of common units to recipients (10,881) Outstanding at September 30, 2021 (nonvested) 66,591 The grant date fair value of performance units vested and transferred to recipients during both of the nine months ended September 30, 2021 and 2020 was $0.4 million. Based on the weighted-average fair value of performance units outstanding at September 30, 2021, of $1.2 million, there was $0.4 million of total unrecognized compensation expense related to nonvested performance units, which is expected to be recognized over a weighted-average period of 1.5 years. During the nine months ended September 30, 2021, 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, 2021
Debt Instruments [Abstract]
Debt	Debt Credit Agreement In April 2021, we amended our senior secured revolving credit facility (the “Credit Agreement”) decreasing the size of the facility from $1.4 billion to $1.2 billion and extending the maturity date to July 27, 2025. 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 continues to provide for an accordion feature that allows us to increase commitments under the Credit Agreement up to a maximum amount of $1.7 billion. 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 maturity 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 under the Credit Agreement as of September 30, 2021. Senior Notes 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, 2021. 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 were as follows: September 30, December 31, (In thousands) Credit Agreement Amount outstanding $ 840,500 913,500 5% Senior Notes Principal 500,000 500,000 Unamortized premium and debt issuance costs (7,191) (7,897) 492,809 492,103 Total long-term debt $ 1,333,309 $ 1,405,603

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2021
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 2022 to 2036, and revenues from HFC accounted for 79% of our total revenues for both the three and nine months ended September 30, 2021. 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, 2021, these agreements with HFC require minimum annualized payments to us of $353 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 were as follows: • Revenues received from HFC were $97.1 million and $101.0 million for the three months ended September 30, 2021 and 2020, respectively, and $298.2 million and $298.0 million for the nine months ended September 30, 2021 and 2020, respectively. • HFC charged us general and administrative services under the Omnibus Agreement of $0.7 million for both the three months ended September 30, 2021 and 2020, and $2.0 million for both the nine months ended September 30, 2021 and 2020. • We reimbursed HFC for costs of employees supporting our operations of $15.6 million and $14.0 million for the three months ended September 30, 2021 and 2020, respectively, and $44.2 million and $41.3 million for the nine months ended September 30, 2021 and 2020, respectively. • HFC reimbursed us $1.8 million and $2.3 million for the three months ended September 30, 2021 and 2020, respectively, and $6.1 million and $6.3 million for the nine months ended September 30, 2021 and 2020, respectively, for expense and capital projects. • We distributed $20.9 million and $18.4 million in the three months ended September 30, 2021 and 2020, respectively, and $62.6 million and $74.3 million in the nine months ended September 30, 2021 and 2020, respectively, to HFC as regular distributions on its common units. • Accounts receivable from HFC were $41.5 million and $48.0 million at September 30, 2021, and December 31, 2020, respectively. • Accounts payable to HFC were $14.6 million and $18.1 million at September 30, 2021, and December 31, 2020, respectively. • Deferred revenue in the consolidated balance sheets included $0.4 million for both September 30, 2021 and December 31, 2020, 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, 2021 and 2020, respectively, and $1.6 million for the nine months ended September 30, 2021 and $1.5 million for the nine months ended September 30, 2020. • We recorded a gain on sales-type leases with HFC of $24.7 million for the nine months ended September 30, 2021, and we received sales-type lease payments of $6.6 million and $2.4 million from HFC for the three months ended September 30, 2021 and 2020, respectively, and $19.1 million and $7.1 million for the nine months ended September 30, 2021 and 2020, respectively. • HEP and HFC reached an agreement to terminate the existing minimum volume commitments for HEP’s Cheyenne assets and enter into new agreements, which were finalized and executed on February 8, 2021, with 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. On August 2, 2021, in connection with the Sinclair Transactions (described in Note 2 above), HEP and HFC entered into a Letter Agreement (“Letter Agreement”) pursuant to which, among other things, HEP and HFC agreed, upon the consummation of the Sinclair Transactions, to enter into amendments to certain of the agreements by and among HEP and HFC, including the master throughput agreement, to include within the scope of such agreements the assets to be acquired by HEP pursuant to the Contribution Agreement (described in Note 2 above). In addition, the Letter Agreement provides that if, as a condition to obtaining antitrust clearance for the Sinclair Transactions, HFC enters into a definitive agreement to divest its refinery in Davis County, Utah (the “Woods Cross Refinery”), then HEP would sell certain assets located at, or relating to, the Woods Cross Refinery to HFC in exchange for cash consideration equal to $232.5 million plus the certain accounts receivable of HEP in respect of such assets, with such sale to be effective immediately prior to the closing of the sale of the Woods Cross Refinery by HFC. The Letter Agreement also provides that HEP’s right to future revenues from HFC in respect of such Woods Cross Refinery assets will terminate at the closing of such sale.

Partners' Equity, Income Alloca

Partners' Equity, Income Allocations and Cash Distributions	9 Months Ended
	Sep. 30, 2021
Partners' Capital [Abstract]
Partners' Equity, Income Allocations and Cash Distributions	Partners’ Equity, Income Allocations and Cash Distributions As of September 30, 2021, 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, 2021, 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 21, 2021, we announced our cash distribution for the third quarter of 2021 of $0.35 per unit. The distribution is payable on all common units and will be paid November 12, 2021, to all unitholders of record on November 1, 2021. Our regular quarterly cash distribution to the limited partners will be $37.0 million for the three months ended September 30, 2021 and was $37.0 million for the three months ended September 30, 2020. For the nine months ended September 30, 2021, the regular quarterly distribution to the limited partners will be $111.1 million and was $105.9 million for the nine months ended September 30, 2020. 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, 2021
Net Income per Limited Partner Unit [Abstract]
Net Income Per Limited Partner Unit	Net Income Per Limited Partner UnitBasic 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 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 2021 2020 2021 2020 (In thousands, except per unit data) Net income attributable to the partners $ 49,160 $ 17,813 $ 169,302 $ 119,144 Less: Participating securities’ share in earnings (165) — (579) — Net income attributable to common units 48,995 17,813 168,723 119,144 Weighted average limited partners' units outstanding 105,440 105,440 105,440 105,440 Limited partners' per unit interest in earnings - basic and diluted $ 0.46 $ 0.17 $ 1.60 $ 1.13

Environmental

Environmental	9 Months Ended
	Sep. 30, 2021
Accrual for Environmental Loss Contingencies [Abstract]
Environmental	Environmental We expensed $0.7 million and $1.3 million for the three and nine months ended September 30, 2021, respectively, for environmental remediation obligations, and we expensed $1.0 million and $1.6 million for the three and nine months ended September 30, 2020, respectively. The accrued environmental liability, net of expected recoveries from indemnifying parties, reflected in our consolidated balance sheets was $4.6 million and $4.5 million at September 30, 2021 and December 31, 2020, of which $2.5 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 as of September 30, 2021 and December 31, 2020, 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, 2021
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, 2021
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 segment. Three Months Ended Nine Months Ended 2021 2020 2021 2020 (In thousands) Revenues: Pipelines and terminals - affiliate $ 75,211 $ 80,589 $ 232,756 $ 238,123 Pipelines and terminals - third-party 25,460 26,739 77,810 72,409 Refinery processing units - affiliate 21,913 20,403 65,436 59,860 Total segment revenues $ 122,584 $ 127,731 $ 376,002 $ 370,392 Segment operating income: Pipelines and terminals (1) $ 48,268 $ 15,912 $ 139,143 $ 120,445 Refinery processing units 9,697 9,973 27,705 29,371 Total segment operating income 57,965 25,885 166,848 149,816 Unallocated general and administrative expenses (3,849) (2,332) (9,664) (7,569) Interest and financing costs, net (6,582) (11,301) (20,598) (37,816) Loss on early extinguishment of debt — — — (25,915) Equity in earnings of equity method investments 3,689 1,316 8,875 5,186 Gain on sales-type leases — — 24,677 33,834 Gain (loss) on sale of assets and other 77 7,465 5,994 8,439 Income before income taxes $ 51,300 $ 21,033 $ 176,132 $ 125,975 Capital Expenditures: Pipelines and terminals $ 19,049 $ 7,902 $ 77,826 $ 38,318 Refinery processing units 168 — 766 324 Total capital expenditures $ 19,217 $ 7,902 $ 78,592 $ 38,642 September 30, 2021 December 31, 2020 (In thousands) Identifiable assets: Pipelines and terminals (2) $ 1,728,983 $ 1,729,547 Refinery processing units 291,838 305,090 Other 131,755 132,928 Total identifiable assets $ 2,152,576 $ 2,167,565 (1) Pipelines and terminals segment operating income included goodwill impairment charges of $11.0 million for the nine months ended September 30, 2021 and $35.7 million for both the three and nine months ended September 30, 2020. (2) Included goodwill of $223.7 million as of September 30, 2021 and $234.7 million as of December 31, 2020.

Supplemental Guarantor _ Non-Gu

Supplemental Guarantor / Non-Guarantor Financial Information	9 Months Ended
	Sep. 30, 2021
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 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, 2021 Parent Guarantor Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 350 $ (346) $ 12,812 $ — $ 12,816 Accounts receivable — 47,696 5,968 (36) 53,628 Prepaid and other current assets 151 7,447 868 (292) 8,174 Total current assets 501 54,797 19,648 (328) 74,618 Properties and equipment, net — 1,030,270 304,772 — 1,335,042 Operating lease right-of-use assets — 2,397 104 — 2,501 Net investment in leases — 306,069 95,458 (95,456) 306,071 Investment in subsidiaries 1,774,250 297,809 — (2,072,059) — Intangible assets, net — 76,809 — — 76,809 Goodwill — 223,650 — — 223,650 Equity method investments — 79,337 37,690 — 117,027 Other assets 8,643 8,215 — — 16,858 Total assets $ 1,783,394 $ 2,079,353 $ 457,672 $ (2,167,843) $ 2,152,576 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 28,150 $ 11,963 $ (36) $ 40,077 Accrued interest 4,604 — — — 4,604 Deferred revenue — 10,287 481 — 10,768 Accrued property taxes — 5,576 3,301 — 8,877 Current operating lease liabilities — 632 74 — 706 Current finance lease liabilities — 5,533 — (1,780) 3,753 Other current liabilities — 2,302 385 — 2,687 Total current liabilities 4,604 52,480 16,204 (1,816) 71,472 Long-term debt 1,333,309 — — — 1,333,309 Noncurrent operating lease liabilities — 2,169 — — 2,169 Noncurrent finance lease liabilities — 152,310 — (86,745) 65,565 Other long-term liabilities 260 11,631 426 — 12,317 Deferred revenue — 30,920 — — 30,920 Class B unit — 55,593 — — 55,593 Equity - partners 445,221 1,774,250 297,809 (2,079,282) 437,998 Equity - noncontrolling interests — — 143,233 — 143,233 Total liabilities and equity $ 1,783,394 $ 2,079,353 $ 457,672 $ (2,167,843) $ 2,152,576 Condensed Consolidating Balance Sheet December 31, 2020 Parent Guarantor Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 1,627 $ (987) $ 21,350 $ — $ 21,990 Accounts receivable — 56,522 6,308 (315) 62,515 Prepaid and other current assets 349 8,366 772 — 9,487 Total current assets 1,976 63,901 28,430 (315) 93,992 Properties and equipment, net — 1,087,184 363,501 — 1,450,685 Operating lease right-of-use assets — 2,822 157 — 2,979 Net investment in leases — 166,316 — — 166,316 Investment in subsidiaries 1,789,808 286,883 — (2,076,691) — Intangible assets, net — 87,315 — — 87,315 Goodwill — 234,684 — — 234,684 Equity method investments — 81,089 39,455 — 120,544 Other assets 4,268 6,782 — — 11,050 Total assets $ 1,796,052 $ 2,016,976 $ 431,543 $ (2,077,006) $ 2,167,565 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 30,252 $ 16,463 $ (315) $ 46,400 Accrued interest 10,892 — — — 10,892 Deferred revenue — 10,868 500 — 11,368 Accrued property taxes — 2,915 1,077 — 3,992 Current operating lease liabilities — 804 71 — 875 Current finance lease liabilities — 3,713 — — 3,713 Other current liabilities 5 2,491 9 — 2,505 Total current liabilities 10,897 51,043 18,120 (315) 79,745 Long-term debt 1,405,603 — — — 1,405,603 Noncurrent operating lease liabilities — 2,476 — — 2,476 Noncurrent finance lease liabilities — 68,047 — — 68,047 Other long-term liabilities 260 12,171 474 — 12,905 Deferred revenue — 40,581 — — 40,581 Class B unit — 52,850 — — 52,850 Equity - partners 379,292 1,789,808 286,883 (2,076,691) 379,292 Equity - noncontrolling interests — — 126,066 — 126,066 Total liabilities and equity $ 1,796,052 $ 2,016,976 $ 431,543 $ (2,077,006) $ 2,167,565 Condensed Consolidating Statement of Income Three Months Ended September 30, 2021 Parent Guarantor Restricted Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 90,980 $ 6,144 $ — $ 97,124 Third parties — 20,024 5,436 — 25,460 — 111,004 11,580 — 122,584 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 38,676 4,117 — 42,793 Depreciation and amortization — 17,558 4,268 — 21,826 General and administrative 739 3,110 — — 3,849 739 59,344 8,385 — 68,468 Operating income (loss) (739) 51,660 3,195 — 54,116 Other income (expense): Equity in earnings of subsidiaries 69,553 3,045 — (72,598) — Equity in earnings of equity method investments — 2,743 946 — 3,689 Interest expense (12,431) (1,077) — 91 (13,417) Interest income — 6,835 91 (91) 6,835 Gain on sales-type lease — 7,223 — (7,223) — Gain on sale of assets and other — 76 1 — 77 57,122 18,845 1,038 (79,821) (2,816) Income before income taxes 56,383 70,505 4,233 (79,821) 51,300 State income tax benefit — 4 — — 4 Net income 56,383 70,509 4,233 (79,821) 51,304 Allocation of net income attributable to noncontrolling interests — (956) (1,188) — (2,144) Net income attributable to the partners $ 56,383 $ 69,553 $ 3,045 $ (79,821) $ 49,160 Condensed Consolidating Statement of Income Three Months Ended September 30, 2020 Parent Guarantor 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 Gain on sale of assets and other 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 Income Nine Months Ended September 30, 2021 Parent Guarantor Restricted Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 279,592 $ 18,600 $ — $ 298,192 Third parties — 59,554 18,256 — 77,810 — 339,146 36,856 — 376,002 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 114,217 12,009 — 126,226 Depreciation and amortization — 59,045 12,849 — 71,894 General and administrative 2,824 6,840 — — 9,664 Goodwill impairment — 11,034 — — 11,034 2,824 191,136 24,858 — 218,818 Operating income (loss) (2,824) 148,010 11,998 — 157,184 Other income (expense): Equity in earnings of subsidiaries 216,958 10,786 — (227,744) — Equity in earnings of equity method investments — 6,154 2,721 — 8,875 Interest expense (37,609) (3,077) — 91 (40,595) Interest income — 19,997 91 (91) 19,997 Gain on sales-type lease — 31,900 — (7,223) 24,677 Gain on sale of assets and other — 5,991 3 — 5,994 179,349 71,751 2,815 (234,967) 18,948 Income before income taxes 176,525 219,761 14,813 (234,967) 176,132 State income tax expense — (60) — — (60) Net income 176,525 219,701 14,813 (234,967) 176,072 Allocation of net income attributable to noncontrolling interests — (2,743) (4,027) — (6,770) Net income attributable to the partners $ 176,525 $ 216,958 $ 10,786 $ (234,967) $ 169,302 Condensed Consolidating Statement of 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

Description of Business and P_2

Description of Business and Presentation of Financial Statements (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Principles of Consolidation and Common Control Transactions	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 and Long-lived Assets	Goodwill and Long-lived Assets Goodwill represents the excess of our cost of an acquired business over the fair value of the assets acquired, less liabilities assumed. Goodwill is not subject to amortization and is tested annually or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. Our goodwill impairment testing first entails either a quantitative assessment or an optional qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If we determine that based on the qualitative factors that it is more likely than not that the carrying amount of the reporting unit is greater than its fair value, a quantitative test is performed in which we estimate the fair value of the related reporting unit. If the carrying amount of a reporting unit exceeds its fair value, the goodwill of that reporting unit is impaired, and we measure goodwill impairment as the excess of the carrying amount of the reporting unit over the related fair value. Indicators of Goodwill and Long-lived Asset Impairment The changes in our new agreements with HFC related to our Cheyenne assets resulted in an increase in the net book value of our Cheyenne reporting unit due to sales-type lease accounting, which led us to determine indicators of potential goodwill impairment for our Cheyenne reporting unit were present. The estimated fair value of our Cheyenne reporting unit was derived using a combination of income and market approaches. The income approach reflects expected future cash flows based on anticipated gross margins, operating costs, and capital expenditures. The market approaches include both the guideline public company and guideline transaction methods. Both methods utilize 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 6 for further discussion of Level 3 inputs. Our interim impairment testing of our Cheyenne reporting unit goodwill identified an impairment charge of $11.0 million, which was recorded in the three months ended March 31, 2021. We performed our annual goodwill impairment testing qualitatively as of July 1, 2021, and determined it was not more likely than not that the carrying amount of each reporting unit was greater than its fair value. Therefore, a quantitative test was not necessary, and no additional impairment of goodwill was recorded. We evaluate long-lived assets, including finite-lived intangible assets, for potential impairment by identifying whether indicators of impairment exist and, if so, assessing whether the long-lived assets are recoverable from estimated future undiscounted cash flows. The actual amount of impairment loss, if any, to be recorded is equal to the amount by which a long-lived asset’s carrying value exceeds its fair value.
Revenue Recognition	Revenue Recognition 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 unlikely 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 below), 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 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 projected to be exercised by the customer. During the nine months ended September 30, 2021 and 2020, we recognized $12.3 million and $13.8 million, respectively, of these deficiency payments in revenue, of which $0.5 million and $0.7 million, respectively, related to deficiency payments billed in prior periods. We have other cost reimbursement provisions in our throughput / storage agreements providing that customers (including HFC) reimburse us for certain costs. Such reimbursements are recorded as revenue or deferred revenue depending on the nature of the cost. Deferred revenue is recognized over the remaining contractual term of the related throughput agreement.
Lessee Accounting	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. 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.
Lessor Accounting	Lessor Accounting 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.
Accounting Pronouncements Adopted During the Periods Presented	Accounting Pronouncements Adopted During the Periods Presented 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.
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.

Revenues (Tables)

Revenues (Tables)	9 Months Ended
	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregated Revenue	Disaggregated revenues were as follows: Three Months Ended Nine Months Ended 2021 2020 2021 2020 (In thousands) (In thousands) Pipelines $ 67,354 $ 68,292 $ 202,180 $ 197,718 Terminals, tanks and loading racks 33,317 39,036 108,386 112,814 Refinery processing units 21,913 20,403 65,436 59,860 $ 122,584 $ 127,731 $ 376,002 $ 370,392
Schedule of Revenues	R evenues on our consolidated statem ents of income were composed of the following lease and service revenues: Three Months Ended Nine Months Ended 2021 2020 2021 2020 (In thousands) (In thousands) Lease revenues $ 84,074 $ 90,077 $ 258,877 $ 269,931 Service revenues 38,510 37,654 117,125 100,461 $ 122,584 $ 127,731 $ 376,002 $ 370,392
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 $ 6,593 $ 6,306 Contract liabilities $ (482) $ (500)
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 2021 $ 84 2022 312 2023 276 2024 238 2025 172 2026 157 Thereafter 483 Total $ 1,722

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2021
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, December 31, 2020 Operating leases: Operating lease right-of-use assets, net $ 2,501 $ 2,979 Current operating lease liabilities 706 875 Noncurrent operating lease liabilities 2,169 2,476 Total operating lease liabilities $ 2,875 $ 3,351 Finance leases: Properties and equipment $ 6,031 $ 6,410 Accumulated amortization (3,437) (3,390) Properties and equipment, net $ 2,594 $ 3,020 Current finance lease liabilities $ 3,753 $ 3,713 Noncurrent finance lease liabilities 65,565 68,047 Total finance lease liabilities $ 69,318 $ 71,760 Weighted average remaining lease term (in years): Operating leases 5.8 5.9 Finance leases 15.2 15.9 Weighted average discount rate: Operating leases 4.8% 4.8% Finance leases 5.6% 5.6%
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 2021 2020 (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 855 $ 773 Operating cash flows on finance leases $ 3,110 $ 3,241 Financing cash flows on finance leases $ 2,666 $ 2,666 The components of lease expense were as follows: Three Months Ended Nine Months Ended 2021 2020 2021 2020 (In thousands) Operating lease costs $ 260 $ 242 $ 807 $ 745 Finance lease costs Amortization of assets 195 251 607 766 Interest on lease liabilities 983 1,032 2,983 3,108 Variable lease cost 43 64 175 159 Total net lease cost $ 1,481 $ 1,589 $ 4,572 $ 4,778
Schedule of Operating and Finance Lease Maturities	Maturities of lease liabilities were as follows: September 30, 2021 Operating Finance (In thousands) 2021 $ 262 $ 1,832 2022 690 7,335 2023 603 7,374 2024 497 6,929 2025 429 6,470 2026 and thereafter 787 73,888 Total lease payments 3,268 103,828 Less: Imputed interest (393) (34,510) Total lease obligations 2,875 69,318 Less: Current lease liabilities (706) (3,753) Noncurrent lease liabilities $ 2,169 $ 65,565
Sales-Type Lease, Gain Recognized	Therefore, we recognized a gain on sales-type leases during the nine months ended September 30, 2021 composed of the following: Nine Months Ended September 30, 2021 (In thousands) Net investment in leases $ 143,720 Properties and equipment, net (125,602) Deferred revenue 6,559 Gain on sales-type leases $ 24,677 Nine Months Ended September 30, 2020 (In thousands) Net investment in lease $ 35,319 Properties and equipment, net (1,485) Gain on sales-type lease $ 33,834
Schedule of Lease Income	Lease income recognized was as follows: Three Months Ended Nine Months Ended 2021 2020 2021 2020 (In thousands) Operating lease revenues $ 80,907 $ 87,125 $ 251,605 $ 262,518 Direct financing lease interest income 521 525 1,568 1,572 Gain on sales-type leases — — 24,677 33,834 Sales-type lease interest income 6,313 2,278 18,429 6,218 Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable 3,167 2,952 7,272 7,413
Schedule of Minimum Undiscounted Lease Payments	Annual minimum undiscounted lease payments under our leases were as follows as of September 30, 2021: Operating Finance Sales-type Years Ending December 31, (In thousands) Remainder of 2021 $ 71,001 $ 544 $ 10,525 2022 283,916 2,171 42,102 2023 253,459 2,175 38,196 2024 217,355 2,192 34,967 2025 153,934 2,209 31,539 2026 and thereafter 558,415 38,837 279,406 Total lease receipt payments $ 1,538,080 $ 48,128 $ 436,735 Less: Imputed interest (31,734) (367,089) 16,394 69,646 Unguaranteed residual assets at end of leases — 224,779 Net investment in leases $ 16,394 $ 294,425
Schedule of Net Investment in Leases	Net investments in leases recorded on our balance sheet were composed of the following: September 30, 2021 December 31, 2020 Sales-type Leases Direct Financing Leases Sales-type Leases Direct Financing Leases (In thousands) (In thousands) Lease receivables (1) $ 211,053 $ 16,394 $ 88,922 $ 16,452 Unguaranteed residual assets 83,372 — 64,551 — Net investment in leases $ 294,425 $ 16,394 $ 153,473 $ 16,452 (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, 2021
Fair Value Disclosures [Abstract]
Schedule of Carrying Amounts of Estimated Fair Values of Senior Notes	The carrying amounts and estimated fair values of our senior notes were as follows: September 30, 2021 December 31, 2020 Financial Instrument Fair Value Input Level Carrying Fair Value Carrying Fair Value (In thousands) Liabilities: 5% Senior Notes Level 2 492,809 506,770 492,103 506,540

Properties and Equipment (Table

Properties and Equipment (Tables)	9 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Schedule of Properties and Equipment	The carrying amounts of our properties and equipment were as follows: September 30, December 31, (In thousands) Pipelines, terminals and tankage (1) $ 1,545,545 $ 1,575,815 Refinery assets 348,882 348,882 Land and right of way 86,781 87,076 Construction in progress 14,878 58,467 Other (1) 43,876 46,201 2,039,962 2,116,441 Less accumulated depreciation (704,920) (665,756) $ 1,335,042 $ 1,450,685 (1) Prior period balances have been reclassified to be comparative to current period.

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets by Major Class	The carrying amounts of our intangible assets were 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 20 years 50 50 204,797 204,797 Less accumulated amortization (127,988) (117,482) $ 76,809 $ 87,315

Employees, Retirement and Inc_2

Employees, Retirement and Incentive Plans (Tables)	9 Months Ended
	Sep. 30, 2021
Share-based Payment Arrangement [Abstract]
Schedule of Phantom Units	A summary of phantom unit activity and changes during the nine months ended September 30, 2021, is presented below: Phantom Units Units Weighted Average Grant-Date Fair Value Outstanding at January 1, 2021 (nonvested) 295,992 $ 14.48 Vesting and transfer of full ownership to recipients (823) 16.24 Forfeited (6,833) 15.54 Outstanding at September 30, 2021 (nonvested) 288,336 14.45
Schedule of Performance Units	A summary of performance unit activity and changes for the nine months ended September 30, 2021, is presented below: Performance Units Units Outstanding at January 1, 2021 (nonvested) 77,472 Vesting and transfer of common units to recipients (10,881) Outstanding at September 30, 2021 (nonvested) 66,591

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2021
Debt Instruments [Abstract]
Schedule of Long-term Debt Instruments	The carrying amounts of our long-term debt were as follows: September 30, December 31, (In thousands) Credit Agreement Amount outstanding $ 840,500 913,500 5% Senior Notes Principal 500,000 500,000 Unamortized premium and debt issuance costs (7,191) (7,897) 492,809 492,103 Total long-term debt $ 1,333,309 $ 1,405,603

Net Income Per Limited Partne_2

Net Income Per Limited Partner Unit (Tables)	9 Months Ended
	Sep. 30, 2021
Net Income per Limited Partner Unit [Abstract]
Schedule of Net Income per Limited Partner Unit	Net income per limited partner unit is computed as follows: Three Months Ended Nine Months Ended 2021 2020 2021 2020 (In thousands, except per unit data) Net income attributable to the partners $ 49,160 $ 17,813 $ 169,302 $ 119,144 Less: Participating securities’ share in earnings (165) — (579) — Net income attributable to common units 48,995 17,813 168,723 119,144 Weighted average limited partners' units outstanding 105,440 105,440 105,440 105,440 Limited partners' per unit interest in earnings - basic and diluted $ 0.46 $ 0.17 $ 1.60 $ 1.13

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2021
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Three Months Ended Nine Months Ended 2021 2020 2021 2020 (In thousands) Revenues: Pipelines and terminals - affiliate $ 75,211 $ 80,589 $ 232,756 $ 238,123 Pipelines and terminals - third-party 25,460 26,739 77,810 72,409 Refinery processing units - affiliate 21,913 20,403 65,436 59,860 Total segment revenues $ 122,584 $ 127,731 $ 376,002 $ 370,392 Segment operating income: Pipelines and terminals (1) $ 48,268 $ 15,912 $ 139,143 $ 120,445 Refinery processing units 9,697 9,973 27,705 29,371 Total segment operating income 57,965 25,885 166,848 149,816 Unallocated general and administrative expenses (3,849) (2,332) (9,664) (7,569) Interest and financing costs, net (6,582) (11,301) (20,598) (37,816) Loss on early extinguishment of debt — — — (25,915) Equity in earnings of equity method investments 3,689 1,316 8,875 5,186 Gain on sales-type leases — — 24,677 33,834 Gain (loss) on sale of assets and other 77 7,465 5,994 8,439 Income before income taxes $ 51,300 $ 21,033 $ 176,132 $ 125,975 Capital Expenditures: Pipelines and terminals $ 19,049 $ 7,902 $ 77,826 $ 38,318 Refinery processing units 168 — 766 324 Total capital expenditures $ 19,217 $ 7,902 $ 78,592 $ 38,642 September 30, 2021 December 31, 2020 (In thousands) Identifiable assets: Pipelines and terminals (2) $ 1,728,983 $ 1,729,547 Refinery processing units 291,838 305,090 Other 131,755 132,928 Total identifiable assets $ 2,152,576 $ 2,167,565 (1) Pipelines and terminals segment operating income included goodwill impairment charges of $11.0 million for the nine months ended September 30, 2021 and $35.7 million for both the three and nine months ended September 30, 2020. (2) Included goodwill of $223.7 million as of September 30, 2021 and $234.7 million as of December 31, 2020.

Supplemental Guarantor _ Non-_2

Supplemental Guarantor / Non-Guarantor Financial Information (Tables)	9 Months Ended
	Sep. 30, 2021
Supplemental Guarantor / Non-Guarantor Financial Information [Abstract]
Schedule of Condensed Consolidating Balance Sheet	Condensed Consolidating Balance Sheet September 30, 2021 Parent Guarantor Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 350 $ (346) $ 12,812 $ — $ 12,816 Accounts receivable — 47,696 5,968 (36) 53,628 Prepaid and other current assets 151 7,447 868 (292) 8,174 Total current assets 501 54,797 19,648 (328) 74,618 Properties and equipment, net — 1,030,270 304,772 — 1,335,042 Operating lease right-of-use assets — 2,397 104 — 2,501 Net investment in leases — 306,069 95,458 (95,456) 306,071 Investment in subsidiaries 1,774,250 297,809 — (2,072,059) — Intangible assets, net — 76,809 — — 76,809 Goodwill — 223,650 — — 223,650 Equity method investments — 79,337 37,690 — 117,027 Other assets 8,643 8,215 — — 16,858 Total assets $ 1,783,394 $ 2,079,353 $ 457,672 $ (2,167,843) $ 2,152,576 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 28,150 $ 11,963 $ (36) $ 40,077 Accrued interest 4,604 — — — 4,604 Deferred revenue — 10,287 481 — 10,768 Accrued property taxes — 5,576 3,301 — 8,877 Current operating lease liabilities — 632 74 — 706 Current finance lease liabilities — 5,533 — (1,780) 3,753 Other current liabilities — 2,302 385 — 2,687 Total current liabilities 4,604 52,480 16,204 (1,816) 71,472 Long-term debt 1,333,309 — — — 1,333,309 Noncurrent operating lease liabilities — 2,169 — — 2,169 Noncurrent finance lease liabilities — 152,310 — (86,745) 65,565 Other long-term liabilities 260 11,631 426 — 12,317 Deferred revenue — 30,920 — — 30,920 Class B unit — 55,593 — — 55,593 Equity - partners 445,221 1,774,250 297,809 (2,079,282) 437,998 Equity - noncontrolling interests — — 143,233 — 143,233 Total liabilities and equity $ 1,783,394 $ 2,079,353 $ 457,672 $ (2,167,843) $ 2,152,576 Condensed Consolidating Balance Sheet December 31, 2020 Parent Guarantor Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 1,627 $ (987) $ 21,350 $ — $ 21,990 Accounts receivable — 56,522 6,308 (315) 62,515 Prepaid and other current assets 349 8,366 772 — 9,487 Total current assets 1,976 63,901 28,430 (315) 93,992 Properties and equipment, net — 1,087,184 363,501 — 1,450,685 Operating lease right-of-use assets — 2,822 157 — 2,979 Net investment in leases — 166,316 — — 166,316 Investment in subsidiaries 1,789,808 286,883 — (2,076,691) — Intangible assets, net — 87,315 — — 87,315 Goodwill — 234,684 — — 234,684 Equity method investments — 81,089 39,455 — 120,544 Other assets 4,268 6,782 — — 11,050 Total assets $ 1,796,052 $ 2,016,976 $ 431,543 $ (2,077,006) $ 2,167,565 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 30,252 $ 16,463 $ (315) $ 46,400 Accrued interest 10,892 — — — 10,892 Deferred revenue — 10,868 500 — 11,368 Accrued property taxes — 2,915 1,077 — 3,992 Current operating lease liabilities — 804 71 — 875 Current finance lease liabilities — 3,713 — — 3,713 Other current liabilities 5 2,491 9 — 2,505 Total current liabilities 10,897 51,043 18,120 (315) 79,745 Long-term debt 1,405,603 — — — 1,405,603 Noncurrent operating lease liabilities — 2,476 — — 2,476 Noncurrent finance lease liabilities — 68,047 — — 68,047 Other long-term liabilities 260 12,171 474 — 12,905 Deferred revenue — 40,581 — — 40,581 Class B unit — 52,850 — — 52,850 Equity - partners 379,292 1,789,808 286,883 (2,076,691) 379,292 Equity - noncontrolling interests — — 126,066 — 126,066 Total liabilities and equity $ 1,796,052 $ 2,016,976 $ 431,543 $ (2,077,006) $ 2,167,565
Schedule of Condensed Consolidating Statement of Income	Condensed Consolidating Statement of Income Three Months Ended September 30, 2021 Parent Guarantor Restricted Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 90,980 $ 6,144 $ — $ 97,124 Third parties — 20,024 5,436 — 25,460 — 111,004 11,580 — 122,584 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 38,676 4,117 — 42,793 Depreciation and amortization — 17,558 4,268 — 21,826 General and administrative 739 3,110 — — 3,849 739 59,344 8,385 — 68,468 Operating income (loss) (739) 51,660 3,195 — 54,116 Other income (expense): Equity in earnings of subsidiaries 69,553 3,045 — (72,598) — Equity in earnings of equity method investments — 2,743 946 — 3,689 Interest expense (12,431) (1,077) — 91 (13,417) Interest income — 6,835 91 (91) 6,835 Gain on sales-type lease — 7,223 — (7,223) — Gain on sale of assets and other — 76 1 — 77 57,122 18,845 1,038 (79,821) (2,816) Income before income taxes 56,383 70,505 4,233 (79,821) 51,300 State income tax benefit — 4 — — 4 Net income 56,383 70,509 4,233 (79,821) 51,304 Allocation of net income attributable to noncontrolling interests — (956) (1,188) — (2,144) Net income attributable to the partners $ 56,383 $ 69,553 $ 3,045 $ (79,821) $ 49,160 Condensed Consolidating Statement of Income Three Months Ended September 30, 2020 Parent Guarantor 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 Gain on sale of assets and other 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 Income Nine Months Ended September 30, 2021 Parent Guarantor Restricted Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 279,592 $ 18,600 $ — $ 298,192 Third parties — 59,554 18,256 — 77,810 — 339,146 36,856 — 376,002 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 114,217 12,009 — 126,226 Depreciation and amortization — 59,045 12,849 — 71,894 General and administrative 2,824 6,840 — — 9,664 Goodwill impairment — 11,034 — — 11,034 2,824 191,136 24,858 — 218,818 Operating income (loss) (2,824) 148,010 11,998 — 157,184 Other income (expense): Equity in earnings of subsidiaries 216,958 10,786 — (227,744) — Equity in earnings of equity method investments — 6,154 2,721 — 8,875 Interest expense (37,609) (3,077) — 91 (40,595) Interest income — 19,997 91 (91) 19,997 Gain on sales-type lease — 31,900 — (7,223) 24,677 Gain on sale of assets and other — 5,991 3 — 5,994 179,349 71,751 2,815 (234,967) 18,948 Income before income taxes 176,525 219,761 14,813 (234,967) 176,132 State income tax expense — (60) — — (60) Net income 176,525 219,701 14,813 (234,967) 176,072 Allocation of net income attributable to noncontrolling interests — (2,743) (4,027) — (6,770) Net income attributable to the partners $ 176,525 $ 216,958 $ 10,786 $ (234,967) $ 169,302 Condensed Consolidating Statement of 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

Description of Business and P_3

Description of Business and Presentation of Financial Statements (Details) $ in Thousands	Apr. 01, 2021USD ($)	Jan. 01, 2021USD ($)renewalOption	Sep. 30, 2021USD ($)	Mar. 31, 2021USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)segment	Sep. 30, 2020USD ($)
Other Ownership Interests [Line Items]
Ownership percentage, controlling interest			57.00%			57.00%
Lease term		10 years
Lease renewal period options | renewalOption		2
Lease renewal option period		5 years
Annual lease payment due		$ 5,000
Service fee arrangement period		5 years
Payment due for termination of commitment		$ 10,000
Proceeds from sale of assets						$ 7,365	$ 961
Gain on sale of assets						$ 5,567	887
Number of reportable segments | segment						2
Goodwill impairment			$ 0		$ 35,653	$ 11,034	35,653
Deferred revenue recognized						12,300	13,800
Deferred revenue recognized. billed prior period						$ 500	$ 700
156 Mile, 6 Inch Refined Product Pipeline
Other Ownership Interests [Line Items]
Proceeds from sale of assets	$ 7,000
Gain on sale of assets	$ 5,300
Cheyenne
Other Ownership Interests [Line Items]
Goodwill impairment				$ 11,000
UNEV Pipeline
Other Ownership Interests [Line Items]
Ownership percentage in equity method investment			75.00%			75.00%
Osage Pipeline
Other Ownership Interests [Line Items]
Ownership percentage in equity method investment			50.00%			50.00%
Cheyenne
Other Ownership Interests [Line Items]
Ownership percentage in equity method investment			50.00%			50.00%
Cushing Connect Pipeline & Terminal
Other Ownership Interests [Line Items]
Ownership percentage in equity method investment			50.00%			50.00%

Sinclair Acquisition (Details)

Sinclair Acquisition (Details) $ in Millions	Aug. 02, 2021USD ($)nominationextensionOptionshares
STC
Business Acquisition [Line Items]
Newly issued common units transferred in transaction (in shares)	21,000,000
Transaction cash considerations transferred | $	$ 325
Number of termination date extension periods in transaction | extensionOption	2
Transaction termination date extension period	90 days
Number of director nominations granted in transaction | nomination	1
Hippo Holding LLC | HF Sinclair Corporation | The Sinclair Companies | Common Stock
Business Acquisition [Line Items]
Newly issued common units transferred in transaction (in shares)	60,230,036

Investment in Joint Venture (De

Investment in Joint Venture (Details) bbl in Thousands, $ in Millions	Oct. 02, 2019USD ($)bbl	Sep. 30, 2021
Schedule of Equity Method Investments [Line Items]
Pipeline volume (in barrels per day) | bbl	160
Cushing Connect Joint Venture
Schedule of Equity Method Investments [Line Items]
Terminal storage (in barrels) | bbl	1,500
Percent of budget which construction costs are payable by HEP		10.00%
Cushing Connect Joint Venture | Minimum
Schedule of Equity Method Investments [Line Items]
Payment to acquire joint venture | $	$ 70
Cushing Connect Joint Venture | Maximum
Schedule of Equity Method Investments [Line Items]
Payment to acquire joint venture | $	$ 75

Revenues - Schedule of Disaggre

Revenues - Schedule of Disaggregated Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	$ 122,584	$ 127,731	$ 376,002	$ 370,392
Pipelines
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	67,354	68,292	202,180	197,718
Terminals, tanks and loading racks
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	33,317	39,036	108,386	112,814
Refinery processing units
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	$ 21,913	$ 20,403	$ 65,436	$ 59,860

Revenues - Schedule of Affiliat

Revenues - Schedule of Affiliate and Third Party Revenues (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenue from External Customer [Line Items]
Lease revenues	$ 84,074	$ 90,077	$ 258,877	$ 269,931
Revenues:	122,584	127,731	376,002	370,392
Service revenues
Revenue from External Customer [Line Items]
Revenues:	$ 38,510	$ 37,654	$ 117,125	$ 100,461

Revenues - Schedule of Contract

Revenues - Schedule of Contract Asset and Liability Balances (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Contract assets	$ 6,593	$ 6,306
Contract liabilities	$ (482)	$ (500)

Revenues - Narrative (Details)

Revenues - Narrative (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Revenue from Contract with Customer [Abstract]
Deferred revenue recognized. billed prior period	$ 0.5	$ 0.7
Revenue included in contract assets	0.3
Performance obligation revenue	$ 1,722

Revenues - Schedule of Future P

Revenues - Schedule of Future Performance Obligations (Details) $ in Millions	Sep. 30, 2021USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligation revenue	$ 1,722
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligation revenue	$ 84
Satisfaction period	3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligation revenue	$ 312
Satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligation revenue	$ 276
Satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligation revenue	$ 238
Satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligation revenue	$ 172
Satisfaction period	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]
Unfulfilled performance obligation revenue	$ 157
Satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligation revenue	$ 483
Satisfaction period	1 year

Leases - Narrative (Details)

Leases - Narrative (Details) $ in Thousands	Sep. 30, 2021USD ($)renewalOption	Dec. 31, 2020USD ($)
Lessee, Lease, Description [Line Items]
Finance lease term	10 years
Cost of asset under finance leases	$ 6,031	$ 6,410
Accumulated depreciation of assets under finance leases	$ 3,437	$ 3,390
Number of renewal options | renewalOption	1
Finance lease extension option term	10 years
Minimum
Lessee, Lease, Description [Line Items]
Operating lease term	1 year
Maximum
Lessee, Lease, Description [Line Items]
Operating lease term	23 years
Operating lease renewal term	10 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, 2021	Dec. 31, 2020
Operating leases:
Operating lease right-of-use assets, net	$ 2,501	$ 2,979
Current operating lease liabilities	706	875
Noncurrent operating lease liabilities	2,169	2,476
Total operating lease liabilities	2,875	3,351
Finance leases:
Properties and equipment	6,031	6,410
Accumulated amortization	(3,437)	(3,390)
Properties and equipment, net	$ 2,594	$ 3,020
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Properties and equipment, net (Cushing Connect VIEs: $0 and $47,801, respectively)	Properties and equipment, net (Cushing Connect VIEs: $0 and $47,801, respectively)
Current finance lease liabilities	$ 3,753	$ 3,713
Noncurrent finance lease liabilities	65,565	68,047
Total finance lease liabilities	$ 69,318	$ 71,760
Weighted average remaining lease term (in years):
Operating leases	5 years 9 months 18 days	5 years 10 months 24 days
Finance leases	15 years 2 months 12 days	15 years 10 months 24 days
Weighted average discount rate:
Operating leases	4.80%	4.80%
Finance leases	5.60%	5.60%

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows on operating leases	$ 855	$ 773
Operating cash flows on finance leases	3,110	3,241
Financing cash flows on finance leases	$ 2,666	$ 2,666

Leases - Operating and Finance

Leases - Operating and Finance Lease Maturities (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Operating
2021	$ 262
2022	690
2023	603
2024	497
2025	429
2026 and thereafter	787
Total lease payments	3,268
Less: Imputed interest	(393)
Total operating lease liabilities	2,875	$ 3,351
Less: Current lease liabilities	(706)	(875)
Noncurrent operating lease liabilities	2,169	2,476
Finance
2021	1,832
2022	7,335
2023	7,374
2024	6,929
2025	6,470
2026 and thereafter	73,888
Total lease payments	103,828
Less: Imputed interest	(34,510)
Total finance lease liabilities	69,318	71,760
Less: Current lease liabilities	(3,753)	(3,713)
Noncurrent lease liabilities	$ 65,565	$ 68,047

Leases - Components of Lease Ex

Leases - Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Leases [Abstract]
Operating lease costs	$ 260	$ 242	$ 807	$ 745
Amortization of assets	195	251	607	766
Interest on lease liabilities	983	1,032	2,983	3,108
Variable lease cost	43	64	175	159
Total net lease cost	$ 1,481	$ 1,589	$ 4,572	$ 4,778

Leases - Gain on Sales-Type Lea

Leases - Gain on Sales-Type Leases (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Leases [Abstract]
Net investment in leases			$ 143,720	$ 35,319
Properties and equipment, net			(125,602)	(1,485)
Deferred revenue			6,559
Gain on sales-type leases	$ 0	$ 0	$ 24,677	$ 33,834

Leases - Schedule of Lease Inco

Leases - Schedule of Lease Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Leases [Abstract]
Operating lease revenues	$ 80,907	$ 87,125	$ 251,605	$ 262,518
Direct financing lease interest income	521	525	1,568	1,572
Gain on sales-type leases	0	0	24,677	33,834
Sales-type lease interest income	6,313	2,278	18,429	6,218
Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable	$ 3,167	$ 2,952	$ 7,272	$ 7,413

Leases - Schedule of Minimum Un

Leases - Schedule of Minimum Undiscounted Lease Payments (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Operating
Remainder of 2021	$ 71,001
2022	283,916
2023	253,459
2024	217,355
2025	153,934
2026 and thereafter	558,415
Total lease receipt payments	1,538,080
Finance
Finance and Sales-type
Remainder of 2021	544
2022	2,171
2023	2,175
2024	2,192
2025	2,209
2026 and thereafter	38,837
Total lease receipt payments	48,128
Less: Imputed interest	(31,734)
Lease receivables	16,394
Unguaranteed residual assets at end of leases	0
Net investment in leases	16,394	$ 16,452
Sales-type
Finance and Sales-type
Remainder of 2021	10,525
2022	42,102
2023	38,196
2024	34,967
2025	31,539
2026 and thereafter	279,406
Total lease receipt payments	436,735
Less: Imputed interest	(367,089)
Lease receivables	69,646
Unguaranteed residual assets at end of leases	224,779
Net investment in leases	$ 294,425	$ 153,473

Leases - Net Investments in Lea

Leases - Net Investments in Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Sales-type Leases
Lessor, Lease, Description [Line Items]
Lease receivable	$ 211,053	$ 88,922
Unguaranteed residual assets	83,372	64,551
Net investment in leases	294,425	153,473
Direct Financing Leases
Lessor, Lease, Description [Line Items]
Lease receivable	16,394	16,452
Unguaranteed residual assets	0	0
Net investment in leases	$ 16,394	$ 16,452

Fair Value Measurements (Detail

Fair Value Measurements (Details) - 0.05 - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Stated interest rate, senior notes	5.00%
Carrying Value | Level 2
Debt Instrument [Line Items]
Senior notes	$ 492,809	$ 492,103
Fair Value | Level 2
Debt Instrument [Line Items]
Senior notes	$ 506,770	$ 506,540

Properties and Equipment (Detai

Properties and Equipment (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Properties and equipment	$ 2,039,962		$ 2,116,441
Less accumulated depreciation	(704,920)		(665,756)
Properties and equipment, net	1,335,042		1,450,685
Depreciation expense	60,900	$ 64,300
Pipelines, terminals and tankage
Property, Plant and Equipment [Line Items]
Properties and equipment	1,545,545		1,575,815
Refinery assets
Property, Plant and Equipment [Line Items]
Properties and equipment	348,882		348,882
Land and right of way
Property, Plant and Equipment [Line Items]
Properties and equipment	86,781		87,076
Construction in progress
Property, Plant and Equipment [Line Items]
Properties and equipment	14,878		58,467
Other
Property, Plant and Equipment [Line Items]
Properties and equipment	$ 43,876		$ 46,201

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Finite-Lived Intangible Assets, Net [Abstract]
Intangible assets, gross	$ 204,797,000		$ 204,797,000
Less accumulated amortization	(127,988,000)		(117,482,000)
Intangible assets, net	76,809,000		87,315,000
Amortization expense	10,500,000	$ 10,500,000
Estimated amortization expense for 2022	14,000,000
Estimated amortization expense for 2023	9,900,000
Estimated amortization expense for 2024	9,100,000
Estimated amortization expense for 2025	9,100,000
Estimated amortization expense for 2026	9,100,000
Basis in transportation agreements	$ 0
Delek transportation agreement
Finite-Lived Intangible Assets, Net [Abstract]
Useful Life	30 years
Intangible assets, gross	$ 59,933,000		59,933,000
HFC transportation agreement
Finite-Lived Intangible Assets, Net [Abstract]
Intangible assets, gross	$ 75,131,000		75,131,000
Customer relationships
Finite-Lived Intangible Assets, Net [Abstract]
Useful Life	10 years
Intangible assets, gross	$ 69,683,000		69,683,000
Other
Finite-Lived Intangible Assets, Net [Abstract]
Useful Life	20 years
Intangible assets, gross	$ 50,000		$ 50,000
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

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, 2021USD ($)planshares	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)componentplanshares	Sep. 30, 2020USD ($)
Share-based Compensation Arrangements
Retirement and benefit costs | $	$ 2.1	$ 1.9	$ 6.2	$ 5.7
Number of long-term incentive plan components | component			5
Number of incentive-based award plans | plan	2		2
Compensation costs | $	$ 0.6	$ 0.6	$ 1.9	$ 1.5
Long-term Incentive Plan
Share-based Compensation Arrangements
Units authorized to be granted (in shares) | shares	2,500,000		2,500,000
Units not yet granted (in shares) | shares	860,361		860,361

Employees, Retirement and Inc_4

Employees, Retirement and Incentive Plans - Phantom Units (Details) - Phantom Units - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Share-based Compensation Arrangement Instruments [Roll Forward]
Units outstanding at beginning of period (in shares)	295,992
Vesting and transfer of full ownership to recipients (in shares)	(823)
Forfeited (in shares)	(6,833)
Units outstanding at end of period (in shares)	288,336
Weighted Average Grant-Date Fair Value
Weighted-average grant-date fair value of units outstanding at beginning of period (in USD per share)	$ 14.48
Weighted-average grant-date fair value of units vesting and transfer of full ownership to recipients (in USD per share)	16.24
Weighted-average grant-date fair value of units forfeited (in USD per share)	15.54
Weighted-average grant-date fair value of units outstanding at end of period (in USD per share)	$ 14.45
Grant date fair value of vested units transferred to recipients	$ 13	$ 200
Unrecognized compensation related to nonvested units	$ 1,400
Weighted average recognition period	1 year 2 months 12 days
Minimum
Weighted Average Grant-Date Fair Value
Award vesting period	1 year
Maximum
Weighted Average Grant-Date Fair Value
Award vesting period	3 years

Employees, Retirement and Inc_5

Employees, Retirement and Incentive Plans - Performance Units (Details) - Performance Shares - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Share-based Compensation Arrangement, Nonvested [Roll Forward]
Units outstanding at beginning of period (in shares)	77,472
Vesting and transfer of full ownership to recipients (in shares)	(10,881)
Units outstanding at end of period (in shares)	66,591
Grant date fair value of vested units transferred to recipients	$ 0.4	$ 0.4
Value of performance units vested and expected to vest	1.2
Unrecognized compensation related to nonvested units	$ 0.4
Weighted average recognition period	1 year 6 months
Long-term Incentive Plan
Share-based Compensation Arrangements
Performance period	3 years
Long-term Incentive Plan | Certain Officers | Market Performance
Share-based Compensation Arrangements
Range of performance units earned, minimum	0.00%
Range of performance units earned, maximum	200.00%

Debt - Credit Agreement (Detail

Debt - Credit Agreement (Details) - USD ($)	Apr. 30, 2021	Mar. 31, 2021
Debt Instrument [Line Items]
Maximum borrowing capacity under revolving credit agreement	$ 1,200,000,000	$ 1,400,000,000
Line of credit maximum accordion feature	1,700,000,000
Letter of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity under revolving credit agreement	$ 50,000,000

Debt - Senior Notes (Details)

Debt - Senior Notes (Details) - USD ($)	Feb. 05, 2020	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Feb. 04, 2020
Debt Instrument [Line Items]
Loss on early extinguishment of debt		$ 0	$ 0	$ 0	$ 25,915,000
0.05
Debt Instrument [Line Items]
Aggregate principal amount of senior note							$ 500,000,000
Stated interest rate, senior notes		5.00%		5.00%
Principal		$ 500,000,000		$ 500,000,000		$ 500,000,000
Unamortized discount		$ 7,191,000		$ 7,191,000		$ 7,897,000
6% Senior notes
Debt Instrument [Line Items]
Stated interest rate, senior notes		6.00%		6.00%
Principal							500,000,000
Redemption cost	$ 522,500,000
Loss on early extinguishment of debt	25,900,000
Debt redemption premium	$ 22,500,000
Unamortized discount							$ 3,400,000

Debt - Long-Term Debt (Details)

Debt - Long-Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Amount outstanding	$ 840,500	$ 913,500
Total long-term debt	1,333,309	1,405,603
0.05
Debt Instrument [Line Items]
Principal	500,000	500,000
Unamortized premium and debt issuance costs	(7,191)	(7,897)
Senior Notes	$ 492,809	$ 492,103
Stated interest rate, senior notes	5.00%

Related Party Transactions (Det

Related Party Transactions (Details) $ in Thousands	Aug. 02, 2021USD ($)	Jan. 01, 2021USD ($)renewalOption	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Dec. 31, 2020USD ($)
Related Party Transaction [Line Items]
Revenues:			$ 122,584	$ 127,731	$ 376,002	$ 370,392
Accounts receivables due			41,507		41,507		$ 47,972
Accounts payable due			14,605		14,605		18,120
Lease income			500	500	1,600	1,500
Gain on sales-type leases			0	0	24,677	33,834
Sales-type lease payments received			6,600	2,400	19,100	7,100
Lease term		10 years
Lease renewal period options | renewalOption		2
Lease renewal option period		5 years
Annual lease payment due		$ 5,000
Service fee arrangement period		5 years
Payment due for termination of commitment		$ 10,000
HFC
Related Party Transaction [Line Items]
Minimum annualized payments received			353,000		353,000
Administrative fee			700	700	2,000	2,000
Revenues:			(97,100)	101,000	298,200	298,000
Reimbursements for expense and capital projects			1,800	2,300	6,100	6,300
Distributions on common units			20,900	18,400	62,600	74,300
Accounts receivables due			41,500		41,500		48,000
Accounts payable due			14,600		14,600		18,100
Deferred revenue			$ 400		$ 400		$ 400
HFC | Woods Cross Refinery
Related Party Transaction [Line Items]
Cash considerations receivable under agreement	$ 232,500
HFC | Revenue Benchmark | Revenue from Rights Concentration Risk
Related Party Transaction [Line Items]
Percentage of total revenue			79.00%		79.00%
Annual Administrative Fee | HFC
Related Party Transaction [Line Items]
Administrative fee					$ 2,600
Reimbursements Paid | HFC
Related Party Transaction [Line Items]
Expense of employees supporting operations			$ 15,600	$ 14,000	$ 44,200	$ 41,300

Partners' Equity Income Allocat

Partners' Equity Income Allocations and Cash Distributions (Details) - USD ($) $ / shares in Units, $ in Millions	Oct. 21, 2021	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Class of Stock [Line Items]
Partners' capital units held by controlling interest (in shares)		59,630,030		59,630,030
Ownership percentage, controlling interest		57.00%		57.00%
Value of common units available to issue and sell under offering program				$ 200
Units issued under offering program (in shares)				2,413,153
Proceeds from issuance of equity				$ 82.3
Cash distributions		$ 37	$ 37	$ 111.1	$ 105.9
Subsequent Event
Class of Stock [Line Items]
Cash distribution declared (in USD per share)	$ 0.35

Net Income Per Limited Partne_3

Net Income Per Limited Partner Unit (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Net Income per Limited Partner Unit [Abstract]
Net income attributable to the partners	$ 49,160	$ 17,813	$ 169,302	$ 119,144
Less: Participating securities’ share in earnings	(165)	0	(579)	0
Net income attributable to common units	$ 48,995	$ 17,813	$ 168,723	$ 119,144
Weighted average limited partners’ units outstanding, basic (in shares)	105,440	105,440	105,440	105,440
Weighted average limited partners’ units outstanding, diluted (in shares)	105,440	105,440	105,440	105,440
Limited partners’ per unit interest in earnings— basic (in USD per share)	$ 0.46	$ 0.17	$ 1.60	$ 1.13
Limited partners’ per unit interest in earnings— diluted (in USD per share)	$ 0.46	$ 0.17	$ 1.60	$ 1.13

Environmental (Details)

Environmental (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Loss Contingencies [Line Items]
Environmental remediation expense	$ 0.7	$ 1	$ 1.3	$ 1.6
Accrued environmental liabilities	4.6		4.6		$ 4.5
Other Noncurrent Liabilities
Loss Contingencies [Line Items]
Accrued environmental liabilities	2.5		2.5		2.5
Affiliates
Loss Contingencies [Line Items]
Accrued environmental liabilities	$ 0.4		$ 0.4		$ 0.5

Segments Information (Details)

Segments Information (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)segment	Sep. 30, 2020USD ($)	Dec. 31, 2020USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment			2
Revenues:	$ 122,584	$ 127,731	$ 376,002	$ 370,392
Operating income	54,116	23,553	157,184	142,247
Unallocated general and administrative expenses	(3,849)	(2,332)	(9,664)	(7,569)
Interest and financing costs, net	(6,582)	(11,301)	(20,598)	(37,816)
Loss on early extinguishment of debt	0	0	0	(25,915)
Equity in earnings of equity method investments	3,689	1,316	8,875	5,186
Gain on sales-type leases	0	0	24,677	33,834
Gain (loss) on sale of assets and other	77	7,465	5,994	8,439
Income before income taxes	51,300	21,033	176,132	125,975
Capital Expenditures:	19,217	7,902	78,592	38,642
Identifiable assets:	2,152,576		2,152,576		$ 2,167,565
Goodwill impairment	0	35,653	11,034	35,653
Goodwill	223,650		223,650		234,684
Affiliates
Segment Reporting Information [Line Items]
Revenues:	97,124	100,992	298,192	297,983
Third parties
Segment Reporting Information [Line Items]
Revenues:	25,460	26,739	77,810	72,409
Pipelines and terminals
Segment Reporting Information [Line Items]
Capital Expenditures:	19,049	7,902	77,826	38,318
Refinery processing units
Segment Reporting Information [Line Items]
Revenues:	21,913	20,403	65,436	59,860
Capital Expenditures:	168	0	766	324
Operating Segments
Segment Reporting Information [Line Items]
Revenues:	122,584	127,731	376,002	370,392
Operating income	57,965	25,885	166,848	149,816
Operating Segments | Pipelines and terminals
Segment Reporting Information [Line Items]
Operating income	48,268	15,912	139,143	120,445
Identifiable assets:	1,728,983		1,728,983		1,729,547
Goodwill	223,700		223,700		234,700
Operating Segments | Pipelines and terminals | Affiliates
Segment Reporting Information [Line Items]
Revenues:	75,211	80,589	232,756	238,123
Operating Segments | Pipelines and terminals | Third parties
Segment Reporting Information [Line Items]
Revenues:	25,460	26,739	77,810	72,409
Operating Segments | Refinery processing units
Segment Reporting Information [Line Items]
Revenues:	21,913	20,403	65,436	59,860
Operating income	9,697	$ 9,973	27,705	$ 29,371
Identifiable assets:	291,838		291,838		305,090
Other
Segment Reporting Information [Line Items]
Identifiable assets:	$ 131,755		$ 131,755		$ 132,928

Supplemental Guarantor _ Non-_3

Supplemental Guarantor / Non-Guarantor Financial Information - Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 12,816	$ 21,990
Accounts receivable	53,628	62,515
Prepaid and other current assets	8,174	9,487
Total current assets	74,618	93,992
Properties and equipment, net	1,335,042	1,450,685
Operating lease right-of-use assets, net	2,501	2,979
Net investment in leases (Cushing Connect VIEs: $95,598 and $0, respectively)	306,071	166,316
Investment in subsidiaries	0	0
Intangible assets, net	76,809	87,315
Goodwill	223,650	234,684
Equity method investments	117,027	120,544
Other assets	16,858	11,050
Total assets	2,152,576	2,167,565
Current liabilities:
Accounts payable	40,077	46,400
Accrued interest	4,604	10,892
Deferred revenue	10,768	11,368
Accrued property taxes	8,877	3,992
Current operating lease liabilities	706	875
Current finance lease liabilities	3,753	3,713
Other current liabilities	2,687	2,505
Total current liabilities	71,472	79,745
Long-term debt	1,333,309	1,405,603
Noncurrent operating lease liabilities	2,169	2,476
Noncurrent finance lease liabilities	65,565	68,047
Other long-term liabilities	12,317	12,905
Deferred revenue	30,920	40,581
Class B unit	55,593	52,850
Equity - partners	437,998	379,292
Equity - noncontrolling interests	143,233	126,066
Total liabilities and equity	2,152,576	2,167,565
Eliminations
Current assets:
Cash and cash equivalents	0	0
Accounts receivable	(36)	(315)
Prepaid and other current assets	(292)	0
Total current assets	(328)	(315)
Properties and equipment, net	0	0
Operating lease right-of-use assets, net	0	0
Net investment in leases (Cushing Connect VIEs: $95,598 and $0, respectively)	(95,456)	0
Investment in subsidiaries	(2,072,059)	(2,076,691)
Intangible assets, net	0	0
Goodwill	0	0
Equity method investments	0	0
Other assets	0	0
Total assets	(2,167,843)	(2,077,006)
Current liabilities:
Accounts payable	(36)	(315)
Accrued interest	0	0
Deferred revenue	0	0
Accrued property taxes	0	0
Current operating lease liabilities	0	0
Current finance lease liabilities	(1,780)	0
Other current liabilities	0	0
Total current liabilities	(1,816)	(315)
Long-term debt	0	0
Noncurrent operating lease liabilities	0	0
Noncurrent finance lease liabilities	(86,745)	0
Other long-term liabilities	0	0
Deferred revenue	0	0
Class B unit	0	0
Equity - partners	(2,079,282)	(2,076,691)
Equity - noncontrolling interests	0	0
Total liabilities and equity	(2,167,843)	(2,077,006)
Parent
Current assets:
Cash and cash equivalents	350	1,627
Accounts receivable	0	0
Prepaid and other current assets	151	349
Total current assets	501	1,976
Properties and equipment, net	0	0
Operating lease right-of-use assets, net	0	0
Net investment in leases (Cushing Connect VIEs: $95,598 and $0, respectively)	0	0
Investment in subsidiaries	1,774,250	1,789,808
Intangible assets, net	0	0
Goodwill	0	0
Equity method investments	0	0
Other assets	8,643	4,268
Total assets	1,783,394	1,796,052
Current liabilities:
Accounts payable	0	0
Accrued interest	4,604	10,892
Deferred revenue	0	0
Accrued property taxes	0	0
Current operating lease liabilities	0	0
Current finance lease liabilities	0	0
Other current liabilities	0	5
Total current liabilities	4,604	10,897
Long-term debt	1,333,309	1,405,603
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	445,221	379,292
Equity - noncontrolling interests	0	0
Total liabilities and equity	1,783,394	1,796,052
Guarantor Restricted Subsidiaries
Current assets:
Cash and cash equivalents	(346)	(987)
Accounts receivable	47,696	56,522
Prepaid and other current assets	7,447	8,366
Total current assets	54,797	63,901
Properties and equipment, net	1,030,270	1,087,184
Operating lease right-of-use assets, net	2,397	2,822
Net investment in leases (Cushing Connect VIEs: $95,598 and $0, respectively)	306,069	166,316
Investment in subsidiaries	297,809	286,883
Intangible assets, net	76,809	87,315
Goodwill	223,650	234,684
Equity method investments	79,337	81,089
Other assets	8,215	6,782
Total assets	2,079,353	2,016,976
Current liabilities:
Accounts payable	28,150	30,252
Accrued interest	0	0
Deferred revenue	10,287	10,868
Accrued property taxes	5,576	2,915
Current operating lease liabilities	632	804
Current finance lease liabilities	5,533	3,713
Other current liabilities	2,302	2,491
Total current liabilities	52,480	51,043
Long-term debt	0	0
Noncurrent operating lease liabilities	2,169	2,476
Noncurrent finance lease liabilities	152,310	68,047
Other long-term liabilities	11,631	12,171
Deferred revenue	30,920	40,581
Class B unit	55,593	52,850
Equity - partners	1,774,250	1,789,808
Equity - noncontrolling interests	0	0
Total liabilities and equity	2,079,353	2,016,976
Non-Guarantor Non-Restricted Subsidiaries
Current assets:
Cash and cash equivalents	12,812	21,350
Accounts receivable	5,968	6,308
Prepaid and other current assets	868	772
Total current assets	19,648	28,430
Properties and equipment, net	304,772	363,501
Operating lease right-of-use assets, net	104	157
Net investment in leases (Cushing Connect VIEs: $95,598 and $0, respectively)	95,458	0
Investment in subsidiaries	0	0
Intangible assets, net	0	0
Goodwill	0	0
Equity method investments	37,690	39,455
Other assets	0	0
Total assets	457,672	431,543
Current liabilities:
Accounts payable	11,963	16,463
Accrued interest	0	0
Deferred revenue	481	500
Accrued property taxes	3,301	1,077
Current operating lease liabilities	74	71
Current finance lease liabilities	0	0
Other current liabilities	385	9
Total current liabilities	16,204	18,120
Long-term debt	0	0
Noncurrent operating lease liabilities	0	0
Noncurrent finance lease liabilities	0	0
Other long-term liabilities	426	474
Deferred revenue	0	0
Class B unit	0	0
Equity - partners	297,809	286,883
Equity - noncontrolling interests	143,233	126,066
Total liabilities and equity	$ 457,672	$ 431,543
0.05
Condensed Financial Statements, Captions [Line Items]
Stated interest rate, senior notes	5.00%

Supplemental Guarantor _ Non-_4

Supplemental Guarantor / Non-Guarantor Financial Information - Condensed Consolidating Statement Of Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenues:
Revenues:	$ 122,584	$ 127,731	$ 376,002	$ 370,392
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)	42,793	40,003	126,226	109,721
Depreciation and amortization	21,826	26,190	71,894	75,202
General and administrative	3,849	2,332	9,664	7,569
Goodwill impairment	0	35,653	11,034	35,653
Total operating costs and expenses	68,468	104,178	218,818	228,145
Operating income	54,116	23,553	157,184	142,247
Equity in earnings of subsidiaries	0	0	0	0
Equity in earnings of equity method investments	3,689	1,316	8,875	5,186
Interest expense	(13,417)	(14,104)	(40,595)	(45,650)
Interest income	6,835	2,803	19,997	7,834
Loss on early extinguishment of debt	0	0	0	(25,915)
Gain on sales-type leases	0	0	24,677	33,834
Gain on sale of assets and other	77	7,465	5,994	8,439
Total other income (expense)	(2,816)	(2,520)	18,948	(16,272)
Income before income taxes	51,300	21,033	176,132	125,975
State income tax benefit	4	(34)	(60)	(110)
Net income	51,304	20,999	176,072	125,865
Allocation of net income attributable to noncontrolling interests	(2,144)	(3,186)	(6,770)	(6,721)
Net income attributable to the partners	49,160	17,813	169,302	119,144
Parent
Revenues:
Revenues:	0	0	0	0
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)	0	0	0	0
Depreciation and amortization	0	0	0	0
General and administrative	739	649	2,824	2,528
Goodwill impairment		0	0	0
Total operating costs and expenses	739	649	2,824	2,528
Operating income	(739)	(649)	(2,824)	(2,528)
Equity in earnings of subsidiaries	69,553	31,461	216,958	189,889
Equity in earnings of equity method investments	0	0	0	0
Interest expense	(12,431)	(13,072)	(37,609)	(42,542)
Interest income	0	0	0	26
Loss on early extinguishment of debt				(25,915)
Gain on sales-type leases	0		0	0
Gain on sale of assets and other	0	73	0	214
Total other income (expense)	57,122	18,462	179,349	121,672
Income before income taxes	56,383	17,813	176,525	119,144
State income tax benefit	0	0	0	0
Net income	56,383	17,813	176,525	119,144
Allocation of net income attributable to noncontrolling interests	0	0	0	0
Net income attributable to the partners	56,383	17,813	176,525	119,144
Guarantor Restricted Subsidiaries
Revenues:
Revenues:	111,004	116,145	339,146	335,359
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)	38,676	36,065	114,217	98,176
Depreciation and amortization	17,558	21,997	59,045	62,489
General and administrative	3,110	1,683	6,840	5,041
Goodwill impairment		35,653	11,034	35,653
Total operating costs and expenses	59,344	95,398	191,136	201,359
Operating income	51,660	20,747	148,010	134,000
Equity in earnings of subsidiaries	3,045	6,589	10,786	12,394
Equity in earnings of equity method investments	2,743	755	6,154	4,292
Interest expense	(1,077)	(1,032)	(3,077)	(3,108)
Interest income	6,835	2,787	19,997	7,792
Loss on early extinguishment of debt				0
Gain on sales-type leases	7,223		31,900	33,834
Gain on sale of assets and other	76	2,542	5,991	3,358
Total other income (expense)	18,845	11,641	71,751	58,562
Income before income taxes	70,505	32,388	219,761	192,562
State income tax benefit	4	(34)	(60)	(110)
Net income	70,509	32,354	219,701	192,452
Allocation of net income attributable to noncontrolling interests	(956)	(893)	(2,743)	(2,563)
Net income attributable to the partners	69,553	31,461	216,958	189,889
Non-Guarantor Non-Restricted Subsidiaries
Revenues:
Revenues:	11,580	11,586	36,856	35,033
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)	4,117	3,938	12,009	11,545
Depreciation and amortization	4,268	4,193	12,849	12,713
General and administrative	0	0	0	0
Goodwill impairment		0	0	0
Total operating costs and expenses	8,385	8,131	24,858	24,258
Operating income	3,195	3,455	11,998	10,775
Equity in earnings of subsidiaries	0	0	0	0
Equity in earnings of equity method investments	946	561	2,721	894
Interest expense	0	0	0	0
Interest income	91	16	91	16
Loss on early extinguishment of debt				0
Gain on sales-type leases	0		0	0
Gain on sale of assets and other	1	4,850	3	4,867
Total other income (expense)	1,038	5,427	2,815	5,777
Income before income taxes	4,233	8,882	14,813	16,552
State income tax benefit	0	0	0	0
Net income	4,233	8,882	14,813	16,552
Allocation of net income attributable to noncontrolling interests	(1,188)	(2,293)	(4,027)	(4,158)
Net income attributable to the partners	3,045	6,589	10,786	12,394
Eliminations
Revenues:
Revenues:	0	0	0	0
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)	0	0	0	0
Depreciation and amortization	0	0	0	0
General and administrative	0	0	0	0
Goodwill impairment		0	0	0
Total operating costs and expenses	0	0	0	0
Operating income	0	0	0	0
Equity in earnings of subsidiaries	(72,598)	(38,050)	(227,744)	(202,283)
Equity in earnings of equity method investments	0	0	0	0
Interest expense	91	0	91	0
Interest income	(91)	0	(91)	0
Loss on early extinguishment of debt				0
Gain on sales-type leases	(7,223)		(7,223)	0
Gain on sale of assets and other	0	0	0	0
Total other income (expense)	(79,821)	(38,050)	(234,967)	(202,283)
Income before income taxes	(79,821)	(38,050)	(234,967)	(202,283)
State income tax benefit	0	0	0	0
Net income	(79,821)	(38,050)	(234,967)	(202,283)
Allocation of net income attributable to noncontrolling interests	0	0	0	0
Net income attributable to the partners	(79,821)	(38,050)	(234,967)	(202,283)
Affiliates
Revenues:
Revenues:	97,124	100,992	298,192	297,983
Affiliates | Parent
Revenues:
Revenues:	0	0	0	0
Affiliates | Guarantor Restricted Subsidiaries
Revenues:
Revenues:	90,980	94,595	279,592	278,767
Affiliates | Non-Guarantor Non-Restricted Subsidiaries
Revenues:
Revenues:	6,144	6,397	18,600	19,216
Affiliates | Eliminations
Revenues:
Revenues:	0	0	0	0
Third parties
Revenues:
Revenues:	25,460	26,739	77,810	72,409
Third parties | Parent
Revenues:
Revenues:	0	0	0	0
Third parties | Guarantor Restricted Subsidiaries
Revenues:
Revenues:	20,024	21,550	59,554	56,592
Third parties | Non-Guarantor Non-Restricted Subsidiaries
Revenues:
Revenues:	5,436	5,189	18,256	15,817
Third parties | Eliminations
Revenues:
Revenues:	$ 0	$ 0	$ 0	$ 0