RELATED PARTY TRANSACTIONS | RELATED-PARTY TRANSACTIONS On October 5, 2016, Ergon purchased 100% of the Partnership’s general partner from Vitol and Charlesbank, resulting in Ergon being classified as a related party and Vitol and Charlesbank no longer being classified as related parties as of October 5, 2016. The Partnership leases facilities to Ergon and provides liquid asphalt terminalling services to Ergon. For the year ended December 31, 2016 , the Partnership recognized revenues of $22.2 million for services provided to Ergon, of which $11.0 million is classified as related-party revenues. For the years ended December 31, 2017 and 2018 , the Partnership recognized revenues of $56.4 million and $48.5 million , respectively, for services provided to Ergon, all of which is classified as related-party revenue. See additional discussion below regarding material asphalt operating lease contracts and storage, throughput and handling contracts. As of December 31, 2017 and 2018 , the Partnership had receivables from Ergon of $3.1 million and $1.0 million , respectively. On March 8, 2019 , Ergon made a $15.0 million prepayment of fees representing six months’ of future services under the Ergon Lessee Operated Facility Lease Agreements and Ergon Fontana and Las Vegas Storage Throughput and Handling Agreement. The Partnership used the proceeds of this prepayment to prepay revolving debt under its credit agreement. The Partnership and Ergon have an agreement (the “Agreement”) that gives each party rights concerning the purchase or sale of Ergon’s interest in Cimarron Express Pipeline, LLC (“Cimarron Express”), subject to certain terms and conditions. The Agreement was filed as Exhibit 10.1 to the Partnership’s Current Report on Form 8-K, filed May 14, 2018. Cimarron Express is planned to be a new 16-inch diameter, 65-mile crude oil pipeline running from northeastern Kingfisher County, Oklahoma to the Partnership’s Cushing, Oklahoma crude oil terminal, with an originally anticipated in-service date in the second half of 2019. Ergon has formed a Delaware limited liability company, Ergon - Oklahoma Pipeline, LLC (“DEVCO”), which holds Ergon’s 50% membership interest in Cimarron Express. Under the Agreement, the Partnership has the right, at any time, to purchase 100% of the authorized and outstanding member interests in DEVCO from Ergon for the Purchase Price (as defined in the Agreement), which shall be computed by taking Ergon’s total investment in the Cimarron Express plus interest, by giving written notice to Ergon (the “Call”). Ergon has the right to require BKEP to purchase 100% of the authorized and outstanding member interests of DEVCO for the Purchase Price (the “Put”) at any time beginning the earlier of (i) 18 months from the formation, May 9, 2018, of the joint venture company to build the pipeline, (ii) six months after completion of the pipeline, or (iii) the event of dissolution of Cimarron Express. Upon exercise of the Call or the Put, Ergon and the Partnership will execute the Member Interest Purchase Agreement, which is attached to the Agreement as Exhibit B. Upon receipt of the Purchase Price, Ergon shall be obligated to convey 100% of the authorized and outstanding member interests in DEVCO to BKEP or its designee. There is not a separate amount of consideration for the Put or the Call exchanged between the parties. Therefore, based on applicable GAAP, no value was assigned to the combined instrument on the Partnership's balance sheet upon the execution of the put/call instrument. As of December 31, 2018, neither Ergon nor the Partnership has exercised their options under the Agreement. In December of 2018, the Partnership and Ergon became aware of circumstances adversely impacting the projected economic performance of Cimarron Express. The Partnership and Ergon have worked together to evaluate available information about Cimarron Express, and have determined that Cimarron Express is likely no longer economically viable. As of December 31, 2018, Cimarron Express has spent approximately $30.6 million on the pipeline project, primarily related to the purchase of steel pipe and equipment, rights of way and engineering and design services, and has cash on hand of approximately $1.9 million . Cimarron Express recorded a $20.9 million impairment charge in the fourth quarter of 2018 to reduce the carrying amount of its assets to their estimated fair value. In addition to its capital contributions to Cimarron Express, Ergon’s interest in DEVCO includes internal Ergon labor and capitalized interest that bring its investment in DEVCO to approximately $17.6 million . Ergon recorded a $10.0 million other-than-temporary impairment on its investment in Cimarron Express as of December 31, 2018 to reduce its investment to its estimated fair value. As a result, the Partnership considered the SEC staff’s opinions outlined in SAB 107 Topic 5.T. Accounting for Expenses or Liabilities Paid by Principal Stockholders. The Agreement was designed to have the Partnership, ultimately and from the onset, bear any risk of loss on the construction of the pipeline project and eventually own a 50% interest in the pipeline. As a result, the Partnership has recorded on a push down basis a $10.0 million impairment of Ergon’s investment in Cimarron Express in its consolidated results of operations during the year ended December 31, 2018, and a contingent liability payable to Ergon as of December 31, 2018. Effective April 1, 2018, the Partnership entered into an agreement with Ergon under which the Partnership purchases crude oil in connection with its crude oil marketing operations. For the year ended December 31, 2018 , the Partnership made purchases of crude oil under this agreement totaling $ 108.8 million . As of December 31, 2018 , the Partnership had payables to Ergon related to this agreement of $ 10.2 million related to the December crude oil settlement cycle, and this balance was paid in full on January 22, 2019 . The Partnership also provided operating and administrative services to Advantage Pipeline. On April 3, 2017, the Partnership sold its investment in Advantage Pipeline and the operating and administrative services agreement was terminated. For the years ended December 31, 2016 and 2017 , the Partnership recognized revenues of $1.3 million and $0.3 million , respectively, for services provided to Advantage Pipeline. The Partnership provides crude oil gathering, transportation and terminalling services to Vitol. For the year ended December 31, 2016 , the Partnership recognized related-party revenues of $17.9 million for services provided to Vitol. Ergon 2017 Lubbock and Saginaw Storage and Handling Agreement In September 2016, the Partnership and Ergon entered into a storage, throughput and handling agreement pursuant to which the Partnership provides Ergon storage and terminalling services at the Lubbock and Saginaw asphalt facilities. The term of this agreement commenced on January 1, 2017, and was to continue for six years. In July 2018, the Partnership sold the Lubbock and Saginaw facilities to Ergon and this agreement was terminated. The Board’s conflicts committee reviewed and approved this agreement in accordance with the Partnership’s procedures for approval of related-party transactions and the provisions of the partnership agreement. During the years ended December 31, 2017 and 2018 , the Partnership generated revenues under this agreement of $12.9 million and $6.7 million , respectively, all of which is classified as related-party revenue. Ergon 2016 Storage and Handling Agreement In October 2016, the Partnership and Ergon entered into a storage, throughput and handling agreement (the “Ergon 2016 Storage and Handling Agreement”) pursuant to which the Partnership provides Ergon storage and terminalling services at nine asphalt facilities. The term of the Ergon 2016 Storage, Throughput and Handling Agreement commenced on October 5, 2016, and continues for seven years. The Board’s conflicts committee reviewed and approved this agreement in accordance with the Partnership’s procedures for approval of related-party transactions and the provisions of the partnership agreement. During the years ended December 31, 2016 , 2017 and 2018 , the Partnership generated revenue under this agreement of $6.2 million , $26.4 million and $24.8 million , respectively, all of which is classified as related-party revenue. Ergon Fontana and Las Vegas Storage Throughput and Handling Agreement In October 2016, the Partnership and Ergon entered into a storage, throughput and handling agreement (the “Ergon Fontana and Las Vegas Storage Throughput and Handling Agreement”) pursuant to which the Partnership provides Ergon storage and terminalling services at two asphalt facilities. The original Ergon Fontana and Las Vegas Master Facilities Lease Agreement commenced on May 18, 2009, and was a part of Ergon Master Facilities Lease and Sublease Agreement. See Ergon Master Facilities Lease and Sublease Agreement for additional detail regarding prior terms and conditions. The term of the Ergon Fontana and Las Vegas Storage Throughput and Handling Agreement commenced on October 5, 2016, and expired on December 31, 2018. A new agreement was executed in March 2019 with an effective date of January 1, 2019. This agreement has an initial term of five years. The Board’s conflicts committee reviewed and approved these agreements in accordance with the Partnership’s procedures for approval of related-party transactions and the provisions of the partnership agreement. During the years ended December 31, 2016 , 2017 and 2018 , the Partnership generated revenues under this agreement of $1.5 million , $6.2 million and $6.6 million , respectively, all of which is classified as related-party revenue. Ergon Master Facilities Lease and Sublease Agreement In May 2009, the Partnership and Ergon entered into a facilities lease and sublease agreement (the “Ergon Master Facilities Lease and Sublease Agreement”) pursuant to which the Partnership leases Ergon certain facilities. The original term of the Ergon Master Facilities Lease and Sublease Agreement commenced on May 18, 2009, for two years, until December 31, 2011. The Ergon Master Facilities Lease and Sublease Agreement has been amended and extended several times and encompassed eight facilities through June 2018. In July 2018, the Partnership sold one of the facilities covered by this agreement and it was amended to remove that facility. This agreement expired on December 31, 2018, and a new agreement, the Lessee Operated Facility Lease Agreement, was executed in March 2019. The new agreement encompasses 12 facilities, which includes facilities previously accounted for under this agreement and the Ergon Master Facilities Sublease and Sublicense Agreement. The new agreement has an effective date of January 1, 2019, and an initial term of five years. The Board’s conflicts committee reviewed and approved these agreements in accordance with the Partnership’s procedures for approval of related-party transactions and the provisions of the partnership agreement. During the year ended December 31, 2016 , the Partnership generated revenues under this agreement of $9.2 million , of which $1.8 million is classified as related-party revenue. During the years ended December 31, 2017 and 2018, the Partnership generated revenues under this agreement of $5.2 million and $5.3 million , respectively, all of which is classified as related-party revenue. Ergon Master Facilities Sublease and Sublicense Agreement In May 2009, the Partnership and Ergon entered into multiple sublease and sublicense agreements covering five facilities. The original terms of these agreements commenced on May 18, 2009, for two years, until December 31, 2011. In November 2010, these multiple leases were consolidated under one master sublease and sublicense agreement. This agreement was amended in June 2015 and expired on December 31, 2018. This agreement expired on December 31, 2018, and a new agreement, the Lessee Operated Facility Lease Agreement, was executed in March 2019. The new agreement combined the facilities under this agreement and the Ergon Master Facilities Lease and Sublease Agreement. The new agreement has an effective date of January 1, 2019, and an initial term of five years. During the year ended December 31, 2016 , the Partnership generated revenues under this agreement of $3.6 million , of which $1.0 million is classified as related-party revenue. During the years ended December 31, 2017 and 2018, the Partnership generated revenues under this agreement of $3.7 million and $2.8 million , all of which is classified as related-party revenue. Vitol Storage Agreements In recent years, a significant portion of the Partnership’s crude oil storage capacity has been dedicated to Vitol under multiple agreements. During the year ended December 31, 2016 , when Vitol was a related party, 2.2 million barrels of storage capacity were dedicated to Vitol under these storage agreements. Service revenues under these agreements are based on the barrels of storage capacity dedicated to Vitol under the applicable agreement at rates that, the Partnership believes, are fair and reasonable to the Partnership and its unitholders and are comparable with the rates the Partnership charges third parties. The Board’s conflicts committee reviewed and approved these agreements in accordance with the Partnership’s procedures for approval of related-party transactions and the provisions of the partnership agreement. For the year ended December 31, 2016, the Partnership generated revenues under these agreements of approximately $9.6 million , of which $7.5 million is classified as related-party revenue. |