Disposal Groups, Including Discontinued Operations, Disclosure [Text Block] | 5. DISCONTINUED OPERATIONS On December 21, 2020, two one December 15, 2020, one February 2, 2021. February 1, 2021. December 31, 2020 March 1, 2021. December 31, 2020 2021 As part of the crude oil pipeline sale, $1.4 million of the gross sale proceeds are currently being held in escrow, subject to post-closing settlement terms and conditions. The Partnership expects to receive the majority of this in increments over the two Exit and disposal costs related to these sales, in the form of employee severance payments, totaled $1.9 million. The Partnership provided limited transition services to both of the buyers of the crude oil pipeline and terminalling services segments, with the final transition services being completed during the third 2021. During the year ended December 31, 2020, first 2020 March 31, 2020. Assets and Liabilities of Discontinued Operations (in thousands) As of December 31, 2020 Crude Oil Trucking Services Crude Oil Pipeline Services Crude Oil Terminalling Services Total ASSETS Accounts receivable, net $ 81 $ 13,711 $ 167 $ 13,959 Plant, property, and equipment 442 23,541 52,854 76,837 Other assets 331 547 5,271 6,149 Total assets of discontinued operations $ 854 $ 37,799 $ 58,292 $ 96,945 LIABILITIES Current liabilities $ 1,017 $ 14,921 $ 1,310 $ 17,248 Total liabilities of discontinued operations $ 1,017 $ 14,921 $ 1,310 $ 17,248 Assets and Liabilities of Discontinued Operations (in thousands) As of December 31, 2021 Crude Oil Trucking Services Crude Oil Pipeline Services Crude Oil Terminalling Services Total ASSETS Other Assets $ - $ 1 $ 1 $ 2 Total assets of discontinued operations $ - $ 1 $ 1 $ 2 LIABILITIES Current liabilities $ 12 $ 218 $ 10 $ 240 Total liabilities of discontinued operations $ 12 $ 218 $ 10 $ 240 Statement of Operations for Discontinued Operations (in thousands) Year ended December 31, 2020 Crude Oil Trucking Services Crude Oil Pipeline Services Crude Oil Terminalling Services Total Revenue: Third-party service revenue $ 5,293 $ 1,689 $ 16,856 $ 23,838 Intercompany service revenue 5,587 - - 5,587 Third-party product sales revenue - 157,544 - 157,544 Costs and expenses: Operating expense 12,386 13,427 8,561 34,374 Intercompany operating expense - 5,587 - 5,587 Cost of product sales - 52,624 - 52,624 Cost of product sales from related party - 86,247 - 86,247 General and administrative expense 284 385 - 669 Asset impairment expense 1,330 2,821 2,266 6,417 Gain on sale of assets (11 ) (445 ) (734 ) (1,190 ) Interest expense 11 960 4,348 5,319 Loss on disposal/classification as held for sale (1) 1,847 37,249 - 39,096 Income (loss) before income taxes (4,967 ) (39,622 ) 2,415 (42,174 ) Provision for income taxes 3 (2 ) - 1 Net income (loss) from discontinued operations $ (4,970 ) $ (39,620 ) $ 2,415 $ (42,175 ) ( 1 Included in the crude oil trucking services segment is a loss on disposal recorded during December 2020 first December 31, 2020, second February 2, 2021, Statement of Operations for Discontinued Operations (in thousands) Year ended December 31, 2021 Crude Oil Trucking Services Crude Oil Pipeline Services Crude Oil Terminalling Services Total Revenue: Third-party service revenue $ 9 $ 535 $ 5,097 $ 5,641 Intercompany service revenue 409 - - 409 Third-party product sales revenue - 15,591 - 15,591 Costs and expenses: Operating expense 1,416 1,564 2,189 5,169 Intercompany operating expense - 409 - 409 Cost of product sales - 4,994 - 4,994 Cost of product sales from related party - 9,461 - 9,461 General and administrative expense 61 112 - 173 Tangible asset impairment expense 92 40 23 155 (Gain) loss on disposal of assets 23 (1,720 ) (73,499 ) (75,196 ) Interest expense - 72 635 707 Income (loss) before income taxes (1,174 ) 1,194 75,749 75,769 Provision for income taxes (3 ) - - (3 ) Net income (loss) from discontinued operations $ (1,171 ) $ 1,194 $ 75,749 $ 75,772 Select Cash Flow Information (in thousands) Crude Oil Trucking Services Crude Oil Pipeline Services Crude Oil Terminalling Services Total Year ended December 31, 2020 Depreciation and amortization $ 719 $ 4,550 $ 4,383 $ 9,652 Capital expenditures $ 2,074 $ 4,555 $ 720 $ 7,349 Year ended December 31, 2021 Amortization $ 3 $ 14 $ 41 $ 58 Capital expenditures $ - $ 30 $ 106 $ 136 |