Andeavor Logistics (ANDX) Inactive 10-K24 Feb 142013 FY Annual reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
In Billions, except Share data, unless otherwise specified	Dec. 31, 2013	Jun. 30, 2013	Feb. 18, 2014	Feb. 18, 2014	Feb. 18, 2014
	Dec. 31, 2013	Jun. 30, 2013	Common	Subordinated	General Partner
Entity Registrant Name	'TESORO LOGISTICS LP	'	'	'	'
Entity Central Index Key	'0001507615	'	'	'	'
Document Type	'10-K	'	'	'	'
Document Period End Date	31-Dec-13	'	'	'	'
Amendment Flag	'false	'	'	'	'
Document Fiscal Year Focus	'2013	'	'	'	'
Document Fiscal Period Focus	'FY	'	'	'	'
Current Fiscal Year End Date	'--12-31	'	'	'	'
Entity Well-known Seasoned Issuer	'Yes	'	'	'	'
Entity Voluntary Filers	'No	'	'	'	'
Entity Current Reporting Status	'Yes	'	'	'	'
Entity Filer Category	'Large Accelerated Filer	'	'	'	'
Entity Public Float	'	$1.75	'	'	'
Entity Common Stock, Units Outstanding	'	'	39,196,247	15,254,890	1,110,282

Combined_Consolidated_Statemen

Combined Consolidated Statements of Operations (USD $)	3 Months Ended																12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013		Sep. 30, 2013		Jun. 30, 2013		Mar. 31, 2013		Dec. 31, 2012		Sep. 30, 2012		Jun. 30, 2012		Mar. 31, 2012		Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
REVENUES	'		'		'		'		'		'		'		'		'		'		'
Affiliate	$84,105		$78,958		$54,102		'		'		'		'		'		$265,057		$142,667		$77,443
Third-party	15,176		15,510		6,003		'		'		'		'		'		40,419		14,172		9,894
Total Revenues	99,281		94,468		60,105		51,622		47,738		43,953		36,885		28,263		305,476		156,839		87,337
COSTS AND EXPENSES	'		'		'		'		'		'		'		'		'		'		'
Operating and maintenance expenses	52,183		57,061		28,889		19,489		20,086		20,541		16,566		15,576		157,622		72,769		54,302
Imbalance settlement gains	-1,392		-1,159		-2,576		'		'		'		'		'		-7,551		-9,686		-7,153
General and administrative expenses	10,063		8,293		6,851		'		'		'		'		'		31,260		15,713		8,776
Depreciation and amortization expenses	15,899		15,957		7,314		'		'		'		'		'		43,251		13,057		11,277
Loss on asset disposals and impairments	'		13		'		'		'		'		'		'		177		535		26
Total Costs and Expenses	76,753		80,165		40,478		'		'		'		'		'		224,759		92,388		67,228
OPERATING INCOME	22,528		14,303		19,627		24,259		21,280		18,351		16,265		8,555		80,717		64,451		20,109
Interest and financing costs, net	15,123		12,284		6,571		'		'		'		'		'		-39,582		-8,992		-1,610
Interest income	9		0		470		'		'		'		'		'		502		48		0
NET INCOME	7,414		2,019		13,526		18,678		15,696		16,541		15,226		8,044		41,637		55,507		18,499
Loss attributable to Predecessors	13,336		19,034		5,647		'		'		'		'		'		38,017		1,284		16,069
Net income attributable to partners	20,750		21,053		19,173		'		'		'		'		'		79,654		56,791		34,568
General partner's interest in net income, including incentive distribution rights	'		'		'		'		'		'		'		'		-12,153		-2,674		-692
Limited partnersb interest in net income	$15,674		$17,490		$17,195		$17,142		$15,334		$14,736		$12,721		$11,326		$67,501		$54,117		$33,876
Net income per limited partner unit:	'		'		'		'		'		'		'		'		'		'		'
Common - basic (dollars per unit)	$0.33	[1]	$0.37	[1]	$0.38	[1]	$0.40	[1]	$0.53	[1]	$0.55	[1]	$0.41	[1]	$0.37	[1]	$1.48	[1],[2]	$1.90	[1],[2]	$1.11	[2]
Common - diluted (dollars per unit)	$0.33	[1]	$0.37	[1]	$0.38	[1]	$0.40	[1]	$0.53	[1]	$0.54	[1]	$0.41	[1]	$0.37	[1]	$1.47	[1],[2]	$1.89	[1],[2]	$1.11	[2]
Subordinated - basic and diluted (dollars per unit)	$0.26	[1]	$0.37	[1]	$0.36	[1]	$0.37	[1]	$0.30	[1]	$0.41	[1]	$0.41	[1]	$0.37	[1]	$1.35	[1],[2]	$1.47	[1],[2]	$1.11	[2]
Weighted average limited partner units outstanding:	'		'		'		'		'		'		'		'		'		'		'
Common units - basic (units)	'		'		'		'		'		'		'		'		31,545,935		16,614,668		15,254,890
Common units - diluted (units)	'		'		'		'		'		'		'		'		31,618,434		16,708,950		15,282,366
Subordinated units - basic and diluted (units)	'		'		'		'		'		'		'		'		15,254,890		15,254,890		15,254,890
Cash distributions per unit	'		'		'		'		'		'		'		'		$2.11		$1.72		$0.96

[1]	The sum of four quarters may not equal annual results due to rounding or the quarterly number of shares outstanding.
[2]	We base our calculation of net income per unit, including the allocation of distributions greater than earnings, on the weighted-average number of common and subordinated limited partner units outstanding during the period. Therefore, as a result of the equity offerings in October 2012, January 2013 and November 2013 and the common units issued to Tesoro in the Los Angeles Terminal Assets Acquisition and the Los Angeles Logistics Assets Acquisition, net income per common and subordinated limited partner units will not agree during the years ended December 31, 2013 and 2012. See Note K for additional information regarding the equity offerings.

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
CURRENT ASSETS	'	'
Cash and cash equivalents	$23,203	$19,290
Receivables, net	'	'
Trade	9,125	343
Affiliate	42,369	17,660
Other	14,000	0
Current assets held for sale	4,903	0
Prepayments and other	2,110	1,130
Total Current Assets	95,710	38,423
NET PROPERTY, PLANT AND EQUIPMENT	1,368,301	274,372
DEPOSITS	87	40,041
GOODWILL	8,738	0
OTHER NONCURRENT ASSETS	29,476	10,342
Total Assets	1,502,312	363,178
Accounts payable	'	'
Trade	21,412	9,005
Affiliate	13,851	7,089
Deferred revenue - affiliate	2,346	2,027
Accrued interest and financing costs	22,895	6,116
Accrued environmental liabilities	19,741	0
Other current liabilities	6,863	3,095
Total Current Liabilities	87,108	27,332
OTHER NONCURRENT LIABILITIES	5,832	47
DEBT	1,164,020	353,922
COMMITMENTS AND CONTINGENCIES (Note J)	'	'
EQUITY (DEFICIT)	'	'
Common unitholders: 39,148,916 units issued and outstanding (20,495,254 in 2012)	459,261	153,037
Subordinated unitholders: 15,254,890 units issued and outstanding (15,254,890 in 2012)	-161,311	-144,162
General partner: 1,110,282 units issued and outstanding (729,596 in 2012)	-52,598	-26,998
Total Equity (Deficit)	245,352	-18,123
Total Liabilities and Equity (Deficit)	$1,502,312	$363,178

Combined_Consolidated_Balance_

Combined Consolidated Balance Sheets (Parenthetical)	Dec. 31, 2013	Dec. 31, 2012
Equity	'	'
Common units issued (units)	39,148,916	20,495,254
Subordinated units issued (units)	15,254,890	15,254,890
General partner units issued or outstanding (units)	1,110,282	729,596
Common units outstanding (units)	39,148,916	20,495,254
Subordinated units outstanding (units)	15,254,890	15,254,890
General partner units outstanding (units)	1,110,282	729,596

Combined_Consolidated_Statemen1

Combined Consolidated Statements of Partners' Equity (Deficit) (USD $)		Total	Equity of Predecessors	Common	Subordinated	General Partner
Balance, Partnership at Dec. 31, 2010		$179,772,000	'	$0	$0	$0
Balance, Equity of Predecessors at Dec. 31, 2010		'	179,772,000	'	'	'
Partners' Capital		'	'	'	'	'
Sponsor contributions of equity to the Predecessors		19,690,000	19,690,000	0	0	0
Loss attributable to Predecessors		-16,069,000	-16,069,000	0	0	0
Net liabilities not assumed by Tesoro Logistics LP		4,389,000	4,389,000	0	0	0
Allocation of net assets acquired by the unitholders		0	-134,479,000	10,654,000	72,083,000	51,742,000
Equity offering, net of issuance costs		288,132,000	0	301,300,000	-12,651,000	-517,000
Distributions to unitholders and general partner related to assets acquired		-333,280,000	0	-69,927,000	-213,353,000	-50,000,000
Quarterly distributions to unitholders and general partner		-18,517,000	0	-9,073,000	-9,073,000	-371,000
Net income attributable to partners		34,568,000	0	16,938,000	16,938,000	692,000
Other		7,987,000	4,399,000	538,000	3,008,000	42,000
Balance, Partnership at Dec. 31, 2011		166,672,000	'	250,430,000	-143,048,000	1,588,000
Balance, Equity of Predecessors at Dec. 31, 2011		'	57,702,000	'	'	'
Partners' Capital		'	'	'	'	'
Sponsor contributions of equity to the Predecessors		52,457,000	52,457,000	0	0	0
Loss attributable to Predecessors		-1,284,000	-1,284,000	0	0	0
Net liabilities not assumed by Tesoro Logistics LP		2,174,000	2,174,000	0	0	0
Allocation of net assets acquired by the unitholders		0	-111,068,000	98,130,000	0	12,938,000
Equity offering, net of issuance costs		170,492,000	0	173,736,000	-3,114,000	-130,000
Distributions to unitholders and general partner related to assets acquired	[1]	-418,500,000	0	-375,881,000	0	-42,619,000
Quarterly distributions to unitholders and general partner		-53,051,000	0	-26,902,000	-24,484,000	-1,665,000
Net income attributable to partners		56,791,000	0	28,238,000	25,879,000	2,674,000
Other		6,126,000	19,000	5,286,000	605,000	216,000
Partner's capital additional information		'	'	'	'	'
Cash payments for acquisitions		418,500,000	'	'	'	'
Decrease in equity balance due to acquisitions		307,400,000	'	'	'	'
Balance, Partnership at Dec. 31, 2012		-18,123,000	'	153,037,000	-144,162,000	-26,998,000
Balance, Equity of Predecessors at Dec. 31, 2012		'	0	'	'	'
Partners' Capital		'	'	'	'	'
Sponsor contributions of equity to the Predecessors		19,720,000	19,720,000	0	0	0
Sponsor contributions of assets acquired to the Predecessors		701,474,000	'	0	0	0
Loss attributable to Predecessors		-38,017,000	-38,017,000	0	0	0
Net liabilities not assumed by Tesoro Logistics LP		15,076,000	15,076,000	0	0	0
Allocation of net assets acquired by the unitholders		0	-698,268,000	654,769,000	0	43,499,000
Equity offering, net of issuance costs		709,794,000	0	710,568,000	-8,565,000	7,791,000
Distributions to unitholders and general partner related to assets acquired	[1]	-1,129,000,000	0	-1,048,684,000	0	-80,316,000
Quarterly distributions to unitholders and general partner		-102,407,000	0	-62,622,000	-30,777,000	-9,008,000
Net income attributable to partners		79,654,000	0	45,559,000	21,942,000	12,153,000
Other		7,181,000	15,000	6,634,000	251,000	281,000
Partner's capital additional information		'	'	'	'	'
Cash payments for acquisitions		1,129,000,000	'	'	'	'
Decrease in equity balance due to acquisitions		430,700,000	'	'	'	'
Balance, Partnership at Dec. 31, 2013		245,352,000	'	459,261,000	-161,311,000	-52,598,000
Balance, Equity of Predecessors at Dec. 31, 2013		'	$0	'	'	'

[1]	Distributions to unitholders and general partner include $1,129.0 million and $418.5 million in cash payments for acquisitions from Tesoro during 2013 and 2012, respectively. As an entity under common control with Tesoro, we record the assets that we acquire from Tesoro in our consolidated balance sheets at Tesorobs historical book value instead of fair value, andB any excess of cash paid over the historical book value of the assets acquired from Tesoro is recorded within equity.B As a result of this accounting treatment, these transactions resulted in decreases of $430.7 million and $307.4 million in our equity balance during 2013 and 2012, respectively.

Combined_Consolidated_Statemen2

Combined Consolidated Statements of Cash Flows (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES:	'	'	'
Net income	$41,637	$55,507	$18,499
Adjustments to reconcile net income to net cash from operating activities:	'	'	'
Depreciation and amortization expenses	43,251	13,057	11,277
Amortization of debt issuance costs	2,111	1,147	420
Unit-based compensation expense	1,931	1,191	479
Loss on asset disposals and impairments	-177	-535	-26
Changes in current assets and liabilities:	'	'	'
Receivables - third party	-9,435	-208	-2,136
Receivables - affiliate	-24,462	-8,253	-6,453
Receivables - other	-14,000	0	0
Prepayments and other current assets	-1,819	-375	-914
Accounts payable - trade	10,031	1,235	1,461
Accounts payable - affiliate	6,748	4,277	2,848
Deferred revenue - affiliate	319	252	1,775
Other current liabilities	30,003	7,674	1,564
Changes in other noncurrent assets and liabilities	11,875	1,466	-2,341
Net cash from operating activities	98,367	77,505	26,505
CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES:	'	'	'
Capital expenditures	-72,161	-90,610	-15,021
Acquisitions	-314,757	-40,000	0
Capital expenditure reimbursements	358	5,648	0
Proceeds from sale of assets	0	15	0
Net cash used in investing activities	-386,560	-124,947	-15,021
CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES:	'	'	'
Proceeds from debt offering	805,625	350,000	0
Proceeds from issuance of common units, net of issuance costs	701,268	170,725	288,132
Proceeds from issuance of general partner units	8,319	0	0
Distributions related to acquisitions	-1,129,000	-418,500	-333,280
Quarterly distributions to unitholders	-93,399	-51,386	-18,146
Quarterly distributions to general partner	-9,008	-1,665	-371
Repayments under revolving credit agreement	-794,000	-118,000	0
Borrowings under revolving credit agreement	794,000	68,000	50,000
Payments on capital lease	-288	-10	0
Sponsor contributions of equity to the Predecessors	19,720	52,457	19,690
Financing costs	-16,277	-8,828	-1,852
Capital contributions by affiliate	5,146	5,613	2,669
Net cash from financing activities	292,106	48,406	6,842
INCREASE IN CASH AND CASH EQUIVALENTS	3,913	964	18,326
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR	19,290	18,326	0
CASH AND CASH EQUIVALENTS, END OF YEAR	$23,203	$19,290	$18,326

Description_of_Business_and_Su

Description of Business and Summary of Significant Accounting Policies (Notes)	12 Months Ended
	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Organization and Basis of Presentation	'
	DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	Description of Business

	As used in this report, the terms “Tesoro Logistics LP,” “TLLP,” the “Partnership,” “we,” “us,” or “our” refer to Tesoro Logistics LP, one or more of its consolidated subsidiaries or all of them taken as a whole. References in this report to “Tesoro” or our “Sponsor” refer collectively to Tesoro Corporation and any of its subsidiaries, other than Tesoro Logistics LP, its subsidiaries and its general partner.

	TLLP is a Delaware limited partnership formed in December 2010 by Tesoro Corporation and its wholly owned subsidiary, TLGP, our general partner. In April 2011, we completed our initial public offering (the “Initial Offering”) of 14,950,000 common units representing limited partner interests.

	We are a fee-based, growth-oriented Delaware limited partnership formed by Tesoro to own, operate, develop and acquire logistics assets. Our logistics assets are integral to the success of Tesoro’s refining and marketing operations and are used to gather crude oil and to distribute, transport and store crude oil and refined products. Our assets are categorized into a Crude Oil Gathering segment and a Terminalling and Transportation segment.

	We generate revenue by charging fees for gathering crude oil and for terminalling, transporting and storing crude oil and refined products. Since we do not own any of the crude oil or refined products that we handle nor engage in the trading of crude oil or refined products, we have minimal direct exposure to risks associated with commodity price fluctuations. However, these risks indirectly influence our activities and results of operations over the long term through their effects on our customers’ operations. In 2013, 87% of our revenue was derived from Tesoro primarily under various long-term, fee-based commercial agreements that generally include minimum volume commitments.

	Our Crude Oil Gathering segment consists of a crude oil gathering system (the “High Plains System”) in the Bakken Shale/Williston Basin area of North Dakota and Montana (the “Bakken Region”). Our High Plains System gathers and transports crude oil from various production locations in this area for transportation to Tesoro’s North Dakota refinery and other destinations in the Bakken Region, including export rail terminals and pipelines.

	Our Terminalling and Transportation segment consists of:


	•	a regulated common carrier products pipeline running from Salt Lake City, Utah to Spokane, Washington and a jet fuel pipeline to the Salt Lake City International Airport (the “Northwest Products Pipeline”);

	•	20 crude oil and refined products terminals and storage facilities in the western and midwestern U.S.;

	•	four marine terminals in California;

	•	a rail-car unloading facility in Washington;

	•	a petroleum coke handling and storage facility in Los Angeles; and

	•	other pipelines which transport products and crude oil from Tesoro’s refineries to nearby facilities in Salt Lake City and Los Angeles.

	Principles of Combination and Consolidation and Basis of Presentation

	The financial statements presented in this Annual Report on Form 10-K contain the audited combined financial results of Tesoro Logistics LP predecessor (the “TLLP Predecessor”), our predecessor for accounting purposes, for periods presented through April 25, 2011, and the consolidated financial results of TLLP for the period beginning April 26, 2011, the date TLLP commenced operations. The TLLP Predecessor includes the financial results of the initial assets (“Initial Assets”) acquired from Tesoro during the Initial Offering through April 25, 2011. The consolidated balance sheet as of December 31, 2013 presents solely the consolidated financial position of the Partnership.

	In 2013 and 2012, we entered into various transactions with Tesoro and our general partner, Tesoro Logistics GP, LLC (“TLGP”), pursuant to which TLLP acquired from Tesoro the following:


	•	two marine terminals, a marine storage terminal, a products terminal, a petroleum coke handling and storage facility, over 100 miles of active crude oil and refined products pipeline and certain assets and properties related thereto located in Southern California (the “Los Angeles Logistics Assets”) effective December 6, 2013 (the “Los Angeles Logistics Assets Acquisition”);

	•	six marketing terminals and storage facilities located in Southern California and certain assets and properties related thereto (the “Los Angeles Terminal Assets”) effective June 1, 2013 (the “Los Angeles Terminal Assets Acquisition”);

	•	the Anacortes rail car unloading facility assets (collectively, the “Anacortes Rail Facility”) effective November 15, 2012 (the “Anacortes Rail Facility Acquisition”);

	•	the Long Beach marine terminal and related short-haul pipelines, including the Los Angeles short-haul pipelines (collectively, the “Long Beach Assets”) effective September 14, 2012 (the “Long Beach Assets Acquisition”); and

	•	the Martinez crude oil marine terminal assets (collectively, the “Martinez Crude Oil Marine Terminal”) effective April 1, 2012 (the “Martinez Marine Terminal Acquisition”).

	These transactions are collectively referred to as “Acquisitions from Tesoro.”

	The Acquisitions from Tesoro were transfers between entities under common control. As an entity under common control with Tesoro, we record the assets that we acquire from Tesoro on our consolidated balance sheet at Tesoro’s historical basis instead of fair value. Transfers of businesses between entities under common control are accounted for as if the transfer occurred at the beginning of the period, and prior periods are retrospectively adjusted to furnish comparative information. Accordingly, the accompanying financial statements and related notes of the TLLP Predecessor and TLLP have been retrospectively adjusted to include the historical results of the assets acquired in the Acquisitions from Tesoro prior to the effective date of each acquisition. There was no financial statement impact related to the Anacortes Rail Facility prior to 2012 as the costs of construction were recorded in 2012. Also there was no financial statement impact related to the Los Angeles Terminal Assets since they were not operated by Tesoro prior to their acquisition by TLLP. We refer to the TLLP Predecessor, and, prior to each acquisition date, the Acquisitions from Tesoro collectively as our “Predecessors.” See Note B for additional information regarding the 2013 acquisitions.

	The accompanying financial statements and related notes present the combined financial position, results of operations, cash flows and equity of our Predecessors at historical cost. The financial statements of our Predecessors have been prepared from the separate records maintained by Tesoro and may not necessarily be indicative of the conditions that would have existed or the results of operations if our Predecessors had been operated as an unaffiliated entity. Our Predecessors did not record revenue for transactions with Tesoro in the Terminalling and Transportation segment or for trucking services in the Crude Oil Gathering segment for the TLLP Predecessor prior to the Initial Offering or for assets acquired in the Acquisitions from Tesoro prior to the effective date of each acquisition. All intercompany accounts and transactions have been eliminated.

	We have evaluated subsequent events through the filing of this Form 10-K. Any material subsequent events that occurred during this time have been properly recognized or disclosed in our financial statements.

	Use of Estimates

	We prepare our combined consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”), which requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and revenues and expenses reported and presented as of and for the periods ended. We review our estimates on an ongoing basis using currently available information. Changes in facts and circumstances may result in revised estimates and actual results could differ from those estimates.

	Reclassifications

	Certain prior year balances have been reclassified in order to conform to the current year presentation.

	Cash and Cash Equivalents

Cash and cash equivalents include bank deposits and low-risk short-term investments with original maturities of three months or less at the time of purchase. Cash equivalents are stated at cost, which approximates market value. We place our cash deposits and temporary cash investments with high credit quality financial institutions. At times, our cash and cash equivalents may be uninsured or in deposit accounts that exceed the Federal Deposit Insurance Corporation insurance limit.

Receivables

The majority of the accounts receivable are due from Tesoro. Credit for non-affiliated customers is extended based on an evaluation of each customer’s financial condition and in certain circumstances, collateral, such as letters of credit or guarantees, is required. Our allowance for doubtful accounts is based on various factors including current sales amounts, historical charge-offs and specific accounts identified as high risk. Uncollectible accounts receivable are charged against the allowance for doubtful accounts when all reasonable efforts to collect the amounts due have been exhausted. The Partnership had $0.1 million and no allowance for doubtful accounts as of December 31, 2013 and 2012, respectively.

Financial Instruments

Financial instruments including cash and cash equivalents, receivables, accounts payable and accrued liabilities are recorded at their carrying value. We believe the carrying value of these financial instruments approximates fair value. Our fair value assessment incorporates a variety of considerations, including:


•	the short term duration of the instruments (less than one percent of our trade payables and two percent of our third-party receivables have been outstanding for greater than 90 days); and

•	the expected future insignificance of bad debt expense, which includes an evaluation of counterparty credit risk.

The fair value of our senior notes is based on prices from recent trade activity and is categorized in level 2 of the fair value hierarchy. The carrying value and fair value of our debt were both approximately $1.2 billion at December 31, 2013 and $354.0 million and $368.7 million, respectively, at December 31, 2012.

Property, Plant and Equipment

Property, plant and equipment are stated at the lower of historical cost less accumulated depreciation or fair value, if impaired. We capitalize all construction-related direct labor and material costs, as well as indirect construction costs. Indirect construction costs include general engineering, taxes and the cost of funds used during construction. Costs, including complete asset replacements and enhancements or upgrades that increase the original efficiency, productivity or capacity of property, plant and equipment, are also capitalized. The costs of repairs, minor replacements and maintenance projects that do not increase the original efficiency, productivity or capacity of property, plant and equipment are expensed as incurred. We capitalize interest as part of the cost of major projects during the construction period. These costs are recorded as a reduction to interest and financing costs.

We compute depreciation of property, plant and equipment using the straight-line method, based on the estimated useful life (one to 30 years) and salvage value of each asset. When assets are placed into service, we make estimates with respect to their useful lives that we believe are reasonable. However, factors such as maintenance levels, economic conditions impacting the demand for these assets and regulatory or environmental requirements could cause us to change our estimates, thus impacting the future calculation of depreciation. We depreciate leasehold improvements and property acquired under capital leases over the lesser of the lease term or the economic life of the asset.

Impairment of Long-Lived Assets

We review property, plant and equipment and other long-lived assets for impairment whenever events or changes in business circumstances indicate the net book values of the assets may not be recoverable. Impairment is indicated when the undiscounted cash flows estimated to be generated by those assets are less than the assets’ net book value. If this occurs, an impairment loss is recognized for the difference between the fair value and net book value. Factors that indicate potential impairment include: a significant decrease in the market value of the asset, operating or cash flow losses associated with the use of the asset and a significant change in the asset’s physical condition or use. No impairments of long-lived assets were recorded during the years included in these financial statements.

Goodwill

Goodwill represents the amount the purchase price exceeds the fair value of net assets acquired in a business combination. We do not amortize goodwill. We are required, however, to review goodwill for impairment annually or more frequently if events or changes in business circumstances indicate the book value of the assets may not be recoverable. In such circumstances, we record the impairment in loss on asset disposals and impairments in our combined consolidated statement of operations. We review the carrying value of goodwill for impairment as of November 1st of each year, or sooner if events or changes in circumstances indicate the carrying amount of a reporting unit may exceed fair value.

We perform a qualitative analysis to determine whether it is more likely than not that the fair value of goodwill is less than its carrying value. If we determine it is more likely than not that the fair value of goodwill is less than its carrying amount, then a second step is performed to quantify the amount of goodwill impairment. If impairment is indicated, a goodwill impairment charge would be recorded to write the goodwill down to its implied fair value. In 2013, based on the qualitative analysis performed, we determined that no further impairment testing was necessary.

Goodwill of $8.7 million was recorded in conjunction with the acquisition of the Northwest Products Pipeline and the Boise and Pocatello, Idaho and Pasco, Washington refined products terminals (collectively, the “Northwest Products System”) on June 19, 2013 (the “Northwest Products System Acquisition”) from Chevron Pipe Line Company and Northwest Terminalling Company (collectively, “Chevron”) and is included in our terminalling and transportation segment. There were no further changes in carrying amount of goodwill in 2013. See Note B for additional information regarding goodwill associated with the Northwest Products System Acquisition.

Asset Retirement Obligations

An asset retirement obligation (“ARO”) is an estimated liability for the cost to retire a tangible asset. We record AROs at fair value in the period in which we have a legal obligation to incur this liability and can make a reasonable estimate of the fair value of the liability. Cost projections are based on engineering estimates, expected timing, probability of occurrence, experience gained from similar sites for which comparable projects have been completed and other closure costs using our credit-adjusted risk free rate. These estimates will be re-evaluated and adjusted as necessary as more information becomes available. When the liability is initially recorded, the cost is capitalized by increasing the book value of the related long-lived tangible asset. The liability is accreted through operating expenses to its estimated settlement value and the related capitalized cost is depreciated over the asset’s useful life. Settlement dates are estimated by considering our past practice, industry practice, management’s intent and estimated economic lives.

Estimates of the fair value for certain AROs may not be made as settlement dates (or range of dates) associated with these assets are not estimable because we intend to operate and maintain our assets as long as supply and demand for petroleum products exists. AROs primarily include regulatory or contractual obligations for the expected future demolition or removal of assets and related hazardous materials, if applicable, located at our leased facilities including the demolition or removal of tanks, pipelines or other equipment. AROs included in our consolidated balance sheets at December 31, 2013 and December 31, 2012 were immaterial.

Other Assets

We defer debt issuance costs related to our credit agreements and senior notes and amortize the costs over the terms of each instrument using the effective interest method. Amortization of deferred issuance costs, which is included in interest and financing costs, was $2.1 million and $1.1 million in the years ended December 31, 2013 and 2012, respectively. We reassess the carrying value of debt issuance costs when modifications are made to the related debt instruments.

Environmental matters

We capitalize environmental expenditures that extend the life or increase the capacity of facilities as well as expenditures that prevent environmental contamination. We expense costs that relate to an existing condition caused by past operations and that do not contribute to current or future revenue generation. We record liabilities when environmental assessments and/or remedial efforts are probable and can be reasonably estimated. Cost estimates are based on the expected timing and the extent of remedial actions required by governing agencies, experience gained from similar sites for which environmental assessments or remediation have been completed, and the amount of our anticipated liability considering the proportional liability and financial abilities of other responsible parties. Generally, the timing of these accruals coincides with the completion of a feasibility study or our commitment to a formal plan of action. Estimated liabilities are not discounted to present value, and environmental expenses are recorded primarily in operating expenses.

As of December 31, 2013, we carry a pollution liability insurance policy, which is subject to a $1.0 million deductible and a $25.0 million loss limit. We record insurance recoveries during the year when recovery is probable and can be reasonably estimated.

Legal liabilities

In the ordinary course of business, we become party to lawsuits, administrative proceedings and governmental investigations, including environmental, regulatory and other matters. Large, and sometimes unspecified, damages or penalties may be sought from us in some matters for which the likelihood of loss may be possible but the amount of loss is not currently estimable. We did not have any material outstanding lawsuits, administrative proceedings or governmental investigations as of December 31, 2013 or 2012.

Revenue Recognition

The Partnership generates revenue by charging fees for gathering crude oil and for terminalling, transporting and storing crude oil and refined products. Revenues are recognized as crude oil and refined products are shipped through, delivered by or stored in our pipelines, terminals and storage facility assets and transported by trucking operations. All revenues are based on regulated tariff rates or contractual rates.

The only historic revenues reflected in the financial statements of our Predecessor are amounts received from third-party use of our pipelines and terminals, and amounts received from Tesoro with respect to transportation regulated by the Federal Energy Regulatory Commission (“FERC”) and the North Dakota Public Service Commission (“NDPSC”) on our High Plains System. Our High Plains System includes our truck-based crude oil gathering operation and our common carrier pipeline and related storage assets. Tesoro was not charged fees for services rendered with respect to any trucking, terminalling, storage or pipeline transportation services, except as described above, prior to the Initial Offering or the Acquisitions from Tesoro, as the respective assets were operated as a component of Tesoro’s petroleum refining and marketing businesses.

Billings to affiliated customers for obligations under their quarterly minimum revenue commitments (shortfall payments) are recorded as deferred revenue as they have the right to receive future services for these billings. The balance of deferred revenue-affiliate in our consolidated balance sheets includes $0.7 million and $0.3 million at December 31, 2013 and 2012, respectively, related to shortfall billings to Tesoro and the remaining amount represents advanced billings. The revenue is recognized at the earlier of:


•	the customer receiving the future services provided by these billings;

•	the expiration of the period in which the customer is contractually allowed to receive the services (typically three months); or

•	the determination that future services will not be required.

Imbalances

We experience volume gains and losses, which we sometimes refer to as imbalances, within our pipelines, terminals and storage facilities due to pressure and temperature changes, evaporation and variances in meter readings and in other measurement methods. Under our Transportation Services Agreement (High Plains Pipeline System), we retain 0.20% of the crude oil shipped on our common carrier pipeline in North Dakota and Montana (the “High Plains Pipeline”), and we bear any crude oil volume losses in excess of that amount. Under the provisions of our Second Amended and Restated Master Terminalling Services Agreement, we retain 0.25% of the refined products we handle at our Anchorage, legacy Boise, Burley, Stockton and Vancouver terminals for Tesoro, and we bear any refined product volume losses in excess of that amount. The value of any crude oil or refined product imbalance settlements are determined by reference to the monthly average market reference price for the applicable commodity, less a specified discount. The Partnership measures volume losses annually for the terminals and pipelines in the Northwest Products System. We retain 0.25% of the refined products we handle at our terminals on the Northwest Products System, and we bear any refined product volume losses in excess of that amount. Any settlements under contractual provisions where we bear any crude oil or refined product volume losses in excess of amounts contractually specified reduce our operating and maintenance expenses in the period in which they are realized, to the extent they are within the loss allowance, and increase our operating and maintenance expenses in such period to the extent they exceed the loss allowance. For all of our other terminals, and under our other commercial agreements with Tesoro, we have no obligation to measure volume losses and have no liability for physical losses.

Unit-based Compensation

Our general partner provides unit-based compensation to officers and non-employee directors for the Partnership, which includes service and performance phantom unit awards. The fair value of our service phantom unit awards on the date of grant is equal to the market price of our common units. We estimate the grant date fair value of performance phantom unit awards using a Monte Carlo simulation at the inception of the award. We amortize the fair value over the vesting period using the straight-line method. The phantom unit awards are settled in TLLP common units. Expenses related to unit-based compensation are included in general and administrative expenses in our combined consolidated statements of operations.

Net Income per Limited Partner Unit

We use the two-class method when calculating the net income per unit applicable to limited partners, because we have more than one participating security. Our participating securities consist of common units, subordinated units, general partner units and incentive distribution rights (“IDRs”). Net income attributable to the Partnership is allocated between the limited (both common and subordinated) and general partners in accordance with our partnership agreement. We base our calculation of net income per unit on the weighted-average number of common and subordinated limited partner units outstanding during the period. Diluted net income per unit includes the effects of potentially dilutive units on our common units, which consist of unvested service and performance phantom units. Basic and diluted net income per unit applicable to subordinated limited partners are the same as there are no potentially dilutive subordinated units outstanding.

Income Taxes

We are a limited partnership and are not subject to federal or state income taxes. Accordingly, our taxable income or loss is included in the federal and state income tax returns of our partners. Taxable income may vary substantially from income or loss reported for financial reporting purposes due to differences in the tax bases and financial reporting bases of assets and liabilities, and due to certain taxable income allocation requirements of the partnership agreement. We are unable to readily determine the net difference in the bases of our assets and liabilities for financial and tax reporting purposes because individual unitholders have different investment bases depending upon the timing and price of acquisition of their partnership units.

U.S. GAAP requires management to evaluate uncertain tax positions taken by the Partnership. The financial statement effects of a tax position are recognized when the position is more likely than not, based on the technical merits, to be sustained upon examination by the Internal Revenue Service. Management has analyzed the tax positions taken by the Partnership and has concluded that there are no uncertain positions taken or expected to be taken. The Partnership is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Acquisitions_Notes

Acquisitions (Notes)	12 Months Ended
	Dec. 31, 2013
Business Combinations [Abstract]	'
Acquisitions	'
	ACQUISITIONS

	2013 Acquisitions from Tesoro

	Effective June 1, 2013, we purchased the Los Angeles Terminal Assets in exchange for total consideration of $640.0 million, comprised of $544.0 million in cash, financed with borrowings under the Partnership’s revolving credit facility, and the issuance of equity to Tesoro with a combined fair value of $96.0 million. The equity was comprised of 1,445,561 common units and 29,501 general partner units. On December 6, 2013, we purchased the Los Angeles Logistics Assets in exchange for total consideration of $650.0 million, comprised of $585.0 million in cash, financed with proceeds from the public offering of common units on November 22, 2013 (the “November 2013 Equity Offering”) and borrowings on our Revolving Credit Facility with the remaining $65.0 million in partnership units issued to Tesoro. These acquisitions are part of our strategy to make capital investments to expand our existing asset base. The Los Angeles Terminal Assets and the Los Angeles Logistics Assets were part of BP’s Southern California refining and marketing business that Tesoro acquired on June 1, 2013 (“Tesoro’s Carson Acquisition”). The Los Angeles Terminal Assets Acquisition occurred immediately after Tesoro’s Carson Acquisition.

	One of the marine terminals and a portion of another terminal included in the Los Angeles Logistics Assets Acquisition are currently being leased by Tesoro from the City of Long Beach. Effective December 6, 2013 the Partnership entered into sublease rights agreements and operating agreements with Tesoro (“Operating Agreements”) governing the Partnership’s operations of these assets on behalf of Tesoro effective on the acquisition date until the later of the date that: (i) Tesoro obtains certain necessary approvals and consents required to sublease the assets to the Partnership; (ii) expiration of the lease with the City of Long Beach and execution of a lease between the Partnership and the Long Beach; or (iii) expiration of the lease with the City of Long Beach and renewal by Tesoro at which time Tesoro and the Partnership have agreed to negotiate for new operating agreements with similar terms.

	During the term of the Operating Agreements or the sublease rights agreements, TLLP can rescind the contribution of the terminals under certain circumstances as described in Amendment No. 1 to the Contribution, Conveyance and Assumption Agreement for the 2013 Acquisitions from Tesoro, including, but not limited to (i) the termination or expiration of the lease with the City of Long Beach or (ii) the failure to obtain a sublease for the terminals within five years of the acquisition date.

	A portion of the marine terminal lease described above has been classified as a capital lease by Tesoro. The related assets and capital lease obligation did not transfer to the Partnership on the acquisition date and will transfer to the Partnership upon execution of the sublease. Any difference between the value of the assets and the sublease on the execution date of the sublease will be recorded as an adjustment to equity.

	Financial Information

	Tesoro retained responsibility for remediation of known environmental liabilities due to the use or operation of the Los Angeles Terminal Assets and the Los Angeles Logistics Assets prior to the acquisition (“Pre-Closing”) and has indemnified the Partnership for any losses incurred by the Partnership arising out of those remediation obligations. The indemnification for unknown Pre-Closing remediation liabilities is limited to five years. However, with respect to Terminal 2 at the Long Beach marine terminal, which was included in the Los Angeles Logistics Assets Acquisition, the indemnification for unknown pre-Closing remediation liabilities is limited to ten years.

	The property, plant and equipment acquired in the Los Angeles Terminal Assets Acquisition and the Los Angeles Logistics Assets Acquisition were recorded by TLLP at Tesoro’s historical cost, which is equal to their fair value on June 1, 2013, the date of acquisition by Tesoro, based on Tesoro’s preliminary assessment of the fair value of the assets acquired and liabilities assumed, pending the completion of an independent valuation. The Los Angeles Logistics Assets were adjusted for activity from June 1, 2013 through December 5, 2013. The Los Angeles Terminal Assets and the Los Angeles Logistics Assets were not considered stand-alone businesses in Tesoro’s valuation process, which resulted in a lower allocated fair value for these assets by Tesoro. Any subsequent adjustments as a result of the completion of the independent valuation by Tesoro will be reflected as adjustments to the equity of the Partnership.

	The following was recorded as of the dates of the Los Angeles Terminal Assets Acquisition and the Los Angeles Logistics Assets Acquisition (in thousands):



		Los Angeles Terminal Assets				Los Angeles Logistics Assets
	Prepayments and other	$	208			$	—

	Property, plant and equipment	400,000				299,245

	Capital lease obligation	(1,185		)		—

	Preliminary fair value	$	399,023			$	299,245


	Tesoro retained the working capital as of the acquisition date of the Los Angeles Logistics Assets; therefore, there were no working capital amounts recorded on the Partnership’s consolidated balance sheet as of December 6, 2013.

	We have not provided disclosure of pro forma revenues and earnings as if the 2013 Acquisitions from Tesoro had been operating prior to June 1, 2013 as part of our operations during all periods presented in these financial statements. BP managed and operated the Los Angeles Terminal Assets and the Los Angeles Logistics Assets as part of its refining operations, and historical U.S. GAAP financial information specific to the these assets is not available. As a result, preparing pro forma information was determined to be impracticable.

	Commercial Agreements in Connection with 2013 Acquisitions from Tesoro

	We entered into commercial agreements with Tesoro in connection with the 2013 Acquisitions from Tesoro under which Tesoro commits to provide us with minimum monthly throughput volumes of crude oil and refined products. See Note C for additional information regarding commercial agreements and amendments to other agreements with related parties in connection with these acquisitions.

	Northwest Products System Acquisition

	On June 19, 2013, we purchased the Northwest Products System for a total purchase price of $354.8 million. The amount paid at closing was reduced by an advance deposit of $40.0 million that was paid at the time the asset purchase and sale agreements were executed in December 2012. The Partnership financed the acquisition with proceeds from its registered public offering of common units on January 14, 2013 (the “January 2013 Equity Offering”). The Northwest Products System consists of the Northwest Products Pipeline and three refined products terminals in Boise and Pocatello, Idaho and Pasco, Washington. The acquisition is consistent with our business strategy to pursue accretive acquisitions of complementary assets that provide an opportunity for the Partnership to provide additional fee-based logistics services to Tesoro and third parties.

	In accordance with the amended asset sale and purchase agreements, Chevron retained financial and operational responsibility to remediate the site of the release of diesel fuel that occurred at the Northwest Products System near Willard, Utah on March 18, 2013 (the “Diesel Pipeline Release”) for a period of two years, in addition to paying any monetary fines and penalties assessed by any government authority arising from this incident. The Partnership assumed responsibility for performing additional testing and associated pipeline repairs on the pipeline pursuant to a Corrective Action Order (the “CAO”) that was issued on March 22, 2013 by the Pipeline and Hazardous Materials Safety Administration of the U.S. Department of Transportation (“PHMSA”) upon closing the Northwest Products System Acquisition. See Note J for additional information regarding the environmental liabilities associated with the Northwest Products System Acquisition.

	Pursuant to the regulatory review process associated with the Northwest Products System Acquisition, we agreed to divest our legacy refined products terminal in Boise, Idaho (“Boise Terminal”). On December 13, 2013, we entered into an agreement with Sinclair Transportation Company to sell the Boise Terminal for $9.8 million. We have classified the carrying value of the Boise Terminal as assets held-for-sale in other current assets in our consolidated balance sheet as of December 31, 2013.

	Commercial Agreements

	All third-party terminal agreements and any contracts between Chevron and other Chevron affiliates were assigned to TLLP for the Northwest Products System. The refined products pipeline and the jet fuel pipeline are common carrier pipelines regulated by the FERC.

	Financial Information

	We accounted for the Northwest Products System Acquisition using the acquisition method of accounting, which requires, among other things, that assets acquired at their fair values and liabilities assumed be recognized on the balance sheet as of the acquisition date. Our consolidated balance sheet as of December 31, 2013 reflects the purchase price allocations based on an assessment of the fair value of the assets acquired and liabilities assumed, pending additional review of environmental liabilities assumed. The table below presents the preliminary acquisition date purchase price allocation (in thousands):


	Prepayments and other	$	53

	Property, plant and equipment	358,362

	Goodwill	8,738

Other noncurrent assets	4,500

Accrued environmental liabilities	(11,900		)
Other current liabilities	(296		)
Other noncurrent liabilities	(4,700		)
Total purchase price	$	354,757


The Partnership initially recognized an estimated $16.6 million of environmental liabilities assumed in connection with the Northwest Products System Acquisition, of which $11.9 million was related to the CAO. Remaining environmental liabilities related to the CAO were $8.0 million as of December 31, 2013 and were included in accrued environmental liabilities in our consolidated balance sheet. The other $4.7 million of environmental liabilities assumed in connection with the Northwest Products System Acquisition is included in other noncurrent liabilities in our consolidated balance sheet. See Note J for further information regarding environmental liabilities related to the Northwest Products System.

The following unaudited pro forma condensed combined consolidated results of operations for the years ended December 31, 2013, 2012 and 2011 are presented as if the Northwest Products System Acquisition had been completed on January 1, 2011. The information below reflects certain nonrecurring adjustments to remove the costs incurred by Chevron for environmental remediation costs prior to the acquisition date. As discussed above, Chevron retained financial and operational responsibility for these costs.


	Year Ended December 31,
	2013				2012				2011
	(Dollars in thousands, except per unit amounts)
Revenues	$	327,215			$	206,648			$	131,340

Net income	46,477				66,516				23,379

Net income attributable to partners	84,494				67,800				39,448


Net income per limited partner unit:
Common - basic	$	1.56			$	1.59			$	0.96

Common - diluted	$	1.56			$	1.58			$	0.96

Subordinated - basic and diluted	$	1.46			$	1.49			$	0.96


Post-Acquisition Financial Information

The following amounts associated with the 2013 Acquisitions from Tesoro and the Northwest Products System Acquisition, subsequent to each respective acquisition date, are included in the combined consolidated statements of operations of TLLP (in thousands):


	Year Ended
	31-Dec-13
2013 Acquisitions from Tesoro:
Total revenues	$	62,446

Net income attributable to partners	23,798

Costs associated with the acquisition (a)	2,879

Northwest Products System:
Total revenues	$	28,465

Net income attributable to partners	2,033

Costs associated with the acquisition (a)	3,544

____________



(a)	Costs associated with the acquisitions are included in the general and administrative expenses of TLLP in our combined consolidated statements of operations.

The following table presents our results of operations disaggregated to present results relating to the Partnership and the Predecessors for the Los Angeles Logistics Assets Acquisition from June 1, 2013 through December 6, 2013 and the total amounts included in our combined consolidated financial statements for year ended December 31, 2013.

Combined Consolidated Statement of Operations for the Year Ended December 31, 2013


	Tesoro Logistics LP (Partnership)					Predecessors				Total Tesoro Logistics LP

REVENUES	(Dollars in thousands)
Affiliate	$	265,057				$	—			$	265,057

Third-party	38,996					1,423				40,419

Total Revenues	304,053					1,423				305,476

COSTS AND EXPENSES

Operating and maintenance expenses	125,792					31,830				157,622

Imbalance settlement gains	(7,551		)			—				(7,551		)

General and administrative expenses	29,507					1,753				31,260

Depreciation and amortization expenses	37,394					5,857				43,251

Loss on asset disposals and impairments	177					—				177

Total Costs and Expenses	185,319					39,440				224,759

OPERATING INCOME (LOSS)	118,734					(38,017		)		80,717

Interest and financing costs, net	(39,582		)			—				(39,582		)

Interest income	502					—				502

NET INCOME (LOSS)	79,654					(38,017		)		41,637

Loss attributable to Predecessors	—					38,017				38,017

Net income attributable to partners	$	79,654				$	—			$	79,654

The following tables present our unaudited results of operations disaggregated to present results relating to the Partnership and the Predecessors for the Los Angeles Logistics Assets Acquisition from June 1, 2013 through December 6, 2013 and the total amounts included in our combined consolidated financial statements each of the three month periods ending December 31, 2013, September 30, 2013 and June 30, 2013.

Combined Consolidated Statement of Operations for the Three Months Ended December 31, 2013
(Unaudited)


	Tesoro Logistics LP (Partnership)					Predecessors				Total Tesoro Logistics LP

	(Dollars in thousands)
REVENUES

Affiliate	$	84,105				$	—			$	84,105

Third-party	14,674					502				15,176

Total Revenues	98,779					502				99,281

COSTS AND EXPENSES
Operating and maintenance expenses	41,064					11,119				52,183

Imbalance settlement gains	(1,392		)			—				(1,392		)

General and administrative expenses	9,296					767				10,063

Depreciation and amortization expenses	13,947					1,952				15,899

Total Costs and Expenses	62,915					13,838				76,753

OPERATING INCOME (LOSS)	35,864					(13,336		)		22,528

Interest and financing costs, net	(15,123		)			—				(15,123		)

Interest income	9					—				9

NET INCOME (LOSS)	20,750					(13,336		)		7,414

Loss attributable to Predecessors	—					13,336				13,336

Net income attributable to partners	$	20,750				$	—			$	20,750



Combined Consolidated Statement of Operations for the Three Months Ended September 30, 2013
(Unaudited)


	Tesoro Logistics LP (Partnership)					Predecessors				Total Tesoro Logistics LP
	(Dollars in thousands)
REVENUES
Affiliate	$	78,958				$	—			$	78,958

Third-party	14,819					691				15,510

Total Revenues	93,777					691				94,468

COSTS AND EXPENSES
Operating and maintenance expenses	41,004					16,057				57,061

Imbalance settlement gains	(1,159		)			—				(1,159		)

General and administrative expenses	7,554					739				8,293

Depreciation and amortization expenses	13,028					2,929				15,957

Loss on asset disposals and impairments	13					—				13

Total Costs and Expenses	60,440					19,725				80,165

OPERATING INCOME (LOSS)	33,337					(19,034		)		14,303

Interest and financing costs, net	(12,284		)			—				(12,284		)

Interest income	—					—				—

NET INCOME (LOSS)	21,053					(19,034		)		2,019

Loss attributable to Predecessors	—					19,034				19,034

Net income attributable to partners	$	21,053				$	—			$	21,053


Combined Consolidated Statement of Operations for the Three Months Ended June 30, 2013
(Unaudited)


	Tesoro Logistics LP (Partnership)					Predecessors				Total Tesoro Logistics LP
	(Dollars in thousands)
REVENUES
Affiliate	$	54,102				$	—			$	54,102

Third-party	5,773					230				6,003

Total Revenues	59,875					230				60,105

COSTS AND EXPENSES
Operating and maintenance expenses	24,235					4,654				28,889

Imbalance settlement gains	(2,576		)			—				(2,576		)

General and administrative expenses	6,604					247				6,851

Depreciation and amortization expenses	6,338					976				7,314

Total Costs and Expenses	34,601					5,877				40,478

OPERATING INCOME (LOSS)	25,274					(5,647		)		19,627

Interest and financing costs, net	(6,571		)			—				(6,571		)

Interest income	470					—				470

NET INCOME (LOSS)	19,173					(5,647		)		13,526

Loss attributable to Predecessors	—					5,647				5,647

Net income attributable to partners	$	19,173				$	—			$	19,173

RelatedParty_Transactions_Note

Related-Party Transactions (Notes)

12 Months Ended

Dec. 31, 2013

Related Party Transactions [Abstract]

Related-Party Transactions

RELATED-PARTY TRANSACTIONS

Commercial Agreements

The Partnership has various long-term, fee-based commercial agreements with Tesoro under which we provide pipeline transportation, trucking, terminal distribution and storage services to Tesoro, and Tesoro commits to provide us with minimum monthly throughput volumes of crude oil and refined products.

If, in any calendar month, Tesoro fails to meet its minimum volume commitments under these agreements, it will be required to pay us a shortfall payment. These shortfall payments may be applied as a credit against any amounts due above their minimum volume commitments for up to three months after the shortfall occurs.

We believe the terms and conditions under these agreements, as well as our other agreements with Tesoro described below, are generally no less favorable to either party than those that could have been negotiated with unaffiliated parties with respect to similar services. Each of these agreements has fees that are indexed annually for inflation, with the exception of the Second Amended and Restated Trucking Transportation Services Agreement (High Plains System), which allows for a quarterly rate adjustment based on a comparison of competitive rates. These commercial agreements with Tesoro include:

Initiation Date

Term

Renewals

Termination Provisions

Refinery Shutdown Notice Period (a)

Force Majeure

Transportation Services Agreement (High Plains Pipeline System)

Apr-11

10 years

2 x 5 years

12 months

TLLP can declare (unilateral)

Second Amended and Restated Trucking Transportation Services Agreement (High Plains System)

Apr-11

5 years

1 x 5 years

Second Amended and Restated Master Terminalling Services Agreement

Apr-11

10 years

2 x 5 years

Salt Lake City Storage and Transportation Services Agreement

Apr-11

10 years

2 x 5 years

Amorco Terminal Use and Throughput Agreement (Martinez Marine)

Apr-12

10 years

2 x 5 years

Anacortes Track Use and Throughput Agreement

Nov-12

10 years

2 x 5 years

N/A

Carson Storage Services Agreement

Jun-13

10 years

2 x 5 years

Amended and Restated Master Terminalling Services Agreement - Southern California

Jun-13

10 years

2 x 5 years

Long Beach Storage Services Agreement

Dec-13

10 years

2 x 5 years

Transportation Services Agreement (SoCal Pipelines)

Dec-13

10 years

2 x 5 years

Carson Coke Handling Services Agreement

Dec-13

10 years

2 x 5 years

Amended and Restated Long Beach Berth Access Use and Throughput Agreement (b)

Dec-13

10 years

2 x 5 years

Long Beach Berth Throughput Agreement (b)

Dec-13

10 years

2 x 5 years

Long Beach Pipeline Throughput Agreement

Dec-13

10 years

2 x 5 years

____________

(a)

Fixed minimum volumes remain in effect during routine turnarounds.

(b)

Agreement gives Tesoro the option to renew for two five-year terms, or Tesoro may modify the term of the agreements to a twenty-year term by providing notice in accordance with each agreement.

Second Amended and Restated Omnibus Agreement

The Partnership entered into an omnibus agreement with Tesoro at the closing of the Initial Offering. The agreement has been amended for each of the Acquisitions from Tesoro and was most recently amended on December 6, 2013 in connection with the Los Angeles Logistics Assets Acquisition (the “Amended Omnibus Agreement”). In addition, the schedules to the Amended Omnibus Agreement were amended and restated (the “Amended Omnibus Schedules”), effective December 6, 2013, increasing the annual administrative fee payable by the Partnership to Tesoro under the Amended Omnibus Agreement from $2.5 million as of December 31, 2012 to $5.5 million as of December 31, 2013 for the provision of various general and administrative services, including executive management, legal, accounting, treasury, human resources, health, safety and environmental, information technology, certain insurance coverage, administration and other corporate services. In addition, the Partnership reimburses Tesoro for all other direct or allocated costs and expenses incurred by Tesoro or its affiliates on its behalf.

Under the Amended Omnibus Agreement, Tesoro indemnifies us for certain matters, including environmental, title and tax matters associated with the ownership of our assets at or before the closing of the Initial Offering and the subsequent Acquisitions from Tesoro, with the exception of the Los Angeles Terminal Assets Acquisition and Los Angeles Logistics Assets Acquisition, which are covered by the Carson Assets Indemnity Agreement. With respect to assets that we acquired from Tesoro, excluding the Los Angeles Terminal Assets and the Los Angeles Logistics Assets, indemnification for unknown environmental and title liabilities is limited to pre-closing conditions identified prior to the earlier of the date that Tesoro no longer controls our general partner or five years after the date of closing. Under the Amended Omnibus Agreement, the aggregate annual deductible for each type of liability (unknown environmental liabilities or title matters) is $0.6 million, as of December 31, 2013, before we are entitled to indemnification in any calendar year in consideration of the Initial Assets and all subsequent Acquisitions from Tesoro, with the exception of the Los Angeles Terminal Assets Acquisition and the Los Angeles Logistics Assets Acquisition. In addition, with respect to the assets that we acquired from Tesoro, we have agreed to indemnify Tesoro for events and conditions associated with the ownership or operation of our assets that occur after the closing of the Initial Offering, and the subsequent Acquisitions from Tesoro, and for environmental liabilities related to our assets to the extent Tesoro is not required to indemnify us for such liabilities. See Note J for additional information regarding the Amended Omnibus Agreement.

Carson Assets Indemnity Agreement

The Partnership entered into the Carson Assets Indemnity Agreement with Tesoro at the closing of the Los Angeles Logistics Assets Acquisition effective December 6, 2013. The Carson Assets Indemnity Agreement establishes indemnification by Tesoro for certain matters including known and unknown environmental liabilities arising out of the use or operation of the Los Angeles Terminal Assets and the Los Angeles Logistics Assets prior to the respective acquisition dates.

Under the Carson Assets Indemnity Agreement, Tesoro retained responsibility for remediation of known environmental liabilities due to the use or operation of the Los Angeles Terminal Assets and the Los Angeles Logistics Assets prior to the respective acquisition dates, and has indemnified the Partnership for any losses incurred by the Partnership arising out of those remediation obligations. The indemnification for unknown pre-Closing remediation liabilities is limited to five years. However, with respect to Terminal 2 at the Long Beach marine terminal, which was included in the Los Angeles Logistics Assets Acquisition, the indemnification for unknown pre-closing remediation liabilities is limited to ten years. Indemnification of the Los Angeles Terminal Assets’ and the Los Angeles Logistics Assets’ environmental liabilities is not subject to a deductible. See Note J for additional information regarding the Carson Assets Indemnity Agreement.

Amended and Restated Operational Services Agreement

The Partnership entered into an operational services agreement with Tesoro at the closing of the Initial Offering, which has subsequently been amended for each acquisition from Tesoro (the “Amended Operational Services Agreement”). The schedules to the Amended Operational Services Agreement (the “Amended Operational Services Schedules”) were most recently amended on December 6, 2013, in connection with the Los Angeles Logistics Assets Acquisition. Under the Amended Operational Services Agreement and the Amended Operational Services Schedules, the Partnership and Tesoro reimburse each other with a fee for the provision of certain operational services related to the assets the Partnership has acquired from Tesoro. The total net annual fee to the Partnership under the Amended Operational Services Schedules is $1.7 million as of December 31, 2013.

Other TLLP Affiliate Transactions

Receivables from affiliates as of December 31, 2013, include $0.3 million related to third-party amounts invoiced by Tesoro on behalf of TLLP pursuant to the provisions of the Long Beach terminal and Berth 121 operating agreements with Tesoro.

Predecessors’ Affiliate Transactions

Related-party transactions of our Predecessors were settled through equity.

Summary of Transactions

A summary of revenue and expense transactions with Tesoro, including expenses directly charged and allocated to our Predecessors, are as follows (in thousands):

Year Ended December 31,

2013

2012

2011

Revenues

265,057

142,667

77,443

Operating and maintenance expenses (a)

58,748

15,397

26,735

General and administrative expenses

19,358

12,624

8,165

____________

(a) Operating and maintenance expenses include imbalance settlement gains of $7.6 million, $9.7 million and $7.2 million in the years ended December 31, 2013, 2012 and 2011, respectively. It also includes operating lease expenses of $0.5 million, $0.4 million and $0.2 million in the years ended December 31, 2013, 2012 and 2011, respectively, related to our subleases from Tesoro of our Anchorage terminal and Martinez Crude Oil Marine Terminal.

In accordance with our partnership agreement, our common, subordinated and general partner interests are entitled to receive quarterly distributions of available cash. We paid quarterly cash distributions to Tesoro, including IDRs, totaling $43.9 million, $27.1 million and $9.6 million in 2013, 2012 and 2011, respectively. On January 22, 2014, we declared a quarterly cash distribution of $0.5650 per unit based on the results of the fourth quarter of 2013, of which $16.3 million was paid to Tesoro on February 13, 2014.

Net_Income_Per_Unit_Notes

Net Income Per Unit (Notes)	12 Months Ended
	Dec. 31, 2013
Net Income (Loss), Per Outstanding Limited Partnership and General Partnership Unit, Basic and Diluted, Net of Tax [Abstract]	'
Net Income Per Unit	'
	NET INCOME PER UNIT

	The calculation of net income per unit is as follows (in thousands, except unit and per unit amounts):


		Year Ended December 31,
		2013			2012			2011
	Net income attributable to partners	$	79,654		$	56,791		$	34,568

	General partner’s distributions (including IDRs) (a)	(13,096		)	(2,839		)	(597		)
	Limited partners’ distributions on common units	(70,461		)	(35,666		)	(14,603		)
	Limited partner’s distributions on subordinated units	(32,188		)	(26,162		)	(14,603		)
	Distributions less than (greater than) earnings	$	(36,091	)	$	(7,876	)	$	4,765


	General partner’s earnings:
	Distributions (including IDRs) (a)	$	13,096		$	2,839		$	597

	Allocation of distributions less than (greater than) earnings	(719		)	(155		)	95

	Total general partner’s earnings	$	12,377		$	2,684		$	692


	Limited partners’ earnings on common units:
	Distributions	$	70,461		$	35,666		$	14,603

	Allocation of distributions less than (greater than) earnings	(23,842		)	(4,025		)	2,335

	Total limited partners’ earnings on common units	$	46,619		$	31,641		$	16,938


	Limited partner’s earnings on subordinated units:
	Distributions	$	32,188		$	26,162		$	14,603

	Allocation of distributions less than (greater than) earnings	(11,530		)	(3,696		)	2,335

	Total limited partner’s earnings on subordinated units	$	20,658		$	22,466		$	16,938


	Weighted average limited partner units outstanding:
	Common units - basic	31,545,935			16,614,668			15,254,890

	Common unit equivalents	72,499			94,282			27,476

	Common units - diluted	31,618,434			16,708,950			15,282,366


	Subordinated units - basic and diluted	15,254,890			15,254,890			15,254,890


	Net income per limited partner unit (b):

	Common - basic	$	1.48		$	1.9		$	1.11

	Common - diluted	$	1.47		$	1.89		$	1.11

	Subordinated - basic and diluted	$	1.35		$	1.47		$	1.11

	____________



	(a)	General partner’s distributions (including IDRs) consist of the 2% general partner interest and IDRs, which entitle the general partner to receive increasing percentages, up to 50%, of quarterly distributions in excess of $0.388125 per unit per quarter. See Note K for further discussion related to IDRs.

(b)	We base our calculation of net income per unit, including the allocation of distributions greater than earnings, on the weighted-average number of common and subordinated limited partner units outstanding during the period. Therefore, as a result of the equity offerings in October 2012, January 2013 and November 2013 and the common units issued to Tesoro in the Los Angeles Terminal Assets Acquisition and the Los Angeles Logistics Assets Acquisition, net income per common and subordinated limited partner units will not agree during the years ended December 31, 2013 and 2012. See Note K for additional information regarding the equity offerings.

Property_Plant_and_Equipment_N

Property, Plant and Equipment (Notes)	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment	'
	PROPERTY, PLANT AND EQUIPMENT

	Property, plant and equipment, at cost, is as follows (in thousands):


		December 31,			December 31,
		2013			2012
	Crude Oil Gathering	$	172,114		$	116,744

	Terminalling and Transportation	1,330,150			254,381

	Other	1,237			—

	Property, Plant and Equipment	1,503,501			371,125

	Accumulated depreciation	(135,200		)	(96,753		)
	Net Property, Plant and Equipment	$	1,368,301		$	274,372


	Capitalized interest totaled $2.3 million, $1.3 million and $0.4 million for the years ended December 31, 2013, 2012, and 2011, respectively. Depreciation expense totaled $43.2 million, $13.1 million and $11.3 million for the years ended December 31, 2013, 2012 and 2011, respectively.

Other_Current_Liabilities_Note

Other Current Liabilities (Notes)	12 Months Ended
	Dec. 31, 2013
Other Liabilities, Current [Abstract]	'
Other Current Liabilities	'
	OTHER CURRENT LIABILITIES

	Other current liabilities are as follows (in thousands):


		December 31,		December 31,
		2013		2012
	Taxes other than income taxes	$	3,071	$	1,417

	Utilities	2,455		618

	Current maturities of long term debt	323		110

	Other	1,014		950

	Total Other Current Liabilities	$	6,863	$	3,095

Benefit_Plans_Notes

Benefit Plans (Notes)	12 Months Ended
Benefit Plans (Notes)	Dec. 31, 2013
Benefit Plans [Abstract]	'
Benefit Plans	'
	BENEFIT PLANS

	Employees supporting our operations participate in the benefit plans and the employee thrift plan of Tesoro. Tesoro allocates expense to the Partnership for costs associated with the benefit plans based on the salaries of Tesoro’s employees that provide services to the Partnership as a percentage of total Tesoro salaries. The Predecessors were allocated expenses for costs associated with the benefit plans primarily based on the percentage of the Predecessors’ allocated salaries compared to Tesoro’s total salaries. Our portion of our Sponsor’s employee benefit plan expenses was $7.8 million, $2.9 million and $1.9 million for the years ended December 31, 2013, 2012 and 2011, respectively. These employee benefit plan expenses and the related payroll costs are included in operating and maintenance expenses and general and administrative expenses in our combined consolidated statements of operations and include amounts allocated to the Predecessors.

Major_Customer_and_Concentrati

Major Customer and Concentrations of Credit Risk (Notes)	12 Months Ended
Major Customer and Concentrations of Credit Risk (Notes)	Dec. 31, 2013
Major Customers And Concentrations Of Credit Risk [Abstract]	'
Major Customer and Concentrations of Credit Risk	'
	MAJOR CUSTOMER AND CONCENTRATIONS OF CREDIT RISK

	Tesoro accounted for 87%, 91% and 89% of our total revenues in the years ended December 31, 2013, 2012 and 2011, respectively. No revenue was recorded for the Predecessors for transactions with Tesoro in the Terminalling and Transportation segment or for trucking services in the Crude Oil Gathering segment prior to the Initial Offering and the Acquisitions from Tesoro.

Debt_Notes

Debt (Notes)	12 Months Ended
	Dec. 31, 2013
Long-term Debt, Unclassified [Abstract]	'
Debt	'
	DEBT

	Our total debt at December 31, 2013 and 2012 was comprised of the following (in thousands):


	Debt, including current maturities:	December 31,				December 31,
		2013				2012
	Revolving Credit Facility	$	—			$	—

	5.875% Senior Notes due 2020 (a)	605,598				350,000

	6.125% Senior Notes due 2021	550,000				—

	Capital lease obligations	8,745				4,032

	Total Debt	1,164,343				354,032

	Current maturities	(323		)		(110		)
	Debt, less current maturities	$	1,164,020			$	353,922

	____________

	(a)	Includes an unamortized premium of $5.6 million in 2013.

	The aggregate maturities of our debt, including the principal payments of our capital lease obligations, for each of the five years following December 31, 2013 are: $0.3 million in 2014, $0.3 million in 2015, $0.4 million in 2016, $0.4 million in 2017 and $0.5 million in 2018.

	Revolving Credit Facility

	As of December 31, 2013, our Revolving Credit Facility provided for total loan availability of $575.0 million, and we are allowed to request that the loan availability be increased up to an aggregate of $650.0 million, subject to receiving increased commitments from the lenders. Our Revolving Credit Facility is non-recourse to Tesoro, except for TLGP, and is guaranteed by all of our subsidiaries and secured by substantially all of our assets. Borrowings are available under the Revolving Credit Facility up to the total loan availability of the facility. We had no borrowings and $0.3 million in letters of credit outstanding under the Revolving Credit Facility, resulting in a total unused loan availability of $574.7 million or 99% of the borrowing capacity as of December 31, 2013. The Revolving Credit Facility is scheduled to mature on December 31, 2017.

	As of December 31, 2013, our Revolving Credit Facility was subject to the following:


	Credit Facility		30 day Eurodollar (LIBOR) Rate		Eurodollar Margin		Base Rate		Base Rate Margin	Commitment Fee
										(unused portion)
	Revolving Credit Facility (b)		0.17%		2.50%		3.25%		1.50%	0.50%
	____________
	(b) We have the option to elect if the borrowings will bear interest at either, a base rate plus the base rate margin or a Eurodollar rate, for the applicable period, plus the Eurodollar margin at the time of the borrowing. The applicable margin varies based upon a certain leverage ratio, as defined by the Revolving Credit Facility. We also incur commitment fees for the unused portion of the Revolving Credit Facility at an annual rate. Letters of credit outstanding under the Revolving Credit Facility incur fees at the Eurodollar margin rate.

	Senior Notes due 2020

	Effective December 17, 2013, we completed a private offering of $250.0 million aggregate principal amount of the 5.875% Senior Notes due 2020 (the “December 2013 Debt Offering”) pursuant to a private placement transaction conducted under Rule 144A and Regulation S of the Securities Act of 1933, as amended. The December 2013 Debt Offering was issued under the Indenture governing the $350.0 million of our 5.875% Senior Notes due 2020 issued on September 14, 2012 (the “September 2012 Debt Offering”) and has the same terms as the September 2012 Debt Offering (together with the December 2013 Debt Offering, the “Senior Notes due 2020”). The December 2013 Debt Offering was issued at 102.25% of face value for an effective rate of 5.334%. The proceeds of the December 2013 Debt Offering were used (i) to repay the amounts outstanding under our Revolving Credit Facility, which were used to fund a portion of the Los Angeles Logistics Assets Acquisition, (ii) to pay for the fees and expenses related to the December 2013 Debt Offering and (iii) for general partnership purposes.



	The Senior Notes due 2020 have no sinking fund requirements. We may redeem some or all of the Senior Notes due 2020, prior to October 1, 2016, at a make-whole price plus accrued and unpaid interest. On or after October 1, 2016, the Senior Notes may be redeemed at premiums equal to 2.938% through October 1, 2017; 1.469% from October 1, 2017 through October 1, 2018; and at par thereafter, plus accrued and unpaid interest in all circumstances. We will have the right to redeem up to 35% of the aggregate principal amount at 105.875% of face value with proceeds from certain equity issuances through October 1, 2015. The Senior Notes due 2020 are unsecured and guaranteed by all of our domestic subsidiaries, except Tesoro Logistics Finance Corp., the co-issuer, and are non-recourse to Tesoro, except for TLGP, and contain customary terms, events of default and covenants for an issuance of non-investment grade securities.

	Senior Notes due 2021

	Effective August 1, 2013, we completed a private offering of $550.0 million aggregate principal amount of the 6.125% Senior Notes due 2021. The proceeds of this offering were used to repay the amounts outstanding under our Revolving Credit Facility, which were used to fund a significant portion of the Los Angeles Terminal Assets Acquisition, and to pay a portion of the fees and expenses related to the offering of the Senior Notes due 2021.

	The Senior Notes due 2021 have no sinking fund requirements. We may redeem some or all of the Senior Notes due 2021, prior to October 15, 2016, at a make-whole price plus accrued and unpaid interest, if any. On or after October 15, 2016, the Senior Notes due 2021 may be redeemed at premiums equal to 4.594% through October 15, 2017; 3.063% from October 15, 2017 through October 15, 2018; 1.531% from October 15, 2018 through October 15, 2019; and at par thereafter, plus accrued and unpaid interest in all circumstances. We will have the right to redeem up to 35% of the aggregate principal amount at 106.125% of face value with proceeds from certain equity issuances through October 15, 2016. The Senior Notes due 2021 are unsecured and guaranteed by all of our domestic subsidiaries, except Tesoro Logistics Finance Corp., the co-issuer, and are non-recourse to Tesoro, except for TLGP, and contain customary terms, events of default and covenants for an issuance of non-investment grade securities.

	Registration Rights Agreement and Exchange Offer

	On September 12, 2013, we completed an offer to exchange $350 million of our unregistered Senior Notes due 2020 from the September 2012 Debt Offering and our Senior Notes due 2021 (the “Unregistered Notes”) for an equal principal amount of 5.875% Senior Notes due 2020 and 6.125% Senior Notes due 2021 (the “Exchange Notes”), respectively, that were registered under the Securities Act of 1933, as amended. The terms of the Exchange Notes are identical in all material respects (including principal amount, interest rate, maturity and redemption rights) to the Unregistered Notes for which they were exchanged, except that the Exchange Notes generally are not subject to transfer restrictions. The exchange offer fulfills all of the requirements of the registration rights agreements for such Unregistered Notes.

	The $250.0 million aggregate principal amount of our 5.875% Senior Notes due 2020 that we issued in the December 2013 Debt Offering are subject to registration rights agreements whereby we have agreed to exchange the notes for registered publicly-traded notes having substantially identical terms as the unregistered notes.

	Subsidiary Guarantors

	The parent company of the Partnership has no independent assets or operations. The Partnership’s operations are conducted by its wholly-owned guarantor subsidiaries, other than Tesoro Logistics Finance Corp., an indirect wholly-owned subsidiary of the Partnership whose sole purpose is to act as co-issuer of any debt securities. The guarantees are full and unconditional and joint and several, subject to certain automatic customary releases, including sale, disposition, or transfer of the capital stock or substantially all of the assets of a subsidiary guarantor, exercise of legal defeasance option or covenant defeasance option, and designation of a subsidiary guarantor as unrestricted in accordance with the applicable indenture. There are no significant restrictions on the ability of the Partnership or any guarantor to obtain funds from its subsidiaries by dividend or loan. None of the assets of the Partnership or a guarantor represent restricted net assets pursuant to Rule 4-08(e)(3) of Regulation S-X under the Securities Act.

Capital Lease Obligations

Our capital lease obligations relate to two leases of facilities used for trucking operations in North Dakota with initial terms of 15 years, with five-year renewal options and a right of way with an initial term of 31 years. The total cost of assets under capital leases was $9.1 million with accumulated amortization of $0.5 million at December 31, 2013. We include amortization of the cost of assets under capital leases in depreciation and amortization expenses in our combined consolidated statements of operations.

Future minimum annual lease payments, including interest, as of December 31, 2013 for the capital lease were (in thousands):


2014	$	884

2015	853

2016	890

2017	896

2018	969

Thereafter	9,175

Total minimum lease payments	13,667

Less amount representing interest	(4,922		)
Capital lease obligations	$	8,745

Commitments_and_Contingencies_

Commitments and Contingencies (Notes)	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	COMMITMENTS AND CONTINGENCIES

	Commitments

	Future minimum annual payments applicable to all non-cancellable operating leases and purchase obligations as of December 31, 2013 are as follows (in thousands):


		Payments Due by Period
		2014			2015			2016		2017		2018		Thereafter		Total
	Operating leases	$	5,790		$	5,213		$	5,084	$	4,321	$	3,104	$	34,066	$	57,578

	Purchase obligations	12,087			8,631			7,228		7,228		7,228		4,027		46,429

	Total	$	17,877		$	13,844		$	12,312	$	11,549	$	10,332	$	38,093	$	104,007


	Operating Leases

	We have various cancellable and non-cancellable operating leases related to land, trucks, terminals, right-of-way permits and other operating facilities. In general, these leases have remaining primary terms up to 20 years and typically contain multiple renewal options. Total lease expense for all operating leases, including leases with a term of one month or less, was $6.4 million, $3.7 million and $3.1 million for the years ended December 31, 2013, 2012 and 2011, respectively. See Note I for information related to our capital leases.

	Purchase Obligations

	Our purchase obligations include enforceable and legally binding service agreement commitments that meet any of the following criteria: (1) they are non-cancellable, (2) we would incur a penalty if the agreement was canceled, or (3) we must make specified minimum payments even if we do not take delivery of the contracted products or services. If we can unilaterally terminate the agreement simply by providing a certain number of days notice or by paying a termination fee, we have included the termination fee or the amount that would be paid over the notice period. Contracts that can be unilaterally terminated without a penalty are not included. Future purchase obligations primarily include the Amended Omnibus Agreement and the Amended Operational Services Agreement. Our Amended Omnibus Agreement remains in effect between the Partnership and Tesoro until a change in control of the Partnership. As we are unable to estimate the termination of the contract, we have included the fees for each of the five years following December 31, 2013 for disclosure purposes.

	Total expense under these service agreements was $55.8 million, $28.3 million and $15.4 million for the years ended December 31, 2013, 2012 and 2011, respectively. In addition to these purchase commitments, we also have minimum contractual capital spending commitments for approximately $30.8 million in 2014.

	Indemnification

	Under the Amended Omnibus Agreement and the Carson Assets Indemnity Agreement, Tesoro indemnifies us for certain matters, including environmental, title and tax matters associated with the ownership of our assets at or before the closing of the Initial Offering and the subsequent Acquisitions from Tesoro.

	Under the Amended Omnibus Agreement, with respect to assets that we acquired from Tesoro, excluding the Los Angeles Terminal Assets and the Los Angeles Logistics Assets, indemnification for unknown environmental and title liabilities is limited to pre-closing conditions identified prior to the earlier of the date that Tesoro no longer controls our general partner or five years after the date of closing. Under the Amended Omnibus Agreement, the aggregate annual deductible for each type of liability (unknown environmental liabilities or title matters) is $0.6 million, as of December 31, 2013, before we are entitled to indemnification in any calendar year in consideration of the Initial Assets and all subsequent Acquisitions from Tesoro, with the exception of the Los Angeles Terminal Assets Acquisition and the Los Angeles Logistics Assets Acquisition. In addition, with respect to the assets that we acquired from Tesoro, we have agreed to indemnify Tesoro for events and conditions associated with the ownership or operation of our assets that occur after the closing of the Initial Offering, and the subsequent Acquisitions from Tesoro, and for environmental liabilities related to our assets to the extent Tesoro is not required to indemnify us for such liabilities.

	Under the Carson Assets Indemnity Agreement, Tesoro retained responsibility for remediation of known environmental liabilities due to the use or operation of the Los Angeles Terminal Assets and the Los Angeles Logistics Assets prior to the acquisition dates, and has indemnified the Partnership for any losses incurred by the Partnership arising out of those remediation obligations. The indemnification for unknown pre-closing remediation liabilities is limited to five years. However, with respect to Terminal 2 at the Long Beach marine terminal, which was included in the Los Angeles Logistics Assets Acquisition, the indemnification for unknown pre-closing remediation liabilities is limited to ten years. Indemnification of the Los Angeles Terminal Assets’ and the Los Angeles Logistics Assets’ environmental liabilities are not subject to a deductible.

	Contingencies

	In the ordinary course of business, we may become party to lawsuits, administrative proceedings and governmental investigations, including environmental, regulatory and other matters. The outcome of these matters cannot always be predicted accurately, but TLLP will accrue liabilities for these matters if the amount is probable and can be reasonably estimated. Contingencies arising after the closing of the Initial Offering from conditions existing before the Initial Offering, and the subsequent Acquisitions from Tesoro that have been identified after the closing of each transaction, will be recorded in accordance with the indemnification terms set forth in the Amended Omnibus Agreement and the Carson Assets Indemnity Agreement. Any contingencies arising from events after the Initial Offering, and the subsequent Acquisitions from Tesoro, will be the responsibility of TLLP.

	Environmental Liabilities

	We are subject to federal, state and local laws and regulations governing environmental quality and pollution control. These laws and regulations require us to remove or remedy the effect of the disposal or release of specified substances at current and former operating sites.

	Our environmental liabilities are estimates using internal and third-party assessments and available information to date. It is possible these estimates will change as additional information becomes available. Changes in our environmental liabilities for the years ended December 31, 2013 and 2012 were as follows (in thousands):


		2013			2012

	Balance at beginning of year	$	—		$	3,932

	Additions	15,546			—

	Liabilities assumed in the Northwest Products System Acquisition	16,600			—

	Expenditures	(7,706		)	—

	Liabilities not assumed by Tesoro Logistics LP	—			(3,932		)

	Balance at end of year	$	24,440		$	—


	Tioga, North Dakota Crude Oil Pipeline Release

	In September 2013, the Partnership responded to the Crude Oil Pipeline Release of approximately 20,000 barrels in a rural field northeast of Tioga, North Dakota. The affected segment of the pipeline was temporarily shut down and the release was stopped. Repairs on the affected segment have been completed, and the pipeline was restarted on November 1, 2013 following authorization from PHMSA, and their issuance of a Safety Order.

The Partnership recognized $15.0 million of estimated environmental liabilities associated with the Crude Oil Pipeline Release for the year ended December 31, 2013, with approximately $4 million related to the initial response and an estimated $11 million for remediation activities that will be conducted during the next few years. The related cost and $14.0 million in offsetting probable insurance recoveries are included in operating and maintenance expense in our combined consolidated statement of operations for the year ended December 31, 2013. The probable insurance recoveries were recorded as an other receivable at December 31, 2013 pursuant to a pollution liability insurance policy, which is subject to a $1.0 million deductible and a $25.0 million loss limit. As of February 18, 2014, we have received insurance proceeds of $1.5 million as reimbursement of costs incurred. Costs to comply with the Safety Order are not expected to have a material adverse effect on our financial condition, results of operations or liquidity.

Chevron Diesel Pipeline Release

On March 18, 2013, Chevron detected and responded to the Diesel Pipeline Release that occurred near Willard, Utah on the Northwest Products System. As a result of this release, a CAO was issued on March 22, 2013 by PHMSA. In addition, on April 11, 2013, the Department of Environmental Quality, Division of Water Quality, of the State of Utah issued a Notice of Violation and Compliance Order. In accordance with the sale and purchase agreements, as amended, Chevron has retained financial and operational responsibility to remediate the site of the Diesel Pipeline Release through mid-2015, in addition to paying any monetary fines and penalties assessed by any government authority arising from this incident.

The Partnership assumed responsibility for performing additional testing and associated pipeline repairs on the pipeline pursuant to the CAO upon closing the Northwest Products System Acquisition. In connection with the Northwest Products System Acquisition, our consolidated balance sheet as of December 31, 2013 included $8.0 million in accruals related to the CAO, which are included in accrued environmental liabilities, and $4.7 million in accruals unrelated to the Diesel Pipeline Release, which are included in other noncurrent liabilities.

Our Predecessors recorded environmental liabilities when environmental assessments and/or remedial efforts were probable and could be reasonably estimated. Environmental liabilities of $3.9 million associated with the Martinez Crude Oil Marine Terminal and the Long Beach Assets were retained by Tesoro at the closing of the Martinez Marine Terminal Acquisition and the Long Beach Assets Acquisition, respectively.

Other than described above, we did not have any other material outstanding lawsuits, administrative proceedings or governmental investigations as of December 31, 2013.

Equity_Notes

Equity (Notes)	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
Equity	'
	EQUITY

	We had 35,293,092 common public units outstanding as of December 31, 2013. Additionally, Tesoro owned 3,855,824 of our common units, 15,254,890 of our subordinated units and 1,110,282 of our general partner units (the 2% general partner interest) as of December 31, 2013, which together constitutes a 36.4% ownership interest in us.

	The table below summarizes the changes in the number of units outstanding through December 31, 2013 (in units). There were no units outstanding prior to our Initial Offering in April 2011.


		Common			Subordinated			General Partner			Total

	Units issued in initial public offering in April 2011	15,254,890			15,254,890			622,649			31,132,429

	Balance at December 31, 2011	15,254,890			15,254,890			622,649			31,132,429

	Units issued in the Martinez Marine Terminal Acquisition	206,362			—			4,212			210,574

	Units issued in the Long Beach Assets Acquisition	462,825			—			9,446			472,271

	Units issued in the Anacortes Rail Facility Acquisition	309,838			—			93,289			403,127

	Issuance of units in October 2012 equity offering (a)	4,255,000			—			—			4,255,000

	Unit-based compensation awards (b)	6,339			—			—			6,339

	Balance at December 31, 2012	20,495,254			15,254,890			729,596			36,479,740

	Issuance of units in January 2013 equity offering (c)	9,775,000			—			199,490			9,974,490

	Units issued for the LA Terminal Assets Acquisition	1,445,561			—			29,501			1,475,062

	Issuance of units in November 2013 equity offering (d)	6,300,000			—			—			6,300,000

	Units issued for the LA Logistics Assets Acquisition	1,126,348			—			151,695			1,278,043

	Unit-based compensation awards (b)	6,753			—			—			6,753

	Balance at December 31, 2013	39,148,916			15,254,890			1,110,282			55,514,088

	____________

	(a)	On October 5, 2012, we closed a registered public offering of 4,255,000 common units representing limited partner interests, at a public offering price of $41.80 per unit. We used a significant portion of the net proceeds of $170.5 million, including the proceeds from the exercise of the underwriters’ over-allotment option, for the Anacortes Rail Facility Acquisition.

	(b)	Unit-based compensation awards are presented net of 1,306 and 654 units withheld for taxes as of December 31, 2013 and 2012, respectively.

	(c)	On January 14, 2013, we closed the January 2013 Equity Offering of 9,775,000 common units representing limited partner interests, at a public offering price of $41.70 per unit. We initially used the net proceeds of $391.6 million, including the proceeds from the exercise of the underwriters’ over-allotment option, to make short-term liquid investments and then applied a significant portion of the proceeds to fund the Northwest Products System Acquisition. In addition, as a result of the January 2013 Equity Offering, TLGP contributed $8.3 million in exchange for 199,490 general partner units to maintain a 2% general partnership interest.

	(d)	On November 22, 2013, we closed the November 2013 Equity Offering of 6,300,000 common units representing limited partner interests, at a public offering price of $51.05 per unit. We initially used the net proceeds of $309.9 million to make short-term liquid investments and then used the net proceeds to fund a portion of the Los Angeles Logistics Assets Acquisition.

	Issuance of Additional Securities

	Our partnership agreement authorizes us to issue an unlimited number of additional partnership securities for the consideration and on the terms and conditions determined by our general partner without the approval of the unitholders. Costs associated with the issuance of securities are allocated to all unitholders’ capital accounts based on their ownership interest at the time of issuance.

	Allocations of Net Income

	Our partnership agreement contains provisions for the allocation of net income and loss to the unitholders and the general partner. For purposes of maintaining partner capital accounts, the partnership agreement specifies that items of income and loss will be allocated among the partners in accordance with their respective percentage interest. Normal allocations according to percentage interests are made after giving effect, if any, to priority income allocations in an amount equal to incentive cash distributions allocated 100% to the general partner.

	The following table presents the allocation of the general partner’s interest in net income (in thousands, except percentage of ownership interest):


		Year Ended December 31,
		2013				2012				2011
	Net income attributable to partners	$	79,654			$	56,791			$	34,568

	General partner’s IDRs	(10,782		)		(1,586		)		—

Net income available to partners	$	68,872			$	55,205			$	34,568

General partner’s ownership interest	2		%		2		%		2		%
General partner’s allocated interest in net income	$	1,371			$	1,088			$	692

General partner’s IDRs	10,782				1,586				—

Total general partner’s interest in net income	$	12,153			$	2,674			$	692


Incentive Distribution Rights

The following table illustrates the percentage allocations of available cash from operating surplus between the unitholders and our general partner based on the specified target distribution levels. The amounts set forth under marginal percentage interest in distributions are the percentage interests of our general partner and the unitholders in any available cash from operating surplus we distribute up to and including the corresponding amount in the column total quarterly distribution per unit target amount. The percentage interests shown for our unitholders and our general partner for the minimum quarterly distribution are also applicable to quarterly distribution amounts that are less than the minimum quarterly distribution. For illustrative purposes, the percentage interests set forth below for our general partner assume that there are no arrearages on common units, our general partner has contributed any additional capital necessary to maintain its 2% general partner interest and that our general partner owns all of the IDRs.


	Total quarterly distribution per unit target amount			Marginal percentage interest in distributions
				Unitholders		General Partner		Incentive Distribution Rights
Minimum Quarterly Distribution	$0.34			98%		2%		—
First Target Distribution	Above $0.337500 up to $0.388125			98%		2%		—
Second Target Distribution	Above $0.388125 up to $0.421875			85%		2%		13%
Third Target Distribution	Above $0.421875 up to $0.506250			75%		2%		23%
Thereafter	Above $0.506250			50%		2%		48%

Cash distributions

Our partnership agreement, as amended, sets forth the calculation to be used to determine the amount and priority of cash distributions that the common and subordinated unitholders and general partner will receive. In accordance with our partnership agreement, on January 22, 2014, we declared a quarterly cash distribution, based on the results of the fourth quarter of 2013, totaling $36.3 million, or $0.5650 per limited partner unit. This distribution was paid on February 13, 2014 to unitholders of record on February 3, 2014.

The allocation of total quarterly cash distributions to general and limited partners is as follows for the years ended December 31, 2013, 2012 and 2011 (in thousands). Our distributions are declared subsequent to quarter end; therefore, the following table represents total cash distributions applicable to the period in which the distributions are earned.


	Year Ended December 31,
	2013				2012				2011
General partner’s distributions:
General partner’s distributions	$	2,314			$	1,253			$	597

General partner’s IDRs	10,782				1,586				—

Total general partner’s distributions	$	13,096			$	2,839			$	597


Limited partners’ distributions:
Common	$	70,461			$	35,666			$	14,603

Subordinated	32,188				26,162				14,603

Total limited partners’ distributions	102,649				61,828				29,206

Total Cash Distributions	$	115,745			$	64,667			$	29,803

EquityBased_Compensation_Notes

Equity-Based Compensation (Notes)	12 Months Ended
	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Equity-Based Compensation	'
	EQUITY-BASED COMPENSATION

	The Tesoro Logistics LP 2011 Long-Term Incentive Plan (the “LTIP”) was adopted by the Tesoro Logistics GP, LLC Board of Directors in connection with the closing of the Initial Offering in April 2011 and provides for awards of options, restricted units, phantom units, distribution equivalent rights, substitute awards, unit appreciation rights and unit awards to be available for employees, consultants and directors of the general partner and any of their affiliates who perform services for the Partnership. The Partnership had 460,134 units available for future grants under the LTIP at December 31, 2013, assuming a 200% payout of performance phantom unit awards. When the awards granted under the LTIP vest we issue new TLLP common units.

	Unit-based compensation expense related to the Partnership that was included in our combined consolidated statements of operations was as follows (in thousands):


		Year Ended December 31,
		2013				2012			2011
	Performance phantom units	$	1,720			$	961		$	333

	Service phantom units	196				230			146

	Total Unit-Based Compensation Expense	$	1,916			$	1,191		$	479


	Performance Phantom Unit Awards

	Our general partner granted performance phantom unit awards to certain officers in February 2013. These performance phantom unit awards represent the right to receive a TLLP common unit at the end of the approximate three-year performance period depending on the Partnership’s achievement of pre-established performance measures. The value of the award ultimately paid will be based on our relative total unitholder return against the performance peer group over the performance period. The performance phantom unit awards can range from 0% to 200% of the number of original units granted. Our estimated payout was 88% based on results through December 31, 2013. The fair value of each performance phantom unit award is estimated at the grant date using a Monte Carlo simulation model. The weighted-average grant date fair value per share of performance phantom unit awards granted during the years ended December 31, 2013, 2012 and 2011 was $42.70, $39.19 and $32.99, respectively. The estimated fair value is amortized over a vesting period, generally three years, using the straight-line method. Total unrecognized compensation cost related to our nonvested performance phantom units totaled $2.3 million as of December 31, 2013, which is expected to be recognized over a weighted-average period of 1.7 years.

	A summary of our performance phantom unit award activity for the year ended December 31, 2013, is set forth below:


		Number of Performance Phantom Units			Weighted-Average Grant Date Fair Value
	Nonvested at January 1, 2013	72,800			$	36.06

	Granted	66,000			42.7

	Vested	(34,963	)		32.99

	Forfeited	(3,837	)		36.22

	Nonvested at December 31, 2013	100,000			41.51


	Expected volatilities are based on the historical volatility of peer companies over approximately the last three years, and factors in TLLP volatility from the date of the Initial Offering, which is indicative of the performance period for the awards. There is no expected dividend yield assumed as dividends or distributions are incorporated into the unit price movements of the peer group. The risk-free rate for periods within the performance period is based on the U.S. Treasury yield curve in effect at the time of grant. A summary of weighted average assumptions as of the grant date is presented below:


		2013				2012			2011
	Expected volatility	23		%		30		%	41		%
	Expected forfeiture rate	—		%		—		%	—		%
	Risk-free interest rate	0.37		%		0.34		%	0.79		%
	Unit price on date of grant	$	46.08			$	33.38		$	23.11


	Service Phantom Unit Awards

	During the year ended December 31, 2013, our general partner issued service phantom unit awards with tandem distribution equivalent rights (“DER”) to certain directors under the LTIP. The fair value of each phantom unit and tandem DER on the grant date is equal to the market price of our common unit on that date. The estimated fair value of our phantom units is amortized over the vesting period using the straight-line method. Non-employee director awards vest at the end of a one-year service period and employee awards granted in 2011 vest ratably over a three-year service period. The weighted-average grant date fair value per share of service phantom unit awards granted during the years ended December 31, 2013, 2012 and 2011 was $49.07, $36.41 and $23.24, respectively. The total fair value of service phantom units vested was $0.4 million and $0.2 million for the years ended December 31, 2013 and 2012, respectively. No service phantom units vested in the year ended December 31, 2011. The fair value of nonvested service phantom units outstanding as of December 31, 2013 totaled $0.3 million.

	A summary of our service phantom unit award activity for the year ended December 31, 2013 is set forth below:


		Number of Service Phantom Units			Weighted-Average Grant Date Fair Value
	Nonvested at January 1, 2013	9,293			$	29.33

	Granted	3,654			49.07

	Vested	(8,059	)		30.28

	Nonvested at December 31, 2013	4,888			42.51


	Sponsor’s Stock-based Compensation

Certain Tesoro employees supporting the Predecessors’ operations were historically granted long-term incentive compensation awards under Tesoro’s stock-based compensation programs, which primarily consist of stock options, restricted common stock and stock appreciation rights. The Predecessors were allocated expenses for stock-based compensation costs. These costs are included in the Predecessors’ general and administrative expenses in our combined consolidated statements of operations. The Predecessors had no allocated expense for the year ended December 31, 2013 and allocated expense of $0.1 million and $0.8 million for the years ended December 31, 2012 and 2011, respectively. The Partnership has not been allocated these stock-based compensation costs as they are included with the services provided under the Amended Omnibus Agreement.

Supplemental_Cash_Flow_Informa

Supplemental Cash Flow Information	12 Months Ended
	Dec. 31, 2013
Supplemental Cash Flow Elements [Abstract]	'
Supplemental Cash Flow Information	'
	SUPPLEMENTAL CASH FLOW INFORMATION

	Supplemental disclosure of cash activities include interest paid, net of capitalized interest, of $23.3 million, $1.7 million and $1.2 million for the years ended December 31, 2013, 2012 and 2011, respectively. Supplemental disclosure of non-cash activities is as follows (in thousands):


		Year Ended December 31,
		2013		2012			2011
	Sponsor contributions of assets acquired to the Predecessors	$	701,474	$	—		$	—

	Assets received for deposit paid in prior period	40,000		—			—

	Capital expenditures included in accounts payable at period end	11,473		5,025			4,283

	Capital lease obligation recorded	5,026		4,032			—

	Predecessors’ net liabilities not assumed by Tesoro Logistics LP	15,076		2,174			4,389

	Transfer of property, plant and equipment (to) from Sponsor, net of accumulated depreciation	—		(1,017		)	4,399

	Receivable from affiliate for capital expenditures	643		359			3,069

Segment_Disclosures_Notes

Segment Disclosures (Notes)	12 Months Ended
	Dec. 31, 2013
Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]	'
Segment Disclosures	'
	SEGMENT DISCLOSURES

	Our revenues are derived from two operating segments: Crude Oil Gathering and Terminalling and Transportation. Our Crude Oil Gathering segment consists of a crude oil gathering system in the Bakken Region. Our Terminalling and Transportation segment consists of:


	•	the Northwest Products Pipeline, which includes a regulated common carrier products pipeline running from Salt Lake City, Utah to Spokane, Washington and a jet fuel pipeline to the Salt Lake City International Airport;

	•	20 crude oil and refined products terminals and storage facilities in the western and midwestern U.S.;

	•	four marine terminals in California;

	•	a rail-car unloading facility in Washington;

	•	a petroleum coke handling and storage facility in Los Angeles; and

	•	other pipelines which transport products and crude oil from Tesoro’s refineries to nearby facilities in Salt Lake City and Los Angeles.

	Our revenues are generated from existing third-party contracts and from commercial agreements we have entered into with Tesoro under which Tesoro pays us fees for gathering crude oil and distributing, transporting and storing crude oil and refined products. The commercial agreements with Tesoro are described in Note C. We do not have any foreign operations.

	The operating segments adhere to the accounting polices used for our combined consolidated financial statements, as described in Note A. Our operating segments are strategic business units that offer different services in different geographical locations. 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 operating segment. Identifiable assets are those used by the segment, whereas other assets are principally cash, deposits and other assets that are not associated with a specific operating segment.

	Segment information is as follows (in thousands):


		Year Ended December 31,
		2013				2012				2011
	REVENUES
	Crude Oil Gathering:
	Affiliate (a)	$	87,668			$	71,934			$	44,570

	Third-party	2,099				498				389

	Total Crude Oil Gathering	89,767				72,432				44,959

	Terminalling and Transportation:
	Affiliate (a)	177,389				70,733				32,873

	Third-party	38,320				13,674				9,505

	Total Terminalling and Transportation	215,709				84,407				42,378

	Total Segment Revenues	$	305,476			$	156,839			$	87,337


	OPERATING AND MAINTENANCE EXPENSES
	Crude Oil Gathering	$	51,478			$	44,477			$	27,691

	Terminalling and Transportation	106,144				28,292				26,611

	Total Segment Operating and Maintenance Expenses	$	157,622			$	72,769			$	54,302


	IMBALANCE SETTLEMENT GAINS
	Crude Oil Gathering	$	(2,145	)		$	(4,703	)		$	(3,970	)
	Terminalling and Transportation	(5,406		)		(4,983		)		(3,183		)
	Total Segment Imbalance Settlement Gains	$	(7,551	)		$	(9,686	)		$	(7,153	)

	GENERAL AND ADMINISTRATIVE EXPENSES
	Crude Oil Gathering	$	3,010			$	2,875			$	1,304

	Terminalling and Transportation	10,833				3,131				2,352

	Total Segment General and Administrative Expenses	$	13,843			$	6,006			$	3,656


DEPRECIATION AND AMORTIZATION EXPENSES
Crude Oil Gathering	$	4,085			$	3,383			$	3,141

Terminalling and Transportation	39,166				9,674				8,136

Total Segment Depreciation and Amortization Expenses	$	43,251			$	13,057			$	11,277


(GAIN) LOSS ON ASSET DISPOSALS AND IMPAIRMENTS
Crude Oil Gathering	$	—			$	—			$	(10	)

Terminalling and Transportation	177				535				36

Total Segment Loss on Asset Disposals and Impairments	$	177			$	535			$	26


OPERATING INCOME
Crude Oil Gathering	$	33,339			$	26,400			$	16,803

Terminalling and Transportation	64,795				47,758				8,426

Total Segment Operating Income	98,134				74,158				25,229

Unallocated general and administrative expenses	(17,417		)		(9,707		)		(5,120		)
Interest and financing costs, net	(39,582		)		(8,992		)		(1,610		)
Interest income	502				48				—

NET INCOME	$	41,637			$	55,507			$	18,499

____________


(a) Our Predecessors did not record revenue for transactions with Tesoro in the Terminalling and Transportation segment or for trucking services in the Crude Oil Gathering segment for the TLLP Predecessor prior to the Initial Offering or for assets acquired in the Acquisitions from Tesoro prior to the effective date of each acquisition. Our FERC and NDPSC regulated pipelines were our sole source of predecessor affiliate revenues in the Crude Oil Gathering segment.
Capital expenditures by operating segment were as follows (in thousands):


	Year Ended December 31,
	2013				2012				2011
Capital Expenditures
Crude Oil Gathering	$	51,538			$	17,014			$	5,546

Terminalling and Transportation	27,071				74,338				13,140

Total Capital Expenditures	$	78,609			$	91,352			$	18,686


Total identifiable assets by operating segment were as follows (in thousands):


	December 31,
	2013				2012				2011
Identifiable Assets
Crude Oil Gathering	$	154,583			$	87,194			$	72,795

Terminalling and Transportation	1,298,073				205,246				140,323

Other	49,656				70,738				20,691

Total Identifiable Assets	$	1,502,312			$	363,178			$	233,809

Quarterly_Financial_Data_Unaud

Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]	'
Quarterly Financial Data (Unaudited)	'
	QUARTERLY FINANCIAL DATA (UNAUDITED)



		Quarters
		First		Second		Third		Fourth		Total Year
	2013	(Dollars in thousands, except per unit amounts)
	Total Revenues	$	51,622	$	60,105	$	94,468	$	99,281	$	305,476

	Operating and Maintenance Expenses	19,489		28,889		57,061		52,183		157,622

	Operating Income	24,259		19,627		14,303		22,528		80,717

	Net Income	18,678		13,526		2,019		7,414		41,637

	Limited partners’ interest in net income	17,142		17,195		17,490		15,674		67,501

	Net Income per limited partner unit (a):
	Common - basic	0.4		0.38		0.37		0.33		1.48

	Common - diluted	0.4		0.38		0.37		0.33		1.47

	Subordinated - basic and diluted	0.37		0.36		0.37		0.26		1.35

	2012
	Total Revenues	$	28,263	$	36,885	$	43,953	$	47,738	$	156,839

	Operating and Maintenance Expenses	15,576		16,566		20,541		20,086		72,769

	Operating Income	8,555		16,265		18,351		21,280		64,451

	Net Income	8,044		15,226		16,541		15,696		55,507

	Limited partners’ interest in net income	11,326		12,721		14,736		15,334		54,117

	Net Income per limited partner unit (a):
	Common - basic	0.37		0.41		0.55		0.53		1.9

	Common - diluted	0.37		0.41		0.54		0.53		1.89

	Subordinated - basic and diluted	0.37		0.41		0.41		0.3		1.47

	____________
	(a) The sum of four quarters may not equal annual results due to rounding or the quarterly number of shares outstanding.

Description_of_Business_and_Su1

Description of Business and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Basis of Accounting, Policy	'
	We prepare our combined consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”), which requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and revenues and expenses reported and presented as of and for the periods ended.
Use of Estimates, Policy	'
	We review our estimates on an ongoing basis using currently available information. Changes in facts and circumstances may result in revised estimates and actual results could differ from those estimates.
Reclassifications, Policy	'
	Reclassifications

	Certain prior year balances have been reclassified in order to conform to the current year presentation.
Cash and Cash Equivalents, Policy	'
	Cash and Cash Equivalents

	Cash and cash equivalents include bank deposits and low-risk short-term investments with original maturities of three months or less at the time of purchase. Cash equivalents are stated at cost, which approximates market value. We place our cash deposits and temporary cash investments with high credit quality financial institutions. At times, our cash and cash equivalents may be uninsured or in deposit accounts that exceed the Federal Deposit Insurance Corporation insurance limit.
Receivables, Policy	'
	Receivables

	The majority of the accounts receivable are due from Tesoro. Credit for non-affiliated customers is extended based on an evaluation of each customer’s financial condition and in certain circumstances, collateral, such as letters of credit or guarantees, is required. Our allowance for doubtful accounts is based on various factors including current sales amounts, historical charge-offs and specific accounts identified as high risk. Uncollectible accounts receivable are charged against the allowance for doubtful accounts when all reasonable efforts to collect the amounts due have been exhausted. The Partnership had $0.1 million and no allowance for doubtful accounts as of December 31, 2013 and 2012, respectively.
Financial Instruments, Policy	'
	Financial Instruments

	Financial instruments including cash and cash equivalents, receivables, accounts payable and accrued liabilities are recorded at their carrying value. We believe the carrying value of these financial instruments approximates fair value. Our fair value assessment incorporates a variety of considerations, including:


	•	the short term duration of the instruments (less than one percent of our trade payables and two percent of our third-party receivables have been outstanding for greater than 90 days); and

	•	the expected future insignificance of bad debt expense, which includes an evaluation of counterparty credit risk.

	The fair value of our senior notes is based on prices from recent trade activity and is categorized in level 2 of the fair value hierarchy. The carrying value and fair value of our debt were both approximately $1.2 billion at December 31, 2013 and $354.0 million and $368.7 million, respectively, at December 31, 2012.
Property, Plant and Equipment, Policy	'
	Property, Plant and Equipment

	Property, plant and equipment are stated at the lower of historical cost less accumulated depreciation or fair value, if impaired. We capitalize all construction-related direct labor and material costs, as well as indirect construction costs. Indirect construction costs include general engineering, taxes and the cost of funds used during construction. Costs, including complete asset replacements and enhancements or upgrades that increase the original efficiency, productivity or capacity of property, plant and equipment, are also capitalized. The costs of repairs, minor replacements and maintenance projects that do not increase the original efficiency, productivity or capacity of property, plant and equipment are expensed as incurred. We capitalize interest as part of the cost of major projects during the construction period. These costs are recorded as a reduction to interest and financing costs.

	We compute depreciation of property, plant and equipment using the straight-line method, based on the estimated useful life (one to 30 years) and salvage value of each asset. When assets are placed into service, we make estimates with respect to their useful lives that we believe are reasonable. However, factors such as maintenance levels, economic conditions impacting the demand for these assets and regulatory or environmental requirements could cause us to change our estimates, thus impacting the future calculation of depreciation. We depreciate leasehold improvements and property acquired under capital leases over the lesser of the lease term or the economic life of the asset.
Impairment of Long-Lived Assets, Policy	'
	Impairment of Long-Lived Assets

	We review property, plant and equipment and other long-lived assets for impairment whenever events or changes in business circumstances indicate the net book values of the assets may not be recoverable. Impairment is indicated when the undiscounted cash flows estimated to be generated by those assets are less than the assets’ net book value. If this occurs, an impairment loss is recognized for the difference between the fair value and net book value. Factors that indicate potential impairment include: a significant decrease in the market value of the asset, operating or cash flow losses associated with the use of the asset and a significant change in the asset’s physical condition or use. No impairments of long-lived assets were recorded during the years included in these financial statements.
Goodwill, Policy	'
	Goodwill

	Goodwill represents the amount the purchase price exceeds the fair value of net assets acquired in a business combination. We do not amortize goodwill. We are required, however, to review goodwill for impairment annually or more frequently if events or changes in business circumstances indicate the book value of the assets may not be recoverable. In such circumstances, we record the impairment in loss on asset disposals and impairments in our combined consolidated statement of operations. We review the carrying value of goodwill for impairment as of November 1st of each year, or sooner if events or changes in circumstances indicate the carrying amount of a reporting unit may exceed fair value.

	We perform a qualitative analysis to determine whether it is more likely than not that the fair value of goodwill is less than its carrying value. If we determine it is more likely than not that the fair value of goodwill is less than its carrying amount, then a second step is performed to quantify the amount of goodwill impairment. If impairment is indicated, a goodwill impairment charge would be recorded to write the goodwill down to its implied fair value. In 2013, based on the qualitative analysis performed, we determined that no further impairment testing was necessary.

	Goodwill of $8.7 million was recorded in conjunction with the acquisition of the Northwest Products Pipeline and the Boise and Pocatello, Idaho and Pasco, Washington refined products terminals (collectively, the “Northwest Products System”) on June 19, 2013 (the “Northwest Products System Acquisition”) from Chevron Pipe Line Company and Northwest Terminalling Company (collectively, “Chevron”) and is included in our terminalling and transportation segment. There were no further changes in carrying amount of goodwill in 2013. See Note B for additional information regarding goodwill associated with the Northwest Products System Acquisition.
Asset Retirement Obligations, Policy	'
	Asset Retirement Obligations

	An asset retirement obligation (“ARO”) is an estimated liability for the cost to retire a tangible asset. We record AROs at fair value in the period in which we have a legal obligation to incur this liability and can make a reasonable estimate of the fair value of the liability. Cost projections are based on engineering estimates, expected timing, probability of occurrence, experience gained from similar sites for which comparable projects have been completed and other closure costs using our credit-adjusted risk free rate. These estimates will be re-evaluated and adjusted as necessary as more information becomes available. When the liability is initially recorded, the cost is capitalized by increasing the book value of the related long-lived tangible asset. The liability is accreted through operating expenses to its estimated settlement value and the related capitalized cost is depreciated over the asset’s useful life. Settlement dates are estimated by considering our past practice, industry practice, management’s intent and estimated economic lives.

	Estimates of the fair value for certain AROs may not be made as settlement dates (or range of dates) associated with these assets are not estimable because we intend to operate and maintain our assets as long as supply and demand for petroleum products exists. AROs primarily include regulatory or contractual obligations for the expected future demolition or removal of assets and related hazardous materials, if applicable, located at our leased facilities including the demolition or removal of tanks, pipelines or other equipment. AROs included in our consolidated balance sheets at December 31, 2013 and December 31, 2012 were immaterial.
Other Assets, Policy	'
	Other Assets

	We defer debt issuance costs related to our credit agreements and senior notes and amortize the costs over the terms of each instrument using the effective interest method. Amortization of deferred issuance costs, which is included in interest and financing costs, was $2.1 million and $1.1 million in the years ended December 31, 2013 and 2012, respectively. We reassess the carrying value of debt issuance costs when modifications are made to the related debt instruments.
Environmental Matters, Policy	'
	Environmental matters

	We capitalize environmental expenditures that extend the life or increase the capacity of facilities as well as expenditures that prevent environmental contamination. We expense costs that relate to an existing condition caused by past operations and that do not contribute to current or future revenue generation. We record liabilities when environmental assessments and/or remedial efforts are probable and can be reasonably estimated. Cost estimates are based on the expected timing and the extent of remedial actions required by governing agencies, experience gained from similar sites for which environmental assessments or remediation have been completed, and the amount of our anticipated liability considering the proportional liability and financial abilities of other responsible parties. Generally, the timing of these accruals coincides with the completion of a feasibility study or our commitment to a formal plan of action. Estimated liabilities are not discounted to present value, and environmental expenses are recorded primarily in operating expenses.

	As of December 31, 2013, we carry a pollution liability insurance policy, which is subject to a $1.0 million deductible and a $25.0 million loss limit. We record insurance recoveries during the year when recovery is probable and can be reasonably estimated.
Legal Liabilities, Policy	'
	Legal liabilities

	In the ordinary course of business, we become party to lawsuits, administrative proceedings and governmental investigations, including environmental, regulatory and other matters. Large, and sometimes unspecified, damages or penalties may be sought from us in some matters for which the likelihood of loss may be possible but the amount of loss is not currently estimable. We did not have any material outstanding lawsuits, administrative proceedings or governmental investigations as of December 31, 2013 or 2012.
Revenue Recognition, Policy	'
	Revenue Recognition

	The Partnership generates revenue by charging fees for gathering crude oil and for terminalling, transporting and storing crude oil and refined products. Revenues are recognized as crude oil and refined products are shipped through, delivered by or stored in our pipelines, terminals and storage facility assets and transported by trucking operations. All revenues are based on regulated tariff rates or contractual rates.

	The only historic revenues reflected in the financial statements of our Predecessor are amounts received from third-party use of our pipelines and terminals, and amounts received from Tesoro with respect to transportation regulated by the Federal Energy Regulatory Commission (“FERC”) and the North Dakota Public Service Commission (“NDPSC”) on our High Plains System. Our High Plains System includes our truck-based crude oil gathering operation and our common carrier pipeline and related storage assets. Tesoro was not charged fees for services rendered with respect to any trucking, terminalling, storage or pipeline transportation services, except as described above, prior to the Initial Offering or the Acquisitions from Tesoro, as the respective assets were operated as a component of Tesoro’s petroleum refining and marketing businesses.

	Billings to affiliated customers for obligations under their quarterly minimum revenue commitments (shortfall payments) are recorded as deferred revenue as they have the right to receive future services for these billings. The balance of deferred revenue-affiliate in our consolidated balance sheets includes $0.7 million and $0.3 million at December 31, 2013 and 2012, respectively, related to shortfall billings to Tesoro and the remaining amount represents advanced billings. The revenue is recognized at the earlier of:


	•	the customer receiving the future services provided by these billings;

	•	the expiration of the period in which the customer is contractually allowed to receive the services (typically three months); or

	•	the determination that future services will not be required.
Imbalances, Policy	'
	Imbalances

	We experience volume gains and losses, which we sometimes refer to as imbalances, within our pipelines, terminals and storage facilities due to pressure and temperature changes, evaporation and variances in meter readings and in other measurement methods. Under our Transportation Services Agreement (High Plains Pipeline System), we retain 0.20% of the crude oil shipped on our common carrier pipeline in North Dakota and Montana (the “High Plains Pipeline”), and we bear any crude oil volume losses in excess of that amount. Under the provisions of our Second Amended and Restated Master Terminalling Services Agreement, we retain 0.25% of the refined products we handle at our Anchorage, legacy Boise, Burley, Stockton and Vancouver terminals for Tesoro, and we bear any refined product volume losses in excess of that amount. The value of any crude oil or refined product imbalance settlements are determined by reference to the monthly average market reference price for the applicable commodity, less a specified discount. The Partnership measures volume losses annually for the terminals and pipelines in the Northwest Products System. We retain 0.25% of the refined products we handle at our terminals on the Northwest Products System, and we bear any refined product volume losses in excess of that amount. Any settlements under contractual provisions where we bear any crude oil or refined product volume losses in excess of amounts contractually specified reduce our operating and maintenance expenses in the period in which they are realized, to the extent they are within the loss allowance, and increase our operating and maintenance expenses in such period to the extent they exceed the loss allowance. For all of our other terminals, and under our other commercial agreements with Tesoro, we have no obligation to measure volume losses and have no liability for physical losses.
Unit-based Compensation, Policy	'
	Unit-based Compensation

	Our general partner provides unit-based compensation to officers and non-employee directors for the Partnership, which includes service and performance phantom unit awards. The fair value of our service phantom unit awards on the date of grant is equal to the market price of our common units. We estimate the grant date fair value of performance phantom unit awards using a Monte Carlo simulation at the inception of the award. We amortize the fair value over the vesting period using the straight-line method. The phantom unit awards are settled in TLLP common units. Expenses related to unit-based compensation are included in general and administrative expenses in our combined consolidated statements of operations.
Net Income per Limited Partner Unit, Policy	'
	Net Income per Limited Partner Unit

	We use the two-class method when calculating the net income per unit applicable to limited partners, because we have more than one participating security. Our participating securities consist of common units, subordinated units, general partner units and incentive distribution rights (“IDRs”). Net income attributable to the Partnership is allocated between the limited (both common and subordinated) and general partners in accordance with our partnership agreement. We base our calculation of net income per unit on the weighted-average number of common and subordinated limited partner units outstanding during the period. Diluted net income per unit includes the effects of potentially dilutive units on our common units, which consist of unvested service and performance phantom units. Basic and diluted net income per unit applicable to subordinated limited partners are the same as there are no potentially dilutive subordinated units outstanding.
Income Taxes, Policy	'
	ncome Taxes

	We are a limited partnership and are not subject to federal or state income taxes. Accordingly, our taxable income or loss is included in the federal and state income tax returns of our partners. Taxable income may vary substantially from income or loss reported for financial reporting purposes due to differences in the tax bases and financial reporting bases of assets and liabilities, and due to certain taxable income allocation requirements of the partnership agreement. We are unable to readily determine the net difference in the bases of our assets and liabilities for financial and tax reporting purposes because individual unitholders have different investment bases depending upon the timing and price of acquisition of their partnership units.

	U.S. GAAP requires management to evaluate uncertain tax positions taken by the Partnership. The financial statement effects of a tax position are recognized when the position is more likely than not, based on the technical merits, to be sustained upon examination by the Internal Revenue Service. Management has analyzed the tax positions taken by the Partnership and has concluded that there are no uncertain positions taken or expected to be taken. The Partnership is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Acquisitions_Tables

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2013
Business Combinations [Abstract]	'
Schedule of Noncash or Part Noncash Acquisitions	'
	The following was recorded as of the dates of the Los Angeles Terminal Assets Acquisition and the Los Angeles Logistics Assets Acquisition (in thousands):



		Los Angeles Terminal Assets			Los Angeles Logistics Assets
	Prepayments and other	$	208		$	—

	Property, plant and equipment	400,000			299,245

	Capital lease obligation	(1,185		)	—

	Preliminary fair value	$	399,023		$	299,245

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	'
	The table below presents the preliminary acquisition date purchase price allocation (in thousands):


	Prepayments and other	$	53

	Property, plant and equipment	358,362

	Goodwill	8,738

	Other noncurrent assets	4,500

	Accrued environmental liabilities	(11,900		)
	Other current liabilities	(296		)
	Other noncurrent liabilities	(4,700		)
	Total purchase price	$	354,757

Business Acquisition, Pro Forma Information	'
	The following unaudited pro forma condensed combined consolidated results of operations for the years ended December 31, 2013, 2012 and 2011 are presented as if the Northwest Products System Acquisition had been completed on January 1, 2011. The information below reflects certain nonrecurring adjustments to remove the costs incurred by Chevron for environmental remediation costs prior to the acquisition date. As discussed above, Chevron retained financial and operational responsibility for these costs.


		Year Ended December 31,
		2013			2012				2011
		(Dollars in thousands, except per unit amounts)
	Revenues	$	327,215		$	206,648			$	131,340

	Net income	46,477			66,516				23,379

	Net income attributable to partners	84,494			67,800				39,448


	Net income per limited partner unit:
	Common - basic	$	1.56		$	1.59			$	0.96

	Common - diluted	$	1.56		$	1.58			$	0.96

	Subordinated - basic and diluted	$	1.46		$	1.49			$	0.96

Schedule of Business Acquisitions, by Acquisition	'
	The following amounts associated with the 2013 Acquisitions from Tesoro and the Northwest Products System Acquisition, subsequent to each respective acquisition date, are included in the combined consolidated statements of operations of TLLP (in thousands):


		Year Ended
		31-Dec-13
	2013 Acquisitions from Tesoro:
	Total revenues	$	62,446

	Net income attributable to partners	23,798

	Costs associated with the acquisition (a)	2,879

	Northwest Products System:
	Total revenues	$	28,465

	Net income attributable to partners	2,033

	Costs associated with the acquisition (a)	3,544

	____________



	(a)	Costs associated with the acquisitions are included in the general and administrative expenses of TLLP in our combined consolidated statements of operations.
Business Acquisition, Financial Information	'

	The following table presents our results of operations disaggregated to present results relating to the Partnership and the Predecessors for the Los Angeles Logistics Assets Acquisition from June 1, 2013 through December 6, 2013 and the total amounts included in our combined consolidated financial statements for year ended December 31, 2013.

	Combined Consolidated Statement of Operations for the Year Ended December 31, 2013


		Tesoro Logistics LP (Partnership)				Predecessors				Total Tesoro Logistics LP

	REVENUES	(Dollars in thousands)
	Affiliate	$	265,057			$	—			$	265,057

	Third-party	38,996				1,423				40,419

	Total Revenues	304,053				1,423				305,476

	COSTS AND EXPENSES

	Operating and maintenance expenses	125,792				31,830				157,622

	Imbalance settlement gains	(7,551		)		—				(7,551		)

	General and administrative expenses	29,507				1,753				31,260

	Depreciation and amortization expenses	37,394				5,857				43,251

	Loss on asset disposals and impairments	177				—				177

	Total Costs and Expenses	185,319				39,440				224,759

	OPERATING INCOME (LOSS)	118,734				(38,017		)		80,717

	Interest and financing costs, net	(39,582		)		—				(39,582		)

	Interest income	502				—				502

	NET INCOME (LOSS)	79,654				(38,017		)		41,637

	Loss attributable to Predecessors	—				38,017				38,017

	Net income attributable to partners	$	79,654			$	—			$	79,654

	The following tables present our unaudited results of operations disaggregated to present results relating to the Partnership and the Predecessors for the Los Angeles Logistics Assets Acquisition from June 1, 2013 through December 6, 2013 and the total amounts included in our combined consolidated financial statements each of the three month periods ending December 31, 2013, September 30, 2013 and June 30, 2013.

	Combined Consolidated Statement of Operations for the Three Months Ended December 31, 2013
	(Unaudited)


		Tesoro Logistics LP (Partnership)				Predecessors				Total Tesoro Logistics LP

		(Dollars in thousands)
	REVENUES

	Affiliate	$	84,105			$	—			$	84,105

	Third-party	14,674				502				15,176

	Total Revenues	98,779				502				99,281

	COSTS AND EXPENSES
	Operating and maintenance expenses	41,064				11,119				52,183

	Imbalance settlement gains	(1,392		)		—				(1,392		)

General and administrative expenses	9,296				767				10,063

Depreciation and amortization expenses	13,947				1,952				15,899

Total Costs and Expenses	62,915				13,838				76,753

OPERATING INCOME (LOSS)	35,864				(13,336		)		22,528

Interest and financing costs, net	(15,123		)		—				(15,123		)

Interest income	9				—				9

NET INCOME (LOSS)	20,750				(13,336		)		7,414

Loss attributable to Predecessors	—				13,336				13,336

Net income attributable to partners	$	20,750			$	—			$	20,750



Combined Consolidated Statement of Operations for the Three Months Ended September 30, 2013
(Unaudited)


	Tesoro Logistics LP (Partnership)				Predecessors				Total Tesoro Logistics LP
	(Dollars in thousands)
REVENUES
Affiliate	$	78,958			$	—			$	78,958

Third-party	14,819				691				15,510

Total Revenues	93,777				691				94,468

COSTS AND EXPENSES
Operating and maintenance expenses	41,004				16,057				57,061

Imbalance settlement gains	(1,159		)		—				(1,159		)

General and administrative expenses	7,554				739				8,293

Depreciation and amortization expenses	13,028				2,929				15,957

Loss on asset disposals and impairments	13				—				13

Total Costs and Expenses	60,440				19,725				80,165

OPERATING INCOME (LOSS)	33,337				(19,034		)		14,303

Interest and financing costs, net	(12,284		)		—				(12,284		)

Interest income	—				—				—

NET INCOME (LOSS)	21,053				(19,034		)		2,019

Loss attributable to Predecessors	—				19,034				19,034

Net income attributable to partners	$	21,053			$	—			$	21,053


Combined Consolidated Statement of Operations for the Three Months Ended June 30, 2013
(Unaudited)


	Tesoro Logistics LP (Partnership)				Predecessors				Total Tesoro Logistics LP
	(Dollars in thousands)
REVENUES
Affiliate	$	54,102			$	—			$	54,102

Third-party	5,773				230				6,003

Total Revenues	59,875				230				60,105

COSTS AND EXPENSES
Operating and maintenance expenses	24,235				4,654				28,889

Imbalance settlement gains	(2,576		)		—				(2,576		)

General and administrative expenses	6,604				247				6,851

Depreciation and amortization expenses	6,338				976				7,314

Total Costs and Expenses	34,601				5,877				40,478

OPERATING INCOME (LOSS)	25,274				(5,647		)		19,627

Interest and financing costs, net	(6,571		)		—				(6,571		)

Interest income	470				—				470

NET INCOME (LOSS)	19,173				(5,647		)		13,526

Loss attributable to Predecessors	—				5,647				5,647

Net income attributable to partners	$	19,173			$	—			$	19,173

RelatedParty_Transactions_Tabl

Related-Party Transactions (Tables)

12 Months Ended

Dec. 31, 2013

Related Party Transactions [Abstract]

Commercial arrangements

These commercial agreements with Tesoro include:

Initiation Date

Term

Renewals

Termination Provisions

Refinery Shutdown Notice Period (a)

Force Majeure

Transportation Services Agreement (High Plains Pipeline System)

Apr-11

10 years

2 x 5 years

12 months

TLLP can declare (unilateral)

Second Amended and Restated Trucking Transportation Services Agreement (High Plains System)

Apr-11

5 years

1 x 5 years

Second Amended and Restated Master Terminalling Services Agreement

Apr-11

10 years

2 x 5 years

Salt Lake City Storage and Transportation Services Agreement

Apr-11

10 years

2 x 5 years

Amorco Terminal Use and Throughput Agreement (Martinez Marine)

Apr-12

10 years

2 x 5 years

Anacortes Track Use and Throughput Agreement

Nov-12

10 years

2 x 5 years

N/A

Carson Storage Services Agreement

Jun-13

10 years

2 x 5 years

Amended and Restated Master Terminalling Services Agreement - Southern California

Jun-13

10 years

2 x 5 years

Long Beach Storage Services Agreement

Dec-13

10 years

2 x 5 years

Transportation Services Agreement (SoCal Pipelines)

Dec-13

10 years

2 x 5 years

Carson Coke Handling Services Agreement

Dec-13

10 years

2 x 5 years

Amended and Restated Long Beach Berth Access Use and Throughput Agreement (b)

Dec-13

10 years

2 x 5 years

Long Beach Berth Throughput Agreement (b)

Dec-13

10 years

2 x 5 years

Long Beach Pipeline Throughput Agreement

Dec-13

10 years

2 x 5 years

____________

(a)

Fixed minimum volumes remain in effect during routine turnarounds.

(b)

Agreement gives Tesoro the option to renew for two five-year terms, or Tesoro may modify the term of the agreements to a twenty-year term by providing notice in accordance with each agreement.

Schedule of Related Party Transactions

A summary of revenue and expense transactions with Tesoro, including expenses directly charged and allocated to our Predecessors, are as follows (in thousands):

Year Ended December 31,

2013

2012

2011

Revenues

265,057

142,667

77,443

Operating and maintenance expenses (a)

58,748

15,397

26,735

General and administrative expenses

19,358

12,624

8,165

____________

Net_Income_Per_Unit_Tables

Net Income Per Unit (Tables)	12 Months Ended
	Dec. 31, 2013
Net Income (Loss), Per Outstanding Limited Partnership and General Partnership Unit, Basic and Diluted, Net of Tax [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted	'
	The calculation of net income per unit is as follows (in thousands, except unit and per unit amounts):


		Year Ended December 31,
		2013			2012			2011
	Net income attributable to partners	$	79,654		$	56,791		$	34,568

	General partner’s distributions (including IDRs) (a)	(13,096		)	(2,839		)	(597		)
	Limited partners’ distributions on common units	(70,461		)	(35,666		)	(14,603		)
	Limited partner’s distributions on subordinated units	(32,188		)	(26,162		)	(14,603		)
	Distributions less than (greater than) earnings	$	(36,091	)	$	(7,876	)	$	4,765


	General partner’s earnings:
	Distributions (including IDRs) (a)	$	13,096		$	2,839		$	597

	Allocation of distributions less than (greater than) earnings	(719		)	(155		)	95

	Total general partner’s earnings	$	12,377		$	2,684		$	692


	Limited partners’ earnings on common units:
	Distributions	$	70,461		$	35,666		$	14,603

	Allocation of distributions less than (greater than) earnings	(23,842		)	(4,025		)	2,335

	Total limited partners’ earnings on common units	$	46,619		$	31,641		$	16,938


	Limited partner’s earnings on subordinated units:
	Distributions	$	32,188		$	26,162		$	14,603

	Allocation of distributions less than (greater than) earnings	(11,530		)	(3,696		)	2,335

	Total limited partner’s earnings on subordinated units	$	20,658		$	22,466		$	16,938


	Weighted average limited partner units outstanding:
	Common units - basic	31,545,935			16,614,668			15,254,890

	Common unit equivalents	72,499			94,282			27,476

	Common units - diluted	31,618,434			16,708,950			15,282,366


	Subordinated units - basic and diluted	15,254,890			15,254,890			15,254,890


	Net income per limited partner unit (b):

	Common - basic	$	1.48		$	1.9		$	1.11

	Common - diluted	$	1.47		$	1.89		$	1.11

	Subordinated - basic and diluted	$	1.35		$	1.47		$	1.11

	____________



	(a)	General partner’s distributions (including IDRs) consist of the 2% general partner interest and IDRs, which entitle the general partner to receive increasing percentages, up to 50%, of quarterly distributions in excess of $0.388125 per unit per quarter. See Note K for further discussion related to IDRs.

	(b)	We base our calculation of net income per unit, including the allocation of distributions greater than earnings, on the weighted-average number of common and subordinated limited partner units outstanding during the period. Therefore, as a result of the equity offerings in October 2012, January 2013 and November 2013 and the common units issued to Tesoro in the Los Angeles Terminal Assets Acquisition and the Los Angeles Logistics Assets Acquisition, net income per common and subordinated limited partner units will not agree during the years ended December 31, 2013 and 2012. See Note K for additional information regarding the equity offerings.

Property_Plant_and_Equipment_T

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment	'
	Property, plant and equipment, at cost, is as follows (in thousands):


		December 31,			December 31,
		2013			2012
	Crude Oil Gathering	$	172,114		$	116,744

	Terminalling and Transportation	1,330,150			254,381

	Other	1,237			—

	Property, Plant and Equipment	1,503,501			371,125

	Accumulated depreciation	(135,200		)	(96,753		)
	Net Property, Plant and Equipment	$	1,368,301		$	274,372

Other_Current_Liabilities_Tabl

Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2013
Other Liabilities, Current [Abstract]	'
Schedule of Other Current Liabilities	'
	Other current liabilities are as follows (in thousands):


		December 31,		December 31,
		2013		2012
	Taxes other than income taxes	$	3,071	$	1,417

	Utilities	2,455		618

	Current maturities of long term debt	323		110

	Other	1,014		950

	Total Other Current Liabilities	$	6,863	$	3,095

Debt_Tables

Debt (Tables)	12 Months Ended
Debt (Tables)	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Schedule of Debt	'
	Our total debt at December 31, 2013 and 2012 was comprised of the following (in thousands):


	Debt, including current maturities:	December 31,				December 31,
	Debt, including current maturities:	2013				2012
	Revolving Credit Facility	$	—			$	—
	Revolving Credit Facility	$	—			$	—
	5.875% Senior Notes due 2020 (a)	605,598				350,000
	5.875% Senior Notes due 2020 (a)	605,598				350,000
	6.125% Senior Notes due 2021	550,000				—
	6.125% Senior Notes due 2021	550,000				—
	Capital lease obligations	8,745				4,032
	Capital lease obligations	8,745				4,032
	Total Debt	1,164,343				354,032
	Total Debt	1,164,343				354,032
	Current maturities	(323		)		(110		)
	Debt, less current maturities	$	1,164,020			$	353,922
	Debt, less current maturities	$	1,164,020			$	353,922
	____________

	(a)	Includes an unamortized premium of $5.6 million in 2013.
Schedule of Line of Credit Facilities	'
	As of December 31, 2013, our Revolving Credit Facility was subject to the following:


	Credit Facility		30 day Eurodollar (LIBOR) Rate		Eurodollar Margin		Base Rate		Base Rate Margin	Commitment Fee
	Credit Facility		30 day Eurodollar (LIBOR) Rate		Eurodollar Margin		Base Rate		Base Rate Margin	(unused portion)
	Revolving Credit Facility (b)		0.17%		2.50%		3.25%		1.50%	0.50%
	____________
	(b) We have the option to elect if the borrowings will bear interest at either, a base rate plus the base rate margin or a Eurodollar rate, for the applicable period, plus the Eurodollar margin at the time of the borrowing. The applicable margin varies based upon a certain leverage ratio, as defined by the Revolving Credit Facility. We also incur commitment fees for the unused portion of the Revolving Credit Facility at an annual rate. Letters of credit outstanding under the Revolving Credit Facility incur fees at the Eurodollar margin rate.
Schedule of Future Minimum Lease Payments for Capital Leases	'
	Future minimum annual lease payments, including interest, as of December 31, 2013 for the capital lease were (in thousands):


	2014	$	884
	2014	$	884
	2015	853
	2015	853
	2016	890
	2016	890
	2017	896
	2017	896
	2018	969
	2018	969
	Thereafter	9,175
	Thereafter	9,175
	Total minimum lease payments	13,667
	Total minimum lease payments	13,667
	Less amount representing interest	(4,922		)
	Capital lease obligations	$	8,745
	Capital lease obligations	$	8,745

Commitments_and_Contingencies_1

Commitments and Contingencies (Tables)	12 Months Ended
Commitments and Contingencies (Tables)	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of Commitments	'
	Future minimum annual payments applicable to all non-cancellable operating leases and purchase obligations as of December 31, 2013 are as follows (in thousands):


		Payments Due by Period
		2014			2015			2016		2017		2018		Thereafter		Total
	Operating leases	$	5,790		$	5,213		$	5,084	$	4,321	$	3,104	$	34,066	$	57,578
	Operating leases	$	5,790		$	5,213		$	5,084	$	4,321	$	3,104	$	34,066	$	57,578
	Purchase obligations	12,087			8,631			7,228		7,228		7,228		4,027		46,429
	Purchase obligations	12,087			8,631			7,228		7,228		7,228		4,027		46,429
	Total	$	17,877		$	13,844		$	12,312	$	11,549	$	10,332	$	38,093	$	104,007
	Total	$	17,877		$	13,844		$	12,312	$	11,549	$	10,332	$	38,093	$	104,007
Environmental Liabilities	'
	Changes in our environmental liabilities for the years ended December 31, 2013 and 2012 were as follows (in thousands):


		2013			2012
		2013			2012
	Balance at beginning of year	$	—		$	3,932
	Balance at beginning of year	$	—		$	3,932
	Additions	15,546			—
	Additions	15,546			—
	Liabilities assumed in the Northwest Products System Acquisition	16,600			—
		16,600			—
	Expenditures	(7,706		)	—
	Expenditures	(7,706		)	—
	Liabilities not assumed by Tesoro Logistics LP	—			(3,932		)
	Liabilities not assumed by Tesoro Logistics LP	—			(3,932		)
	Balance at end of year	$	24,440		$	—
	Balance at end of year	$	24,440		$	—

Equity_Tables

Equity (Tables)	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
Schedule of Partners' Capital	'
	The table below summarizes the changes in the number of units outstanding through December 31, 2013 (in units). There were no units outstanding prior to our Initial Offering in April 2011.


		Common			Subordinated			General Partner			Total

	Units issued in initial public offering in April 2011	15,254,890			15,254,890			622,649			31,132,429

	Balance at December 31, 2011	15,254,890			15,254,890			622,649			31,132,429

	Units issued in the Martinez Marine Terminal Acquisition	206,362			—			4,212			210,574

	Units issued in the Long Beach Assets Acquisition	462,825			—			9,446			472,271

	Units issued in the Anacortes Rail Facility Acquisition	309,838			—			93,289			403,127

	Issuance of units in October 2012 equity offering (a)	4,255,000			—			—			4,255,000

	Unit-based compensation awards (b)	6,339			—			—			6,339

	Balance at December 31, 2012	20,495,254			15,254,890			729,596			36,479,740

	Issuance of units in January 2013 equity offering (c)	9,775,000			—			199,490			9,974,490

	Units issued for the LA Terminal Assets Acquisition	1,445,561			—			29,501			1,475,062

	Issuance of units in November 2013 equity offering (d)	6,300,000			—			—			6,300,000

	Units issued for the LA Logistics Assets Acquisition	1,126,348			—			151,695			1,278,043

	Unit-based compensation awards (b)	6,753			—			—			6,753

	Balance at December 31, 2013	39,148,916			15,254,890			1,110,282			55,514,088

	____________

	(a)	On October 5, 2012, we closed a registered public offering of 4,255,000 common units representing limited partner interests, at a public offering price of $41.80 per unit. We used a significant portion of the net proceeds of $170.5 million, including the proceeds from the exercise of the underwriters’ over-allotment option, for the Anacortes Rail Facility Acquisition.

	(b)	Unit-based compensation awards are presented net of 1,306 and 654 units withheld for taxes as of December 31, 2013 and 2012, respectively.

	(c)	On January 14, 2013, we closed the January 2013 Equity Offering of 9,775,000 common units representing limited partner interests, at a public offering price of $41.70 per unit. We initially used the net proceeds of $391.6 million, including the proceeds from the exercise of the underwriters’ over-allotment option, to make short-term liquid investments and then applied a significant portion of the proceeds to fund the Northwest Products System Acquisition. In addition, as a result of the January 2013 Equity Offering, TLGP contributed $8.3 million in exchange for 199,490 general partner units to maintain a 2% general partnership interest.

	(d)	On November 22, 2013, we closed the November 2013 Equity Offering of 6,300,000 common units representing limited partner interests, at a public offering price of $51.05 per unit. We initially used the net proceeds of $309.9 million to make short-term liquid investments and then used the net proceeds to fund a portion of the Los Angeles Logistics Assets Acquisition.
Schedule Of Calculation Of Net Income Applicable To Partners	'
	The following table presents the allocation of the general partner’s interest in net income (in thousands, except percentage of ownership interest):


		Year Ended December 31,
		2013				2012				2011
	Net income attributable to partners	$	79,654			$	56,791			$	34,568

	General partner’s IDRs	(10,782		)		(1,586		)		—

	Net income available to partners	$	68,872			$	55,205			$	34,568

	General partner’s ownership interest	2		%		2		%		2		%
	General partner’s allocated interest in net income	$	1,371			$	1,088			$	692

	General partner’s IDRs	10,782				1,586				—

	Total general partner’s interest in net income	$	12,153			$	2,674			$	692

Schedule of Incentive Distributions Made to General Partners by Distribution	'
	The following table illustrates the percentage allocations of available cash from operating surplus between the unitholders and our general partner based on the specified target distribution levels. The amounts set forth under marginal percentage interest in distributions are the percentage interests of our general partner and the unitholders in any available cash from operating surplus we distribute up to and including the corresponding amount in the column total quarterly distribution per unit target amount. The percentage interests shown for our unitholders and our general partner for the minimum quarterly distribution are also applicable to quarterly distribution amounts that are less than the minimum quarterly distribution. For illustrative purposes, the percentage interests set forth below for our general partner assume that there are no arrearages on common units, our general partner has contributed any additional capital necessary to maintain its 2% general partner interest and that our general partner owns all of the IDRs.


		Total quarterly distribution per unit target amount			Marginal percentage interest in distributions
					Unitholders		General Partner		Incentive Distribution Rights
	Minimum Quarterly Distribution	$0.34			98%		2%		—
	First Target Distribution	Above $0.337500 up to $0.388125			98%		2%		—
	Second Target Distribution	Above $0.388125 up to $0.421875			85%		2%		13%
	Third Target Distribution	Above $0.421875 up to $0.506250			75%		2%		23%
	Thereafter	Above $0.506250			50%		2%		48%
Schedule of Distributions Made to Members or Limited Partners, by Distribution	'
	The allocation of total quarterly cash distributions to general and limited partners is as follows for the years ended December 31, 2013, 2012 and 2011 (in thousands). Our distributions are declared subsequent to quarter end; therefore, the following table represents total cash distributions applicable to the period in which the distributions are earned.


		Year Ended December 31,
		2013				2012				2011
	General partner’s distributions:
	General partner’s distributions	$	2,314			$	1,253			$	597

	General partner’s IDRs	10,782				1,586				—

	Total general partner’s distributions	$	13,096			$	2,839			$	597


	Limited partners’ distributions:
	Common	$	70,461			$	35,666			$	14,603

	Subordinated	32,188				26,162				14,603

	Total limited partners’ distributions	102,649				61,828				29,206

	Total Cash Distributions	$	115,745			$	64,667			$	29,803

EquityBased_Compensation_Table

Equity-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Disclosure of Unit-based Compensation Arrangements by Unit-based Payment Award	'
	Unit-based compensation expense related to the Partnership that was included in our combined consolidated statements of operations was as follows (in thousands):


		Year Ended December 31,
		2013				2012			2011
	Performance phantom units	$	1,720			$	961		$	333

	Service phantom units	196				230			146

	Total Unit-Based Compensation Expense	$	1,916			$	1,191		$	479

Schedule Of Unit-based Compensation, Performance Units Activity	'
	A summary of our performance phantom unit award activity for the year ended December 31, 2013, is set forth below:


		Number of Performance Phantom Units			Weighted-Average Grant Date Fair Value
	Nonvested at January 1, 2013	72,800			$	36.06

	Granted	66,000			42.7

	Vested	(34,963	)		32.99

	Forfeited	(3,837	)		36.22

	Nonvested at December 31, 2013	100,000			41.51

Schedule of Weighted Average Assumptions	'
	A summary of weighted average assumptions as of the grant date is presented below:


		2013				2012			2011
	Expected volatility	23		%		30		%	41		%
	Expected forfeiture rate	—		%		—		%	—		%
	Risk-free interest rate	0.37		%		0.34		%	0.79		%
	Unit price on date of grant	$	46.08			$	33.38		$	23.11

Schedule Of Unit-based Compensation, Service Units Activity	'
	A summary of our service phantom unit award activity for the year ended December 31, 2013 is set forth below:


		Number of Service Phantom Units			Weighted-Average Grant Date Fair Value
	Nonvested at January 1, 2013	9,293			$	29.33

	Granted	3,654			49.07

	Vested	(8,059	)		30.28

	Nonvested at December 31, 2013	4,888			42.51

Supplemental_Cash_Flow_Informa1

Supplemental Cash Flow Information Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2013
Supplemental Cash Flow Elements [Abstract]	'
Schedule of Cash Flow, Supplemental Disclosures	'
	Supplemental disclosure of non-cash activities is as follows (in thousands):


		Year Ended December 31,
		2013		2012			2011
	Sponsor contributions of assets acquired to the Predecessors	$	701,474	$	—		$	—

	Assets received for deposit paid in prior period	40,000		—			—

	Capital expenditures included in accounts payable at period end	11,473		5,025			4,283

	Capital lease obligation recorded	5,026		4,032			—

	Predecessors’ net liabilities not assumed by Tesoro Logistics LP	15,076		2,174			4,389

	Transfer of property, plant and equipment (to) from Sponsor, net of accumulated depreciation	—		(1,017		)	4,399

	Receivable from affiliate for capital expenditures	643		359			3,069

Segment_Disclosures_Tables

Segment Disclosures (Tables)	12 Months Ended
	Dec. 31, 2013
Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]	'
Schedule of Segment Reporting Information, by Segment	'
	Segment information is as follows (in thousands):


		Year Ended December 31,
		2013				2012				2011
	REVENUES
	Crude Oil Gathering:
	Affiliate (a)	$	87,668			$	71,934			$	44,570

	Third-party	2,099				498				389

	Total Crude Oil Gathering	89,767				72,432				44,959

	Terminalling and Transportation:
	Affiliate (a)	177,389				70,733				32,873

	Third-party	38,320				13,674				9,505

	Total Terminalling and Transportation	215,709				84,407				42,378

	Total Segment Revenues	$	305,476			$	156,839			$	87,337


	OPERATING AND MAINTENANCE EXPENSES
	Crude Oil Gathering	$	51,478			$	44,477			$	27,691

	Terminalling and Transportation	106,144				28,292				26,611

	Total Segment Operating and Maintenance Expenses	$	157,622			$	72,769			$	54,302


	IMBALANCE SETTLEMENT GAINS
	Crude Oil Gathering	$	(2,145	)		$	(4,703	)		$	(3,970	)
	Terminalling and Transportation	(5,406		)		(4,983		)		(3,183		)
	Total Segment Imbalance Settlement Gains	$	(7,551	)		$	(9,686	)		$	(7,153	)

	GENERAL AND ADMINISTRATIVE EXPENSES
	Crude Oil Gathering	$	3,010			$	2,875			$	1,304

	Terminalling and Transportation	10,833				3,131				2,352

	Total Segment General and Administrative Expenses	$	13,843			$	6,006			$	3,656


	DEPRECIATION AND AMORTIZATION EXPENSES
	Crude Oil Gathering	$	4,085			$	3,383			$	3,141

	Terminalling and Transportation	39,166				9,674				8,136

	Total Segment Depreciation and Amortization Expenses	$	43,251			$	13,057			$	11,277


	(GAIN) LOSS ON ASSET DISPOSALS AND IMPAIRMENTS
	Crude Oil Gathering	$	—			$	—			$	(10	)

	Terminalling and Transportation	177				535				36

	Total Segment Loss on Asset Disposals and Impairments	$	177			$	535			$	26


	OPERATING INCOME
	Crude Oil Gathering	$	33,339			$	26,400			$	16,803

Terminalling and Transportation	64,795				47,758				8,426

Total Segment Operating Income	98,134				74,158				25,229

Unallocated general and administrative expenses	(17,417		)		(9,707		)		(5,120		)
Interest and financing costs, net	(39,582		)		(8,992		)		(1,610		)
Interest income	502				48				—

NET INCOME	$	41,637			$	55,507			$	18,499

____________


(a) Our Predecessors did not record revenue for transactions with Tesoro in the Terminalling and Transportation segment or for trucking services in the Crude Oil Gathering segment for the TLLP Predecessor prior to the Initial Offering or for assets acquired in the Acquisitions from Tesoro prior to the effective date of each acquisition. Our FERC and NDPSC regulated pipelines were our sole source of predecessor affiliate revenues in the Crude Oil Gathering segment.
Capital expenditures by operating segment were as follows (in thousands):


	Year Ended December 31,
	2013				2012				2011
Capital Expenditures
Crude Oil Gathering	$	51,538			$	17,014			$	5,546

Terminalling and Transportation	27,071				74,338				13,140

Total Capital Expenditures	$	78,609			$	91,352			$	18,686


Total identifiable assets by operating segment were as follows (in thousands):


	December 31,
	2013				2012				2011
Identifiable Assets
Crude Oil Gathering	$	154,583			$	87,194			$	72,795

Terminalling and Transportation	1,298,073				205,246				140,323

Other	49,656				70,738				20,691

Total Identifiable Assets	$	1,502,312			$	363,178			$	233,809

Quarterly_Financial_Data_Unaud1

Quarterly Financial Data (Unaudited) Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]	'
Schedule of Quarterly Financial Data (Unaudited)	'


		Quarters
		First		Second		Third		Fourth		Total Year
	2013	(Dollars in thousands, except per unit amounts)
	Total Revenues	$	51,622	$	60,105	$	94,468	$	99,281	$	305,476

	Operating and Maintenance Expenses	19,489		28,889		57,061		52,183		157,622

	Operating Income	24,259		19,627		14,303		22,528		80,717

	Net Income	18,678		13,526		2,019		7,414		41,637

	Limited partners’ interest in net income	17,142		17,195		17,490		15,674		67,501

	Net Income per limited partner unit (a):
	Common - basic	0.4		0.38		0.37		0.33		1.48

	Common - diluted	0.4		0.38		0.37		0.33		1.47

	Subordinated - basic and diluted	0.37		0.36		0.37		0.26		1.35

	2012
	Total Revenues	$	28,263	$	36,885	$	43,953	$	47,738	$	156,839

	Operating and Maintenance Expenses	15,576		16,566		20,541		20,086		72,769

	Operating Income	8,555		16,265		18,351		21,280		64,451

	Net Income	8,044		15,226		16,541		15,696		55,507

	Limited partners’ interest in net income	11,326		12,721		14,736		15,334		54,117

	Net Income per limited partner unit (a):
	Common - basic	0.37		0.41		0.55		0.53		1.9

	Common - diluted	0.37		0.41		0.54		0.53		1.89

	Subordinated - basic and diluted	0.37		0.41		0.41		0.3		1.47

	____________
	(a) The sum of four quarters may not equal annual results due to rounding or the quarterly number of shares outstanding.

Description_of_Business_and_Su2

Description of Business and Summary of Significant Accounting Policies (Details) (USD $)

12 Months Ended

0 Months Ended

1 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Nov. 22, 2013

Jan. 14, 2013

Oct. 05, 2012

Apr. 30, 2011

Dec. 31, 2013

Common

Products Terminal

Crude oil gathering system

Rail car unloading facility

Marine terminals

Crude oil and refined products pipeline

Petroleum Coke Handling and Storage Facility

Los Angeles Logistics Assets

Los Angeles Terminal Assets

Northwest Products System

Martinez Marine Terminal Acquisition

Long Beach Assets Acquisition

Anacortes Rail Facility Acquisition

Los Angeles Logistics Assets

facility

system

facility

terminals

facility

terminals

facility

terminals

Marine terminals

Minimum

terminals

Crude oil and refined products pipeline

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Initial public offering date

26-Apr-11

Segment Reporting Information

Allowance for doubtful accounts receivable

$75,000

Goodwill

$8,738,000

Effective date of acquisition

6-Dec-13

1-Jun-13

19-Jun-13

1-Apr-12

14-Sep-12

15-Nov-12

Common units sold to the public (units)

6,300,000

9,775,000

4,255,000

14,950,000

Number of assets (assets)

Number of Miles

100

Percentage of revenue from Tesoro

87.00%

91.00%

89.00%

Significant_Accounting_Policie

Significant Accounting Policies (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Maximum	Minimum
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'	'	'
Cash equivalents maturity period (months)	'	'	'3 months	'
Percent of trade payables outstanding	'	'	1.00%	'
Percent of trade receivables outstanding	'	'	2.00%	'
Financial instruments, outstanding term	'	'	'	'90 days
Debt, fair Value	$1,200	$368.70	'	'
Debt, Carrying Value	$1,200	$354	'	'

Description_of_Business_and_Su3

Description of Business and Summary of Significant Accounting Policies, continued (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
	claims	claims	Dec. 31, 2011
Property, Plant and Equipment	'	'	'
Environmental liability insurance deductible	$1,000,000	'	'
Pollution liabilities insurance coverage loss limit	25,000,000	'	'
Allowance for doubtful accounts receivable	75,000	0	'
Impairment of long-lived assets	0	0	0
Amortization of deferred issuance costs	2,100,000	1,100,000	'
Number of outstanding lawsuits, administrative proceedings and governmental investigations (claims)	0	0	'
Deferred revenue related to shortfall billings	$700,000	$300,000	'
Length of time to apply shortfall payments (months)	'3 months	'	'
Crude oil	'	'	'
Property, Plant and Equipment	'	'	'
Percent retained for volume losses	0.20%	'	'
Refined products	'	'	'
Property, Plant and Equipment	'	'	'
Percent retained for volume losses	0.25%	'	'
Minimum	'	'	'
Property, Plant and Equipment	'	'	'
Property, plant and equipment, estimated useful life (years)	'1 year	'	'
Maximum	'	'	'
Property, Plant and Equipment	'	'	'
Property, plant and equipment, estimated useful life (years)	'30 years	'	'
Cash equivalents maturity period (months)	'3 months	'	'
Northwest Products System	'	'	'
Property, Plant and Equipment	'	'	'
Percent retained for volume losses	0.25%	'	'

Acquisitions_Acquisitions_2013

Acquisitions Acquisitions, 2013 Acquisitions (Details) (USD $)

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Jun. 19, 2013

Dec. 31, 2013

Los Angeles Terminal Assets

Los Angeles Logistics Assets

Northwest Products System

Diesel pipeline release liability

Northwest Products System

terminals

Common

General Partner

Northwest Products System

Refined Products Terminals

facility

Acquisition

Accrual for Environmental Loss Contingencies, Increase (Decrease) for Acquisitions and Divestitures

$16,600,000

Effective date of acquisition

1-Jun-13

6-Dec-13

19-Jun-13

Sublease Rights Agreement Option Term (years)

'5 years

Purchase price

640,000,000

650,000,000

354,800,000

Cash consideration

1,129,000,000

418,500,000

544,000,000

585,000,000

Equity Instruments, Offering Date

22-Nov-13

14-Jan-13

Equity consideration, value

96,000,000

65,000,000

Equity consideration, number of units (units)

1,445,561

29,501

Number of assets (assets)

Years to identify conditions after the date of purchase (years)

'5 years

'10 years

Deposit

40,000,000

Chevron environmental remediation indemnification period (years)

'2 years

Boise Terminal Assets Agreement selling price

9,800,000

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net

Prepayments and other

208,000

53,000

Property, plant and equipment

400,000,000

299,245,000

358,362,000

Goodwill

8,738,000

Other noncurrent assets

4,500,000

Accrued environmental liabilities

-11,900,000

Other current liabilities

-296,000

Other noncurrent liabilities

-4,700,000

Capital lease obligation

-1,185,000

Preliminary fair value of assets

399,023,000

299,245,000

Total purchase price

354,757,000

Environmental liability accrual

24,440,000

3,932,000

Accrued Environmental Loss Contingencies, Current

19,741,000

8,000,000

11,900,000

Accrued Environmental Loss Contingencies, Noncurrent

4,700,000

Business Acquisition, Pro Forma Information

Revenues

327,215,000

206,648,000

131,340,000

Net Income

46,477,000

66,516,000

23,379,000

Net Income Attributable To Partners

$84,494,000

$67,800,000

$39,448,000

Common - basic

$1.56

$1.59

$0.96

Common - diluted

$1.56

$1.58

$0.96

Subordinated - basic and diluted

$1.46

$1.49

$0.96

Acquisitions_2012_Acquisitions

Acquisitions, 2012 Acquisitions (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Acquisition	'	'
Cash consideration	$1,129	$418.50
Common carrier products pipeline	'	'
Acquisition	'	'
Number of assets (assets)	1	'
Jet fuel pipeline	'	'
Acquisition	'	'
Number of assets (assets)	1	'
Refined Products Terminals \| Northwest Products System	'	'
Acquisition	'	'
Number of assets (assets)	3	'
Long Beach Assets Acquisition	'	'
Acquisition	'	'
Effective date of acquisition	14-Sep-12	'
2013 Acquisitions from Tesoro	'	'
Acquisition	'	'
Years to identify conditions after the date of purchase (years)	'5 years	'
Business Combination, Pro Forma Information, Disclosure Impracticable	'We have not provided disclosure of pro forma revenues and earnings as if the 2013 Acquisitions from Tesoro had been operating prior to June 1, 2013 as part of our operations during all periods presented in these financial statements. BP managed and operated the Los Angeles Terminal Assets and the Los Angeles Logistics Assets as part of its refining operations, and historical U.S. GAAP financial information specific to the these assets is not available. As a result, preparing pro forma information was determined to be impracticable.	'

Acquisitions_Post_Acquisition_

Acquisitions, Post Acquisition Information (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013
2013 Acquisitions from Tesoro	'
Acquisition	'
Total revenues	$62,446
Net income attributable to partners	23,798
Costs associated with the acquisition (a)	2,879	[1]
Northwest Products System	'
Acquisition	'
Total revenues	28,465
Net income attributable to partners	2,033
Costs associated with the acquisition (a)	$3,544	[1]

[1]	Costs associated with the acquisitions are included in the general and administrative expenses of TLLP in our combined consolidated statements of operations.

Acquisitions_Income_Statements

Acquisitions Income Statements (Details) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
REVENUES	'	'	'	'	'	'	'	'	'	'	'
Affiliate	$84,105	$78,958	$54,102	'	'	'	'	'	$265,057	$142,667	$77,443
Third-party	15,176	15,510	6,003	'	'	'	'	'	40,419	14,172	9,894
Total Revenues	99,281	94,468	60,105	51,622	47,738	43,953	36,885	28,263	305,476	156,839	87,337
COSTS AND EXPENSES	'	'	'	'	'	'	'	'	'	'	'
Operating and maintenance expenses	52,183	57,061	28,889	19,489	20,086	20,541	16,566	15,576	157,622	72,769	54,302
Imbalance settlement gains	-1,392	-1,159	-2,576	'	'	'	'	'	-7,551	-9,686	-7,153
General and administrative expenses	10,063	8,293	6,851	'	'	'	'	'	31,260	15,713	8,776
Depreciation and amortization expenses	15,899	15,957	7,314	'	'	'	'	'	43,251	13,057	11,277
Loss on asset disposals and impairments	'	13	'	'	'	'	'	'	177	535	26
Total Costs and Expenses	76,753	80,165	40,478	'	'	'	'	'	224,759	92,388	67,228
Operating Income (Loss)	22,528	14,303	19,627	24,259	21,280	18,351	16,265	8,555	80,717	64,451	20,109
Interest and financing costs, net	-15,123	-12,284	-6,571	'	'	'	'	'	39,582	8,992	1,610
Interest income	9	0	470	'	'	'	'	'	502	48	0
Net Income	7,414	2,019	13,526	18,678	15,696	16,541	15,226	8,044	41,637	55,507	18,499
Loss attributable to Predecessors	13,336	19,034	5,647	'	'	'	'	'	38,017	1,284	16,069
Net income attributable to partners	20,750	21,053	19,173	'	'	'	'	'	79,654	56,791	34,568
Tesoro Logistics LP	'	'	'	'	'	'	'	'	'	'	'
REVENUES	'	'	'	'	'	'	'	'	'	'	'
Affiliate	84,105	78,958	54,102	'	'	'	'	'	265,057	'	'
Third-party	14,674	14,819	5,773	'	'	'	'	'	38,996	'	'
Total Revenues	98,779	93,777	59,875	'	'	'	'	'	304,053	'	'
COSTS AND EXPENSES	'	'	'	'	'	'	'	'	'	'	'
Operating and maintenance expenses	41,064	41,004	24,235	'	'	'	'	'	125,792	'	'
Imbalance settlement gains	-1,392	-1,159	-2,576	'	'	'	'	'	-7,551	'	'
General and administrative expenses	9,296	7,554	6,604	'	'	'	'	'	29,507	'	'
Depreciation and amortization expenses	13,947	13,028	6,338	'	'	'	'	'	37,394	'	'
Loss on asset disposals and impairments	'	13	'	'	'	'	'	'	177	'	'
Total Costs and Expenses	62,915	60,440	34,601	'	'	'	'	'	185,319	'	'
Operating Income (Loss)	35,864	33,337	25,274	'	'	'	'	'	118,734	'	'
Interest and financing costs, net	-15,123	-12,284	-6,571	'	'	'	'	'	-39,582	'	'
Interest income	9	0	470	'	'	'	'	'	502	'	'
Net Income	20,750	21,053	19,173	'	'	'	'	'	79,654	'	'
Loss attributable to Predecessors	0	0	0	'	'	'	'	'	0	'	'
Net income attributable to partners	20,750	21,053	19,173	'	'	'	'	'	79,654	'	'
Los Angeles Logistics Assets	'	'	'	'	'	'	'	'	'	'	'
REVENUES	'	'	'	'	'	'	'	'	'	'	'
Affiliate	0	0	0	'	'	'	'	'	0	'	'
Third-party	502	691	230	'	'	'	'	'	1,423	'	'
Total Revenues	502	691	230	'	'	'	'	'	1,423	'	'
COSTS AND EXPENSES	'	'	'	'	'	'	'	'	'	'	'
Operating and maintenance expenses	11,119	16,057	4,654	'	'	'	'	'	31,830	'	'
Imbalance settlement gains	0	0	0	'	'	'	'	'	0	'	'
General and administrative expenses	767	739	247	'	'	'	'	'	1,753	'	'
Depreciation and amortization expenses	1,952	2,929	976	'	'	'	'	'	5,857	'	'
Loss on asset disposals and impairments	'	0	'	'	'	'	'	'	0	'	'
Total Costs and Expenses	13,838	19,725	5,877	'	'	'	'	'	39,440	'	'
Operating Income (Loss)	-13,336	-19,034	-5,647	'	'	'	'	'	'	'	'
Interest and financing costs, net	0	0	0	'	'	'	'	'	0	'	'
Interest income	0	0	0	'	'	'	'	'	0	'	'
Net Income	-13,336	-19,034	-5,647	'	'	'	'	'	-38,017	'	'
Loss attributable to Predecessors	13,336	19,034	5,647	'	'	'	'	'	38,017	'	'
Net income attributable to partners	$0	$0	$0	'	'	'	'	'	$0	'	'

RelatedParty_Transactions_Agre

Related-Party Transactions, Agreements (Details) (USD $)

12 Months Ended

1 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

Dec. 31, 2013

Sep. 30, 2013

Apr. 30, 2011

Dec. 31, 2013

Nov. 15, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Transportation Services Agreement (High Plains Pipeline System)

Second Amended and Restated Trucking Transportation Services Agreement (High Plains System)

Second Amended and Restated Master Terminalling Services Agreement

Salt Lake City Storage and Transportation Services Agreement

Transportation Services Agreement (Los Angeles Short-haul Pipelines) (b)

Anacortes Track Use and Throughput Agreement

Carson Storage Services Agreement

Amended and Restated Master Terminalling Services Agreement - Southern California

Long Beach Storage Services Agreement

Transportation Services Agreement (SoCal Pipelines)

Carson Coke Handling Services Agreement

Amended and Restated Long Beach Berth Access, Use and Throughput Agreement

Long Beach Berth Throughput Agreement (b)

Long Beach Pipeline Throughput Agreement

Long Beach terminal operating agreement

Amorco Terminal Use and Throughput Agreement (Martinez Marine)

Amended Operational Services Agreement

Amended Omnibus Agreement

Los Angeles Terminal Assets

Los Angeles Logistics Assets

option

Related Party Transaction

Effective date of acquisition

1-Jun-13

6-Dec-13

Length of time to apply shortfall payments (months)

'3 months

[1]

'3 months

Initiation Date

'April 2011

'November 2012

'June 2013

'December 2013

[1]

'December 2013

[1]

'December 2013

'April 2012

Term (years)

'10 years

'5 years

'10 years

[1]

'10 years

[1]

'10 years

Renewals, number (options)

[1]

Renewals, term (years)

'5 years

[1]

'5 years

Refinery Shutdown Notice Period (a) (months)

'12 months

[2]

Omnibus agreement annual fee

$5,500,000

$2,500,000

Years to identify conditions after the date of purchase (years)

'5 years

'10 years

Indemnification deductible

600,000

Operational services fee

1,700,000

Receivables from affiliate related to third-party revenues

$300,000

[1]

Agreement gives Tesoro the option to renew for two five-year terms, or Tesoro may modify the term of the agreements to a twenty-year term by providing notice in accordance with each agreement.

[2]

Fixed minimum volumes remain in effect during routine turnarounds.

RelatedParty_Transactions_Summ

Related-Party Transactions, Summary of Transactions (Details) (USD $)

3 Months Ended

12 Months Ended

0 Months Ended

3 Months Ended

12 Months Ended

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Jan. 23, 2013

Dec. 31, 2013

Quarterly cash distribution

Related Party Transactions [Abstract]

Revenues

$84,105,000

$78,958,000

$54,102,000

$265,057,000

$142,667,000

$77,443,000

Operating and maintenance expenses (a)

58,748,000

[1]

15,397,000

[1]

26,735,000

[1]

General and administrative expenses

19,358,000

12,624,000

8,165,000

Imbalance settlement gains

1,392,000

1,159,000

2,576,000

7,551,000

9,686,000

7,153,000

Operating lease expenses

500,000

400,000

200,000

Quarterly cash distributions paid to Tesoro

-43,900,000

-27,100,000

-9,600,000

Subsequent Event

Declaration date

22-Jan-14

Cash distributions per unit

$2.11

$1.72

$0.96

$0.56

Cash distribution paid to Tesoro

$102,649,000

$61,828,000

$29,206,000

$16,300,000

Date of distribution

13-Feb-14

[1]

Operating and maintenance expenses include imbalance settlement gains of $7.6 million, $9.7 million and $7.2 million in the years ended DecemberB 31, 2013, 2012 and 2011, respectively. It also includes operating lease expenses of $0.5 million, $0.4 million and $0.2 million in the years ended December 31, 2013, 2012 and 2011, respectively, related to our subleases from Tesoro of our Anchorage terminal and Martinez Crude Oil Marine Terminal.

Net_Income_Per_Unit_Details

Net Income Per Unit (Details) (USD $)

3 Months Ended

12 Months Ended

In Thousands, except Share data, unless otherwise specified

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Earnings Per Share, Basic, by Common Class, Including Two Class Method

Net income attributable to partners

$20,750

$21,053

$19,173

$79,654

$56,791

$34,568

General partnerbs distributions (including IDRs) (a)

-13,096

[1]

-2,839

[1]

-597

[1]

Limited partnersb distributions on common units

-70,461

-35,666

-14,603

Limited partnerbs distributions on subordinated units

-32,188

-26,162

-14,603

Distributions less than (greater than) earnings

-36,091

-7,876

4,765

Weighted average limited partner units outstanding:

Common units - basic (units)

31,545,935

16,614,668

15,254,890

Common unit equivalents (units)

72,499

94,282

27,476

Common units - diluted (units)

31,618,434

16,708,950

15,282,366

Subordinated units - basic and diluted (units)

15,254,890

Net income per limited partner unit:

Common - basic (dollars per unit)

$0.33

[2]

$0.37

[2]

$0.38

[2]

$0.40

[2]

$0.53

[2]

$0.55

[2]

$0.41

[2]

$0.37

[2]

$1.48

[2],[3]

$1.90

[2],[3]

$1.11

[3]

Common - diluted (dollars per unit)

$0.33

[2]

$0.37

[2]

$0.38

[2]

$0.40

[2]

$0.53

[2]

$0.54

[2]

$0.41

[2]

$0.37

[2]

$1.47

[2],[3]

$1.89

[2],[3]

$1.11

[3]

Subordinated - basic and diluted (dollars per unit)

$0.26

[2]

$0.37

[2]

$0.36

[2]

$0.37

[2]

$0.30

[2]

$0.41

[2]

$0.41

[2]

$0.37

[2]

$1.35

[2],[3]

$1.47

[2],[3]

$1.11

[3]

Footnote

General partnerbs ownership interest

2.00%

Maximum percentage distribution to general partner

50.00%

Minimum distribution level for IDRs

0.388125

General Partner

Earnings Per Share, Basic, by Common Class, Including Two Class Method

Net income attributable to partners

12,153

2,674

692

Distributions

13,096

[1]

2,839

[1]

597

[1]

Distributions less than (greater than) earnings

-719

-155

Total partners' earnings

12,377

2,684

692

Common

Earnings Per Share, Basic, by Common Class, Including Two Class Method

Net income attributable to partners

45,559

28,238

16,938

Distributions

70,461

35,666

14,603

Distributions less than (greater than) earnings

-23,842

-4,025

2,335

Total partners' earnings

46,619

31,641

16,938

Subordinated

Earnings Per Share, Basic, by Common Class, Including Two Class Method

Net income attributable to partners

21,942

25,879

16,938

Distributions

32,188

26,162

14,603

Distributions less than (greater than) earnings

-11,530

-3,696

2,335

Total partners' earnings

$20,658

$22,466

$16,938

[1]

General partnerbs distributions (including IDRs) consist of the 2% general partner interest and IDRs, which entitle the general partner to receive increasing percentages, up to 50%, of quarterly distributions in excess of $0.388125 per unit per quarter. See Note K for further discussion related to IDRs.

[2]

The sum of four quarters may not equal annual results due to rounding or the quarterly number of shares outstanding.

[3]

We base our calculation of net income per unit, including the allocation of distributions greater than earnings, on the weighted-average number of common and subordinated limited partner units outstanding during the period. Therefore, as a result of the equity offerings in October 2012, January 2013 and November 2013 and the common units issued to Tesoro in the Los Angeles Terminal Assets Acquisition and the Los Angeles Logistics Assets Acquisition, net income per common and subordinated limited partner units will not agree during the years ended December 31, 2013 and 2012. See Note K for additional information regarding the equity offerings.

Property_Plant_and_Equipment_D

Property, Plant and Equipment (Details) (USD $)	12 Months Ended
Property, Plant and Equipment (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property, Plant and Equipment	'	'	'
Property, Plant and Equipment	$1,503,501,000	$371,125,000	'
Accumulated depreciation	-135,200,000	-96,753,000	'
Net Property, Plant and Equipment	1,368,301,000	274,372,000	'
Capitalized interest	2,300,000	1,300,000	400,000
Depreciation expense	43,200,000	13,100,000	11,300,000
Crude Oil Gathering	'	'	'
Property, Plant and Equipment	'	'	'
Property, Plant and Equipment	172,114,000	116,744,000	'
Terminalling and Transportation	'	'	'
Property, Plant and Equipment	'	'	'
Property, Plant and Equipment	1,330,150,000	254,381,000	'
Other	'	'	'
Property, Plant and Equipment	'	'	'
Property, Plant and Equipment	$1,237,000	$0	'

Other_Current_Liabilities_Deta

Other Current Liabilities (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Other Liabilities, Current [Abstract]	'	'
Taxes other than income taxes	$3,071	$1,417
Utilities	2,455	618
Current maturities of long term debt	323	110
Other	1,014	950
Total Other Current Liabilities	$6,863	$3,095

Benefit_Plans_Details

Benefit Plans (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Benefit Plans [Abstract]	'	'	'
Employee benefit plan expenses	$7.80	$2.90	$1.90

Major_Customer_and_Concentrati1

Major Customer and Concentrations of Credit Risk (Details)	12 Months Ended
Major Customer and Concentrations of Credit Risk (Details)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Major Customer and Concentrations of Credit Risk [Abstract]	'	'	'
Percentage of revenue from Tesoro	87.00%	91.00%	89.00%

Debt_Total_Details

Debt, Total (Details) (USD $)	Dec. 31, 2013		Dec. 31, 2012
Debt Instrument	'		'
Revolving Credit Facility	$0		$0
Capital lease obligations	8,745,000		4,032,000
Total Debt	1,164,343,000		354,032,000
Current maturities	-323,000		-110,000
Debt, less current maturities	1,164,020,000		353,922,000
Aggregate maturities of debt due in 2014	300,000		'
Aggregate maturities of debt due in 2015	300,000		'
Aggregate maturities of debt due in 2016	400,000		'
Aggregate maturities of debt due in 2017	400,000		'
Aggregate maturities of debt due in 2018	500,000		'
5.875% Senior Notes due 2020 (a)	'		'
Debt Instrument	'		'
Senior Notes	605,598,000	[1]	350,000,000	[1]
Unamortized Premium	5,600,000		'
6.125% Senior Notes due 2021	'		'
Debt Instrument	'		'
Senior Notes	$550,000,000		$0

[1]	Includes an unamortized premium of $5.6 million in 2013.

Debt_Revolver_and_Senior_Notes

Debt, Revolver and Senior Notes (Details) (USD $)

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Jan. 04, 2013

Dec. 31, 2013

Sep. 14, 2012

Dec. 31, 2013

6.125% Senior Notes due 2021

Revolving Credit Facility

5.875% Senior Notes due 2020 (a)

6.125% Senior Notes due 2021

5.875% Senior Notes due 2020 (a)

Debt Instrument, Redemption Period One

Debt Instrument, Redemption Period Three

Eurodollar

Base Rate

Debt Instrument, Redemption Period One

Debt Instrument, Redemption Period Three

Debt Instrument, Redemption Period Four

Debt Instrument, Redemption Period Two

Debt Instrument, Redemption Period One

Debt Instrument, Redemption Period Two

Debt Instrument, Redemption Period One

Debt Instrument, Redemption [Line Items]

Reference Rate Percent

0.17%

[1]

3.25%

[1]

Line of Credit Facility

Available borrowing capacity

$575,000,000

Maximum borrowing capacity

650,000,000

Amount outstanding

Letters of credit, amount outstanding

300,000

Unused credit availability

574,700,000

Remaining percentage of eligible borrowing base

99.00%

Maturity date

31-Dec-17

Collateral, Revolving Credit Facility

'The Revolving Credit Facility is non-recourse to Tesoro, except for TLGP and is guaranteed by all of our subsidiaries and secured by substantially all of our assets.

Borrowing capacity, description

'Borrowings are available under the Revolving Credit Facility up to the total loan availability of the facility.

Eurodollar or Base Rate Margin

2.50%

[1]

1.50%

[1]

Commitment Fee (unused portion)

0.50%

[1]

Senior Notes

Aggregate principal amount

$250,000,000

$350,000,000

Interest rate

6.13%

5.88%

Maturity date

15-Oct-21

1-Oct-20

Redemption premium, percentage of face value

106.13%

3.06%

1.47%

1.53%

4.59%

102.25%

2.94%

Redemption, price, percentage of principal amount

105.88%

35.00%

5.33%

35.00%

Collateral, Senior Notes

'The Senior Notes due 2021 are unsecured and guaranteed by all of our domestic subsidiaries, except Tesoro Logistics Finance Corp., the co-issuer, and are non-recourse to Tesoro, except for TLGP, and contain customary terms, events of default and covenants for an issuance of non-investment grade securities.

'The Senior Notes due 2020 are unsecured and guaranteed by all of our domestic subsidiaries, except Tesoro Logistics Finance Corp., the co-issuer, and are non-recourse to Tesoro, except for TLGP, and contain customary terms, events of default and covenants for an issuance of non-investment grade securities.

[1]

We have the option to elect if the borrowings will bear interest at either, a base rate plus the base rate margin or a Eurodollar rate, for the applicable period, plus the Eurodollar margin at the time of the borrowing. The applicable margin varies based upon a certain leverage ratio, as defined by the Revolving Credit Facility. We also incur commitment fees for the unused portion of the Revolving Credit Facility at an annual rate. Letters of credit outstanding under the Revolving Credit Facility incur fees at the Eurodollar margin rate.

Debt_Capital_Lease_Details

Debt, Capital Lease (Details) (USD $)	12 Months Ended
Debt, Capital Lease (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Capital Leased Assets	'	'
Capital lease renewal option	'5 years	'
Total cost of assets under capital lease	$9,100,000	'
Capital Leases, accumulated amortization	500,000	'
2014	884,000	'
2015	853,000	'
2016	890,000	'
2017	896,000	'
2018	969,000	'
Thereafter	9,175,000	'
Total minimum lease payments	13,667,000	'
Less amount representing interest	-4,922,000	'
Capital lease obligations	$8,745,000	$4,032,000
Capital Lease	'	'
Capital Leased Assets	'	'
Capital lease initial term	'15 years	'
Capital Lease Right Of Way	'	'
Capital Leased Assets	'	'
Capital lease initial term	'31 years	'

Commitments_and_Contingencies_2

Commitments and Contingencies, Commitments (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Operating Leases	'	'	'
Site Contingency, Accrual, Assumptions	'Our environmental liabilities are estimates using internal and third-party assessments and available information to date. It is possible these estimates will change as additional information becomes available.	'	'
Total operating lease expense	$6,400,000	$3,700,000	$3,100,000
Operating Leases	'	'	'
Operating leases due 2014	5,790,000	'	'
Operating leases due 2015	5,213,000	'	'
Operating leases due 2016	5,084,000	'	'
Operating leases due 2017	4,321,000	'	'
Operating leases due 2018	3,104,000	'	'
Operating leases due Thereafter	34,066,000	'	'
Operating leases Total	57,578,000	'	'
Purchase Obligations	'	'	'
Purchase obligations due 2014	12,087,000	'	'
Purchase obligations due 2015	8,631,000	'	'
Purchase obligations due 2016	7,228,000	'	'
Purchase obligations due 2017	7,228,000	'	'
Purchase obligations due 2018	7,228,000	'	'
Purchase obligations due Thereafter	4,027,000	'	'
Purchase obligations Total	46,429,000	'	'
Total Contractual Obligation	'	'	'
Total due 2014	17,877,000	'	'
Total due 2015	13,844,000	'	'
Total due 2016	12,312,000	'	'
Total due 2017	11,549,000	'	'
Total due 2018	10,332,000	'	'
Total due Thereafter	38,093,000	'	'
Total	104,007,000	'	'
Total service agreement expense	55,800,000	28,300,000	15,387,000
Future Date Forecast	'	'	'
Total Contractual Obligation	'	'	'
Total	$30,800,000	'	'
Maximum	'	'	'
Operating Leases	'	'	'
Remaining term of Operating leases (years)	'20 years	'	'

Commitments_and_Contingencies_3

Commitments and Contingencies (Details) (USD $)

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2013

Jun. 19, 2013

Dec. 31, 2013

claims

Los Angeles Terminal Assets

2013 Acquisitions from Tesoro

Los Angeles Logistics Assets

Northwest Products System

Future Date Forecast

Crude Oil Pipe release

Future Spill site remediation activity

Diesel pipeline release liability

Quarterly cash distribution

bbl

Northwest Products System

Changes in Environmental Loss Contingency

Balance at beginning of year

$3,932,000

Additions

15,546,000

Liabilities assumed in the Northwest Products System Acquisition

16,600,000

Expenditures

-7,706,000

Liabilities not assumed by Tesoro Logistics LP

-3,932,000

Balance at end of year

24,440,000

15,000,000

Barrels Of Oil Released

20,000

Contractual Obligation

104,007,000

30,800,000

Years to identify conditions after the date of purchase (years)

'5 years

'10 years

Accrued Environmental Loss Contingencies, Current

19,741,000

4,000,000

11,000,000

8,000,000

11,900,000

Insurance Settlements Receivable

14,000,000

Environmental liability insurance deductible

1,000,000

Environmental Liabilities Insurance Coverage Limit

25,000,000

Proceeds from Insurance Settlement, Operating Activities

1,500,000

Accrued Environmental Loss Contingencies, Noncurrent

4,700,000

Site Contingency, Accrual, Assumptions

'Our environmental liabilities are estimates using internal and third-party assessments and available information to date. It is possible these estimates will change as additional information becomes available.

Aggregate annual deductible

$600,000

Number of outstanding lawsuits, administrative proceedings and governmental investigations (claims)

Equity_Units_Rollforward_Detai

Equity, Units Rollforward (Details) (USD $)	0 Months Ended			1 Months Ended	12 Months Ended
In Millions, except Share data, unless otherwise specified	Nov. 22, 2013	Jan. 14, 2013	Oct. 05, 2012	Apr. 30, 2011	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Common units outstanding	'	'	'	'	39,148,916		20,495,254		'
Subordinated units issued (units)	'	'	'	'	15,254,890		15,254,890		'
Subordinated units outstanding	'	'	'	'	15,254,890		15,254,890		'
General partner units outstanding	'	'	'	'	1,110,282		729,596		'
General partnerbs ownership interest	'	'	'	'	2.00%		2.00%		2.00%
Partners' Capital, Units	'	'	'	'	'		'		'
Balance at period beginning	'	'	'	'	36,479,740		31,132,429		'
Units issued in equity offering	'	'	'	31,132,429	9,974,490	[1]	4,255,000	[2]	'
Units issued in the acquisitions	'	'	'	'	1,278,043		'		'
Unit-based compensation awards (b)	'	'	'	'	'		6,339	[3]	'
Balance at period end	'	'	'	'	55,514,088		36,479,740		31,132,429
Price per unit (dollars per unit)	$51.05	$41.70	$41.80	'	'		'		'
Net proceeds from issuance of units (dollars)	$309.90	$391.60	$170.50	'	'		'		'
Amount contributed for general partner units	'	$8.30	'	'	'		'		'
General partner units issued or outstanding	'	199,490	'	'	1,110,282		729,596		'
Martinez Marine Terminal Acquisition	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Units issued in the acquisitions	'	'	'	'	'		210,574		'
Long Beach Assets Acquisition	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Units issued in the acquisitions	'	'	'	'	'		472,271		'
Anacortes Rail Facility Acquisition	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Units issued in the acquisitions	'	'	'	'	'		403,127		'
Los Angeles Terminal Assets	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Units issued in the acquisitions	'	'	'	'	1,475,062		'		'
Unit-based compensation awards (b)	'	'	'	'	6,753	[3]	'		'
Common	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Balance at period beginning	'	'	'	'	20,495,254		15,254,890		'
Units issued in equity offering	'	'	'	15,254,890	9,775,000	[1]	4,255,000	[2]	'
Units issued in the acquisitions	'	'	'	'	1,126,348		'		'
Unit-based compensation awards (b)	'	'	'	'	'		6,339	[3]	'
Balance at period end	'	'	'	'	39,148,916		20,495,254		'
Units sold in public offering	6,300,000	9,775,000	4,255,000	14,950,000	'		'		'
Number of units withheld for taxes	'	'	'	'	1,306		654		'
Common \| Martinez Marine Terminal Acquisition	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Units issued in the acquisitions	'	'	'	'	'		206,362		'
Common \| Long Beach Assets Acquisition	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Units issued in the acquisitions	'	'	'	'	'		462,825		'
Common \| Anacortes Rail Facility Acquisition	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Units issued in the acquisitions	'	'	'	'	'		309,838		'
Common \| Los Angeles Terminal Assets	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Units issued in the acquisitions	'	'	'	'	1,445,561		'		'
Unit-based compensation awards (b)	'	'	'	'	6,753	[3]	'		'
Tesoro-owned common units	'	'	'	'	'		'		'
Common units outstanding	'	'	'	'	3,855,824		'		'
Public-owned common units	'	'	'	'	'		'		'
Common units outstanding	'	'	'	'	35,293,092		'		'
Subordinated	'	'	'	'	'		'		'
Subordinated units issued (units)	'	'	'	'	15,254,890		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Balance at period beginning	'	'	'	'	15,254,890		15,254,890		'
Units issued in equity offering	'	'	'	15,254,890	0	[1]	0	[2]	'
Units issued in the acquisitions	'	'	'	'	0		'		'
Unit-based compensation awards (b)	'	'	'	'	'		0	[3]	'
Balance at period end	'	'	'	'	15,254,890		15,254,890		'
Subordinated \| Martinez Marine Terminal Acquisition	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Units issued in the acquisitions	'	'	'	'	'		0		'
Subordinated \| Long Beach Assets Acquisition	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Units issued in the acquisitions	'	'	'	'	'		0		'
Subordinated \| Anacortes Rail Facility Acquisition	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Units issued in the acquisitions	'	'	'	'	'		0		'
Subordinated \| Los Angeles Terminal Assets	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Units issued in the acquisitions	'	'	'	'	0		'		'
Unit-based compensation awards (b)	'	'	'	'	0	[3]	'		'
General Partner	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Balance at period beginning	'	'	'	'	729,596		622,649		'
Units issued in equity offering	'	'	'	622,649	199,490	[1]	0	[2]	'
Units issued in the acquisitions	'	'	'	'	151,695		'		'
Unit-based compensation awards (b)	'	'	'	'	'		0	[3]	'
Balance at period end	'	'	'	'	1,110,282		729,596		'
General partner units issued or outstanding	'	'	'	'	1,110,282		'		'
General Partner \| Martinez Marine Terminal Acquisition	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Units issued in the acquisitions	'	'	'	'	'		4,212		'
General Partner \| Long Beach Assets Acquisition	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Units issued in the acquisitions	'	'	'	'	'		9,446		'
General Partner \| Anacortes Rail Facility Acquisition	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Units issued in the acquisitions	'	'	'	'	'		93,289		'
General Partner \| Los Angeles Terminal Assets	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Units issued in the acquisitions	'	'	'	'	29,501		'		'
Unit-based compensation awards (b)	'	'	'	'	0	[3]	'		'
Tesoro	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Limited partnership, Ownership Interest	'	'	'	'	36.40%		'		'
Equity Offering Period	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Units issued in equity offering	'	'	'	'	6,300,000	[4]	'		'
Equity Offering Period \| Common	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Units issued in equity offering	'	'	'	'	6,300,000	[4]	'		'
Equity Offering Period \| Subordinated	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Units issued in equity offering	'	'	'	'	0	[4]	'		'
Equity Offering Period \| General Partner	'	'	'	'	'		'		'
Partners' Capital, Units	'	'	'	'	'		'		'
Units issued in equity offering	'	'	'	'	0	[4]	'		'

[1]	On January 14, 2013, we closed the January 2013 Equity Offering of 9,775,000 common units representing limited partner interests, at a public offering price of $41.70 per unit. We initially used the net proceeds of $391.6 million, including the proceeds from the exercise of the underwritersb over-allotment option, to make short-term liquid investments and then applied a significant portion of the proceeds to fund the Northwest Products System Acquisition. In addition, as a result of the January 2013 Equity Offering, TLGP contributed $8.3 million in exchange for 199,490 general partner units to maintain a 2% general partnership interest.
[2]	On October 5, 2012, we closed a registered public offering of 4,255,000 common units representing limited partner interests, at a public offering price of $41.80 per unit. We used a significant portion of the net proceeds of $170.5 million, including the proceeds from the exercise of the underwritersb over-allotment option, for the Anacortes Rail Facility Acquisition.
[3]	Unit-based compensation awards are presented net of 1,306 and 654 units withheld for taxes as of December 31, 2013 and 2012, respectively.
[4]	On NovemberB 22, 2013, we closed the November 2013 Equity Offering of 6,300,000 common units representing limited partner interests, at a public offering price of $51.05 per unit. We initially used the net proceeds of $309.9 million to make short-term liquid investments and then used the net proceeds to fund a portion of the Los Angeles Logistics Assets Acquisition.

Equity_Allocations_of_Net_Inco

Equity, Allocations of Net Income (Details) (USD $)	3 Months Ended			12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net Income Allocation	'	'	'	'	'	'
Incentive cash distribution allocation	100.00%	'	'	100.00%	'	'
Net income attributable to partners	$20,750	$21,053	$19,173	$79,654	$56,791	$34,568
General partnerbs IDRs	'	'	'	-10,782	-1,586	0
Net income available to partners	'	'	'	68,872	55,205	34,568
General partnerbs ownership interest	'	'	'	2.00%	2.00%	2.00%
General partnerbs allocated interest in net income	'	'	'	1,371	1,088	692
Total general partnerbs interest in net income	'	'	'	$12,153	$2,674	$692

Equity_Incentive_Distribution_

Equity, Incentive Distribution Rights (Details)	12 Months Ended
Equity, Incentive Distribution Rights (Details)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Incentive Distribution Rights	'	'	'
General partnerbs ownership interest	2.00%	2.00%	2.00%
Incentive Distribution Made to Managing Member or General Partner	'	'	'
Marginal percentage interest in distributions	50.00%	'	'
Minimum Quarterly Distribution	'	'	'
Incentive Distribution Made to Managing Member or General Partner	'	'	'
Total quarterly distribution per unit target amount (dollars per unit)	'0.337500	'	'
Minimum Quarterly Distribution \| Unitholders	'	'	'
Incentive Distribution Made to Managing Member or General Partner	'	'	'
Marginal percentage interest in distributions	98.00%	'	'
Minimum Quarterly Distribution \| General Partner	'	'	'
Incentive Distribution Made to Managing Member or General Partner	'	'	'
Marginal percentage interest in distributions	2.00%	'	'
Minimum Quarterly Distribution \| Incentive Distribution Rights	'	'	'
Incentive Distribution Made to Managing Member or General Partner	'	'	'
Marginal percentage interest in distributions	0.00%	'	'
First Target Distribution	'	'	'
Incentive Distribution Made to Managing Member or General Partner	'	'	'
Total quarterly distribution per unit target amount (dollars per unit)	'Above $0.337500 up to $0.388125	'	'
First Target Distribution \| Unitholders	'	'	'
Incentive Distribution Made to Managing Member or General Partner	'	'	'
Marginal percentage interest in distributions	98.00%	'	'
First Target Distribution \| General Partner	'	'	'
Incentive Distribution Made to Managing Member or General Partner	'	'	'
Marginal percentage interest in distributions	2.00%	'	'
First Target Distribution \| Incentive Distribution Rights	'	'	'
Incentive Distribution Made to Managing Member or General Partner	'	'	'
Marginal percentage interest in distributions	0.00%	'	'
Second Target Distribution	'	'	'
Incentive Distribution Made to Managing Member or General Partner	'	'	'
Total quarterly distribution per unit target amount (dollars per unit)	'Above $0.388125 up to $0.421875	'	'
Second Target Distribution \| Unitholders	'	'	'
Incentive Distribution Made to Managing Member or General Partner	'	'	'
Marginal percentage interest in distributions	85.00%	'	'
Second Target Distribution \| General Partner	'	'	'
Incentive Distribution Made to Managing Member or General Partner	'	'	'
Marginal percentage interest in distributions	2.00%	'	'
Second Target Distribution \| Incentive Distribution Rights	'	'	'
Incentive Distribution Made to Managing Member or General Partner	'	'	'
Marginal percentage interest in distributions	13.00%	'	'
Third Target Distribution	'	'	'
Incentive Distribution Made to Managing Member or General Partner	'	'	'
Total quarterly distribution per unit target amount (dollars per unit)	'Above $0.421875 up to $0.506250	'	'
Third Target Distribution \| Unitholders	'	'	'
Incentive Distribution Made to Managing Member or General Partner	'	'	'
Marginal percentage interest in distributions	75.00%	'	'
Third Target Distribution \| General Partner	'	'	'
Incentive Distribution Made to Managing Member or General Partner	'	'	'
Marginal percentage interest in distributions	2.00%	'	'
Third Target Distribution \| Incentive Distribution Rights	'	'	'
Incentive Distribution Made to Managing Member or General Partner	'	'	'
Marginal percentage interest in distributions	23.00%	'	'
Thereafter	'	'	'
Incentive Distribution Made to Managing Member or General Partner	'	'	'
Total quarterly distribution per unit target amount (dollars per unit)	'Above $0.506250	'	'
Thereafter \| Unitholders	'	'	'
Incentive Distribution Made to Managing Member or General Partner	'	'	'
Marginal percentage interest in distributions	50.00%	'	'
Thereafter \| General Partner	'	'	'
Incentive Distribution Made to Managing Member or General Partner	'	'	'
Marginal percentage interest in distributions	2.00%	'	'
Thereafter \| Incentive Distribution Rights	'	'	'
Incentive Distribution Made to Managing Member or General Partner	'	'	'
Marginal percentage interest in distributions	48.00%	'	'

Equity_Cash_Distributions_Deta

Equity, Cash Distributions (Details) (USD $)	12 Months Ended			0 Months Ended	3 Months Ended	12 Months Ended
In Millions, except Per Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jan. 23, 2013	Dec. 31, 2013	Dec. 31, 2013
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Quarterly cash distribution	Quarterly cash distribution	Quarterly cash distribution
Distribution Made to Member or Limited Partner	'	'	'	'	'	'
Declaration date	'	'	'	'	22-Jan-14	'
Total Cash Distributions	$36.30	'	'	'	'	'
Cash distributions per unit	$2.11	$1.72	$0.96	$0.56	'	$0.56
Date of distribution	'	'	'	'	13-Feb-14	'
Unitholders record date	'	'	'	'	3-Feb-14	'

Equity_Distributions_Earned_De

Equity, Distributions Earned (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Distributions Earned By Limited Or General Partners	'		'		'
General partnerbs distributions	$2,314		$1,253		$597
General partnerbs IDRs	10,782		1,586		0
Total general partnerbs distributions	13,096	[1]	2,839	[1]	597	[1]
Limited partners' distributions	102,649		61,828		29,206
Total Cash Distributions	115,745		64,667		29,803
Common	'		'		'
Distributions Earned By Limited Or General Partners	'		'		'
Limited partners' distributions	70,461		35,666		14,603
Subordinated	'		'		'
Distributions Earned By Limited Or General Partners	'		'		'
Limited partners' distributions	$32,188		$26,162		$14,603

[1]	General partnerbs distributions (including IDRs) consist of the 2% general partner interest and IDRs, which entitle the general partner to receive increasing percentages, up to 50%, of quarterly distributions in excess of $0.388125 per unit per quarter. See Note K for further discussion related to IDRs.

EquityBased_Compensation_Detai

Equity-Based Compensation (Details) (USD $)	12 Months Ended
Equity-Based Compensation (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award	'	'	'
Units available for future grants (units)	460,134	'	'
Payout percentage for performance phantom unit awards	200.00%	'	'
Total Unit-Based Compensation Expense	$1,916,000	$1,191,000	$479,000
Performance phantom units	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award	'	'	'
Total Unit-Based Compensation Expense	1,720,000	961,000	333,000
Additional Disclosures	'	'	'
Performance period (years)	'3 years	'	'
Vesting percentage lower limit	0.00%	'	'
Vesting percentage upper limit	200.00%	'	'
Weighted-average payout percentage	88.00%	'	'
Vesting period (years)	'3 years	'	'
Total unrecognized compensation cost	2,300,000	'	'
Weighted-average period of recognition (years)	'1 year 8 months 15 days	'	'
Summary of Unit Award Activity	'	'	'
Nonvested at January 1, 2013 (units)	72,800	'	'
Granted (units)	66,000	'	'
Vested (units)	-34,963	'	'
Forfeited (units)	-3,837	'	'
Nonvested at December 31, 2013 (units)	100,000	72,800	'
Weighted-Average Grant Date Fair Value, Nonvested at January 1, 2013	$36.06	'	'
Weighted-Average Grant Date Fair Value, Granted	$42.70	$39.19	$32.99
Weighted-Average Grant Date Fair Value, Vested	$32.99	'	'
Weighted-Average Grant Date Fair Value, Forfeited	$36.22	'	'
Weighted-Average Grant Date Fair Value, Nonvested at December 31, 2013	$41.51	$36.06	'
Service phantom units	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award	'	'	'
Total Unit-Based Compensation Expense	196,000	230,000	146,000
Additional Disclosures	'	'	'
Service phantom units vested fair value	400,000	200,000	'
Fair value of nonvested units outstanding	300,000	'	'
Summary of Unit Award Activity	'	'	'
Nonvested at January 1, 2013 (units)	9,293	'	'
Granted (units)	3,654	'	'
Vested (units)	-8,059	'	'
Nonvested at December 31, 2013 (units)	4,888	9,293	'
Weighted-Average Grant Date Fair Value, Nonvested at January 1, 2013	$29.33	'	'
Weighted-Average Grant Date Fair Value, Granted	$49.07	$36.41	$23.24
Weighted-Average Grant Date Fair Value, Vested	$30.28	'	'
Weighted-Average Grant Date Fair Value, Nonvested at December 31, 2013	$42.51	$29.33	'
Non-Employee Units	'	'	'
Additional Disclosures	'	'	'
Vesting period (years)	'1 year	'	'
Employee Units	'	'	'
Additional Disclosures	'	'	'
Vesting period (years)	'3 years	'	'
Equity of Predecessors	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award	'	'	'
Total Unit-Based Compensation Expense	$0	$100,000	$800,000

EquityBased_Compensation_Assum

Equity-Based Compensation, Assumptions (Details) (USD $)	12 Months Ended
Equity-Based Compensation, Assumptions (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]	'	'	'
Expected volatility	23.00%	30.00%	41.00%
Expected forfeiture rate	0.00%	0.00%	0.00%
Risk-free interest rate	0.37%	0.34%	0.79%
Unit price on date of grant (dollars per unit)	$46.08	$33.38	$23.11

Supplemental_Cash_Flow_Informa2

Supplemental Cash Flow Information (Details) (USD $)	12 Months Ended
Supplemental Cash Flow Information (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Supplemental Cash Flow Elements [Abstract]	'	'	'
Sponsor contributions of assets acquired to the Predecessors	$701,474,000	$0	$0
Assets received for deposit paid in prior period	40,000,000	0	0
Capital expenditures included in accounts payable at period end	11,473,000	5,025,000	4,283,000
Capital lease obligation recorded	5,026,000	4,032,000	0
Predecessorsb net liabilities not assumed by Tesoro Logistics LP	15,076,000	2,174,000	4,389,000
Transfer of property, plant and equipment (to) from Sponsor, net of accumulated depreciation	0	-1,017,000	4,399,000
Receivable from affiliate for capital expenditures	643,000	359,000	3,069,000
Supplemental Cash Flow Additional Information	'	'	'
Interest Paid, Net	$23,300,000	$1,700,000	$1,200,000

Segment_Disclosures_Narrative_

Segment Disclosures, Narrative Information (Details)	12 Months Ended
	Dec. 31, 2013
	segments
Segment Reporting Information	'
Number of operating segments (segments)	2
Segment reporting, foreign operations	'We do not have any foreign operations.
Crude oil gathering system	'
Segment Reporting Information	'
Number of assets (assets)	1
Crude oil and refined products terminals and storage facilities	'
Segment Reporting Information	'
Number of assets (assets)	20
Rail car unloading facility	'
Segment Reporting Information	'
Number of assets (assets)	1
Common carrier products pipeline	'
Segment Reporting Information	'
Number of assets (assets)	1
Jet fuel pipeline	'
Segment Reporting Information	'
Number of assets (assets)	1
Petroleum Coke Handling and Storage Facility	'
Segment Reporting Information	'
Number of assets (assets)	1

Segment_Disclosures_Results_De

Segment Disclosures, Results (Details) (USD $)

3 Months Ended

12 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

REVENUES

Affiliate

$84,105

$78,958

$54,102

$265,057

$142,667

$77,443

Third-party

15,176

15,510

6,003

40,419

14,172

9,894

Total Revenues

99,281

94,468

60,105

51,622

47,738

43,953

36,885

28,263

305,476

156,839

87,337

OPERATING AND MAINTENANCE EXPENSES

Segment Operating and Maintenance Expenses

52,183

57,061

28,889

19,489

20,086

20,541

16,566

15,576

157,622

72,769

54,302

IMBALANCE SETTLEMENT GAINS

Segment Imbalance Settlement Gains

-1,392

-1,159

-2,576

-7,551

-9,686

-7,153

GENERAL AND ADMINISTRATIVE EXPENSES

Segment General and Administrative Expense

13,843

6,006

3,656

DEPRECIATION AND AMORTIZATION EXPENSES

Segment Depreciation and Amortization Expenses

15,899

15,957

7,314

43,251

13,057

11,277

(GAIN) LOSS ON ASSET DISPOSALS AND IMPAIRMENTS

Segment Loss on Asset Disposals

177

535

OPERATING INCOME

Segment Operating Income (Loss)

98,134

74,158

25,229

Interest and financing costs, net

15,123

12,284

6,571

-39,582

-8,992

-1,610

Interest income

470

502

Net Income

7,414

2,019

13,526

18,678

15,696

16,541

15,226

8,044

41,637

55,507

18,499

Capital Expenditures

78,609

91,352

18,686

Identifiable Assets

1,502,312

363,178

1,502,312

363,178

233,809

Crude Oil Gathering

REVENUES

Affiliate

87,668

[1]

71,934

[1]

44,570

[1]

Third-party

2,099

498

389

Total Revenues

89,767

72,432

44,959

OPERATING AND MAINTENANCE EXPENSES

Segment Operating and Maintenance Expenses

51,478

44,477

27,691

IMBALANCE SETTLEMENT GAINS

Segment Imbalance Settlement Gains

-2,145

-4,703

-3,970

GENERAL AND ADMINISTRATIVE EXPENSES

Segment General and Administrative Expense

3,010

2,875

1,304

DEPRECIATION AND AMORTIZATION EXPENSES

Segment Depreciation and Amortization Expenses

4,085

3,383

3,141

(GAIN) LOSS ON ASSET DISPOSALS AND IMPAIRMENTS

Segment Loss on Asset Disposals

-10

OPERATING INCOME

Segment Operating Income (Loss)

33,339

26,400

16,803

Capital Expenditures

51,538

17,014

5,546

Identifiable Assets

154,583

87,194

154,583

87,194

72,795

Terminalling and Transportation

REVENUES

Affiliate

177,389

[1]

70,733

[1]

32,873

[1]

Third-party

38,320

13,674

9,505

Total Revenues

215,709

84,407

42,378

OPERATING AND MAINTENANCE EXPENSES

Segment Operating and Maintenance Expenses

106,144

28,292

26,611

IMBALANCE SETTLEMENT GAINS

Segment Imbalance Settlement Gains

-5,406

-4,983

-3,183

GENERAL AND ADMINISTRATIVE EXPENSES

Segment General and Administrative Expense

10,833

3,131

2,352

DEPRECIATION AND AMORTIZATION EXPENSES

Segment Depreciation and Amortization Expenses

39,166

9,674

8,136

(GAIN) LOSS ON ASSET DISPOSALS AND IMPAIRMENTS

Segment Loss on Asset Disposals

177

535

OPERATING INCOME

Segment Operating Income (Loss)

64,795

47,758

8,426

Capital Expenditures

27,071

74,338

13,140

Identifiable Assets

1,298,073

205,246

1,298,073

205,246

140,323

Corporate

OPERATING INCOME

Unallocated general and administrative expenses

-17,417

-9,707

-5,120

Interest and financing costs, net

39,582

8,992

1,610

Interest income

502

Identifiable Assets

$49,656

$70,738

$49,656

$70,738

$20,691

[1]

Our Predecessors did not record revenue for transactions with Tesoro in the Terminalling and Transportation segment or for trucking services in the Crude Oil Gathering segment for the TLLP Predecessor prior to the Initial Offering or for assets acquired in the Acquisitions from Tesoro prior to the effective date of each acquisition. Our FERC and NDPSC regulated pipelines were our sole source of predecessor affiliate revenues in the Crude Oil Gathering segment.

Quarterly_Financial_Data_Unaud2

Quarterly Financial Data (Unaudited) (Details) (USD $)	3 Months Ended																12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013		Sep. 30, 2013		Jun. 30, 2013		Mar. 31, 2013		Dec. 31, 2012		Sep. 30, 2012		Jun. 30, 2012		Mar. 31, 2012		Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Quarterly Financial Data	'		'		'		'		'		'		'		'		'		'		'
Total Revenues	$99,281		$94,468		$60,105		$51,622		$47,738		$43,953		$36,885		$28,263		$305,476		$156,839		$87,337
Operating and maintenance expenses	52,183		57,061		28,889		19,489		20,086		20,541		16,566		15,576		157,622		72,769		54,302
Operating Income	22,528		14,303		19,627		24,259		21,280		18,351		16,265		8,555		80,717		64,451		20,109
Net Income	7,414		2,019		13,526		18,678		15,696		16,541		15,226		8,044		41,637		55,507		18,499
Limited partnersb interest in net income	$15,674		$17,490		$17,195		$17,142		$15,334		$14,736		$12,721		$11,326		$67,501		$54,117		$33,876
Net Income per limited partner unit (a):	'		'		'		'		'		'		'		'		'		'		'
Common - basic (dollars per unit)	$0.33	[1]	$0.37	[1]	$0.38	[1]	$0.40	[1]	$0.53	[1]	$0.55	[1]	$0.41	[1]	$0.37	[1]	$1.48	[1],[2]	$1.90	[1],[2]	$1.11	[2]
Common - diluted (dollars per unit)	$0.33	[1]	$0.37	[1]	$0.38	[1]	$0.40	[1]	$0.53	[1]	$0.54	[1]	$0.41	[1]	$0.37	[1]	$1.47	[1],[2]	$1.89	[1],[2]	$1.11	[2]
Subordinated - basic and diluted (dollars per unit)	$0.26	[1]	$0.37	[1]	$0.36	[1]	$0.37	[1]	$0.30	[1]	$0.41	[1]	$0.41	[1]	$0.37	[1]	$1.35	[1],[2]	$1.47	[1],[2]	$1.11	[2]

[1]	The sum of four quarters may not equal annual results due to rounding or the quarterly number of shares outstanding.
[2]	We base our calculation of net income per unit, including the allocation of distributions greater than earnings, on the weighted-average number of common and subordinated limited partner units outstanding during the period. Therefore, as a result of the equity offerings in October 2012, January 2013 and November 2013 and the common units issued to Tesoro in the Los Angeles Terminal Assets Acquisition and the Los Angeles Logistics Assets Acquisition, net income per common and subordinated limited partner units will not agree during the years ended December 31, 2013 and 2012. See Note K for additional information regarding the equity offerings.