USA Compression Partners (USAC) 10-Q 2 Nov 21 2021 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2021	Oct. 28, 2021
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2021
Document Transition Report	false
Entity File Number	001-35779
Entity Registrant Name	USA Compression Partners, LP
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	75-2771546
Entity Address, Address Line One	111 Congress Avenue
Entity Address, Address Line Two	Suite 2400
Entity Address, City or Town	Austin
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	78701
City Area Code	512
Local Phone Number	473-2662
Title of 12(b) Security	Common units representing limited partner interests
Trading Symbol	USAC
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Units outstanding (in units)		97,096,137
Entity Central Index Key	0001522727
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Amendment Flag	false

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 250	$ 2
Accounts receivable:
Trade, net of allowances	63,077	63,727
Other	40	3,707
Related party receivables	45,004	45,043
Inventories	84,527	84,632
Prepaid expenses and other assets	6,041	2,444
Total current assets	198,939	199,555
Property and equipment, net	2,256,930	2,380,633
Lease right-of-use assets	20,927	22,766
Identifiable intangible assets, net	311,756	333,791
Other assets	7,999	11,955
Total assets	2,796,551	2,948,700
Current liabilities:
Accounts payable	16,564	13,531
Accrued liabilities	101,319	109,539
Deferred revenue	49,576	47,202
Total current liabilities	167,459	170,272
Long-term debt, net	1,961,697	1,927,005
Operating lease liabilities	19,313	21,220
Other liabilities	13,248	15,239
Total liabilities	2,161,717	2,133,736
Commitments and contingencies
Preferred Units	477,309	477,309
Partners’ capital:
Common units, 97,096 and 96,962 units issued and outstanding, respectively	143,546	323,676
Warrants	13,979	13,979
Total partners’ capital	157,525	337,655
Total liabilities, Preferred Units and partners’ capital	$ 2,796,551	$ 2,948,700

Unaudited Condensed Consolida_2

Unaudited Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Thousands, $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Allowance for credit losses	$ 2,388	$ 4,982
Common units issued (in shares)	97,096	96,962
Common units outstanding (in shares)	97,096	96,962

Unaudited Condensed Consolida_3

Unaudited Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenues:
Total revenues	$ 158,627	$ 161,666	$ 472,702	$ 509,316
Costs and expenses:
Cost of operations, exclusive of depreciation and amortization	49,159	46,715	143,391	155,848
Depreciation and amortization	59,265	60,072	179,522	179,172
Selling, general and administrative	13,524	12,716	42,612	45,416
Loss (gain) on disposition of assets	48	1,686	(2,312)	(115)
Impairment of compression equipment	0	1,706	4,953	5,629
Impairment of goodwill	0	0	0	619,411
Total costs and expenses	121,996	122,895	368,166	1,005,361
Operating income (loss)	36,631	38,771	104,536	(496,045)
Other income (expense):
Interest expense, net	(32,222)	(32,004)	(96,860)	(96,297)
Other	18	20	88	67
Total other expense	(32,204)	(31,984)	(96,772)	(96,230)
Net income (loss) before income tax expense	4,427	6,787	7,764	(592,275)
Income tax expense	312	268	590	983
Net income (loss)	4,115	6,519	7,174	(593,258)
Less: distributions on Preferred Units	(12,188)	(12,188)	(36,563)	(36,563)
Net Income (Loss) Allocated to Limited Partners	$ (8,073)	$ (5,669)	$ (29,389)	$ (629,821)
Weighted average common units outstanding - basic (in shares)	97,085	96,882	97,039	96,776
Weighted average common units outstanding - diluted (in shares)	97,085	96,882	97,039	96,776
Basic net loss per common unit (in dollars per share)	$ (0.08)	$ (0.06)	$ (0.30)	$ (6.51)
Diluted net loss per common unit (in dollars per share)	(0.08)	(0.06)	(0.30)	(6.51)
Distributions declared per common unit for respective periods (in dollars per share)	$ 0.525	$ 0.525	$ 1.575	$ 1.575
Contract operations
Revenues:
Total revenues	$ 151,622	$ 156,632	$ 455,947	$ 492,419
Parts and service
Revenues:
Total revenues	4,122	1,986	7,978	7,770
Related party
Revenues:
Total revenues	$ 2,883	$ 3,048	$ 8,777	$ 9,127

Unaudited Condensed Consolida_4

Unaudited Condensed Consolidated Statements of Changes in Partners' Capital - USD ($) $ in Thousands	Total	Common units	Warrants
Beginning balance Partners' capital at Dec. 31, 2019	$ 1,180,598	$ 1,166,619	$ 13,979
Increase (Decrease) in Partners' Capital
Vesting of phantom units	1,065	1,065	0
Distributions and DERs	(50,755)	(50,755)	0
Issuance of common units under the DRIP	301	301	0
Unit-based compensation for equity classified awards	55	55	0
Net loss attributable to common unitholders’ interests	(614,648)	(614,648)	0
Ending balance Partners' capital at Mar. 31, 2020	516,616	502,637	13,979
Beginning balance Partners' capital at Dec. 31, 2019	1,180,598	1,166,619	13,979
Increase (Decrease) in Partners' Capital
Net loss attributable to common unitholders’ interests	(629,821)
Ending balance Partners' capital at Sep. 30, 2020	401,669	387,690	13,979
Beginning balance Partners' capital at Mar. 31, 2020	516,616	502,637	13,979
Increase (Decrease) in Partners' Capital
Vesting of phantom units	659	659	0
Distributions and DERs	(50,801)	(50,801)	0
Issuance of common units under the DRIP	612	612	0
Unit-based compensation for equity classified awards	56	56	0
Net loss attributable to common unitholders’ interests	(9,504)	(9,504)	0
Ending balance Partners' capital at Jun. 30, 2020	457,638	443,659	13,979
Increase (Decrease) in Partners' Capital
Vesting of phantom units	20	20	0
Distributions and DERs	(50,874)	(50,874)	0
Issuance of common units under the DRIP	499	499	0
Unit-based compensation for equity classified awards	55	55	0
Net loss attributable to common unitholders’ interests	(5,669)	(5,669)	0
Ending balance Partners' capital at Sep. 30, 2020	401,669	387,690	13,979
Beginning balance Partners' capital at Dec. 31, 2020	337,655	323,676	13,979
Increase (Decrease) in Partners' Capital
Vesting of phantom units	391	391	0
Distributions and DERs	(50,931)	(50,931)	0
Issuance of common units under the DRIP	463	463	0
Unit-based compensation for equity classified awards	52	52	0
Net loss attributable to common unitholders’ interests	(11,816)	(11,816)	0
Ending balance Partners' capital at Mar. 31, 2021	275,814	261,835	13,979
Beginning balance Partners' capital at Dec. 31, 2020	337,655	323,676	13,979
Increase (Decrease) in Partners' Capital
Net loss attributable to common unitholders’ interests	(29,389)
Ending balance Partners' capital at Sep. 30, 2021	157,525	143,546	13,979
Beginning balance Partners' capital at Mar. 31, 2021	275,814	261,835	13,979
Increase (Decrease) in Partners' Capital
Vesting of phantom units	277	277	0
Distributions and DERs	(50,963)	(50,963)	0
Issuance of common units under the DRIP	402	402	0
Unit-based compensation for equity classified awards	54	54	0
Net loss attributable to common unitholders’ interests	(9,500)	(9,500)	0
Ending balance Partners' capital at Jun. 30, 2021	216,084	202,105	13,979
Increase (Decrease) in Partners' Capital
Vesting of phantom units	9	9	0
Distributions and DERs	(50,987)	(50,987)	0
Issuance of common units under the DRIP	438	438	0
Unit-based compensation for equity classified awards	54	54	0
Net loss attributable to common unitholders’ interests	(8,073)	(8,073)	0
Ending balance Partners' capital at Sep. 30, 2021	$ 157,525	$ 143,546	$ 13,979

Unaudited Condensed Consolida_5

Unaudited Condensed Consolidated Statements of Changes in Partners' Capital (Parenthetical) - $ / shares	3 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020
Common units
Distribution and DERs (in dollars per share)	$ 0.525	$ 0.525	$ 0.525	$ 0.525	$ 0.525	$ 0.525

Unaudited Condensed Consolida_6

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash flows from operating activities:
Net income (loss)	$ 7,174	$ (593,258)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	179,522	179,172
Provision for expected credit losses	(2,400)	3,700
Amortization of debt issuance costs	6,866	6,113
Unit-based compensation expense	11,924	4,071
Deferred income tax expense (benefit)	(101)	350
Gain on disposition of assets	(2,312)	(115)
Impairment of compression equipment	4,953	5,629
Impairment of goodwill	0	619,411
Changes in assets and liabilities:
Accounts receivable and related party receivables, net	4,878	14,403
Inventories	(10,147)	(12,106)
Prepaid expenses and other current assets	(3,596)	(735)
Other assets	2,685	2,445
Accounts payable	3,461	(4,097)
Accrued liabilities and deferred revenue	(18,539)	(31,161)
Other liabilities	0	1,829
Net cash provided by operating activities	184,368	195,651
Cash flows from investing activities:
Capital expenditures, net	(29,393)	(97,881)
Proceeds from disposition of property and equipment	4,168	2,367
Proceeds from insurance recovery	1,559	1,324
Net cash used in investing activities	(23,666)	(94,190)
Cash flows from financing activities:
Proceeds from revolving credit facility	528,515	628,804
Payments on revolving credit facility	(496,608)	(534,628)
Cash paid related to net settlement of unit-based awards	(461)	(1,125)
Deferred financing costs	(164)	(3,780)
Other	(405)	(636)
Net cash used in financing activities	(160,454)	(101,469)
Increase (decrease) in cash and cash equivalents	248	(8)
Cash and cash equivalents, beginning of period	2	10
Cash and cash equivalents, end of period	250	2
Supplemental cash flow information:
Cash paid for interest, net of capitalized amounts	115,737	115,973
Cash paid for income taxes	819	633
Supplemental non-cash transactions:
Non-cash distributions to certain common unitholders (DRIP)	1,303	1,412
Transfers from inventories to property and equipment	9,807	13,401
Changes in capital expenditures included in accounts payable and accrued liabilities	199	(9,536)
Financing costs included in accounts payable and accrued liabilities	120	115
Common units
Cash flows from financing activities:
Cash distributions	(154,768)	(153,541)
Preferred Units
Cash flows from financing activities:
Cash distributions	$ (36,563)	$ (36,563)

Organization and Description of

Organization and Description of Business	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Description of Business	Organization and Description of Business Unless otherwise indicated, the terms “our,” “we,” “us,” “the Partnership” and similar language refer to USA Compression Partners, LP, collectively with its consolidated operating subsidiaries. We are a Delaware limited partnership. Through our operating subsidiaries, we provide compression services under fixed-term contracts with customers in the natural gas and crude oil industries, using natural gas compression packages that we design, engineer, own, operate and maintain. We also own and operate a fleet of equipment used to provide natural gas treating services, such as carbon dioxide and hydrogen sulfide removal, cooling, and dehydration. We primarily provide compression services in a number of shale plays throughout the U.S., including the Utica, Marcellus, Permian Basin, Delaware Basin, Eagle Ford, Mississippi Lime, Granite Wash, Woodford, Barnett, Haynesville, Niobrara and Fayetteville shales. USA Compression GP, LLC, a Delaware limited liability company, serves as our general partner and is referred to herein as the “General Partner.” Prior to April 1, 2021, the General Partner was wholly owned by Energy Transfer Operating, L.P. (“ETO”), an affiliate of Energy Transfer LP. On April 1, 2021, Energy Transfer LP, ETO and certain of their affiliates consummated an internal reorganization. In connection with the reorganization, ETO merged with and into Energy Transfer LP, with Energy Transfer LP surviving the merger (the “ET Merger”). As a result of the ET Merger, the General Partner became wholly owned by Energy Transfer LP. The accompanying unaudited condensed consolidated financial statements include the accounts of the Partnership and its operating subsidiaries, all of which are wholly owned by us.

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation Our accompanying unaudited condensed consolidated financial statements have been prepared in accordance with GAAP and pursuant to the rules and regulations of the SEC. In the opinion of our management, such financial information reflects all normal recurring adjustments necessary for a fair presentation of these interim unaudited condensed consolidated financial statements in accordance with GAAP. Operating results for the three and nine months ended September 30, 2021 are not necessarily indicative of the results that may be expected for the year ending December 31, 2021. Certain information and footnote disclosures normally included in annual consolidated financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to the rules and regulations of the SEC. Therefore, these unaudited condensed consolidated financial statements should be read in conjunction with our audited consolidated financial statements contained in our annual report on Form 10-K for the year ended December 31, 2020 filed on February 16, 2021 (our “2020 Annual Report”). Use of Estimates Our unaudited condensed consolidated financial statements have been prepared in conformity with GAAP, which includes the use of estimates and assumptions by management that affect the reported amounts of assets, liabilities, revenues, expenses and disclosure of contingent assets and liabilities that existed at the date of the unaudited condensed consolidated financial statements. Although these estimates were based on management’s available knowledge of current and expected future events, actual results could differ from these estimates. Significant Accounting Policies Cash and Cash Equivalents Cash and cash equivalents consist of all cash balances. We consider investments in highly liquid financial instruments purchased with an original maturity of 90 days or less to be cash equivalents. Trade Accounts Receivable Trade accounts receivable are recorded at the invoiced amount. Allowance for Credit Losses We evaluate our allowance for credit losses related to our trade accounts receivable measured at amortized cost. Due to the short-term nature of our trade accounts receivable, we consider the amortized cost to be the same as the carrying amount of the receivable, excluding the allowance for credit losses. Our determination of the allowance for credit losses requires us to make estimates and judgments regarding our customers’ ability to pay amounts due. We continuously evaluate the financial strength of our customers and the overall business climate in which our customers operate and make adjustments to the allowance for credit losses as necessary. We evaluate the financial strength of our customers by reviewing the aging of their receivables, our collection experience with the customer, correspondence, financial information and third-party credit ratings. We evaluate the business climate in which our customers operate by reviewing various publicly available materials regarding our customers’ industry, including the solvency of various companies in the industry. Inventories Inventories consist of serialized and non-serialized parts used primarily on compression units. All inventories are stated at the lower of cost or net realizable value. Serialized parts inventories are determined using the specific identification cost method, while non-serialized parts inventories are determined using the weighted average cost method. Purchases of inventories are considered operating activities on the unaudited condensed consolidated statements of cash flows. Property and Equipment Property and equipment are carried at cost except for (i) certain acquired assets which are recorded at fair value on their respective acquisition dates and (ii) impaired assets which are recorded at fair value on the last impairment evaluation date for which an adjustment was required. Overhauls and major improvements that increase the value or extend the life of compression equipment are capitalized and depreciated over three When property and equipment is retired or sold, its carrying value and the related accumulated depreciation are removed from our accounts and any associated gains or losses are recorded on the unaudited condensed consolidated statements of operations in the period of sale or disposition. Capitalized interest is calculated by multiplying our monthly effective interest rate on outstanding debt by the amount of qualifying costs, which include upfront payments to acquire certain compression units. Capitalized interest was approximately $51,000 and $152,000 for the three and nine months ended September 30, 2021, respectively, and approximately $6,000 and $192,000 for the three and nine months ended September 30, 2020, respectively. Impairment of Long-Lived Assets Long-lived assets with recorded values that are not expected to be recovered through future cash flows are written-down to estimated fair value. We test long-lived assets for impairment when events or circumstances indicate that the assets’ carrying value may not be recoverable or will no longer be utilized in the operating fleet. The most common circumstance requiring compression units to be evaluated for impairment is when idle units do not meet the desired performance characteristics of our active revenue generating horsepower. The carrying value of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value of the long-lived asset exceeds the sum of the undiscounted cash flows associated with the asset, an impairment loss equal to the amount of the carrying value exceeding the fair value of the asset is recognized. The fair value of the asset is measured using quoted market prices or, in the absence of quoted market prices, based on an estimate of discounted cash flows, the expected net sale proceeds compared to the other similarly configured fleet units we recently sold or a review of other units recently offered for sale by third parties, or the estimated component value of the equipment we plan to use. Refer to Note 5 for more detailed information about impairment charges during the three and nine months ended September 30, 2021 and 2020. Identifiable Intangible Assets Identifiable intangible assets are recorded at cost and amortized using the straight-line method over their estimated useful lives, which is the period over which the assets are expected to contribute directly or indirectly to our future cash flows. The estimated useful lives of our intangible assets range from 15 to 25 years. Revenue Recognition Revenue is recognized when obligations under the terms of a contract with our customer are satisfied; generally this occurs with the transfer of our services or goods. Revenue is measured at the amount of consideration we expect to receive in exchange for providing services or transferring goods. Incidental items, if any, that are immaterial in the context of the contract are recognized as expenses. Income Taxes We are organized as a partnership for U.S. federal and state income tax purposes. As a result, our partners are responsible for U.S. federal and state income taxes based upon their distributive share of our items of income, gain, loss or deduction. Texas imposes an entity-level income tax on partnerships that is based on Texas sourced taxable margin (the “Texas Margin Tax”). We have included in the unaudited condensed consolidated financial statements a provision for the Texas Margin Tax. Pass Through Taxes Sales taxes incurred on behalf of, and passed through to, customers are accounted for on a net basis. Fair Value Measurements Accounting standards on fair value measurements establish a framework for measuring fair value and stipulate disclosures about fair value measurements. The standards apply to recurring and non-recurring financial and non-financial assets and liabilities that require or permit fair value measurements. Among the required disclosures is the fair value hierarchy of inputs we use to value an asset or a liability. The three levels of the fair value hierarchy are described as follows: Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that we have the ability to access at the measurement date. Level 2 inputs are those other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 inputs are unobservable inputs for the asset or liability. As of September 30, 2021, our financial instruments consisted primarily of cash and cash equivalents, trade accounts receivable, trade accounts payable and long-term debt. The book values of cash and cash equivalents, trade accounts receivable and trade accounts payable are representative of fair value due to their short-term maturities. The carrying amount of our revolving credit facility approximates fair value due to the floating interest rates associated with the debt. The fair value of our Senior Notes 2026 and Senior Notes 2027 were estimated using quoted prices in inactive markets and are considered Level 2 measurements. The following table summarizes the aggregate principal amount and fair value of our Senior Notes 2026 and Senior Notes 2027 (in thousands): September 30, December 31, Senior Notes 2026, aggregate principal $ 725,000 $ 725,000 Fair value of Senior Notes 2026 756,719 761,250 Senior Notes 2027, aggregate principal 750,000 750,000 Fair value of Senior Notes 2027 795,000 800,625 Operating Segment We operate in a single business segment, the compression services business.

Trade Accounts Receivable

Trade Accounts Receivable	9 Months Ended
	Sep. 30, 2021
Receivables [Abstract]
Trade Accounts Receivable	Trade Accounts ReceivableThe allowance for credit losses, which was $2.4 million and $5.0 million as of September 30, 2021 and December 31, 2020, respectively, is our best estimate of the amount of probable credit losses included in our existing accounts receivable. The following summarizes activity within our trade accounts receivable allowance for credit losses balance (in thousands): Allowance for Credit Losses Balance as of December 31, 2020 $ 4,982 Current-period provision for expected credit losses (2,400) Writeoffs charged against the allowance (194) Balance as of September 30, 2021 $ 2,388 For the three and nine months ended September 30, 2021, we recognized a reversal of $1.1 million and $2.4 million of our provision for expected credit losses, respectively. Improved market conditions for customers due to the recovery in crude oil prices and higher natural gas prices was the primary factor contributing to the decrease to the allowance for credit losses for the three and nine months ended September 30, 2021. For the nine months ended September 30, 2020, we recognized a $3.7 million provision for expected credit losses. Low crude oil prices, driven by decreased demand for and global oversupply of crude oil as a result of the COVID-19 pandemic, was the primary factor contributing to the higher allowance for credit losses for the nine months ended September 30, 2020.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2021
Inventory Disclosure [Abstract]
Inventories	Inventories Components of inventories are as follows (in thousands): September 30, December 31, Serialized parts $ 43,227 $ 42,233 Non-serialized parts 41,300 42,399 Total inventories $ 84,527 $ 84,632

Property and Equipment, Identif

Property and Equipment, Identifiable Intangible Assets and Goodwill	9 Months Ended
	Sep. 30, 2021
Property and Equipment and Identifiable Intangible Assets
Property and Equipment, Identifiable Intangible Assets and Goodwill	Property and Equipment, Identifiable Intangible Assets and Goodwill Property and Equipment Property and equipment consisted of the following (in thousands): September 30, December 31, Compression and treating equipment $ 3,507,337 $ 3,480,660 Computer equipment 54,021 53,887 Automobiles and vehicles 32,084 33,412 Leasehold improvements 8,679 8,218 Buildings 5,334 5,334 Furniture and fixtures 1,105 1,110 Land 77 77 Total property and equipment, gross 3,608,637 3,582,698 Less: accumulated depreciation and amortization (1,351,707) (1,202,065) Total property and equipment, net $ 2,256,930 $ 2,380,633 Depreciation is calculated using the straight-line method over the estimated useful lives of the assets as follows: Compression equipment, acquired new 25 years Compression equipment, acquired used 5 - 25 years Furniture and fixtures 3 - 10 years Vehicles and computer equipment 1 - 10 years Buildings 5 years Leasehold improvements 5 years Depreciation expense on property and equipment and loss (gain) on disposition of assets were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Depreciation expense $ 51,920 $ 52,727 $ 157,487 $ 157,137 Loss (gain) on disposition of assets 48 1,686 (2,312) (115) As of September 30, 2021 and December 31, 2020, there was $3.0 million and $2.8 million , respectively, of property and equipment purchases in accounts payable and accrued liabilities. On a quarterly basis, we evaluate the future deployment of our idle fleet under current market conditions. For the nine months ended September 30, 2021, we determined to retire 22 compressor units for a total of approximately 9,600 horsepower that were previously used to provide compression services in our business. As a result, we recorded an impairment of compression equipment of $5.0 million for the nine months ended September 30, 2021. For the three and nine months ended September 30, 2020 , we determined to retire 16 and 27 compressor units, respectively, for a total of approximately 3,900 and 9,000 horsepower, respectively, that were previously used to provide compression services in our business. As a result, we recorded impairments of compression equipment of $1.7 million and $5.6 million for the three and nine months ended September 30, 2020, respectively. The primary causes for these impairments were: (i) units were not considered marketable in the foreseeable future, (ii) units were subject to excessive maintenance costs or (iii) units were unlikely to be accepted by customers due to certain performance characteristics of the unit, such as the inability to meet current quoting criteria without excessive retrofitting costs. These compression units were written down to their respective estimated salvage values, if any. Identifiable Intangible Assets Identifiable intangible assets, net consisted of the following (in thousands): Customer Relationships Trade Names Total Net balance as of December 31, 2020 $ 302,952 $ 30,839 $ 333,791 Amortization expense (19,579) (2,456) (22,035) Net balance as of September 30, 2021 $ 283,373 $ 28,383 $ 311,756 Accumulated amortization of intangible assets was $238.9 million and $216.9 million as of September 30, 2021 and December 31, 2020, respectively. The expected amortization of the intangible assets for each of the five succeeding years is $29.4 million. Goodwill During the first quarter of 2020 certain potential impairment indicators were identified, specifically (i) the decline in the market price of our common units, (ii) the decline in global commodity prices and (iii) the COVID-19 pandemic; which together indicated the fair value of the reporting unit was less than its carrying amount as of March 31, 2020. We performed a quantitative goodwill impairment test as of March 31, 2020 and determined fair value using a weighted combination of the income approach and the market approach. Determining fair value of a reporting unit requires judgment and use of significant estimates and assumptions. Such estimates and assumptions include revenue growth rates, EBITDA margins, weighted average costs of capital and future market conditions, among others. We believe the estimates and assumptions used were reasonable and based on available market information, but variations in any of the assumptions could have resulted in materially different calculations of fair value and determinations of whether or not an impairment is indicated. Under the income approach, we determined fair value based on estimated future cash flows, including estimates for capital expenditures, discounted to present value using the risk-adjusted industry rate, which reflects the overall level of inherent risk of the Partnership. Cash flow projections were derived from four-year operating forecasts plus an estimate of later period cash flows, all of which were developed by management. Subsequent period cash flows were developed using growth rates that management believed were reasonably likely to occur. Under the market approach, we determined fair value by applying valuation multiples of comparable publicly-traded companies to the projected EBITDA of the Partnership and then averaging that estimate with similar historical calculations using a three-year average. In addition, we estimated a reasonable control premium representing the incremental value that would accrue to us if we were to be acquired. Based on the quantitative goodwill impairment test described above, our carrying amount exceeded fair value and as a result, we recognized a goodwill impairment of $619.4 million for the nine months ended September 30, 2020.

Other Current Liabilities

Other Current Liabilities	9 Months Ended
	Sep. 30, 2021
Other Liabilities, Current [Abstract]
Other Current Liabilities	Other Current Liabilities Components of other current liabilities included the following (in thousands): September 30, December 31, Accrued sales tax contingencies (1) $ 44,923 $ 44,923 Accrued interest expense 5,601 31,125 Accrued payroll and benefits 12,605 8,416 Accrued unit-based compensation liability 16,621 9,183 Accrued property taxes 8,641 4,459 ________________________________ (1) Refer to Note 13 for further information on the accrued sales tax contingencies.

Lease Accounting

Lease Accounting	9 Months Ended
	Sep. 30, 2021
Leases [Abstract]
Lease Accounting	Lease Accounting Lessor Accounting We granted a bargain purchase option to a customer with respect to certain compressor packages leased to the customer. The bargain purchase option provided the customer with an option to acquire the equipment at a value significantly less than the fair market value at the end of the lease term. During the second quarter of 2021, the customer exercised its bargain purchase option resulting in a gain of $1.1 million recognized within loss (gain) on disposition of assets for the nine months ended September 30, 2021. Prior to the customer exercising its bargain purchase option, revenue and interest income related to the lease was recognized over the lease term. We recognized maintenance revenue within contract operations revenue and interest income within interest expense, net. Maintenance revenue and interest income were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Maintenance revenue $ — $ 323 $ 323 $ 968 Interest income — 87 48 316

Long-term Debt

Long-term Debt	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Long-term Debt	Long-term Debt Our long-term debt, of which there is no current portion, consisted of the following (in thousands): September 30, December 31, Senior Notes 2026, aggregate principal $ 725,000 $ 725,000 Senior Notes 2027, aggregate principal 750,000 750,000 Less: deferred financing costs, net of amortization (19,020) (21,805) Total senior notes, net 1,455,980 1,453,195 Revolving credit facility 505,717 473,810 Total long-term debt, net $ 1,961,697 $ 1,927,005 Revolving Credit Facility As of September 30, 2021, we were in compliance with all of our covenants under the Credit Agreement. The Credit Agreement has an aggregate commitment of $1.6 billion (subject to availability under our borrowing base), with a further potential increase of $400 million, and has a maturity date of April 2, 2023. As of September 30, 2021, we had outstanding borrowings under the Credit Agreement of $505.7 million, $1.1 billion of borrowing base availability and, subject to compliance with the applicable financial covenants, available borrowing capacity of $114.3 million. Our weighted average interest rate in effect for all borrowings under the Credit Agreement as of September 30, 2021 was 2.96%, with a weighted average interest rate of 3.01% for the nine months ended September 30, 2021. There were no letters of credit issued as of September 30, 2021. We pay a commitment fee of 0.375% on the unused portion of the Credit Agreement. The Credit Agreement was amended on August 3, 2020 (the “Amendment Effective Date”) to amend, among other things, the requirements of certain covenants and the date on which certain covenants in the Credit Agreement must be met beginning on the Amendment Effective Date until the last day of the fiscal quarter ending December 31, 2021 (the “Covenant Relief Period”). The Credit Agreement permits us to make distributions of available cash to unitholders so long as (i) no default under the facility has occurred, is continuing or would result from the distribution, (ii) immediately prior to and after giving effect to such distribution, we are in compliance with the facility’s financial covenants and (iii) immediately prior to and after giving effect to such distribution, we have availability under the Credit Agreement of at least $250 million (reverting to $100 million after the Covenant Relief Period). The Credit Agreement also contains various financial covenants, including covenants requiring us to maintain: • a minimum EBITDA to interest coverage ratio of 2.5 to 1.0, determined as of the last day of each fiscal quarter, for the annualized trailing three months; and • a maximum funded debt to EBITDA ratio, determined as of the last day of each fiscal quarter, for the annualized trailing three months of 5.25 to 1.00 for the fiscal quarters ending September 30, 2021 and December 31, 2021 (reverting to 5.00 to 1.00 after the Covenant Relief Period). In addition, the amendment provides that the 0.50 increase in maximum funded debt to EBITDA ratio applicable to certain future acquisitions (for the six In addition, during the Covenant Relief Period, the applicable margin for Eurodollar borrowings is increased from a range of 2.00% – 2.75% to a range of 2.25% – 3.00%. The amendment further provides that the Partnership becomes guarantor of the secured obligations of all other guarantors under the Credit Agreement. The Credit Agreement is a “revolving credit facility” that includes a lock box arrangement, whereby remittances from customers are forwarded to a bank account controlled by the administrative agent and are applied to reduce borrowings under the facility. Senior Notes 2026 On March 23, 2018, the Partnership and its wholly owned finance subsidiary, USA Compression Finance Corp. (“Finance Corp”), co-issued the Senior Notes 2026. The Senior Notes 2026 mature on April 1, 2026 and accrue interest at the rate of 6.875% per year. Interest on the Senior Notes 2026 is payable semi-annually in arrears on each of April 1 and October 1. The indenture governing the Senior Notes 2026 (the “2026 Indenture”) contains certain financial ratios that we must comply with in order to make certain restricted payments as described in the 2026 Indenture. As of September 30, 2021, we were in compliance with such financial covenants under the 2026 Indenture. The Senior Notes 2026 are fully and unconditionally guaranteed (the “2026 Guarantees”), jointly and severally, on a senior unsecured basis by all of our existing subsidiaries (other than Finance Corp), and will be fully and unconditionally guaranteed, jointly and severally, by each of our future restricted subsidiaries that either borrows under, or guarantees, the Credit Agreement or guarantees certain of our other indebtedness (collectively, the “Guarantors”). The Senior Notes 2026 and the 2026 Guarantees are general unsecured obligations and rank equally in right of payment with all of the Guarantors’, Finance Corp’s, and our existing and future senior indebtedness and senior to the Guarantors’, Finance Corp’s, and our future subordinated indebtedness, if any. The Senior Notes 2026 and the 2026 Guarantees are effectively subordinated in right of payment to all of the Guarantors’, Finance Corp’s, and our existing and future secured debt, including debt under the Credit Agreement and guarantees thereof, to the extent of the value of the assets securing such debt, and are structurally subordinated to all indebtedness of any of our subsidiaries that do not guarantee the Senior Notes 2026. Senior Notes 2027 On March 7, 2019, the Partnership and Finance Corp co-issued the Senior Notes 2027. The Senior Notes 2027 mature on September 1, 2027 and accrue interest at the rate of 6.875% per year. Interest on the Senior Notes 2027 is payable semi-annually in arrears on each of March 1 and September 1. The indenture governing the Senior Notes 2027 (the “2027 Indenture”) contains certain financial ratios that we must comply with in order to make certain restricted payments as described in the 2027 Indenture. As of September 30, 2021, we were in compliance with such financial covenants under the 2027 Indenture. The Senior Notes 2027 are fully and unconditionally guaranteed (the “2027 Guarantees”), jointly and severally, on a senior unsecured basis by the Guarantors. The Senior Notes 2027 and the 2027 Guarantees are general unsecured obligations and rank equally in right of payment with all of the Guarantors’, Finance Corp’s, and our existing and future senior indebtedness and senior to the Guarantors’, Finance Corp’s, and our future subordinated indebtedness, if any. The Senior Notes 2027 and the 2027 Guarantees are effectively subordinated in right of payment to all of the Guarantors’, Finance Corp’s, and our existing and future secured debt, including debt under the Credit Agreement and guarantees thereof, to the extent of the value of the assets securing such debt, and are structurally subordinated to all indebtedness of any of our subsidiaries that do not guarantee the Senior Notes 2027. We have no assets or operations independent of our subsidiaries, and there are no significant restrictions upon our ability to obtain funds from our subsidiaries by dividend or loan. Each of the Guarantors is 100% owned by us. None of the assets of our subsidiaries represent restricted net assets pursuant to Rule 4-08(e)(3) of Regulation S-X under the Securities Act.

Preferred Units

Preferred Units	9 Months Ended
	Sep. 30, 2021
Preferred Units and Warrants
Preferred Units	Preferred Units We had 500,000 Preferred Units outstanding as of September 30, 2021 and December 31, 2020, respectively, with a face value of $1,000 per Preferred Unit. The Preferred Units rank senior to the common units with respect to distributions and rights upon liquidation. The holders of the Preferred Units are entitled to receive cumulative quarterly cash distributions equal to $24.375 per Preferred Unit. We have declared and paid quarterly cash distributions to the holders of the Preferred Units of record as follows: Payment Date Distribution per Preferred Unit February 7, 2020 $ 24.375 May 8, 2020 24.375 August 10, 2020 24.375 November 6, 2020 24.375 2020 total distributions $ 97.500 February 5, 2021 $ 24.375 May 7, 2021 24.375 August 6, 2021 24.375 2021 total distributions $ 73.125 Announced Quarterly Distribution On October 14, 2021, we declared a cash distribution of $24.375 per unit on the Preferred Units. The distribution will be paid on November 5, 2021 to the holders of the Preferred Units of record as of close of business on October 25, 2021. Changes in the Preferred Units balance are as follows (in thousands): Preferred Units Balance as of December 31, 2020 $ 477,309 Net income allocated to Preferred Units 36,563 Cash distributions on Preferred Units (36,563) Balance as of September 30, 2021 $ 477,309 Redemption and Conversion Features

Partners' Capital

Partners' Capital	9 Months Ended
	Sep. 30, 2021
Partners' Capital Notes [Abstract]
Partners' Capital	Partners’ Capital Common Units The change in common units outstanding was as follows: Units Outstanding Number of units outstanding as of December 31, 2020 96,962,323 Vesting of phantom units 44,679 Issuance of common units under the DRIP 89,135 Number of units outstanding as of September 30, 2021 97,096,137 As of September 30, 2021, ET held 46,056,228 common units, including 8,000,000 common units held by the General Partner and controlled by ET. Cash Distributions We have declared and paid quarterly distributions per unit to our limited partner unitholders of record, including holders of our common units and phantom units, as follows (dollars in millions, except distribution per unit): Payment Date Distribution per Limited Partner Unit Amount Paid to Common Unitholders Amount Paid to Phantom Unitholders Total Distribution February 7, 2020 $ 0.525 $ 50.7 $ 0.9 $ 51.6 May 8, 2020 0.525 50.8 0.9 51.7 August 10, 2020 0.525 50.9 0.8 51.7 November 6, 2020 0.525 50.9 0.7 51.6 2020 total distributions $ 2.10 $ 203.3 $ 3.3 $ 206.6 February 5, 2021 $ 0.525 $ 50.9 $ 1.1 $ 52.0 May 7, 2021 0.525 50.9 1.1 52.0 August 6, 2021 0.525 51.0 1.1 52.1 2021 total distributions $ 1.575 $ 152.8 $ 3.3 $ 156.1 Announced Quarterly Distribution On October 14, 2021, we announced a cash distribution of $0.525 per unit on our common units. The distribution will be paid on November 5, 2021 to common unitholders of record as of the close of business on October 25, 2021. DRIP During the nine months ended September 30, 2021, distributions of $1.3 million were reinvested under the DRIP resulting in the issuance of 89,135 common units. Warrants As of September 30, 2021 and December 31, 2020, we had two tranches of warrants outstanding, which includes warrants to purchase (i) 5,000,000 common units with a strike price of $17.03 per common unit and (ii) 10,000,000 common units with a strike price of $19.59 per common unit (collectively, the “Warrants”). The Warrants may be exercised by the holders at any time before April 2, 2028. Loss per Unit The computation of loss per unit is based on the weighted average number of participating securities, which includes our common units and certain equity-based awards, outstanding during the applicable period. Basic loss per unit is determined by dividing net income (loss) allocated to participating securities after deducting the distributions on Preferred Units, by the weighted average number of participating securities outstanding during the period. Loss attributable to unitholders is allocated to participating securities based on their respective shares of the distributed and undistributed earnings for the period. To the extent cash distributions exceed net income (loss) attributable to unitholders for the period, the excess distributions are allocated to all participating securities outstanding based on their respective ownership percentages. Diluted loss per unit is computed using the treasury stock method, which considers the potential issuance of limited partner units associated with our long-term incentive plan and Warrants. Unvested phantom units and unexercised Warrants are not included in basic loss per unit, as they are not considered to be participating securities, but are included in the calculation of diluted loss per unit to the extent they are dilutive, and in the case of Warrants to the extent they are considered “in the money.” For the three and nine months ended September 30, 2021, approximately 889,000 and 801,000 incremental unvested phantom units, respectively, were excluded from the calculation of diluted loss per unit because the impact was anti-dilutive and our outstanding Warrants were not included in the computation as they are not considered “in the money” for either period. For the three and nine months ended September 30, 2020, approximately 584,000 and 542,000 incremental unvested phantom units, respectively, were excluded from the calculation of diluted loss per unit because the impact was anti-dilutive and our outstanding Warrants were not included in the computation as they are not considered “in the money” for either period.

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition Disaggregation of Revenue The following table disaggregates our revenue by type of service (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Contract operations revenue $ 154,554 $ 159,682 $ 464,756 $ 501,685 Retail parts and services revenue 4,073 1,984 7,946 7,631 Total revenues $ 158,627 $ 161,666 $ 472,702 $ 509,316 The following table disaggregates our revenue by timing of provision of services or transfer of goods (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Services provided over time: Primary term $ 103,955 $ 113,816 $ 315,729 $ 349,198 Month-to-month 50,599 45,866 149,027 152,487 Total services provided over time 154,554 159,682 464,756 501,685 Services provided or goods transferred at a point in time 4,073 1,984 7,946 7,631 Total revenues $ 158,627 $ 161,666 $ 472,702 $ 509,316 Contract Assets We record contract assets when we have completed performance under a contract but our right to consideration is not yet unconditional. We had no contract assets as of September 30, 2021 and December 31, 2020. Deferred Revenue We record deferred revenue when cash payments are received or due in advance of our performance. Components of deferred revenue were as follows (in thousands): Balance sheet location September 30, December 31, Current (1) Deferred revenue $ 49,576 $ 47,202 Noncurrent Other liabilities 6,296 8,200 Total $ 55,872 $ 55,402 ________________________________ (1) We recognized $1.3 million and $42.1 million of revenue during the three and nine months ended September 30, 2021, respectively, related to our deferred revenue balance as of December 31, 2020. Performance Obligations As of September 30, 2021, we had unsatisfied performance obligations related to our contract operations revenue of $440.6 million. We expect to recognize these remaining performance obligations as follows (in thousands): 2021 (remainder) 2022 2023 2024 Thereafter Total Remaining performance obligations $ 96,613 $ 220,819 $ 82,442 $ 31,998 $ 8,684 $ 440,556

Transactions with Related Parti

Transactions with Related Parties	9 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
Transactions with Related Parties	Transactions with Related Parties We provide compression services to entities affiliated with ET, which as of September 30, 2021 owned approximately 47% of our limited partner interests and 100% of the General Partner. Revenue recognized from such affiliated ET entities on our unaudited condensed consolidated statements of operations were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Related party revenues $ 2,883 $ 3,048 $ 8,777 $ 9,127 We had approximately $81,000 and $120,000 within related party receivables on our unaudited condensed consolidated balance sheets as of September 30, 2021 and December 31, 2020, respectively, from such affiliated ET entities. Additionally, the Partnership had a $44.9 million related party receivable from ET as of September 30, 2021 and December 31, 2020 related to indemnification for sales tax contingencies. See Note 13 for more information related to such sales tax contingencies.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies (a) Major Customers We did not have revenue from any single customer representing 10% or more of total revenue for the three and nine months ended September 30, 2021 or 2020. (b) Litigation From time to time, we and our subsidiaries may be involved in various claims and litigation arising in the ordinary course of business. In management’s opinion, the resolution of such matters is not expected to have a material adverse effect on our consolidated financial position, results of operations or cash flows. (c) Sales Tax Contingencies Our compliance with state and local sales tax regulations is subject to audit by various taxing authorities. Certain taxing authorities have either claimed or issued an assessment that specific operational processes, which we and others in our industry regularly conduct, result in transactions that are subject to state sales taxes. We and others in our industry have disputed these claims and assessments based on either existing tax statutes or published guidance by the taxing authorities. We are currently protesting certain assessments made by the Oklahoma Tax Commission (“OTC”). We believe it is reasonably possible that we could incur losses related to this assessment depending on whether the administrative law judge assigned by the OTC accepts our position that the transactions are not taxable and we ultimately lose any and all subsequent legal challenges to such determination. We estimate that the range of losses we could incur is from $0 to approximately $21.8 million, including penalty and interest. The upper end of this range assumes that all compression services in Oklahoma are taxable, which we believe is remote. As of September 30, 2021 and December 31, 2020, we have recorded a $44.9 million accrued liability and $44.9 million related party receivable from ET related to open audits with the Office of the Texas Comptroller of Public Accounts. For more information, see Note 17 to the consolidated financial statements included in our 2020 Annual Report.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2021
Accounting Standards Update and Change in Accounting Principle [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements In March 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2020-04, Reference Rate Reform (“Topic 848”): Facilitation of the Effects of Reference Rate Reform on Financial Reporting. The amendment to Topic 848 provides relief from certain contract modification accounting requirements for the transition away from the London Interbank Offered Rate and certain other reference rates. Adoption of the amendments in this update are optional, effective upon issuance and may be adopted during any interim or annual period through December 31, 2022. Modifications to our Credit Agreement during the effective period of this amendment will be assessed and if the modifications meet the criteria for the optional expedients and exceptions, we intend to adopt Topic 848 and apply the amendments as applicable. In August 2020, FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. ASU 2020-06 changes how entities account for convertible instruments and contracts in

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates Our unaudited condensed consolidated financial statements have been prepared in conformity with GAAP, which includes the use of estimates and assumptions by management that affect the reported amounts of assets, liabilities, revenues, expenses and disclosure of contingent assets and liabilities that existed at the date of the unaudited condensed consolidated financial statements. Although these estimates were based on management’s available knowledge of current and expected future events, actual results could differ from these estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents consist of all cash balances. We consider investments in highly liquid financial instruments purchased with an original maturity of 90 days or less to be cash equivalents.
Trade Accounts Receivable	Trade Accounts Receivable Trade accounts receivable are recorded at the invoiced amount.
Allowance for Credit Losses	Allowance for Credit Losses We evaluate our allowance for credit losses related to our trade accounts receivable measured at amortized cost. Due to the short-term nature of our trade accounts receivable, we consider the amortized cost to be the same as the carrying amount of the receivable, excluding the allowance for credit losses. Our determination of the allowance for credit losses requires us to make estimates and judgments regarding our customers’ ability to pay amounts due. We continuously evaluate the financial strength of our customers and the overall business climate in which our customers operate and make adjustments to the allowance for credit losses as necessary. We evaluate the financial strength of our customers by reviewing the aging of their receivables, our collection experience with the customer, correspondence, financial information and third-party credit ratings. We evaluate the business climate in which our customers operate by reviewing various publicly available materials regarding our customers’ industry, including the solvency of various companies in the industry.
Inventories	Inventories Inventories consist of serialized and non-serialized parts used primarily on compression units. All inventories are stated at the lower of cost or net realizable value. Serialized parts inventories are determined using the specific identification cost method, while non-serialized parts inventories are determined using the weighted average cost method. Purchases of inventories are considered operating activities on the unaudited condensed consolidated statements of cash flows.
Property and Equipment	Property and Equipment Property and equipment are carried at cost except for (i) certain acquired assets which are recorded at fair value on their respective acquisition dates and (ii) impaired assets which are recorded at fair value on the last impairment evaluation date for which an adjustment was required. Overhauls and major improvements that increase the value or extend the life of compression equipment are capitalized and depreciated over three When property and equipment is retired or sold, its carrying value and the related accumulated depreciation are removed from our accounts and any associated gains or losses are recorded on the unaudited condensed consolidated statements of operations in the period of sale or disposition. Capitalized interest is calculated by multiplying our monthly effective interest rate on outstanding debt by the amount of qualifying costs, which include upfront payments to acquire certain compression units. Capitalized interest was approximately $51,000 and $152,000 for the three and nine months ended September 30, 2021, respectively, and approximately $6,000 and $192,000 for the three and nine months ended September 30, 2020, respectively.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets Long-lived assets with recorded values that are not expected to be recovered through future cash flows are written-down to estimated fair value. We test long-lived assets for impairment when events or circumstances indicate that the assets’ carrying value may not be recoverable or will no longer be utilized in the operating fleet. The most common circumstance requiring compression units to be evaluated for impairment is when idle units do not meet the desired performance characteristics of our active revenue generating horsepower. The carrying value of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value of the long-lived asset exceeds the sum of the undiscounted cash flows associated with the asset, an impairment loss equal to the amount of the carrying value exceeding the fair value of the asset is recognized. The fair value of the asset is measured using quoted market prices or, in the absence of quoted market prices, based on an estimate of discounted cash flows, the expected net sale proceeds compared to the other similarly configured fleet units we recently sold or a review of other units recently offered for sale by third parties, or the estimated component value of the equipment we plan to use.
Identifiable Intangible Assets	Identifiable Intangible Assets Identifiable intangible assets are recorded at cost and amortized using the straight-line method over their estimated useful lives, which is the period over which the assets are expected to contribute directly or indirectly to our future cash flows. The estimated useful lives of our intangible assets range from 15 to 25 years.
Revenue Recognition	Revenue Recognition Revenue is recognized when obligations under the terms of a contract with our customer are satisfied; generally this occurs with the transfer of our services or goods. Revenue is measured at the amount of consideration we expect to receive in exchange for providing services or transferring goods. Incidental items, if any, that are immaterial in the context of the contract are recognized as expenses.
Income Taxes	Income Taxes We are organized as a partnership for U.S. federal and state income tax purposes. As a result, our partners are responsible for U.S. federal and state income taxes based upon their distributive share of our items of income, gain, loss or deduction. Texas imposes an entity-level income tax on partnerships that is based on Texas sourced taxable margin (the “Texas Margin Tax”). We have included in the unaudited condensed consolidated financial statements a provision for the Texas Margin Tax.
Pass Through Taxes	Pass Through Taxes Sales taxes incurred on behalf of, and passed through to, customers are accounted for on a net basis.
Fair Value Measurements	Fair Value Measurements Accounting standards on fair value measurements establish a framework for measuring fair value and stipulate disclosures about fair value measurements. The standards apply to recurring and non-recurring financial and non-financial assets and liabilities that require or permit fair value measurements. Among the required disclosures is the fair value hierarchy of inputs we use to value an asset or a liability. The three levels of the fair value hierarchy are described as follows: Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that we have the ability to access at the measurement date. Level 2 inputs are those other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 inputs are unobservable inputs for the asset or liability. As of September 30, 2021, our financial instruments consisted primarily of cash and cash equivalents, trade accounts receivable, trade accounts payable and long-term debt. The book values of cash and cash equivalents, trade accounts receivable and trade accounts payable are representative of fair value due to their short-term maturities. The carrying amount of our revolving credit facility approximates fair value due to the floating interest rates associated with the debt. The fair value of our Senior Notes 2026 and Senior Notes 2027 were estimated using quoted prices in inactive markets and are considered Level 2 measurements.
Operating Segment	Operating Segment We operate in a single business segment, the compression services business.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In March 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2020-04, Reference Rate Reform (“Topic 848”): Facilitation of the Effects of Reference Rate Reform on Financial Reporting. The amendment to Topic 848 provides relief from certain contract modification accounting requirements for the transition away from the London Interbank Offered Rate and certain other reference rates. Adoption of the amendments in this update are optional, effective upon issuance and may be adopted during any interim or annual period through December 31, 2022. Modifications to our Credit Agreement during the effective period of this amendment will be assessed and if the modifications meet the criteria for the optional expedients and exceptions, we intend to adopt Topic 848 and apply the amendments as applicable. In August 2020, FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. ASU 2020-06 changes how entities account for convertible instruments and contracts in

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Schedule of aggregate principal amount and fair value	The following table summarizes the aggregate principal amount and fair value of our Senior Notes 2026 and Senior Notes 2027 (in thousands): September 30, December 31, Senior Notes 2026, aggregate principal $ 725,000 $ 725,000 Fair value of Senior Notes 2026 756,719 761,250 Senior Notes 2027, aggregate principal 750,000 750,000 Fair value of Senior Notes 2027 795,000 800,625

Statement of Financial Position

Statement of Financial Position, Classified (Tables)	9 Months Ended
	Sep. 30, 2021
Statement of Financial Position [Abstract]
Summary of activity within trade account receivable allowance for credit losses	The following summarizes activity within our trade accounts receivable allowance for credit losses balance (in thousands): Allowance for Credit Losses Balance as of December 31, 2020 $ 4,982 Current-period provision for expected credit losses (2,400) Writeoffs charged against the allowance (194) Balance as of September 30, 2021 $ 2,388

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2021
Inventory Disclosure [Abstract]
Summary of components of inventories	Components of inventories are as follows (in thousands): September 30, December 31, Serialized parts $ 43,227 $ 42,233 Non-serialized parts 41,300 42,399 Total inventories $ 84,527 $ 84,632

Property and Equipment, Ident_2

Property and Equipment, Identifiable Intangible Assets and Goodwill (Tables)	9 Months Ended
	Sep. 30, 2021
Property and Equipment and Identifiable Intangible Assets
Schedule of property and equipment	Property and equipment consisted of the following (in thousands): September 30, December 31, Compression and treating equipment $ 3,507,337 $ 3,480,660 Computer equipment 54,021 53,887 Automobiles and vehicles 32,084 33,412 Leasehold improvements 8,679 8,218 Buildings 5,334 5,334 Furniture and fixtures 1,105 1,110 Land 77 77 Total property and equipment, gross 3,608,637 3,582,698 Less: accumulated depreciation and amortization (1,351,707) (1,202,065) Total property and equipment, net $ 2,256,930 $ 2,380,633 Depreciation expense on property and equipment and loss (gain) on disposition of assets were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Depreciation expense $ 51,920 $ 52,727 $ 157,487 $ 157,137 Loss (gain) on disposition of assets 48 1,686 (2,312) (115)
Schedule of estimated useful lives of property, plant, and equipment	Depreciation is calculated using the straight-line method over the estimated useful lives of the assets as follows: Compression equipment, acquired new 25 years Compression equipment, acquired used 5 - 25 years Furniture and fixtures 3 - 10 years Vehicles and computer equipment 1 - 10 years Buildings 5 years Leasehold improvements 5 years
Schedule of identifiable intangible assets	Identifiable intangible assets, net consisted of the following (in thousands): Customer Relationships Trade Names Total Net balance as of December 31, 2020 $ 302,952 $ 30,839 $ 333,791 Amortization expense (19,579) (2,456) (22,035) Net balance as of September 30, 2021 $ 283,373 $ 28,383 $ 311,756

Other Liabilities (Tables)

Other Liabilities (Tables)	9 Months Ended
	Sep. 30, 2021
Other Liabilities Disclosure [Abstract]
Components of other current liabilities	Components of other current liabilities included the following (in thousands): September 30, December 31, Accrued sales tax contingencies (1) $ 44,923 $ 44,923 Accrued interest expense 5,601 31,125 Accrued payroll and benefits 12,605 8,416 Accrued unit-based compensation liability 16,621 9,183 Accrued property taxes 8,641 4,459 ________________________________

Lease Accounting (Tables)

Lease Accounting (Tables)	9 Months Ended
	Sep. 30, 2021
Leases [Abstract]
Lease payments expected to be received	Maintenance revenue and interest income were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Maintenance revenue $ — $ 323 $ 323 $ 968 Interest income — 87 48 316

Long-term Debt (Tables)

Long-term Debt (Tables)	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Schedule of long-term debt	Our long-term debt, of which there is no current portion, consisted of the following (in thousands): September 30, December 31, Senior Notes 2026, aggregate principal $ 725,000 $ 725,000 Senior Notes 2027, aggregate principal 750,000 750,000 Less: deferred financing costs, net of amortization (19,020) (21,805) Total senior notes, net 1,455,980 1,453,195 Revolving credit facility 505,717 473,810 Total long-term debt, net $ 1,961,697 $ 1,927,005

Preferred Units (Tables)

Preferred Units (Tables)	9 Months Ended
	Sep. 30, 2021
Preferred Units and Warrants
Dividends Declared	We have declared and paid quarterly cash distributions to the holders of the Preferred Units of record as follows: Payment Date Distribution per Preferred Unit February 7, 2020 $ 24.375 May 8, 2020 24.375 August 10, 2020 24.375 November 6, 2020 24.375 2020 total distributions $ 97.500 February 5, 2021 $ 24.375 May 7, 2021 24.375 August 6, 2021 24.375 2021 total distributions $ 73.125
Changes in the Preferred Units balance	Changes in the Preferred Units balance are as follows (in thousands): Preferred Units Balance as of December 31, 2020 $ 477,309 Net income allocated to Preferred Units 36,563 Cash distributions on Preferred Units (36,563) Balance as of September 30, 2021 $ 477,309

Partners' Capital (Tables)

Partners' Capital (Tables)	9 Months Ended
	Sep. 30, 2021
Partners' Capital Notes [Abstract]
Summary of change in common units outstanding	The change in common units outstanding was as follows: Units Outstanding Number of units outstanding as of December 31, 2020 96,962,323 Vesting of phantom units 44,679 Issuance of common units under the DRIP 89,135 Number of units outstanding as of September 30, 2021 97,096,137
Schedule of distributions (in millions, except distribution per unit)	We have declared and paid quarterly distributions per unit to our limited partner unitholders of record, including holders of our common units and phantom units, as follows (dollars in millions, except distribution per unit): Payment Date Distribution per Limited Partner Unit Amount Paid to Common Unitholders Amount Paid to Phantom Unitholders Total Distribution February 7, 2020 $ 0.525 $ 50.7 $ 0.9 $ 51.6 May 8, 2020 0.525 50.8 0.9 51.7 August 10, 2020 0.525 50.9 0.8 51.7 November 6, 2020 0.525 50.9 0.7 51.6 2020 total distributions $ 2.10 $ 203.3 $ 3.3 $ 206.6 February 5, 2021 $ 0.525 $ 50.9 $ 1.1 $ 52.0 May 7, 2021 0.525 50.9 1.1 52.0 August 6, 2021 0.525 51.0 1.1 52.1 2021 total distributions $ 1.575 $ 152.8 $ 3.3 $ 156.1

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
Disaggregation of revenue	The following table disaggregates our revenue by type of service (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Contract operations revenue $ 154,554 $ 159,682 $ 464,756 $ 501,685 Retail parts and services revenue 4,073 1,984 7,946 7,631 Total revenues $ 158,627 $ 161,666 $ 472,702 $ 509,316 The following table disaggregates our revenue by timing of provision of services or transfer of goods (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Services provided over time: Primary term $ 103,955 $ 113,816 $ 315,729 $ 349,198 Month-to-month 50,599 45,866 149,027 152,487 Total services provided over time 154,554 159,682 464,756 501,685 Services provided or goods transferred at a point in time 4,073 1,984 7,946 7,631 Total revenues $ 158,627 $ 161,666 $ 472,702 $ 509,316
Summary of deferred revenue	Components of deferred revenue were as follows (in thousands): Balance sheet location September 30, December 31, Current (1) Deferred revenue $ 49,576 $ 47,202 Noncurrent Other liabilities 6,296 8,200 Total $ 55,872 $ 55,402 ________________________________ (1) We recognized $1.3 million and $42.1 million of revenue during the three and nine months ended September 30, 2021, respectively, related to our deferred revenue balance as of December 31, 2020.
Expected timing of recognizing remaining performance obligations	We expect to recognize these remaining performance obligations as follows (in thousands): 2021 (remainder) 2022 2023 2024 Thereafter Total Remaining performance obligations $ 96,613 $ 220,819 $ 82,442 $ 31,998 $ 8,684 $ 440,556

Related Party Disclosures (Tabl

Related Party Disclosures (Tables)	9 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
Summary of Revenue Recognized from such Affiliated ETO Entities	Revenue recognized from such affiliated ET entities on our unaudited condensed consolidated statements of operations were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Related party revenues $ 2,883 $ 3,048 $ 8,777 $ 9,127

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies - Property and Equipment, Intangible Assets, and Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Property and Equipment
Capitalized interest	$ 51	$ 6	$ 152	$ 192
Minimum
Property and Equipment
Amortization period of identifiable intangible assets			15 years
Maximum
Property and Equipment
Amortization period of identifiable intangible assets			25 years
Compression equipment overhauls | Minimum
Property and Equipment
Estimated useful lives			3 years
Compression equipment overhauls | Maximum
Property and Equipment
Estimated useful lives			5 years

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies - Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Senior Notes 2026
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Aggregate principal	$ 725,000	$ 725,000
Fair value	756,719	761,250
Senior Notes 2027
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Aggregate principal	750,000	750,000
Fair value	$ 795,000	$ 800,625

Trade Accounts Receivable - Nar

Trade Accounts Receivable - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Receivables [Abstract]
Allowance for credit losses	$ 2,388	$ 2,388		$ 4,982
Expense (reversal) of provision	$ (1,100)	$ (2,400)	$ 3,700

Trade Accounts Receivable - Sum

Trade Accounts Receivable - Summary of Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2021	Sep. 30, 2020
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period		$ 4,982
Provision for expected credit losses	$ (1,100)	(2,400)	$ 3,700
Writeoffs charged against the allowance		(194)
Balance at ending of period	$ 2,388	$ 2,388

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
Serialized parts	$ 43,227	$ 42,233
Non-serialized parts	41,300	42,399
Total inventories	$ 84,527	$ 84,632

Property and Equipment, Ident_3

Property and Equipment, Identifiable Intangible Assets and Goodwill - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Property and Equipment
Total property and equipment, gross	$ 3,608,637	$ 3,582,698
Less: accumulated depreciation and amortization	(1,351,707)	(1,202,065)
Total property and equipment, net	2,256,930	2,380,633
Compression and treating equipment
Property and Equipment
Total property and equipment, gross	3,507,337	3,480,660
Computer equipment
Property and Equipment
Total property and equipment, gross	54,021	53,887
Automobiles and vehicles
Property and Equipment
Total property and equipment, gross	32,084	33,412
Leasehold improvements
Property and Equipment
Total property and equipment, gross	8,679	8,218
Buildings
Property and Equipment
Total property and equipment, gross	5,334	5,334
Furniture and fixtures
Property and Equipment
Total property and equipment, gross	1,105	1,110
Land
Property and Equipment
Total property and equipment, gross	$ 77	$ 77

Property and Equipment, Ident_4

Property and Equipment, Identifiable Intangible Assets and Goodwill - Property, Plant and Equipment Useful Lives (Details)	9 Months Ended
	Sep. 30, 2021
Compression equipment, acquired new
Property and Equipment
Estimated useful lives	25 years
Buildings
Property and Equipment
Estimated useful lives	5 years
Leasehold improvements
Property and Equipment
Estimated useful lives	5 years
Minimum | Compression equipment, acquired used
Property and Equipment
Estimated useful lives	5 years
Minimum | Furniture and fixtures
Property and Equipment
Estimated useful lives	3 years
Minimum | Vehicles and computer equipment
Property and Equipment
Estimated useful lives	1 year
Maximum | Compression equipment, acquired used
Property and Equipment
Estimated useful lives	25 years
Maximum | Furniture and fixtures
Property and Equipment
Estimated useful lives	10 years
Maximum | Vehicles and computer equipment
Property and Equipment
Estimated useful lives	10 years

Property and Equipment, Ident_5

Property and Equipment, Identifiable Intangible Assets and Goodwill - Depreciation and Loss (Gain) on Disposition (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Property and Equipment and Identifiable Intangible Assets
Depreciation expense	$ 51,920	$ 52,727	$ 157,487	$ 157,137
Loss (gain) on disposition of assets	$ 48	$ 1,686	$ (2,312)	$ (115)

Property and Equipment, Ident_6

Property and Equipment, Identifiable Intangible Assets and Goodwill - Narrative (Details) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)equipmenthp	Sep. 30, 2021USD ($)equipmenthp	Sep. 30, 2020USD ($)equipmenthp	Dec. 31, 2020USD ($)
Property and Equipment
Number of compressor units that are to be retired | equipment		16	22	27
Number of horsepower that are to be retired | hp		3,900	9,600	9,000
Impairment of long-lived assets	$ 0	$ 1,706	$ 4,953	$ 5,629
Accumulated amortization	238,900		238,900		$ 216,900
Expected amortization of intangible assets, year one	29,400		29,400
Expected amortization of intangible assets, year two	29,400		29,400
Expected amortization of intangible assets, year three	29,400		29,400
Expected amortization of intangible assets, year four	29,400		29,400
Expected amortization of intangible assets, year five	29,400		29,400
Impairment of goodwill	$ 0	0	0	619,411
Compression and treating equipment
Property and Equipment
Impairment of long-lived assets		$ 1,700	5,000	$ 5,600
Accounts payable and accrued liabilities
Property and Equipment
Purchases of property and equipment			$ 3,000		$ 2,800

Property and Equipment, Ident_7

Property and Equipment, Identifiable Intangible Assets and Goodwill - Identifiable Intangible Assets (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)
Identifiable intangible assets, net
Net balance, beginning of period	$ 333,791
Amortization expense	(22,035)
Net balance, end of period	311,756
Customer Relationships
Identifiable intangible assets, net
Net balance, beginning of period	302,952
Amortization expense	(19,579)
Net balance, end of period	283,373
Trade Names
Identifiable intangible assets, net
Net balance, beginning of period	30,839
Amortization expense	(2,456)
Net balance, end of period	$ 28,383

Other Current Liabilities (Deta

Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Other Liabilities, Current [Abstract]
Accrued sales tax contingencies	$ 44,923	$ 44,923
Accrued interest expense	5,601	31,125
Accrued payroll and benefits	12,605	8,416
Accrued unit-based compensation liability	16,621	9,183
Accrued property taxes	$ 8,641	$ 4,459

Lease Accounting - Narrative (D

Lease Accounting - Narrative (Details) $ in Millions	9 Months Ended
	Sep. 30, 2021USD ($)
Leases [Abstract]
Gain on disposition of sale-type lease	$ 1.1

Lease Accounting - Lessor Accou

Lease Accounting - Lessor Accounting (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Lessor, Lease, Description [Line Items]
Maintenance revenue	$ 158,627	$ 161,666	$ 472,702	$ 509,316
Sales type lease
Lessor, Lease, Description [Line Items]
Maintenance revenue	0	323	323	968
Interest income	$ 0	$ 87	$ 48	$ 316

Long-term Debt - Summary of Deb

Long-term Debt - Summary of Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Less: deferred financing costs, net of amortization	$ (19,020)	$ (21,805)
Total long-term debt, net	1,961,697	1,927,005
Senior Notes
Debt Instrument [Line Items]
Total long-term debt, net	1,455,980	1,453,195
Senior Notes 2026
Debt Instrument [Line Items]
Long-term debt, aggregate principal	725,000	725,000
Senior Notes 2027
Debt Instrument [Line Items]
Long-term debt, aggregate principal	750,000	750,000
Revolving credit facility
Debt Instrument [Line Items]
Total long-term debt, net	$ 505,717	$ 473,810

Long-term Debt - Narrative (Det

Long-term Debt - Narrative (Details)	Aug. 02, 2020	Sep. 30, 2021USD ($)	Sep. 30, 2021USD ($)	Dec. 31, 2021	Jan. 01, 2022USD ($)	Jul. 01, 2021	Apr. 01, 2021	Aug. 03, 2020USD ($)
USA Compression Partners, LP
Long-term Debt
Ownership interest percentage			100.00%
Revolving credit facility
Long-term Debt
Maximum borrowing capacity		$ 1,600,000,000	$ 1,600,000,000
Amount of further potential increase in maximum capacity		400,000,000	400,000,000
Outstanding borrowings		505,700,000	505,700,000
Borrowing base availability		1,100,000,000	1,100,000,000
Line of credit facility, current borrowing capacity		$ 114,300,000	$ 114,300,000
Effective interest rate		2.96%	2.96%
Weighted average interest rate			3.01%
Letters of credit		$ 0	$ 0
Commitment fee percentage			0.375%
Capacity available for repayment of debt								$ 250,000,000
Minimum EBITDA to interest coverage ratio		2.5	2.5
Maximum funded debt to EBITDA ratio						5.25	5.50
Increase in maximum funded debt to EBITDA ratio in connection with certain future acquisitions							0.50
Consecutive period following the period in which any acquisition occurs for maintaining increased maximum funded debt to EBITDA ratio		6 months
Revolving credit facility | Minimum | Eurodollar
Long-term Debt
Margin for Eurodollar borrowings	2.00%
Revolving credit facility | Maximum | Eurodollar
Long-term Debt
Margin for Eurodollar borrowings	2.75%
Revolving credit facility | Forecast
Long-term Debt
Capacity available for repayment of debt					$ 100,000,000
Maximum funded debt to EBITDA ratio					5
Revolving credit facility | Forecast | Minimum | Eurodollar | Subsequent Event
Long-term Debt
Margin for Eurodollar borrowings				2.25%
Revolving credit facility | Forecast | Maximum | Eurodollar | Subsequent Event
Long-term Debt
Margin for Eurodollar borrowings				3.00%
Senior Notes 2026
Long-term Debt
Effective interest rate		6.875%	6.875%
Senior Notes 2027
Long-term Debt
Effective interest rate		6.875%	6.875%

Preferred Units - Narrative (De

Preferred Units - Narrative (Details) - $ / shares	Oct. 14, 2021	Aug. 06, 2021	May 07, 2021	Feb. 05, 2021	Nov. 06, 2020	Aug. 10, 2020	May 08, 2020	Feb. 07, 2020	Sep. 30, 2021	Dec. 31, 2020	Apr. 02, 2023	Apr. 02, 2022	Apr. 02, 2021
Preferred stock, dividend paid per share (in dollars per share)		$ 24.375	$ 24.375	$ 24.375	$ 24.375	$ 24.375	$ 24.375	$ 24.375	$ 73.125	$ 97.500
Preferred unit, percent of amount eligible for conversion													33.30%
Subsequent Event
Preferred stock, dividend declared per share (in dollars per share)	$ 24.375
Forecast
Preferred unit, percent of amount eligible for conversion											100.00%	66.70%
Series A Preferred Units
Units issued (in shares)									500,000	500,000
Face value (in dollars per share)									$ 1,000	$ 1,000
Distribution per unit (in dollars per share)									24.375
Conversion rate numerator value plus unpaid cash distributions on the applicable preferred unit									1,000
Conversion rate denominator for each Preferred Unit									$ 20.0115
Preferred units, if redeemed, percentage electable to be paid in common units (up to)									50.00%

Preferred Units - Summary of Ch

Preferred Units - Summary of Changes in Preferred Units (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)
Increase (Decrease) in Temporary Equity [Roll Forward]
Beginning balance	$ 477,309
Ending balance	477,309
Series A Preferred Units
Increase (Decrease) in Temporary Equity [Roll Forward]
Beginning balance	477,309
Net income allocated to Preferred Units	36,563
Cash distributions on Preferred Units	(36,563)
Ending balance	$ 477,309

Partners' Capital - Change in C

Partners' Capital - Change in Common Units Outstanding (Details)	9 Months Ended
	Sep. 30, 2021shares
Increase (Decrease) in Partners' Capital
Beginning balance (in shares)	96,962,323
Vesting of phantom units (in shares)	44,679
Issuance of common units under the DRIP (in shares)	89,135
Ending balance (in shares)	97,096,137

Partners' Capital - Narrative (

Partners' Capital - Narrative (Details) $ / shares in Units, $ in Millions	Oct. 14, 2021$ / shares	Sep. 30, 2021USD ($)tranche$ / sharesshares	Dec. 31, 2020tranche$ / sharesshares
Partners' Capital
Partners' capital (in units)		97,096,137	96,962,323
Tranche 1
Partners' Capital
Number of shares that can be purchased on the warrant		5,000,000	5,000,000
Warrant strike price (in dollars per share) | $ / shares		$ 17.03	$ 17.03
Tranche 2
Partners' Capital
Number of shares that can be purchased on the warrant		10,000,000	10,000,000
Warrant strike price (in dollars per share) | $ / shares		$ 19.59	$ 19.59
EIG
Partners' Capital
Number of tranches of warrants | tranche		2	2
Distribution reinvestment plan ("DRIP")
Partners' Capital
Common units issued (in shares)		89,135
Limited partner | Common units | Cash Distributions | Subsequent Event
Partners' Capital
Cash distribution announced per unit (in dollars per share) | $ / shares	$ 0.525
Limited partner | Common units | Distribution reinvestment plan ("DRIP")
Partners' Capital
Non-cash distributions | $		$ 1.3
Limited partner | Common units | ETO
Partners' Capital
Partners' capital (in units)		46,056,228
General partner | Common units | ETO
Partners' Capital
Partners' capital (in units)		8,000,000

Partners' Capital - Cash Distri

Partners' Capital - Cash Distributions (Details) - Cash Distributions - USD ($) $ / shares in Units, $ in Millions	Aug. 06, 2021	May 07, 2021	Feb. 05, 2021	Nov. 06, 2020	Aug. 10, 2020	May 08, 2020	Feb. 07, 2020	Sep. 30, 2021	Dec. 31, 2020
Cash Distributions
Total distribution	$ 52.1	$ 52	$ 52	$ 51.6	$ 51.7	$ 51.7	$ 51.6	$ 156.1	$ 206.6
Phantom Unitholders
Cash Distributions
Total distribution	$ 1.1	$ 1.1	$ 1.1	$ 0.7	$ 0.8	$ 0.9	$ 0.9	$ 3.3	$ 3.3
Limited partner | Common units
Cash Distributions
Distribution per limited partner unit (in dollars per share)	$ 0.525	$ 0.525	$ 0.525	$ 0.525	$ 0.525	$ 0.525	$ 0.525	$ 1.575	$ 2.10
Total distribution	$ 51	$ 50.9	$ 50.9	$ 50.9	$ 50.9	$ 50.8	$ 50.7	$ 152.8	$ 203.3

Partners' Capital - Loss per Un

Partners' Capital - Loss per Unit (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Phantom units
Partners' Capital
Antidilutive securities excluded from computation of loss per share (in shares)	889,000	584,000	801,000	542,000
Warrants
Partners' Capital
Antidilutive securities excluded from computation of loss per share (in shares)	0	0	0	0

Revenue Recognition - Disaggreg

Revenue Recognition - Disaggregated Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Disaggregation of Revenue [Line Items]
Total revenues	$ 158,627	$ 161,666	$ 472,702	$ 509,316
Services provided over time:
Disaggregation of Revenue [Line Items]
Total revenues	154,554	159,682	464,756	501,685
Primary term
Disaggregation of Revenue [Line Items]
Total revenues	103,955	113,816	315,729	349,198
Month-to-month
Disaggregation of Revenue [Line Items]
Total revenues	50,599	45,866	149,027	152,487
Services provided or goods transferred at a point in time
Disaggregation of Revenue [Line Items]
Total revenues	4,073	1,984	7,946	7,631
Contract operations revenue
Disaggregation of Revenue [Line Items]
Total revenues	154,554	159,682	464,756	501,685
Retail parts and services revenue
Disaggregation of Revenue [Line Items]
Total revenues	$ 4,073	$ 1,984	$ 7,946	$ 7,631

Revenue Recognition - Contract

Revenue Recognition - Contract Asset and Deferred Revenue (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2021	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Contract assets	$ 0	$ 0	$ 0
Deferred revenue	49,576	49,576	47,202
Other liabilities	6,296	6,296	8,200
Total	55,872	55,872	$ 55,402
Revenue recognized related to deferred revenue	$ 1,300	$ 42,100

Revenue Recognition - Performan

Revenue Recognition - Performance Obligation (Details) $ in Thousands	Sep. 30, 2021USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	$ 440,556
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	$ 96,613
Remaining performance obligation, expected timing of satisfaction, period	3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	$ 220,819
Remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	$ 82,442
Remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	$ 31,998
Remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	$ 8,684
Remaining performance obligation, expected timing of satisfaction, period

Transactions with Related Par_2

Transactions with Related Parties (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
USA Compression Partners, LP | ETO
Transactions with Related Parties
Ownership interest percentage			47.00%
USA Compression GP, LLC | ETO
Transactions with Related Parties
Ownership interest percentage			100.00%
ETO
Transactions with Related Parties
Related party receivables	$ 44,900		$ 44,900		$ 44,900
Entities affiliated with ETO
Transactions with Related Parties
Related party revenues	2,883	$ 3,048	8,777	$ 9,127
Related party receivables	$ 81		$ 81		$ 120

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Minimum | Oklahoma Tax Commission
Other commitments
Income tax examination, estimate of possible loss	$ 0
Maximum | Oklahoma Tax Commission
Other commitments
Income tax examination, estimate of possible loss	21.8
ETO
Other commitments
Accrued liabilities	44.9	$ 44.9
Related party receivables	$ 44.9	$ 44.9