Sprague Resources (SRLP) 10-Q/A 24 Dec 13 2013 Q3 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Dec. 27, 2013	Dec. 27, 2013
		Common Units [Member]	Subordinated Units [Member]
Document Information [Line Items]	'	'	'
Document Type	'10-Q	'	'
Amendment Flag	'false	'	'
Document Period End Date	30-Sep-13	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'Q3	'	'
Trading Symbol	'SRLP	'	'
Entity Registrant Name	'Sprague Resources LP	'	'
Entity Central Index Key	'0001525287	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Filer Category	'Non-accelerated Filer	'	'
Entity Common Stock, Shares Outstanding	'	10,078,637	10,071,970

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current assets:	'	'
Cash	$800	$800
Total assets	800	800
Partners' equity:	'	'
Organizational limited partner	990	990
General partner	10	10
Accumulated deficit	-200	-200
Total partners' equity	800	800
Total liabilities and partners' equity	800	800
Predecessor [Member]	'	'
Current assets:	'	'
Cash and cash equivalents	3,313,000	3,691,000
Accounts receivable, net	191,223,000	251,246,000
Inventories	325,085,000	472,596,000
Fair value of derivative assets	40,308,000	30,852,000
Deferred income taxes	17,508,000	14,258,000
Other current assets	31,193,000	32,858,000
Total current assets	608,630,000	805,501,000
Property, plant and equipment, net	201,234,000	177,080,000
Intangibles and other assets, net	18,308,000	20,772,000
Goodwill	50,424,000	50,894,000
Total assets	878,596,000	1,054,247,000
Current liabilities:	'	'
Accounts payable	137,892,000	196,776,000
Accrued liabilities	36,994,000	48,949,000
Fair value of derivative liabilities	50,786,000	49,953,000
Current portion of long-term debt	463,747,000	317,186,000
Current portion of capital leases	709,000	709,000
Total current liabilities	690,128,000	613,573,000
Commitments and contingencies (Note 9)	'	'
Long-term debt	572,000	232,007,000
Long-term capital leases	5,091,000	5,717,000
Other liabilities	18,586,000	19,208,000
Deferred income taxes	42,201,000	42,536,000
Total liabilities	756,578,000	913,041,000
Member's equity:	'	'
Member's equity	129,809,000	146,779,000
Accumulated other comprehensive loss, net of tax	-7,791,000	-5,573,000
Total member's equity	122,018,000	141,206,000
Total liabilities and member's equity	878,596,000	1,054,247,000
Liabilities and partners' equity	'	'
Total liabilities	$756,578,000	$913,041,000

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (Predecessor [Member], USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Predecessor [Member]	'	'	'	'
Net sales	$940,275	$703,693	$3,407,048	$2,741,299
Cost of products sold	914,574	690,489	3,282,438	2,658,266
Gross margin	25,701	13,204	124,610	83,033
Operating costs and expenses:	'	'	'	'
Operating expenses	12,844	10,287	40,444	32,393
Selling, general and administrative	12,633	9,870	39,689	32,370
Depreciation and amortization	4,034	2,493	12,471	7,458
Total operating costs and expenses	29,511	22,650	92,604	72,221
Operating (loss) income	-3,810	-9,446	32,006	10,812
Loss on impairment of fixed assets	'	'	'	-529
Other (expense) income	-215	-134	601	-134
Interest income	261	130	521	438
Interest expense	-7,207	-4,855	-21,846	-16,273
(Loss) income before income taxes and equity in net income of foreign affiliate	-10,971	-14,305	11,282	-5,686
Income tax benefit (provision)	4,560	6,908	-6,078	3,203
(Loss) income before equity in net loss of foreign affiliate	-6,411	-7,397	5,204	-2,483
Equity in net loss of foreign affiliate	'	-3,361	'	-1,009
Net (loss) income	($6,411)	($10,758)	$5,204	($3,492)

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive (Loss) Income (Predecessor [Member], USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Predecessor [Member]	'	'	'	'
Net (loss) income	($6,411)	($10,758)	$5,204	($3,492)
Unrealized (loss) on interest rate swaps	'	'	'	'
Net loss arising in the period	-165	-625	-303	-1,716
Reclassification adjustment for losses realized in income as interest expense	1,292	1,010	3,806	3,099
Net change in unrealized loss on interest rate swaps	1,127	385	3,503	1,383
Tax effect	-452	-155	-1,408	-556
Unrealized (loss) gain on interest rate swaps, Total	675	230	2,095	827
Foreign currency translation adjustment	853	1,795	-1,812	2,052
Unrealized gain (loss) on inter-entity long-term foreign currency transactions	1,313	'	-2,501	'
Other comprehensive income (loss)	2,841	2,025	-2,218	2,879
Comprehensive (loss) income	($3,570)	($8,733)	$2,986	($613)

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Predecessor [Member], USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Predecessor [Member]	'	'
Cash flows from operating activities	'	'
Net income (loss)	$5,204	($3,492)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:	'	'
Depreciation and amortization	12,471	7,458
Gain on sale of assets	-10	-25
Gain on insurance recovery	-777	'
Impairment of terminal asset	'	529
Provision for doubtful accounts	627	892
Undistributed loss on investment of foreign affiliate	'	1,009
Deferred income taxes	-4,341	5,675
Changes in assets and liabilities:	'	'
Accounts receivable	56,818	94,819
Inventories	144,242	131,173
Prepaid expenses and other current assets	-80	30
Fair value of commodity derivative instruments	-5,142	39,471
Accounts payable, accrued liabilities and other	-61,669	-56,568
Net cash provided by operating activities	149,928	223,292
Cash flows from investing activities	'	'
Purchases of property, plant and equipment	-17,074	-4,966
Proceeds from property insurance settlement	1,867	'
Business acquisition	-20,700	'
Proceeds from sale of assets	168	25
Net cash used in investing activities	-35,739	-4,941
Cash flows from financing activities	'	'
Net payments under credit agreements	-82,622	-221,000
Payments on capital lease liabilities and term debt	-507	-188
Payments on long-term terminal obligations	-288	-477
Debt issue costs	-495	-293
Capital contribution from Parent	10,000	'
Dividend paid to Parent	-40,000	-26,900
Net (decrease) increase in payable to Parent	-494	104
Borrowings of unsecured debt	'	25,000
Net cash used in financing activities	-114,406	-223,754
Effect of exchange rate changes on cash balances held in foreign currencies	-161	-103
Net change in cash and cash equivalents	-378	-5,506
Cash and cash equivalents, beginning of period	3,691	31,829
Cash and cash equivalents, end of period	3,313	26,323
Cash paid:	'	'
Interest	17,670	14,970
Taxes	$3,206	$2,280

Consolidated_Statements_of_Mem

Consolidated Statements of Member's Equity (Predecessor [Member], USD $)	Predecessor [Member]	Predecessor [Member]	Predecessor [Member]
In Thousands	USD ($)	Equity [Member]	Accumulated Other Comprehensive Loss [Member]
		USD ($)	USD ($)
Beginning balance at Dec. 31, 2012	$141,206	$146,779	($5,573)
Net income	5,204	5,204	'
Other comprehensive loss	-2,218	'	-2,218
Dividend	-40,000	-40,000	'
Capital contributions	17,826	17,826	'
Ending balance at Sep. 30, 2013	122,018	129,809	-7,791
Beginning balance at Jun. 30, 2013	'	'	'
Net income	-6,411	'	'
Other comprehensive loss	2,841	'	'
Capital contributions	17,826	'	'
Ending balance at Sep. 30, 2013	$122,018	'	'

Nature_of_Operations

Nature of Operations	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Nature of Operations	'
	1	Nature of Operations
	Sprague Resources LP (the “Partnership”) is a Delaware limited partnership formed on June 23, 2011 to engage in any lawful activity for which limited partnerships may be organized under the Delaware Revised Limited Partnership Act including, but not limited to, actions to form a limited liability company and/or acquire assets owned by Sprague Operating Resources LLC, a Delaware limited liability company and the Partnership’s operating company (the “Predecessor” and “OLLC”), an entity engaged in the sale of energy products, as well as materials handling operations.
	In connection with the completion on October 30, 2013 of the initial public offering (the “IPO”) of limited partner interests of the Partnership, Axel Johnson Inc. (the “Parent”) contributed to Sprague Resources Holdings LLC (“Sprague Holdings”) all of the ownership interests in the Predecessor. The Predecessor distributed to a wholly owned subsidiary of Sprague Holdings certain assets and liabilities, including among others, 100% of the equity investment in 9047-1137 Quebec Inc. (“Kildair”) and accounts receivable and cash in an aggregate amount equal to the net proceeds of the IPO. Sprague Holdings then contributed all of the ownership interests in the Predecessor to the Partnership. All of the assets and liabilities of the Predecessor contributed to the Partnership by Sprague Holdings were recorded at the Parent’s historical cost as the foregoing transactions are among entities under common control.

Basis_of_Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Basis of Presentation	'
	2	Basis of Presentation
	The financial statements included herein reflect all normal and recurring adjustments which, in the opinion of management, are necessary for a fair presentation of the Partnership’s financial position at September 30, 2013 and December 31, 2012.
	The financial statements were prepared in accordance with the requirements of the Securities and Exchange Commission (“SEC”) for interim financial information. As permitted under those rules, certain notes or other financial information that are normally required by U.S. generally accepted accounting principles (“GAAP”) to be included in annual financial statements have been condensed or omitted from these interim financial statements. These interim financial statements, therefore, should be read in conjunction with the consolidated financial statements and related notes of the Partnership included in the prospectus of Sprague Resources dated October 24, 2013, as filed with the SEC on October 28, 2013 (the “Prospectus”).

Subsequent_Events

Subsequent Events	9 Months Ended
	Sep. 30, 2013
Subsequent Events	'
	3	Subsequent Events
	On October 30, 2013, in connection with the closing of the IPO, 8,500,000 of the Partnership’s common units, representing a 42.2% limited partner interest in the Partnership, were sold at an initial public offering price of $18.00 per unit. Total proceeds of the sale of the common units were $153.0 million, before underwriting discounts and commissions, the structuring fee and estimated offering expenses. After the IPO, the Parent owns 1,571,970 common units and 10,071,970 subordinated units, representing an aggregate 57.8% limited partner interest in the Partnership.
	Contribution, Conveyance and Assumption Agreement
	On October 30, 2013, in connection with the closing of IPO, the Parent, Sprague Holdings, the Partnership, Sprague Resources GP LLC, a Delaware limited liability company and the general partner of the Partnership (the “General Partner”), Sprague Massachusetts Properties LLC, a Delaware limited liability company and a wholly owned subsidiary of Sprague Holdings (“Sprague Massachusetts”), Sprague International Properties LLC, a Delaware limited liability company and a wholly owned subsidiary of Sprague Holdings (“Sprague International”), Sprague Canadian Properties LLC, a Delaware limited liability company and a wholly owned subsidiary of Sprague Holdings (“Sprague Canadian”) and the OLLC entered into a contribution, conveyance and assumption agreement (the “Contribution Agreement”). Pursuant to the Contribution Agreement, among other things, Sprague Holdings conveyed all of the ownership interests in the Predecessor to the Partnership (through the OLLC), in exchange for (a) 1,571,970 common units, representing a 7.8% limited partner interest in the Partnership, (b) 10,071,970 subordinated units, representing a 50% limited partner interest in the Partnership, (c) all of the equity interests in the Partnership classified as incentive distribution rights under the amended and restated agreement of limited partnership of the Partnership and (d) the right to receive the deferred issuance and distribution (as defined in the Contribution Agreement).
	Omnibus Agreement
	On October 30, 2013, in connection with the closing of the IPO, the Partnership, the Parent, Sprague Holdings and the General Partner, entered into an omnibus agreement (the “Omnibus Agreement”). The Omnibus Agreement addresses the agreement of the Parent to offer to the Partnership and to cause the Parent’s controlled affiliates to offer to the Partnership opportunities to acquire certain businesses and assets and the obligation of Sprague Holdings to indemnify the Partnership for certain liabilities. Pursuant to the Omnibus Agreement, the Parent agreed to continue to provide credit support to the Partnership, consistent with past practice, through December 31, 2016, if and to the extent such services are necessary and reasonable, and the Partnership agreed to use its commercially reasonable efforts to reduce, and eventually eliminate, the need for trade credit support from the Parent. The Omnibus Agreement may be terminated (other than with respect to the indemnification provisions) by any party to the Omnibus Agreement in the event that the Parent, directly or indirectly, owns less than 50% of the voting equity power of the General Partner.
	Services Agreement
	On October 30, 2013, in connection with the closing of the IPO, the Partnership, the General Partner, Sprague Holdings and Sprague Energy Solutions, Inc., a Delaware corporation and a wholly owned subsidiary of the Predecessor (“Sprague Solutions”), entered into an operational services agreement (the “Services Agreement”). Pursuant to the Services Agreement, the General Partner will provide certain general and administrative and operational services to the Partnership and Sprague Holdings, and the Partnership and Sprague Holdings will reimburse the General Partner for all costs and expenses incurred in connection with providing such services to the Partnership and Sprague Holdings. The Services Agreement does not limit the amount that may be reimbursed or paid by the Partnership to the General Partner. The initial term of the Services Agreement will expire on October 30, 2018. The Services Agreement will automatically renew at the end of the initial term for successive one-year terms until terminated in accordance with the terms thereof. The Services Agreement does not limit the ability of the officers and employees of the General Partner to provide services to other affiliates of Sprague Holdings or unaffiliated third parties.
	Terminal Operating Agreement
	On October 30, 2013, in connection with the closing of the IPO, Sprague Massachusetts and the OLLC entered into an exclusive terminal operating agreement (the “Terminal Operating Agreement”) with respect to the terminal in New Bedford, Massachusetts owned by Sprague Massachusetts. Pursuant to the Terminal Operating Agreement, the OLLC has the exclusive use and operation of, and retains title to all of the refined products stored at, the New Bedford terminal owned by Sprague Massachusetts in exchange for a monthly fee to Sprague Massachusetts. The initial term of the Terminal Operating Agreement will expire on October 30, 2018. The Terminal Operating Agreement will terminate upon 60 days’ written notice from Sprague Holdings or Sprague Massachusetts in the event that Sprague Holdings or Sprague Massachusetts determines that termination is necessary to facilitate the sale or development of the New Bedford terminal. The New Bedford terminal is subject to a purchase and sale agreement pursuant to which a third party may acquire the terminal from Sprague Massachusetts. Subject to certain conditions, such acquisition may be consummated on or before January 5, 2016. If such acquisition is consummated, the Terminal Operating Agreement will automatically terminate.
	Long-Term Incentive Plan
	The General Partner adopted the Sprague Resources LP 2013 Long-Term Incentive Plan (the “LTIP”) effective immediately prior to the effective date of the IPO, for the benefit of employees, consultants and directors of the General Partner and its affiliates, who provide services to the General Partner or an affiliate. The LTIP provides the Partnership with the flexibility to grant unit options, restricted units, phantom units, unit appreciation rights, cash awards, distribution equivalent rights, substitute awards, and other unit-based awards, or any combination of the foregoing.
	The LTIP will initially limit the number of common units that may be delivered pursuant to vested awards to 800,000 common units. On January 1 of each calendar year occurring after the second anniversary of the effective date and prior to the expiration of the LTIP, the total number of common units reserved and available for issuance under the LTIP will increase by 200,000 common units.
	The LTIP will expire upon the earlier of (i) its termination by the board of directors of the General Partner, (ii) the date common units are no longer available under the LTIP for grants or (iii) the tenth anniversary of the date the LTIP was approved by the General Partner.
	Underwriting Agreement
	On October 24, 2013, the Partnership, the General Partner, the OLLC and Sprague Holdings (the “Partnership Parties”) entered into an underwriting agreement (the “Underwriting Agreement”) with the underwriters named therein (the “Underwriters”), providing for the offer and sale by the Partnership, and the purchase by the Underwriters, of 8,500,000 common units at a price to the public of $18.00 per common unit ($16.965 per common unit, net of underwriting discounts and before payment of a structuring fee).
	The Underwriting Agreement contains customary representations, warranties and agreements of the parties, and customary conditions to closing, obligations to the parties and termination provisions. The Partnership Parties have agreed to indemnify the Underwriters against certain liabilities, including liabilities under the Securities Act of 1933, as amended, and to contribute to payments the Underwriters may be required to make because of any of those liabilities.
Predecessor [Member]	'
Subsequent Events	'
	10	Subsequent Events - Initial Public Offering
	On October 30, 2013, Sprague Resources completed the IPO of 8,500,000 of its common units, representing a 42.2% limited partner interest in Sprague Resources at an initial public offering price of $18.00 per unit. Total proceeds of the sale of the common units were $153.0 million, before underwriting discounts and commissions, the structuring fee and estimated offering expenses. After the IPO, the Parent owns 1,571,970 common units and 10,071,970 subordinated units, representing an aggregate 57.8% limited partner interest in Sprague Resources.
	Contribution, Conveyance and Assumption Agreement
	On October 30, 2013, in connection with the closing of IPO, the Parent, Sprague Holdings, the Partnership, the General Partner, Sprague Massachusetts, Sprague International, Sprague Canadian and the OLLC, entered into a Contribution Agreement. Pursuant to the Contribution Agreement, the following transactions, among other things, occurred:
		•	The Parent contributed all of the membership interests in the OLLC to Holdings;
		•	OLLC assigned to the General Partner certain corporate assets;
		•	OLLC assigned to Sprague International (i) notes receivable aggregating $79.0 million; (ii) all of the equity interests in Ekotek Inc., a Delaware corporation; (iii) all of the equity interests in Sprague Massachusetts; (iv) all of the equity interests in Sprague New York Properties LLC, a Delaware limited liability company; and (v) all of the assets of the Bucksport, Portsmouth and Oceanside Terminals;
		•	OLLC assigned to Sprague Massachusetts certain assets and liabilities associated with the New Bedford terminal;
		•	Sprague International assumed approximately $25.0 million of OLLC unsecured debt and approximately $39.5 million of OLLC long-term acquisition debt;
		•	OLLC assigned to Sprague Canadian all of the interests in Kildair Service Ltd.;
		•	OLLC assigned to Holdings $130.4 million of its accounts receivable and $10.0 million in cash;
		•	Holdings conveyed to Sprague Resources all of the membership interests in the OLLC in exchange for (a) 1,571,970 Common Units, representing a 7.8% limited partner interest in the Partnership, (b) 10,071,970 Subordinated Units, representing a 50% limited partner interest in the Partnership, (c) all of the equity interests in the Partnership classified as incentive distribution rights under the Partnership Agreement, and (d) the right to receive the deferred issuance and distribution (as defined in the Contribution Agreement);
		•	Sprague Resources redeemed the initial interests of the General Partner and Sprague Holdings and refunded the General Partner’s initial contribution of $10 and Holding’s initial contribution of $990;
		•	The General Partner’s 1.0% general partner interest in Sprague Resources was converted to a non-economic general partner interest in Sprague Resources;
		•	Sprague Resources, the Parent, Sprague Holdings and the General Partner entered into an Omnibus Agreement;
		•	Sprague Resources, the General Partner, Sprague Holdings and Sprague Energy entered into a Services Agreement; and
		•	Sprague Massachusetts and the OLLC entered into a Terminal Operating Agreement.
	New Credit Agreement
	On October 30, 2013, in connection with the closing of the IPO, the OLLC entered into a new revolving credit agreement (the “New Credit Agreement”). The New Credit Agreement will mature on October 30, 2018. There are two revolving credit facilities under the New Credit Agreement:
		•	A working capital facility of up to $750.0 million to be used for working capital loans and letters of credit in the principal amount equal to the lesser of the borrowing base and $750.0 million; and
		•	An acquisition facility of up to $250.0 million to be used for loans and letters of credit to fund capital expenditures and acquisitions.
	Sprague Resources and each of its subsidiaries are guarantors of all obligations under the New Credit Agreement. All obligations under the New Credit Agreement are secured by substantially all of the assets of Sprague Resources and its subsidiaries.
	Indebtedness under the New Credit Agreement will bear interest at a rate per annum equal to either the Eurodollar Rate (which means the LIBOR Rate) for interest periods of one, two, three or six months plus a specified margin, or an Alternate Base Rate plus a specified margin. The Alternate Base Rate is the highest of (a) the prime rate of interest announced from time to time by the agent bank as its “Base Rate”; (b) 0.50% per annum above the Federal Funds rate as in effect from time to time and (c) the Eurodollar Rate for 1-month LIBOR as in effect from time to time plus 1.00% per annum.
	The specified margin for the working capital facility under the New Credit Agreement will range from 1.00% to 1.50% for loans bearing interest at the Alternate Base Rate, and from 2.00% to 2.50% for loans bearing interest at the Eurodollar Rate and letters of credit issued under the working capital facility. In addition, Sprague Resources will incur a commitment fee based on the unused portion of the working capital facility at a rate ranging from 0.375% to 0.50% per annum.
	The specified margin for the acquisition facility under the New Credit Agreement will range from 2.00% to 2.25% for loans bearing interest at the Alternate Base Rate, and from 3.00% to 3.25% for loans bearing interest at the Eurodollar Rate and letters of credit issued under the acquisition facility. In addition, Sprague Resources will incur a commitment fee on the unused portion of the acquisition facility at a rate ranging from 0.375% to 0.50% per annum.
	The New Credit Agreement contains various covenants and restrictive provisions that, among other things, prohibit Sprague Resources from making distributions to unitholders if any event of default occurs or would result from the distribution. In addition, the New Credit Agreement contains various covenants that are usual and customary for a financing of this type, size and purpose, including, among others, financial covenants requiring a minimum EBITDA-to-fixed charge ratio of 1.2:1.0 and a maximum total leverage-to-EBITDA ratio of 4.5:1.0, as well as covenants relating to Sprague Resources’ ability to grant liens, make certain investments or acquisitions, dispose of assets and incur additional indebtedness.
	The New Credit Agreement also contains events of default that are usual and customary for a financing of this type, size and purpose including, among others, non-payment of principal, interest or fees, violation of certain covenants, material inaccuracy of representations and warranties, bankruptcy and insolvency events, material judgments and events constituting a change of control. If an event of default exists under the New Credit Agreement, the lenders will be able to accelerate the maturity of the New Credit Agreement.
	Change in Tax Status
	Prior to the IPO, the Predecessor prepared its income tax provision as if it operated as a stand-alone taxpayer for all periods presented in accordance with a pre-existing tax sharing agreement between the Predecessor and the Parent. Commencing with the IPO, the Predecessor will be treated as a pass-through entity for federal income tax purposes. As a result, all income, expenses, gains, losses and tax credits generated flow through to its owners and, accordingly, do not result in a provision for federal income taxes and certain state income taxes. Pro forma consolidated net (loss) income for the three months ended September 30, 2013 and 2012, and the nine months ended September 30, 2013 and 2012, calculated as if the Predecessor had been converted to a partnership, resulting in the elimination of U.S. federal income taxes, as well as the reduction on income taxes in certain state jurisdictions, is $(11.8) million, $(17.3) million, $11.9 million and $(6.6) million, respectively.

Description_of_Business_and_Su

Description of Business and Summary of Significant Accounting Policies (Predecessor [Member])	9 Months Ended
	Sep. 30, 2013
Predecessor [Member]	'
Description of Business and Summary of Significant Accounting Policies	'
	1	Description of Business and Summary of Significant Accounting Policies
	Company Businesses
	On November 7, 2011, Sprague Energy Corp. was converted into a limited liability company and renamed as Sprague Operating Resources LLC (the “Predecessor”). There was no impact to the organization’s structure or ownership as a result of such conversion. The stockholder’s equity was converted to member’s equity and the Predecessor remained a wholly owned subsidiary of Axel Johnson Inc. (the “Parent”).
	The Predecessor is one of the largest independent wholesale distributors of refined products in the Northeast United States based on aggregate terminal capacity. The Predecessor owns and/or operates a network of 16 refined products and materials handling terminals located in the Northeast United States and Eastern Canada. The Predecessor also utilizes third-party terminals in the Northeast through which it sells or distributes refined products pursuant to rack, exchange and throughput agreements. The Predecessor has four business segments: refined products, natural gas, materials handling and other operations. The refined products segment purchases a variety of refined products, such as heating oil, diesel, residual fuel oil, asphalt, kerosene, jet fuel and gasoline (primarily from refining companies, trading organizations and producers), and sells them to wholesale, commercial and industrial customers. The natural gas segment purchases, sells and distributes natural gas to commercial and industrial customers in the Northeast and Mid-Atlantic. The Predecessor purchases the natural gas it sells from natural gas producers and trading companies. The materials handling segment offloads, stores and prepares for delivery a variety of customer-owned products, including asphalt, clay slurry, salt, gypsum, coal, petroleum coke, caustic soda, tallow, pulp and heavy equipment. The Predecessor’s other operations include the purchase and distribution of coal and certain commercial trucking activities.
	Since October 2007 and through September 30, 2012, the Predecessor, through its wholly-owned subsidiary, Sprague Energy Canada Ltd., owned a 50% equity investment in 9047-1137 Quebec Inc. (“Kildair”). On October 1, 2012, the Predecessor acquired the remaining 50% equity interest in Kildair. See Note 2 – “Acquisitions”. Kildair’s primary business is the distribution of residual fuel oil and asphalt which are included in the refined products segment and the development of crude oil storage and handling capabilities.
	In connection with the completion on October 30, 2013 of the initial public offering (the “IPO”) of limited partner interests of Sprague Resources LP, a Delaware limited partnership (“Sprague Resources” or the “Partnership”), the Parent contributed to Sprague Resources Holdings LLC (“Sprague Holdings”) all of the ownership interests in the Predecessor. The Predecessor distributed to a wholly owned subsidiary of Sprague Holdings certain assets and liabilities, including among others, 100% of the equity investment in Kildair and accounts receivable and cash in an aggregate amount equal to the net proceeds of the IPO. Sprague Holdings then contributed all of the ownership interests in the Predecessor to Sprague Resources. All of the assets and liabilities of the Predecessor contributed to Sprague Resources by Sprague Holdings were recorded at the Parent’s historical cost as the foregoing transactions are among entities under common control. See Note 10 – “Subsequent Events – Initial Public Offering”.
	Basis of Presentation
	The consolidated financial statements included herein reflect all normal and recurring adjustments which, in the opinion of management, are necessary for a fair presentation of the Predecessor’s consolidated financial position at September 30, 2013 and December 31, 2012, the consolidated results of operations and cash flows for the three and nine months ended September 30, 2013 and 2012, respectively. The unaudited results of operations for the interim periods reported are not necessarily indicative of results to be expected for the full year.
	The consolidated financial statements were prepared in accordance with the requirements of the Securities and Exchange Commission (“SEC”) for interim financial information. As permitted under those rules, certain notes or other financial information that are normally required by U.S. generally accepted accounting principles (“GAAP”) to be included in annual financial statements have been condensed or omitted from these interim financial statements. These interim financial statements, therefore, should be read in conjunction with the consolidated financial statements and related notes of the Predecessor included in the prospectus of Sprague Resources dated October 24, 2013, as filed with the SEC on October 28, 2013 (the “Prospectus”).
	Demand for some of the Predecessor’s refined petroleum products, specifically heating oil and residual oil for space heating purposes, and to a lesser extent natural gas, are generally higher during the first and fourth quarters of the calendar year which may result in significant fluctuations in the Predecessor’s quarterly operating results.
	The Predecessor’s significant accounting policies are described in Note 1—“Description of Business and Summary of Significant Accounting Policies” contained in the Predecessor’s audited consolidated financial statements included in the Prospectus and are the same as are used in preparing these unaudited consolidated financial statements.
	Recent Accounting Pronouncements
	In July 2013, the FASB issued ASU 2013-10, “Derivatives and Hedging (Topic 815)—Inclusion of the Fed Funds Effective Swap Rate (or Overnight Index Swap Rate) as a Benchmark Interest Rate for Hedge Accounting Purposes”. This amended guidance permits the Fed Funds Effective Swap Rate to be used as a U.S. benchmark interest rate for hedge accounting purposes. The amendments also remove the restriction on using different benchmark rates for similar hedges. The amendments apply to all entities that elect to apply hedge accounting of the benchmark interest rate. This amendment is effective for qualifying new or redesignated hedge relationships entered into after July 17, 2013. The adoption of this ASU is not expected to have a significant impact on the Predecessor’s consolidated financial statements.
	In February 2013, the FASB issued ASU No. 2013-02, “Reporting Amounts Reclassified Out of Accumulated Other Comprehensive Income,” which amends ASC 220, “Comprehensive Income.” The amended guidance requires entities to provide information about the amounts reclassified out of accumulated other comprehensive income by component. Additionally, entities are required to present, either on the face of the financial statements or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income. The amended guidance does not change the current requirements for reporting net income or other comprehensive income. The Predecessor’s adoption of this ASU as of January 1, 2013 did not have a material impact on the consolidated financial statements.
	In December 2011, the FASB issued ASU 2011-11, “Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities.” ASU 2011-11 requires an entity to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. Entities are required to disclose both gross and net information about these instruments. ASU 2011-11 is effective for annual reporting periods beginning on or after January 1, 2013, and interim periods within those annual periods. The Predecessor’s adoption of ASU 2011-11 as of January 1, 2013 did not have a material impact on the consolidated financial statements, but resulted in additional disclosure regarding fair value measurement.

Acquisitions

Acquisitions (Predecessor [Member])	9 Months Ended
	Sep. 30, 2013
Predecessor [Member]	'
Acquisitions	'
	2	Acquisitions
	Bridgeport Terminal
	On July 31, 2013, the Predecessor purchased an oil terminal in Bridgeport, Connecticut for $20.7 million. This deep water facility includes 13 storage tanks with 1.3 million barrels of storage capacity for gasoline and distillate products with 1.1 million barrels currently in service. The terminal will provide throughput services to third-parties for branded gasoline sales, and is expected to increase the Predecessor’s marketing of refined products, both gasoline and distillate, in the Connecticut market.
	The acquisition was accounted for as a business combination and was financed with a capital contribution of $10.0 million from the Parent (see Note 6—“Related Party Transactions”) and $10.7 million of borrowings under the acquisition line of the Predecessor’s credit facility.
	The allocation of the purchase price will be finalized as the Predecessor receives additional information regarding the acquisition, including a final valuation of the assets purchased. The final allocation of this acquisition may be different from the preliminary estimates presented below.
	The following table summarizes the preliminary estimated fair values of the assets acquired:
	Property, plant and equipment		$	20,190
	Intangible assets – customer relationships			510
	Net assets acquired		$	20,700
	The Predecessor recognized $0.2 million of acquisition related costs that were expensed as selling, general and administrative expense at the acquisition date.
	Kildair
	Prior to October 1, 2012
	In October 2007, the Predecessor purchased a 50% equity interest in Kildair for $38.7 million. The share purchase agreement provided for the Predecessor to acquire the remaining 50% of Kildair in 2012, subject to terms and conditions within the discretion of the Predecessor, for an additional $27.5 million Canadian, plus a potential earn-out payment if EBITDA over the five year period exceeded $55.0 million Canadian. The difference between the acquisition cost and the fair value of net assets acquired in October 2007 of $13.2 million was allocated to various assets and liabilities based on their respective fair values with amortization recorded over the useful lives of the assets or liabilities that gave rise to the difference. From October 2007 through September 30, 2012, the investment in Kildair was accounted for using the equity method of accounting and the Predecessor’s share of its results were recorded as equity in net loss of foreign affiliate in the Consolidated Statements of Operations.
	Summary financial information for Kildair, not adjusted for the percentage of ownership held by the Predecessor, follows:
			Three Months Ended			Nine Months Ended
			September 30, 2012			September 30, 2012
	Net sales		$	207,368		$	422,097
	Gross margin			(2,624	)		15,814
	(Loss) income from operations			(7,540	)		1,596
	Net loss			(6,653	)		(1,667	)
	The Predecessor’s equity share of loss from its investment in Kildair, which includes amortization of the excess of the fair value over the cost of the assets acquired, was $(3.4) million, net of tax, and $(1.0) million, net of tax, for the three and nine months ended September 30, 2012, respectively.
	On or after October 1, 2012
	On October 1, 2012 (the “acquisition date”), the Predecessor acquired control of Kildair by purchasing the remaining 50% equity interest. Since the acquisition date, the assets, liabilities and results of operations of Kildair have been consolidated into the Predecessor’s consolidated financial statements.
	Kildair has 3.2 million barrels of storage capacity and an infrastructure that includes an asphalt plant, loading racks, testing laboratory and a marine dock on the St. Lawrence River. The purchase of this facility augments the Predecessor’s supply, storage and marketing opportunities and provides new opportunities in asphalt marketing and expanded materials handling capabilities. The acquisition-date fair value of the consideration consisted of cash of $73.0 million (including an $8.7 million redemption of preferred shares) and the Predecessor’s previous 50% equity interest. The Predecessor recognized a gain of $1.5 million as a result of re-measuring to fair value its prior equity interest held before the business combination. The gain is calculated as the difference between the acquisition-date fair value ($57.0 million) and the book value immediately prior to the acquisition date ($55.5 million). The book value of the equity interest included currency translation adjustment balances in accumulated other comprehensive loss. The fair value was determined using valuation techniques including the discounted cash flow approach and the market multiple approach (enterprise value of earnings before interest, taxes, depreciation and amortization). The discounted cash flow approach incorporates assumptions including estimated future cash flows and a discount rate that reflects consideration of risk free rates as well as market risk.
	The market multiple approach incorporates market information from comparable companies. The gain, which resulted in no income tax expense, was recorded in 2012 as gain on acquisition of a business in the Consolidated Statements of Operations.
	The amount of net sales and net income (loss) of Kildair included in the Predecessor’s unaudited consolidated results for the three and nine months ended September 30, 2013 are as follows:
			Three Months Ended			Nine Months Ended
			September 30, 2013			September 30, 2013
	Net sales		$	194,146		$	455,731
	Net income (loss)			3,902			(219	)
	The following represents the pro forma consolidated net sales and net loss as if Kildair had been included in the unaudited consolidated results of the Predecessor for the three and nine months ended September 30, 2012:
			Three Months Ended			Nine Months Ended
			September 30, 2012			September 30, 2012
	Net sales		$	911,061		$	3,163,396
	Net loss			(14,837	)		(7,071	)
	These amounts have been calculated after applying the Predecessor’s accounting policies and adjusting the results of Kildair to reflect the additional cost of products sold and depreciation and amortization that would have been charged assuming the fair value adjustments to inventory, property, plant and equipment and intangible assets had been applied on January 1, 2012, together with the consequential tax effects.
	Kildair is not part of Sprague Resources’ assets or operations following the completion of the IPO on October 30, 2013. See Note 10 – “Subsequent Events – Initial Public Offering”.

Accumulated_Other_Comprehensiv

Accumulated Other Comprehensive Loss, Net of Tax (Predecessor [Member])	9 Months Ended
	Sep. 30, 2013
Predecessor [Member]	'
Accumulated Other Comprehensive Loss, Net of Tax	'
	3	Accumulated Other Comprehensive Loss, Net of Tax
	Amounts included in accumulated other comprehensive loss, net of tax, consisted of the following:
			September 30,			December 31,
			2013			2012
	Change in fair value of interest rate swaps, net of tax		$	(2,170	)	$	(4,265	)
	Cumulative foreign currency translation loss adjustment, net of tax			(5,621	)		(1,308	)
	Accumulated other comprehensive loss, net of tax		$	(7,791	)	$	(5,573	)
	The cumulative foreign currency translation loss adjustment as of September 30, 2013 and December 31, 2012, includes a cumulative loss of $3.3 million and $0.8 million, respectively, related to the conversion of intercompany advances not anticipated to be settled in the foreseeable future.

Inventories

Inventories (Predecessor [Member])	9 Months Ended
	Sep. 30, 2013
Predecessor [Member]	'
Inventories	'
	4	Inventories
			September 30,		December 31,
			2013		2012
	Petroleum and related products		$	301,428	$	440,362
	Asphalt			18,211		25,867
	Coal			3,639		4,355
	Natural gas			1,807		2,012
	Inventories		$	325,085	$	472,596
	Due to changing market conditions, the Predecessor recorded a provision of $6.2 million as of September 30, 2013 and $6.3 million as of December 31, 2012, respectively, to write-down petroleum and natural gas inventory to net realizable value. These charges are included in cost of products sold in the Unaudited Consolidated Statements of Operations.

Debt

Debt (Predecessor [Member])	9 Months Ended
	Sep. 30, 2013
Predecessor [Member]	'
Debt	'
	5	Debt
			September 30,		December 31,
			2013		2012
	Current debt
	Credit agreement		$	379,200	$	254,060
	Credit agreement – Canadian subsidiary			38,181		35,183
	Unsecured debt			25,000		25,000
	Term debt – Canadian subsidiary			21,127		2,833
	Other			239		110
	Current debt			463,747		317,186
	Long-term debt
	Credit agreement			—		210,640
	Term debt – Canadian subsidiary			—		21,245
	Other			572		122
	Long-term debt			572		232,007
	Total debt		$	464,319	$	549,193
	The following table summarizes the future annual principal payments for debt obligations as of September 30, 2013:
			Credit		Unsecured		Term Debt		Total
			Agreements		Debt		and Other
	Twelve months ending September 30, 2014		$	417,381	$	25,000	$	21,366	$	463,747
	Twelve months ending September 30, 2015			—		—		183		183
	Twelve months ending September 30, 2016 and thereafter			—		—		389		389
			$	417,381	$	25,000	$	21,938	$	464,319
	Credit Agreement
	The Predecessor’s revolving credit agreement (the “Credit Agreement”) was refinanced in May 2010 and has a maturity date of May 28, 2014. The Credit Agreement is secured by substantially all of the Predecessor’s assets and includes a $625.0 million working capital facility used to fund working capital and letters of credit as well as a $175.0 million acquisition facility. Borrowings under the Credit Agreement bear interest based on LIBOR, plus a specified margin, which is a function of the utilization of the Credit Agreement. The weighted average interest rate at September 30, 2013 and December 31, 2012, was 3.1% and 3.4%, respectively. The current portion of the Credit Agreement at September 30, 2013 consists of all outstanding borrowings, as the agreement is scheduled to mature on May 28, 2014. The current portion of the Credit Agreement at December 31, 2012 represents the amount the Predecessor intends to repay during the following twelve-month period.
	As of September 30, 2013 and December 31, 2012, working capital facility borrowings were $246.5 million and $347.3 million, respectively, and outstanding letters of credit were $40.7 million and $92.0 million, respectively. The working capital facility is subject to borrowing base reporting and as of September 30, 2013 and December 31, 2012, had a borrowing base of $379.9 million and $529.3 million, respectively. As of September 30, 2013, excess availability under the working capital facility was $92.7 million.
	As of September 30, 2013 and December 31, 2012, acquisition line borrowings were $132.7 million and $117.4 million, respectively. As of September 30, 2013, excess availability under the acquisition facility was $42.3 million.
	The Credit Agreement contains certain restrictions and covenants among which are a minimum level of net working capital and tangible net worth, limitation on the incurrence of indebtedness and fixed charge coverage and funded debt leverage ratios. The Credit Agreement limits the Predecessor’s ability to make distributions in the event of defaults as defined in the Credit Agreement. As of September 30, 2013, the Predecessor was in compliance with these financial covenants.
	Credit Agreement—Canadian Subsidiary
	The Predecessor’s Canadian subsidiary utilizes a revolving credit agreement (the “Canadian Credit Agreement”) that has a maturity date of April 30, 2014, and is secured by substantially all of the Canadian subsidiary’s assets. The Canadian Credit Agreement is used to fund working capital, letters of credit and letters of guarantee for an amount up to $107.0 million. Amounts can be borrowed in either U.S. or Canadian dollars. The loan bears interest at the prime rate plus 1.5% or the bank’s cost of funds plus 3.0% and is renewable annually. The weighted average interest rate at September 30, 2013 and December 31, 2012 was 4.9% and 4.5%, respectively.
	As of September 30, 2013 and December 31, 2012, borrowings under the Canadian Credit Agreement were $38.2 million and $35.2 million, respectively. As of September 30, 2013, there were no outstanding letters of credit. The Canadian Credit Agreement is subject to borrowing base reporting and as of September 30, 2013 and December 31, 2012, had a borrowing base of $84.0 million and $89.1 million, respectively. As of September 30, 2013, excess availability under the Canadian Credit Agreement was $45.8 million.
	The terms of the Canadian Credit Agreement require the Canadian subsidiary to maintain specific levels of working capital, total liabilities to equity ratio, maintenance of a fixed charge coverage ratio, a limit on capital expenditures and a maximum net position for products consisting of heavy fuel oil and asphalt. Furthermore, the Canadian subsidiary is restricted in its ability to pay a dividend if such dividend would place them in default on any of the aforementioned covenants. The Predecessor has entered into an “undertaking” with the Canadian Credit Agreement lenders whereby in the event of noncompliance with certain of these covenants the Predecessor will advance to the Canadian subsidiary up to $20.0 million in the form of subordinated notes to satisfy any such deficiency. As of September 30, 2013, the Predecessor had advanced $10.4 million under this “undertaking” and as a result the Canadian subsidiary was in compliance with these financial covenants.
	Unsecured Debt
	During September 2012, the Predecessor borrowed $25.0 million of unsecured debt bearing interest at LIBOR (0.2% at September 30, 2013 and December 31, 2012) plus 4.0%. The unsecured debt is owed to a third-party financial institution and was originally scheduled to mature on September 24, 2013. On September 5, 2013, this note was extended to February 28, 2014.
	Term Debt—Canadian Subsidiary
	The Predecessor’s Canadian subsidiary has a term loan outstanding that is payable in monthly installments of approximately $0.2 million, with a final maturity of $19.3 million due in June 2014. Interest is payable at the Canadian prime rate (3.0% at September 30, 2013 and December 31, 2012) plus 2.2%. The term loan is secured by the assets of the Canadian subsidiary.

Related_Party_Transactions

Related Party Transactions (Predecessor [Member])	9 Months Ended
	Sep. 30, 2013
Predecessor [Member]	'
Related Party Transactions	'
	6	Related Party Transactions
	The Parent charged the Predecessor $0.3 million and $1.0 million for each of the three and nine month periods ended September 30, 2013 and 2012, respectively, for oversight and monitoring of the Predecessor. Such amounts are included in selling, general and administrative expenses in the Unaudited Consolidated Statements of Operations. Intercompany activities are settled monthly and do not bear interest. There were no material intercompany accounts receivable or intercompany accounts payable balances outstanding with the Parent as of September 30, 2013 and December 31, 2012.
	In February 2013 and September 2013, the Predecessor paid a dividend to the Parent of $22.5 million and $17.5 million, respectively, as permitted by the Credit Agreement.
	During July 2013 the Predecessor received a capital contribution of $10.0 million from the Parent in connection with a business acquisition. (see Note 2 – “Acquisitions”).

Segment_Reporting

Segment Reporting (Predecessor [Member])	9 Months Ended
	Sep. 30, 2013
Predecessor [Member]	'
Segment Reporting	'
	7	Segment Reporting
	The Predecessor is a wholesale and commercial distributor engaged in the purchase, storage, distribution and sale of refined products and natural gas, and also provides storage and handling services for a broad range of materials. The Predecessor has four reporting operating segments that comprise the structure used by the chief operating decision makers (CEO and CFO) to make key operating decisions and assess performance. These segments are refined products, natural gas, materials handling and other activities. Segment information of Kildair has been included since the Kildair acquisition date of October 1, 2012.
	The Predecessor’s refined products segment purchases a variety of refined products, such as heating oil, diesel fuel, residual fuel oil, asphalt, kerosene, jet fuel and gasoline (primarily from refining companies, trading organizations and producers), and sells them to its customers. The Predecessor has wholesale customers who resell the refined products they purchase from the Predecessor and commercial customers who consume the refined products they purchase from the Predecessor. The Predecessor’s wholesale customers consist of home heating oil retailers and diesel fuel and gasoline resellers. The Predecessor’s commercial customers include federal and state agencies, municipalities, regional transit authorities, large industrial companies, hospitals and educational institutions.
	The Predecessor’s natural gas segment purchases, sells and distributes natural gas to commercial and industrial customers in the Northeast and Mid-Atlantic states. The Predecessor purchases natural gas from natural gas producers and trading companies.
	The Predecessor’s materials handling segment offloads, stores, and/or prepares for delivery a variety of customer-owned products, including asphalt, clay slurry, salt, gypsum, coal, petroleum coke, caustic soda, tallow, pulp and heavy equipment. These services are fee-based activities which are generally conducted under multi-year agreements.
	The Predecessor’s other activities include the purchase, sale and distribution of coal and commercial trucking activities unrelated to its refined products segment. Other activities are not reported separately as they represent less than 10% of consolidated net sales and adjusted gross margin.
	The Predecessor evaluates segment performance based on adjusted gross margin, which is gross margin decreased by total commodity derivative gains and losses included in net income (loss) and increased by realized commodity derivative gains and losses included in net income (loss), before allocations of corporate, terminal and trucking operating costs, depreciation, amortization and interest. Based on the way the business is managed, it is not reasonably possible for the Predecessor to allocate the components of operating costs and expenses among the operating segments. There were no significant intersegment sales for any of the periods presented below.
	Summarized financial information for the Predecessor’s reportable segments for the three and nine months ended September 30, 2013 and 2012 is presented in the table below:
			Three Months Ended						Nine Months Ended
			September 30,						September 30,
			2013			2012			2013			2012
	Net sales:
	Refined products		$	879,691		$	651,030		$	3,148,743		$	2,543,622
	Natural gas			49,623			43,105			222,704			167,815
	Materials handling			7,185			7,713			21,713			23,673
	Other			3,776			1,845			13,888			6,189
	Net sales		$	940,275		$	703,693		$	3,407,048		$	2,741,299
	Adjusted gross margin(1):
	Refined products		$	25,447		$	19,692		$	78,593		$	55,691
	Natural gas			4,415			2,773			28,401			18,356
	Materials handling			7,181			7,660			21,700			23,464
	Other			1,000			369			3,369			1,237
	Adjusted gross margin			38,043			30,494			132,063			98,748
	Reconciliation to gross margin(2):
	Deduct: total commodity derivative losses included in net (loss) income(3)			(23,051	)		(31,086	)		(21,200	)		(26,759	)
	Add: realized commodity derivative losses included in net (loss) income(3)			10,709			13,796			13,747			11,044
	Gross margin			25,701			13,204			124,610			83,033
	Operating costs and expenses not allocated to operating segments:
	Operating expenses			12,844			10,287			40,444			32,393
	Selling, general and administrative			12,633			9,870			39,689			32,370
	Depreciation and amortization			4,034			2,493			12,471			7,458
	Total operating costs and expenses			29,511			22,650			92,604			72,221
	Operating (loss) income			(3,810	)		(9,446	)		32,006			10,812
	Loss on impairment of assets			—			—			—			(529	)
	Other (expense) income			(215	)		(134	)		601			(134	)
	Interest income			261			130			521			438
	Interest expense			(7,207	)		(4,855	)		(21,846	)		(16,273	)
	Income tax benefit (provision)			4,560			6,908			(6,078	)		3,203
	Equity in net loss of foreign affiliate			—			(3,361	)		—			(1,009	)
	Net (loss) income		$	(6,411	)	$	(10,758	)	$	5,204		$	(3,492	)
	-1	Adjusted gross margin is a non-GAAP financial measure used by management and external users of the Predecessor’s consolidated financial statements to assess the Predecessor’s economic results of operations and its market value reporting to lenders.
	-2	Reconciliation of adjusted gross margin to gross margin, a comparable GAAP measure.
	-3	Both total commodity derivative gains and losses and realized commodity derivative gains and losses include amounts paid to enter into the settled contracts.
	The Predecessor had no single customer whose revenue was greater than 10% of total net sales for either the three or nine months ended September 30, 2013 and 2012. The Predecessor’s foreign sales, primarily sales of refined products, asphalt and natural gas to its customers in Canada, were $70.5 million and $198.0 million for the three and nine months ended September 30, 2013, respectively. The Predecessor’s foreign sales were not significant for either the three or nine months ended September 30, 2012.
	Segment Assets
	Due to the comingled nature and uses of the Predecessor’s fixed assets, the Predecessor does not track its fixed assets between its refined products and materials handling operating segments or its other activities. There are no significant fixed assets attributable to the natural gas reportable segment.
	As of September 30, 2013, goodwill for the refined products, natural gas, materials handling and other operating segments amounted to $37.8 million, $4.4 million, $7.0 million and $1.2 million, respectively.

Financial_Instruments_and_OffB

Financial Instruments and Off-Balance Sheet Risk	9 Months Ended
	Sep. 30, 2013
Derivative Instruments And Hedging Activities Disclosure [Abstract]	'
Financial Instruments and Off-Balance Sheet Risk	'
	8	Financial Instruments and Off-Balance Sheet Risk
	Cash, Cash Equivalents and Accounts Receivable
	As of September 30, 2013 and December 31, 2012, the carrying amounts of cash, cash equivalents and accounts receivable approximated fair value because of the short maturity of these instruments. As of September 30, 2013 and December 31, 2012, the carrying value of the Predecessor’s debt approximated fair value due to the short-term maturity and variable interest nature of these instruments.
	Derivative Instruments
	The following tables present all financial assets and financial liabilities of the Predecessor measured at fair value on a recurring basis as of September 30, 2013 and December 31, 2012:
			As of September 30, 2013
			Fair Value			Quoted Prices in			Significant Other			Significant
			Measurement			Active Markets			Observable Inputs			Unobservable
						Level 1			Level 2			Inputs
												Level 3
	Financial assets:
	Commodity exchange contracts		$	172		$	172		$	—		$	—
	Commodity fixed forwards			39,317			—			39,317			—
	Commodity swaps and options			579			—			579			—
	Commodity derivatives			40,068			172			39,896			—
	Currency swaps			240			—			240			—
	Total		$	40,308		$	172		$	40,136		$	—
	Financial liabilities:
	Commodity fixed forwards		$	45,928		$	—		$	45,928		$	—
	Commodity swaps and options			1,228			—			1,228			—
	Commodity derivatives			47,156			—			47,156			—
	Interest rate swaps			3,630			—			3,630			—
	Total		$	50,786		$	—		$	50,786		$	—
			As of December 31, 2012
			Fair Value			Quoted Prices in			Significant Other			Significant
			Measurement			Active Markets			Observable Inputs			Unobservable
						Level 1			Level 2			Inputs
												Level 3
	Financial assets:
	Commodity fixed forwards		$	30,235		$	—		$	30,235		$	—
	Commodity swaps and options			597			—			597			—
	Commodity derivatives			30,832			—			30,832			—
	Currency swaps			20			—			20			—
	Total		$	30,852		$	—		$	30,852		$	—
	Financial liabilities:
	Commodity exchange contracts		$	9		$	9		$	—		$	—
	Commodity fixed forwards			42,247			—			42,247			—
	Commodity swaps and options			319			—			319			—
	Commodity derivatives			42,575			9			42,566			—
	Interest rate swaps			7,133			—			7,133			—
	Currency swaps			245			—			245			—
	Total		$	49,953		$	9		$	49,944		$	—
	The Predecessor enters into derivative contracts with counterparties, some of which are subject to master netting arrangements, which allow net settlements under certain conditions. The Predecessor presents derivatives at gross fair values in the Consolidated Balance Sheets. Information related to these offsetting arrangements as of September 30, 2013 and December 31, 2012 follows:
			As of September 30, 2013
												Gross Amount Not Offset in
												the Balance Sheet
			Gross Amounts			Gross Amount			Amounts of			Financial			Cash			Net Amount
			of Recognized			Offset in the			Asset/Liabilities			Instruments			Collateral
			Assets/Liabilities			Balance Sheet			in Balance Sheet						Posted
	Commodity derivative assets		$	40,068		$	—		$	40,068		$	(6,561	)	$	(100	)	$	33,407
	Currency swap derivative assets			240			—			240			—			—			240
	Commodity derivative liabilities			(47,156	)		—			(47,156	)		6,561			—			(40,595	)
	Interest rate swap derivative liabilities			(3,630	)		—			(3,630	)		—			—			(3,630	)
	Currency swap derivative liabilities			—			—			—			—			—			—
			As of December 31, 2012
												Gross Amount Not Offset in
												the Balance Sheet
			Gross Amounts			Gross Amount			Amounts of			Financial			Cash			Net Amount
			of Recognized			Offset in the			Asset/Liabilities			Instruments			Collateral
			Assets/Liabilities			Balance Sheet			in Balance Sheet						Posted
	Commodity derivative assets		$	30,832		$	—		$	30,832		$	(3,163	)	$	(94	)	$	27,575
	Currency swap derivative assets			20			—			20			—			—			20
	Commodity derivative liabilities			(42,575	)		—			(42,575	)		3,163			—			(39,412	)
Interest rate swap derivative liabilities			(7,133	)		—			(7,133	)		—			—			(7,133	)
Currency swap derivative liabilities			(245	)		—			(245	)		—			—			(245	)
Commodity Derivatives
The Predecessor utilizes derivative instruments consisting of futures contracts, forward contracts, swaps, options and other derivatives individually or in combination, to mitigate its exposure to fluctuations in prices of refined petroleum products and natural gas. On a limited basis and within the Predecessor’s risk management guidelines, the Predecessor utilizes futures contracts, forward contracts, swaps, options and other derivatives to generate profits from changes in market prices. The Predecessor invests in futures and over-the-counter (“OTC”) transactions either on regulated exchanges or in the OTC market. Futures contracts are exchange-traded contractual commitments to either receive or deliver a standard amount or value of a commodity at a specified future date and price, with some futures contracts based on cash settlement rather than a delivery requirement. Futures exchanges typically require investors to provide margin deposits as security. OTC contracts, which may or may not require margin deposits as security, involve parties that have agreed either to exchange cash payments or deliver or receive the underlying commodity at a specified future date and price. The Predecessor posts initial margin with futures transaction brokers, along with variation margin, which is paid or received on a daily basis, and is included in other current assets in the Consolidated Balance Sheets. In addition, the Predecessor may either pay or receive margin based upon exposure with counterparties. Payments made by the Predecessor are included in other current assets, whereas payments received by the Predecessor are included in accrued liabilities in the Consolidated Balance Sheets. Substantially all of the Predecessor’s commodity derivative contracts outstanding as of September 30, 2013 will settle prior to December 31, 2014.
The Predecessor’s derivative instruments are recorded at fair value, with changes in fair value recognized in net income or other comprehensive income each period as appropriate. The Predecessor’s fair value measurements are determined using the market approach and include non-performance risk and time value of money considerations. Counterparty credit is considered for receivable balances, and the Predecessor’s credit is considered for payable balances.
The Predecessor determines fair value in accordance with Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures” which established a hierarchy for the inputs used to measure the fair value of financial assets and liabilities based on the source of the input, which generally range from quoted prices for identical instruments in a principal trading market (Level 1) to estimates determined using significant unobservable inputs (Level 3). Multiple inputs may be used to measure fair value, however, the level of fair value is based on the lowest significant input level within this fair value hierarchy.
Details on the methods and assumptions used to determine the fair values are as follows:
Fair value measurements based on Level 1 inputs: Measurements that are most observable and are based on quoted prices of identical instruments obtained from the principal markets in which they are traded. Closing prices are both readily available and representative of fair value. Market transactions occur with sufficient frequency and volume to assure liquidity.
Fair value measurements based on Level 2 inputs: Measurements that are derived indirectly from observable inputs or from quoted prices from markets that are less liquid. Measurements based on Level 2 inputs include over-the-counter derivative instruments that are priced on an exchange traded curve, but have contractual terms that are not identical to exchange traded contracts. The Predecessor utilizes fair value measurements based on Level 2 inputs for its fixed forward contracts, over-the-counter commodity price swaps, interest rate swaps and forward currency contracts.
Fair value measurements based on Level 3 inputs: Measurements that are least observable are estimated from significant unobservable inputs determined from sources with little or no market activity for comparable contracts or for positions with longer durations.
The Predecessor does not offset fair value amounts recognized for the right to reclaim cash collateral (a receivable) or the obligation to return cash collateral (a payable) against the fair value of derivative instruments executed with the same counterparty under the same master netting arrangement. The Predecessor had no right to reclaim, or obligation to return, cash collateral as of September 30, 2013 or December 31, 2012.
The following table presents total realized and unrealized (losses) and gains on derivative instruments utilized for commodity risk management purposes for the three and nine months ended September 30, 2013 and 2012. Such amounts are included in cost of products sold in the Unaudited Consolidated Statements of Operations:
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012
Refined products contracts		$	(9,142	)	$	(25,679	)	$	2,921		$	(22,117	)
Natural gas contracts			(13,909	)		(5,407	)		(24,121	)		(4,642	)
Total		$	(23,051	)	$	(31,086	)	$	(21,200	)	$	(26,759	)
Included in realized and unrealized (losses) and gains on derivative instruments above are realized and unrealized (losses) and gains on discretionary refined products trading of $(1.8) million during the three months ended September 30, 2012, and $(1.2) million and $(0.5) million during the nine months ended September 30, 2013 and 2012, respectively. There was no significant discretionary refined products trading activity during the three months ended September 30, 2013.
The following table presents the gross volume of commodity derivative instruments outstanding as of September 30, 2013 and December 31, 2012:
		As of September 30, 2013
		Refined Products			Natural Gas
		(Barrels)			(MMBtus)
Long contracts			6,791			88,415
Short contracts			(10,803	)		(68,104	)
		As of December 31, 2012
		Refined Products			Natural Gas
		(Barrels)			(MMBtus)
Long contracts			7,844			94,443
Short contracts			(11,829	)		(70,432	)
Interest Rate Derivatives
The Predecessor has entered into interest rate swaps to manage its exposure to changes in interest rates on its Credit Agreement. The Predecessor swaps the variable LIBOR interest rate payable under the Credit Agreement for fixed LIBOR interest rates. The Predecessor’s interest rates swaps hedge actual and forecasted LIBOR borrowings and have been designated as cash flow hedges. Counterparties to the Predecessor’s interest rate swaps are large multinational banks and the Predecessor does not believe there is a material risk of counterparty non-performance. At September 30, 2013, the Predecessor held six interest rate swap agreements with a notional value of $210.0 million. The cash flow hedges at September 30, 2013 expire at various dates through January 2015.
There was no material ineffectiveness determined for the cash flow hedges for each of the three and nine months ended September 30, 2013 and 2012, respectively. Any ineffectiveness is recorded as interest expense in the Unaudited Consolidated Statements of Income.
The Predecessor records unrealized gains and losses on its interest rate swaps as a component of accumulated other comprehensive loss, net of tax, which is reclassified to earnings as interest expense when the payments are made. As of September 30, 2013, the amount of unrealized losses, net of tax, expected to be reclassified to earnings during the following twelve-month period was approximately $1.7 million.
The following table presents the location of the losses on derivative contracts designated as cash flow hedging instruments reported in the Unaudited Consolidated Statements of Comprehensive (Loss) Income for the three and nine months ended September 30, 2013 and 2012:
		Three Months Ended September 30, 2013						Nine Months Ended September 30, 2013
		Amount of Derivative			Amount of Derivative			Amount of Derivative			Amount of Derivative
		Loss Recognized in			Loss Reclassified From			Loss Recognized in			Loss Reclassified From
		OCL			Accumulated OCL			OCL			Accumulated OCL
					Into Income						Into Income
Interest rate swaps		$	165		$	1,292		$	303		$	3,806
		Three Months Ended September 30, 2012						Nine Months Ended September 30, 2012
		Amount of Derivative			Amount of Derivative			Amount of Derivative			Amount of Derivative
		Loss Recognized in			Loss Reclassified From			Loss Recognized in			Loss Reclassified From
		OCL			Accumulated OCL			OCL			Accumulated OCL
					Into Income						Into Income
Interest rate swaps		$	625		$	1,010		$	1,716		$	3,099
Currency Derivatives
The Predecessor’s Canadian subsidiary enters into forward currency contracts to manage the risk of currency rate fluctuations between its U.S. dollar denominated activity and the Canadian dollar which is its functional currency. At September 30, 2013, the Predecessor’s Canadian subsidiary has entered into a series of forward currency contracts that mature through October 2013. The contracts obligated the Canadian subsidiary to purchase approximately $43.0 million in U.S. dollars at exchange rates ranging from 1.031 to 1.041. The U.S. to Canadian dollar exchange rate was 1.031 at September 30, 2013.

Commitments_and_Contingencies

Commitments and Contingencies (Predecessor [Member])	9 Months Ended
	Sep. 30, 2013
Predecessor [Member]	'
Commitments and Contingencies	'
	9	Commitments and Contingencies
	Legal, Environmental and Other Proceedings
	The Predecessor is involved in various lawsuits, other proceedings and environmental matters, all of which arose in the normal course of business. While it is impossible to determine the ultimate legal and financial liability with respect to certain contingent liabilities and claims, the Predecessor believes, based upon its examination of currently available information, its experience to date and advice from legal counsel, that the individual and aggregate liabilities resulting from the ultimate resolution of these contingent matters will not have a material adverse impact on the Predecessor’s consolidated results of operations, financial position or cash flows.

Basis_of_Presentation_Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2013
Basis of Presentation	'
	The financial statements included herein reflect all normal and recurring adjustments which, in the opinion of management, are necessary for a fair presentation of the Partnership’s financial position at September 30, 2013 and December 31, 2012.
	The financial statements were prepared in accordance with the requirements of the Securities and Exchange Commission (“SEC”) for interim financial information. As permitted under those rules, certain notes or other financial information that are normally required by U.S. generally accepted accounting principles (“GAAP”) to be included in annual financial statements have been condensed or omitted from these interim financial statements. These interim financial statements, therefore, should be read in conjunction with the consolidated financial statements and related notes of the Partnership included in the prospectus of Sprague Resources dated October 24, 2013, as filed with the SEC on October 28, 2013 (the “Prospectus”).
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	In July 2013, the FASB issued ASU 2013-10, “Derivatives and Hedging (Topic 815)—Inclusion of the Fed Funds Effective Swap Rate (or Overnight Index Swap Rate) as a Benchmark Interest Rate for Hedge Accounting Purposes”. This amended guidance permits the Fed Funds Effective Swap Rate to be used as a U.S. benchmark interest rate for hedge accounting purposes. The amendments also remove the restriction on using different benchmark rates for similar hedges. The amendments apply to all entities that elect to apply hedge accounting of the benchmark interest rate. This amendment is effective for qualifying new or redesignated hedge relationships entered into after July 17, 2013. The adoption of this ASU is not expected to have a significant impact on the Predecessor’s consolidated financial statements.
	In February 2013, the FASB issued ASU No. 2013-02, “Reporting Amounts Reclassified Out of Accumulated Other Comprehensive Income,” which amends ASC 220, “Comprehensive Income.” The amended guidance requires entities to provide information about the amounts reclassified out of accumulated other comprehensive income by component. Additionally, entities are required to present, either on the face of the financial statements or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income. The amended guidance does not change the current requirements for reporting net income or other comprehensive income. The Predecessor’s adoption of this ASU as of January 1, 2013 did not have a material impact on the consolidated financial statements.
	In December 2011, the FASB issued ASU 2011-11, “Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities.” ASU 2011-11 requires an entity to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. Entities are required to disclose both gross and net information about these instruments. ASU 2011-11 is effective for annual reporting periods beginning on or after January 1, 2013, and interim periods within those annual periods. The Predecessor’s adoption of ASU 2011-11 as of January 1, 2013 did not have a material impact on the consolidated financial statements, but resulted in additional disclosure regarding fair value measurement.
Predecessor [Member]	'
Basis of Presentation	'
	Basis of Presentation
	The consolidated financial statements included herein reflect all normal and recurring adjustments which, in the opinion of management, are necessary for a fair presentation of the Predecessor’s consolidated financial position at September 30, 2013 and December 31, 2012, the consolidated results of operations and cash flows for the three and nine months ended September 30, 2013 and 2012, respectively. The unaudited results of operations for the interim periods reported are not necessarily indicative of results to be expected for the full year.
	The consolidated financial statements were prepared in accordance with the requirements of the Securities and Exchange Commission (“SEC”) for interim financial information. As permitted under those rules, certain notes or other financial information that are normally required by U.S. generally accepted accounting principles (“GAAP”) to be included in annual financial statements have been condensed or omitted from these interim financial statements. These interim financial statements, therefore, should be read in conjunction with the consolidated financial statements and related notes of the Predecessor included in the prospectus of Sprague Resources dated October 24, 2013, as filed with the SEC on October 28, 2013 (the “Prospectus”).
	Demand for some of the Predecessor’s refined petroleum products, specifically heating oil and residual oil for space heating purposes, and to a lesser extent natural gas, are generally higher during the first and fourth quarters of the calendar year which may result in significant fluctuations in the Predecessor’s quarterly operating results.
	The Predecessor’s significant accounting policies are described in Note 1—“Description of Business and Summary of Significant Accounting Policies” contained in the Predecessor’s audited consolidated financial statements included in the Prospectus and are the same as are used in preparing these unaudited consolidated financial statements.

Acquisitions_Tables

Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2013
Business Combinations [Abstract]	'
Summary of Estimated Fair Values of Assets Acquired	'
	The following table summarizes the preliminary estimated fair values of the assets acquired:
	Property, plant and equipment	$	20,190
	Intangible assets – customer relationships		510
	Net assets acquired	$	20,700
Summary of Financial Information for Kildair, Not Adjusted for Percentage of Ownership Held by Predecessor	'
	Summary financial information for Kildair, not adjusted for the percentage of ownership held by the Predecessor, follows:
		Three Months Ended			Nine Months Ended
		September 30, 2012			September 30, 2012
	Net sales	$	207,368		$	422,097
	Gross margin		(2,624	)		15,814
	(Loss) income from operations		(7,540	)		1,596
	Net loss		(6,653	)		(1,667	)
Summary of Business Acquisition, Pro Forma Consolidated Net Sales and Net Loss	'
	The amount of net sales and net income (loss) of Kildair included in the Predecessor’s unaudited consolidated results for the three and nine months ended September 30, 2013 are as follows:
		Three Months Ended			Nine Months Ended
		September 30, 2013			September 30, 2013
	Net sales	$	194,146		$	455,731
	Net income (loss)		3,902			(219	)
	The following represents the pro forma consolidated net sales and net loss as if Kildair had been included in the unaudited consolidated results of the Predecessor for the three and nine months ended September 30, 2012:
		Three Months Ended			Nine Months Ended
		September 30, 2012			September 30, 2012
	Net sales	$	911,061		$	3,163,396
	Net loss		(14,837	)		(7,071	)

Accumulated_Other_Comprehensiv1

Accumulated Other Comprehensive Loss, Net of Tax (Tables)	9 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
Schedule of Accumulated Other Comprehensive Loss, Net of Tax	'
	Amounts included in accumulated other comprehensive loss, net of tax, consisted of the following:
		September 30,			December 31,
		2013			2012
	Change in fair value of interest rate swaps, net of tax	$	(2,170	)	$	(4,265	)
	Cumulative foreign currency translation loss adjustment, net of tax		(5,621	)		(1,308	)
	Accumulated other comprehensive loss, net of tax	$	(7,791	)	$	(5,573	)

Inventories_Tables

Inventories (Tables) (Predecessor [Member])	9 Months Ended
	Sep. 30, 2013
Predecessor [Member]	'
Schedule of Inventories	'
		September 30,		December 31,
		2013		2012
	Petroleum and related products	$	301,428	$	440,362
	Asphalt		18,211		25,867
	Coal		3,639		4,355
	Natural gas		1,807		2,012
	Inventories	$	325,085	$	472,596

Debt_Tables

Debt (Tables) (Predecessor [Member])	9 Months Ended
	Sep. 30, 2013
Predecessor [Member]	'
Schedule of Debt	'
		September 30,		December 31,
		2013		2012
	Current debt
	Credit agreement	$	379,200	$	254,060
	Credit agreement – Canadian subsidiary		38,181		35,183
	Unsecured debt		25,000		25,000
	Term debt – Canadian subsidiary		21,127		2,833
	Other		239		110
	Current debt		463,747		317,186
	Long-term debt
	Credit agreement		—		210,640
	Term debt – Canadian subsidiary		—		21,245
	Other		572		122
	Long-term debt		572		232,007
	Total debt	$	464,319	$	549,193
Schedule of Future Annual Principal Payments for Debt Obligations	'
	The following table summarizes the future annual principal payments for debt obligations as of September 30, 2013:
		Credit		Unsecured		Term Debt		Total
		Agreements		Debt		and Other
	Twelve months ending September 30, 2014	$	417,381	$	25,000	$	21,366	$	463,747
	Twelve months ending September 30, 2015		—		—		183		183
	Twelve months ending September 30, 2016 and thereafter		—		—		389		389
		$	417,381	$	25,000	$	21,938	$	464,319

Segment_Reporting_Tables

Segment Reporting (Tables) (Predecessor [Member])	9 Months Ended
	Sep. 30, 2013
Predecessor [Member]	'
Summary of Financial Information for Predecessor's Reportable Segments	'
	Summarized financial information for the Predecessor’s reportable segments for the three and nine months ended September 30, 2013 and 2012 is presented in the table below:
			Three Months Ended						Nine Months Ended
			September 30,						September 30,
			2013			2012			2013			2012
	Net sales:
	Refined products		$	879,691		$	651,030		$	3,148,743		$	2,543,622
	Natural gas			49,623			43,105			222,704			167,815
	Materials handling			7,185			7,713			21,713			23,673
	Other			3,776			1,845			13,888			6,189
	Net sales		$	940,275		$	703,693		$	3,407,048		$	2,741,299
	Adjusted gross margin(1):
	Refined products		$	25,447		$	19,692		$	78,593		$	55,691
	Natural gas			4,415			2,773			28,401			18,356
	Materials handling			7,181			7,660			21,700			23,464
	Other			1,000			369			3,369			1,237
	Adjusted gross margin			38,043			30,494			132,063			98,748
	Reconciliation to gross margin(2):
	Deduct: total commodity derivative losses included in net (loss) income(3)			(23,051	)		(31,086	)		(21,200	)		(26,759	)
	Add: realized commodity derivative losses included in net (loss) income(3)			10,709			13,796			13,747			11,044
	Gross margin			25,701			13,204			124,610			83,033
	Operating costs and expenses not allocated to operating segments:
	Operating expenses			12,844			10,287			40,444			32,393
	Selling, general and administrative			12,633			9,870			39,689			32,370
	Depreciation and amortization			4,034			2,493			12,471			7,458
	Total operating costs and expenses			29,511			22,650			92,604			72,221
	Operating (loss) income			(3,810	)		(9,446	)		32,006			10,812
	Loss on impairment of assets			—			—			—			(529	)
	Other (expense) income			(215	)		(134	)		601			(134	)
	Interest income			261			130			521			438
	Interest expense			(7,207	)		(4,855	)		(21,846	)		(16,273	)
	Income tax benefit (provision)			4,560			6,908			(6,078	)		3,203
	Equity in net loss of foreign affiliate			—			(3,361	)		—			(1,009	)
	Net (loss) income		$	(6,411	)	$	(10,758	)	$	5,204		$	(3,492	)
	-1	Adjusted gross margin is a non-GAAP financial measure used by management and external users of the Predecessor’s consolidated financial statements to assess the Predecessor’s economic results of operations and its market value reporting to lenders.
	-2	Reconciliation of adjusted gross margin to gross margin, a comparable GAAP measure.
	-3	Both total commodity derivative gains and losses and realized commodity derivative gains and losses include amounts paid to enter into the settled contracts.

Financial_Instruments_and_OffB1

Financial Instruments and Off-Balance Sheet Risk (Tables)	9 Months Ended
	Sep. 30, 2013
Derivative Instruments And Hedging Activities Disclosure [Abstract]	'
Summary of Financial Assets and Financial Liabilities of Predecessor Measured at Fair Value on Recurring Basis	'
	The following tables present all financial assets and financial liabilities of the Predecessor measured at fair value on a recurring basis as of September 30, 2013 and December 31, 2012:
		As of September 30, 2013
		Fair Value			Quoted Prices in			Significant Other			Significant
		Measurement			Active Markets			Observable Inputs			Unobservable
					Level 1			Level 2			Inputs
											Level 3
	Financial assets:
	Commodity exchange contracts	$	172		$	172		$	—		$	—
	Commodity fixed forwards		39,317			—			39,317			—
	Commodity swaps and options		579			—			579			—
	Commodity derivatives		40,068			172			39,896			—
	Currency swaps		240			—			240			—
	Total	$	40,308		$	172		$	40,136		$	—
	Financial liabilities:
	Commodity fixed forwards	$	45,928		$	—		$	45,928		$	—
	Commodity swaps and options		1,228			—			1,228			—
	Commodity derivatives		47,156			—			47,156			—
	Interest rate swaps		3,630			—			3,630			—
	Total	$	50,786		$	—		$	50,786		$	—
		As of December 31, 2012
		Fair Value			Quoted Prices in			Significant Other			Significant
		Measurement			Active Markets			Observable Inputs			Unobservable
					Level 1			Level 2			Inputs
											Level 3
	Financial assets:
	Commodity fixed forwards	$	30,235		$	—		$	30,235		$	—
	Commodity swaps and options		597			—			597			—
	Commodity derivatives		30,832			—			30,832			—
	Currency swaps		20			—			20			—
	Total	$	30,852		$	—		$	30,852		$	—
	Financial liabilities:
	Commodity exchange contracts	$	9		$	9		$	—		$	—
	Commodity fixed forwards		42,247			—			42,247			—
	Commodity swaps and options		319			—			319			—
	Commodity derivatives		42,575			9			42,566			—
	Interest rate swaps		7,133			—			7,133			—
	Currency swaps		245			—			245			—
	Total	$	49,953		$	9		$	49,944		$	—
Summary of Offsetting Arrangements	'
	Information related to these offsetting arrangements as of September 30, 2013 and December 31, 2012 follows:
		As of September 30, 2013
											Gross Amount Not Offset in
											the Balance Sheet
		Gross Amounts			Gross Amount			Amounts of			Financial			Cash			Net Amount
		of Recognized			Offset in the			Asset/Liabilities			Instruments			Collateral
		Assets/Liabilities			Balance Sheet			in Balance Sheet						Posted
	Commodity derivative assets	$	40,068		$	—		$	40,068		$	(6,561	)	$	(100	)	$	33,407
	Currency swap derivative assets		240			—			240			—			—			240
	Commodity derivative liabilities		(47,156	)		—			(47,156	)		6,561			—			(40,595	)
	Interest rate swap derivative liabilities		(3,630	)		—			(3,630	)		—			—			(3,630	)
	Currency swap derivative liabilities		—			—			—			—			—			—
		As of December 31, 2012
											Gross Amount Not Offset in
											the Balance Sheet
		Gross Amounts			Gross Amount			Amounts of			Financial			Cash			Net Amount
		of Recognized			Offset in the			Asset/Liabilities			Instruments			Collateral
		Assets/Liabilities			Balance Sheet			in Balance Sheet						Posted
	Commodity derivative assets	$	30,832		$	—		$	30,832		$	(3,163	)	$	(94	)	$	27,575
	Currency swap derivative assets		20			—			20			—			—			20
	Commodity derivative liabilities		(42,575	)		—			(42,575	)		3,163			—			(39,412	)
	Interest rate swap derivative liabilities		(7,133	)		—			(7,133	)		—			—			(7,133	)
	Currency swap derivative liabilities		(245	)		—			(245	)		—			—			(245	)
Summary of Realized and Unrealized (Losses) and Gains on Derivative Instruments for Commodity Risk Management	'
	The following table presents total realized and unrealized (losses) and gains on derivative instruments utilized for commodity risk management purposes for the three and nine months ended September 30, 2013 and 2012. Such amounts are included in cost of products sold in the Unaudited Consolidated Statements of Operations:
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012
	Refined products contracts	$	(9,142	)	$	(25,679	)	$	2,921		$	(22,117	)
	Natural gas contracts		(13,909	)		(5,407	)		(24,121	)		(4,642	)
	Total	$	(23,051	)	$	(31,086	)	$	(21,200	)	$	(26,759	)
Schedule of Gross Volume of Commodity Derivative Instruments Outstanding	'
	The following table presents the gross volume of commodity derivative instruments outstanding as of September 30, 2013 and December 31, 2012:
		As of September 30, 2013
		Refined Products			Natural Gas
		(Barrels)			(MMBtus)
	Long contracts		6,791			88,415
	Short contracts		(10,803	)		(68,104	)
		As of December 31, 2012
		Refined Products			Natural Gas
		(Barrels)			(MMBtus)
	Long contracts		7,844			94,443
	Short contracts		(11,829	)		(70,432	)
Schedule of Losses on Derivative Contracts Designated as Cash Flow Hedging Instruments	'
	The following table presents the location of the losses on derivative contracts designated as cash flow hedging instruments reported in the Unaudited Consolidated Statements of Comprehensive (Loss) Income for the three and nine months ended September 30, 2013 and 2012:
		Three Months Ended September 30, 2013						Nine Months Ended September 30, 2013
		Amount of Derivative			Amount of Derivative			Amount of Derivative			Amount of Derivative
		Loss Recognized in			Loss Reclassified From			Loss Recognized in			Loss Reclassified From
		OCL			Accumulated OCL			OCL			Accumulated OCL
					Into Income						Into Income
	Interest rate swaps	$	165		$	1,292		$	303		$	3,806
		Three Months Ended September 30, 2012						Nine Months Ended September 30, 2012
		Amount of Derivative			Amount of Derivative			Amount of Derivative			Amount of Derivative
		Loss Recognized in			Loss Reclassified From			Loss Recognized in			Loss Reclassified From
		OCL			Accumulated OCL			OCL			Accumulated OCL
					Into Income						Into Income
	Interest rate swaps	$	625		$	1,010		$	1,716		$	3,099

Nature_of_Operations_Additiona

Nature of Operations - Additional Information (Detail)	Sep. 30, 2013
Organization Consolidation And Presentation Of Financial Statements [Abstract]	'
Equity investment	100.00%

Subsequent_Events_Additional_I

Subsequent Events - Additional Information (Detail) (USD $)	9 Months Ended	0 Months Ended
In Millions, except Share data, unless otherwise specified	Sep. 30, 2013	Oct. 30, 2013	Oct. 24, 2013	Oct. 30, 2013	Oct. 30, 2013	Oct. 30, 2013	Oct. 30, 2013
	Long Term Incentive Plan [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]
				Subordinated Units [Member]	Axel Johnson Inc [Member]	Axel Johnson Inc [Member]	Common Units [Member]
						Subordinated Units [Member]
Business Acquisition [Line Items]	'	'	'	'	'	'	'
Common units issued	'	8,500,000	8,500,000	'	1,571,970	10,071,970	'
Percentage of limited partnership interest	'	42.20%	'	'	57.80%	'	'
Common units price per unit	'	$18	$18	'	'	'	'
Proceeds from sale of common units	'	$153	'	'	'	'	'
Percentage of limited partner interest in partnership	'	'	'	50.00%	'	'	7.80%
Voting equity power of the General Partner	'	50.00%	'	'	'	'	'
Service agreement expiration date	'	30-Oct-18	'	'	'	'	'
Service agreement period	'	'1 year	'	'	'	'	'
Terminal Operating Agreement expiration date	'	30-Oct-18	'	'	'	'	'
Terminal Operating Agreement period	'	'60 days	'	'	'	'	'
Vested awards common units	800,000	'	'	'	'	'	'
Vested awards common units increased	200,000	'	'	'	'	'	'
Common units, net of underwriting discounts	'	'	$16.96	'	'	'	'

Description_of_Business_and_Su1

Description of Business and Summary of Significant Accounting Policies - Additional Information (Detail)	Sep. 30, 2013	Sep. 30, 2013	Oct. 01, 2012	Sep. 30, 2012	Oct. 30, 2013
		Predecessor [Member]	Predecessor [Member]	Predecessor [Member]	Predecessor [Member]
		Segment	Kildair [Member]	Kildair [Member]	Kildair [Member]
		Terminal			Subsequent Event [Member]
Business Acquisition [Line Items]	'	'	'	'	'
Number of terminals owned	'	16	'	'	'
Number of business segments	'	4	'	'	'
Business Acquisition, Percentage	'	'	'	50.00%	'
Business Acquisition, Percentage Remaining	'	'	50.00%	'	'
Equity interest investment in subsidiaries	100.00%	'	'	'	100.00%

Acquisitions_Additional_Inform

Acquisitions - Additional Information (Detail)

Sep. 30, 2013

Jul. 31, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2012

Oct. 31, 2007

Oct. 31, 2007

Sep. 30, 2012

Sep. 30, 2012

Jul. 31, 2013

Sep. 30, 2012

Oct. 02, 2012

Oct. 01, 2012

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Prior to October 1, 2012 [Member]

Prior to October 1, 2012 [Member]

Prior to October 1, 2012 [Member]

Prior to October 1, 2012 [Member]

Bridgeport Terminal [Member]

On or after October 1, 2012 [Member]

On or after October 1, 2012 [Member]

On or after October 1, 2012 [Member]

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

Kildair [Member]

Kildair [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Kildair [Member]

Kildair [Member]

Kildair [Member]

CAD

Kildair [Member]

Kildair [Member]

Kildair [Member]

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

Tank

bbl

Barrels

Business Acquisition [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchase price of oil terminal

'

'

'

'

'

'

'

'

'

'

'

$20,700,000

'

'

'

Number of storage tanks

'

'

'

'

'

'

'

'

'

'

'

13

'

'

'

Storage capacity for gasoline products

'

'

'

'

'

'

'

'

'

'

'

1,300,000

'

'

'

Storage capacity for distillate products

'

'

'

'

'

'

'

'

'

'

'

1,100,000

'

'

'

Capital contribution received from parent

'

10,000,000

'

'

10,000,000

'

'

'

'

'

'

10,000,000

'

'

'

Borrowings under credit facility

'

'

'

'

'

'

'

'

'

'

'

10,700,000

'

'

'

Acquisition related costs

'

'

'

'

'

'

'

'

'

'

'

200,000

'

'

'

Business acquisition, equity interest

'

'

'

'

'

'

50.00%

'

50.00%

'

'

'

'

'

'

Business acquisition, equity interest

100.00%

'

'

'

'

'

'

'

50.00%

'

'

'

'

50.00%

50.00%

Business acquisition, purchase price

'

'

'

'

'

'

'

'

38,700,000

'

'

'

73,000,000

'

'

Business acquisition, description

'

'

'

'

'

'

'

'The share purchase agreement provided for the Predecessor to acquire the remaining 50% of Kildair in 2012, subject to terms and conditions within the discretion of the Predecessor, for an additional $27.5 million Canadian, plus a potential earn-out payment if EBITDA over the five year period exceeded $55.0 million Canadian.

'

'

'

'

'

'

'

Business acquisition, name of acquired entity

'

'

'

'

'

'

'

'Kildair

'

'

'

'

'

'

'

Business acquisition, remaining entity acquired

'

'

'

'

'

'

'

27,500,000

'

'

'

'

'

'

'

Potential earn-out results, Period

'

'

'

'

'

'

'

'5 years

'

'

'

'

'

'

'

Acquisition cost and the fair value of net assets acquired

'

'

'

'

'

'

'

13,200,000

'

'

'

'

'

'

'

Revenue earn-out threshold

'

'

'

'

'

'

'

55,000,000

'

'

'

'

'

'

'

Equity share of loss from investment

'

'

'

-3,361,000

'

-1,009,000

'

'

'

-3,400,000

-1,000,000

'

'

'

'

Business Acquisition, Date of Acquisition Agreement

'

'

'

'

'

'

'

'

'

'

'

'

1-Oct-12

'

'

Storage capacity related to Kildair

'

'

'

'

'

'

'

'

'

'

'

'

'

3,200,000

'

Business acquisition, purchase price

'

'

'

'

'

'

'

'

'

'

'

'

'

8,700,000

'

Business Combination, result of re-measuring to fair value its prior equity interest held before the business combination

'

'

'

'

'

'

'

'

'

'

'

'

1,500,000

'

'

Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value

'

'

'

'

'

'

'

'

'

'

'

'

57,000,000

'

'

Business Combination, Book value immediately prior to the acquisition date

'

'

'

'

'

'

'

'

'

'

'

'

$55,500,000

'

'

Acquisitions_Summary_of_Estima

Acquisitions - Summary of Estimated Fair Values of Assets Acquired (Detail) (Predecessor [Member], USD $)	Jul. 31, 2013
In Thousands, unless otherwise specified
Predecessor [Member]	'
Business Acquisition [Line Items]	'
Property, plant and equipment	$20,190
Intangible assets - customer relationships	510
Total identifiable assets acquired	$20,700

Acquisitions_Summary_of_Financ

Acquisitions - Summary of Financial Information for Kildair, Not Adjusted for Percentage of Ownership Held by Predecessor (Detail) (Kildair [Member], Predecessor [Member], USD $)	3 Months Ended	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2012	Sep. 30, 2012
Kildair [Member] | Predecessor [Member]	'	'
Schedule of Equity Method Investments [Line Items]	'	'
Net sales	$207,368	$422,097
Gross margin	-2,624	15,814
(Loss) income from operations	-7,540	1,596
Net loss	($6,653)	($1,667)

Acquisitions_Summary_of_Busine

Acquisitions - Summary of Business Acquisition, Pro Forma Consolidated Net Sales and Net Loss (Detail) (Kildair [Member], Predecessor [Member], USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Kildair [Member] | Predecessor [Member]	'	'	'	'
Business Acquisition [Line Items]	'	'	'	'
Net sales	$194,146	$911,061	$455,731	$3,163,396
Net income (loss)	$3,902	($14,837)	($219)	($7,071)

Accumulated_Other_Comprehensiv2

Accumulated Other Comprehensive Loss, Net of Tax - Schedule of Accumulated Other Comprehensive Loss, Net of Tax (Detail) (Predecessor [Member], USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Predecessor [Member]	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'
Accumulated other comprehensive loss, net of tax	($2,170)	($4,265)
Accumulated other comprehensive loss, net of tax	-5,621	-1,308
Accumulated other comprehensive loss, net of tax	($7,791)	($5,573)

Accumulated_Other_Comprehensiv3

Accumulated Other Comprehensive Loss, Net of Tax - Additional Information (Detail) (Predecessor [Member], USD $)	Sep. 30, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Predecessor [Member]	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'
Cumulative loss conversion of intercompany advances	$3.30	$0.80

Inventories_Schedule_of_Invent

Inventories - Schedule of Inventories (Detail) (Predecessor [Member], USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Inventory [Line Items]	'	'
Inventories	$325,085	$472,596
Petroleum and Related Products [Member]	'	'
Inventory [Line Items]	'	'
Inventories	301,428	440,362
Asphalt [Member]	'	'
Inventory [Line Items]	'	'
Inventories	18,211	25,867
Coal [Member]	'	'
Inventory [Line Items]	'	'
Inventories	3,639	4,355
Natural Gas [Member]	'	'
Inventory [Line Items]	'	'
Inventories	$1,807	$2,012

Inventories_Additional_Informa

Inventories - Additional Information (Detail) (Predecessor [Member], Petroleum and Natural Gas Inventory [Member], USD $)	9 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Predecessor [Member] | Petroleum and Natural Gas Inventory [Member]	'	'
Public Utilities, Inventory [Line Items]	'	'
Provision for inventory write down	$6.20	$6.30

Debt_Schedule_of_Debt_Detail

Debt - Schedule of Debt (Detail) (Predecessor [Member], USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current debt	'	'
Credit agreement	$379,200	$254,060
Unsecured debt	25,000	25,000
Other	239	110
Current debt	463,747	317,186
Long-term debt	'	'
Credit agreement	'	210,640
Other	572	122
Long-term debt	572	232,007
Total debt	464,319	549,193
Canadian Subsidiary [Member]	'	'
Current debt	'	'
Credit agreement	38,181	35,183
Term debt - Canadian subsidiary	21,127	2,833
Long-term debt	'	'
Term debt - Canadian subsidiary	'	$21,245

Debt_Schedule_of_Future_Annual

Debt - Schedule of Future Annual Principal Payments for Debt Obligations (Detail) (Predecessor [Member], USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Debt Instrument [Line Items]	'	'
Twelve months ending September 30, 2014	$463,747	'
Twelve months ending September 30, 2015	183	'
Twelve months ending September 30, 2016 and thereafter	389	'
Total debt	464,319	549,193
Unsecured Debt [Member]	'	'
Debt Instrument [Line Items]	'	'
Twelve months ending September 30, 2014	25,000	'
Twelve months ending September 30, 2015	'	'
Twelve months ending September 30, 2016 and thereafter	'	'
Total debt	25,000	'
Term Debt and Other [Member]	'	'
Debt Instrument [Line Items]	'	'
Twelve months ending September 30, 2014	21,366	'
Twelve months ending September 30, 2015	183	'
Twelve months ending September 30, 2016 and thereafter	389	'
Total debt	21,938	'
Credit Agreement [Member]	'	'
Debt Instrument [Line Items]	'	'
Twelve months ending September 30, 2014	417,381	'
Twelve months ending September 30, 2015	'	'
Twelve months ending September 30, 2016 and thereafter	'	'
Total debt	$417,381	'

Debt_Additional_Information_De

Debt - Additional Information (Detail) (USD $)

0 Months Ended

9 Months Ended

9 Months Ended

12 Months Ended

1 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

Sep. 05, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Unsecured Debt [Member]

Unsecured Debt [Member]

Unsecured Debt [Member]

Term Debt [Member]

Prime Rate [Member]

Prime Rate [Member]

LIBOR [Member]

LIBOR [Member]

LIBOR [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Canadian Subsidiary [Member]

Term Debt [Member]

Term Debt [Member]

Unsecured Debt [Member]

Unsecured Debt [Member]

Unsecured Debt [Member]

Credit Agreement [Member]

Credit Agreement [Member]

Credit Agreement [Member]

Credit Agreement [Member]

Prime Rate [Member]

Working Capital Facility [Member]

Working Capital Facility [Member]

Acquisition Credit Facility [Member]

Acquisition Credit Facility [Member]

Canadian Subsidiary [Member]

Canadian Subsidiary [Member]

Canadian Subsidiary [Member]

Canadian Subsidiary [Member]

Credit Agreement [Member]

Credit Agreement [Member]

Credit Agreement [Member]

Credit Agreement [Member]

Credit Agreement [Member]

Canadian Subsidiary [Member]

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt instruments, date of refinanced

'

'

'

'

'

'

'

'

'

'

'

'2010-05

'

'

'

'

'

'

'

'

Debt instruments, maturity date

28-Feb-14

24-Sep-13

'

'

'

'

'

'

'

'

'

28-May-14

'

30-Apr-14

'

'

'

'

'

'

Debt instruments, interest rate description

'

'Debt bearing interest at LIBOR (0.2% at September 30, 2013 and December 31, 2012) plus 4.0%.

'

'Interest is payable at the Canadian prime rate (3.0% at September 30, 2013 and December 31, 2012) plus 2.2%.

'

'

'

'

'

'

'

'Borrowings under the Credit Agreement bear interest based on LIBOR, plus a specified margin, which is a function of the utilization of the Credit Agreement.

'

'The loan bears interest at the prime rate plus 1.5% or the bank's cost of funds plus 3.0% and is renewable annually.

'

'

'

'

'

'

Debt instruments, borrowing capacity

'

'

'

'

'

'

'

'

'

'

'

'

'

$107,000,000

'

'

$625,000,000

'

$175,000,000

'

Debt instruments, weighted average interest rate

'

'

'

'

'

'

'

'

'

'

'

3.10%

3.40%

4.90%

4.50%

'

'

'

'

'

Debt instruments, repayment description

'

'

'

'

'

'

'

'

'

'

'

'The current portion of the Credit Agreement at September 30, 2013 consists of all outstanding borrowings, as the agreement is scheduled to mature on May 28, 2014. The current portion of the Credit Agreement at December 31, 2012 represents the amount the Predecessor intends to repay during the following twelve-month period.

'

'

'

'

'

'

'

'

Borrowings under credit agreement

'

'

'

'

'

'

'

'

'

'

'

'

'

38,200,000

35,200,000

'

246,500,000

347,300,000

132,700,000

117,400,000

Letters of credit outstanding

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

40,700,000

92,000,000

'

'

Borrowing base under credit agreement

'

'

'

'

'

'

'

'

'

'

'

'

'

84,000,000

89,100,000

'

379,900,000

529,300,000

'

'

Excess availability under credit agreement

'

'

'

'

'

'

'

'

'

'

'

'

'

45,800,000

'

'

92,700,000

'

42,300,000

'

Interest rate

'

'

'

2.20%

3.00%

3.00%

4.00%

0.20%

0.20%

'

'

'

'

3.00%

'

1.50%

'

'

'

'

Subordinate notes

'

'

'

'

'

'

'

'

'

'

'

'

'

20,000,000

'

'

'

'

'

'

Advance amount

'

'

'

'

'

'

'

'

'

'

'

'

'

10,400,000

'

'

'

'

'

'

Unsecured debt borrowing amount

'

'

25,000,000

'

'

'

'

'

'

25,000,000

25,000,000

'

'

'

'

'

'

'

'

'

Periodic payment

'

'

'

200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Final maturity amount

'

'

'

$19,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Related_Party_Transactions_Add

Related Party Transactions - Additional Information (Detail) (Predecessor [Member], USD $)	1 Months Ended		3 Months Ended		9 Months Ended
	Jul. 31, 2013	Feb. 28, 2013	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Predecessor [Member]	'	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'	'
Oversight and monitoring charges	'	'	$300,000	$300,000	$1,000,000	$1,000,000
Dividend payable, month and year	'	'2013-02	'2013-09	'	'2013-09	'
Dividend paid to Parent	'	22,500,000	'	'	17,500,000	'
Capital contribution received from parent	$10,000,000	'	'	'	$10,000,000	'

Segment_Reporting_Additional_I

Segment Reporting - Additional Information (Detail) (USD $)

9 Months Ended

3 Months Ended

9 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Refined Products [Member]

Natural Gas [Member]

Materials Handling [Member]

Other [Member]

Net Sales and Adjusted Gross Margin [Member]

Total Net Sales [Member]

Total Net Sales [Member]

Total Net Sales [Member]

Total Net Sales [Member]

Segment

Foreign Sales [Member]

Foreign Sales [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

Segment Reporting Information [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of operating segments

4

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of net sales

'

'

'

'

'

'

'

'

10.00%

10.00%

10.00%

10.00%

10.00%

Net sales revenue

'

'

$70,500,000

$198,000,000

'

'

'

'

'

'

'

'

'

Goodwill

$50,424,000

$50,894,000

'

'

$37,800,000

$4,400,000

$7,000,000

$1,200,000

'

'

'

'

'

Segment_Reporting_Summary_of_F

Segment Reporting - Summary of Financial Information for Predecessor's Reportable Segments (Detail) (Predecessor [Member], USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Net sales:	'	'	'	'
Net sales	$940,275	$703,693	$3,407,048	$2,741,299
Adjusted gross margin:	'	'	'	'
Adjusted gross margin	38,043	30,494	132,063	98,748
Reconciliation to gross margin:	'	'	'	'
Deduct: total commodity derivative losses included in net (loss) income	-23,051	-31,086	-21,200	-26,759
Add: realized commodity derivative losses included in net (loss) income	10,709	13,796	13,747	11,044
Gross margin	25,701	13,204	124,610	83,033
Operating costs and expenses not allocated to operating segments:	'	'	'	'
Operating expenses	12,844	10,287	40,444	32,393
Selling, general and administrative	12,633	9,870	39,689	32,370
Depreciation and amortization	4,034	2,493	12,471	7,458
Total operating costs and expenses	29,511	22,650	92,604	72,221
Operating (loss) income	-3,810	-9,446	32,006	10,812
Loss on impairment of assets	'	'	'	-529
Other (expense) income	-215	-134	601	-134
Interest income	261	130	521	438
Interest expense	-7,207	-4,855	-21,846	-16,273
Income tax benefit (provision)	4,560	6,908	-6,078	3,203
Equity in net loss of foreign affiliate	'	-3,361	'	-1,009
Net (loss) income	-6,411	-10,758	5,204	-3,492
Refined Products [Member]	'	'	'	'
Net sales:	'	'	'	'
Net sales	879,691	651,030	3,148,743	2,543,622
Adjusted gross margin:	'	'	'	'
Adjusted gross margin	25,447	19,692	78,593	55,691
Natural Gas [Member]	'	'	'	'
Net sales:	'	'	'	'
Net sales	49,623	43,105	222,704	167,815
Adjusted gross margin:	'	'	'	'
Adjusted gross margin	4,415	2,773	28,401	18,356
Materials Handling [Member]	'	'	'	'
Net sales:	'	'	'	'
Net sales	7,185	7,713	21,713	23,673
Adjusted gross margin:	'	'	'	'
Adjusted gross margin	7,181	7,660	21,700	23,464
Other [Member]	'	'	'	'
Net sales:	'	'	'	'
Net sales	3,776	1,845	13,888	6,189
Adjusted gross margin:	'	'	'	'
Adjusted gross margin	$1,000	$369	$3,369	$1,237

Financial_Instruments_and_OffB2

Financial Instruments and Off-Balance Sheet Risk - Summary of Financial Assets and Financial Liabilities of Predecessor Measured at Fair Value on Recurring Basis (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Financial assets:	'	'
Financial assets	$40,308	$30,852
Financial liabilities:	'	'
Financial liabilities	50,786	49,953
Commodity Fixed Forwards [Member]	'	'
Financial assets:	'	'
Financial assets	39,317	30,235
Financial liabilities:	'	'
Financial liabilities	45,928	42,247
Commodity Swaps and Options [Member]	'	'
Financial assets:	'	'
Financial assets	579	597
Financial liabilities:	'	'
Financial liabilities	1,228	319
Commodity Derivatives [Member]	'	'
Financial assets:	'	'
Financial assets	40,068	30,832
Financial liabilities:	'	'
Financial liabilities	47,156	42,575
Interest Rate Swaps [Member]	'	'
Financial liabilities:	'	'
Financial liabilities	3,630	7,133
Commodity Exchange Contracts [Member]	'	'
Financial assets:	'	'
Financial assets	172	'
Financial liabilities:	'	'
Financial liabilities	'	9
Currency Swaps [Member]	'	'
Financial assets:	'	'
Financial assets	240	20
Financial liabilities:	'	'
Financial liabilities	'	245
Quoted Prices in Active Markets Level 1 [Member]	'	'
Financial assets:	'	'
Financial assets	172	'
Financial liabilities:	'	'
Financial liabilities	'	9
Quoted Prices in Active Markets Level 1 [Member] | Commodity Fixed Forwards [Member]	'	'
Financial assets:	'	'
Financial assets	'	'
Financial liabilities:	'	'
Financial liabilities	'	'
Quoted Prices in Active Markets Level 1 [Member] | Commodity Swaps and Options [Member]	'	'
Financial assets:	'	'
Financial assets	'	'
Financial liabilities:	'	'
Financial liabilities	'	'
Quoted Prices in Active Markets Level 1 [Member] | Commodity Derivatives [Member]	'	'
Financial assets:	'	'
Financial assets	172	'
Financial liabilities:	'	'
Financial liabilities	'	9
Quoted Prices in Active Markets Level 1 [Member] | Interest Rate Swaps [Member]	'	'
Financial liabilities:	'	'
Financial liabilities	'	'
Quoted Prices in Active Markets Level 1 [Member] | Commodity Exchange Contracts [Member]	'	'
Financial assets:	'	'
Financial assets	172	'
Financial liabilities:	'	'
Financial liabilities	'	9
Quoted Prices in Active Markets Level 1 [Member] | Currency Swaps [Member]	'	'
Financial assets:	'	'
Financial assets	'	'
Financial liabilities:	'	'
Financial liabilities	'	'
Significant Other Observable Inputs Level 2 [Member]	'	'
Financial assets:	'	'
Financial assets	40,136	30,852
Financial liabilities:	'	'
Financial liabilities	50,786	49,944
Significant Other Observable Inputs Level 2 [Member] | Commodity Fixed Forwards [Member]	'	'
Financial assets:	'	'
Financial assets	39,317	30,235
Financial liabilities:	'	'
Financial liabilities	45,928	42,247
Significant Other Observable Inputs Level 2 [Member] | Commodity Swaps and Options [Member]	'	'
Financial assets:	'	'
Financial assets	579	597
Financial liabilities:	'	'
Financial liabilities	1,228	319
Significant Other Observable Inputs Level 2 [Member] | Commodity Derivatives [Member]	'	'
Financial assets:	'	'
Financial assets	39,896	30,832
Financial liabilities:	'	'
Financial liabilities	47,156	42,566
Significant Other Observable Inputs Level 2 [Member] | Interest Rate Swaps [Member]	'	'
Financial liabilities:	'	'
Financial liabilities	3,630	7,133
Significant Other Observable Inputs Level 2 [Member] | Commodity Exchange Contracts [Member]	'	'
Financial assets:	'	'
Financial assets	'	'
Financial liabilities:	'	'
Financial liabilities	'	'
Significant Other Observable Inputs Level 2 [Member] | Currency Swaps [Member]	'	'
Financial assets:	'	'
Financial assets	240	20
Financial liabilities:	'	'
Financial liabilities	'	245
Significant Unobservable Inputs Level 3 [Member]	'	'
Financial assets:	'	'
Financial assets	'	'
Financial liabilities:	'	'
Financial liabilities	'	'
Significant Unobservable Inputs Level 3 [Member] | Commodity Fixed Forwards [Member]	'	'
Financial assets:	'	'
Financial assets	'	'
Financial liabilities:	'	'
Financial liabilities	'	'
Significant Unobservable Inputs Level 3 [Member] | Commodity Swaps and Options [Member]	'	'
Financial assets:	'	'
Financial assets	'	'
Financial liabilities:	'	'
Financial liabilities	'	'
Significant Unobservable Inputs Level 3 [Member] | Commodity Derivatives [Member]	'	'
Financial assets:	'	'
Financial assets	'	'
Financial liabilities:	'	'
Financial liabilities	'	'
Significant Unobservable Inputs Level 3 [Member] | Interest Rate Swaps [Member]	'	'
Financial liabilities:	'	'
Financial liabilities	'	'
Significant Unobservable Inputs Level 3 [Member] | Commodity Exchange Contracts [Member]	'	'
Financial assets:	'	'
Financial assets	'	'
Financial liabilities:	'	'
Financial liabilities	'	'
Significant Unobservable Inputs Level 3 [Member] | Currency Swaps [Member]	'	'
Financial assets:	'	'
Financial assets	'	'
Financial liabilities:	'	'
Financial liabilities	'	'

Financial_Instruments_and_OffB3

Financial Instruments and Off-Balance Sheet Risk - Summary of Offsetting Arrangements (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Amounts of Asset in Balance Sheet	$40,308	$30,852
Amounts of Liabilities in Balance Sheet	-50,786	-49,953
Commodity Derivatives [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Gross Amounts of Recognized Assets	40,068	30,832
Gross Amount Offset in the Balance Sheet, Assets	'	'
Amounts of Asset in Balance Sheet	40,068	30,832
Financial Instruments, Assets	-6,561	-3,163
Cash Collateral Posted, Assets	-100	-94
Net Amount, Assets	33,407	27,575
Gross Amounts of Recognized Liabilities	-47,156	-42,575
Gross Amount Offset in the Balance Sheet, Liabilities	'	'
Amounts of Liabilities in Balance Sheet	-47,156	-42,575
Financial Instruments, Liabilities	6,561	3,163
Cash Collateral Posted, Liabilities	'	'
Net Amount, Liabilities	-40,595	-39,412
Interest Rate Swaps [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Gross Amounts of Recognized Liabilities	-3,630	-7,133
Gross Amount Offset in the Balance Sheet, Liabilities	'	'
Amounts of Liabilities in Balance Sheet	-3,630	-7,133
Financial Instruments, Liabilities	'	'
Cash Collateral Posted, Liabilities	'	'
Net Amount, Liabilities	-3,630	-7,133
Currency Swaps [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Gross Amounts of Recognized Assets	240	20
Gross Amount Offset in the Balance Sheet, Assets	'	'
Amounts of Asset in Balance Sheet	240	20
Financial Instruments, Assets	'	'
Cash Collateral Posted, Assets	'	'
Net Amount, Assets	240	20
Gross Amounts of Recognized Liabilities	'	-245
Gross Amount Offset in the Balance Sheet, Liabilities	'	'
Amounts of Liabilities in Balance Sheet	'	-245
Financial Instruments, Liabilities	'	'
Cash Collateral Posted, Liabilities	'	'
Net Amount, Liabilities	'	($245)

Financial_Instruments_and_OffB4

Financial Instruments and Off-Balance Sheet Risk - Summary of Realized and Unrealized (Losses) and Gains on Derivative Instruments for Commodity Risk Management (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Derivative Instruments and Hedging Activities Disclosures [Line Items]	'	'	'	'
Realized and unrealized (losses) and gains on derivative instruments	($23,051)	($31,086)	($21,200)	($26,759)
Refined Products Contracts [Member]	'	'	'	'
Derivative Instruments and Hedging Activities Disclosures [Line Items]	'	'	'	'
Realized and unrealized (losses) and gains on derivative instruments	-9,142	-25,679	2,921	-22,117
Natural Gas Contracts [Member]	'	'	'	'
Derivative Instruments and Hedging Activities Disclosures [Line Items]	'	'	'	'
Realized and unrealized (losses) and gains on derivative instruments	($13,909)	($5,407)	($24,121)	($4,642)

Financial_Instruments_and_OffB5

Financial Instruments and Off-Balance Sheet Risk - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Predecessor [Member] | Minimum [Member]	'	'	'	'
Derivative Instruments and Hedging Activities Disclosures [Line Items]	'	'	'	'
Foreign currency exchange rate	1.031	'	1.031	'
Predecessor [Member] | Maximum [Member]	'	'	'	'
Derivative Instruments and Hedging Activities Disclosures [Line Items]	'	'	'	'
Foreign currency exchange rate	1.041	'	1.041	'
Predecessor [Member] | Interest Rate Swaps [Member]	'	'	'	'
Derivative Instruments and Hedging Activities Disclosures [Line Items]	'	'	'	'
Number of interest rate swap	6	'	6	'
Notional amount of interest rate swap agreements	$210	'	$210	'
Unrealized losses, net of tax, expected to be reclassified to earnings	1.7	'	1.7	'
Predecessor [Member] | Forward Currency Contracts [Member]	'	'	'	'
Derivative Instruments and Hedging Activities Disclosures [Line Items]	'	'	'	'
Maturity of forward currency contracts	'	'	31-Oct-13	'
Purchase of U.S. dollars	'	'	'The contracts obligated the Canadian subsidiary to purchase approximately $43.0 million in U.S. dollars	'
Foreign currency exchange rate	1.031	'	1.031	'
Refined Products Contracts [Member]	'	'	'	'
Derivative Instruments and Hedging Activities Disclosures [Line Items]	'	'	'	'
Realized and unrealized (losses) and gains on trading securities	$0	($1.80)	($1.20)	($0.50)

Financial_Instruments_and_OffB6

Financial Instruments and Off-Balance Sheet Risk - Schedule of Gross Volume of Commodity Derivative Instruments Outstanding (Detail)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
	bbl	bbl
Refined Products [Member] | Long Contracts [Member]	'	'
Derivative Instruments and Hedging Activities Disclosures [Line Items]	'	'
Gross volume	6,791,000	7,844,000
Refined Products [Member] | Short Contracts [Member]	'	'
Derivative Instruments and Hedging Activities Disclosures [Line Items]	'	'
Gross volume	-10,803,000	-11,829,000
Natural Gas [Member] | Long Contracts [Member]	'	'
Derivative Instruments and Hedging Activities Disclosures [Line Items]	'	'
Gross volume	88,415,000	94,443,000
Natural Gas [Member] | Short Contracts [Member]	'	'
Derivative Instruments and Hedging Activities Disclosures [Line Items]	'	'
Gross volume	-68,104,000	-70,432,000

Financial_Instruments_and_OffB7

Financial Instruments and Off-Balance Sheet Risk -Schedule of Losses on Derivative Contracts Designated as Cash Flow Hedging Instruments (Detail) (Interest Rate Swaps [Member], USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Interest Rate Swaps [Member]	'	'	'	'
Derivative Instruments and Hedging Activities Disclosures [Line Items]	'	'	'	'
Amount of Derivative Loss Recognized in OCL	$165	$625	$303	$1,716
Amount of Derivative Loss Reclassified From Accumulated OCL Into Income	$1,292	$1,010	$3,806	$3,099

Subsequent_Events_Initial_Publ

Subsequent Events - Initial Public Offering - Additional Information (Detail) (USD $)

0 Months Ended

3 Months Ended

9 Months Ended

0 Months Ended

3 Months Ended

9 Months Ended

0 Months Ended

0 Months Ended

Oct. 30, 2013

Oct. 24, 2013

Oct. 30, 2013

Oct. 30, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Oct. 30, 2013

Oct. 30, 2013

Oct. 30, 2013

Oct. 30, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Oct. 30, 2013

Oct. 30, 2013

Oct. 30, 2013

Oct. 30, 2013

Oct. 30, 2013

Oct. 30, 2013

Oct. 30, 2013

Oct. 30, 2013

Oct. 30, 2013

Oct. 30, 2013

Oct. 30, 2013

Oct. 30, 2013

Oct. 30, 2013

Oct. 30, 2013

Oct. 30, 2013

Oct. 30, 2013

Oct. 30, 2013

Oct. 30, 2013

Oct. 30, 2013

Oct. 30, 2013

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Predecessor [Member]

Axel Johnson Inc [Member]

Axel Johnson Inc [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subordinated Units [Member]

Subordinated Units [Member]

Axel Johnson Inc [Member]

Axel Johnson Inc [Member]

Post IPO [Member]

Post IPO [Member]

Post IPO [Member]

Post IPO [Member]

New Credit Agreement [Member]

New Credit Agreement [Member]

New Credit Agreement [Member]

Working Capital [Member]

Acquisition Credit Facility [Member]

Acquisition Credit Facility [Member]

Acquisition Credit Facility [Member]

Acquisition Credit Facility [Member]

Acquisition Credit Facility [Member]

Acquisition Credit Facility [Member]

Acquisition Credit Facility [Member]

Working Capital Facility [Member]

Working Capital Facility [Member]

Working Capital Facility [Member]

Working Capital Facility [Member]

Working Capital Facility [Member]

Working Capital Facility [Member]

General Partner [Member]

Sprague Holdings [Member]

Common Units [Member]

Subordinated Units [Member]

CreditFacility

Federal Funds Rate [Member]

One Month Libor [Member]

Minimum [Member]

Maximum [Member]

Alternate Base Rate [Member]

Alternate Base Rate [Member]

LIBOR [Member]

LIBOR [Member]

Minimum [Member]

Maximum [Member]

Alternate Base Rate [Member]

Alternate Base Rate [Member]

LIBOR [Member]

LIBOR [Member]

Minimum [Member]

Maximum [Member]

Minimum [Member]

Maximum [Member]

Minimum [Member]

Maximum [Member]

Minimum [Member]

Maximum [Member]

Business Acquisition [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common units issued

8,500,000

8,500,000

1,571,970

10,071,970

'

'

'

'

8,500,000

10,071,970

1,571,970

10,071,970

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,571,970

Percentage of limited partnership interest

42.20%

'

57.80%

'

'

'

'

'

42.20%

50.00%

57.80%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

7.80%

Common units price per unit

$18

$18

'

'

'

'

'

'

$18

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds from sale of common units

$153,000,000

'

'

'

'

'

'

'

$153,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Notes receivable assigned to Sprague International by OLLC

'

'

'

'

'

'

'

'

79,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unsecured debt of OLLC assumed by Sprague International

'

'

'

'

'

'

'

'

25,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term acquisition debt of OLLC assumed by Sprague International

'

'

'

'

'

'

'

'

39,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accounts receivable assigned to Sprague Holdings by OLLC

'

'

'

'

'

'

'

'

130,400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash assigned to Sprague Holdings by OLLC

'

'

'

'

'

'

'

'

10,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Refunded initial contribution

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

10,000

990,000

'

General partner interest in Sprague Resources

'

'

'

'

'

'

'

'

1.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt instruments, maturity date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

30-Oct-18

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of revolving credit facilities

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt instruments, borrowing capacity

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

750,000,000

250,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.50%

1.00%

'

'

'

'

2.00%

2.25%

3.00%

3.25%

'

'

1.00%

1.50%

2.00%

2.50%

'

'

'

Debt instruments, interest rate description

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'Indebtedness under the New Credit Agreement will bear interest at a rate per annum equal to either the Eurodollar Rate (which means the LIBOR Rate) for interest periods of one, two, three or six months plus a specified margin, or an Alternate Base Rate plus a specified margin. The Alternate Base Rate is the highest of (a) the prime rate of interest announced from time to time by the agent bank as its bBase Rateb; (b) 0.50% per annum above the Federal Funds rate as in effect from time to time and (c) the Eurodollar Rate for 1-month LIBOR as in effect from time to time plus 1.00% per annum.

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Line of credit facility, Commitment fee percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.38%

0.50%

'

'

'

'

0.38%

0.50%

'

'

'

'

'

'

'

Ratio of EBITDA to fixed charges

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total leverage to EBITDA ratio

'

'

'

'

'

'

'

'

'

'

'

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4.5

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Consolidated net (loss) income

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($6,411,000)

($10,758,000)

$5,204,000

($3,492,000)

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($11,800,000)

($17,300,000)

$11,900,000

($6,600,000)

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