Sprague Resources (SRLP) 10-Q 7 Nov 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Oct. 31, 2017
Document And Entity Information [Abstract]
Entity Registrant Name	Sprague Resources LP
Trading Symbol	SRLP
Entity Central Index Key	1,525,287
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		22,552,887

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 3,194	$ 2,682
Accounts receivable, net	144,395	221,954
Inventories	249,101	318,899
Fair value of derivative assets	64,365	66,858
Other current assets	29,964	43,316
Total current assets	491,019	653,709
Property, plant and equipment, net	311,379	251,101
Intangibles, net	28,426	23,446
Other assets, net	80,174	13,668
Goodwill	85,655	70,550
Total assets	996,653	1,012,474
Current liabilities:
Accounts payable	62,276	138,358
Accrued liabilities	39,887	45,491
Fair value of derivative liabilities	71,041	95,339
Due to General Partner	6,886	14,218
Current portion of working capital facilities	22,332	153,603
Current portion of other obligations	6,343	4,190
Total current liabilities	208,765	451,199
Working capital facilities - less current portion / Acquisition facility	568,800	402,133
Other obligations - less current portion	41,725	16,955
Due to General Partner	1,623	1,269
Deferred income taxes	17,523	15,481
Total liabilities	838,436	887,037
Commitments and contingencies
Unitholders’ equity:
Accumulated other comprehensive loss, net of tax	(9,858)	(10,783)
Total unitholders’ equity	158,217	125,437
Total liabilities and unitholders’ equity	996,653	1,012,474
Common Unitholders - Public
Unitholders’ equity:
Unitholders - units issued	206,868	175,314
Common Unitholders - Affiliated
Unitholders’ equity:
Unitholders - units issued	(38,793)	(4,518)
Subordinated Unitholders - Affiliated
Unitholders’ equity:
Unitholders - units issued	0	(34,576)
Working capital facilities
Current liabilities:
Working capital facilities - less current portion / Acquisition facility	252,400	156,733
Acquisition facility
Current liabilities:
Working capital facilities - less current portion / Acquisition facility	$ 316,400	$ 245,400

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - shares	Sep. 30, 2017	Dec. 31, 2016
Common Unitholders - Public
Units, issued (in shares)	10,437,179	9,207,473
Units, outstanding (in shares)	10,437,179	9,207,473
Common Unitholders - Affiliated
Units, issued (in shares)	12,106,348	2,034,378
Units, outstanding (in shares)	12,106,348	2,034,378
Subordinated Unitholders - Affiliated
Units, issued (in shares)	0	10,071,970
Units, outstanding (in shares)	0	10,071,970

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Net sales	$ 491,393	$ 422,779	$ 1,922,826	$ 1,623,173
Cost of products sold (exclusive of depreciation and amortization)	456,656	383,211	1,720,860	1,463,938
Operating expenses	16,891	15,725	50,624	49,078
Selling, general and administrative	17,559	19,735	63,472	62,099
Depreciation and amortization	6,655	5,329	19,537	16,001
Total operating costs and expenses	497,761	424,000	1,854,493	1,591,116
Operating (loss) income	(6,368)	(1,221)	68,333	32,057
Other (expense) income	0	(19)	183	(114)
Interest income	75	40	247	379
Interest expense	(7,170)	(6,685)	(22,604)	(20,179)
(Loss) income before income taxes	(13,463)	(7,885)	46,159	12,143
Income tax (provision) benefit	(853)	(909)	(3,768)	(861)
Net (loss) income	(14,316)	(8,794)	42,391	11,282
Incentive distributions declared	(1,024)	(488)	(2,620)	(1,144)
Limited partners’ interest in net (loss) income	$ (15,340)	$ (9,282)	$ 39,771	$ 10,138
Units used to compute net income per limited partner unit:
Common - basic units (in shares)	22,543,527	11,229,805	22,093,578	11,189,987
Common - diluted units (in shares)	22,543,527	11,229,805	22,368,432	11,506,830
Distribution declared per common (in dollars per share)	$ 0.6225	$ 0.5625	$ 1.8225	$ 1.6425
Common Unitholders - Affiliated
Net (loss) income		$ (4,893)		$ 5,336
Net (loss) income per limited partner unit:
Common - basic (in dollars per share)	(0.68)	$ (0.44)	1.80	$ 0.48
Common - diluted (in dollars per share)	$ (0.68)	$ (0.44)	$ 1.78	$ 0.46
Subordinated Unitholders - Affiliated
Net (loss) income		$ (4,389)		$ 4,802
Net (loss) income per limited partner unit:
Common - basic (in dollars per share)		$ (0.44)		$ 0.48
Common - diluted (in dollars per share)		(0.44)		0.48
Subordinated - basic and diluted (in dollars per share)		$ (0.44)		$ 0.48
Units used to compute net income per limited partner unit:
Subordinated - basic and diluted units (in shares)		10,071,970		10,071,970

Unaudited Condensed Consolidat5

Unaudited Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Statement of Comprehensive Income [Abstract]
Net (loss) income	$ (14,316)	$ (8,794)	$ 42,391	$ 11,282
Unrealized gain (loss) on interest rate swaps
Net gain (loss) arising in the period	410	460	699	(1,176)
Reclassification adjustment related to (loss) gain realized in income	(129)	384	(13)	1,182
Net change in unrealized gain on interest rate swaps	281	844	686	6
Tax effect	(3)	(15)	(10)	0
Unrealized (loss) gain on interest rate swaps, Total	278	829	676	6
Foreign currency translation adjustment	139	(925)	249	(773)
Other comprehensive income (loss)	417	(96)	925	(767)
Comprehensive (loss) income	$ (13,899)	$ (8,890)	$ 43,316	$ 10,515

Unaudited Condensed Consolidat6

Unaudited Condensed Consolidated Statements of Unitholders' Equity (Deficit) - USD ($) $ in Thousands	Total	Common- Public	Common- Sprague Holdings	Subordinated- Sprague Holdings	Incentive Distribution Rights	AOCI Attributable to Parent [Member]
Beginning balance at Dec. 31, 2015	$ 157,485	$ 189,483	$ (1,370)	$ (18,989)	$ 0	$ (11,639)
Increase (Decrease) in Partners' Capital [Roll Forward]
Net (loss) income	10,166	3,815	847	4,192	1,312
Other comprehensive income	856					856
Unit-based compensation	4,224	1,820	404	2,000
Distributions paid	(47,503)	(19,894)	(4,419)	(21,878)	(1,312)
Units issued with annual bonus	4,079	1,748	392	1,939
Units withheld for employee tax obligations	(3,870)	(1,658)	(372)	(1,840)
Ending balance at Dec. 31, 2016	125,437	175,314	(4,518)	(34,576)	0	(10,783)
Increase (Decrease) in Partners' Capital [Roll Forward]
Net (loss) income	42,391	18,171	22,026		2,194
Other comprehensive income	925					925
Unit-based compensation	1,688	763	925
Distributions paid	(42,409)	(18,252)	(16,146)	(5,817)	(2,194)
Units issued with annual bonus	371	161	210
Units withheld for employee tax obligations	(1,587)	(690)	(897)
Conversion of subordinated units to common units	0		(40,393)	40,393
Units issued related to Carbo acquisition	31,401	31,401
Ending balance at Sep. 30, 2017	$ 158,217	$ 206,868	$ (38,793)	$ 0	$ 0	$ (9,858)

Unaudited Condensed Consolidat7

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities
Net income	$ 42,391	$ 11,282
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization (includes amortization of deferred debt issuance costs)	23,881	18,961
Provision for doubtful accounts	(251)	237
(Gain) loss on sale of assets	(101)	106
Deferred income taxes	953	(69)
Non-cash unit-based compensation	1,688	1,664
Changes in assets and liabilities:
Accounts receivable	77,660	27,086
Inventories	73,944	(25,064)
Other assets	14,040	13,949
Fair value of commodity derivative instruments	(19,813)	95,121
Due to General Partner and affiliates	(6,977)	(5,960)
Accounts payable, accrued liabilities and other	(80,524)	(30,218)
Net cash provided by operating activities	126,891	107,095
Cash flows from investing activities
Purchases of property, plant and equipment	(39,774)	(11,436)
Acquisitions, net of cash acquired	(72,184)	(29,065)
Proceeds from property insurance settlement and sale of assets	911	147
Net cash used in investing activities	(111,047)	(40,354)
Cash flows from financing activities
Net borrowings (payments) under credit agreements	35,003	(51,897)
Net payments on other obligations	(1,977)	(1,388)
Debt issue costs	(4,483)	(2,089)
Distributions to unitholders	(42,409)	(35,026)
Foreign exchange on capital lease obligations	0	7
Units withheld for employee tax obligations	(1,587)	(3,870)
Net cash used in financing activities	(15,453)	(94,263)
Effect of exchange rate changes on cash balances held in foreign currencies	121	(3)
Net change in cash and cash equivalents	512	(27,525)
Cash and cash equivalents, beginning of period	2,682	30,974
Cash and cash equivalents, end of period	3,194	3,449
Supplemental disclosure of cash flow information
Cash paid for interest	18,293	17,730
Cash paid for taxes	1,601	755
Non-cash consideration related to Carbo acquisition:
Common units issued	31,401	0
Deferred consideration obligation	$ 27,284	$ 0

Description of Business and Sum

Description of Business and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Description of Business and Summary of Significant Accounting Policies	Description of Business and Summary of Significant Accounting Policies Partnership Businesses Sprague Resources LP (the “Partnership”) is a Delaware limited partnership formed on June 23, 2011 by Sprague Holdings and its General Partner to engage in the purchase, storage, distribution and sale of refined products and natural gas, and to provide storage and handling services for a broad range of materials. Unless the context otherwise requires, references to “Sprague Resources” and the “Partnership” refer to Sprague Resources LP and its subsidiaries. Unless the context otherwise requires, references to “Axel Johnson” or the “Parent” or the "Sponsor" refer to Axel Johnson Inc. and its controlled affiliates, collectively, other than Sprague Resources, its subsidiaries and its General Partner. References to “Sprague Holdings” refer to Sprague Resources Holdings LLC, a wholly owned subsidiary of Axel Johnson and the owner of the General Partner. References to the “General Partner” refer to Sprague Resources GP LLC. The Partnership owns, operates and/or controls a network of refined products and materials handling terminals located in the Northeast United States and in Quebec, Canada. The Partnership also utilizes third-party terminals in the Northeast United States through which it sells or distributes refined products pursuant to rack, exchange and throughput agreements. The Partnership 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 fuel, residual fuel oil, kerosene, jet fuel, gasoline and asphalt (primarily from refining companies, trading organizations and producers), and sells them to wholesale and commercial customers. The natural gas segment purchases, sells and distributes natural gas to commercial and industrial customers in the Northeast and Mid-Atlantic United States. The Partnership 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, crude oil, residual fuel oil, coal, petroleum coke, caustic soda, tallow, pulp and heavy equipment. The Partnership’s other operations include the purchase and distribution of coal, certain commercial trucking activities and the heating equipment service business. As of September 30, 2017 , the Parent, through its ownership of Sprague Holdings, owns 12,106,348 common units representing 54% of the limited partner interest in the Partnership. Sprague Holdings also owns the General Partner, which in turn owns a non-economic interest in the Partnership. Sprague Holdings currently holds incentive distribution rights (“IDRs”) that entitle it to receive increasing percentages, up to a maximum of 50% , of the cash the Partnership distributes from distributable cash flow in excess of $0.474375 per unit per quarter. The maximum distribution of 50% does not include any distributions that Sprague Holdings may receive on any limited partnership units that it owns. See Notes 11 and 12. Basis of Presentation The Condensed Consolidated Financial Statements include the accounts of the Partnership and its wholly-owned subsidiaries. Intercompany transactions between the Partnership and its subsidiaries have been eliminated. The accompanying unaudited condensed 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 should be read in conjunction with the consolidated financial statements and related notes of the Partnership’s Annual Report on Form 10-K for the year ended December 31, 2016 as filed with the SEC on March 10, 2017 (the “2016 Annual Report”). The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and the reported revenues and expenses in the income statement. Actual results could differ from those estimates. Among the estimates made by management are asset valuations, the fair value of derivative assets and liabilities, environmental, and legal obligations. The Partnership's significant accounting policies are described in Note 1 “Description of Business and Summary of Significant Accounting Policies” in the Partnership’s audited consolidated financial statements, included in the 2016 Annual Report, and are the same as are used in preparing these unaudited interim condensed consolidated financial statements. The condensed 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 Partnership’s consolidated financial position at September 30, 2017 and December 31, 2016 and the consolidated results of operations for the three and nine months ended September 30, 2017 and 2016 , respectively, and the consolidated cash flows for the nine months ended September 30, 2017 and 2016, respectively. The unaudited results of operations for the interim periods reported are not necessarily indicative of results to be expected for the full year. Demand for some of the Partnership’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 Partnership’s quarterly operating results. Recent Accounting Pronouncements In July 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2017-12, Derivatives and Hedging: Targeted Improvements to Accounting for Hedging Activities . The objective of the guidance is to improve the financial reporting of hedging relationships to better portray the economic results of an entity’s risk management activities in its financial statements. This ASU is effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. The Partnership is currently evaluating the impact of this new standard on the consolidated financial statements. In January 2017, the FASB issued ASU 2017-04 Intangibles - Goodwill and Other (Topic 350): Simplifying the Accounting for Goodwill Impairment . The guidance removes Step 2 of the goodwill impairment test, which requires a hypothetical purchase price allocation. A goodwill impairment will now be the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. The ASU will be applied prospectively, and is effective for fiscal years beginning after December 15, 2019. Early adoption is permitted for any impairment tests performed after January 1, 2017. In January 2017, the FASB issued ASU 2017-01 Business Combinations (Topic 805), which clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. This ASU is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The adoption of this new guidance is not expected to have a material impact on the Partnership's consolidated financial statements. In August 2016, the FASB issued ASU 2016-15 Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments which addresses eight specific cash flow issues with the objective of reducing diversity in practice in how certain cash receipts and cash payments are presented and classified in the statement of cash flows under Topic 230, Statement of Cash Flows, and other Topics. The Partnership has not yet adopted the provisions of this ASU, which is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years and is to be applied retrospectively to all periods presented. Early application is permitted, including adoption in an interim period. The adoption of this new guidance is not expected to have a material impact on the Partnership's consolidated statement of cash flows. In March 2016, the FASB issued ASU 2016-09 Compensation- Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting , which addresses areas for simplification involving several aspects of the accounting for share-based payment transactions including, among other things, income tax consequences of excess benefits and deficiencies, classification of awards as either equity or liabilities, classification on the statement of cash flows, and the use of forfeiture estimates. The Partnership adopted the provisions of this ASU in 2017, which did not have a material impact to the Partnership's consolidated financial statements. In February 2016, the FASB issued ASU 2016-02 Leases (Topic 842) , which, among other things, requires lessees to recognize at the commencement date of a lease a liability, which is a lessee's obligation to make lease payments arising from a lease, measured on a discounted basis, and a right-of-use asset, which is an asset that represents the lessee's right to use, or control the use of, a specified asset for the lease term. Under the new guidance, lessor accounting is largely unchanged. This ASU is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early application is permitted. Lessees and lessors must apply a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The modified retrospective approach would not require any transition accounting for leases that expired before the earliest comparative period presented. Lessees and lessors may not apply a full retrospective transition approach. The Partnership is currently evaluating the impact of this new standard on the consolidated financial statements. In July 2015, the FASB issued ASU 2015-11 Simplifying the Measurement of Inventory , which requires that inventory within the scope of the guidance be measured at the lower of cost or net realizable value. The Partnership adopted the provisions of this ASU in 2017, which did not have a material impact to the Partnership's consolidated financial statements. In May 2014, the FASB issued ASU 2014-9, Revenue from Contracts with Customers (Topic 606) , which revises the principles of revenue recognition from one based on the transfer of risks and rewards to when a customer obtains control of a good or service. The FASB has issued several ASUs subsequent to ASU 2014-9 in order to clarify implementation guidance but did not change the core principle of the guidance in Topic 606. These ASUs are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Partnership has reviewed and gained an understanding of the new revenue recognition accounting guidance, has completed a revenue stream scoping process and is working with business segment representatives to evaluate any necessary changes to business processes, systems and controls. In addition, the Partnership is continuing to review its contracts and documentation. While we have not identified any material differences in the amount and timing of revenue recognition for the categories we have reviewed to date our evaluation is not complete. We will conclude on the overall impacts of adopting Topic 606 prior to December 31, 2017. The Partnership currently expects to adopt this guidance on January 1, 2018, using the modified retrospective approach, under which the cumulative effect of initially applying the new guidance is recognized as an adjustment to the opening balance of unitholders' equity.

Business Combinations

Business Combinations	9 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
Business Combinations	Business Combinations During the nine months ended September 30, 2017 , the Partnership completed four business acquisitions as described below. Allocations of the preliminary purchase price to the assets acquired and liabilities assumed have been made to record, where applicable, inventory, derivative assets and liabilities, natural gas transportation assets and liabilities, property, plant and equipment, identifiable intangible assets such as customer relationships and non-compete agreements as well as goodwill. Any net assets remaining to be allocated are included in Other Assets, net until the allocation is finalized. Proforma information related to these acquisition has not been presented because the impact on the Partnership’s Consolidated Statements of Operations is not material. The Partnership is gathering information to complete the allocations which are expected to be finalized during 2017. The final allocations and resulting effect on income from operations may differ from these preliminary amounts. In connection with these transactions, the Partnership recognized $1.3 million of acquisition related costs during the nine months ended September 30, 2017 that were expensed and are included in selling, general and administrative expense. Carbo Terminals On April 18, 2017, the Partnership acquired substantially all of the assets of Carbo Industries, Inc. and certain of its affiliates (together “Carbo”) by purchasing Carbo's Inwood and Lawrence, New York refined product terminal assets and its associated wholesale distribution business. The fair value of the consideration totaled $72.0 million and consisted of $13.3 million in cash that was financed through borrowings under the Credit Agreement (see note 5), an obligation to pay $38.2 million over a ten year period (estimated net present value of $27.3 million ) and $31.4 million in unregistered common units. The Carbo terminals have a combined gasoline, ethanol and distillate storage capacity of 174,000 barrels and are supplied primarily by pipeline with the ability to also accept product deliveries by barge and truck. The operations of Carbo Industries, Inc. are included in the Partnership's refined products segment since the acquisition date. The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed at the acquisition date: Inventories $ 3,220 Other current assets, net 69 Net assets remaining to be allocated 68,667 Net assets acquired $ 71,956 Capital Terminal On February 10, 2017, the Partnership purchased the East Providence, Rhode Island refined product terminal business of Capital Properties Inc. (the “Capital Terminal”). Consideration paid was $22.0 million and was financed with borrowings under the Credit Agreement. The terminal’s distillate storage capacity of 1.0 million barrels had been leased by the Partnership since April 2014 and was previously included in the Partnership’s total storage capacity. The operations of the Capital Terminal are included in the Partnership's refined products segment since the acquisition date. The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed at the acquisition date: Property, plant and equipment $ 22,010 Accrued liabilities and other, net (22 ) Net assets acquired $ 21,988 Global Natural Gas & Power On February 1, 2017, the Partnership purchased the natural gas marketing and electricity brokering business of Global Partners LP ("Global Natural Gas & Power") for $17.3 million , not including the purchase of natural gas inventory, assumption of derivative assets (liabilities) and other adjustments. Consideration paid was $16.3 million and was financed with borrowings under the Credit Agreement. This business markets natural gas and electricity to commercial, industrial, municipal and institutional customer locations in the Northeast United States. The operations of Global Natural Gas & Power are included in the Partnership's natural gas segment since the acquisition date. The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed at the acquisition date: Inventory $ 286 Derivative assets 12,326 Intangibles 5,046 Total identifiable assets acquired 17,658 Derivative liabilities (10,997 ) Net identifiable assets acquired 6,661 Goodwill 9,592 Net assets acquired $ 16,253 L.E. Belcher Terminal On February 1, 2017, the Partnership purchased the Springfield, Massachusetts refined product terminal assets of Leonard E. Belcher, Incorporated (“L.E. Belcher”) for approximately $20.0 million , not including the purchase of inventory, assumption of derivative assets (liabilities) and other adjustments. Consideration paid was $20.7 million and was financed with borrowings under the Credit Agreement. The purchase consists of two pipeline-supplied distillate terminals and one distillate storage facility with a combined capacity of 283,000 barrels, as well as L.E. Belcher’s associated wholesale and commercial fuels businesses. The operations of L.E. Belcher are included in the Partnership's refined products segment since the acquisition date. The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed at the acquisition date: Inventories $ 632 Derivative and other current assets 658 Property, plant and equipment 9,247 Intangibles 5,300 Total identifiable assets acquired 15,837 Derivative and other current liabilities (680 ) Net identifiable assets acquired 15,157 Goodwill 5,513 Net assets acquired $ 20,670

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss, Net of Tax	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Accumulated Other Comprehensive Loss, Net of Tax	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, 2016 Fair value of interest rate swaps, net of tax $ 1,567 $ 891 Cumulative foreign currency translation adjustment (11,425 ) (11,674 ) Accumulated other comprehensive loss, net of tax $ (9,858 ) $ (10,783 )

Inventories

Inventories	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Inventories	Inventories September 30, December 31, Petroleum and related products $ 236,878 $ 305,827 Asphalt 8,035 7,089 Coal 2,722 3,149 Natural gas 1,466 2,834 Inventories $ 249,101 $ 318,899

Credit Agreement

Credit Agreement	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Credit Agreement	Credit Agreement September 30, December 31, 2016 Working capital facilities $ 274,732 $ 310,336 Acquisition facility 316,400 245,400 Total credit agreement 591,132 555,736 Less: current portion of working capital facilities (22,332 ) (153,603 ) Long-term portion $ 568,800 $ 402,133 On April 27, 2017 , Sprague Operating Resources LLC and Kildair Service ULC ("Kildair"), wholly owned subsidiaries of the Partnership, entered into an agreement that amended and restated the revolving credit agreement to extend the maturity through April 27, 2021, reduce the U.S. dollar working capital facility from $1.0 billion to $950.0 million , reduce the multicurrency working capital facility from $120.0 million to $100.0 million , reduce interest rates under certain leverage ratio scenarios, as well as make other modifications (the "Credit Agreement"). Obligations under the Credit Agreement are secured by substantially all of the assets of the Partnership and its subsidiaries. As of September 30, 2017 , the revolving credit facilities under the Credit Agreement contained, among other items, the following: • U.S. dollar revolving working capital facility of up to $950.0 million , subject to the Partnership's borrowing base limits, to be used by the Partnership for working capital loans and letters of credit; • Multicurrency revolving working capital facility of up to $100.0 million , subject to Kildair's borrowing base limits, to be used by Kildair for working capital loans and letters of credit; • Revolving acquisition facility of up to $550.0 million to be used for loans and letters of credit to fund capital expenditures and acquisitions and other general corporate purposes related to the Partnership’s current businesses; and • Subject to certain conditions, the U.S. dollar revolving working capital facility may be increased by $250.0 million and the multicurrency revolving working capital facility may be increased by $220.0 million , subject to a maximum increase for both facilities of $270.0 million in the aggregate. Additionally, subject to certain conditions, the revolving acquisition facility may be increased by $200.0 million . Indebtedness under the Credit Agreement bears interest, at the borrowers’ option, at a rate per annum equal to either the Eurocurrency Base Rate (which is the LIBOR Rate for loans denominated in U.S. dollars and CDOR for loans denominated in Canadian dollars, in each case adjusted for certain regulatory costs) for interest periods of one , two , three or six months plus a specified margin or an alternate rate plus a specified margin. For the U.S. dollar working capital facility and the acquisition facility, the alternate rate is the Base Rate which is the higher of (a) the U.S. Prime Rate as in effect from time to time, (b) the Federal Funds rate as in effect from time to time plus 0.50% and (c) the one-month Eurocurrency Rate for U.S. dollars as in effect from time to time plus 1.00% . For the Canadian dollar working capital facility, the alternate rate is the Prime Rate which is the higher of (a) the Canadian Prime Rate as in effect from time to time and (b) the one-month Eurocurrency Rate for U.S. dollars as in effect from time to time plus 1.00% . The working capital facilities are subject to borrowing base reporting and as of September 30, 2017 and December 31, 2016 , had a borrowing base of $398.4 million and $525.4 million , respectively. As of September 30, 2017 and December 31, 2016 , outstanding letters of credit were $31.2 million and $31.6 million , respectively. As of September 30, 2017 , excess availability under the working capital facilities was $92.5 million and excess availability under the acquisition facilities was $233.6 million . The weighted average interest rate was 3.7% and 3.4% at September 30, 2017 and December 31, 2016 , respectively. No amounts are due under the Credit Agreement until the maturity date, however, the current portion of the Credit Agreement at September 30, 2017 and December 31, 2016 represents the amounts of the working capital facility intended to be repaid during the following twelve month period. The Credit Agreement contains certain restrictions and covenants among which are a minimum level of net working capital, fixed charge coverage and debt leverage ratios and limitations on the incurrence of indebtedness. The Credit Agreement limits the Partnership’s ability to make distributions in the event of a default as defined in the Credit Agreement. As of September 30, 2017 , the Partnership was in compliance with these covenants.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions The General Partner charges the Partnership for the reimbursements of employee costs and related employee benefits and other overhead costs supporting the Partnership’s operations which amounted to $19.7 million and $21.0 million for the three months ended September 30, 2017 and 2016 , and $67.9 million and $66.8 million for the nine months ended September 30, 2017 and 2016 , respectively. Through the General Partner, the Partnership also participates in the Parent’s pension and other post-retirement benefits. At September 30, 2017 and December 31, 2016 , total amounts due to the General Partner with respect to these benefits and overhead costs were $8.5 million and $15.5 million , respectively.

Segment Reporting

Segment Reporting	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Segment Reporting	Segment Reporting The Partnership has four reporting operating segments that comprise the structure used by the chief operating decision makers (CEO and CFO/COO) to make key operating decisions and assess performance. These segments are refined products, natural gas, materials handling and other activities. The Partnership’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 Partnership has wholesale customers who resell the refined products they purchase from the Partnership and commercial customers who consume the refined products they purchase. The Partnership’s wholesale customers consist of home heating oil retailers and diesel fuel and gasoline resellers. The Partnership’s commercial customers include federal and state agencies, municipalities, regional transit authorities, large industrial companies, real estate management companies, hospitals and educational institutions. The Partnership’s natural gas segment purchases natural gas from natural gas producers and trading companies and sells and distributes natural gas to commercial and industrial customers primarily in the Northeast and Mid-Atlantic United States. The Partnership’s materials handling segment offloads, stores, and/or prepares for delivery a variety of customer-owned products, including asphalt, clay slurry, salt, gypsum, crude oil, residual fuel oil, 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 Partnership’s other activities include the purchase, sale and distribution of coal, commercial trucking activities unrelated to its refined products segment and a heating equipment service business. Other activities are not reported separately as they represent less than 10% of consolidated net sales and adjusted gross margin. The Partnership evaluates segment performance based on adjusted gross margin, a non-GAAP measure, which is net sales less cost of products sold (exclusive of depreciation and amortization) increased by unrealized hedging losses and decreased by unrealized hedging gains, in each case with respect to refined products and natural gas inventory, prepaid forward contracts and natural gas transportation contracts. Based on the way the business is managed, it is not reasonably possible for the Partnership to allocate the components of operating costs and expenses among the operating segments. There were no significant intersegment sales for any of the years presented below. The Partnership had no single customer that accounted for more than 10% of total net sales for the three and nine months ended September 30, 2017 and 2016 , respectively. The Partnership’s foreign sales, primarily sales of refined products, asphalt and natural gas to its customers in Canada, were $82.5 million and $55.2 million for the three months ended September 30, 2017 and 2016 , and $187.1 million and $124.1 million for the nine months ended September 30, 2017 and 2016 , respectively. Summarized financial information for the Partnership’s reportable segments is presented in the table below: Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Net sales: Refined products $ 425,492 $ 350,528 $ 1,638,066 $ 1,331,197 Natural gas 49,694 55,868 235,068 240,256 Materials handling 11,395 11,304 34,118 35,848 Other operations 4,812 5,079 15,574 15,872 Net sales $ 491,393 $ 422,779 $ 1,922,826 $ 1,623,173 Adjusted gross margin (1): Refined products $ 32,014 $ 38,693 $ 95,307 $ 104,070 Natural gas 3,197 2,773 44,355 43,734 Materials handling 11,395 11,305 34,118 35,826 Other operations 1,897 1,985 5,800 6,257 Adjusted gross margin 48,503 54,756 179,580 189,887 Reconciliation to operating income (loss) (2): Add: unrealized gain (loss) on inventory derivatives (3) (13,673 ) (14,636 ) 15,374 (26,592 ) Add: unrealized gain on prepaid forward contract derivatives (4) 667 120 907 1,161 Add: unrealized (loss) gain on natural gas transportation contracts (5) (760 ) (672 ) 6,105 (5,221 ) Operating costs and expenses not allocated to operating segments: Operating expenses (16,891 ) (15,725 ) (50,624 ) (49,078 ) Selling, general and administrative (17,559 ) (19,735 ) (63,472 ) (62,099 ) Depreciation and amortization (6,655 ) (5,329 ) (19,537 ) (16,001 ) Operating (loss) income (6,368 ) (1,221 ) 68,333 32,057 Other (expense) income — (19 ) 183 (114 ) Interest income 75 40 247 379 Interest expense (7,170 ) (6,685 ) (22,604 ) (20,179 ) Income tax (provision) benefit (853 ) (909 ) (3,768 ) (861 ) Net (loss) income $ (14,316 ) $ (8,794 ) $ 42,391 $ 11,282 (1) The Partnership trades, purchases, stores and sells energy commodities that experience market value fluctuations. To manage the Partnership’s underlying performance, including its physical and derivative positions, management utilizes adjusted gross margin, which is a non-GAAP financial measure. Adjusted gross margin is also used by external users of the Partnership’s consolidated financial statements to assess the Partnership’s economic results of operations and its commodity market value reporting to lenders. In determining adjusted gross margin, the Partnership adjusts its segment results for the impact of unrealized hedging gains and losses with regard to refined products and natural gas inventory derivatives, prepaid forward contract derivatives and natural gas transportation contracts, which are not marked to market for the purpose of recording unrealized gains or losses in net income. These adjustments align the unrealized hedging gains and losses to the period in which the revenue from the sale of inventory, prepaid fixed forwards and the utilization of transportation contracts relating to those hedges is realized in net income. Adjusted gross margin has no impact on reported volumes or net sales. (2) Reconciliation of adjusted gross margin to operating income, the most directly comparable GAAP measure. (3) Inventory is valued at the lower of cost or net realizable value. The fair value of the derivatives the Partnership uses to economically hedge its inventory declines or appreciates in value as the value of the underlying inventory appreciates or declines, which creates unrealized hedging losses (gains) with respect to the derivatives that are included in net income. (4) The unrealized hedging gain (loss) on prepaid forward contract derivatives represents the Partnership’s estimate of the change in fair value of the prepaid forward contracts which are not recorded in net income until the forward contract is settled in the future (i.e., when the commodity is delivered to the customer). As these contracts are prepaid, they do not qualify as derivatives and changes in the fair value are therefore not included in net income. The fair value of the derivatives the Partnership uses to economically hedge its prepaid forward contracts declines or appreciates in value as the value of the underlying prepaid forward contract appreciates or declines, which creates unrealized hedging gains (losses) that are included in net income. (5) The unrealized hedging gain (loss) on natural gas transportation contracts represents the Partnership’s estimate of the change in fair value of the natural gas transportation contracts which are not recorded in net income until the transportation is utilized in the future (i.e., when natural gas is delivered to the customer), as these contracts do not qualify as derivatives. As the fair value of the natural gas transportation contracts decline or appreciate, the offsetting physical or financial derivative will also appreciate or decline creating unmatched unrealized hedging (losses) gains in net income as of each period end. Segment Assets Due to the commingled nature and uses of the Partnership’s fixed assets, the Partnership 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. At September 30, 2017 , goodwill recorded for the refined products , natural gas , materials handling and other operations segments amounted to $42.1 million , $35.5 million , $6.9 million and $1.2 million , respectively. The Partnership expects additional goodwill to be recorded once the allocation of the Carbo business combination entered into in April 2017 is finalized. See Note 2 - Business Combinations.

Financial Instruments and Off-B

Financial Instruments and Off-Balance Sheet Risk	9 Months Ended
	Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Financial Instruments and Off-Balance Sheet Risk	Financial Instruments and Off-Balance Sheet Risk As of September 30, 2017 and December 31, 2016 , 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, 2017 and December 31, 2016 , the carrying value of the Partnership’s margin deposits with brokers approximates fair value and consists of 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. As of September 30, 2017 and December 31, 2016 , the carrying value of the Partnership’s debt approximated fair value due to the variable interest nature of these instruments. Derivative Instruments The Partnership 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. The use of these derivative instruments within the Partnership's risk management policy may generate gains or losses from changes in market prices. The Partnership enters into 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 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 Partnership 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 addition, the Partnership may either pay or receive margin based upon exposure with counterparties. Payments made by the Partnership are included in other current assets, whereas payments received by the Partnership are included in accrued liabilities. Substantially all of the Partnership’s commodity derivative contracts outstanding as of September 30, 2017 will settle prior to March 31, 2019. The Partnership enters into some master netting arrangements to mitigate credit risk with significant counterparties. Master netting arrangements are standardized contracts that govern all specified transactions with the same counterparty and allow the Partnership to terminate all contracts upon occurrence of certain events, such as a counterparty’s default. The Partnership has elected not to offset the fair value of its derivatives, even where these arrangements provide the right to do so. The Partnership’s derivative instruments are recorded at fair value, with changes in fair value recognized in net income (loss) each period. The Partnership’s fair value measurements are determined using the market approach and includes non-performance risk and time value of money considerations. Counterparty credit is considered for receivable balances, and the Partnership’s credit is considered for payable balances. The Partnership determines fair value using 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 derived indirectly from observable inputs or from quoted prices from markets that are less liquid are considered Level 2. Measurements based on Level 2 inputs include OTC derivative instruments that are priced on an exchange traded curve, but have contractual terms that are not identical to exchange traded contracts. The Partnership 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 Partnership 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 Partnership had no right to reclaim or obligation to return cash collateral as of September 30, 2017 and December 31, 2016 . The following table presents financial assets and financial liabilities of the Partnership measured at fair value on a recurring basis: As of September 30, 2017 Fair Value Measurement Quoted Prices in Active Markets Level 1 Significant Other Observable Inputs Level 2 Significant Unobservable Inputs Level 3 Financial assets: Commodity fixed forwards $ 62,367 $ — $ 62,367 $ — Commodity swaps and options 173 — 173 — Commodity derivatives 62,540 — 62,540 — Interest rate swaps 1,825 — 1,825 — Total $ 64,365 $ — $ 64,365 $ — Financial liabilities: Commodity fixed forwards $ 70,692 $ — $ 70,692 $ — Commodity swaps and options 112 — 112 — Commodity derivatives 70,804 — 70,804 — Interest rate swaps 235 — 235 — Currency swap derivative liabilities 2 — 2 — Total $ 71,041 $ — $ 71,041 $ — As of December 31, 2016 Fair Value Quoted Significant Significant Financial assets: Commodity fixed forwards $ 65,618 $ — $ 65,618 $ — Commodity derivatives 65,618 — 65,618 — Interest rate swaps 1,240 — 1,240 — Total $ 66,858 $ — $ 66,858 $ — Financial liabilities: Commodity fixed forwards $ 94,875 $ — $ 94,875 $ — Commodity swaps and options 103 — 103 — Commodity derivatives 94,978 — 94,978 — Interest rate swaps 336 — 336 — Other 25 — 25 — Total $ 95,339 $ — $ 95,339 $ — The Partnership enters into derivative contracts with counterparties, some of which are subject to master netting arrangements, which allow net settlements under certain conditions. The Partnership presents derivatives at gross fair values in the Condensed Consolidated Balance Sheets. The maximum amount of loss due to credit risk that the Partnership would incur if its counterparties failed completely to perform according to the terms of the contracts, based on the net fair value of these financial instruments, exclusive of cash collateral, was $60.2 million at September 30, 2017 . Information related to these offsetting arrangements is set forth below: As of September 30, 2017 Gross Amount Not Offset in the Balance Sheet Gross Amount of Gross Amount of Financial Instruments Cash Collateral Posted Net Amount Commodity derivative assets $ 62,540 $ — $ 62,540 $ (4,141 ) $ (13 ) $ 58,386 Interest rate swap derivative assets 1,825 — 1,825 — — 1,825 Fair value of derivative assets $ 64,365 $ — $ 64,365 $ (4,141 ) $ (13 ) $ 60,211 Commodity derivative liabilities $ (70,804 ) $ — $ (70,804 ) $ 4,141 $ — $ (66,663 ) Interest rate swap derivative liabilities (235 ) — (235 ) — — (235 ) Other liabilities (2 ) — (2 ) — — (2 ) Fair value of derivative liabilities $ (71,041 ) $ — $ (71,041 ) $ 4,141 $ — $ (66,900 ) As of December 31, 2016 Gross Amount Not Offset in Gross Amount of Gross Amount of Assets/ Liabilities in the Balance Sheet Financial Cash Net Amount Commodity derivative assets $ 65,618 $ — $ 65,618 $ (2,154 ) $ (209 ) $ 63,255 Interest rate swap derivative assets 1,240 — 1,240 — — 1,240 Fair value of derivative assets $ 66,858 $ — $ 66,858 $ (2,154 ) $ (209 ) $ 64,495 Commodity derivative liabilities $ (94,978 ) $ — $ (94,978 ) $ 2,154 $ — $ (92,824 ) Interest rate swap derivative liabilities (336 ) — (336 ) — — (336 ) Other liabilities (25 ) — (25 ) — — (25 ) Fair value of derivative liabilities $ (95,339 ) $ — $ (95,339 ) $ 2,154 $ — $ (93,185 ) The following table presents total realized and unrealized gains (losses) on derivative instruments utilized for commodity risk management purposes included in cost of products sold (exclusive of depreciation and amortization): Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Refined products contracts $ (17,281 ) $ 2,957 $ 27,637 $ (2,176 ) Natural gas contracts (908 ) (3,370 ) 13,850 16,472 Total $ (18,189 ) $ (413 ) $ 41,487 $ 14,296 There were no discretionary trading activities for the three and nine months ended September 30, 2017 and 2016 . The following table presents gross volume of commodity derivative instruments outstanding for the periods indicated: As of September 30, 2017 As of December 31, 2016 Refined Products (Barrels) Natural Gas (MMBTUs) Refined Products (Barrels) Natural Gas (MMBTUs) Long contracts 6,785 132,367 9,882 131,240 Short contracts (10,051 ) (71,639 ) (13,940 ) (76,556 ) Interest Rate Derivatives The Partnership has entered into interest rate swaps to manage its exposure to changes in interest rates on its Credit Agreement. The Partnership’s interest rate swaps hedge actual and forecasted LIBOR borrowings have been designated as cash flow hedges. Counterparties to the Partnership’s interest rate swaps are large multinational banks and the Partnership does not believe there is a material risk of counterparty non-performance. The Partnership's interest rate swap agreements outstanding as of September 30, 2017 were as follows: Interest Rate Swap Agreements Beginning Ending Notional Amount January 2017 January 2018 $ 225,000 January 2018 January 2019 $ 275,000 January 2019 January 2020 $ 125,000 January 2020 January 2021 $ 50,000 January 2021 January 2022 $ 50,000 There was no material ineffectiveness determined for the cash flow hedges for the three and nine months ended September 30, 2017 and 2016 . The Partnership 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, 2017 , the amount of unrealized gains, net of tax, expected to be reclassified to earnings during the following twelve-month period was $0.8 million .

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Legal, Environmental and Other Proceedings The Partnership is involved in various lawsuits, other proceedings and environmental matters, all of which arose in the normal course of business. The Partnership 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 resolution of these contingent matters will not have a material adverse impact on the Partnership’s consolidated results of operations, financial position or cash flows.

Equity and Equity-Based Compens

Equity and Equity-Based Compensation	9 Months Ended
	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Equity and Equity-Based Compensation	Equity and Equity-Based Compensation Equity Awards - Annual Bonus Program The board of directors of the General Partner has approved an annual bonus program which is provided to substantially all employees. Under this program bonuses for the majority of participants will be settled in cash with others receiving a combination of cash and common units. The Partnership records the expected bonus payment as a liability until a grant date has been established and awards finalized, which occurs in the first quarter of the year following the year for which the bonus is earned. Of the annual bonus accrued as of December 31, 2016, approximately $0.4 million was subsequently settled by issuing 13,465 common units in 2017 (market value at settlement of $0.4 million ) with 4,625 units being withheld to satisfy tax withholding obligations. Equity Awards - Performance-based Phantom Units The board of directors of the General Partner grants performance-based phantom unit awards to key employees that vest at the end of a performance period (generally three years). Upon vesting, a holder of performance-based phantom units is entitled to receive a number of common units of the Partnership equal to a percentage (between 0 and 200% ) of the phantom units granted, based on the Partnership’s achieving pre-determined performance criteria. The Partnership uses authorized but unissued units to satisfy its unit-based obligations. TUR-based Phantom Units Phantom unit awards granted in 2015 and 2014, include a market condition criteria that considers the Partnership's total unitholder return ("TUR") over the vesting period, compared with the total unitholder return of a peer group of other master limited partnership energy companies over the same period. These awards are equity awards with both service and market-based conditions, which results in compensation cost being recognized over the requisite service period, provided that the requisite service period is fulfilled, regardless of when, if ever, the market based conditions are satisfied. The fair value of the TUR based phantom units was estimated at the date of grant based on a Monte Carlo model that estimates the most likely performance outcome based on the terms of the award. The key inputs in the model include the market price of the Partnership’s common units as of the valuation date, the historical volatility of the market price of the Partnership’s common units, the historical volatility of the market price of the common units or common stock of the peer companies and the correlation between changes in the market price of the Partnership’s common units and those of the peer companies. TUR-based phantom units issued in 2014 with a performance period ending as of December 31, 2016 vested at the 200% level and as a result 142,100 common units (vested market value of $3.9 million ) were issued during January 2017 with 52,785 units being withheld to satisfy tax withholding obligations. OCF-based Phantom Units Phantom unit awards granted in 2017 and 2016 include a performance criteria that considers Sprague Holdings operating cash flow, as defined ("OCF"), over a three year performance period. The number of common units that may be received in settlement of each phantom unit award can range between 0 and 200% of the number of phantom units granted based on the level of OCF achieved during the vesting period. These awards are equity awards with performance and service conditions which result in compensation cost being recognized over the requisite service period once payment is determined to be probable. Compensation expense related to the OCF based awards is estimated each reporting period by multiplying the number of common units underlying such awards that, based on the Partnership's estimate of OCF, are probable to vest, by the grant-date fair value of the award and is recognized over the requisite service period using the straight-line method. The fair value of the OCF based phantom units was the grant date closing price listed on the New York Stock Exchange. The number of units that the Partnership estimates are probable to vest could change over the vesting period. Any such change in estimate is recognized as a cumulative adjustment calculated as if the new estimate had been in effect from the grant date. Distribution Equivalent Rights The Partnership's long-term incentive phantom unit awards include tandem distribution equivalent rights ("DERs") which entitle the participant to a cash payment upon vesting that is equal to any cash distribution paid on a common unit between the grant date and the date the phantom units were settled. A summary of the Partnership’s unit awards subject to vesting during the nine months ended September 30, 2017 is set forth below: 2017 Phantom Units (OCF-based) 2016 Phantom Units (OCF-based) 2015 Phantom Units (TUR-based) Units Weighted Average Grant Date Fair Value (per unit) Units Weighted Average Grant Date Fair Value (per unit) Units Weighted Nonvested at December 31, 2016 — $ — 166,900 $ 17.52 141,000 $ 31.58 Granted 132,977 26.62 — — — — Forfeited (1,977 ) (26.60 ) (3,000 ) (17.52 ) (2,000 ) (31.58 ) Vested — — — — — — Nonvested at September 30, 2017 131,000 $ 26.62 163,900 $ 17.52 139,000 $ 31.58 Unit-based compensation recorded in unitholders’ equity for the three months ended September 30, 2017 and 2016 was $(0.2) million and $0.8 million , and for the nine months ended September 30, 2017 and 2016 was $1.7 million and $2.6 million , respectively, and is included in selling, general and administrative expenses. Unrecognized compensation cost related to performance-based phantom unit awards totaled $4.4 million as of September 30, 2017 which is expected to be recognized over a weighted average period of 14 months. Equity - Changes in Partnership Units Pursuant to the terms of the partnership agreement, upon payment of the cash distribution on February 14, 2017, and meeting certain distribution and performance tests, the subordination period for the Partnership's subordinated units expired and all subordinated units converted into common units on a one -for-one basis. The following table provides information with respect to changes in the Partnership’s units: Common Units Subordinated Public Sprague Holdings Sprague Balance as of December 31, 2016 9,207,473 2,034,378 10,071,970 Conversion of subordinated units — 10,071,970 (10,071,970 ) Units issued in connection with phantom and performance awards 89,315 — — Units issued in connection with employee bonus 8,840 — — Units issued in connection with Carbo acquisition 1,131,551 — — Balance as of September 30, 2017 10,437,179 12,106,348 —

Earnings Per Unit

Earnings Per Unit	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Earnings Per Unit	Earnings Per Unit Earnings per unit applicable to limited partners (including subordinated unitholders) is computed by dividing limited partners’ interest in net income (loss), after deducting any incentive distributions, by the weighted-average number of outstanding common and subordinated units. The Partnership’s net income is allocated to the limited partners in accordance with their respective ownership percentages, after giving effect to priority income allocations for incentive distributions, which are declared and paid following the close of each quarter. Earnings in excess of distributions are allocated to the limited partners based on their respective ownership interests. Payments made to the Partnership’s unitholders are determined in relation to actual distributions declared and are not based on the net income (loss) allocations used in the calculation of earnings (loss) per unit. Quarterly net income (loss) per limited partner and per unit amounts are stand-alone calculations and may not be additive to year to date amounts due to rounding and changes in outstanding units. In addition to the common and subordinated units, the Partnership has also identified the IDRs and unvested unit awards as participating securities and uses the two-class method when calculating the net income per unit applicable to limited partners, which is based on the weighted-average number of units outstanding during the period. Diluted earnings per unit includes the effects of potentially dilutive units on the Partnership’s common units, consisting of unvested unit awards. Basic and diluted earnings per unit applicable to subordinated limited partners are the same because there are no potentially dilutive subordinated units outstanding. The following table shows the weighted average common units outstanding used to compute net income per common unit for the periods indicated. Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Weighted average limited partner common units - basic 22,543,527 11,229,805 22,093,578 11,189,987 Dilutive effect of unvested phantom units — — 274,854 316,843 Weighted average limited partner common units - dilutive 22,543,527 11,229,805 22,368,432 11,506,830 All outstanding subordinated units converted to common units on February 16, 2017. Since the subordinated units did not share in the distribution of cash generated during the three and nine months ended September 30, 2017 , the Partnership did not allocate any earnings or loss to the subordinated unitholders. The following tables provide a reconciliation of net income and the assumed allocation of net income to the limited partners’ interest for purposes of computing net income per unit during periods prior to the conversion of the subordinated units: Three Months Ended September 30, 2016 Common Subordinated IDR Total (in thousands, except for per unit amounts) Net loss $ (8,794 ) Distributions declared $ 6,324 $ 5,665 $ 488 $ 12,477 Assumed net loss from operations after distributions (11,217 ) (10,054 ) — (21,271 ) Assumed net loss to be allocated $ (4,893 ) $ (4,389 ) $ 488 $ (8,794 ) Loss per unit - basic $ (0.44 ) $ (0.44 ) Loss per unit - diluted $ (0.44 ) $ (0.44 ) Nine Months Ended September 30, 2016 Common Subordinated IDR Total (in thousands, except for per unit amounts) Net income $ 11,282 Distributions declared $ 18,455 $ 16,542 $ 1,144 $ 36,141 Assumed net income from operations after distributions (13,119 ) (11,740 ) — (24,859 ) Assumed net income to be allocated $ 5,336 $ 4,802 $ 1,144 $ 11,282 Income per unit - basic $ 0.48 $ 0.48 Income per unit - diluted $ 0.46 $ 0.48

Partnership Distributions

Partnership Distributions	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Partnership Distributions	Partnership Distributions The Partnership agreement sets forth the calculation to be used to determine the amount and priority of cash distributions that the common and subordinated unitholders will receive as well as incentive distributions. Payments made in connection with DERs are recorded as a distribution. Cash distributions for the periods indicated were as follows: For the Quarter Ended Payment Date Per Unit Common Subordinated IDR DER Total December 31, 2016 February 14, 2017 $0.5775 $ 6,544 $ 5,817 $ 597 $ 802 $ 13,760 March 31, 2017 May 15, 2017 $0.5925 $ 13,357 $ — $ 742 $ — $ 14,099 June 30, 2017 August 11, 2017 $0.6075 $ 13,696 $ — $ 854 $ — $ 14,550 September 30, 2017 (1) November 13, 2017 $0.6225 $ 14,039 $ — $ 1,024 $ — $ 15,063 (1) On October 26, 2017, the Partnership declared a cash distribution of $0.6225 per unit to be paid to unitholders of record on November 6, 2017.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Coen Energy Acquisition On October 1, 2017, the Partnership purchased the membership interests of Coen Energy, LLC and Coen Transport, LLC, as well as assets consisting of four bulk plants and underlying real estate (collectively, “Coen Energy”). Initial consideration, not including the purchase of inventory and other adjustments, was $35.3 million in cash which was financed with borrowings under the Credit Agreement. Contingent consideration of up to $12 million is payable based on achieving certain economic performance measures during the three year period ending September 30, 2020. Coen Energy, located in Washington, PA, currently provides energy products and complimentary energy field services to over 7,000 energy field services, commercial, and residential customers located in Pennsylvania, Ohio and West Virginia. Coen Energy's Field Services segment provides fuel sales, delivery and related services supporting Marcellus and Utica shale drilling activity. The Coen Energy business is supported by four in-land bulk plants, two throughput locations, approximately 100 delivery vehicles and approximately 250 employees.

Description of Business and S21

Description of Business and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Condensed Consolidated Financial Statements include the accounts of the Partnership and its wholly-owned subsidiaries. Intercompany transactions between the Partnership and its subsidiaries have been eliminated. The accompanying unaudited condensed 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 should be read in conjunction with the consolidated financial statements and related notes of the Partnership’s Annual Report on Form 10-K for the year ended December 31, 2016 as filed with the SEC on March 10, 2017 (the “2016 Annual Report”). The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and the reported revenues and expenses in the income statement. Actual results could differ from those estimates. Among the estimates made by management are asset valuations, the fair value of derivative assets and liabilities, environmental, and legal obligations. The Partnership's significant accounting policies are described in Note 1 “Description of Business and Summary of Significant Accounting Policies” in the Partnership’s audited consolidated financial statements, included in the 2016 Annual Report, and are the same as are used in preparing these unaudited interim condensed consolidated financial statements. The condensed 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 Partnership’s consolidated financial position at September 30, 2017 and December 31, 2016 and the consolidated results of operations for the three and nine months ended September 30, 2017 and 2016 , respectively, and the consolidated cash flows for the nine months ended September 30, 2017 and 2016, respectively. The unaudited results of operations for the interim periods reported are not necessarily indicative of results to be expected for the full year. Demand for some of the Partnership’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 Partnership’s quarterly operating results.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In July 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2017-12, Derivatives and Hedging: Targeted Improvements to Accounting for Hedging Activities . The objective of the guidance is to improve the financial reporting of hedging relationships to better portray the economic results of an entity’s risk management activities in its financial statements. This ASU is effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. The Partnership is currently evaluating the impact of this new standard on the consolidated financial statements. In January 2017, the FASB issued ASU 2017-04 Intangibles - Goodwill and Other (Topic 350): Simplifying the Accounting for Goodwill Impairment . The guidance removes Step 2 of the goodwill impairment test, which requires a hypothetical purchase price allocation. A goodwill impairment will now be the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. The ASU will be applied prospectively, and is effective for fiscal years beginning after December 15, 2019. Early adoption is permitted for any impairment tests performed after January 1, 2017. In January 2017, the FASB issued ASU 2017-01 Business Combinations (Topic 805), which clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. This ASU is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The adoption of this new guidance is not expected to have a material impact on the Partnership's consolidated financial statements. In August 2016, the FASB issued ASU 2016-15 Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments which addresses eight specific cash flow issues with the objective of reducing diversity in practice in how certain cash receipts and cash payments are presented and classified in the statement of cash flows under Topic 230, Statement of Cash Flows, and other Topics. The Partnership has not yet adopted the provisions of this ASU, which is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years and is to be applied retrospectively to all periods presented. Early application is permitted, including adoption in an interim period. The adoption of this new guidance is not expected to have a material impact on the Partnership's consolidated statement of cash flows. In March 2016, the FASB issued ASU 2016-09 Compensation- Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting , which addresses areas for simplification involving several aspects of the accounting for share-based payment transactions including, among other things, income tax consequences of excess benefits and deficiencies, classification of awards as either equity or liabilities, classification on the statement of cash flows, and the use of forfeiture estimates. The Partnership adopted the provisions of this ASU in 2017, which did not have a material impact to the Partnership's consolidated financial statements. In February 2016, the FASB issued ASU 2016-02 Leases (Topic 842) , which, among other things, requires lessees to recognize at the commencement date of a lease a liability, which is a lessee's obligation to make lease payments arising from a lease, measured on a discounted basis, and a right-of-use asset, which is an asset that represents the lessee's right to use, or control the use of, a specified asset for the lease term. Under the new guidance, lessor accounting is largely unchanged. This ASU is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early application is permitted. Lessees and lessors must apply a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The modified retrospective approach would not require any transition accounting for leases that expired before the earliest comparative period presented. Lessees and lessors may not apply a full retrospective transition approach. The Partnership is currently evaluating the impact of this new standard on the consolidated financial statements. In July 2015, the FASB issued ASU 2015-11 Simplifying the Measurement of Inventory , which requires that inventory within the scope of the guidance be measured at the lower of cost or net realizable value. The Partnership adopted the provisions of this ASU in 2017, which did not have a material impact to the Partnership's consolidated financial statements. In May 2014, the FASB issued ASU 2014-9, Revenue from Contracts with Customers (Topic 606) , which revises the principles of revenue recognition from one based on the transfer of risks and rewards to when a customer obtains control of a good or service. The FASB has issued several ASUs subsequent to ASU 2014-9 in order to clarify implementation guidance but did not change the core principle of the guidance in Topic 606. These ASUs are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Partnership has reviewed and gained an understanding of the new revenue recognition accounting guidance, has completed a revenue stream scoping process and is working with business segment representatives to evaluate any necessary changes to business processes, systems and controls. In addition, the Partnership is continuing to review its contracts and documentation. While we have not identified any material differences in the amount and timing of revenue recognition for the categories we have reviewed to date our evaluation is not complete. We will conclude on the overall impacts of adopting Topic 606 prior to December 31, 2017. The Partnership currently expects to adopt this guidance on January 1, 2018, using the modified retrospective approach, under which the cumulative effect of initially applying the new guidance is recognized as an adjustment to the opening balance of unitholders' equity.

Business Combinations (Tables)

Business Combinations (Tables)	9 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
Summary of Business Acquisition, Preliminary Fair Value of Assets Acquired and Liabilities Assumed	The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed at the acquisition date: Property, plant and equipment $ 22,010 Accrued liabilities and other, net (22 ) Net assets acquired $ 21,988 The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed at the acquisition date: Inventories $ 3,220 Other current assets, net 69 Net assets remaining to be allocated 68,667 Net assets acquired $ 71,956 The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed at the acquisition date: Inventory $ 286 Derivative assets 12,326 Intangibles 5,046 Total identifiable assets acquired 17,658 Derivative liabilities (10,997 ) Net identifiable assets acquired 6,661 Goodwill 9,592 Net assets acquired $ 16,253 The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed at the acquisition date: Inventories $ 632 Derivative and other current assets 658 Property, plant and equipment 9,247 Intangibles 5,300 Total identifiable assets acquired 15,837 Derivative and other current liabilities (680 ) Net identifiable assets acquired 15,157 Goodwill 5,513 Net assets acquired $ 20,670

Accumulated Other Comprehensi23

Accumulated Other Comprehensive Loss, Net of Tax (Tables)	9 Months Ended
	Sep. 30, 2017
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, 2016 Fair value of interest rate swaps, net of tax $ 1,567 $ 891 Cumulative foreign currency translation adjustment (11,425 ) (11,674 ) Accumulated other comprehensive loss, net of tax $ (9,858 ) $ (10,783 )

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Schedule of Inventories	September 30, December 31, Petroleum and related products $ 236,878 $ 305,827 Asphalt 8,035 7,089 Coal 2,722 3,149 Natural gas 1,466 2,834 Inventories $ 249,101 $ 318,899

Credit Agreement (Tables)

Credit Agreement (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Schedule of Debt	September 30, December 31, 2016 Working capital facilities $ 274,732 $ 310,336 Acquisition facility 316,400 245,400 Total credit agreement 591,132 555,736 Less: current portion of working capital facilities (22,332 ) (153,603 ) Long-term portion $ 568,800 $ 402,133

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Summary of Financial Information for Partnership's Reportable Segments	Summarized financial information for the Partnership’s reportable segments is presented in the table below: Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Net sales: Refined products $ 425,492 $ 350,528 $ 1,638,066 $ 1,331,197 Natural gas 49,694 55,868 235,068 240,256 Materials handling 11,395 11,304 34,118 35,848 Other operations 4,812 5,079 15,574 15,872 Net sales $ 491,393 $ 422,779 $ 1,922,826 $ 1,623,173 Adjusted gross margin (1): Refined products $ 32,014 $ 38,693 $ 95,307 $ 104,070 Natural gas 3,197 2,773 44,355 43,734 Materials handling 11,395 11,305 34,118 35,826 Other operations 1,897 1,985 5,800 6,257 Adjusted gross margin 48,503 54,756 179,580 189,887 Reconciliation to operating income (loss) (2): Add: unrealized gain (loss) on inventory derivatives (3) (13,673 ) (14,636 ) 15,374 (26,592 ) Add: unrealized gain on prepaid forward contract derivatives (4) 667 120 907 1,161 Add: unrealized (loss) gain on natural gas transportation contracts (5) (760 ) (672 ) 6,105 (5,221 ) Operating costs and expenses not allocated to operating segments: Operating expenses (16,891 ) (15,725 ) (50,624 ) (49,078 ) Selling, general and administrative (17,559 ) (19,735 ) (63,472 ) (62,099 ) Depreciation and amortization (6,655 ) (5,329 ) (19,537 ) (16,001 ) Operating (loss) income (6,368 ) (1,221 ) 68,333 32,057 Other (expense) income — (19 ) 183 (114 ) Interest income 75 40 247 379 Interest expense (7,170 ) (6,685 ) (22,604 ) (20,179 ) Income tax (provision) benefit (853 ) (909 ) (3,768 ) (861 ) Net (loss) income $ (14,316 ) $ (8,794 ) $ 42,391 $ 11,282 (1) The Partnership trades, purchases, stores and sells energy commodities that experience market value fluctuations. To manage the Partnership’s underlying performance, including its physical and derivative positions, management utilizes adjusted gross margin, which is a non-GAAP financial measure. Adjusted gross margin is also used by external users of the Partnership’s consolidated financial statements to assess the Partnership’s economic results of operations and its commodity market value reporting to lenders. In determining adjusted gross margin, the Partnership adjusts its segment results for the impact of unrealized hedging gains and losses with regard to refined products and natural gas inventory derivatives, prepaid forward contract derivatives and natural gas transportation contracts, which are not marked to market for the purpose of recording unrealized gains or losses in net income. These adjustments align the unrealized hedging gains and losses to the period in which the revenue from the sale of inventory, prepaid fixed forwards and the utilization of transportation contracts relating to those hedges is realized in net income. Adjusted gross margin has no impact on reported volumes or net sales. (2) Reconciliation of adjusted gross margin to operating income, the most directly comparable GAAP measure. (3) Inventory is valued at the lower of cost or net realizable value. The fair value of the derivatives the Partnership uses to economically hedge its inventory declines or appreciates in value as the value of the underlying inventory appreciates or declines, which creates unrealized hedging losses (gains) with respect to the derivatives that are included in net income. (4) The unrealized hedging gain (loss) on prepaid forward contract derivatives represents the Partnership’s estimate of the change in fair value of the prepaid forward contracts which are not recorded in net income until the forward contract is settled in the future (i.e., when the commodity is delivered to the customer). As these contracts are prepaid, they do not qualify as derivatives and changes in the fair value are therefore not included in net income. The fair value of the derivatives the Partnership uses to economically hedge its prepaid forward contracts declines or appreciates in value as the value of the underlying prepaid forward contract appreciates or declines, which creates unrealized hedging gains (losses) that are included in net income. (5) The unrealized hedging gain (loss) on natural gas transportation contracts represents the Partnership’s estimate of the change in fair value of the natural gas transportation contracts which are not recorded in net income until the transportation is utilized in the future (i.e., when natural gas is delivered to the customer), as these contracts do not qualify as derivatives. As the fair value of the natural gas transportation contracts decline or appreciate, the offsetting physical or financial derivative will also appreciate or decline creating unmatched unrealized hedging (losses) gains in net income as of each period end.

Financial Instruments and Off27

Financial Instruments and Off-Balance Sheet Risk (Tables)	9 Months Ended
	Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of Financial Assets and Financial Liabilities of Partnership Measured at Fair Value on Recurring Basis	The following table presents financial assets and financial liabilities of the Partnership measured at fair value on a recurring basis: As of September 30, 2017 Fair Value Measurement Quoted Prices in Active Markets Level 1 Significant Other Observable Inputs Level 2 Significant Unobservable Inputs Level 3 Financial assets: Commodity fixed forwards $ 62,367 $ — $ 62,367 $ — Commodity swaps and options 173 — 173 — Commodity derivatives 62,540 — 62,540 — Interest rate swaps 1,825 — 1,825 — Total $ 64,365 $ — $ 64,365 $ — Financial liabilities: Commodity fixed forwards $ 70,692 $ — $ 70,692 $ — Commodity swaps and options 112 — 112 — Commodity derivatives 70,804 — 70,804 — Interest rate swaps 235 — 235 — Currency swap derivative liabilities 2 — 2 — Total $ 71,041 $ — $ 71,041 $ — As of December 31, 2016 Fair Value Quoted Significant Significant Financial assets: Commodity fixed forwards $ 65,618 $ — $ 65,618 $ — Commodity derivatives 65,618 — 65,618 — Interest rate swaps 1,240 — 1,240 — Total $ 66,858 $ — $ 66,858 $ — Financial liabilities: Commodity fixed forwards $ 94,875 $ — $ 94,875 $ — Commodity swaps and options 103 — 103 — Commodity derivatives 94,978 — 94,978 — Interest rate swaps 336 — 336 — Other 25 — 25 — Total $ 95,339 $ — $ 95,339 $ —
Summary of Offsetting Assets	Information related to these offsetting arrangements is set forth below: As of September 30, 2017 Gross Amount Not Offset in the Balance Sheet Gross Amount of Gross Amount of Financial Instruments Cash Collateral Posted Net Amount Commodity derivative assets $ 62,540 $ — $ 62,540 $ (4,141 ) $ (13 ) $ 58,386 Interest rate swap derivative assets 1,825 — 1,825 — — 1,825 Fair value of derivative assets $ 64,365 $ — $ 64,365 $ (4,141 ) $ (13 ) $ 60,211 Commodity derivative liabilities $ (70,804 ) $ — $ (70,804 ) $ 4,141 $ — $ (66,663 ) Interest rate swap derivative liabilities (235 ) — (235 ) — — (235 ) Other liabilities (2 ) — (2 ) — — (2 ) Fair value of derivative liabilities $ (71,041 ) $ — $ (71,041 ) $ 4,141 $ — $ (66,900 ) As of December 31, 2016 Gross Amount Not Offset in Gross Amount of Gross Amount of Assets/ Liabilities in the Balance Sheet Financial Cash Net Amount Commodity derivative assets $ 65,618 $ — $ 65,618 $ (2,154 ) $ (209 ) $ 63,255 Interest rate swap derivative assets 1,240 — 1,240 — — 1,240 Fair value of derivative assets $ 66,858 $ — $ 66,858 $ (2,154 ) $ (209 ) $ 64,495 Commodity derivative liabilities $ (94,978 ) $ — $ (94,978 ) $ 2,154 $ — $ (92,824 ) Interest rate swap derivative liabilities (336 ) — (336 ) — — (336 ) Other liabilities (25 ) — (25 ) — — (25 ) Fair value of derivative liabilities $ (95,339 ) $ — $ (95,339 ) $ 2,154 $ — $ (93,185 )
Summary of Offsetting Liabilities	Information related to these offsetting arrangements is set forth below: As of September 30, 2017 Gross Amount Not Offset in the Balance Sheet Gross Amount of Gross Amount of Financial Instruments Cash Collateral Posted Net Amount Commodity derivative assets $ 62,540 $ — $ 62,540 $ (4,141 ) $ (13 ) $ 58,386 Interest rate swap derivative assets 1,825 — 1,825 — — 1,825 Fair value of derivative assets $ 64,365 $ — $ 64,365 $ (4,141 ) $ (13 ) $ 60,211 Commodity derivative liabilities $ (70,804 ) $ — $ (70,804 ) $ 4,141 $ — $ (66,663 ) Interest rate swap derivative liabilities (235 ) — (235 ) — — (235 ) Other liabilities (2 ) — (2 ) — — (2 ) Fair value of derivative liabilities $ (71,041 ) $ — $ (71,041 ) $ 4,141 $ — $ (66,900 ) As of December 31, 2016 Gross Amount Not Offset in Gross Amount of Gross Amount of Assets/ Liabilities in the Balance Sheet Financial Cash Net Amount Commodity derivative assets $ 65,618 $ — $ 65,618 $ (2,154 ) $ (209 ) $ 63,255 Interest rate swap derivative assets 1,240 — 1,240 — — 1,240 Fair value of derivative assets $ 66,858 $ — $ 66,858 $ (2,154 ) $ (209 ) $ 64,495 Commodity derivative liabilities $ (94,978 ) $ — $ (94,978 ) $ 2,154 $ — $ (92,824 ) Interest rate swap derivative liabilities (336 ) — (336 ) — — (336 ) Other liabilities (25 ) — (25 ) — — (25 ) Fair value of derivative liabilities $ (95,339 ) $ — $ (95,339 ) $ 2,154 $ — $ (93,185 )
Summary of Realized and Unrealized Gains (Losses) on Derivative Instruments for Commodity Risk Management	The following table presents total realized and unrealized gains (losses) on derivative instruments utilized for commodity risk management purposes included in cost of products sold (exclusive of depreciation and amortization): Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Refined products contracts $ (17,281 ) $ 2,957 $ 27,637 $ (2,176 ) Natural gas contracts (908 ) (3,370 ) 13,850 16,472 Total $ (18,189 ) $ (413 ) $ 41,487 $ 14,296
Schedule of Gross Volume of Commodity Derivative Instruments Outstanding	The following table presents gross volume of commodity derivative instruments outstanding for the periods indicated: As of September 30, 2017 As of December 31, 2016 Refined Products (Barrels) Natural Gas (MMBTUs) Refined Products (Barrels) Natural Gas (MMBTUs) Long contracts 6,785 132,367 9,882 131,240 Short contracts (10,051 ) (71,639 ) (13,940 ) (76,556 )
Schedule of Notional Amounts	The Partnership's interest rate swap agreements outstanding as of September 30, 2017 were as follows: Interest Rate Swap Agreements Beginning Ending Notional Amount January 2017 January 2018 $ 225,000 January 2018 January 2019 $ 275,000 January 2019 January 2020 $ 125,000 January 2020 January 2021 $ 50,000 January 2021 January 2022 $ 50,000

Equity and Equity-Based Compe28

Equity and Equity-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Partnership's Unit Awards Subject to Vesting	A summary of the Partnership’s unit awards subject to vesting during the nine months ended September 30, 2017 is set forth below: 2017 Phantom Units (OCF-based) 2016 Phantom Units (OCF-based) 2015 Phantom Units (TUR-based) Units Weighted Average Grant Date Fair Value (per unit) Units Weighted Average Grant Date Fair Value (per unit) Units Weighted Nonvested at December 31, 2016 — $ — 166,900 $ 17.52 141,000 $ 31.58 Granted 132,977 26.62 — — — — Forfeited (1,977 ) (26.60 ) (3,000 ) (17.52 ) (2,000 ) (31.58 ) Vested — — — — — — Nonvested at September 30, 2017 131,000 $ 26.62 163,900 $ 17.52 139,000 $ 31.58
Schedule of Changes in Partnership's Units	The following table provides information with respect to changes in the Partnership’s units: Common Units Subordinated Public Sprague Holdings Sprague Balance as of December 31, 2016 9,207,473 2,034,378 10,071,970 Conversion of subordinated units — 10,071,970 (10,071,970 ) Units issued in connection with phantom and performance awards 89,315 — — Units issued in connection with employee bonus 8,840 — — Units issued in connection with Carbo acquisition 1,131,551 — — Balance as of September 30, 2017 10,437,179 12,106,348 —

Earnings Per Unit (Tables)

Earnings Per Unit (Tables)	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Summary of Weighted Average Common Units Outstanding	The following table shows the weighted average common units outstanding used to compute net income per common unit for the periods indicated. Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Weighted average limited partner common units - basic 22,543,527 11,229,805 22,093,578 11,189,987 Dilutive effect of unvested phantom units — — 274,854 316,843 Weighted average limited partner common units - dilutive 22,543,527 11,229,805 22,368,432 11,506,830
Schedule of Reconciliation and Assumed Allocation of Net Income to Limited Partners' Interest for Computing Net Income Per Unit	The following tables provide a reconciliation of net income and the assumed allocation of net income to the limited partners’ interest for purposes of computing net income per unit during periods prior to the conversion of the subordinated units: Three Months Ended September 30, 2016 Common Subordinated IDR Total (in thousands, except for per unit amounts) Net loss $ (8,794 ) Distributions declared $ 6,324 $ 5,665 $ 488 $ 12,477 Assumed net loss from operations after distributions (11,217 ) (10,054 ) — (21,271 ) Assumed net loss to be allocated $ (4,893 ) $ (4,389 ) $ 488 $ (8,794 ) Loss per unit - basic $ (0.44 ) $ (0.44 ) Loss per unit - diluted $ (0.44 ) $ (0.44 ) Nine Months Ended September 30, 2016 Common Subordinated IDR Total (in thousands, except for per unit amounts) Net income $ 11,282 Distributions declared $ 18,455 $ 16,542 $ 1,144 $ 36,141 Assumed net income from operations after distributions (13,119 ) (11,740 ) — (24,859 ) Assumed net income to be allocated $ 5,336 $ 4,802 $ 1,144 $ 11,282 Income per unit - basic $ 0.48 $ 0.48 Income per unit - diluted $ 0.46 $ 0.48

Partnership Distributions (Tabl

Partnership Distributions (Tables)	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Schedule of Incentive Distribution Amounts	Cash distributions for the periods indicated were as follows: For the Quarter Ended Payment Date Per Unit Common Subordinated IDR DER Total December 31, 2016 February 14, 2017 $0.5775 $ 6,544 $ 5,817 $ 597 $ 802 $ 13,760 March 31, 2017 May 15, 2017 $0.5925 $ 13,357 $ — $ 742 $ — $ 14,099 June 30, 2017 August 11, 2017 $0.6075 $ 13,696 $ — $ 854 $ — $ 14,550 September 30, 2017 (1) November 13, 2017 $0.6225 $ 14,039 $ — $ 1,024 $ — $ 15,063 (1) On October 26, 2017, the Partnership declared a cash distribution of $0.6225 per unit to be paid to unitholders of record on November 6, 2017.

Description of Business and S31

Description of Business and Summary of Significant Accounting Policies - Additional Information (Details)	9 Months Ended
	Sep. 30, 2017Segment$ / sharesshares
Nature Of Business And Basis Of Presentation [Line Items]
Number of reporting operating segments | Segment	4
Sprague Resources Holdings Llc
Nature Of Business And Basis Of Presentation [Line Items]
Distributions from distributable cash flow (in dollars per share) | $ / shares	$ 0.474375
Sprague Resources Holdings Llc | Maximum
Nature Of Business And Basis Of Presentation [Line Items]
Percentages incentive distribution rights	50.00%
Sprague Resources LP | Common Stock | Axel Johnson Inc.
Nature Of Business And Basis Of Presentation [Line Items]
Common units issued (in shares) | shares	12,106,348
Limited partnership, ownership interest	54.00%

Business Combinations - Additio

Business Combinations - Additional Information (Detail) bbl in Thousands, $ in Millions	Apr. 18, 2017USD ($)bbl	Feb. 10, 2017USD ($)bbl	Feb. 01, 2017USD ($)distillate_storage_facilitypipeline_supplied_distillate_terminalbbl	Sep. 30, 2017USD ($)business_acquisition
Business Acquisition [Line Items]
Number of business acquisitions | business_acquisition				4
Selling, General and Administrative Expenses
Business Acquisition [Line Items]
Acquisition related costs				$ 1.3
Carbo Industries
Business Acquisition [Line Items]
Total consideration	$ 72
Payments to acquire businesses	13.3
Liability incurred to acquire business	$ 38.2
Pay-off period of liability incurred to acquire business	10 years
Net present value of liability incurred to acquire business	$ 27.3
Common units issued, value, to acquire business	$ 31.4
Capacity of terminal facility acquired (barrels) | bbl	174
Capital Terminal
Business Acquisition [Line Items]
Payments to acquire businesses		$ 22
Distillate terminal capacity, barrels | bbl		1,000
Global Natural Gas & Power
Business Acquisition [Line Items]
Total consideration			$ 17.3
Payments to acquire businesses			16.3
Leonard E Belcher, Inc.
Business Acquisition [Line Items]
Total consideration			20
Payments to acquire businesses			$ 20.7
Pipeline-supplied distillate terminals acquired | pipeline_supplied_distillate_terminal			2
Distillate storage facilities acquired | distillate_storage_facility			1
Distillate terminals and storage facility combine capacity, barrels | bbl			283

Business Combinations - Fair Va

Business Combinations - Fair Value of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Apr. 18, 2017	Feb. 10, 2017	Feb. 01, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Net identifiable assets acquired	$ 85,655				$ 70,550
Carbo Industries
Business Acquisition [Line Items]
Inventories		$ 3,220
Other current assets		69
Net assets remaining to be allocated		68,667
Net assets acquired		$ 71,956
Capital Terminal
Business Acquisition [Line Items]
Property, plant and equipment			$ 22,010
Accrued liabilities and other, net			(22)
Net assets acquired			$ 21,988
Global Natural Gas & Power
Business Acquisition [Line Items]
Inventories				$ 286
Derivative assets				12,326
Intangibles				5,046
Total identifiable assets acquired				17,658
Derivative liabilities				(10,997)
Net identifiable assets acquired				6,661
Net identifiable assets acquired				9,592
Net assets acquired				16,253
Leonard E Belcher, Inc.
Business Acquisition [Line Items]
Inventories				632
Derivative and other current assets				658
Property, plant and equipment				9,247
Intangibles				5,300
Total identifiable assets acquired				15,837
Derivative and other current liabilities				(680)
Net identifiable assets acquired				15,157
Net identifiable assets acquired				5,513
Net assets acquired				$ 20,670

Accumulated Other Comprehensi34

Accumulated Other Comprehensive Loss, Net of Tax - Schedule of Accumulated Other Comprehensive Loss, Net of Tax (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Fair value of interest rate swaps, net of tax	$ 1,567	$ 891
Cumulative foreign currency translation adjustment	(11,425)	(11,674)
Accumulated other comprehensive loss, net of tax	$ (9,858)	$ (10,783)

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Inventory [Line Items]
Inventories	$ 249,101	$ 318,899
Petroleum and related products
Inventory [Line Items]
Inventories	236,878	305,827
Asphalt
Inventory [Line Items]
Inventories	8,035	7,089
Coal
Inventory [Line Items]
Inventories	2,722	3,149
Natural gas
Inventory [Line Items]
Inventories	$ 1,466	$ 2,834

Credit Agreement - Schedule of

Credit Agreement - Schedule of Debt (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Line of Credit Facility [Line Items]
Credit agreement	$ 591,132	$ 555,736
Less: current portion of working capital facilities	(22,332)	(153,603)
Long-term portion	568,800	402,133
Working capital facilities
Line of Credit Facility [Line Items]
Credit agreement	274,732	310,336
Long-term portion	252,400	156,733
Acquisition facility
Line of Credit Facility [Line Items]
Credit agreement	316,400	245,400
Long-term portion	$ 316,400	$ 245,400

Credit Agreement - Additional I

Credit Agreement - Additional Information (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2017	Apr. 27, 2017	Apr. 26, 2017	Dec. 31, 2016
Working capital facilities | Federal Funds Rate | U.S. dollar
Debt Instrument [Line Items]
Debt instruments, interest rate	0.50%
Working capital facilities | Eurocurrency Rate | U.S. dollar
Debt Instrument [Line Items]
Debt instruments, interest rate	1.00%
Working capital facilities | Eurocurrency Rate | Canadian dollars
Debt Instrument [Line Items]
Debt instruments, interest rate	1.00%
Working capital facilities | Amended and Restated Revolving Credit Agreement
Debt Instrument [Line Items]
Debt instrument, potential increase in maximum borrowing capacity	$ 250,000,000
Acquisition facility | Amended and Restated Revolving Credit Agreement
Debt Instrument [Line Items]
Debt instrument, potential increase in maximum borrowing capacity	200,000,000
Multicurrency Working Capital | Amended and Restated Revolving Credit Agreement
Debt Instrument [Line Items]
Debt instrument, potential increase in maximum borrowing capacity	220,000,000
Working Capital And Multicurrency Facility | Amended and Restated Revolving Credit Agreement
Debt Instrument [Line Items]
Debt instrument, potential increase in maximum borrowing capacity	$ 270,000,000
Credit Agreement
Debt Instrument [Line Items]
Debt instruments, weighted average interest rate	3.70%			3.40%
Credit Agreement | One Month London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Debt instrument, variable rate, term	1 month
Credit Agreement | Two Month London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Debt instrument, variable rate, term	2 months
Credit Agreement | Three Month London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Debt instrument, variable rate, term	3 months
Credit Agreement | Six Month London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Debt instrument, variable rate, term	6 months
Credit Agreement | Working capital facilities
Debt Instrument [Line Items]
Borrowing base under Credit Agreement	$ 398,400,000			$ 525,400,000
Letters of credit outstanding	31,200,000			$ 31,600,000
Excess availability under Credit Agreement	92,500,000
Credit Agreement | Working capital facilities | Amended and Restated Revolving Credit Agreement
Debt Instrument [Line Items]
Debt instruments, borrowing capacity	950,000,000	$ 950,000,000	$ 1,000,000,000
Credit Agreement | Working capital facilities | Amended and Restated Revolving Credit Agreement | Kildair
Debt Instrument [Line Items]
Debt instruments, borrowing capacity	100,000,000	$ 100,000,000	$ 120,000,000
Credit Agreement | Acquisition facility
Debt Instrument [Line Items]
Excess availability under Credit Agreement	233,600,000
Credit Agreement | Acquisition facility | Amended and Restated Revolving Credit Agreement
Debt Instrument [Line Items]
Debt instruments, borrowing capacity	$ 550,000,000

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - General Partner - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Related Party Transaction [Line Items]
Reimbursements of employee costs and related benefits	$ 19.7	$ 21	$ 67.9	$ 66.8
Amounts due to General Partner	$ 8.5		$ 8.5		$ 15.5

Segment Reporting - Additional

Segment Reporting - Additional Information (Detail) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)Segment	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)
Segment Reporting Information [Line Items]
Number of reporting operating segments | Segment			4
Net sales	$ 491,393	$ 422,779	$ 1,922,826	$ 1,623,173
Significant fixed assets attributable to reporting segment	311,379		311,379		$ 251,101
Goodwill	85,655		85,655		$ 70,550
Refined products | Operating Segments
Segment Reporting Information [Line Items]
Net sales	425,492	350,528	1,638,066	1,331,197
Goodwill	42,100		42,100
Natural gas
Segment Reporting Information [Line Items]
Significant fixed assets attributable to reporting segment	0		0
Natural gas | Operating Segments
Segment Reporting Information [Line Items]
Net sales	49,694	55,868	235,068	240,256
Goodwill	35,500		35,500
Materials handling | Operating Segments
Segment Reporting Information [Line Items]
Net sales	11,395	11,304	34,118	35,848
Goodwill	6,900		6,900
Other operations | Operating Segments
Segment Reporting Information [Line Items]
Net sales	4,812	5,079	15,574	15,872
Goodwill	1,200		1,200
Canada
Segment Reporting Information [Line Items]
Net sales	$ 82,500	$ 55,200	$ 187,100	$ 124,100

Segment Reporting - Summary of

Segment Reporting - Summary of Financial Information for Partnership's Reportable Segments (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Net sales:
Net sales	$ 491,393	$ 422,779	$ 1,922,826	$ 1,623,173
Operating costs and expenses not allocated to operating segments:
Operating expenses	(16,891)	(15,725)	(50,624)	(49,078)
Selling, general and administrative	(17,559)	(19,735)	(63,472)	(62,099)
Depreciation and amortization	(6,655)	(5,329)	(19,537)	(16,001)
Operating (loss) income	(6,368)	(1,221)	68,333	32,057
Other (expense) income	0	(19)	183	(114)
Interest income	75	40	247	379
Interest expense	(7,170)	(6,685)	(22,604)	(20,179)
Income tax (provision) benefit	(853)	(909)	(3,768)	(861)
Net (loss) income	(14,316)	(8,794)	42,391	11,282	$ 10,166
Operating Segments
Adjusted gross margin:
Adjusted gross margin	48,503	54,756	179,580	189,887
Operating Segments | Refined products
Net sales:
Net sales	425,492	350,528	1,638,066	1,331,197
Adjusted gross margin:
Adjusted gross margin	32,014	38,693	95,307	104,070
Operating Segments | Natural gas
Net sales:
Net sales	49,694	55,868	235,068	240,256
Adjusted gross margin:
Adjusted gross margin	3,197	2,773	44,355	43,734
Operating Segments | Materials handling
Net sales:
Net sales	11,395	11,304	34,118	35,848
Adjusted gross margin:
Adjusted gross margin	11,395	11,305	34,118	35,826
Operating Segments | Other operations
Net sales:
Net sales	4,812	5,079	15,574	15,872
Adjusted gross margin:
Adjusted gross margin	1,897	1,985	5,800	6,257
Segment Reconciling Items
Reconciliation to operating income (loss):
Add: unrealized gain (loss) on inventory derivatives	(13,673)	(14,636)	15,374	(26,592)
Add: unrealized gain on prepaid forward contract derivatives	667	120	907	1,161
Add: unrealized (loss) gain on natural gas transportation contracts	(760)	(672)	6,105	(5,221)
Operating costs and expenses not allocated to operating segments:
Operating expenses	(16,891)	(15,725)	(50,624)	(49,078)
Selling, general and administrative	(17,559)	(19,735)	(63,472)	(62,099)
Depreciation and amortization	$ (6,655)	$ (5,329)	$ (19,537)	$ (16,001)

Financial Instruments and Off41

Financial Instruments and Off-Balance Sheet Risk - Summary of Financial Assets and Financial Liabilities of Partnership Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Financial assets:
Financial assets	$ 64,365	$ 66,858
Financial liabilities:
Financial liabilities	71,041	95,339
Commodity fixed forwards
Financial assets:
Financial assets	62,367	65,618
Financial liabilities:
Financial liabilities	70,692	94,875
Commodity swaps and options
Financial assets:
Financial assets	173
Financial liabilities:
Financial liabilities	112	103
Commodity derivatives
Financial assets:
Financial assets	62,540	65,618
Financial liabilities:
Financial liabilities	70,804	94,978
Interest rate swaps
Financial assets:
Financial assets	1,825	1,240
Financial liabilities:
Financial liabilities	235	336
Currency swap derivative liabilities
Financial liabilities:
Financial liabilities	2
Other
Financial liabilities:
Financial liabilities		25
Quoted Prices in Active Markets Level 1
Financial assets:
Financial assets	0	0
Financial liabilities:
Financial liabilities	0	0
Quoted Prices in Active Markets Level 1 | Commodity fixed forwards
Financial assets:
Financial assets	0	0
Financial liabilities:
Financial liabilities	0	0
Quoted Prices in Active Markets Level 1 | Commodity swaps and options
Financial assets:
Financial assets	0
Financial liabilities:
Financial liabilities	0	0
Quoted Prices in Active Markets Level 1 | Commodity derivatives
Financial assets:
Financial assets	0	0
Financial liabilities:
Financial liabilities	0	0
Quoted Prices in Active Markets Level 1 | Interest rate swaps
Financial assets:
Financial assets	0	0
Financial liabilities:
Financial liabilities	0	0
Quoted Prices in Active Markets Level 1 | Currency swap derivative liabilities
Financial liabilities:
Financial liabilities	0
Quoted Prices in Active Markets Level 1 | Other
Financial liabilities:
Financial liabilities		0
Significant Other Observable Inputs Level 2
Financial assets:
Financial assets	64,365	66,858
Financial liabilities:
Financial liabilities	71,041	95,339
Significant Other Observable Inputs Level 2 | Commodity fixed forwards
Financial assets:
Financial assets	62,367	65,618
Financial liabilities:
Financial liabilities	70,692
Significant Other Observable Inputs Level 2 | Commodity swaps and options
Financial assets:
Financial assets	173
Financial liabilities:
Financial liabilities	112	103
Significant Other Observable Inputs Level 2 | Commodity derivatives
Financial assets:
Financial assets	62,540	65,618
Financial liabilities:
Financial liabilities	70,804	94,978
Significant Other Observable Inputs Level 2 | Interest rate swaps
Financial assets:
Financial assets	1,825	1,240
Financial liabilities:
Financial liabilities	235	336
Significant Other Observable Inputs Level 2 | Currency swap derivative liabilities
Financial liabilities:
Financial liabilities	2
Significant Other Observable Inputs Level 2 | Other
Financial liabilities:
Financial liabilities		25
Significant Unobservable Inputs Level 3
Financial assets:
Financial assets	0	0
Financial liabilities:
Financial liabilities	0	0
Significant Unobservable Inputs Level 3 | Commodity fixed forwards
Financial assets:
Financial assets	0	0
Financial liabilities:
Financial liabilities	0	0
Significant Unobservable Inputs Level 3 | Commodity swaps and options
Financial assets:
Financial assets	0
Financial liabilities:
Financial liabilities	0	0
Significant Unobservable Inputs Level 3 | Commodity derivatives
Financial assets:
Financial assets	0	0
Financial liabilities:
Financial liabilities	0	0
Significant Unobservable Inputs Level 3 | Interest rate swaps
Financial assets:
Financial assets	0	0
Financial liabilities:
Financial liabilities	0	0
Significant Unobservable Inputs Level 3 | Currency swap derivative liabilities
Financial liabilities:
Financial liabilities	$ 0
Significant Unobservable Inputs Level 3 | Other
Financial liabilities:
Financial liabilities		$ 0

Financial Instruments and Off42

Financial Instruments and Off-Balance Sheet Risk - Additional Information (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2017USD ($)
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Net fair value of financial instruments	$ 60.2
Interest rate swaps
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Unrealized gains, net of tax, expected to be reclassified to earnings	$ 0.8

Financial Instruments and Off43

Financial Instruments and Off-Balance Sheet Risk - Summary of Offsetting Arrangements (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gross Amount of Recognized Assets	$ 64,365	$ 66,858
Gross Amounts Offset in the Balance Sheet, Assets	0	0
Amounts of Assets In Balance Sheet	64,365	66,858
Financial Instruments, Assets	(4,141)	(2,154)
Cash Collateral Posted, Assets	(13)	(209)
Net Amount, Assets	60,211	64,495
Gross Amount of Recognized Liabilities	(71,041)	(95,339)
Gross Amounts Offset in the Balance Sheet, Liabilities	0	0
Amounts of Liabilities in Balance Sheet	(71,041)	(95,339)
Financial Instruments, Liabilities	4,141	2,154
Cash Collateral Posted, Liabilities	0	0
Net Amount, Liabilities	(66,900)	(93,185)
Commodity derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gross Amount of Recognized Assets	62,540	65,618
Gross Amounts Offset in the Balance Sheet, Assets	0	0
Amounts of Assets In Balance Sheet	62,540	65,618
Financial Instruments, Assets	(4,141)	(2,154)
Cash Collateral Posted, Assets	(13)	(209)
Net Amount, Assets	58,386	63,255
Gross Amount of Recognized Liabilities	(70,804)	(94,978)
Gross Amounts Offset in the Balance Sheet, Liabilities	0	0
Amounts of Liabilities in Balance Sheet	(70,804)	(94,978)
Financial Instruments, Liabilities	4,141	2,154
Cash Collateral Posted, Liabilities	0	0
Net Amount, Liabilities	(66,663)	(92,824)
Interest rate swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gross Amount of Recognized Assets	1,825	1,240
Gross Amounts Offset in the Balance Sheet, Assets	0	0
Amounts of Assets In Balance Sheet	1,825	1,240
Financial Instruments, Assets	0	0
Cash Collateral Posted, Assets	0	0
Net Amount, Assets	1,825	1,240
Gross Amount of Recognized Liabilities	(235)	(336)
Gross Amounts Offset in the Balance Sheet, Liabilities	0	0
Amounts of Liabilities in Balance Sheet	(235)	(336)
Financial Instruments, Liabilities	0	0
Cash Collateral Posted, Liabilities	0	0
Net Amount, Liabilities	(235)	(336)
Other
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gross Amount of Recognized Liabilities	(2)	(25)
Gross Amounts Offset in the Balance Sheet, Liabilities	0	0
Amounts of Liabilities in Balance Sheet	(2)	(25)
Financial Instruments, Liabilities	0	0
Cash Collateral Posted, Liabilities	0	0
Net Amount, Liabilities	$ (2)	$ (25)

Financial Instruments and Off44

Financial Instruments and Off-Balance Sheet Risk - Summary of Realized and Unrealized Gains (Losses) on Derivative Instruments for Commodity Risk Management (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Realized and unrealized gains (losses) on derivative instruments	$ (18,189)	$ (413)	$ 41,487	$ 14,296
Refined Products Contracts
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Realized and unrealized gains (losses) on derivative instruments	(17,281)	2,957	27,637	(2,176)
Natural Gas Contracts
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Realized and unrealized gains (losses) on derivative instruments	$ (908)	$ (3,370)	$ 13,850	$ 16,472

Financial Instruments and Off45

Financial Instruments and Off-Balance Sheet Risk - Schedule of Gross Volume of Commodity Derivative Instruments Outstanding (Detail) bbl in Thousands, MMBTU in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017USD ($)MMBTUbbl	Dec. 31, 2016MMBTUbbl
Long | Refined Products Contracts
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gross volume, refined products (in barrels) | bbl	6,785	9,882
Long | Natural Gas Contracts
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gross volume, natural gas (in millions of BTUs) | MMBTU	132,367	131,240
Short | Refined Products Contracts
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gross volume, refined products (in barrels) | bbl	10,051	13,940
Short | Natural Gas Contracts
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gross volume, natural gas (in millions of BTUs) | MMBTU	71,639	76,556
Cash Flow Hedging | Interest Rate Swaps Ending January 2018 | Designated as Hedging Instrument
Investment Derivative, Notional Amount [Abstract]
Notional amount of interest rate swap agreements	$ 225,000,000
Cash Flow Hedging | Interest Rate Swaps Ending January 2019 | Designated as Hedging Instrument
Investment Derivative, Notional Amount [Abstract]
Notional amount of interest rate swap agreements	275,000,000
Cash Flow Hedging | Interest Rate Swaps Ending January 2020 | Designated as Hedging Instrument
Investment Derivative, Notional Amount [Abstract]
Notional amount of interest rate swap agreements	125,000,000
Cash Flow Hedging | Interest Rate Swaps Ending January 2021 | Designated as Hedging Instrument
Investment Derivative, Notional Amount [Abstract]
Notional amount of interest rate swap agreements	50,000,000
Cash Flow Hedging | Interest Rate Swaps Ending January 2022 | Designated as Hedging Instrument
Investment Derivative, Notional Amount [Abstract]
Notional amount of interest rate swap agreements	$ 50,000,000

Equity and Equity-Based Compe46

Equity and Equity-Based Compensation - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Jan. 31, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Feb. 14, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unit-based compensation recorded in unitholders' equity				$ 1,688	$ 1,664
Phantom Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period				3 years
Unit-based compensation recorded in unitholders' equity		$ (200)	$ 800	$ 1,700	$ 2,600
Phantom Units (TUR-based)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares withheld for tax purposes (in shares)	52,785
Percentage range of units granted						200.00%
Shares issued during period (in shares)	142,100
Fair value of vested shares	$ 3,900
Phantom Units (OCF-based)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period				3 years
Minimum | Phantom Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage range of units granted				0.00%
Minimum | Phantom Units (OCF-based)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage range of units granted				0.00%
Maximum | Phantom Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage range of units granted				200.00%
Maximum | Phantom Units (OCF-based)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage range of units granted				200.00%
Weighted Average | Phantom Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost related to performance-based phantom unit awards		$ 4,400		$ 4,400
Unrecognized compensation cost recognition term				14 months
Employee Bonus
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accrued bonuses						$ 400
Value of common units issued for settlement of annual bonus expenses				$ 400
Subordinated Unitholders - Affiliated
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common units issued, per subordinated units converted							1
Common Stock | Employee Bonus
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock issued to pay accrued bonus (in shares)				13,465
Shares withheld for tax purposes (in shares)				4,625

Equity and Equity-Based Compe47

Equity and Equity-Based Compensation - Summary of Partnership's Unit Awards Subject to Vesting (Detail)	9 Months Ended
	Sep. 30, 2017$ / sharesshares
2017 Phantom Units (OCF-based)
Units
Nonvested, beginning (in shares) | shares	0
Granted (in shares) | shares	132,977
Forfeited (in shares) | shares	(1,977)
Vested (in shares) | shares	0
Nonvested, ending (in shares) | shares	131,000
Weighted Average Grant Date Fair Value (per unit)
Weighted-Average Grant Date Fair Value, Nonvested Units, Beginning (in dollars per share) | $ / shares	$ 0
Weighted-Average Grant Date Fair Value, Granted Units (in dollars per share) | $ / shares	26.62
Weighted-Average Grant Date Fair Value, Forfeited Units (in dollars per share) | $ / shares	(26.60)
Weighted-Average Grant Date Fair Value, Vested (in dollars per share) | $ / shares	0
Weighted-Average Grant Date Fair Value, Nonvested Units, Ending (in dollars per share) | $ / shares	$ 26.62
2016 Phantom Units (OCF-based)
Units
Nonvested, beginning (in shares) | shares	166,900
Granted (in shares) | shares	0
Forfeited (in shares) | shares	(3,000)
Vested (in shares) | shares	0
Nonvested, ending (in shares) | shares	163,900
Weighted Average Grant Date Fair Value (per unit)
Weighted-Average Grant Date Fair Value, Nonvested Units, Beginning (in dollars per share) | $ / shares	$ 17.52
Weighted-Average Grant Date Fair Value, Granted Units (in dollars per share) | $ / shares	0
Weighted-Average Grant Date Fair Value, Forfeited Units (in dollars per share) | $ / shares	(17.52)
Weighted-Average Grant Date Fair Value, Vested (in dollars per share) | $ / shares	0
Weighted-Average Grant Date Fair Value, Nonvested Units, Ending (in dollars per share) | $ / shares	$ 17.52
2015 Phantom Units (TUR-based)
Units
Nonvested, beginning (in shares) | shares	141,000
Granted (in shares) | shares	0
Forfeited (in shares) | shares	(2,000)
Vested (in shares) | shares	0
Nonvested, ending (in shares) | shares	139,000
Weighted Average Grant Date Fair Value (per unit)
Weighted-Average Grant Date Fair Value, Nonvested Units, Beginning (in dollars per share) | $ / shares	$ 31.58
Weighted-Average Grant Date Fair Value, Granted Units (in dollars per share) | $ / shares	0
Weighted-Average Grant Date Fair Value, Forfeited Units (in dollars per share) | $ / shares	(31.58)
Weighted-Average Grant Date Fair Value, Vested (in dollars per share) | $ / shares	0
Weighted-Average Grant Date Fair Value, Nonvested Units, Ending (in dollars per share) | $ / shares	$ 31.58

Equity and Equity-Based Compe48

Equity and Equity-Based Compensation - Schedule of Changes in Partnership's Units (Detail)	9 Months Ended
	Sep. 30, 2017shares
Common Unitholders - Public
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning balance (in shares)	9,207,473
Ending balance (in shares)	10,437,179
Common Unitholders - Public | Phantom Share Units (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units issued (in shares)	89,315
Common Unitholders - Public | Employee Bonus
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units issued (in shares)	8,840
Common Unitholders - Affiliated
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning balance (in shares)	2,034,378
Conversion of subordinated units (in shares)	10,071,970
Ending balance (in shares)	12,106,348
Subordinated Unitholders - Affiliated
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning balance (in shares)	10,071,970
Conversion of subordinated units (in shares)	10,071,970
Ending balance (in shares)	0

Earnings Per Unit - Additional

Earnings Per Unit - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2017shares
Subordinated
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive units outstanding, in units	0

Earnings Per Unit - Summary of

Earnings Per Unit - Summary of Weighted Average Common Units Outstanding (Detail) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Earnings Per Share [Abstract]
Weighted average limited partner common units - basic (in shares)	22,543,527	11,229,805	22,093,578	11,189,987
Dilutive effect of unvested restricted and phantom units, in units	0	0	274,854	316,843
Weighted average limited partner common units - dilutive (in shares)	22,543,527	11,229,805	22,368,432	11,506,830

Earnings Per Unit - Schedule of

Earnings Per Unit - Schedule of Reconciliation and Assumed Allocation of Net Income to Limited Partners' Interest for Computing Net Income Per Unit (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income	$ (14,316)	$ (8,794)	$ 42,391	$ 11,282	$ 10,166
Distributions declared		12,477		36,141
Assumed net income from operations after distributions		(21,271)		(24,859)
Common Unitholders - Affiliated
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income		(4,893)		5,336
Distributions declared		6,324		18,455
Assumed net income from operations after distributions		$ (11,217)		$ (13,119)
Income per unit - basic (in dollars per share)	$ (0.68)	$ (0.44)	$ 1.80	$ 0.48
Income per unit - diluted (in dollars per share)	$ (0.68)	$ (0.44)	$ 1.78	$ 0.46
Subordinated Unitholders - Affiliated
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income		$ (4,389)		$ 4,802
Distributions declared		5,665		16,542
Assumed net income from operations after distributions		$ (10,054)		$ (11,740)
Income per unit - basic (in dollars per share)		$ (0.44)		$ 0.48
Income per unit - diluted (in dollars per share)		$ (0.44)		$ 0.48
Incentive Distribution Rights
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income		$ 488		$ 1,144
Distributions declared		488		1,144
Assumed net income from operations after distributions		$ 0		$ 0

Partnership Distributions - Sch

Partnership Distributions - Schedule of Incentive Distribution Amounts (Detail) - USD ($) $ / shares in Units, $ in Thousands	Nov. 13, 2017	Oct. 26, 2017	Aug. 11, 2017	May 15, 2017	Feb. 14, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Cash distributed (in dollars per share)			$ 0.6075	$ 0.5925	$ 0.5775
Cash distributed			$ 14,550	$ 14,099	$ 13,760
Distribution declared per unit (in dollars per share)						$ 0.6225	$ 0.5625	$ 1.8225	$ 1.6425
Common
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Cash distributed			13,696	13,357	6,544
Subordinated
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Cash distributed			0	0	5,817
IDR
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Cash distributed			854	742	597
DER
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Cash distributed			$ 0	$ 0	$ 802
Scenario, Forecast
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Cash distributed (in dollars per share)	$ 0.6225
Cash distributed	$ 15,063
Scenario, Forecast | Common
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Cash distributed	14,039
Scenario, Forecast | Subordinated
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Cash distributed	0
Scenario, Forecast | IDR
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Cash distributed	1,024
Scenario, Forecast | DER
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Cash distributed	$ 0
Subsequent event
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Distribution declared per unit (in dollars per share)		$ 0.6225

Subsequent Event (Details)

Subsequent Event (Details) - Coen Energy, LLC And Coen Transport, LLC - Subsequent event Customer in Thousands, $ in Millions	Oct. 01, 2017USD ($)EmployeesCustomerasset
Subsequent Event [Line Items]
Payments to acquire businesses | $	$ 35.3
Maximum amount of contingent consideration | $	$ 12
Contingency period	3 years
Number of customers serviced | Customer	7
Number of employees | Employees	250
In-land Bulk Plan
Subsequent Event [Line Items]
Number of assets acquired	4
Throughput Locations
Subsequent Event [Line Items]
Number of assets acquired	2
Delivery equipment
Subsequent Event [Line Items]
Number of assets acquired	100