CrossAmerica Partners (CAPL) 10-Q 6 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	9 Months Ended
	Sep. 30, 2015	Nov. 04, 2015
Document Information [Line Items]
Entity Registrant Name	CrossAmerica Partners LP
Entity Central Index Key	1,538,849
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Amendment Flag	false
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Trading Symbol	CAPL
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Limited Partner
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		25,733,939
Subordinated Units
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		7,525,000

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash	$ 1,860	$ 15,170
Cash and Cash Equivalents, at Carrying Value	1,860	15,170
Accounts receivable, net of allowances of $1,102 and $754, respectively	30,347	23,435
Accounts receivable from related parties	7,713	14,897
Inventories	17,373	12,069
Assets held for sale	3,852	2,584
Other current assets, net	9,501	7,969
Total current assets	70,646	76,124
Property and equipment, net	632,246	391,499
Intangible assets, net	83,870	77,780
Goodwill	80,187	40,328
Other assets	15,836	18,915
Total assets	882,785	604,646
Current liabilities:
Current portion of debt and capital lease obligations	8,276	29,083
Accounts payable	47,692	33,575
Accrued expenses and other current liabilities	19,177	21,333
Motor fuel taxes payable	11,073	10,042
Total current liabilities	86,218	94,033
Debt and capital lease obligations, less current portion	428,394	261,284
Deferred tax liabilities	44,948	23,692
Other long-term liabilities	38,251	35,146
Total liabilities	$ 597,811	$ 414,155
Commitments and contingencies (Note 9)
Equity:
General Partner's Interest	$ 0	$ 0
Total CrossAmerica Partners' Capital	285,080	190,522
Noncontrolling interests	(106)	(31)
Total equity	284,974	190,491
Total liabilities and equity	882,785	604,646
Common units-public
Equity:
Limited Partners' Interest	450,717	326,139
Common units-affiliates
Equity:
Limited Partners' Interest	(63,663)	(44,322)
Subordinated units-affiliates
Equity:
Limited Partners' Interest	$ (101,974)	$ (91,295)

Consolidated Balance Sheets Con

Consolidated Balance Sheets Consolidated Balance Sheet Parenthetical - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
AR Allowance	$ 1,102	$ 754
shares issued	0	0
shares outstanding	0	0
Common units-public
shares issued	19,710,375	14,812,704
shares outstanding	19,710,375	14,812,704
Common units-affiliates
shares issued	5,909,308	625,000
shares outstanding	5,909,308	625,000
Subordinated units-affiliates
shares issued	7,525,000	7,525,000
shares outstanding	7,525,000	7,525,000

Consolidated and Combined State

Consolidated and Combined Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Statement [Abstract]
Operating revenues (a)	$ 625,566,000	$ 827,760,000	$ 1,750,783,000	$ 2,073,626,000
Cost of sales (b)	577,740,000	791,466,000	1,629,660,000	1,993,717,000
Gross profit	47,826,000	36,294,000	121,123,000	79,909,000
Income from CST Fuel Supply equity	4,198,000	0	6,473,000	0
Operating expenses:
Operating expenses	16,143,000	12,458,000	46,315,000	22,101,000
General and administrative expenses	9,527,000	6,988,000	29,225,000	22,197,000
Depreciation, amortization and accretion expense	13,431,000	8,369,000	36,344,000	21,605,000
Total operating expenses	39,101,000	27,815,000	111,884,000	65,903,000
Gain (loss) on sales of assets, net	1,907,000	(49,000)	2,359,000	1,484,000
Operating income	14,830,000	8,430,000	18,071,000	15,490,000
Other income, net	87,000	92,000	336,000	315,000
Interest expense	(4,867,000)	(5,162,000)	(13,888,000)	(12,901,000)
Income before income taxes	10,050,000	3,360,000	4,519,000	2,904,000
Income tax benefit	134,000	803,000	2,722,000	4,579,000
Consolidated net income	10,184,000	4,163,000	7,241,000	7,483,000
Net income attributable to noncontrolling interests	(21,000)	(8,000)	(14,000)	(8,000)
Net income attributable to CrossAmerica limited partners	10,163,000	4,155,000	7,227,000	7,475,000
Distributions to incentive distribution right holders	(428,000)	(64,000)	(793,000)	(126,000)
Net income available to CrossAmerica limited partners	$ 9,735,000	$ 4,091,000	$ 6,434,000	$ 7,349,000
Net income per CrossAmerica limited partner unit:
Basic earnings per common unit	$ 0.29	$ 0.21	$ 0.23	$ 0.39
Diluted earnings per common unit	0.29	0.21	0.23	0.39
Basic and diluted earnings per subordinated unit	$ 0.29	$ 0.21	$ 0.23	$ 0.39
Weighted-average CrossAmerica limited partner units
Basic common units	25,518,876	11,824,203	20,043,565	11,380,612
Diluted common units	25,568,795	11,834,098	20,137,338	11,445,390
Basic and diluted subordinated units	7,525,000	7,525,000	7,525,000	7,525,000
Total diluted common and subordinated units	33,093,795	19,359,098	27,662,338	18,970,390
Distribution per common and subordinated units	$ 0.5625	$ 0.5225	$ 1.6525	$ 1.5475
Supplemental information:
(a) Includes excise taxes	28,223,000	18,997,000	75,448,000	44,581,000
(a) Includes revenues from fuel sales to related parties	126,932,000	216,417,000	365,072,000	651,801,000
(a) Includes income from rentals	14,771,000	10,829,000	38,423,000	32,287,000
(b) Includes expenses from fuel sales to related parties	123,264,000	211,758,000	354,735,000	638,607,000
(b) Includes expenses from rentals	$ 4,387,000	$ 3,912,000	$ 12,317,000	$ 11,703,000

Consolidated and Combined Stat5

Consolidated and Combined Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash Flows From operating activities
Consolidated net income	$ 7,241	$ 7,483
Adjustments to reconcile net income to net cash flows provided by operating activities:
Depreciation, amortization and accretion expense	36,344	21,605
Amortization of deferred financing fees	1,106	2,386
Amortization of below (above) market leases, net	518	(81)
Provision for losses on doubtful accounts	462	204
Deferred income taxes	(5,156)	(4,668)
Equity-based employee and director compensation expense	3,840	3,875
Gain (Loss) on Sale of Properties	2,359	1,484
Gain on settlement of capital lease obligations	(25)	(325)
Changes in working capital, net of acquisitions	6,929	(20,564)
Net cash provided by operating activities	48,900	8,431
Cash Flows From investing activities
Proceeds from sale of property and equipment	4,436	0
Proceeds from sale of lubricants business	0	10,001
Capital expenditures	(1,035)	(1,986)
Principal payments received on notes receivable	1,931	2,141
Cash paid in connection with acquisitions, net of cash acquired	(174,348)	(116,552)
Cash paid to CST in connection with acquisitions	(141,925)	0
Net cash used in investing activities	(310,941)	(106,396)
Cash Flows From financing activities
Proceeds under the revolving credit facility	316,800	195,395
Repayments on the revolving credit facility	(167,200)	(196,170)
Proceeds from issuance of common units, net	144,873	135,032
Payments of long-term debt and capital lease obligations	(1,964)	(1,958)
Debt issuance cost	0	(4,565)
Advances to/repayments of related party receivables	2,465	(1,512)
Distributions paid to holders of incentive distribution rights	(793)	(126)
Distributions paid to noncontrolling interests	(89)	(9)
Distributions paid on common and subordinated units	(45,361)	(28,968)
Net cash provided by financing activities	248,731	97,119
Net decrease in cash and cash equivalents	(13,310)	(846)
Cash and Cash Equivalents
Cash at beginning of period	15,170	4,115
Cash at end of period	$ 1,860	$ 3,269

Description of Business, Concen

Description of Business, Concentration Risk and Other Disclosures	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Description of Business, Concentration Risk and Other Disclosures	DESCRIPTION OF BUSINESS AND OTHER DISCLOSURES Description of Business On October 1, 2014, CST Brands, Inc. (“CST”) completed the purchase of 100% of the membership interests in Lehigh Gas GP LLC (the “General Partner”) and 100% of the incentive distribution rights (“IDRs”) of Lehigh Gas Partners LP. After the purchase of the membership interests in its General Partner, the name of Lehigh Gas Partners LP was changed to CrossAmerica Partners LP (“we,” “us,” “our,” “CrossAmerica” or “Company”). The General Partner manages our operations and business activities. The General Partner is managed and operated by the executive officers of the General Partner, under the oversight of the board of directors of the General Partner. As a result of the acquisition of the membership interests in the General Partner, CST controls the General Partner and has the right to appoint all members of the board of directors of the General Partner. Our business consists of: • the wholesale distribution of motor fuels; • the retail distribution of motor fuels to end customers at sites operated by commission agents or us; • the owning or leasing of sites used in the retail distribution of motor fuels and, in turn, generating rental income from the lease or sublease of the sites; and • the operation of convenience stores. The financial statements are comprised of CrossAmerica and its wholly-owned subsidiaries. CrossAmerica’s primary operations are conducted by the following consolidated wholly owned subsidiaries: • Lehigh Gas Wholesale LLC (“LGW”), which distributes motor fuels on a wholesale basis and generates qualified income under Section 7704(d) of the Internal Revenue Code; • LGP Realty Holdings LP (“LGPR”), which functions as the real estate holding company of CrossAmerica and holds the assets that generate rental income that is qualifying under Section 7704(d) of the Internal Revenue Code; and • Lehigh Gas Wholesale Services, Inc. (“LGWS”), which owns and leases (or leases and sub-leases) real estate and personal property used in the retail distribution of motor fuels, as well as provides maintenance and other services to its customers. In addition, LGWS distributes motor fuels on a retail basis and sells convenience merchandise items to end customers at company-operated retail sites and sells motor fuel on a retail basis at sites operated by commission agents. Income from the retail distribution of motor fuels and rental income from leases of real property to a related party is not qualifying income under Section 7704(d) of the Internal Revenue Code. As part of our business strategy with CST, we intend, pending approval by the General Partner’s independent conflicts committee and mutual agreement upon terms and other conditions, to purchase interests at fair market value in CST’s wholesale motor fuel supply business (“CST Fuel Supply”) over time. In January 2015 and again in July 2015, we closed on the purchase of a 5% and 12.5% , respectively, limited partner equity interests in CST Fuel Supply. As of November 4, 2015 , our total equity interest in CST Fuel Supply is 17.5% . Additionally, we have issued common units as consideration in the purchase of equity interests in CST Fuel Supply and CST’s New to Industry (“NTI”) convenience stores and may, from time to time, issue common units as payment for charges incurred under the Amended Omnibus Agreement, dated October 1, 2014, by and among CrossAmerica, the General Partner, Dunne Manning Inc. (“DMI”), Dunne Manning Stores LLC (formerly known as Lehigh Gas-Ohio, LLC) (“DMS” or “affiliated dealer”), CST Services, LLC and Joseph V. Topper, Jr. (the “Amended Omnibus Agreement”). Pursuant to a unit purchase program announced on September 21, 2015, CST has also acquired our common units through open market purchases. Through November 4, 2015 , after giving effect to these transactions, CST owns 17.7% of our limited partner interests. Interim Financial Statements These unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Accordingly, they do not include all of the information and notes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. All such adjustments are of a normal recurring nature unless disclosed otherwise. Management believes that the disclosures made are adequate to keep the information presented from being misleading. The financial statements contained herein should be read in conjunction with the consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2014 (“Form 10-K”). Financial information as of September 30, 2015 and for the three and nine months ended September 30, 2015 and 2014 included in the condensed notes to the consolidated financial statements has been derived from our unaudited financial statements. Financial information as of December 31, 2014 has been derived from our audited financial statements and notes thereto as of that date. Operating results for the three and nine months ended September 30, 2015 are not necessarily indicative of the results that may be expected for the year ending December 31, 2015 . Our business exhibits substantial seasonality due to our wholesale and retail sites being located in certain geographic areas that are affected by seasonal weather and temperature trends and associated changes in retail customer activity during different seasons. Historically, sales volumes have been highest in the second and third quarters (during the summer activity months) and lowest during the winter months in the first and fourth quarters. Reclassifications The statement of operations was revised from the presentation included in our Form 10-K to conform to that presented in CST’s Annual Report on Form 10-K for the year ended December 31, 2014 filed by CST. As a result, certain reclassifications were made to prior period amounts to conform to the current year presentation. These reclassifications had no impact on net income or equity for any periods. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results and outcomes could differ from those estimates and assumptions. On an ongoing basis, management reviews its estimates based on currently available information. Changes in facts and circumstances could result in revised estimates and assumptions. Significant Accounting Policies There have been no material changes to the significant accounting policies described in our Form 10-K. New Accounting Pronouncements In September 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-16- Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments, which eliminate the requirement to retrospectively account for adjustments made to provisional amounts recognized in a business combination. The guidance is to be applied on a prospective basis to adjustments to provisional amounts that occur after the effective date. This guidance is effective January 1, 2016, with early adoption permitted for financial statements that have not yet been made available for issuance. The Partnership has elected early adoption of the updated accounting standard, noting that although management has made adjustments to provisional amounts recognized in prior business combinations, those adjustments have not been material and would not have resulted in retrospective application. As such, early adoption of this guidance does not have a significant impact on the financial statements. In April 2015, the FASB issued ASU 2015-06— Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions , which requires that for purposes of calculating historical earnings per unit under the two-class method, the earnings (losses) of a transferred business before the date of a dropdown transaction should be allocated entirely to the general partner. This guidance is effective January 1, 2016. Early adoption is permitted. The guidance is to be applied on a retrospective basis for all financial statements presented. Management is currently evaluating this new guidance, including how it will apply the guidance at the date of adoption. In April 2015, the FASB issued ASU 2015-03— Interest-Imputation of Interest (Subtopic 835-30) , which requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. This guidance is effective January 1, 2016. Early adoption is permitted. The guidance is to be applied on a retrospective basis, wherein the balance sheet of each individual period presented should be adjusted to reflect the period-specific effects of applying the new guidance. If the guidance were applicable at September 30, 2015 , other noncurrent assets and long-term debt would be lower by $5.8 million . In May 2014, the FASB issued ASU 2014-09— Revenue from Contracts with Customers (Topic 606) , which results in comprehensive new revenue accounting guidance, requires enhanced disclosures to help users of financial statements better understand the nature, amount, timing, and uncertainty of revenue that is recognized, and develops a common revenue standard under U.S. GAAP and International Financial Reporting Standards. Specifically, the core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods and services. With the issuance of ASU 2015-14, which deferred the effective date by one year, this guidance is effective January 1, 2018. Early adoption is permitted, but no earlier than January 1, 2017. The guidance can be applied either retrospectively to each prior reporting period presented, or as a cumulative-effect adjustment as of the date of adoption. Management is currently evaluating this new guidance, including how it will apply the guidance at the date of adoption. Certain other new financial accounting pronouncements have become effective for our financial statements and the adoption of these pronouncements will not affect our financial position or results of operations, nor will they require any additional disclosures. Concentration Risk DMS is an operator of retail sites that purchases a significant portion of its motor fuel requirements from us on a wholesale basis and then re-sells motor fuel on a retail basis. DMS also leases real estate from us. The financial results of DMS are not consolidated with ours. For the three and nine months ended September 30, 2015 , CrossAmerica distributed approximately 17% of its total wholesale distribution volumes to DMS and DMS accounted for approximately 33% and 38% of our rental income, respectively. For more information regarding transactions with DMS, see Note 9 . For the nine months ended September 30, 2015 , CrossAmerica’s wholesale business purchased approximately 29% , 26% and 24% of its motor fuel from ExxonMobil Corporation, BP and Motiva Enterprises LLC, respectively. No other fuel suppliers accounted for 10% or more of CrossAmerica’s fuel purchases in the first nine months of 2015 . As of November 4, 2015 , CrossAmerica’s total equity interest in CST Fuel Supply is 17.5% . Valero Energy Corporation (“Valero”) supplied substantially all of the motor fuel purchased by CST Fuel Supply for resale to CST’s U.S. Retail segment during 2015. During the three and nine months ended September 30, 2015 , CST Fuel Supply purchased $1.0 billion and $3.0 billion , respectively, of motor fuel from Valero. The store personnel at the convenience stores we acquired from Petroleum Marketers Incorporated (“PMI”) were employees of Pinehurst Services LLC (“Pinehurst”) through September 30, 2015 to which we paid a management fee pursuant to the terms of an employee staffing agreement. The employee staffing agreement with PMI was terminated on October 1, 2015, at which time all of the aforementioned PMI employees became our employees.

Acquisitions Acquisitions (Note

Acquisitions Acquisitions (Notes)	9 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	ACQUISITIONS Purchase (“Drop Down”) of CST Wholesale Fuel Supply Equity Interests In January 2015, we closed on the purchase of a 5% limited partner equity interest in CST Fuel Supply in exchange for approximately 1.5 million common units with an aggregate consideration of $60.0 million on the date of closing. In July 2015, we closed on the purchase of an additional 12.5% limited partner equity interest in CST Fuel Supply in exchange for approximately 3.3 million common units and cash in the amount of $17.5 million , with an aggregate consideration of approximately $110.9 million on the date of closing. These transactions were approved by the independent conflicts committee of the General Partner and the executive committee of and full board of directors of CST. Because these transactions were between entities under common control, the excess of the purchase price paid by CrossAmerica over the carrying value recorded on CST’s balance sheet in the amount of $170.0 million is recorded as a distribution to CST in CrossAmerica’s consolidated equity. See Note 9 for additional information. CST Fuel Supply distributes motor fuel primarily to CST’s convenience stores at its cost plus a fixed margin of $0.05 per gallon and has no material net assets. CST Fuel Supply distributed approximately 473.8 million gallons and 1.4 billion gallons of motor fuel during the three and nine months ended September 30, 2015 , respectively. Purchase of New to Industry Convenience Stores (“NTI”) from CST In July 2015, we completed the purchase of real property at 29 NTIs from CST in exchange for approximately 0.3 million common units and cash in the amount of $124.4 million , for an aggregate consideration of $134.0 million on the date of closing. We leased the real property associated with the NTIs back to CST and CST will continue to operate the sites pursuant to a triple net lease at a lease rate of 7.5% , per annum, of the fair value of the property. This transaction was approved by the independent conflicts committee of the General Partner and the executive committee of and full board of directors of CST. We accounted for the transactions as entities under common control. Aggregate incremental revenues since the closing of the NTI acquisition included in CrossAmerica’s statement of operations were $2.5 million for both the three and nine months ended September 30, 2015 . Acquisition of Landmark Industries Stores (“Landmark”) In January 2015, CST and CrossAmerica jointly purchased 22 convenience stores from Landmark. CrossAmerica purchased the real property of the 22 fee sites as well as certain wholesale fuel distribution assets for $41.2 million . LGWS leases the acquired real property to CST under triple net leases at a lease rate per annum of 7.5% of the fair value of the leased property on the acquisition date and LGW distributes wholesale motor fuel to CST under long term agreements with a fuel gross profit margin of approximately $0.05 per gallon. The following table summarizes the preliminary fair values of the assets acquired at the acquisition date (in thousands): Property and equipment $ 24,977 Other assets 4,053 Goodwill 12,179 Total consideration $ 41,209 The fair value of property and equipment, which consisted of land, buildings and equipment, was based on a cost approach. The buildings and equipment are being depreciated on a straight-line basis, with estimated useful lives of 20 years . The other assets consist of net deferred tax assets associated with the difference between the book and tax bases of the net assets acquired. A substantial portion of the goodwill represents the value that would have been allocated to wholesale fuel distribution rights. However, because the acquired wholesale fuel distribution rights relate to entities under common control under U.S. GAAP, this identifiable intangible is not permitted to be recognized and therefore the value has been allocated to goodwill. Goodwill has been assigned to the Wholesale segment. Management continues to review the valuation and confirming the result to determine the final purchase price allocation. Aggregate incremental revenues since the closing of the Landmark acquisition in CrossAmerica’s statement of operations were $17.8 million and $49.5 million for the three and nine months ended September 30, 2015 , respectively. Acquisition of Erickson Oil Products, Inc. (“Erickson”) In February 2015, CrossAmerica closed on the purchase of all of the outstanding capital stock of Erickson and separate purchases of certain related assets with an aggregate purchase price of $81.9 million , net of $3.0 million of cash acquired, subject to certain post-closing adjustments. These transactions resulted in the acquisition of a total of 64 retail sites located in Minnesota, Michigan, Wisconsin and South Dakota. The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in thousands): Current assets (excluding inventories) $ 4,202 Inventories 8,484 Property and equipment 75,028 Intangible assets 14,010 Goodwill 27,352 Current liabilities (19,736 ) Deferred tax liabilities (24,935 ) Asset retirement obligations (2,204 ) Other liabilities (273 ) Total consideration, net of cash acquired $ 81,928 The fair value of inventory was estimated at retail selling price less estimated costs to sell and a reasonable profit allowance for the selling effort. The fair value of property and equipment, which consisted of land, buildings and equipment, was based on a cost approach. The buildings and equipment are being depreciated on a straight-line basis, with estimated remaining useful lives of 15 years for the buildings and 5 to 10 years for equipment. The $11.7 million fair value of the wholesale fuel distribution rights included in intangibles was based on an income approach and management believes the level and timing of cash flows represent relevant market participant assumptions. The wholesale fuel distribution rights are being amortized on a straight-line basis over an estimated useful life of approximately 10 years . Goodwill recorded is primarily attributable to the deferred tax liabilities arising from the application of purchase accounting. Management is reviewing the valuation and confirming the result to determine the final purchase price allocation. Of the goodwill recorded, $8.2 million was assigned to the Wholesale segment and $19.1 million was assigned to the Retail segment. As a result of converting a portion of these retail sites from company-operated stores to dealer-operated stores and the resulting reduction in future cash flows in the Retail segment and the expected increase in future cash flows that will be received by the Wholesale segment subsequent to the date of conversion, $1.2 million of the goodwill originally assigned to the Retail segment was reassigned to the Wholesale segment. See Note 7 for additional information. The $2.7 million reduction in deferred tax liabilities recorded in the third quarter of 2015 was driven by further analysis of the differences between the book and tax bases of the net assets acquired. Aggregate incremental revenues since the closing of the Erickson acquisition included in CrossAmerica’s statement of operations were $70.4 million and $171.6 million for the three and nine months ended September 30, 2015 , respectively. Acquisition of One Stop In July 2015, CrossAmerica completed the purchase of the 41 company-operated One Stop convenience store network based in Charleston, West Virginia, along with four commission agent sites, nine dealer fuel supply agreements and one freestanding franchised quick service restaurant for approximately $44.6 million in cash. The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in thousands): Current assets (excluding inventories) $ 4,321 Inventories 5,043 Property and equipment 38,110 Intangible assets 3,890 Goodwill 272 Other assets 132 Current liabilities (6,800 ) Other liabilities (328 ) Total consideration, net of cash acquired $ 44,640 The fair value of inventory was estimated at retail selling price less estimated costs to sell and a reasonable profit allowance for the selling effort. The fair value of property and equipment, which consisted of land, buildings and equipment, was based on a cost approach. The buildings and equipment are being depreciated on a straight-line basis, with estimated remaining useful lives of 20 years for the buildings and 7 to 10 years for equipment. The $1.4 million fair value of the wholesale fuel distribution rights included in intangibles was based on an income approach and management believes the level and timing of cash flows represent relevant market participant assumptions. The wholesale fuel distribution rights are being amortized on a straight-line basis over an estimated useful life of approximately 10 years . The $1.5 million fair value of the wholesale fuel supply agreements was based on an income approach, and management believes the level and timing of cash flows represent relevant market participant assumptions. The wholesale fuel supply agreements are being amortized on an accelerated basis over an estimated useful life of approximately 10 years . Management continues to review the valuation and confirming the result to determine the final purchase price allocation. Aggregate incremental revenues since the closing of the One Stop acquisition included in CrossAmerica’s statement of operations were $35.0 million for both the three and nine months ended September 30, 2015 . Pro Forma Results Our pro forma results, giving effect to the Erickson and One Stop acquisitions and assuming an acquisition date of January 1, 2014 , would have been (in thousands, except per unit amounts): Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Total revenues $ 625,566 $ 983,750 $ 1,873,536 $ 2,525,409 Net income (loss) $ 10,184 $ 2,911 $ 5,970 $ 1,034 Net income (loss) per limited partnership unit $ 0.29 $ 0.15 $ 0.19 $ 0.05

Assets Held for Sale (Notes)

Assets Held for Sale (Notes)	9 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment Assets Held-for-sale Disclosure [Abstract]
Assets Held for Sale Disclosure	ASSETS HELD FOR SALE CrossAmerica has classified six and five sites as held for sale at September 30, 2015 and December 31, 2014 , respectively. These assets are expected to be sold within a year of the date they were initially classified as held for sale. In addition, certain assets owned by PMI were classified as held for sale at September 30, 2015 , and are included in the table below. Assets held for sale (at cost) were as follows (in thousands): September 30, December 31, 2015 2014 Land $ 2,221 $ 1,984 Buildings and improvements 1,389 782 Equipment and other 1,226 464 Total 4,836 3,230 Less accumulated depreciation (984 ) (646 ) Assets held for sale $ 3,852 $ 2,584 During the third quarter of 2015, we sold one site for $1.8 million , resulting in a gain of $1.3 million . In addition, we have divested certain assets acquired in the PMI acquisition through several transactions occurring throughout 2015. For the three and nine months ended September 30, 2015, total proceeds from these sales amounted to $0.9 million and $1.9 million , resulting in net gains of $0.4 million and $1.0 million , respectively. Subsequent to September 30, 2015 , additional sales were completed in October 2015, resulting in total proceeds of $1.2 million and net gains of $0.5 million . See Note 16 for discussion of sites acquired in the PMI acquisition that were converted to dealer-operated sites.

Inventories (Notes)

Inventories (Notes)	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
Inventories Disclosure	INVENTORIES Inventories consisted of the following (in thousands): September 30, December 31, 2015 2014 Convenience store merchandise $ 11,466 $ 6,829 Motor fuel 5,907 5,240 Inventories $ 17,373 $ 12,069

Property and Equipment (Notes)

Property and Equipment (Notes)	9 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Property and Equipment Disclosure	PROPERTY AND EQUIPMENT Property and equipment, net consisted of the following (in thousands): September 30, December 31, 2015 2014 Land $ 251,124 $ 153,181 Buildings and site improvements 317,628 176,839 Leasehold improvements 8,797 8,660 Equipment and other 138,184 111,285 Construction in progress 2,689 4,873 Property and equipment, at cost 718,422 454,838 Accumulated depreciation and amortization (86,176 ) (63,339 ) Property and equipment, net $ 632,246 $ 391,499

Intangible Assets Intangible As

Intangible Assets Intangible Assets (Notes)	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]	INTANGIBLE ASSETS Intangible assets consisted of the following (in thousands): September 30, 2015 December 31, 2014 Gross Amount Accumulated Amortization Net Carrying Amount Gross Amount Accumulated Amortization Net Carrying Amount Wholesale fuel supply agreements $ 57,826 $ (21,600 ) $ 36,226 $ 56,326 $ (15,915 ) $ 40,411 Wholesale fuel distribution rights 44,913 (8,010 ) 36,903 31,803 (4,860 ) 26,943 Trademarks 2,038 (718 ) 1,320 1,484 (433 ) 1,051 Covenant not to compete 4,231 (1,409 ) 2,822 2,951 (776 ) 2,175 Below market leases 11,151 (4,552 ) 6,599 10,161 (2,961 ) 7,200 Total intangible assets $ 120,159 $ (36,289 ) $ 83,870 $ 102,725 $ (24,945 ) $ 77,780 Under our wholesale fuel supply agreements, we sell motor fuel to sites controlled by third party dealers and do not collect rent for these sites. Our wholesale fuel distribution agreements allow us to sell motor fuel to third party lessee dealers, who pay us rent for the use of the sites. We collect a wholesale fuel margin for motor fuel sold through these agreements.

Goodwill (Notes)

Goodwill (Notes)	9 Months Ended
	Sep. 30, 2015
Goodwill [Abstract]
Goodwill Disclosure [Text Block]	GOODWILL Changes in goodwill during the nine months ended September 30, 2015 consisted of the following (in thousands): Wholesale Segment Retail Segment Consolidated Beginning balance $ 34,570 $ 5,758 $ 40,328 Acquisitions 20,509 19,350 39,859 Reassignment 5,631 (5,631 ) — Ending balance $ 60,710 $ 19,477 $ 80,187 As a result of converting retail sites acquired through the PMI and Erickson acquisitions from company-operated sites to dealer-operated sites and the resulting reduction in future cash flows in the Retail segment and the expected increase in future cash flows that will be received by the Wholesale segment subsequent to the date of conversion, $5.6 million of the goodwill originally assigned to the Retail segment was reassigned to the Wholesale segment.

Debt (Notes)

Debt (Notes)	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Debt Disclosure	DEBT Our balances for long-term debt and capital leases are as follows (in thousands): September 30, December 31, 2015 2014 Revolving credit facility 350,000 200,400 Financing obligation associated with Rocky Top acquisition 26,250 26,250 Note payable 890 929 Lease financing obligations 59,530 62,788 Total 436,670 290,367 Less current portion 8,276 29,083 Noncurrent portion $ 428,394 $ 261,284 Our revolving credit facility is secured by substantially all of the assets of CrossAmerica and its subsidiaries. Letters of credit outstanding at September 30, 2015 and December 31, 2014 totaled $15.9 million and $16.4 million , respectively. The amount of availability at September 30, 2015 under the revolving credit facility, after taking into account outstanding letters of credit and debt covenant constraints, was $125.4 million . In connection with future acquisitions, the revolving credit facility requires, among other things, that we have, after giving effect to such acquisition, at least $20.0 million of borrowing availability under the revolving credit facility and unrestricted cash on the balance sheet on the date of such acquisition. In connection with the Rocky Top acquisition that we completed on September 24, 2013, we entered into a lease for certain sites, which obligates CrossAmerica to purchase these sites, at the election of the lessor, either (a) in whole on or about August 1, 2015, or (b) in approximately equal parts over a 5 year period for an average of $5.3 million per year beginning in 2016. At December 31, 2014, CrossAmerica classified the entire balance of the financing obligation associated with the Rocky Top acquisition as current due to the possibility that CrossAmerica would be required to fund the obligation in 2015. In 2015, the sellers gave notice that the option of requiring a purchase of the sites on August 1, 2015 would not be exercised, and CrossAmerica reclassified $20.8 million to noncurrent in 2015. Financial Covenants and Interest Rate The Company’s revolving credit facility contains financial covenants consisting of a total leverage ratio (as defined in the Credit Agreement) for the most recently completed four fiscal quarters of less than or equal to 5.00 to 1.00 and a consolidated interest coverage ratio (as defined in the Credit Agreement) of greater than or equal to 2.75 to 1.00. As of September 30, 2015 , CrossAmerica was in compliance with these covenants. Outstanding borrowings under the revolving credit facility bear interest at the London Interbank Offered Rate plus a margin of 2.50% . Our borrowings had an interest rate of 2.70% as of September 30, 2015 .

Related-Party (Notes)

Related-Party (Notes)	9 Months Ended
	Sep. 30, 2015
Related Party Transactions [Abstract]
Related Party Disclosure	RELATED-PARTY TRANSACTIONS Transactions with CST Fuel Sales and Rental Income CrossAmerica sells motor fuel to CST under a master fuel distribution agreement and leases certain retail sites to CST under a master lease agreement having initial 10 -year terms. The fuel distribution agreement provides CrossAmerica with a fixed wholesale mark-up per gallon and the master lease agreement is a triple net lease. Revenues from fuel sales and rental income from CST were as follows (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Revenues from fuel sales to CST $ 37,242 $ — $ 106,916 $ — Rental income from CST 3,621 — 5,698 — Receivables from CST were $2.9 million and $3.2 million at September 30, 2015 and December 31, 2014 , respectively, related to these transactions. Purchase of CST Fuel Supply Equity Interests In January 2015 and again in July 2015, we closed on the purchase, from CST, of a 5% and 12.5% , respectively, limited partner equity interest in CST Fuel Supply for aggregate consideration of 4.8 million units and cash in the amount of $17.5 million . CrossAmerica accounts for the equity interest in the net income of CST Fuel Supply as “Income from CST Fuel Supply” on its statement of operations, which amounted to $4.2 million and $6.5 million for the three and nine months ended September 30, 2015 , respectively. See Note 2 for additional information. Transactions with DMS DMS is an entity affiliated with Joseph V. Topper, Jr., our former Chief Executive Officer and continuing member of the board of directors of the General Partner. DMS is an operator of convenience stores that purchases all of its motor fuel requirements from us on a wholesale basis. DMS also leases certain retail site real estate from us in accordance with a master lease agreement between DMS and CrossAmerica. Revenues from fuel sales and rental income from DMS were as follows (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Revenues from fuel sales to DMS $ 89,691 $ 191,886 $ 258,157 $ 576,783 Rental income from DMS $ 4,921 $ 5,032 $ 14,753 $ 15,544 Motor fuel is sold to DMS at our cost plus a fixed mark-up per gallon. Receivables from DMS totaled $10.0 million and $10.3 million at September 30, 2015 and December 31, 2014 , respectively. Omnibus Agreement and Management Fees In connection with our initial public offering on October 30, 2012 (the “IPO”), we entered into an Omnibus Agreement (the “Original Omnibus Agreement”) by and among CrossAmerica, the General Partner, DMI, DMS and, for limited purposes, Joseph V. Topper, Jr. CrossAmerica incurred $2.7 million and $6.1 million in management fees for the three and nine months ended September 30, 2014 , respectively, under the Original Omnibus Agreement classified as general and administrative expenses in the statement of operations. CrossAmerica incurred $3.6 million and $10.7 million in charges for the three and nine months ended September 30, 2015 , respectively, including incentive compensation costs and non-cash stock-based compensation expense under the Amended Omnibus Agreement. Amounts payable to CST related to these transactions were $5.7 million and $0.1 million at September 30, 2015 and December 31, 2014 , respectively. As approved by the independent conflicts committee of the General Partner and the executive committee of CST’s board of directors, CrossAmerica and CST mutually agreed to settle the second and third quarter 2015 amounts due under the terms of the Amended Omnibus Agreement in newly issued common units representing limited partner interests in CrossAmerica. As a result, in July 2015 and October 2015, CrossAmerica issued 145,056 and 114,256 limited partner units to CST valued at $4.3 million and $2.7 million for the second and third quarter 2015 charges, respectively. CST and CrossAmerica have the right to negotiate the amount of the management fee on an annual basis, or more often as circumstances require. Maintenance and Environmental Costs Certain maintenance and environmental monitoring and remediation activities are undertaken by a related party of Joseph V. Topper, Jr. as approved by the independent conflicts committee of the General Partner. CrossAmerica incurred $0.4 million and $0.4 million with this related party for the three months ended September 30, 2015 and 2014 and $1.1 million and $0.9 million for the nine months ended September 30, 2015 and 2014 , respectively. Aircraft Usage Costs From time to time, CrossAmerica uses aircraft owned by a group of individuals that includes Joseph V. Topper, Jr. and another member of the board of directors of the General Partner as previously approved in August 2013 by the independent conflicts committee of the General Partner. CrossAmerica incurred $0.1 million for the three months ended September 30, 2015 and 2014, respectively, and $0.2 million for the nine months ended September 30, 2015 and 2014, respectively, for the use of these aircrafts. Receivables from Zimri DM, LLC In connection with the purchase of PMI in May 2014, CrossAmerica divested the PMI lubricants business, which was subsequently purchased by a company (“Zimri”) affiliated with Joseph V. Topper, Jr. PMI provides certain services to Zimri pursuant to a transition services agreement. No amounts were outstanding at September 30, 2015 and the transition services agreement was terminated effective September 30, 2015 .

Commitments and Contingencies (

Commitments and Contingencies (Notes)	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES Litigation Matters We are from time to time party to various lawsuits, claims and other legal proceedings that arise in the ordinary course of business. These actions typically seek, among other things, compensation for alleged personal injury, breach of contract and/or property damages, environmental damages, employment-related claims and damages, punitive damages, civil penalties or other losses, or injunctive or declaratory relief. With respect to all such lawsuits, claims and proceedings, we record a reserve when it is probable that a liability has been incurred and the amount of loss can be reasonably estimated. In addition, we disclose matters for which management believes a material loss is at least reasonably possible. None of these proceedings, separately or in the aggregate, are expected to have a material adverse effect on our consolidated financial position, results of operations or cash flows. In all instances, management has assessed the matter based on current information and made a judgment concerning its potential outcome, giving due consideration to the nature of the claim, the amount and nature of damages sought and the probability of success. Management’s judgment may prove materially inaccurate, and such judgment is made subject to the known uncertainties of litigation. Environmental Matters Environmental liabilities related to the sites contributed to CrossAmerica in connection with the IPO have not been assigned to CrossAmerica, and are still the responsibility of the Predecessor Entities (see the Form 10-K for additional discussion of the Predecessor Entities). Under the Amended Omnibus Agreement, certain of the Predecessor Entities must indemnify CrossAmerica for any costs or expenses that it incurs for environmental liabilities and third-party claims, regardless of when a claim is made, that are based on environmental conditions in existence prior to the closing of the IPO for contributed sites. The Predecessor Entities’ environmental liabilities and corresponding indemnification assets had balances of $11.9 million and $10.1 million , respectively, at September 30, 2015 .

Fair Value Measurements (Notes)

Fair Value Measurements (Notes)	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements	FAIR VALUE MEASUREMENTS CrossAmerica measures and reports certain financial and non-financial assets and liabilities on a fair value basis. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). U.S. GAAP specifies a three-level hierarchy that is used when measuring and disclosing fair value. The fair value hierarchy gives the highest priority to quoted prices available in active markets (i.e., observable inputs) and the lowest priority to data lacking transparency (i.e., unobservable inputs). An instrument’s categorization within the fair value hierarchy is based on the lowest level of significant input to its valuation. The following is a description of the three hierarchy levels. Level 1—Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Active markets are considered to be those in which transactions for the assets or liabilities occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2—Quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability. This category includes quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in inactive markets. Level 3—Unobservable inputs are not corroborated by market data. This category is comprised of financial and non-financial assets and liabilities whose fair value is estimated based on internally developed models or methodologies using significant inputs that are generally less readily observable from objective sources. Transfers into or out of any hierarchy level are recognized at the end of the reporting period in which the transfers occurred. There were no transfers between any levels in 2015 or 2014 . As further discussed in Note 13 , CrossAmerica has accrued for unvested phantom units and vested and unvested profits interests as a liability and adjusts that liability on a recurring basis based on the market price of CrossAmerica’s common units each balance sheet date. Such fair value measurements are deemed Level 1 measurements. Financial Instruments The fair value of CrossAmerica’s accounts receivable, notes receivable, and accounts payable approximated their carrying values as of September 30, 2015 and December 31, 2014 due to the short-term maturity of these instruments. The fair value of the revolving credit facility approximated its carrying values of $350.0 million as of September 30, 2015 and $200.4 million as of December 31, 2014 , due to the frequency with which interest rates are reset.

Partners' Capital (Notes)

Partners' Capital (Notes)	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Partners' Capital	PARTNERS’ CAPITAL In January 2015, CrossAmerica issued 1,497,946 common units to a subsidiary of CST in connection with the acquisition of a 5% interest in CST Fuel Supply. See Notes 2 and 9 for additional information. In March 2015 , CrossAmerica issued 90,671 common units (net of units withheld for income taxes) as a result of the vesting of phantom units previously issued primarily to CST employees who provide services principally to CrossAmerica. See Note 13 for additional information. On June 19, 2015, CrossAmerica closed on the sale of 4.6 million common units for net proceeds of approximately $138.5 million . CrossAmerica used the net proceeds from this offering to reduce indebtedness outstanding under its revolving credit facility. On July 16, 2015, CrossAmerica closed on the sale of an additional 0.2 million common units for net proceeds of approximately $6.3 million in accordance with the underwriters’ option to purchase additional common units associated with the June offering. On July 1, 2015, CrossAmerica issued 3,303,208 common units to a subsidiary of CST in connection with the acquisition of a 12.5% additional equity interest in CST Fuel Supply. See Notes 2 and 9 for additional information. On July 1, 2015, CrossAmerica issued 338,098 common units to subsidiaries of CST in connection with the acquisition of real property at 29 NTIs. See Note 2 for additional information. On July 16, 2015, CrossAmerica issued 145,056 common units and on October 26, 2015, CrossAmerica issued 114,256 common units to a subsidiary of CST as payment for the amounts incurred for the three months ended June 30, 2015 and September 30, 2015 , respectively, under the terms of the Amended Omnibus Agreement. See Note 9 for additional information. Distributions Quarterly distribution activity was as follows: Quarter Ended Record Date Payment Date Cash Distribution (per unit) Cash Distribution (in millions) December 31, 2014 March 9, 2015 March 17, 2015 $ 0.5425 $ 13.3 March 31, 2015 June 15, 2015 June 19, 2015 $ 0.5475 $ 13.4 June 30, 2015 September 4, 2015 September 11, 2015 $ 0.5625 $ 18.6 September 30, 2015 November 18, 2015 November 25, 2015 $ 0.5775 $ 19.2 (a) (a) Calculated based on shares outstanding as of November 4, 2015. Common Unit Repurchase Program On November 2, 2015, the board of directors of CrossAmerica’s General Partner approved a common unit repurchase program under Rule 10b-18 of the Exchange Act authorizing CrossAmerica to repurchase up to an aggregate of $25 million of the common units representing limited partner interests in the Partnership. Under the program, CrossAmerica may make purchases in the open market after November 9, 2015 in accordance with Rule 10b-18, or in privately negotiated transactions, pursuant to a trading plan under Rule 10b5-1 of the Exchange Act or otherwise. Any purchases will be funded from available cash on hand. The common unit repurchase program does not require CrossAmerica to acquire any specific number of common units and may be suspended or terminated by CrossAmerica at any time without prior notice. The purchases will not be made from any officer, director or control person of CrossAmerica or CST.

Equity-Based Compensation (Note

Equity-Based Compensation (Notes)	9 Months Ended
	Sep. 30, 2015
Equity-Based Compensation [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	EQUITY-BASED COMPENSATION Overview We record equity-based compensation as a component of general and administrative expenses in the statements of operations. Compensation expense for the three months ended September 30, 2015 and 2014 was $0.4 million and $1.8 million , respectively. Compensation expense for the nine months ended September 30, 2015 and 2014 was $3.8 million and $3.9 million , respectively. Such amounts include the allocation of equity-based compensation expense from CST. During the nine months ended September 30, 2015 , we recognized $1.6 million of equity-based compensation expense related to equity-based awards granted to employees who were retirement eligible at the date of grant. CrossAmerica Equity-Based Awards Grants of equity-based awards occurred in the first nine months of 2015 and consisted of: Number of Securities Weighted-Avg Grant-Date Fair Value Phantom units 44,979 $ 33.28 Profits interests 34,728 $ 33.92 These awards were fully vested on the date of grant and related to our short term incentive plan, excluding 4,077 phantom units issued to our President and 5,088 phantom units issued to a newly hired individual, which vest in equal increments on the first, second and third anniversaries of the date of grant. Prior to 2015, issued awards generally vest in equal increments on the first, second and third anniversaries of their date of grant. It is the intent of CrossAmerica to settle the phantom units upon vesting by issuing common units and to settle the profits interests upon conversion by the grantee by issuing common units. However, the awards may be settled in cash at the discretion of the board of directors of the General Partner. Since CrossAmerica grants awards to employees of CST, and since the grants may be settled in cash, unvested phantom units and vested and unvested profits interests receive fair value variable accounting treatment. As such, they are measured at fair value at each balance sheet reporting date and the cumulative compensation cost recognized is classified as a liability, which is included in accrued expenses and other current liabilities on the consolidated balance sheet. The balance of the accrual at September 30, 2015 and December 31, 2014 totaled $2.3 million and $5.0 million , respectively. CST Awards Approximately 155,000 CST equity-based awards were granted to certain employees of CST for services rendered on behalf of CrossAmerica and $0.3 million and $2.0 million of expense associated with the awards was allocated to CrossAmerica under the Amended Omnibus Agreement for the three and nine months ended September 30, 2015 , respectively. Awards to Members of the Board of Directors In 2014, CrossAmerica granted 6,141 phantom units to the non-employee members of the board of directors of the General Partner as a portion of director compensation, which will vest on November 10, 2015 . The fair value of these awards at September 30, 2015 , including previously issued fully vested profits interests that have not been converted into common units, was $0.5 million . Compensation expense was not significant for the three and nine months ended September 30, 2015 and 2014 .

Net Income per Limited Partners

Net Income per Limited Partnership Unit (Notes)	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Net Income per Limited Partnership Unit Disclosure	NET INCOME PER LIMITED PARTNER UNIT Under the Amended and Restated Partnership Agreement of CrossAmerica (the “Partnership Agreement”), a subsidiary of CST, as the holder of CrossAmerica’s IDRs, has an interest in distributions from CrossAmerica that are increasing percentages starting at 15% of quarterly distributions out of the operating surplus (as defined in our Partnership Agreement) in excess of $0.5031 per limited partner unit. CrossAmerica’s undistributed net income is generally allocable pro rata to the common and subordinated unitholders, except where common unitholders have received cash distributions in excess of the subordinated unitholders. In that circumstance, net income is allocated to the common unitholders first in support of such excess cash distribution paid to them and the remainder of the net income is allocable pro rata to the common and subordinated unitholders. Losses are generally allocable pro rata to the common and subordinated unitholders in accordance with the Partnership Agreement unless the allocation of a loss would create or increase a deficit capital account balance for the limited partners, in which case the loss would be allocated to the General Partner. In addition to the common and subordinated units, CrossAmerica has identified the IDRs as participating securities and computes income per unit using the two-class method under which any excess of distributions declared over net income shall be allocated to the partners based on their respective sharing of income as specified in the Partnership Agreement. Net income per unit applicable to limited partners (including common and subordinated unitholders) is computed by dividing the limited partners’ interest in net income (loss), after deducting the IDRs, by the weighted-average number of outstanding common and subordinated units. The following table provides a reconciliation of net income (loss) and weighted-average units used in computing basic and diluted net income (loss) per limited partner unit for the following periods (in thousands, except unit and per unit amounts): Three Months Ended September 30, 2015 2014 Common Units Subordinated Units Common Units Subordinated Units Numerator: Distributions paid (a) $ 14,414 $ 4,233 $ 5,849 $ 3,931 Allocation of distributions in excess of net income (b) (6,896 ) (2,016 ) (3,370 ) (2,319 ) Limited partners’ interest in net income - basic 7,518 2,217 2,479 1,612 Adjustment for phantom units 6 — 1 — Limited partners’ interest in net income - diluted $ 7,524 $ 2,217 $ 2,480 $ 1,612 Denominator: Weighted average limited partnership units outstanding - basic 25,518,876 7,525,000 11,824,203 7,525,000 Adjustment for phantom units 49,919 — 9,895 — Weighted average limited partnership units outstanding - diluted 25,568,795 7,525,000 11,834,098 7,525,000 Net income per limited partnership unit - basic $ 0.29 $ 0.29 $ 0.21 $ 0.21 Net income per limited partnership unit - diluted $ 0.29 $ 0.29 $ 0.21 $ 0.21 (a) Distributions paid per unit were $0.5625 and $0.5225 during the three months ended September 30, 2015 and 2014 , respectively. Distributions paid per unit were $1.6525 and $1.5475 during the nine months ended September 30, 2015 and 2014 , respectively. (b) Allocation of distributions in excess of net income is based on a pro rata proportion to the common and subordinated units as outlined in the Partnership Agreement. Nine Months Ended September 30, 2015 2014 Common Units Subordinated Units Common Units Subordinated Units Numerator: Distributions paid (a) $ 32,926 $ 12,435 $ 17,323 $ 11,645 Allocation of distributions in excess of net income (b) (28,248 ) (10,679 ) (12,899 ) (8,720 ) Limited partners’ interest in net income - basic 4,678 1,756 4,424 2,925 Adjustment for phantom units 9 — 11 — Limited partners’ interest in net income - diluted $ 4,687 $ 1,756 $ 4,435 $ 2,925 Denominator: Weighted average limited partnership units outstanding - basic 20,043,565 7,525,000 11,380,612 7,525,000 Adjustment for phantom units 93,773 — 64,778 — Weighted average limited partnership units outstanding - diluted 20,137,338 7,525,000 11,445,390 7,525,000 Net income per limited partnership unit - basic $ 0.23 $ 0.23 $ 0.39 $ 0.39 Net income per limited partnership unit - diluted $ 0.23 $ 0.23 $ 0.39 $ 0.39 (a) Distributions paid per unit were $0.5625 and $0.5225 during the three months ended September 30, 2015 and 2014 , respectively. Distributions paid per unit were $1.6525 and $1.5475 during the nine months ended September 30, 2015 and 2014 , respectively. (b) Allocation of distributions in excess of net income is based on a pro rata proportion to the common and subordinated units as outlined in the Partnership Agreement.

Income Taxes (Notes)

Income Taxes (Notes)	9 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure	INCOME TAXES As a limited partnership, CrossAmerica is not subject to federal and state income taxes. Income tax attributable to CrossAmerica’s taxable income, which may differ significantly from income for financial statement purposes, is assessed at the individual level of the limited partner unit holders. CrossAmerica is subject to a statutory requirement that non-qualifying income, as defined by the Internal Revenue Code, cannot exceed 10% of total gross income for the calendar year. If non-qualifying income exceeds this statutory limit, CrossAmerica would be taxed as a corporation. The non-qualifying income did not exceed the statutory limit in any period. Certain activities that generate non-qualifying income are conducted through LGWS. Current and deferred income taxes are recognized on the earnings of the corporate subsidiaries. Deferred income tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and are measured using enacted tax rates. The Partnership’s tax benefit for the three months ended September 30, 2015 was $0.1 million on income before income taxes of $10.1 million . The Partnership’s tax benefit for the three months ended September 30, 2014 was $0.8 million on income before taxes of $3.4 million . The effective tax rate differs from the combined federal and state statutory rate because only the corporate operations are subject to income tax. The Partnership’s tax benefit for the nine months ended September 30, 2015 was $2.7 million on income before income taxes of $4.5 million . This benefit includes a decrease in the valuation allowance of $0.2 million . The Partnership’s tax benefit for the nine months ended September 30, 2014 was $4.6 million on income before taxes of $2.9 million . This benefit includes a decrease in the valuation allowance of $5.2 million . The effective tax rate differs from the combined federal and state statutory rate because only the taxable corporate subsidiaries are subject to income tax.

Segment Reporting (Notes)

Segment Reporting (Notes)	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Segment Information Disclosure	SEGMENT REPORTING CrossAmerica conducts its business in two segments: 1) the Wholesale segment and 2) the Retail segment, which includes the sale of convenience merchandise items, the retail sale of motor fuel at company-operated sites and the retail sale of motor fuels at sites operated by commission agents. A commission agent is a retail site where we retain title to the motor fuel inventory and sell it directly to our end user customers. At commission agent sites, we manage motor fuel inventory pricing and retain the gross profit on motor fuel sales. We pay a commission to the agent who operates the retail site. As part of our evaluation of strategic alternatives for our retail sites, we will from time to time convert company-owned convenience stores in our Retail segment to the lessee dealer class of trade in our Wholesale segment. Through September 30, 2015 , we have converted 72 company-operated convenience stores in our Retail segment to the lessee dealer class of trade in our Wholesale segment. As such, we no longer generate revenues from the retail sale of motor fuel or merchandise subsequent to the date of conversion. However, we continue to supply these sites with fuel on a wholesale basis based on the fuel supply contract with the dealer. Further, we continue to control the property and earn rental income under lease agreements with the lessee dealers under triple net leases. The lessee dealer owns all motor fuel and convenience merchandise and retains all gross profit on such operating activities. Unallocated costs consist primarily of general and administrative expenses and the elimination of the Retail segment’s intersegment cost of revenues from fuel sales against the Wholesale segment’s intersegment revenues from fuel sales. The profit in ending inventory generated by the intersegment fuel sales is also eliminated. Total assets by segment are not presented as the chief operating decision maker does not currently assess performance or allocate resources based on that data. The following table reflects activity related to our reportable segments (in thousands): Wholesale Retail Unallocated Consolidated Three Months Ended September 30, 2015: Revenues from fuel sales to external customers $ 402,285 $ 155,952 $ — $ 558,237 Intersegment revenues from fuel sales 113,246 — (113,246 ) — Revenues from food and merchandise sales — 51,659 — 51,659 Rent income 13,539 1,232 — 14,771 Other revenue 157 742 — 899 Total revenues $ 529,227 $ 209,585 $ (113,246 ) $ 625,566 Depreciation, amortization and accretion expense $ 9,059 $ 4,372 $ — $ 13,431 Operating income (loss) $ 21,949 $ 2,264 $ (9,383 ) $ 14,830 Total expenditures for long-lived assets (including acquisitions) $ 156,244 $ 32,568 $ — $ 188,812 Three Months Ended September 30, 2014: Revenues from fuel sales to external customers $ 634,400 $ 158,614 $ — $ 793,014 Intersegment revenues from fuel sales 32,434 — (32,434 ) — Revenues from food and merchandise sales — 23,606 — 23,606 Rent income 9,529 1,300 — 10,829 Other revenue (61 ) 372 — 311 Total revenues $ 676,302 $ 183,892 $ (32,434 ) $ 827,760 Depreciation, amortization and accretion expense $ 6,860 $ 1,509 $ — $ 8,369 Operating income (loss) $ 15,529 $ (129 ) $ (6,970 ) $ 8,430 Total expenditures for long-lived assets (including acquisitions) $ 1,923 $ 73,592 $ — $ 75,515 Wholesale Retail Unallocated Consolidated Nine Months Ended September 30, 2015: Revenues from fuel sales to external customers $ 1,178,396 $ 409,352 $ — $ 1,587,748 Intersegment revenues from fuel sales 289,780 — (289,780 ) — Revenues from food and merchandise sales — 121,508 — 121,508 Rent income 34,763 3,660 — 38,423 Other revenue 1,062 2,042 — 3,104 Total revenues $ 1,504,001 $ 536,562 $ (289,780 ) $ 1,750,783 Depreciation, amortization and accretion expense $ 25,504 $ 10,840 $ — $ 36,344 Operating income (loss) $ 42,878 $ 4,436 $ (29,243 ) $ 18,071 Total expenditures for long-lived assets (including acquisitions) $ 213,795 $ 103,513 $ — $ 317,308 Nine Months Ended September 30, 2014: Revenues from fuel sales to external customers $ 1,673,914 $ 329,145 $ — $ 2,003,059 Intersegment revenues from fuel sales 159,077 — (159,077 ) — Revenues from food and merchandise sales — 37,509 — 37,509 Rent income 28,856 3,431 — 32,287 Other revenue 380 391 — 771 Total revenues $ 1,862,227 $ 370,476 $ (159,077 ) $ 2,073,626 Depreciation, amortization and accretion expense $ 18,629 $ 2,976 $ — $ 21,605 Operating income (loss) $ 38,125 $ (389 ) $ (22,246 ) $ 15,490 Total expenditures for long-lived assets (including acquisitions) $ 73,382 $ 45,156 $ — $ 118,538

Supplemental Cash Flow Informat

Supplemental Cash Flow Information (Notes)	9 Months Ended
	Sep. 30, 2015
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	SUPPLEMENTAL CASH FLOW INFORMATION In order to determine net cash provided by operating activities, net income is adjusted by, among other things, changes in current assets and current liabilities as follows (in thousands): Nine Months Ended September 30, 2015 2014 Decrease (increase): Accounts receivable $ (1,979 ) $ (5,701 ) Accounts receivable from related parties 5,460 (2,358 ) Inventories 8,223 954 Other current assets 609 (1,565 ) Other assets 584 (2,006 ) Increase (decrease): Accounts payable (407 ) (12,254 ) Motor fuel taxes payable (397 ) 2,254 Accrued expenses and other current liabilities (5,608 ) 50 Other long-term liabilities 444 62 Changes in working capital, net of acquisitions $ 6,929 $ (20,564 ) The above changes in current assets and current liabilities may differ from changes between amounts reflected in the applicable balance sheets for the respective periods due to acquisitions. Supplemental disclosure of cash flow information (in thousands): Nine Months Ended September 30, 2015 2014 Cash paid for interest $ 12,604 $ 10,798 Cash paid for income taxes $ 970 $ 556 Supplemental schedule of non-cash investing and financing activities (in thousands): Nine Months Ended September 30, 2015 2014 Issuance of common units upon vesting of incentive awards $ 3,102 $ 2,616 Sale of property and equipment in Section 1031 like-kind exchange transaction $ — $ (4,670 ) Acquisition of property through foreclosure on note receivable $ 930 $ — Terminated capital lease obligations $ (1,333 ) $ (1,359 ) Management fee settled in common units $ 4,352 $ — Units issued to CST as consideration for the NTIs and the equity interest in CST Fuel Supply $ 163,292 $ —

Termination Benefits Terminatio

Termination Benefits Termination Benefits (Notes)	9 Months Ended
	Sep. 30, 2015
Termination Benefits [Abstract]
Postemployment Benefits Disclosure [Text Block]	TERMINATION BENEFITS As a result of the continued integration of certain processes and systems for our recently acquired businesses, CrossAmerica committed to a workforce reduction affecting certain employees in our Retail segment and is recognizing $2.6 million of estimated cost of severance and other benefits ratably over the required service period. At December 31, 2014 , we had a $2.4 million accrual for severance and benefit costs related to certain officers who terminated their employment, which is recorded in “general and administrative” expenses on the consolidated statements of operations. A rollforward of the liability for severance and other termination benefits is as follows (in thousands): Balance at December 31, 2014 $ 2,357 Provision for termination benefits (included in general and administrative expenses) 1,654 Termination benefits paid (2,395 ) Balance at September 30, 2015 $ 1,616

Description of Business, Conc24

Description of Business, Concentration Risk and Other Disclosures Significant Policies (Policies)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Reclassification, Policy [Policy Text Block]	Reclassifications The statement of operations was revised from the presentation included in our Form 10-K to conform to that presented in CST’s Annual Report on Form 10-K for the year ended December 31, 2014 filed by CST. As a result, certain reclassifications were made to prior period amounts to conform to the current year presentation. These reclassifications had no impact on net income or equity for any periods.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results and outcomes could differ from those estimates and assumptions. On an ongoing basis, management reviews its estimates based on currently available information. Changes in facts and circumstances could result in revised estimates and assumptions.
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Pronouncements In September 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-16- Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments, which eliminate the requirement to retrospectively account for adjustments made to provisional amounts recognized in a business combination. The guidance is to be applied on a prospective basis to adjustments to provisional amounts that occur after the effective date. This guidance is effective January 1, 2016, with early adoption permitted for financial statements that have not yet been made available for issuance. The Partnership has elected early adoption of the updated accounting standard, noting that although management has made adjustments to provisional amounts recognized in prior business combinations, those adjustments have not been material and would not have resulted in retrospective application. As such, early adoption of this guidance does not have a significant impact on the financial statements. In April 2015, the FASB issued ASU 2015-06— Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions , which requires that for purposes of calculating historical earnings per unit under the two-class method, the earnings (losses) of a transferred business before the date of a dropdown transaction should be allocated entirely to the general partner. This guidance is effective January 1, 2016. Early adoption is permitted. The guidance is to be applied on a retrospective basis for all financial statements presented. Management is currently evaluating this new guidance, including how it will apply the guidance at the date of adoption. In April 2015, the FASB issued ASU 2015-03— Interest-Imputation of Interest (Subtopic 835-30) , which requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. This guidance is effective January 1, 2016. Early adoption is permitted. The guidance is to be applied on a retrospective basis, wherein the balance sheet of each individual period presented should be adjusted to reflect the period-specific effects of applying the new guidance. If the guidance were applicable at September 30, 2015 , other noncurrent assets and long-term debt would be lower by $5.8 million . In May 2014, the FASB issued ASU 2014-09— Revenue from Contracts with Customers (Topic 606) , which results in comprehensive new revenue accounting guidance, requires enhanced disclosures to help users of financial statements better understand the nature, amount, timing, and uncertainty of revenue that is recognized, and develops a common revenue standard under U.S. GAAP and International Financial Reporting Standards. Specifically, the core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods and services. With the issuance of ASU 2015-14, which deferred the effective date by one year, this guidance is effective January 1, 2018. Early adoption is permitted, but no earlier than January 1, 2017. The guidance can be applied either retrospectively to each prior reporting period presented, or as a cumulative-effect adjustment as of the date of adoption. Management is currently evaluating this new guidance, including how it will apply the guidance at the date of adoption. Certain other new financial accounting pronouncements have become effective for our financial statements and the adoption of these pronouncements will not affect our financial position or results of operations, nor will they require any additional disclosures.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration Risk DMS is an operator of retail sites that purchases a significant portion of its motor fuel requirements from us on a wholesale basis and then re-sells motor fuel on a retail basis. DMS also leases real estate from us. The financial results of DMS are not consolidated with ours. For the three and nine months ended September 30, 2015 , CrossAmerica distributed approximately 17% of its total wholesale distribution volumes to DMS and DMS accounted for approximately 33% and 38% of our rental income, respectively. For more information regarding transactions with DMS, see Note 9 . For the nine months ended September 30, 2015 , CrossAmerica’s wholesale business purchased approximately 29% , 26% and 24% of its motor fuel from ExxonMobil Corporation, BP and Motiva Enterprises LLC, respectively. No other fuel suppliers accounted for 10% or more of CrossAmerica’s fuel purchases in the first nine months of 2015 . As of November 4, 2015 , CrossAmerica’s total equity interest in CST Fuel Supply is 17.5% . Valero Energy Corporation (“Valero”) supplied substantially all of the motor fuel purchased by CST Fuel Supply for resale to CST’s U.S. Retail segment during 2015. During the three and nine months ended September 30, 2015 , CST Fuel Supply purchased $1.0 billion and $3.0 billion , respectively, of motor fuel from Valero. The store personnel at the convenience stores we acquired from Petroleum Marketers Incorporated (“PMI”) were employees of Pinehurst Services LLC (“Pinehurst”) through September 30, 2015 to which we paid a management fee pursuant to the terms of an employee staffing agreement. The employee staffing agreement with PMI was terminated on October 1, 2015, at which time all of the aforementioned PMI employees became our employees.

Acquisitions Acquisitions (Tabl

Acquisitions Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2015
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Information [Table Text Block]	Our pro forma results, giving effect to the Erickson and One Stop acquisitions and assuming an acquisition date of January 1, 2014 , would have been (in thousands, except per unit amounts): Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Total revenues $ 625,566 $ 983,750 $ 1,873,536 $ 2,525,409 Net income (loss) $ 10,184 $ 2,911 $ 5,970 $ 1,034 Net income (loss) per limited partnership unit $ 0.29 $ 0.15 $ 0.19 $ 0.05
Landmark Industries Stores
Business Acquisition [Line Items]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	The following table summarizes the preliminary fair values of the assets acquired at the acquisition date (in thousands): Property and equipment $ 24,977 Other assets 4,053 Goodwill 12,179 Total consideration $ 41,209
Erickson
Business Acquisition [Line Items]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in thousands): Current assets (excluding inventories) $ 4,202 Inventories 8,484 Property and equipment 75,028 Intangible assets 14,010 Goodwill 27,352 Current liabilities (19,736 ) Deferred tax liabilities (24,935 ) Asset retirement obligations (2,204 ) Other liabilities (273 ) Total consideration, net of cash acquired $ 81,928
One Stop
Business Acquisition [Line Items]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in thousands): Current assets (excluding inventories) $ 4,321 Inventories 5,043 Property and equipment 38,110 Intangible assets 3,890 Goodwill 272 Other assets 132 Current liabilities (6,800 ) Other liabilities (328 ) Total consideration, net of cash acquired $ 44,640

Assets Held for Sale (Tables)

Assets Held for Sale (Tables)	9 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment Assets Held-for-sale Disclosure [Abstract]
Assets Held for Sale	Assets held for sale (at cost) were as follows (in thousands): September 30, December 31, 2015 2014 Land $ 2,221 $ 1,984 Buildings and improvements 1,389 782 Equipment and other 1,226 464 Total 4,836 3,230 Less accumulated depreciation (984 ) (646 ) Assets held for sale $ 3,852 $ 2,584

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventories consisted of the following (in thousands): September 30, December 31, 2015 2014 Convenience store merchandise $ 11,466 $ 6,829 Motor fuel 5,907 5,240 Inventories $ 17,373 $ 12,069

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment, net consisted of the following (in thousands): September 30, December 31, 2015 2014 Land $ 251,124 $ 153,181 Buildings and site improvements 317,628 176,839 Leasehold improvements 8,797 8,660 Equipment and other 138,184 111,285 Construction in progress 2,689 4,873 Property and equipment, at cost 718,422 454,838 Accumulated depreciation and amortization (86,176 ) (63,339 ) Property and equipment, net $ 632,246 $ 391,499

Intangible Assets Intangible 29

Intangible Assets Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Intangible assets consisted of the following (in thousands): September 30, 2015 December 31, 2014 Gross Amount Accumulated Amortization Net Carrying Amount Gross Amount Accumulated Amortization Net Carrying Amount Wholesale fuel supply agreements $ 57,826 $ (21,600 ) $ 36,226 $ 56,326 $ (15,915 ) $ 40,411 Wholesale fuel distribution rights 44,913 (8,010 ) 36,903 31,803 (4,860 ) 26,943 Trademarks 2,038 (718 ) 1,320 1,484 (433 ) 1,051 Covenant not to compete 4,231 (1,409 ) 2,822 2,951 (776 ) 2,175 Below market leases 11,151 (4,552 ) 6,599 10,161 (2,961 ) 7,200 Total intangible assets $ 120,159 $ (36,289 ) $ 83,870 $ 102,725 $ (24,945 ) $ 77,780

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Sep. 30, 2015
Goodwill [Abstract]
Schedule of Goodwill [Table Text Block]	Changes in goodwill during the nine months ended September 30, 2015 consisted of the following (in thousands): Wholesale Segment Retail Segment Consolidated Beginning balance $ 34,570 $ 5,758 $ 40,328 Acquisitions 20,509 19,350 39,859 Reassignment 5,631 (5,631 ) — Ending balance $ 60,710 $ 19,477 $ 80,187

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Summary of Debt Outstanding	Our balances for long-term debt and capital leases are as follows (in thousands): September 30, December 31, 2015 2014 Revolving credit facility 350,000 200,400 Financing obligation associated with Rocky Top acquisition 26,250 26,250 Note payable 890 929 Lease financing obligations 59,530 62,788 Total 436,670 290,367 Less current portion 8,276 29,083 Noncurrent portion $ 428,394 $ 261,284

Related-Party (Tables)

Related-Party (Tables)	9 Months Ended
	Sep. 30, 2015
CST Brands Inc.
Related Party Transaction [Line Items]
Summary of Revenues from Related Parties	Revenues from fuel sales and rental income from CST were as follows (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Revenues from fuel sales to CST $ 37,242 $ — $ 106,916 $ — Rental income from CST 3,621 — 5,698 —
Lehigh Gas Ohio LLC
Related Party Transaction [Line Items]
Summary of Revenues from Related Parties	Revenues from fuel sales and rental income from DMS were as follows (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Revenues from fuel sales to DMS $ 89,691 $ 191,886 $ 258,157 $ 576,783 Rental income from DMS $ 4,921 $ 5,032 $ 14,753 $ 15,544

Partners' Capital Quarterly dis

Partners' Capital Quarterly distribution activity (Tables)	9 Months Ended
	Sep. 30, 2015
Quarterly distribution activity [Abstract]
Dividends Declared [Table Text Block]	Quarterly distribution activity was as follows: Quarter Ended Record Date Payment Date Cash Distribution (per unit) Cash Distribution (in millions) December 31, 2014 March 9, 2015 March 17, 2015 $ 0.5425 $ 13.3 March 31, 2015 June 15, 2015 June 19, 2015 $ 0.5475 $ 13.4 June 30, 2015 September 4, 2015 September 11, 2015 $ 0.5625 $ 18.6 September 30, 2015 November 18, 2015 November 25, 2015 $ 0.5775 $ 19.2 (a) (a) Calculated based on shares outstanding as of November 4, 2015.

Equity-Based Compensation (Tabl

Equity-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2015
Equity-Based Compensation [Abstract]
Schedule of Share-based Compensation, Nonemployee Director Stock Award Plan, Activity [Table Text Block]	Grants of equity-based awards occurred in the first nine months of 2015 and consisted of: Number of Securities Weighted-Avg Grant-Date Fair Value Phantom units 44,979 $ 33.28 Profits interests 34,728 $ 33.92

Net Income per Limited Partne35

Net Income per Limited Partnership Unit (Tables)	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Schedule of Reconciliation of Net Income and Allocation of Net Income to Limited Partners' Interest for Purposes of Computing Net Income per Limited Partner Unit	The following table provides a reconciliation of net income (loss) and weighted-average units used in computing basic and diluted net income (loss) per limited partner unit for the following periods (in thousands, except unit and per unit amounts): Three Months Ended September 30, 2015 2014 Common Units Subordinated Units Common Units Subordinated Units Numerator: Distributions paid (a) $ 14,414 $ 4,233 $ 5,849 $ 3,931 Allocation of distributions in excess of net income (b) (6,896 ) (2,016 ) (3,370 ) (2,319 ) Limited partners’ interest in net income - basic 7,518 2,217 2,479 1,612 Adjustment for phantom units 6 — 1 — Limited partners’ interest in net income - diluted $ 7,524 $ 2,217 $ 2,480 $ 1,612 Denominator: Weighted average limited partnership units outstanding - basic 25,518,876 7,525,000 11,824,203 7,525,000 Adjustment for phantom units 49,919 — 9,895 — Weighted average limited partnership units outstanding - diluted 25,568,795 7,525,000 11,834,098 7,525,000 Net income per limited partnership unit - basic $ 0.29 $ 0.29 $ 0.21 $ 0.21 Net income per limited partnership unit - diluted $ 0.29 $ 0.29 $ 0.21 $ 0.21 (a) Distributions paid per unit were $0.5625 and $0.5225 during the three months ended September 30, 2015 and 2014 , respectively. Distributions paid per unit were $1.6525 and $1.5475 during the nine months ended September 30, 2015 and 2014 , respectively. (b) Allocation of distributions in excess of net income is based on a pro rata proportion to the common and subordinated units as outlined in the Partnership Agreement. Nine Months Ended September 30, 2015 2014 Common Units Subordinated Units Common Units Subordinated Units Numerator: Distributions paid (a) $ 32,926 $ 12,435 $ 17,323 $ 11,645 Allocation of distributions in excess of net income (b) (28,248 ) (10,679 ) (12,899 ) (8,720 ) Limited partners’ interest in net income - basic 4,678 1,756 4,424 2,925 Adjustment for phantom units 9 — 11 — Limited partners’ interest in net income - diluted $ 4,687 $ 1,756 $ 4,435 $ 2,925 Denominator: Weighted average limited partnership units outstanding - basic 20,043,565 7,525,000 11,380,612 7,525,000 Adjustment for phantom units 93,773 — 64,778 — Weighted average limited partnership units outstanding - diluted 20,137,338 7,525,000 11,445,390 7,525,000 Net income per limited partnership unit - basic $ 0.23 $ 0.23 $ 0.39 $ 0.39 Net income per limited partnership unit - diluted $ 0.23 $ 0.23 $ 0.39 $ 0.39 (a) Distributions paid per unit were $0.5625 and $0.5225 during the three months ended September 30, 2015 and 2014 , respectively. Distributions paid per unit were $1.6525 and $1.5475 during the nine months ended September 30, 2015 and 2014 , respectively. (b) Allocation of distributions in excess of net income is based on a pro rata proportion to the common and subordinated units as outlined in the Partnership Agreement.

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	The following table reflects activity related to our reportable segments (in thousands): Wholesale Retail Unallocated Consolidated Three Months Ended September 30, 2015: Revenues from fuel sales to external customers $ 402,285 $ 155,952 $ — $ 558,237 Intersegment revenues from fuel sales 113,246 — (113,246 ) — Revenues from food and merchandise sales — 51,659 — 51,659 Rent income 13,539 1,232 — 14,771 Other revenue 157 742 — 899 Total revenues $ 529,227 $ 209,585 $ (113,246 ) $ 625,566 Depreciation, amortization and accretion expense $ 9,059 $ 4,372 $ — $ 13,431 Operating income (loss) $ 21,949 $ 2,264 $ (9,383 ) $ 14,830 Total expenditures for long-lived assets (including acquisitions) $ 156,244 $ 32,568 $ — $ 188,812 Three Months Ended September 30, 2014: Revenues from fuel sales to external customers $ 634,400 $ 158,614 $ — $ 793,014 Intersegment revenues from fuel sales 32,434 — (32,434 ) — Revenues from food and merchandise sales — 23,606 — 23,606 Rent income 9,529 1,300 — 10,829 Other revenue (61 ) 372 — 311 Total revenues $ 676,302 $ 183,892 $ (32,434 ) $ 827,760 Depreciation, amortization and accretion expense $ 6,860 $ 1,509 $ — $ 8,369 Operating income (loss) $ 15,529 $ (129 ) $ (6,970 ) $ 8,430 Total expenditures for long-lived assets (including acquisitions) $ 1,923 $ 73,592 $ — $ 75,515 Wholesale Retail Unallocated Consolidated Nine Months Ended September 30, 2015: Revenues from fuel sales to external customers $ 1,178,396 $ 409,352 $ — $ 1,587,748 Intersegment revenues from fuel sales 289,780 — (289,780 ) — Revenues from food and merchandise sales — 121,508 — 121,508 Rent income 34,763 3,660 — 38,423 Other revenue 1,062 2,042 — 3,104 Total revenues $ 1,504,001 $ 536,562 $ (289,780 ) $ 1,750,783 Depreciation, amortization and accretion expense $ 25,504 $ 10,840 $ — $ 36,344 Operating income (loss) $ 42,878 $ 4,436 $ (29,243 ) $ 18,071 Total expenditures for long-lived assets (including acquisitions) $ 213,795 $ 103,513 $ — $ 317,308 Nine Months Ended September 30, 2014: Revenues from fuel sales to external customers $ 1,673,914 $ 329,145 $ — $ 2,003,059 Intersegment revenues from fuel sales 159,077 — (159,077 ) — Revenues from food and merchandise sales — 37,509 — 37,509 Rent income 28,856 3,431 — 32,287 Other revenue 380 391 — 771 Total revenues $ 1,862,227 $ 370,476 $ (159,077 ) $ 2,073,626 Depreciation, amortization and accretion expense $ 18,629 $ 2,976 $ — $ 21,605 Operating income (loss) $ 38,125 $ (389 ) $ (22,246 ) $ 15,490 Total expenditures for long-lived assets (including acquisitions) $ 73,382 $ 45,156 $ — $ 118,538

Supplemental Cash Flow Inform37

Supplemental Cash Flow Information (Tables)	9 Months Ended
	Sep. 30, 2015
Supplemental Cash Flow Elements [Abstract]
Cash Flow, Operating Capital [Table Text Block]	In order to determine net cash provided by operating activities, net income is adjusted by, among other things, changes in current assets and current liabilities as follows (in thousands): Nine Months Ended September 30, 2015 2014 Decrease (increase): Accounts receivable $ (1,979 ) $ (5,701 ) Accounts receivable from related parties 5,460 (2,358 ) Inventories 8,223 954 Other current assets 609 (1,565 ) Other assets 584 (2,006 ) Increase (decrease): Accounts payable (407 ) (12,254 ) Motor fuel taxes payable (397 ) 2,254 Accrued expenses and other current liabilities (5,608 ) 50 Other long-term liabilities 444 62 Changes in working capital, net of acquisitions $ 6,929 $ (20,564 )
Schedule of Supplemental Cash Flow Information	Supplemental schedule of non-cash investing and financing activities (in thousands): Nine Months Ended September 30, 2015 2014 Issuance of common units upon vesting of incentive awards $ 3,102 $ 2,616 Sale of property and equipment in Section 1031 like-kind exchange transaction $ — $ (4,670 ) Acquisition of property through foreclosure on note receivable $ 930 $ — Terminated capital lease obligations $ (1,333 ) $ (1,359 ) Management fee settled in common units $ 4,352 $ — Units issued to CST as consideration for the NTIs and the equity interest in CST Fuel Supply $ 163,292 $ — Supplemental disclosure of cash flow information (in thousands): Nine Months Ended September 30, 2015 2014 Cash paid for interest $ 12,604 $ 10,798 Cash paid for income taxes $ 970 $ 556

Termination Benefits Terminat38

Termination Benefits Termination Benefits (Tables)	9 Months Ended
	Sep. 30, 2015
Termination Benefits [Abstract]
Schedule of Expected Benefit Payments [Table Text Block]	A rollforward of the liability for severance and other termination benefits is as follows (in thousands): Balance at December 31, 2014 $ 2,357 Provision for termination benefits (included in general and administrative expenses) 1,654 Termination benefits paid (2,395 ) Balance at September 30, 2015 $ 1,616

Description of Business, Conc39

Description of Business, Concentration Risk and Other Disclosures - Description of Business Narrative (Details) - USD ($) $ in Millions	Jul. 01, 2015	Nov. 04, 2015	Jan. 31, 2015	Sep. 30, 2015	Sep. 30, 2015
Organization And Basis Of Presentation [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					$ 5.8
Partnership Interest
Organization And Basis Of Presentation [Line Items]
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest	12.50%		5.00%	12.50%
Subsequent Event
Organization And Basis Of Presentation [Line Items]
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest		17.70%
Subsequent Event | Partnership Interest
Organization And Basis Of Presentation [Line Items]
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest		17.50%

Description of Business, Conc40

Description of Business, Concentration Risk and Other Disclosures - Concentration Risk Narrative (Details) $ in Billions	1 Months Ended	3 Months Ended	9 Months Ended
	Nov. 04, 2015	Sep. 30, 2015USD ($)	Sep. 30, 2015USD ($)
Concentration Risk [Line Items]
Concentration Risk, Percentage			10.00%
Concentration Risk, Exceed Threshold			0
Fuel Costs		$ 1	$ 3
ExxonMobil
Concentration Risk [Line Items]
Concentration Risk, Supplier Percentage			29.00%
BP Products
Concentration Risk [Line Items]
Concentration Risk, Supplier Percentage			26.00%
Motiva Enterprises
Concentration Risk [Line Items]
Concentration Risk, Supplier Percentage			24.00%
Lehigh Gas Ohio LLC | Wholesale Distribution Volumes
Concentration Risk [Line Items]
Concentration Risk, Percentage		17.00%	17.00%
Lehigh Gas Ohio LLC | Rental Income
Concentration Risk [Line Items]
Concentration Risk, Percentage		33.00%	38.00%
Subsequent Event
Concentration Risk [Line Items]
Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest	17.50%

Acquisitions - Fuel Drop and NT

Acquisitions - Fuel Drop and NTI Purchase Narrative (Details)	Jul. 01, 2015USD ($)shares	Jul. 31, 2015USD ($)shares	Jan. 31, 2015USD ($)shares	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)shares	Sep. 30, 2014USD ($)
Business Acquisition [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares			1,497,946			4,800,000
Business Combination, Consideration Transferred, Other				$ 17,500,000
Lease Rate						7.50%
Revenues				$ 625,566,000	$ 827,760,000	$ 1,750,783,000	$ 2,073,626,000
Partnership Interest
Business Acquisition [Line Items]
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest	12.50%		5.00%	12.50%
Purchase of NTIs from CST
Business Acquisition [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares		300,000
Business Combination, Consideration Transferred		$ 134,000,000
Number of Stores	29
Payments to Acquire Productive Assets		$ 124,400,000
Lease Rate		7.50%
Revenues				$ 2,500,000		$ 0
CST Fuel Supply
Business Acquisition [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares	3,303,208		1,500,000
Business Combination, Consideration Transferred		$ 110,900,000	$ 60,000,000
Business Combination, Consideration Transferred, Other		17,500,000
Excess Of Purchase Price Over Book Value Of Assets		170,000,000
Contract Margin		$ 0.05
Net Assets	$ 0
Fuel distribution				473,800,000		1,400,000,000
CST Fuel Supply | Partnership Interest
Business Acquisition [Line Items]
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest		12.50%	5.00%

Acquisitions - Acquisition of E

Acquisitions - Acquisition of Entities Narrative (Details)	1 Months Ended		3 Months Ended		9 Months Ended
	Jul. 31, 2015USD ($)	Feb. 28, 2015USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Feb. 17, 2015USD ($)	Jan. 01, 2015
Business Acquisition [Line Items]
Lease Rate					7.50%
Revenues			$ 625,566,000	$ 827,760,000	$ 1,750,783,000	$ 2,073,626,000
Goodwill, Transfers					5,600,000
Landmark Industries Stores
Business Acquisition [Line Items]
Number of Stores								22
Business Combination, Consideration Transferred					41,200,000
Contract Margin					$ 0.05
Property and Equipment, Useful Life					20 years
Revenues			17,800,000		$ 49,500,000
Erickson
Business Acquisition [Line Items]
Number of Stores							64
Revenues			70,400,000		171,600,000
Total consideration, net of cash acquired			81,928,000		81,928,000		$ 81,900,000
Cash Acquired from Acquisition		$ 3,000,000
Goodwill, Transfers					1,200,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities Noncurrent			2,700,000
One Stop
Business Acquisition [Line Items]
Business Combination, Consideration Transferred	$ 44,600,000
Revenues			$ 35,000,000		$ 35,000,000
Total consideration, net of cash acquired	$ 44,640,000
Finite-Lived Intangible Asset, Useful Life	10 years
Number Of Wholesale Fuel Supply Purchase Agreement Acquired	9
Wholesale Fuel Distribution Rights | Erickson
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life					10 years
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles							$ 11,700,000
Wholesale Fuel Distribution Rights | One Stop
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	10 years
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 1,400,000
Wholesale Fuel Supply Agreements | One Stop
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 1,500,000
Building | Erickson
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life					15 years
Building | One Stop
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	20 years
Maximum | Equipment | Erickson
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life					10 years
Maximum | Equipment | One Stop
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	10 years
Minimum | Equipment | Erickson
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life					5 years
Minimum | Equipment | One Stop
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	7 years
Wholesale
Business Acquisition [Line Items]
Number of Stores			72		72
Goodwill, Acquired During Period					$ 20,509,000
Goodwill, Transfers					5,631,000
Wholesale | Erickson
Business Acquisition [Line Items]
Goodwill, Acquired During Period					8,200,000
Retail
Business Acquisition [Line Items]
Goodwill, Acquired During Period					19,350,000
Goodwill, Transfers					(5,631,000)
Retail | Erickson
Business Acquisition [Line Items]
Goodwill, Acquired During Period					$ 19,100,000
Company Operated Retail Site | One Stop
Business Acquisition [Line Items]
Number of Stores	41
Commission Agent Site | One Stop
Business Acquisition [Line Items]
Number of Stores	4
Quick Service Restaurant | One Stop
Business Acquisition [Line Items]
Number of Stores	1

Acquisitions Acquisitions - Fai

Acquisitions Acquisitions - Fair Value of Assets Acquired - Landmark Industries Stores (Details) - Landmark Industries Stores $ in Thousands	Sep. 30, 2015USD ($)
Business Acquisition [Line Items]
Property and Equipment	$ 24,977
Other Assets	4,053
Goodwill	12,179
Total consideration	$ 41,209

Acquisitions Acquisitions - F44

Acquisitions Acquisitions - Fair Value of Assets and Liabilities Acquired - Erickson (Details) - Erickson - USD ($) $ in Thousands	Sep. 30, 2015	Feb. 17, 2015
Business Acquisition [Line Items]
Current assets (excluding inventories)	$ 4,202
Inventories	8,484
Property and Equipment	75,028
Intangibles	14,010
Goodwill	27,352
Current liabilities	(19,736)
Deferred tax liabilities	(24,935)
Asset retirement obligations	(2,204)
Other liabilities	(273)
Total consideration, net of cash acquired	$ 81,928	$ 81,900

Acquisitions Acquisition - Fair

Acquisitions Acquisition - Fair Value of Assets Acquired - One Stop (Details) - One Stop $ in Thousands	Jul. 31, 2015USD ($)
Business Acquisition [Line Items]
Business Combination, Contingent Consideration, Asset, Current	$ 4,321
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory	5,043
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	38,110
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill	3,890
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets	272
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities	132
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities Noncurrent	(6,800)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Asset Retirement Obligations	(328)
Total consideration, net of cash acquired	$ 44,640

Acquisitions Acquisitions - Pro

Acquisitions Acquisitions - Pro Forma Transactions Occurred - Erickson and One Stop (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2014
Business Acquisition [Line Items]
Total revenues	$ 983,750	$ 2,525,409
Net income	$ 2,911	$ 1,034
Net Income (Loss), Per Outstanding General Partnership Unit, Net of Tax	$ 0.15	$ 0.05
One Stop
Business Acquisition [Line Items]
Total revenues	$ 625,566	$ 1,873,536
Net income	$ 10,184	$ 5,970
Net Income (Loss), Per Outstanding General Partnership Unit, Net of Tax	$ 0.29	$ 0.19

Assets Held for Sale - Narrativ

Assets Held for Sale - Narrative (Details) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	Oct. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Dec. 31, 2014
Long Lived Assets Held-for-sale [Line Items]
Gain (Loss) on Disposition of Assets		$ 1,907	$ (49)	$ 2,359	$ 1,484
Assets Held-for-sale
Long Lived Assets Held-for-sale [Line Items]
Number of Stores		6		6		5
Assets Of Disposal Group Including Discontinued Operation Number Of Sites Sold		1
Business Combination, Consideration Transferred		$ 1,800
Gain (Loss) on Disposition of Assets		1,300
Certain assets acquired through the PMI acquisition | Assets Held-for-sale
Long Lived Assets Held-for-sale [Line Items]
Business Combination, Consideration Transferred		900		$ 1,900
Gain (Loss) on Disposition of Assets		$ 400		$ 1,000
Subsequent Event | Certain assets acquired through the PMI acquisition | Assets Held-for-sale
Long Lived Assets Held-for-sale [Line Items]
Business Combination, Consideration Transferred	$ 1,200
Gain (Loss) on Disposition of Assets	$ 500

- Schedule of Assets Held for S

- Schedule of Assets Held for Sale (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Long Lived Assets Held-for-sale [Line Items]
Land	$ 251,124	$ 153,181
Buildings and improvements	317,628	176,839
Equipment and other	138,184	111,285
Total	718,422	454,838
Less accumulated depreciation	86,176	63,339
Assets held for sale	632,246	391,499
Assets Held-for-sale
Long Lived Assets Held-for-sale [Line Items]
Land	2,221	1,984
Buildings and improvements	1,389	782
Equipment and other	1,226	464
Total	4,836	3,230
Less accumulated depreciation	984	646
Assets held for sale	$ 3,852	$ 2,584

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Convenience store merchandise	$ 11,466	$ 6,829
Motor fuel	5,907	5,240
Inventories	$ 17,373	$ 12,069

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Land	$ 251,124	$ 153,181
Retail site buildings	317,628	176,839
Leasehold improvements	8,797	8,660
Equipment and other	138,184	111,285
Construction in progress	2,689	4,873
Property and equipment, at cost	718,422	454,838
Accumulated depreciation and amortization	(86,176)	(63,339)
Property and equipment, net	$ 632,246	$ 391,499

Intangible Assets Schedule of I

Intangible Assets Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 120,159	$ 102,725
Finite-Lived Intangible Assets, Accumulated Amortization	(36,289)	(24,945)
Intangible assets, net	83,870	77,780
Wholesale Fuel Supply Agreements
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	57,826	56,326
Finite-Lived Intangible Assets, Accumulated Amortization	(21,600)	(15,915)
Intangible assets, net	36,226	40,411
Wholesale Fuel Distribution Rights
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	44,913	31,803
Finite-Lived Intangible Assets, Accumulated Amortization	(8,010)	(4,860)
Intangible assets, net	36,903	26,943
Trademarks
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	2,038	1,484
Finite-Lived Intangible Assets, Accumulated Amortization	(718)	(433)
Intangible assets, net	1,320	1,051
Covenant Not To Compete
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	4,231	2,951
Finite-Lived Intangible Assets, Accumulated Amortization	(1,409)	(776)
Intangible assets, net	2,822	2,175
Below Market Lease
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	11,151	10,161
Finite-Lived Intangible Assets, Accumulated Amortization	(4,552)	(2,961)
Intangible assets, net	$ 6,599	$ 7,200

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Goodwill [Line Items]
Goodwill	$ 80,187	$ 40,328
Goodwill, Transfers	5,600
Wholesale
Goodwill [Line Items]
Goodwill	60,710	34,570
Goodwill, Acquired During Period	20,509
Goodwill, Transfers	5,631
Retail
Goodwill [Line Items]
Goodwill	19,477	5,758
Goodwill, Acquired During Period	19,350
Goodwill, Transfers	(5,631)
Consolidated Entities
Goodwill [Line Items]
Goodwill	80,187	$ 40,328
Goodwill, Acquired During Period	39,859
Goodwill, Transfers	$ 0

Debt Debt - Narrative (Details)

Debt Debt - Narrative (Details) $ in Millions	9 Months Ended
	Sep. 30, 2015USD ($)	Dec. 31, 2014USD ($)
Debt Instrument [Line Items]
Letters of Credit Outstanding, Amount	$ 15.9	$ 16.4
Line of Credit Facility, Remaining Borrowing Capacity	$ 125.4
Debt Instrument, Term	5 years
Rocky Top And Affiliates
Debt Instrument [Line Items]
Long-term Debt, Current Maturities	$ 20.8
Amount due each of the next five years
Debt Instrument [Line Items]
Purchase Obligation	$ 5.3
CrossAmerica | Base Rate | Notes Payable to Banks
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.50%
Revolving Credit Facility
Debt Instrument [Line Items]
Revolving Credit Facility Financial Covenants Combined Leverage Ratio	5
Line Of Credit Facility Financial Covenants Combined Interest Charge Coverage Ratio	2.75
Revolving Credit Facility | CrossAmerica
Debt Instrument [Line Items]
Line of Credit Facility, Interest Rate at Period End	2.70%
Minimum
Debt Instrument [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity	$ 20

- Long-Term Debt (Details)

- Long-Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Debt Disclosure [Abstract]
Revolving credit facility	$ 350,000	$ 200,400
Financing obligation associated with Rocky Top acquisition	26,250	26,250
Notes payable	890	929
Lease financing obligations	59,530	62,788
Total	436,670	290,367
Less current portion	8,276	29,083
Noncurrent portion	$ 428,394	$ 261,284

Related Party - Narrative (Deta

Related Party - Narrative (Details) - USD ($) $ in Thousands	Oct. 26, 2015	Jul. 16, 2015	Jul. 01, 2015	Jun. 19, 2015	Nov. 04, 2015	Jul. 31, 2015	Jan. 31, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Related Party Transaction [Line Items]
Lessor Leasing Arrangements, Operating Leases, Term of Contract										10 years
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares							1,497,946			4,800,000
Business Combination, Consideration Transferred, Other								$ 17,500
Share-based Goods and Nonemployee Services Transaction, Quantity of Securities Issued		145,056
Partners' Capital Account, Units, Sold in Public Offering		200,000		4,600,000
Share-based Goods and Nonemployee Services Transaction, Value						$ 4,300
Cost of Services, Environmental Remediation								400	$ 400	$ 1,100	$ 900
Income from CST Fuel Supply equity								4,198	0	6,473	0
CST Brands Inc.
Related Party Transaction [Line Items]
Accounts Receivable, Related Parties												$ 3,200
CrossAmerica
Related Party Transaction [Line Items]
Accounts Payable, Related Parties								2,900		2,900
Lehigh Gas Ohio LLC
Related Party Transaction [Line Items]
Accounts Receivable, Related Parties								10,000		10,000		10,300
Amended and Restated Omnibus Agreement
Related Party Transaction [Line Items]
Management Fee Expense									2,700		6,100
Management Fees Revenue								3,600		10,700
Management Fee Payable								5,700		5,700		$ (100)
Topper And Entities
Related Party Transaction [Line Items]
Aircraft Rental and Landing Fees								$ 100	$ 100	$ 200	$ 200
Subsequent Event
Related Party Transaction [Line Items]
Partners' Capital Account, Units, Sold in Public Offering	114,256
Share-based Goods and Nonemployee Services Transaction, Value	$ 2,700
Partnership Interest
Related Party Transaction [Line Items]
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest			12.50%				5.00%	12.50%
Partnership Interest | Subsequent Event
Related Party Transaction [Line Items]
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest					17.50%

Related-Party Transactions Rela

Related-Party Transactions Related Party Transactions - CST (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Related Party Transaction [Line Items]
Revenues from fuel sales to CST	$ 126,932	$ 216,417	$ 365,072	$ 651,801
Fuel Sales And Transportation | CST Brands Inc.
Related Party Transaction [Line Items]
Revenues from fuel sales to CST	37,242	0	106,916	0
Other Income | CST Brands Inc.
Related Party Transaction [Line Items]
Rental income from CST	$ 3,621	$ 0	$ 5,698	$ 0

Related-Party Transactions Re57

Related-Party Transactions Related Party Transactions - DMS (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Related Party Transaction [Line Items]
Revenues from fuel sales to CST	$ 126,932	$ 216,417	$ 365,072	$ 651,801
Lehigh Gas Ohio LLC
Related Party Transaction [Line Items]
Revenues from fuel sales to CST	89,691	191,886	258,157	576,783
Rental income from related parties	$ 4,921	$ 5,032	$ 14,753	$ 15,544

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Details) - Predecessor [Member] $ in Millions	Sep. 30, 2015USD ($)
Entity Information [Line Items]
Accrued Environmental Loss Contingencies, Noncurrent	$ 11.9
Other Assets	$ 10.1

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Revolving credit facility	$ 350,000	$ 200,400

Partners' Capital - Narrative (

Partners' Capital - Narrative (Details) $ in Thousands	Oct. 26, 2015shares	Jul. 16, 2015USD ($)shares	Jul. 01, 2015shares	Jun. 19, 2015USD ($)shares	Nov. 04, 2015	Mar. 31, 2015shares	Jan. 31, 2015shares	Sep. 30, 2015	Sep. 30, 2015USD ($)shares	Sep. 30, 2014USD ($)
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares							1,497,946		4,800,000
Partners' Capital Common Units Issued						90,671
Partners' Capital Account, Units, Sold in Public Offering		200,000		4,600,000
Proceeds from Issuance of Common Limited Partners Units | $		$ 6,300		$ 138,500					$ 144,873	$ 135,032
Share-based Goods and Nonemployee Services Transaction, Quantity of Securities Issued		145,056
Partnership Interest
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest			12.50%				5.00%	12.50%
Purchase of NTIs from CST
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares			338,098
Number of Stores								29	29
Subsequent Event
Partners' Capital Account, Units, Sold in Public Offering	114,256
Subsequent Event | Partnership Interest
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest					17.50%

Partners' Capital CrossAmerica

Partners' Capital CrossAmerica Distributions (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended	3 Months Ended
	Nov. 04, 2015	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015
Distributions
Record Date			Sep. 4, 2015	Jun. 15, 2015	Mar. 9, 2015
Payment Date			Sep. 11, 2015	Jun. 19, 2015	Mar. 17, 2015
Cash Distribution (per unit)			$ 0.5625	$ 0.5475	$ 0.5425
Cash Distribution (in millions)			$ 18.6	$ 13.4	$ 13.3
Subsequent Event
Distributions
Record Date	Nov. 18, 2015
Payment Date	Nov. 25, 2015
Cash Distribution (per unit)	$ 0.5775
Cash Distribution (in millions)		$ 19.2

Equity-Based Compensation - Nar

Equity-Based Compensation - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation Expense - Phantom Units	$ 400	$ 1,800	$ 3,800	$ 3,900
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value			1,600
Accrued Share-Based Compensation Cost	2,300		$ 2,300		$ 5,000
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period			155,000
Equity-based employee and director compensation expense			$ 3,840	$ 3,875
Members Of Board Of Directors | Phantom Share Units (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grants in Period - Phantom Units			6,141
Fair Value - Phantom Units			$ 500
Amended and Restated Omnibus Agreement
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based employee and director compensation expense	$ 300		$ 2,000
President
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			4,077
Management
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			5,088

Equity-Based Compensation - Gra

Equity-Based Compensation - Grants of equity-based awards (Details)	9 Months Ended
	Sep. 30, 2015$ / sharesshares
Phantom Share Units (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized | shares	44,979
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 33.28
Profits Interests [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized | shares	34,728
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 33.92

Net Income per Limited Partne64

Net Income per Limited Partnership Unit - Narrative (Details)	9 Months Ended
	Sep. 30, 2015$ / shares
Equity Method Investments and Joint Ventures [Abstract]
General Partner Incentive Percentage Of Limited Partner Distribution	15.00%
General Partner Incentive Threshold From Limited Partner Distribution Per Unit	$ 0.5031

- Schedule of Reconciliation of

- Schedule of Reconciliation of Net Income and Allocation of Net Income to Limited Partners' Interest for Purposes of Computing Net Income per Limited Partner Unit (Details) - USD ($)		3 Months Ended		9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Denominator:
Weighted average limited partnership units outstanding-basic		25,518,876	11,824,203	20,043,565	11,380,612
Distribution per common and subordinated units		$ 0.5625	$ 0.5225	$ 1.6525	$ 1.5475
Common Units
Numerator:
Distributions paid	[1]	14,414,000	5,849,000	32,926,000	17,323,000
Allocation of distributions in excess of net income	[2]	(6,896,000)	(3,370,000)	(28,248,000)	(12,899,000)
Limited partners' interest in net income (loss) -basic		7,518,000	2,479,000	4,678,000	4,424,000
Adjustment for phantom units		6,000	1,000	9,000	11,000
Limited partners' interest in net income (loss) -diluted		$ 7,524,000	$ 2,480,000	$ 4,687,000	$ 4,435,000
Denominator:
Weighted average limited partnership units outstanding-basic		25,518,876	11,824,203	20,043,565	11,380,612
Adjustment for phantom units		49,919	9,895	93,773	64,778
Weighted average limited partnership units outstanding-diluted		25,568,795	11,834,098	20,137,338	11,445,390
Net income per limited partnership unit-basic		$ 0.29	$ 0.21	$ 0.23	$ 0.39
Net income per limited partnership unit-diluted		$ 0.29	$ 0.21	$ 0.23	$ 0.39
Subordinated Units
Numerator:
Distributions paid	[1]	$ 4,233,000	$ 3,931,000	$ 12,435,000	$ 11,645,000
Allocation of distributions in excess of net income	[2]	(2,016,000)	(2,319,000)	(10,679,000)	(8,720,000)
Limited partners' interest in net income (loss) -basic		2,217,000	1,612,000	1,756,000	2,925,000
Adjustment for phantom units		0	0	0	0
Limited partners' interest in net income (loss) -diluted		$ 2,217,000	$ 1,612,000	$ 1,756,000	$ 2,925,000
Denominator:
Weighted average limited partnership units outstanding-basic		7,525,000	7,525,000	7,525,000	7,525,000
Adjustment for phantom units		0	0	0	0
Weighted average limited partnership units outstanding-diluted		7,525,000	7,525,000	7,525,000	7,525,000
Net income per limited partnership unit-basic		$ 0.29	$ 0.21	$ 0.23	$ 0.39
Net income per limited partnership unit-diluted		$ 0.29	$ 0.21	$ 0.23	$ 0.39
Quarterly
Denominator:
Distribution per common and subordinated units		$ 0.5625	$ 0.5225	$ 1.6525	$ 1.5475
[1]	(a)Distributions paid per unit were $0.5625 and $0.5225 during the three months ended September 30, 2015 and 2014, respectively. Distributions paid per unit were $1.6525 and $1.5475 during the nine months ended September 30, 2015 and 2014, respectively.
[2]	(b)Allocation of distributions in excess of net income is based on a pro rata proportion to the common and subordinated units as outlined in the Partnership Agreement.

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Tax Disclosure [Abstract]
Income Tax Expense (Benefit)	$ (134)	$ (803)	$ (2,722)	$ (4,579)
Income (Loss) from Continuing Operations before Income Taxes, Domestic	10,050	$ 3,360	4,519	$ 2,904
Valuation Allowances and Reserves, Deductions			200
Deferred Tax Assets, Valuation Allowance	$ 5,200		$ 5,200

Segment Reporting - Narrative (

Segment Reporting - Narrative (Details)	9 Months Ended
	Sep. 30, 2015
Segment Reporting Information [Line Items]
Number of Reportable Segments	2
Wholesale
Segment Reporting Information [Line Items]
Number of Stores	72

- Reportable Segments (Details)

- Reportable Segments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Segment Reporting Information [Line Items]
Revenues from fuel sales to external customers	$ 558,237	$ 793,014	$ 1,587,748	$ 2,003,059
Intersegment revenues from fuel sales	0	0	0	0
Revenues from food and merchandise sales	51,659	23,606	121,508	37,509
Rent income	14,771	10,829	38,423	32,287
Other revenue	899	311	3,104	771
Total revenues	625,566	827,760	1,750,783	2,073,626
Depreciation, amortization and accretion expense	13,431	8,369	36,344	21,605
Operating income (loss)	14,830	8,430	18,071	15,490
Total expenditures for long-lived assets (including acquisitions)	188,812	75,515	317,308	118,538
Wholesale
Segment Reporting Information [Line Items]
Revenues from fuel sales to external customers	402,285	634,400	1,178,396	1,673,914
Intersegment revenues from fuel sales	113,246	32,434	289,780	159,077
Revenues from food and merchandise sales	0	0	0	0
Rent income	13,539	9,529	34,763	28,856
Other revenue	157	(61)	1,062	380
Total revenues	529,227	676,302	1,504,001	1,862,227
Depreciation, amortization and accretion expense	9,059	6,860	25,504	18,629
Operating income (loss)	21,949	15,529	42,878	38,125
Total expenditures for long-lived assets (including acquisitions)	156,244	1,923	213,795	73,382
Retail
Segment Reporting Information [Line Items]
Revenues from fuel sales to external customers	155,952	158,614	409,352	329,145
Intersegment revenues from fuel sales	0	0	0	0
Revenues from food and merchandise sales	51,659	23,606	121,508	37,509
Rent income	1,232	1,300	3,660	3,431
Other revenue	742	372	2,042	391
Total revenues	209,585	183,892	536,562	370,476
Depreciation, amortization and accretion expense	4,372	1,509	10,840	2,976
Operating income (loss)	2,264	(129)	4,436	(389)
Total expenditures for long-lived assets (including acquisitions)	32,568	73,592	103,513	45,156
Unallocated [Member]
Segment Reporting Information [Line Items]
Revenues from fuel sales to external customers	0	0	0	0
Intersegment revenues from fuel sales	(113,246)	(32,434)	(289,780)	(159,077)
Revenues from food and merchandise sales	0	0	0	0
Rent income	0	0	0	0
Other revenue	0	0	0	0
Total revenues	(113,246)	(32,434)	(289,780)	(159,077)
Depreciation, amortization and accretion expense	0	0	0	0
Operating income (loss)	(9,383)	(6,970)	(29,243)	(22,246)
Total expenditures for long-lived assets (including acquisitions)	$ 0	$ 0	$ 0	$ 0

- Changes in Current Assets and

- Changes in Current Assets and Liabilities (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Decrease (increase) in Operating Assets:
Accounts receivable	$ (1,979)	$ (5,701)
Accounts receivable from related parties	5,460	(2,358)
Inventories	8,223	954
Other current assets	609	(1,565)
Other assets	584	(2,006)
Increase (Decrease) in Operating Liabilities:
Accounts payable	(407)	(12,254)
Motor fuel taxes payable	(397)	2,254
Accrued expenses and other current liabilities	(5,608)	50
Other long-term Liabilities	444	62
Changes in working capital	$ 6,929	$ (20,564)

Supplemental Cash Flow Inform70

Supplemental Cash Flow Information - Supplemental Disclosure of Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Supplemental Cash Flow Information [Abstract]
Cash paid for interest	$ 12,604	$ 10,798
Cash paid for income taxes	$ 970	$ 556

Supplemental Cash Flow Inform71

Supplemental Cash Flow Information - Non-cash Investing and Financing Activities (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Supplemental Cash Flow Information [Abstract]
Issuance of common units upon vesting of incentive awards	$ 3,102	$ 2,616
Sale of property and equipment in Section 1031 like-kind exchange transaction	0	(4,670)
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Cost Expensed	930	0
Terminated capital lease obligations	(1,333)	(1,359)
Share-based Goods and Nonemployee Services Transaction, Stockholders' Equity	4,352	0
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	$ 163,292	$ 0

Termination Benefits - Narrativ

Termination Benefits - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Termination Benefits [Abstract]
Deferred Compensation Liability, Current	$ 2,600
Postemployment Benefits Liability	$ 1,616	$ 2,357

Termination Benefits Terminat73

Termination Benefits Termination Benefits (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2015USD ($)
Termination Benefits [Abstract]
Balance at December 31, 2014	$ 2,357
Provision for termination benefits (included in general and administrative expenses)	1,654
Termination benefits paid	(2,395)
Balance at December 31, 2015	$ 1,616