Sunoco (SUN) 10-Q 11 May 20 2020 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2020	May 07, 2020
Document Information [Line Items]
Document Transition Report	false
Document Quarterly Report	true
Entity Registrant Name	SUNOCO LP
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Shell Company	false
Entity Central Index Key	0001552275
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Mar. 31, 2020
Entity File Number	001-35653
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Amendment Flag	false
Title of 12(b) Security	Common Units Representing Limited Partner Interests
Entity Emerging Growth Company	false
Entity Small Business	false
Trading Symbol	SUN
Security Exchange Name	NYSE
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	30-0740483
Entity Address, Address Line One	8111 Westchester Drive
Entity Address, Address Line Two	Suite 400
Entity Address, City or Town	Dallas
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75225
City Area Code	214
Local Phone Number	981-0700
Common Units [Member]
Document Information [Line Items]
Entity Partnership Units Outstanding		83,030,290
Common Class C [Member]
Document Information [Line Items]
Entity Partnership Units Outstanding		16,410,780

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 31	$ 21
Accounts receivable, net	162	399
Receivables from affiliates	11	12
Inventories, net	182	419
Other current assets	83	73
Total current assets	469	924
Total property and equipment	2,170	2,134
Accumulated depreciation	(720)	(692)
Property and equipment, net	1,450	1,442
Other assets:
Finance Lease, Right-of-Use Asset	27	29
Operating lease right-of-use assets, net	537	533
Goodwill	1,555	1,555
Intangible assets	905	906
Accumulated amortization	(274)	(260)
Intangible assets, net	631	646
Other noncurrent assets	173	188
Investment in unconsolidated affiliate	135	121
Total assets	4,977	5,438
Current liabilities:
Accounts payable	162	445
Accounts payable to affiliates	27	49
Accrued expenses and other current liabilities	171	219
Operating lease current liabilities	20	20
Current maturities of long-term debt	12	11
Total current liabilities	392	744
Operating lease noncurrent liabilities	535	530
Revolving line of credit	265	162
Long-term debt, net	2,896	2,898
Advances from affiliates	139	140
Deferred Income Tax Liabilities, Net	109	109
Other noncurrent liabilities	95	97
Total liabilities	4,431	4,680
Commitments and contingencies (Note 10)
Equity:
Total equity	546	758
Total liabilities and equity	4,977	5,438
Common Units [Member]
Equity:
Total equity	546	758
Class C Units [Member]
Equity:
Total equity	$ 0	$ 0

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - shares	Mar. 31, 2020	Dec. 31, 2019
Common Units [Member]
Equity:
Limited Partners' Capital Account, Units Issued	83,017,163
Limited Partners' Capital Account, Units Outstanding	83,017,163	82,985,941
Class C Units - Held by Subsidiary [Member]
Equity:
Limited Partners' Capital Account, Units Issued	16,410,780	16,410,780
Limited Partners' Capital Account, Units Outstanding	16,410,780	16,410,780

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenues:
Revenues	$ 3,272	$ 3,692
Cost of sales and operating expenses:
Cost of sales	3,164	3,322
General and administrative	34	27
Other operating	95	84
Lease expense	14	14
Loss on disposal of assets and impairment charges	2	48
Depreciation, amortization and accretion	45	45
Total cost of sales and operating expenses	3,354	3,540
Operating income (loss)	(82)	152
Interest expense, net	(44)	(42)
Other income (expense), net	0	(3)
Equity in earnings of unconsolidated affiliate	1	0
Income (loss) before income taxes	(125)	107
Income tax expense (benefit)	3	(2)
Net income (loss) and comprehensive income (loss)	$ (128)	$ 109
Net income (loss) per common unit:
Common units - basic	$ (1.78)	$ 1.08
Common units - diluted	$ (1.78)	$ 1.07
Weighted average common units outstanding:
Common units - basic	83,013,768	82,711,188
Common units - diluted	83,013,768	83,380,167
Cash distributions per unit	$ 0.8255	$ 0.8255
Common Units [Member]
Weighted average common units outstanding:
Common units - basic	83,013,768	82,711,188
Common units - diluted	83,013,768	83,380,167
Motor Fuel Sales [Member]
Revenues:
Revenues	$ 3,166	$ 3,583
Non Motor Fuel Sales [Member]
Revenues:
Revenues	71	74
Lease Income [Member]
Revenues:
Revenues	$ 35	$ 35

Consolidated Statement of Equit

Consolidated Statement of Equity $ in Millions	USD ($)
Beginning balance at Dec. 31, 2018	$ 784
Cash distribution to unitholders	(87)
Unit-based compensation	3
Partnership net income (loss)	109
Ending balance at Mar. 31, 2019	809
Beginning balance at Dec. 31, 2019	758
Cash distribution to unitholders	(88)
Unit-based compensation	4
Partnership net income (loss)	(128)
Ending balance at Mar. 31, 2020	$ 546

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Other Noncash Income (Expense)	$ 0	$ 3
Proceeds from Equity Method Investment, Distribution, Return of Capital	3	0
Cash flows from operating activities:
Net income (loss)	(128)	109
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, amortization and accretion	45	45
Amortization of deferred financing fees	2	1
Loss on disposal of assets and impairment charges	2	48
Non-cash unit-based compensation expense	4	3
Deferred income tax	(1)	13
Inventory valuation adjustment	227	(93)
Equity in earnings of unconsolidated affiliate	(1)	0
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable	237	(116)
Receivables from affiliates	1	35
Inventories	10	67
Other assets	0	9
Accounts payable	(282)	74
Accounts payable to affiliates	(33)	(62)
Accrued expenses and other current liabilities	(48)	(73)
Other noncurrent liabilities	(1)	0
Net cash provided by operating activities	38	37
Cash flows from investing activities:
Capital expenditures	(41)	(26)
Proceeds from disposal of property and equipment	2	6
Net cash used in investing activities	(40)	(25)
Cash flows from financing activities:
Proceeds from issuance of long-term debt	0	600
Payments on long-term debt	(3)	(2)
Revolver borrowings	453	693
Revolver repayments	(350)	(1,243)
Loan origination costs	0	(6)
Advances from (to) affiliates	(4)	0
Distributions to unitholders	(88)	(87)
Net cash provided by (used in) financing activities	12	(45)
Net increase (decrease) in cash and cash equivalents	10	(33)
Cash and cash equivalents at beginning of period	21	56
Cash and cash equivalents at end of period	31	23
Noncash Investing and Financing Items [Abstract]
Change in note payable to affiliate	10	0
Superior Plus Corporation [Member]
Cash flows from investing activities:
Payments to Acquire Businesses, Gross	$ 0	$ (5)

Organization and Principles of

Organization and Principles of Consolidation	3 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Principles of Consolidation	Organization and Principles of Consolidation As used in this document, the terms “Partnership,” “SUN,” “we,” “us,” and “our” should be understood to refer to Sunoco LP and our consolidated subsidiaries, unless the context clearly indicates otherwise. We are a Delaware master limited partnership. We are managed by our general partner, Sunoco GP LLC (“General Partner”), which is owned by Energy Transfer Operating, L.P. (“ETO”), a consolidated subsidiary of Energy Transfer LP (“ET”). As of March 31, 2020 , ETO and its subsidiaries owned 100% of the membership interests in our General Partner, all of our incentive distribution rights (“IDRs”) and approximately 34.3% of our common units, which constitutes a 28.6% limited partner interest in us. The consolidated financial statements are composed of Sunoco LP, a publicly traded Delaware limited partnership, and our wholly‑owned subsidiaries. Our primary operations are conducted by the following consolidated subsidiaries: • Sunoco, LLC (“Sunoco LLC”), a Delaware limited liability company, primarily distributes motor fuel in 30 states throughout the East Coast, Midwest, South Central and Southeast regions of the United States. Sunoco LLC also processes transmix and distributes refined product through its terminals in Alabama, Texas, Arkansas and New York. • Sunoco Retail LLC (“Sunoco Retail”), a Pennsylvania limited liability company, owns and operates retail stores that sell motor fuel and merchandise primarily in New Jersey. • Aloha Petroleum LLC, a Delaware limited liability company, distributes motor fuel and operates terminal facilities on the Hawaiian Islands. • Aloha Petroleum, Ltd. (“Aloha”), a Hawaii corporation, owns and operates retail stores on the Hawaiian Islands. All significant intercompany accounts and transactions have been eliminated in consolidation. Certain items have been reclassified for presentation purposes to conform to the accounting policies of the consolidated entity. These reclassifications had no material impact on income (loss) from operations, net income (loss) and comprehensive income (loss), the balance sheets or statements of cash flows.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	Summary of Significant Accounting Policies Interim Financial Statements The accompanying interim consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”). Pursuant to Regulation S-X, certain information and disclosures normally included in the annual financial statements have been condensed or omitted. The interim consolidated financial statements and notes included herein should be read in conjunction with the consolidated financial statements and notes included in our Annual Report on Form 10-K for the year ended December 31, 2019 filed with the SEC on February 21, 2020. Significant Accounting Policies As of March 31, 2020 , the only change in the Partnership's significant accounting policies from those described in the Annual Report on Form 10-K for the year ended December 31, 2019 filed with the SEC on February 21, 2020, was the adoption of Accounting Standards Update (“ASU”) No. 2016-13, Financial Instruments - Credit Losses (Topic 326) Measurement of Credit Losses on Financial Instruments , described below under Recently Adopted Accounting Pronouncement . Motor Fuel and Sales Taxes For bulk sales, certain motor fuel and sales taxes are collected from customers and remitted to governmental agencies either directly by the Partnership or through suppliers. The Partnership’s accounting policy for direct sales to dealer and commercial customers is to exclude the collected motor fuel tax from sales and cost of sales. For other locations where the Partnership holds inventory, including commission agent arrangements and Partnership-operated retail locations, motor fuel sales and motor fuel cost of sales include motor fuel taxes. Such amounts were $80 million and $94 million for the three months ended March 31, 2020 and 2019 , respectively. Merchandise sales and cost of merchandise sales are reported net of sales tax in the accompanying consolidated statements of operations and comprehensive income (loss). Recently Adopted Accounting Pronouncement In June 2016, the Financial Accounting Standards Board issued ASU 2016-13 "Financial Instruments - Credit Losses (Topic 326) Measurement of Credit Losses on Financial Instruments." ASU 2016-13 requires an entity to utilize a new impairment model known as the current expected credit loss ("CECL") model to estimate its lifetime "expected credit loss" and record an allowance that, when deducted from the amortized cost basis of the financial asset, presents the net amount expected to be collected on the financial asset. The CECL model is expected to result in more timely recognition of credit losses. The Partnership adopted ASU 2016-13 on January 1, 2020. The impact of the adoption was not material; however, due to the global economic impacts of COVID-19, the Partnership recorded $16 million of current expected credit losses for the three months ended March 31, 2020 .

Accounts Receivable, net

Accounts Receivable, net	3 Months Ended
	Mar. 31, 2020
Accounts Receivable, after Allowance for Credit Loss [Abstract]
Accounts Receivable, net	Accounts Receivable, net Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The Partnership maintains allowances for expected credit losses. Following the adoption of ASU 2016-13, the allowances are based on the best estimate of the amount of expected credit losses in existing accounts receivable. The Partnership determines the allowances based on historical write-off experience by industry, economic data and current expectations of future credit losses. The Partnership reviews the allowances for expected credit losses quarterly. Accounts receivable, net, consisted of the following: March 31, December 31, (in millions) Accounts receivable, trade $ 126 $ 337 Credit card receivables 14 29 Vendor receivables for rebates and branding 22 19 Other receivables 18 16 Allowance for expected credit losses (18 ) (2 ) Accounts receivable, net $ 162 $ 399

Inventories, net

Inventories, net	3 Months Ended
	Mar. 31, 2020
Inventory Disclosure [Abstract]
Inventories, net	Inventories, net Due to changes in fuel prices, we recorded a inventory adjustment on the value of fuel inventory of $227 million at March 31, 2020. Inventories, net, consisted of the following: March 31, December 31, (in millions) Fuel $ 174 $ 412 Other 8 7 Inventories, net $ 182 $ 419

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	3 Months Ended
	Mar. 31, 2020
Accrued Expenses And Other Current Liabilities [Abstract]
Accrued Expenses and Other Current Liabilities	Accrued Expenses and Other Current Liabilities Current accrued expenses and other current liabilities consisted of the following: March 31, December 31, (in millions) Wage and other employee-related accrued expenses $ 18 $ 32 Accrued tax expense 27 42 Accrued insurance 27 27 Accrued interest expense 38 57 Dealer deposits 22 23 Accrued environmental expense 6 6 Other 33 32 Total $ 171 $ 219

Long-Term Debt

Long-Term Debt	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Long-term debt consisted of the following: March 31, December 31, (in millions) Sale leaseback financing obligation $ 101 $ 103 2018 Revolver 265 162 4.875% Senior Notes Due 2023 1,000 1,000 5.500% Senior Notes Due 2026 800 800 6.000% Senior Notes Due 2027 600 600 5.875% Senior Notes Due 2028 400 400 Finance leases 31 32 Total debt 3,197 3,097 Less: current maturities 12 11 Less: debt issuance costs 24 26 Long-term debt, net $ 3,161 $ 3,060 Revolving Credit Agreement The Partnership is party to an Amended and Restated Credit Agreement among the Partnership, as borrower, the lenders from time to time party thereto and Bank of America, N.A., as administrative agent, collateral agent, swingline lender and a line of credit issuer (the “2018 Revolver”). As of March 31, 2020 , the balance on the 2018 Revolver was $265 million , and $8 million in standby letters of credit were outstanding. The unused availability on the 2018 Revolver at March 31, 2020 was $1.2 billion . The weighted average interest rate on the total amount outstanding at March 31, 2020 was 2.63% . The Partnership was in compliance with all financial covenants at March 31, 2020 . Fair Value of Debt The estimated fair value of debt is calculated using Level 2 inputs. The fair value of debt as of March 31, 2020 is estimated to be approximately $2.9 billion

Other noncurrent liabilities Ot

Other noncurrent liabilities Other noncurrent liabilities	3 Months Ended
	Mar. 31, 2020
Other Noncurrent Liabilities [Abstract]
Other Liabilities Disclosure [Text Block]	Other Noncurrent Liabilities Other noncurrent liabilities consisted of the following: March 31, December 31, 2019 (in millions) Reserve for underground storage tank removal $ 68 $ 67 Accrued environmental expense, long-term 22 23 Other 5 7 Total $ 95 $ 97

Related-Party Transactions

Related-Party Transactions	3 Months Ended
	Mar. 31, 2020
Related Party Transactions [Abstract]
Related-Party Transactions	Related-Party Transactions We are party to fee-based commercial agreements with various affiliates of ETO for pipeline, terminalling and storage services. We also have agreements with subsidiaries of ETO for the purchase and sale of fuel. On July 1, 2019, we entered into a 50% owned joint venture on the J.C. Nolan diesel fuel pipeline to West Texas. ETO operates the J.C. Nolan pipeline for the joint venture, which transports diesel fuel from Hebert, Texas to a terminal in the Midland, Texas area. Our investment in this unconsolidated joint venture was $135 million and $121 million as of March 31, 2020 and December 31, 2019 , respectively. In addition, we recorded income on the unconsolidated joint venture of $1 million for the three months ended March 31, 2020 . Summary of Transactions Significant affiliate balances and activity related to the consolidated balance sheets and consolidated statements of operations and comprehensive income (loss) are as follows: • Net advances from affiliates were $139 million and $140 million as of March 31, 2020 and December 31, 2019 , respectively. Advances from affiliates are primarily related to the treasury services agreements between Sunoco LLC and Sunoco (R&M), LLC and Sunoco Retail and Sunoco (R&M), LLC, which are in place for purposes of cash management and transactions related to the diesel fuel pipeline joint venture with ETO. • Net accounts receivable from affiliates were $11 million and $12 million as of March 31, 2020 and December 31, 2019 , respectively, which are primarily related to motor fuel sales to affiliates. • Net accounts payable to affiliates were $27 million and $49 million as of March 31, 2020 and December 31, 2019 , respectively, which are related to operational expenses and bulk fuel purchases. • Motor fuel sales to affiliates were $12 million and $1 million for the three months ended March 31, 2020 and 2019 , respectively. • Bulk fuel purchases from affiliates were $319 million and $171 million for the three months ended March 31, 2020 and 2019 , respectively, which is included in cost of sales in our consolidated statements of operations and comprehensive income (loss).

Revenue (Notes)

Revenue (Notes)	3 Months Ended
	Mar. 31, 2020
Revenue [Abstract]
Revenue from Contract with Customer [Text Block]	Revenue Disaggregation of Revenue We operate our business in two primary segments, Fuel Distribution and Marketing and All Other. We disaggregate revenue within the segments by channels. The following table depicts the disaggregation of revenue by channel within each segment: Three Months Ended March 31, 2020 2019 (in millions) Fuel Distribution and Marketing Segment Dealer $ 661 $ 778 Distributor 1,467 1,639 Unbranded wholesale 595 650 Commission agent 316 375 Non motor fuel sales 11 19 Lease income 30 32 Total 3,080 3,493 All Other Segment Motor fuel 127 141 Non motor fuel sales 60 55 Lease income 5 3 Total 192 199 Total revenue $ 3,272 $ 3,692 Contract Balances with Customers The balances of receivables from contracts with customers listed in the table below include both current trade receivables and long-term receivables, net of allowance for expected credit losses. The allowance for expected credit losses represents our best estimate of the probable losses associated with potential customer defaults. We estimate the expected credit losses based on historical write-off experience by industry and current expectations of future credit losses. The balances of the Partnership’s contract assets and contract liabilities as of March 31, 2020 and December 31, 2019 are as follows: March 31, 2020 December 31, 2019 (in millions) Contract balances Contract asset $ 128 $ 117 Accounts receivable from contracts with customers $ 140 $ 366 Contract liability $ — $ — The amount of revenue recognized in the three months ended March 31, 2020 and 2019 that was included in the contract liability balance at the beginning of each period was $0.1 million and $0.1 million , respectively. This amount of revenue is a result of changes in the transaction price of the Partnership’s contracts with customers. The difference in the opening and closing balances of the contract asset and contract liability primarily results from the timing difference between the Partnership’s performance and the customer’s payment. Costs to Obtain or Fulfill a Contract The Partnership recognizes an asset from the costs incurred to obtain a contract (e.g. sales commissions) only if it expects to recover those costs. On the other hand, the costs to fulfill a contract are capitalized if the costs are specifically identifiable to a contract, would result in enhancing resources that will be used in satisfying performance obligations in the future, and are expected to be recovered. These capitalized costs are recorded as a part of other current assets and other noncurrent assets and are amortized as a reduction of revenue on a systematic basis consistent with the pattern of transfer of the goods or services to which such costs relate. The amount of amortization on these capitalized costs that the Partnership recognized was $5 million and $4 million for the three months ended March 31, 2020

Commitments And Contingencies

Commitments And Contingencies	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Commitments and Contingencies	Litigation We have at various points and may in the future become involved in various legal proceedings arising out of our operations in the normal course of business. These proceedings would be subject to the uncertainties inherent in any litigation, and we regularly assess the need for accounting recognition or disclosure of these contingencies. We would expect to defend ourselves vigorously in all such matters. Based on currently available information, we believe it is unlikely that the outcome of known matters would have a material adverse impact on our financial condition, results of operations or cash flows. Lessee Accounting The Partnership leases retail stores, other property, and equipment under non-cancellable operating leases whose initial terms are typically 5 to 15 years , with some having a term of 40 years or more, along with options that permit renewals for additional periods. At the inception of each, we determine if the arrangement is a lease or contains an embedded lease and review the facts and circumstances of the arrangement to classify leased assets as operating or finance under Topic 842. The Partnership has elected not to record any leases with terms of 12 months or less on the balance sheet. At this time, the majority of active leases within our portfolio are classified as operating leases under Topic 842. Operating leases are included in lease right-of-use (“ROU”) assets, operating lease current liabilities, and operating lease noncurrent liabilities in our consolidated balance sheet. Finance leases represent a small portion of the active lease agreements and are included in ROU assets and long-term debt in our consolidated balance sheet. The ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make minimum lease payments arising from the lease for the duration of the lease term. Most leases include one or more options to renew, with renewal terms that can extend the lease term from 1 to 20 years or greater. The exercise of lease renewal options is typically at our discretion. Additionally many leases contain early termination clauses, however early termination typically requires the agreement of both parties to the lease. At lease inception, all renewal options reasonably certain to be exercised are considered when determining the lease term. At this time, the Partnership does not have leases that include options to purchase or automatic transfer of ownership of the leased property to the Partnership. The depreciable life of leased assets and leasehold improvements are limited by the expected lease term. To determine the present value of future minimum lease payments, we use the implicit rate when readily determinable. At this time, many of our leases do not provide an implicit rate, therefore to determine the present value of minimum lease payments we use our incremental borrowing rate based on the information available at lease commencement date. The ROU assets also include any lease payments made on or before the commencement date and exclude lease incentives. Minimum rent payments are expensed on a straight-line basis over the term of the lease. In addition, some leases may require additional contingent or variable lease payments based on factors specific to the individual agreement. Variable lease payments we are typically responsible for include payment of real estate taxes, maintenance expenses and insurance. The components of lease expense consisted of the following: Three Months Ended March 31, Lease cost Classification 2020 2019 (in millions) Operating lease cost Lease expense $ 12 $ 12 Finance lease cost Amortization of leased assets Depreciation, amortization, and accretion 1 — Interest on lease liabilities Interest expense — — Short term lease cost Lease expense 1 1 Variable lease cost Lease expense 1 1 Sublease income Lease income (10 ) (10 ) Net lease cost $ 5 $ 4 March 31, Lease Term and Discount Rate 2020 2019 Weighted-average remaining lease term (years) Operating leases 25 25 Finance leases 5 10 Weighted-average discount rate (%) Operating leases 6 % 6 % Finance leases 5 % 8 % Three Months Ended March 31, Other information 2020 2019 (in millions) Cash paid for amount included in the measurement of lease liabilities Operating cash flows from operating leases $ (13 ) $ (12 ) Operating cash flows from finance leases $ — $ — Financing cash flows from finance leases $ (2 ) $ — Leased assets obtained in exchange for new finance lease liabilities $ — $ — Leased assets obtained in exchange for new operating lease liabilities $ 9 $ 8 Maturities of lease liabilities as of March 31, 2020 are as follows: Maturity of lease liabilities Operating leases Finance leases Total (in millions) 2020 (remainder) $ 38 $ 5 $ 43 2021 48 7 55 2022 46 7 53 2023 45 7 52 2024 43 4 47 Thereafter 852 5 857 Total lease payment 1,072 35 1,107 Less: interest 517 4 521 Present value of lease liabilities $ 555 $ 31 $ 586 Lessor Accounting The Partnership leases or subleases a portion of its real estate portfolio to third party companies as a stable source of long-term revenue. Our lessor and sublease portfolio consists mainly of operating leases with convenience store operators. At this time, most lessor agreements contain 5 -year terms with renewal options to extend and early termination options based on established terms specific to the individual agreement. Three Months Ended March 31, 2020 2019 (in millions) Fuel Distribution and Marketing lease income $ 30 $ 32 All Other lease income 5 3 Total lease income $ 35 $ 35 Minimum future lease payments receivable are as follows: March 31, 2020 (in millions) 2020 (remainder) $ 89 2021 96 2022 62 2023 7 2024 2 Thereafter 7 Total undiscounted cash flow $ 263 Goodwill Goodwill is tested for impairment annually or more frequently if circumstances indicate that goodwill might be impaired. During the first quarter of 2020, due to the impacts of the COVID-19 pandemic and the decline in the Partnership’s market capitalization, we determined that interim impairment testing should be performed. We performed the interim impairment tests consistent with our approach for annual impairment testing, including using similar models, inputs and assumptions. As a result of the interim impairment test, no goodwill impairment was identified for the reporting units.

Interest Expense, net

Interest Expense, net	3 Months Ended
	Mar. 31, 2020
Interest Income (Expense), Net [Abstract]
Interest Expense, net	Interest Expense, net Components of net interest expense were as follows: Three Months Ended March 31, 2020 2019 (in millions) Interest expense $ 43 $ 42 Amortization of deferred financing fees 2 1 Interest income (1 ) (1 ) Interest expense, net $ 44 $ 42

Income Tax Expense

Income Tax Expense	3 Months Ended
	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Income Tax Expense	Income Tax Expense As a partnership, we are generally not subject to federal income tax and most state income taxes. However, the Partnership conducts certain activities through corporate subsidiaries which are subject to federal and state income taxes. Our effective tax rate differs from the statutory rate primarily due to Partnership earnings that are not subject to U.S. federal and most state income taxes at the Partnership level. A reconciliation of income tax expense from continuing operations at the U.S. federal statutory rate of 21% to net income tax expense is as follows: Three Months Ended March 31, 2020 2019 (in millions) Income tax expense (benefit) at statutory federal rate $ (26 ) $ 22 Partnership earnings not subject to tax 26 (26 ) State and local tax, net of federal benefit 2 2 Other 1 — Net income tax expense (benefit) $ 3 $ (2 )

Partners' Capital

Partners' Capital	3 Months Ended
	Mar. 31, 2020
Partners' Capital [Abstract]
Partners' Capital	Partners' Capital As of March 31, 2020 , ETO and its subsidiaries owned 28,463,967 common units, which constitutes 34.3% of our outstanding common units, and the public owned 54,553,196 common units. As of March 31, 2020 , our consolidated subsidiaries owned all of the 16,410,780 Class C units representing limited partner interests in the Partnership (the “Class C Units”). Common Units The change in our outstanding common units for the three months ended March 31, 2020 is as follows: Number of Units Number of common units at December 31, 2019 82,985,941 Phantom vested units exercised 31,222 Number of common units at March 31, 2020 83,017,163 Allocation of Net Income (Loss) Our Partnership Agreement contains provisions for the allocation of net income and loss to the unitholders. For purposes of maintaining partner capital accounts, the Partnership Agreement specifies that items of income and loss shall be allocated among the partners in accordance with their respective percentage interest. Normal allocations according to percentage interests are made after giving effect to incentive cash distributions, which are allocated 100% to ETO. The calculation of net income (loss) allocated to the partners is as follows (in millions): Three Months Ended March 31, 2020 2019 Attributable to Common Units Distributions $ 69 $ 68 Distributions in excess of net income (loss) (217 ) 21 Limited partners' interest in net income (loss) $ (148 ) $ 89 Cash Distributions Our Partnership Agreement sets forth the calculation used to determine the amount and priority of cash distributions that the common unitholders receive. Cash distributions paid or declared during 2020 were as follows: Limited Partners Payment Date Per Unit Distribution Total Cash Distribution Distribution to IDR Holders (in millions, except per unit amounts) May 19, 2020 $ 0.8255 $ 69 $ 18 February 19, 2020 $ 0.8255 $ 69 $ 18

Unit-Based Compensation

Unit-Based Compensation	3 Months Ended
	Mar. 31, 2020
Share-based Payment Arrangement, Noncash Expense [Abstract]
Unit-Based Compensation	Unit-Based Compensation A summary of our phantom unit award activity is as follows: Number of Phantom Units Weighted-Average Grant Date Fair Value Outstanding at December 31, 2018 2,124,012 $ 29.15 Granted 655,630 30.70 Vested (477,256 ) 30.04 Forfeited (189,064 ) 28.16 Outstanding at December 31, 2019 2,113,322 29.21 Granted 17,235 29.77 Vested (49,361 ) 34.32 Forfeited (5,816 ) 28.96 Outstanding at March 31, 2020 2,075,380 $ 29.10

Segment Reporting

Segment Reporting	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
Segment Reporting	Segment Reporting Our financial statements reflect two reportable segments, Fuel Distribution and Marketing and All Other. We report Adjusted EBITDA by segment as a measure of segment performance. We define Adjusted EBITDA as net income before net interest expense, income tax expense and depreciation, amortization and accretion expense, non-cash unit-based compensation expense, gains and losses on disposal of assets and impairment charges, unrealized gains and losses on commodity derivatives, inventory adjustments, and certain other operating expenses reflected in net income that we do not believe are indicative of ongoing core operations. The following table presents financial information by segment for the three months ended March 31, 2020 and 2019 Three Months Ended March 31, 2020 2019 Fuel Distribution and Marketing All Other Intercompany Eliminations Totals Fuel Distribution and Marketing All Other Intercompany Eliminations Totals (in millions) Revenue Motor fuel sales $ 3,039 $ 127 $ 3,166 $ 3,442 $ 141 $ 3,583 Non motor fuel sales 11 60 71 19 55 74 Lease income 30 5 35 32 3 35 Intersegment sales 293 — (293 ) — 364 32 (396 ) — Total revenue 3,373 192 (293 ) 3,272 3,857 231 (396 ) 3,692 Gross profit (1) Motor fuel (6 ) 27 21 258 27 285 Non motor fuel 11 41 52 17 33 50 Lease 30 5 35 32 3 35 Total gross profit 35 73 108 307 63 370 Total operating expenses 155 35 190 135 83 218 Operating income (loss) (120 ) 38 (82 ) 172 (20 ) 152 Interest expense, net (38 ) (6 ) (44 ) (36 ) (6 ) (42 ) Other income (expense), net — — — 3 (6 ) (3 ) Equity in earnings of unconsolidated affiliate 1 — 1 — — — Income (loss) from operations before income taxes (157 ) 32 (125 ) 139 (32 ) 107 Income tax expense (benefit) — 3 3 2 (4 ) (2 ) Net income (loss) and comprehensive income (loss) $ (157 ) $ 29 $ (128 ) $ 137 $ (28 ) $ 109 Depreciation, amortization and accretion 37 8 45 34 11 45 Interest expense, net 38 6 44 36 6 42 Income tax expense (benefit) — 3 3 2 (4 ) (2 ) Non-cash unit-based compensation expense 4 — 4 3 — 3 Loss on disposal of assets and impairment charges — 2 2 4 44 48 Unrealized loss (gain) on commodity derivatives 6 — 6 (6 ) — (6 ) Inventory adjustments 226 1 227 (93 ) — (93 ) Equity in earnings of unconsolidated affiliate (1 ) — (1 ) — — — Adjusted EBITDA related to unconsolidated affiliate 2 — 2 — — — Other non-cash adjustments 5 — 5 1 6 7 Adjusted EBITDA $ 160 $ 49 $ 209 $ 118 $ 35 $ 153 Capital expenditures $ 25 $ 16 $ 41 $ 20 $ 6 $ 26 Total assets as of March 31, 2020 and December 31, 2019, respectively $ 3,784 $ 1,193 $ 4,977 $ 4,189 $ 1,249 $ 5,438 ________________________________ (1) Excludes depreciation, amortization and accretion.

Net Income per Unit

Net Income per Unit	3 Months Ended
	Mar. 31, 2020
Net Income Per Unit [Abstract]
Net Income per Unit	Net Income (Loss) per Common Unit A reconciliation of the numerators and denominators of the basic and diluted net income (loss) per common unit computations is as follows: Three Months Ended March 31, 2020 2019 (in millions, except units and per unit amounts) Net income (loss) and comprehensive income (loss) $ (128 ) $ 109 Less: Incentive distribution rights 18 18 Distributions on nonvested phantom unit awards 2 2 Limited partners ’ interest in net income (loss) $ (148 ) $ 89 Weighted average common units outstanding: Common - basic 83,013,768 82,711,188 Common - equivalents (1) — 668,979 Common - diluted 83,013,768 83,380,167 Net income (loss) per common unit: Common - basic $ (1.78 ) $ 1.08 Common - diluted $ (1.78 ) $ 1.07 ________________________________ (1) For the three months ended March 31, 2020, common unit equivalents are excluded from the calculation of diluted weighted average common units outstanding, because the impact would have been antidilutive

Organization and Principles o_2

Organization and Principles of Consolidation Organization and Principles of Consolidation (Policies)	3 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Significant Accounting Policies [Text Block]	All significant intercompany accounts and transactions have been eliminated in consolidation. Certain items have been reclassified for presentation purposes to conform to the accounting policies of the consolidated entity. These reclassifications had no material impact on income (loss) from operations, net income (loss) and comprehensive income (loss), the balance sheets or statements of cash flows.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Interim Financial Statements The accompanying interim consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”). Pursuant to Regulation S-X, certain information and disclosures normally included in the annual financial statements have been condensed or omitted. The interim consolidated financial statements and notes included herein should be read in conjunction with the consolidated financial statements and notes included in our Annual Report on Form 10-K for the year ended December 31, 2019 filed with the SEC on February 21, 2020.
Recently Issued Accounting Pronouncements	Significant Accounting Policies As of March 31, 2020 , the only change in the Partnership's significant accounting policies from those described in the Annual Report on Form 10-K for the year ended December 31, 2019 filed with the SEC on February 21, 2020, was the adoption of Accounting Standards Update (“ASU”) No. 2016-13, Financial Instruments - Credit Losses (Topic 326) Measurement of Credit Losses on Financial Instruments , described below under Recently Adopted Accounting Pronouncement .
Motor Fuel and Sales Taxes	Motor Fuel and Sales Taxes For bulk sales, certain motor fuel and sales taxes are collected from customers and remitted to governmental agencies either directly by the Partnership or through suppliers. The Partnership’s accounting policy for direct sales to dealer and commercial customers is to exclude the collected motor fuel tax from sales and cost of sales. For other locations where the Partnership holds inventory, including commission agent arrangements and Partnership-operated retail locations, motor fuel sales and motor fuel cost of sales include motor fuel taxes. Such amounts were $80 million and $94 million for the three months ended March 31, 2020 and 2019 , respectively. Merchandise sales and cost of merchandise sales are reported net of sales tax in the accompanying consolidated statements of operations and comprehensive income (loss).
Credit Loss, Financial Instrument [Policy Text Block]	Recently Adopted Accounting Pronouncement In June 2016, the Financial Accounting Standards Board issued ASU 2016-13 "Financial Instruments - Credit Losses (Topic 326) Measurement of Credit Losses on Financial Instruments." ASU 2016-13 requires an entity to utilize a new impairment model known as the current expected credit loss ("CECL") model to estimate its lifetime "expected credit loss" and record an allowance that, when deducted from the amortized cost basis of the financial asset, presents the net amount expected to be collected on the financial asset. The CECL model is expected to result in more timely recognition of credit losses. The Partnership adopted ASU 2016-13 on January 1, 2020. The impact of the adoption was not material; however, due to the global economic impacts of COVID-19, the Partnership recorded $16 million of current expected credit losses for the three months ended March 31, 2020 .

Revenue Revenue (Policies)

Revenue Revenue (Policies)	3 Months Ended
	Mar. 31, 2020
Revenue [Abstract]
Revenue from Contract with Customer [Policy Text Block]	Contract Balances with Customers

Partners' Capital Partners' Cap

Partners' Capital Partners' Capital (Policies)	3 Months Ended
	Mar. 31, 2020
Partners' Capital [Abstract]
Allocation of net income [Policy Text Block]	Allocation of Net Income (Loss) Our Partnership Agreement contains provisions for the allocation of net income and loss to the unitholders. For purposes of maintaining partner capital accounts, the Partnership Agreement specifies that items of income and loss shall be allocated among the partners in accordance with their respective percentage interest. Normal allocations according to percentage interests are made after giving effect to incentive cash distributions, which are allocated 100% to ETO.

Accounts Receivable, net (Table

Accounts Receivable, net (Tables)	3 Months Ended
	Mar. 31, 2020
Accounts Receivable, after Allowance for Credit Loss [Abstract]
Schedule of Accounts Receivable	Accounts receivable, net, consisted of the following: March 31, December 31, (in millions) Accounts receivable, trade $ 126 $ 337 Credit card receivables 14 29 Vendor receivables for rebates and branding 22 19 Other receivables 18 16 Allowance for expected credit losses (18 ) (2 ) Accounts receivable, net $ 162 $ 399

Inventories, net (Tables)

Inventories, net (Tables)	3 Months Ended
	Mar. 31, 2020
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories, net, consisted of the following: March 31, December 31, (in millions) Fuel $ 174 $ 412 Other 8 7 Inventories, net $ 182 $ 419

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	3 Months Ended
	Mar. 31, 2020
Accrued Expenses And Other Current Liabilities [Abstract]
Schedule of Accrued Liabilities	Current accrued expenses and other current liabilities consisted of the following: March 31, December 31, (in millions) Wage and other employee-related accrued expenses $ 18 $ 32 Accrued tax expense 27 42 Accrued insurance 27 27 Accrued interest expense 38 57 Dealer deposits 22 23 Accrued environmental expense 6 6 Other 33 32 Total $ 171 $ 219

Long-Term Debt (Tables)

Long-Term Debt (Tables)	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt consisted of the following: March 31, December 31, (in millions) Sale leaseback financing obligation $ 101 $ 103 2018 Revolver 265 162 4.875% Senior Notes Due 2023 1,000 1,000 5.500% Senior Notes Due 2026 800 800 6.000% Senior Notes Due 2027 600 600 5.875% Senior Notes Due 2028 400 400 Finance leases 31 32 Total debt 3,197 3,097 Less: current maturities 12 11 Less: debt issuance costs 24 26 Long-term debt, net $ 3,161 $ 3,060

Other noncurrent liabilities (T

Other noncurrent liabilities (Tables)	3 Months Ended
	Mar. 31, 2020
Change of asset retirement obligations [Abstract]
Other Noncurrent Liabilities [Table Text Block]	March 31, December 31, 2019 (in millions) Reserve for underground storage tank removal $ 68 $ 67 Accrued environmental expense, long-term 22 23 Other 5 7 Total $ 95 $ 97

Revenue (Tables)

Revenue (Tables)	3 Months Ended
	Mar. 31, 2020
Revenue [Abstract]
Disaggregation of Revenue [Table Text Block]	The following table depicts the disaggregation of revenue by channel within each segment: Three Months Ended March 31, 2020 2019 (in millions) Fuel Distribution and Marketing Segment Dealer $ 661 $ 778 Distributor 1,467 1,639 Unbranded wholesale 595 650 Commission agent 316 375 Non motor fuel sales 11 19 Lease income 30 32 Total 3,080 3,493 All Other Segment Motor fuel 127 141 Non motor fuel sales 60 55 Lease income 5 3 Total 192 199 Total revenue $ 3,272 $ 3,692
Contract with Customer, Asset and Liability [Table Text Block]	The balances of the Partnership’s contract assets and contract liabilities as of March 31, 2020 and December 31, 2019 are as follows: March 31, 2020 December 31, 2019 (in millions) Contract balances Contract asset $ 128 $ 117 Accounts receivable from contracts with customers $ 140 $ 366 Contract liability $ — $ — The amount of revenue recognized in the three months ended March 31, 2020 and 2019 that was included in the contract liability balance at the beginning of each period was $0.1 million and $0.1 million , respectively. This amount of revenue is a result of changes in the transaction price of the Partnership’s contracts with customers. The difference in the opening and closing balances of the contract asset and contract liability primarily results from the timing difference between the Partnership’s performance and the customer’s payment.

Commitments And Contingencies (

Commitments And Contingencies (Tables)	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Lease, Cost [Table Text Block]	The components of lease expense consisted of the following: Three Months Ended March 31, Lease cost Classification 2020 2019 (in millions) Operating lease cost Lease expense $ 12 $ 12 Finance lease cost Amortization of leased assets Depreciation, amortization, and accretion 1 — Interest on lease liabilities Interest expense — — Short term lease cost Lease expense 1 1 Variable lease cost Lease expense 1 1 Sublease income Lease income (10 ) (10 ) Net lease cost $ 5 $ 4 March 31, Lease Term and Discount Rate 2020 2019 Weighted-average remaining lease term (years) Operating leases 25 25 Finance leases 5 10 Weighted-average discount rate (%) Operating leases 6 % 6 % Finance leases 5 % 8 % Three Months Ended March 31, Other information 2020 2019 (in millions) Cash paid for amount included in the measurement of lease liabilities Operating cash flows from operating leases $ (13 ) $ (12 ) Operating cash flows from finance leases $ — $ — Financing cash flows from finance leases $ (2 ) $ — Leased assets obtained in exchange for new finance lease liabilities $ — $ — Leased assets obtained in exchange for new operating lease liabilities $ 9 $ 8
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Maturities of lease liabilities as of March 31, 2020 are as follows: Maturity of lease liabilities Operating leases Finance leases Total (in millions) 2020 (remainder) $ 38 $ 5 $ 43 2021 48 7 55 2022 46 7 53 2023 45 7 52 2024 43 4 47 Thereafter 852 5 857 Total lease payment 1,072 35 1,107 Less: interest 517 4 521 Present value of lease liabilities $ 555 $ 31 $ 586
Operating Lease, Lease Income [Table Text Block]	The Partnership leases or subleases a portion of its real estate portfolio to third party companies as a stable source of long-term revenue. Our lessor and sublease portfolio consists mainly of operating leases with convenience store operators. At this time, most lessor agreements contain 5 -year terms with renewal options to extend and early termination options based on established terms specific to the individual agreement. Three Months Ended March 31, 2020 2019 (in millions) Fuel Distribution and Marketing lease income $ 30 $ 32 All Other lease income 5 3 Total lease income $ 35 $ 35
Lessor, Operating Lease, Payments to be Received, Maturity [Table Text Block]	Minimum future lease payments receivable are as follows: March 31, 2020 (in millions) 2020 (remainder) $ 89 2021 96 2022 62 2023 7 2024 2 Thereafter 7 Total undiscounted cash flow $ 263 Goodwill Goodwill is tested for impairment annually or more frequently if circumstances indicate that goodwill might be impaired. During the first quarter of 2020, due to the impacts of the COVID-19 pandemic and the decline in the Partnership’s market capitalization, we determined that interim impairment testing should be performed. We performed the interim impairment tests consistent with our approach for annual impairment testing, including using similar models, inputs and assumptions. As a result of the interim impairment test, no goodwill impairment was identified for the reporting units.

Interest Expense, net (Tables)

Interest Expense, net (Tables)	3 Months Ended
	Mar. 31, 2020
Interest Income (Expense), Net [Abstract]
Schedule of Interest Expense Net	Components of net interest expense were as follows: Three Months Ended March 31, 2020 2019 (in millions) Interest expense $ 43 $ 42 Amortization of deferred financing fees 2 1 Interest income (1 ) (1 ) Interest expense, net $ 44 $ 42

Income Tax Expense (Tables)

Income Tax Expense (Tables)	3 Months Ended
	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of income tax expense from continuing operations at the U.S. federal statutory rate of 21% to net income tax expense is as follows: Three Months Ended March 31, 2020 2019 (in millions) Income tax expense (benefit) at statutory federal rate $ (26 ) $ 22 Partnership earnings not subject to tax 26 (26 ) State and local tax, net of federal benefit 2 2 Other 1 — Net income tax expense (benefit) $ 3 $ (2 )

Partners' Capital (Tables)

Partners' Capital (Tables)	3 Months Ended
	Mar. 31, 2020
Partners' Capital [Abstract]
Schedule of Common Units	The change in our outstanding common units for the three months ended March 31, 2020 is as follows: Number of Units Number of common units at December 31, 2019 82,985,941 Phantom vested units exercised 31,222 Number of common units at March 31, 2020 83,017,163
Schedule of Net Income Allocation By Partners	The calculation of net income (loss) allocated to the partners is as follows (in millions): Three Months Ended March 31, 2020 2019 Attributable to Common Units Distributions $ 69 $ 68 Distributions in excess of net income (loss) (217 ) 21 Limited partners' interest in net income (loss) $ (148 ) $ 89
Distributions Made to Limited Partner, by Distribution	Cash distributions paid or declared during 2020 were as follows: Limited Partners Payment Date Per Unit Distribution Total Cash Distribution Distribution to IDR Holders (in millions, except per unit amounts) May 19, 2020 $ 0.8255 $ 69 $ 18 February 19, 2020 $ 0.8255 $ 69 $ 18

Unit-Based Compensation (Tables

Unit-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2020
Share-based Payment Arrangement, Noncash Expense [Abstract]
Schedule of Nonvested Share Activity	A summary of our phantom unit award activity is as follows: Number of Phantom Units Weighted-Average Grant Date Fair Value Outstanding at December 31, 2018 2,124,012 $ 29.15 Granted 655,630 30.70 Vested (477,256 ) 30.04 Forfeited (189,064 ) 28.16 Outstanding at December 31, 2019 2,113,322 29.21 Granted 17,235 29.77 Vested (49,361 ) 34.32 Forfeited (5,816 ) 28.96 Outstanding at March 31, 2020 2,075,380 $ 29.10

Segment Reporting (Tables)

Segment Reporting (Tables)	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Three Months Ended March 31, 2020 2019 Fuel Distribution and Marketing All Other Intercompany Eliminations Totals Fuel Distribution and Marketing All Other Intercompany Eliminations Totals (in millions) Revenue Motor fuel sales $ 3,039 $ 127 $ 3,166 $ 3,442 $ 141 $ 3,583 Non motor fuel sales 11 60 71 19 55 74 Lease income 30 5 35 32 3 35 Intersegment sales 293 — (293 ) — 364 32 (396 ) — Total revenue 3,373 192 (293 ) 3,272 3,857 231 (396 ) 3,692 Gross profit (1) Motor fuel (6 ) 27 21 258 27 285 Non motor fuel 11 41 52 17 33 50 Lease 30 5 35 32 3 35 Total gross profit 35 73 108 307 63 370 Total operating expenses 155 35 190 135 83 218 Operating income (loss) (120 ) 38 (82 ) 172 (20 ) 152 Interest expense, net (38 ) (6 ) (44 ) (36 ) (6 ) (42 ) Other income (expense), net — — — 3 (6 ) (3 ) Equity in earnings of unconsolidated affiliate 1 — 1 — — — Income (loss) from operations before income taxes (157 ) 32 (125 ) 139 (32 ) 107 Income tax expense (benefit) — 3 3 2 (4 ) (2 ) Net income (loss) and comprehensive income (loss) $ (157 ) $ 29 $ (128 ) $ 137 $ (28 ) $ 109 Depreciation, amortization and accretion 37 8 45 34 11 45 Interest expense, net 38 6 44 36 6 42 Income tax expense (benefit) — 3 3 2 (4 ) (2 ) Non-cash unit-based compensation expense 4 — 4 3 — 3 Loss on disposal of assets and impairment charges — 2 2 4 44 48 Unrealized loss (gain) on commodity derivatives 6 — 6 (6 ) — (6 ) Inventory adjustments 226 1 227 (93 ) — (93 ) Equity in earnings of unconsolidated affiliate (1 ) — (1 ) — — — Adjusted EBITDA related to unconsolidated affiliate 2 — 2 — — — Other non-cash adjustments 5 — 5 1 6 7 Adjusted EBITDA $ 160 $ 49 $ 209 $ 118 $ 35 $ 153 Capital expenditures $ 25 $ 16 $ 41 $ 20 $ 6 $ 26 Total assets as of March 31, 2020 and December 31, 2019, respectively $ 3,784 $ 1,193 $ 4,977 $ 4,189 $ 1,249 $ 5,438 ________________________________ (1) Excludes depreciation, amortization and accretion.

Net Income per Unit (Tables)

Net Income per Unit (Tables)	3 Months Ended
	Mar. 31, 2020
Net Income Per Unit [Abstract]
Schedule of Net Income per Unit, Basic and Diluted	A reconciliation of the numerators and denominators of the basic and diluted net income (loss) per common unit computations is as follows: Three Months Ended March 31, 2020 2019 (in millions, except units and per unit amounts) Net income (loss) and comprehensive income (loss) $ (128 ) $ 109 Less: Incentive distribution rights 18 18 Distributions on nonvested phantom unit awards 2 2 Limited partners ’ interest in net income (loss) $ (148 ) $ 89 Weighted average common units outstanding: Common - basic 83,013,768 82,711,188 Common - equivalents (1) — 668,979 Common - diluted 83,013,768 83,380,167 Net income (loss) per common unit: Common - basic $ (1.78 ) $ 1.08 Common - diluted $ (1.78 ) $ 1.07

Organization and Principles o_3

Organization and Principles of Consolidation - Additional Information (Details)	3 Months Ended
	Mar. 31, 2020state
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Percentage of membership interest acquired	100.00%
Sunoco LLC [Member] | Minimum [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Number of states in which entity operates (more than)	30
Parent Company [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Percentage of membership interest acquired	28.60%
Parent Company [Member] | Common Units [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Percentage of membership interest acquired	34.30%

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Accounting Policies [Abstract]
Motor fuel and sales taxes	$ 80	$ 94
Accounts Receivable, Allowance for Credit Loss	$ 16

Accounts Receivable, net (Detai

Accounts Receivable, net (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for expected credit losses	$ (18)	$ (2)
Accounts receivable, net	162	399
Trade Accounts Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross, current	126	337
Credit Card Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross, current	14	29
Vendor Receivables For Rebates Branding And Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross, current	22	19
Other Receivables [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross, current	$ 18	$ 16

Inventories, net - Additional I

Inventories, net - Additional Information (Details) $ in Millions	3 Months Ended
	Mar. 31, 2020USD ($)
Inventory Disclosure [Abstract]
Inventory Write-down	$ 227

Inventories, net (Details)

Inventories, net (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Fuel	$ 174	$ 412
Other	8	7
Inventories, net	$ 182	$ 419

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Accrued Expenses And Other Current Liabilities [Abstract]
Wage and other employee-related accrued expenses	$ 18	$ 32
Taxes Payable, Current	27	42
Accrued insurance	27	27
Accrued interest expense	38	57
Deposit Liability, Current	22	23
Other	33	32
Total	171	219
Accrued Environmental Loss Contingencies, Current	$ 6	$ 6

Long-Term Debt (Details)

Long-Term Debt (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Sale leaseback financing obligation	$ 101	$ 103
2018 Revolver	265	162
Finance Lease, Liability	31	32
Total debt	3,197	3,097
Less: current maturities	12	11
Less: debt issuance costs	24	26
Long-term debt, net	3,161	3,060
Two Thousand Eighteen Revolver [Member] | Revolving Credit Agreement [Member]
Debt Instrument [Line Items]
2018 Revolver	$ 265	162
Four Point Eight Seven Five Percentage Senior Notes Due Two Thousand Twenty Three [Member] | Senior Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.85%
Senior Notes	$ 1,000	1,000
Five Point Five Zero Zero Percentage Senior Notes Due Two Thousand Twenty Six [Member] | Senior Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	5.50%
Senior Notes	$ 800	800
Six Percentage Senior Notes Due Two Thousand Twenty Seven [Member] | Senior Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Senior Notes	$ 600	600
Five Point Eight Seven Five Percentage Senior Notes Due Two Thousand Twenty Eight [Member] | Senior Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	5.875%
Senior Notes	$ 400	$ 400

Long-Term Debt (Revolving Credi

Long-Term Debt (Revolving Credit Agreement) (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Revolving line of credit	$ 265	$ 162
Revolving Credit Agreement [Member] | Two Thousand Eighteen Revolver [Member]
Debt Instrument [Line Items]
Revolving line of credit	265	$ 162
Letters of Credit Outstanding, Amount	8
Debt Instrument, Unused Borrowing Capacity, Amount	$ 1,200
Debt, Weighted Average Interest Rate	2.63%

Long-Term Debt Fair Value Measu

Long-Term Debt Fair Value Measurements (Details) $ in Billions	Mar. 31, 2020USD ($)
Fair Value Measurement and Measurement Inputs, Recurring and Nonrecurring [Text Block]	$ 2.9

Other noncurrent liabilities _2

Other noncurrent liabilities Other noncurrent liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Other Noncurrent Liabilities [Abstract]
Asset Retirement Obligation	$ 68	$ 67
Accrued environmental expense, long-term	22	23
Other	5	7
Other Liabilities, Noncurrent	$ 95	$ 97

Related-Party Transactions - Ad

Related-Party Transactions - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Related Party Transaction [Line Items]
Investment in unconsolidated affiliate	$ 135		$ 121
Equity in earnings of unconsolidated affiliate	1	$ 0
Advances from affiliates	139		140
Receivables from affiliates	11		12
Accounts payable to affiliates	$ 27		$ 49
JCNolan [Member]
Related Party Transaction [Line Items]
Equity Method Investment, Ownership Percentage	50.00%
Wholesale motor fuel sales to affiliates [Member]
Related Party Transaction [Line Items]
Revenue from Related Parties	$ 12	1
Wholesale Motor Fuel [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Purchases from Related Party	$ 319	$ 171

Revenue (Disaggregation of Reve

Revenue (Disaggregation of Revenue) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenues	$ 3,272	$ 3,692
Fuel Distribution and Marketing [Member]
Revenues	3,080	3,493
All Other [Member]
Revenues	192	199
Wholesale motor fuel sales to third parties [Member] | Fuel Distribution and Marketing [Member]
Revenues	661	778
Distributor Revenue [Member] | Fuel Distribution and Marketing [Member]
Revenues	1,467	1,639
Unbranded Wholesale Revenue [Member] | Fuel Distribution and Marketing [Member]
Revenues	595	650
Commission Agent Revenue [Member] | Fuel Distribution and Marketing [Member]
Revenues	316	375
Non Motor Fuel [Member] | Fuel Distribution and Marketing [Member]
Revenues	11	19
Non Motor Fuel [Member] | All Other [Member]
Revenues	60	55
Motor Fuel Sales [Member]
Revenues	3,166	3,583
Motor Fuel Sales [Member] | All Other [Member]
Revenues	127	141
Lease Income [Member]
Revenues	35	35
Lease Income [Member] | Fuel Distribution and Marketing [Member]
Revenues	30	32
Lease Income [Member] | All Other [Member]
Revenues	$ 5	$ 3

Revenue (Contract Balances with

Revenue (Contract Balances with Customer) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Contract Balances with Customers [Abstract]
Contract with Customer, Asset, after Allowance for Credit Loss	$ 128		$ 117
Increase (Decrease) in Accounts Receivable	(237)	$ 116
Receivables from Customers	140		366
Contract with Customer, Liability	$ 0		$ 0
Contract with Customer, Liability, Revenue Recognized		$ 0.1

Revenue (Performance Obligation

Revenue (Performance Obligations) (Details) $ in Millions	3 Months Ended
	Mar. 31, 2019USD ($)
Contract with Customer, Liability, Revenue Recognized	$ 0.1

Revenue (Costs to Obtain or Ful

Revenue (Costs to Obtain or Fulfill a Contract) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenue from Contract with Customer [Abstract]
Capitalized Contract Cost, Amortization	$ 5	$ 4

Commitments And Contingencies_2

Commitments And Contingencies (Lessee Disclosures) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Lessee, Lease, Description [Line Items]
Lessee, Operating Lease, Term of Contract	40 years
Lease, Cost [Abstract]
Operating Lease, Cost	$ 12	$ 12
Finance Lease, Right-of-Use Asset, Amortization	1	0
Interest Expense	0	0
Short-term Lease, Cost	1	1
Operating Lease, Expense	1	1
Sublease Income	(10)	(10)
Lease, Cost	$ 5	$ 4
Lease Term and Discount Rate [Abstract]
Operating Lease, Weighted Average Remaining Lease Term	25 years	25 years
Finance Lease, Weighted Average Remaining Lease Term	5 years	10 years
Cash Flow, Operating Activities, Lessee [Abstract]
Operating cash flows from operating leases	$ (13)	$ (12)
Operating cash flows from finance leases	0	0
Financing cash flows from finance leases	(2)	0
Leased assets obtained in exchange for new finance lease liabilities	0	0
Leased assets obtained in exchange for new operating lease liabilities	9	$ 8
Lessee, Operating Lease, Liability, Payment, Due, Rolling Maturity [Abstract]
Operating lease - 2020 (remainder)	38
Operating lease - 2021	48
Operating lease - 2022	46
Operating lease - 2023	45
Operating lease - Thereafter	852
Total lease payment	1,072
Less: interest	(517)
Present value of lease liabilities - operating leases	555
Finance Lease, Liability, Payment, Due, Rolling Maturity [Abstract]
Finance lease - 2020 (remainder)	5
Finance lease - 2021	7
Finance lease - 2022	7
Finance lease - 2023	7
Finance lease - 2024	4
Finance lease - Thereafter	5
Total lease payment	35
Less: interest	(4)
Present value of lease liabilities - finance leases	31		$ 32
Maturity of lease liabilities [Abstract]
2020 (remainder)	43
2021	55
2022	53
2023	52
2024	47
Thereafter	857
Total lease payment	1,107
Less: interest	(521)
Present value of lease liabilities	$ 586
Operating Lease, Weighted Average Discount Rate, Percent	6.00%	6.00%
Finance Lease, Weighted Average Discount Rate, Percent	5.00%	8.00%
Lessee, Operating Lease, Liability, Payments, Due Year Five	$ 43
Minimum [Member]
Lessee, Lease, Description [Line Items]
Lessee, Operating Lease, Term of Contract	5 years
Lessee, Operating Lease, Renewal Term	1 year
Maximum [Member]
Lessee, Lease, Description [Line Items]
Lessee, Operating Lease, Term of Contract	15 years
Lessee, Operating Lease, Renewal Term	20 years

Commitments And Contingencies_3

Commitments And Contingencies (Lessor Disclosures) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Lessor Disclosure [Abstract]
Lessor, Operating Lease, Term of Contract	5 years
Revenues	$ 3,272	$ 3,692
Operating Lease, Lease Income	35	35
Lessor, Operating Lease, Payments, Fiscal Year Maturity [Abstract]
2020 (remainder)	89
2021	96
2022	62
2023	7
2024	2
Thereafter	7
Total undiscounted cash flow	263
Fuel Distribution and Marketing [Member]
Revenues	3,080	3,493
All Other [Member]
Revenues	192	199
Lease Income [Member]
Revenues	35	35
Lease Income [Member] | Fuel Distribution and Marketing [Member]
Revenues	30	32
Lease Income [Member] | All Other [Member]
Revenues	5	3
Lease Income [Member] | External Revenue [Member]
Revenues	35	35
Lease Income [Member] | External Revenue [Member] | Fuel Distribution and Marketing [Member]
Revenues	30	32
Lease Income [Member] | External Revenue [Member] | All Other [Member]
Revenues	$ 5	$ 3

Interest Expense, net (Details)

Interest Expense, net (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Interest Income (Expense), Net [Abstract]
Interest expense	$ 43	$ 42
Amortization of deferred financing fees	2	1
Interest income	1	1
Interest expense, net	$ 44	$ 42

Income Tax Expense (Details)

Income Tax Expense (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Income tax expense (benefit) at statutory federal rate	$ (26)	$ 22
Partnership earnings not subject to tax	26	(26)
State and local tax, net of federal benefit	2	2
Other	1	0
Net income tax expense (benefit)	$ 3	$ (2)

Partners' Capital Narrative (De

Partners' Capital Narrative (Details) - shares	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Schedule of Partners' Capital [Line Items]
Percentage of membership interest acquired	100.00%
Common Units
Schedule of Partners' Capital [Line Items]
Limited Partners' Capital Account, Units Outstanding	54,553,196
Common Units [Member]
Schedule of Partners' Capital [Line Items]
Limited Partners' Capital Account, Units Outstanding	83,017,163	82,985,941
Parent Company [Member] | Common Units [Member]
Schedule of Partners' Capital [Line Items]
Limited Partners' Capital Account, Units Outstanding	28,463,967

Partners' Capital (Details)

Partners' Capital (Details)	3 Months Ended
	Mar. 31, 2020shares
Schedule of Partners' Capital [Line Items]
Percentage of membership interest acquired	100.00%
Class C Units [Member]
Schedule of Partners' Capital [Line Items]
Units exchanged (in shares)	16,410,780
Common Units
Schedule of Partners' Capital [Line Items]
Limited Partners' Capital Account, Units Outstanding	54,553,196

Partners' Capital (Schedule of

Partners' Capital (Schedule of Common Units) (Details) - Common Units [Member]	3 Months Ended
	Mar. 31, 2020shares
Class of Stock [Line Items]
Phantom unit vesting (in shares)	31,222
Limited Partners' Capital Account, Units Outstanding	82,985,941

Partners' Capital (Allocations

Partners' Capital (Allocations of Net Income) (Details) - Common Units [Member] - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Schedule of Partners' Capital [Line Items]
Distributions	$ 69	$ 68
Distributions in excess of income	217	(21)
Limited partners' interest in income from continuing operations	$ 148	$ (89)

Partners' Capital (Incentive Di

Partners' Capital (Incentive Distribution Rights) (Details)	3 Months Ended
	Mar. 31, 2020$ / shares
Minimum Quarterly Distribution [Member]
Distribution Made To Managing Member Or General Partner [Line Items]
Total quarterly distribution per common unit target amount (in dollars per share)	$ 0.4375
First Target Distribution [Member] | Minimum [Member]
Distribution Made To Managing Member Or General Partner [Line Items]
Total quarterly distribution per common unit target amount (in dollars per share)	0.4375
First Target Distribution [Member] | Maximum [Member]
Distribution Made To Managing Member Or General Partner [Line Items]
Total quarterly distribution per common unit target amount (in dollars per share)	0.5031250
Second Target Distribution [Member] | Minimum [Member]
Distribution Made To Managing Member Or General Partner [Line Items]
Total quarterly distribution per common unit target amount (in dollars per share)	0.503125
Second Target Distribution [Member] | Maximum [Member]
Distribution Made To Managing Member Or General Partner [Line Items]
Total quarterly distribution per common unit target amount (in dollars per share)	0.546875
Third Target Distribution [Member] | Minimum [Member]
Distribution Made To Managing Member Or General Partner [Line Items]
Total quarterly distribution per common unit target amount (in dollars per share)	0.546875
Third Target Distribution [Member] | Maximum [Member]
Distribution Made To Managing Member Or General Partner [Line Items]
Total quarterly distribution per common unit target amount (in dollars per share)	0.656250
Distributions Thereafter [Member]
Distribution Made To Managing Member Or General Partner [Line Items]
Total quarterly distribution per common unit target amount (in dollars per share)	$ 0.656250

Partners' Capital (Cash Distrib

Partners' Capital (Cash Distributions) (Details) - USD ($) $ / shares in Units, $ in Millions	May 19, 2020	Feb. 19, 2020	Mar. 31, 2020	Mar. 31, 2019
Distribution Made To Managing Member Or General Partner [Line Items]
Per Unit Distribution (in dollars per share)		$ 0.8255
Total Cash Distribution		$ 69	$ 88	$ 87
Distribution to IDR Holders		$ 18	$ 18	$ 18
Subsequent Event [Member]
Distribution Made To Managing Member Or General Partner [Line Items]
Per Unit Distribution (in dollars per share)	$ 0.8255
Total Cash Distribution	$ 69
Distribution to IDR Holders	$ 18

Unit-Based Compensation (Phanto

Unit-Based Compensation (Phantom Common Unit Awards) (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Beginning balance (in dollars per unit)	$ 29.21	$ 29.15
Granted (in dollars per unit)	29.77	30.70
Vested (in dollars per unit)	34.32	30.04
Forfeited (in dollars per unit)	28.96	28.16
Ending balance (in dollars per unit)	$ 29.10	$ 29.21
Phantom common units [Member]
Nonvested, Number of Shares [Roll Forward]
Beginning balance (in units)	2,113,322	2,124,012
Granted (in units)	17,235	655,630
Vested (in units)	49,361	477,256
Forfeited (in units)	5,816	189,064
Ending balance (in units)	2,075,380	2,113,322

Segment Reporting - Additional

Segment Reporting - Additional Information (Details)	3 Months Ended
	Mar. 31, 2020segment
Segment Reporting [Abstract]
Number of Operating Segments	2

Segment Reporting (Details)

Segment Reporting (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Segment Reporting Information [Line Items]
Revenues		$ 3,272	$ 3,692
Gross Profit	[1]	108	370
Operating Expenses		190	218
Operating income		(82)	152
Interest expense, net		(44)	(42)
Other income (expense), net		0	(3)
Net income (loss)		(128)	109
Depreciation, amortization and accretion		45	45
Non-cash unit-based compensation expense		4	3
Loss on disposal of assets and impairment charges		2	48
Unrealized loss (gain) on commodity derivatives		6	(6)
Inventory adjustments		227	(93)
Equity in earnings of unconsolidated affiliate		(1)	0
Adjusted EBITDA related to unconsolidated affiliate		2	0
Other non-cash adjustments		5	7
Income (loss) from operations before income taxes		(125)	107
Income tax expense (benefit)		3	(2)
Adjusted EBITDA		209	153
Capital expenditures		41	26
Assets		4,977		$ 5,438
Fuel Distribution and Marketing [Member]
Segment Reporting Information [Line Items]
Revenues		3,080	3,493
All Other [Member]
Segment Reporting Information [Line Items]
Revenues		192	199
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Revenues			(396)
Motor Fuel Sales [Member]
Segment Reporting Information [Line Items]
Revenues		3,166	3,583
Gross Profit	[1]	21	285
Motor Fuel Sales [Member] | All Other [Member]
Segment Reporting Information [Line Items]
Revenues		127	141
Non Motor Fuel Sales [Member]
Segment Reporting Information [Line Items]
Revenues		71	74
Intersegment Sales [Member] | Fuel Distribution and Marketing [Member]
Segment Reporting Information [Line Items]
Revenues			364
Intersegment Sales [Member] | All Other [Member]
Segment Reporting Information [Line Items]
Revenues			32
Intersegment Sales [Member] | Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Revenues		(293)	(396)
Lease Income [Member]
Segment Reporting Information [Line Items]
Revenues		35	35
Gross Profit	[1]	35	35
Lease Income [Member] | Fuel Distribution and Marketing [Member]
Segment Reporting Information [Line Items]
Revenues		30	32
Lease Income [Member] | All Other [Member]
Segment Reporting Information [Line Items]
Revenues		5	3
Non Motor Fuel [Member]
Segment Reporting Information [Line Items]
Gross Profit	[1]	52	50
Non Motor Fuel [Member] | Fuel Distribution and Marketing [Member]
Segment Reporting Information [Line Items]
Revenues		11	19
Non Motor Fuel [Member] | All Other [Member]
Segment Reporting Information [Line Items]
Revenues		60	55
Including Intercompany [Member] | Fuel Distribution and Marketing [Member]
Segment Reporting Information [Line Items]
Revenues			3,857
Including Intercompany [Member] | All Other [Member]
Segment Reporting Information [Line Items]
Revenues			231
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Revenues		(293)
Intersegment Eliminations [Member] | Intersegment Sales [Member] | Fuel Distribution and Marketing [Member]
Segment Reporting Information [Line Items]
Revenues		293
Intersegment Eliminations [Member] | Intersegment Sales [Member] | All Other [Member]
Segment Reporting Information [Line Items]
Revenues		0
Operating Segments [Member] | Fuel Distribution and Marketing [Member]
Segment Reporting Information [Line Items]
Revenues		3,373
Gross Profit	[1]	35	307
Operating Expenses		155	135
Operating income		(120)	172
Interest expense, net		(38)	(36)
Other income (expense), net		0	3
Net income (loss)		(157)	137
Depreciation, amortization and accretion		37	34
Non-cash unit-based compensation expense		4	3
Loss on disposal of assets and impairment charges		0	(4)
Unrealized loss (gain) on commodity derivatives		(6)	6
Inventory adjustments		226	(93)
Equity in earnings of unconsolidated affiliate		(1)	0
Adjusted EBITDA related to unconsolidated affiliate		2	0
Other non-cash adjustments		5	1
Income (loss) from operations before income taxes		(157)	139
Income tax expense (benefit)		0	2
Adjusted EBITDA		160	118
Capital expenditures		25	20
Assets		3,784		4,189
Operating Segments [Member] | All Other [Member]
Segment Reporting Information [Line Items]
Revenues		192
Gross Profit	[1]	73	63
Operating Expenses		35	83
Operating income		38	(20)
Interest expense, net		(6)	(6)
Other income (expense), net			(6)
Net income (loss)		29	(28)
Depreciation, amortization and accretion		8	11
Non-cash unit-based compensation expense		0	0
Loss on disposal of assets and impairment charges		(2)	(44)
Unrealized loss (gain) on commodity derivatives		0	0
Inventory adjustments		1	0
Equity in earnings of unconsolidated affiliate		0	0
Adjusted EBITDA related to unconsolidated affiliate		0	0
Other non-cash adjustments		0	6
Income (loss) from operations before income taxes		32	(32)
Income tax expense (benefit)		3	(4)
Adjusted EBITDA		49	35
Capital expenditures		16	6
Assets		1,193		$ 1,249
Operating Segments [Member] | Motor Fuel Sales [Member] | Fuel Distribution and Marketing [Member]
Segment Reporting Information [Line Items]
Gross Profit	[1]	(6)	258
Operating Segments [Member] | Motor Fuel Sales [Member] | All Other [Member]
Segment Reporting Information [Line Items]
Gross Profit	[1]	27	27
Operating Segments [Member] | Lease Income [Member] | Fuel Distribution and Marketing [Member]
Segment Reporting Information [Line Items]
Gross Profit	[1]	30	32
Operating Segments [Member] | Lease Income [Member] | All Other [Member]
Segment Reporting Information [Line Items]
Gross Profit	[1]	5	3
Operating Segments [Member] | Non Motor Fuel [Member] | Fuel Distribution and Marketing [Member]
Segment Reporting Information [Line Items]
Gross Profit	[1]	11	17
Operating Segments [Member] | Non Motor Fuel [Member] | All Other [Member]
Segment Reporting Information [Line Items]
Gross Profit	[1]	41	33
External Revenue [Member] | Motor Fuel Sales [Member]
Segment Reporting Information [Line Items]
Revenues		3,166	3,583
External Revenue [Member] | Motor Fuel Sales [Member] | Fuel Distribution and Marketing [Member]
Segment Reporting Information [Line Items]
Revenues		3,039	3,442
External Revenue [Member] | Motor Fuel Sales [Member] | All Other [Member]
Segment Reporting Information [Line Items]
Revenues		127	141
External Revenue [Member] | Non Motor Fuel Sales [Member] | Fuel Distribution and Marketing [Member]
Segment Reporting Information [Line Items]
Revenues		11
External Revenue [Member] | Non Motor Fuel Sales [Member] | All Other [Member]
Segment Reporting Information [Line Items]
Revenues		60
External Revenue [Member] | Lease Income [Member]
Segment Reporting Information [Line Items]
Revenues		35	35
External Revenue [Member] | Lease Income [Member] | Fuel Distribution and Marketing [Member]
Segment Reporting Information [Line Items]
Revenues		30	32
External Revenue [Member] | Lease Income [Member] | All Other [Member]
Segment Reporting Information [Line Items]
Revenues		5	3
External Revenue [Member] | Non Motor Fuel [Member]
Segment Reporting Information [Line Items]
Revenues		$ 71	74
External Revenue [Member] | Non Motor Fuel [Member] | Fuel Distribution and Marketing [Member]
Segment Reporting Information [Line Items]
Revenues			19
External Revenue [Member] | Non Motor Fuel [Member] | All Other [Member]
Segment Reporting Information [Line Items]
Revenues			$ 55
[1]	Excludes depreciation, amortization and accretion.

Net Income per Unit (Details)

Net Income per Unit (Details) - USD ($) $ / shares in Units, $ in Millions	Feb. 19, 2020	Mar. 31, 2020	Mar. 31, 2019
Earnings Per Share Basic [Line Items]
Net Income (Loss) Attributable to Parent		$ (128)	$ 109
Incentive distribution rights	$ 18	18	18
Distributions on nonvested phantom unit awards		$ 2	$ 2
Weighted average common units outstanding:
Common - basic (in shares)		83,013,768	82,711,188
Common - diluted (in shares)		83,013,768	83,380,167
Common units - diluted		$ (1.78)	$ 1.07
Common units - basic		$ (1.78)	$ 1.08
Common Units [Member]
Earnings Per Share Basic [Line Items]
Limited partners’ interest in net income (loss)		$ (148)	$ 89
Weighted average common units outstanding:
Common - basic (in shares)		83,013,768	82,711,188
Common - equivalents (in shares)		0	668,979
Common - diluted (in shares)		83,013,768	83,380,167