Sunoco (SUN) 10-Q 6 Nov 15 2015 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 02, 2015
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Entity Registrant Name	SUNOCO LP
Trading Symbol	SUN
Entity Central Index Key	1,552,275
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	Yes
Common Units [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		52,373,639
Subordinated Units [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		10,939,436
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		11,018,744

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 47,773	$ 125,426
Advances from affiliates	242,639	396,376
Accounts receivable, net	317,840	257,065
Receivables from affiliates	25,222	4,941
Inventories, net	350,613	440,294
Other current assets	65,782	72,557
Total current assets	1,049,869	1,296,659
Property and equipment, net	2,298,004	2,081,126
Other assets:
Goodwill	1,799,044	1,854,436
Intangible assets, net	980,591	893,455
Other noncurrent assets	52,085	35,568
Total assets	6,179,593	6,161,244
Current liabilities:
Accounts payable	439,158	383,496
Accounts payable to affiliates	35,449	56,969
Accrued expenses and other current liabilities	253,777	291,047
Current maturities of long-term debt	13,762	13,772
Total current liabilities	742,146	745,284
Revolving line of credit	875,000	683,378
Long-term debt	1,568,447	408,826
Deferred income tax liability	419,303	391,332
Other noncurrent liabilities	95,552	89,268
Total liabilities	$ 3,700,448	$ 2,318,088
Commitments and contingencies (Note 13)
Partners' capital:
Total partners' capital	$ 2,435,001	$ 902,147
Total equity	2,479,145	3,843,156
Noncontrolling interest	44,144	(5,644)
Total liabilities and equity	6,179,593	6,161,244
Common Units - Public [Member]
Partners' capital:
Total partners' capital	1,092,954	874,688
Common Units - Affiliated [Member]
Partners' capital:
Total partners' capital	1,267,056	27,459
Subordinated Units [Member]
Partners' capital:
Total partners' capital	$ 74,991
Predecessor [Member]
Partners' capital:
Total equity		$ 2,946,653

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Receivables from affiliates	$ 25,222	$ 4,941
Property and equipment, net	2,298,004	2,081,126
Other noncurrent assets	52,085	35,568
Accounts payable	439,158	383,496
Accrued expenses and other current liabilities	253,777	291,047
Other noncurrent liabilities	$ 95,552	$ 89,268
Common Units - Public [Member]
Partners' capital:
Limited Partners' Capital Account, Units Issued	25,536,329	20,036,329
Limited Partners' Capital Account, Units Outstanding	25,536,329	20,036,329
Common Units - Affiliated [Member]
Partners' capital:
Limited Partners' Capital Account, Units Issued	26,837,310	4,062,848
Limited Partners' Capital Account, Units Outstanding	26,837,310	4,062,848
Subordinated Units [Member]
Partners' capital:
Limited Partners' Capital Account, Units Issued	10,939,436	10,939,436
Limited Partners' Capital Account, Units Outstanding	10,939,436	10,939,436
Class A Units Affiliated
Partners' capital:
Limited Partners' Capital Account, Units Issued	11,018,744	0
Limited Partners' Capital Account, Units Outstanding	11,018,744	0
Variable Interest Entity, Primary Beneficiary [Member]
Receivables from affiliates	$ 5,549	$ 3,484
Property and equipment, net	44,161	45,340
Other noncurrent assets	3,665	3,665
Accounts payable	6	6
Accrued expenses and other current liabilities	484	484
Current maturities of long-term debt	8,393	8,422
Long-term debt	46,400	48,029
Other noncurrent liabilities	$ 1,190	$ 1,190

Consolidated Statements Of Oper

Consolidated Statements Of Operations and Comprehensive Income - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2014	Aug. 31, 2014	Sep. 30, 2015	Aug. 31, 2014	Sep. 30, 2015
Revenues
Retail motor fuel sales	$ 350,689		$ 854,140		$ 2,538,495
Wholesale motor fuel sales to third parties	1,021,267		2,664,186		8,021,741
Wholesale motor fuel sales to affiliates	271,726		500,362		1,391,145
Merchandise sales	115,070		429,891		1,195,306
Rental income	2,531		18,411		54,202
Other	9,300		20,327		59,834
Total revenues	1,770,583		4,487,317		13,260,723
Cost of sales
Retail motor fuel cost of sales	326,538		740,632		2,281,887
Wholesale motor fuel cost of sales	1,300,425		3,076,942		9,048,913
Merchandise cost of sales	78,091		287,364		801,231
Other	426		1,232		3,744
Total cost of sales	1,705,480		4,106,170		12,135,775
Gross profit	65,103		381,147		1,124,948
Operating expenses
General and administrative	10,844		42,752		131,175
Other operating	55,025		183,623		504,813
Rent	5,048		23,586		70,097
Loss (gain) on disposal of assets	(34)		696		1,531
Depreciation, amortization and accretion	13,309		45,601		144,128
Total operating expenses	84,192		296,258		851,744
Income from operations	(19,089)		84,889		273,204
Interest expense, net	(3,371)		(28,517)		(57,692)
Income before income taxes	(22,460)		56,372		215,512
Income tax expense	(980)		(28,972)		(43,657)
Net income (loss) and comprehensive income (loss)	(23,440)		27,400		171,855
Less: Net income (loss) and comprehensive income (loss) attributable to noncontrolling interest			(12,142)		49,788
Less: Preacquisition income (loss) allocated to general partner	(21,684)		11,998		64,789
Net income (loss) and comprehensive income (loss) attributable to partners	$ (1,756)		$ 27,544		$ 57,278
Cash distribution per unit	$ 0.5457		$ 0.7454		$ 2.0838
Common Units [Member]
Operating expenses
Common (basic and diluted)	$ (0.09)		$ 0.30		$ 0.96
Common units - public	11,053,799		43,772,142		30,994,132
Subordinated Units [Member]
Operating expenses
Common (basic and diluted)	$ (0.09)		$ 0.52		$ 1.21
Subordinated units - affiliated	10,939,436		10,939,436		10,939,436
Common Units - Public [Member]
Operating expenses
Common units - public	10,974,491		24,340,677		21,486,879
Common Units - Affiliated [Member]
Operating expenses
Common units - public	79,308		19,431,349		9,507,137
Predecessor [Member]
Revenues
Retail motor fuel sales		$ 0
Wholesale motor fuel sales to third parties		323,281		$ 1,275,422
Wholesale motor fuel sales to affiliates		571,755		2,200,394
Merchandise sales		0
Rental income		3,424		11,690
Other		1,117		4,683
Total revenues		899,577		3,492,189
Cost of sales
Retail motor fuel cost of sales		0
Wholesale motor fuel cost of sales		882,666		3,429,169
Merchandise cost of sales		0
Other		553		2,339
Total cost of sales		883,219		3,431,508
Gross profit		16,358		60,681
Operating expenses
General and administrative		6,833		17,075
Other operating		1,169		4,964
Rent		196		729
Loss (gain) on disposal of assets		(3)		(39)
Depreciation, amortization and accretion		3,798		10,457
Total operating expenses		11,993		33,186
Income from operations		4,365		27,495
Interest expense, net		(1,491)		(4,767)
Income before income taxes		2,874		22,728
Income tax expense		(91)		(218)
Net income (loss) and comprehensive income (loss)		2,783		22,510
Less: Net income (loss) and comprehensive income (loss) attributable to noncontrolling interest		0
Net income (loss) and comprehensive income (loss) attributable to partners		$ 2,783		$ 22,510
Cash distribution per unit		$ 0		$ 1.0218
Predecessor [Member] | Common Units [Member]
Operating expenses
Common (basic and diluted)		$ 0.13		$ 1.02
Common units - public		11,055,984		11,048,745
Predecessor [Member] | Subordinated Units [Member]
Operating expenses
Common (basic and diluted)		$ 0.13		$ 1.02
Subordinated units - affiliated		10,939,436		10,939,436
Predecessor [Member] | Common Units - Public [Member]
Operating expenses
Common units - public		10,957,974		10,944,309
Predecessor [Member] | Common Units - Affiliated [Member]
Operating expenses
Common units - public		79,308		79,308
Susser [Member]
Operating expenses
Less: Preacquisition income (loss) allocated to general partner	$ (21,684)		$ 11,998
Susser [Member] | Predecessor [Member]
Operating expenses
Less: Preacquisition income (loss) allocated to general partner		$ 0

Consolidated Statement of Chang

Consolidated Statement of Changes in Partners' Equity - 9 months ended Sep. 30, 2015 - USD ($) $ in Thousands	Total	Energy Transfer Partners Limited Partnership [Member]	Energy Transfer Partners Limited Partnership [Member]Sunoco LLC [Member]	Contribution of Susser from ETP Holdco and HHI [Member]	Common Units - Public [Member]	Common Units - Affiliated [Member]	Common Units - Affiliated [Member]Energy Transfer Partners Limited Partnership [Member]	Subordinated Units [Member]	Predecessor Equity [Member]	Predecessor Equity [Member]Energy Transfer Partners Limited Partnership [Member]	Predecessor Equity [Member]Energy Transfer Partners Limited Partnership [Member]Sunoco LLC [Member]	Predecessor Equity [Member]Contribution of Susser from ETP Holdco and HHI [Member]	Noncontrolling Interest
Beginning balance at Dec. 31, 2014	$ 3,843,156				$ 874,688	$ 27,459			$ 2,946,653				$ (5,644)
Contribution from ETP			$ (775,000)	$ (966,855)							$ (775,000)	$ (966,855)
Contribution of assets between entities under common control above historic cost	(1,007,700)					1,348		$ 81,357	(1,090,405)
Cancellation of promissory note with ETP		$ 255,000					$ 255,000
Cash distribution to ETP		(204,182)					(25,000)			$ (179,182)
Cash distribution to unitholders	(64,797)				(42,669)	(14,543)		(7,585)
Equity issued to ETP		$ 1,007,699					$ 1,007,699
Public equity offering, net	213,213				213,213
Unit-based compensation	4,757				3,181	1,279		297
Other	1,999				(5)	2,004
Partnership net income	171,855				44,546	11,810		922	$ 64,789				49,788
Ending balance at Sep. 30, 2015	$ 2,479,145				$ 1,092,954	$ 1,267,056		$ 74,991					$ 44,144

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	1 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2014	Aug. 31, 2014	Sep. 30, 2015
Cash flows from operating activities:
Net income	$ (23,440)		$ 171,855
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation, amortization and accretion	13,309		144,128
Amortization of deferred financing fees	1,606		2,291
Loss (gain) on disposal of assets	(34)		1,531
Non-cash unit based compensation	2,503		3,529
Deferred income tax			2,042
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable	80,911		(60,775)
Accounts receivable from affiliates	(5,496)		(18,273)
Inventories	34,241		88,903
Other assets	83,862		6,775
Accounts payable	(186,588)		66,430
Accounts payable to affiliates	(21,249)		(21,634)
Accrued liabilities	38,386		(37,546)
Other noncurrent liabilities	(7,507)		(13,317)
Net cash provided by operating activities	10,504		335,939
Cash flows from investing activities:
Capital expenditures	(20,123)		(257,729)
Purchase of intangible assets	(19,925)		(63,277)
Other acquisitions			(59,193)
Proceeds from disposal of property and equipment	53		4,419
Net cash used in investing activities	(39,995)		(2,117,635)
Cash flows from financing activities:
Proceeds from issuance of Senior Notes			1,400,000
Payments on long-term debt	(30,837)		(240,388)
Revolver, borrowings	110,800		959,668
Revolver, repayments	(85,390)		(513,046)
Advances from affiliates	53,125		153,737
Proceeds from equity issued, net			213,213
Distributions to Parent			(204,182)
Distributions to Unitholders			(64,852)
Other			(107)
Net cash provided by financing activities	47,698		1,704,043
Net increase (decrease) in cash	18,207		(77,653)
Cash and cash equivalents at beginning of period	127,400		125,426
Cash and cash equivalents at end of period	145,607	$ 127,400	47,773
Predecessor [Member]
Cash flows from operating activities:
Net income		22,510
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation, amortization and accretion		10,457
Amortization of deferred financing fees		313
Loss (gain) on disposal of assets		(39)
Non-cash unit based compensation		4,692
Deferred income tax		(15)
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable		(3,939)
Accounts receivable from affiliates		(22,812)
Inventories		(10,557)
Other assets		(938)
Accounts payable		30,838
Accrued liabilities		1,713
Other noncurrent liabilities		1,139
Net cash provided by operating activities		33,362
Cash flows from investing activities:
Capital expenditures		(89,330)
Purchase of intangible assets		(3,660)
Redemption of marketable securities		25,952
Net cash used in investing activities		(67,038)
Cash flows from financing activities:
Payments on long-term debt		(25,880)
Revolver, borrowings		554,771
Revolver, repayments		(466,391)
Distributions to Parent		(16,669)
Distributions to Unitholders		(16,485)
Other		(125)
Net cash provided by financing activities		29,221
Net increase (decrease) in cash		(4,455)
Cash and cash equivalents at beginning of period	$ 3,695	8,150
Cash and cash equivalents at end of period		$ 3,695
Sunoco LLC [Member]
Cash flows from investing activities:
Acquisition of businesses, net of cash acquired			(775,000)
Susser [Member]
Cash flows from investing activities:
Acquisition of businesses, net of cash acquired			$ (966,855)

Organization and Principles of

Organization and Principles of Consolidation	9 Months Ended
	Sep. 30, 2015
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Organization and Principles of Consolidation	1. The Partnership was formed in June 2012 by Susser Holdings Corporation ("Susser") and its wholly owned subsidiary, Sunoco GP LLC (formerly known as Susser Petroleum Partners GP LLC), our general partner (“General Partner”). On September 25, 2012, we completed our initial public offering (“IPO”) of 10,925,000 common units representing limited partner interests. On April 27, 2014, Susser entered into an Agreement and Plan of Merger with Energy Transfer Partners, L.P. (“ETP”) and certain other related entities, under which ETP would acquire the outstanding common shares of Susser ("ETP Merger"). The ETP Merger was completed on August 29, 2014. By acquiring Susser, ETP acquired 100% of the non-economic general partner interest and incentive distribution rights in us, which have subsequently been distributed to Energy Transfer Equity, L.P. (“ETE”), and directly and indirectly acquired approximately 11.0 million of our common and subordinated units (representing approximately 50.1% of our then outstanding units). Unvested phantom units that were outstanding on April 27, 2014 vested upon completion of the ETP Merger. See Note 3 for further information. Effective October 27, 2014, Susser Petroleum Partners LP (NYSE: SUSP) changed its name to Sunoco LP (“SUN”, NYSE: SUN). These changes align the Partnership's legal and marketing name with that of ETP's iconic brand, Sunoco. As used in this document, the terms "Partnership", "SUN", "we", "us" or "our", should be understood to refer to Sunoco LP and our consolidated subsidiaries, unless the context clearly indicates otherwise. The consolidated financial statements are composed of Sunoco LP, a publicly traded Delaware limited partnership, our majority-owned subsidiaries, and variable interest entities (“VIE”s) in which we are the primary beneficiary. We distribute motor fuels across more than 30 states throughout the East Coast and Southeast regions of the United States from Maine to Florida and from Florida to New Mexico, as well as Hawaii. Starting in fiscal 2014, we are also an operator of convenience retail stores in Virginia, Maryland, Tennessee, Georgia, and Hawaii. As a result of our July 31, 2015 acquisition of Susser from ETP, we are also an operator of convenience retail stores in Texas, Oklahoma, and New Mexico. Our recent acquisitions are intended to complement and expand our wholesale distribution business and diversify both geographically and through retail operations. On April 1, 2015, we acquired a 31.58% membership interest and 50.1% voting interest in Sunoco, LLC (“Sunoco LLC”). Because we have a controlling financial interest in Sunoco LLC, our consolidated financial statements include 100% of Sunoco LLC. The 68.42% membership interest in Sunoco LLC that we do not own is presented as noncontrolling interest in our consolidated financial statements. Results of operations for the Mid-Atlantic Convenience Stores, LLC ("MACS"), Sunoco LLC, and Susser acquisitions, deemed transactions between entities under common control, have been included in our consolidated results of operations since September 1, 2014, the date of common control. See Note 3 for further information. Prior to September 2014, we operated our business as one segment, which was primarily engaged in wholesale fuel distribution. With the addition of convenience store operations we have added a retail operating segment. Our primary operations are conducted by the following consolidated subsidiaries: • Susser Petroleum Operating Company LLC ("SPOC"), a Delaware limited liability company, distributes motor fuel to Susser’s retail and consignment locations, as well as third party customers in Texas, New Mexico, Oklahoma and Louisiana. • T&C Wholesale LLC and Susser Energy Services LLC, both Texas limited liability companies, distribute motor fuels, propane and lubricating oils, primarily in Texas, Oklahoma, New Mexico and Kansas. On April 1, 2015, T&C Wholesale merged into Susser Energy Services and Susser Energy Services changed its name to Sunoco Energy Services LLC. • Susser Petroleum Property Company LLC (“PropCo”), a Delaware limited liability company, primarily owns and leases convenience store properties. • Southside Oil, LLC, a Virginia limited liability company, distributes motor fuel, primarily in Virginia, Maryland, Tennessee, and Georgia. • MACS Retail LLC, a Virginia limited liability company, owns and operates convenience stores, primarily in Virginia, Maryland, Tennessee, and Georgia. • Aloha Petroleum, Ltd. (“Aloha”), a Hawaii corporation, distributes motor fuel and owns and operates convenience stores on the Hawaiian Islands. • Sunoco LLC, a Delaware limited liability company formed on June 1, 2014, in which we own a 31.58% membership interest, primarily distributes motor fuels across more than 26 states throughout the East Coast and Southeast regions of the United States. • Susser, a Delaware corporation, sells motor fuel and merchandise in Texas, New Mexico, and Oklahoma through Stripes branded convenience stores and transports motor fuel under GoPetro Transport LLC. All significant intercompany accounts and transactions have been eliminated in consolidation. Certain line items have been reclassified for presentation purposes to conform to the accounting policies of the consolidated entity. These reclassifications had no impact on gross margin, income from operations, net income and comprehensive income, or the balance sheets or statements of cash flows.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. 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 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, 2014 filed with the SEC on February 27, 2015. Significant Accounting Policies Cash and Cash Equivalents. Sunoco LLC has a treasury services agreement with an indirect wholly-owned subsidiary of ETP, Sunoco, Inc. Pursuant to this agreement, Sunoco LLC participates in Sunoco, Inc.’s centralized cash management program. Under this program, all cash receipts and cash disbursements are processed, together with those of Sunoco, Inc., through Sunoco, Inc.’s cash accounts with a corresponding credit or charge to the advances to/from affiliates account. This cash management policy differs from our remaining cash policies, which are unchanged from December 31, 2014. The net balance of Sunoco LLC is reflected in Advances from affiliates on the consolidated balance sheets. Segment Reporting. Beginning with the acquisition of MACS in 2014, we operate our business in two primary segments, both of which are included as reportable segments. Our retail segment operates convenience stores selling a variety of merchandise, food items, services and motor fuel. Our wholesale segment sells motor fuel to our retail segment and external customers. Beginning in the first quarter of 2015, we allocated the revenue and costs previously reported in "All Other" to each segment based on the way our Chief Operating Decision Maker ("CODM") measures segment performance (see Note 18). As of September 30, 2015, there were no other changes in significant accounting policies from those described in the December 31, 2014 audited consolidated financial statements. Recently Issued Accounting Pronouncements FASB ASU No. 2015-03. In April 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2015-03, " Interest - Imputation of Interest - (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs." Debt issuance costs related to a recognized debt liability shall be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and measurement guidance for debt issuance costs are not affected by the amendments in this ASU. The amendments in this ASU are effective for financial statements issued with fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. The ASU requires retrospective application. We do not anticipate that the adoption of this ASU will have a material impact on the presentation of our financial statements. FASB ASU No. 2015-05. In April 2015, the FASB issued ASU No. 2015-05 " Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Customer's Accounting for Fees Paid in a Cloud Computing Arrangement. " The amendments in this ASU provide guidance to customers about whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. The guidance will not change GAAP for a customer’s accounting for service contracts. The amendments in this ASU are effective for financial statements issued with fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. We do not anticipate that the adoption of this ASU will have a material impact on the presentation of our financial statements. FASB ASU No. 2015-06. In April 2015, the FASB issued ASU No. 2015-06 " Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions (a consensus of the FASB Emerging Issues Task Force ("EITF"). " The amendments in this ASU specify 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. In that circumstance, the previously reported earnings per unit of the limited partners (which is typically the earnings per unit measure presented in the financial statements) would not change as a result of the dropdown transaction. Qualitative disclosures about how the rights to the earnings (losses) differ before and after the dropdown transaction occurs for purposes of computing earnings per unit under the two-class method also are required. The amendments in this ASU are effective for financial statements issued with fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. We currently are in compliance with the amendments in this ASU. FASB ASU No. 2015-14. In August 2015, the FASB issued ASU No. 2015-14, " Revenue from Contracts with Customers (Topic 606) – Deferral of the Effective Date," which amends the effective date of ASU No. 2014-09. The updates clarify the principles for recognizing revenue based on the core principle 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 or services. ASU 2015-14 amends the effective date to financial statements issued with fiscal years beginning after December 15, 2017, including interim periods within that reporting period, with earlier adoption not permitted. ASU 2015-14 can be adopted either retrospectively to each prior reporting period presented or as a cumulative-effect adjustment as of the date of adoption. We are continuing to evaluate the impact, if any, that adopting this new accounting standard will have on our revenue recognition policies. FASB ASU No. 2015-15. In August 2015, the FASB issued ASU No. 2015-15 " Interest – Imputation of Interest (Subtopic 835-30) – Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements (Amendments to SEC Paragraphs Pursuant to Staff Announcement at June 18, 2015 EITF Meeting). " As the guidance in Update 2015-03 (discussed above) does not address presentation or subsequent measurement of debt issuance costs related to line-of-credit arrangements, Update 2015-15 clarifies that such debt issuance costs may be deferred and presented as an asset and subsequently amortized ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. The amendments in this Update are effective for financial statements issued with fiscal years beginning after December 15, 2015, including interim periods within that reporting period. The ASU requires retrospective application. We do not anticipate that the adoption of this ASU will have a material impact on the presentation of our financial statements. FASB ASU No. 2015-16. In August 2015, the FASB issued ASU No. 2015-16 " Business Combinations (Topic 805) – Simplifying the Accounting for Measurement-Period Adjustments. " This update requires that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. Additionally, this update requires that the acquirer record, in the same period’s financial statements, the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. Finally, this update requires an entity to present separately on the face of the income statement or disclose in the notes the portion of the amount recorded in current-period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. The amendments in this Update are effective for financial statements issued with fiscal years beginning after December 15, 2015, including interim periods within that reporting period. We do not anticipate that the adoption of this ASU will have a material impact on the presentation of our financial statements.

Merger and Acquisitions

Merger and Acquisitions	9 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
Mergers and Acquisitions	3. Mergers and Acquisitions ETP Merger As a result of the ETP Merger, we became a consolidated entity of ETP and applied “push down” accounting that required our assets and liabilities to be adjusted to fair value as of August 29, 2014, the date of the merger. Due to the application of "push down" accounting, our consolidated financial statements and certain footnote disclosures are presented in two distinct periods to indicate the application of two different bases of accounting between the periods presented. The periods prior to the ETP Merger are identified as “Predecessor” and the period after the ETP Merger is identified as “Successor”. For accounting purposes, management has designated the ETP Merger date as August 31, 2014, as the operating results and change in financial position for the intervening period is not material. Management, with the assistance of a third party valuation firm, has determined the fair value of our assets and liabilities as of August 31, 2014. We determined the value of goodwill by giving consideration to the following qualitative factors: • synergies created from a reduction in workforce; • synergies created through increased fuel purchasing advantages, merchandising and improved “buying power” reflecting economies of scale; and • the consideration of the highest and best use of the assets through discussion among the management group, the qualitative characteristics of the assets acquired, observations from past transactions within the industry regarding the use of assets subsequent to the respective acquisitions, and senior management’s future plans for the assets acquired and the related forecasts. Our identifiable intangible assets consist primarily of dealer relationships, the fair value of which were determined by applying a discounted cash flow approach which was adjusted for customer attrition assumptions and projected market conditions. The amount of goodwill recorded represents the excess of our enterprise value over the fair value of our assets and liabilities. In connection with the finalization of the ETP Merger valuation, an adjustment of $15.1 million was made to reduce the amounts of goodwill and deferred tax liability, and increase property and equipment. The following table summarizes the final "push down" accounting allocation to our assets and liabilities as of the date presented (in thousands): August 31, 2014 Current assets $ 171,434 Property and equipment 274,510 Goodwill 574,876 Intangible assets 70,473 Other noncurrent assets 811 Current liabilities (150,657 ) Other noncurrent liabilities (245,663 ) Net assets $ 695,784 Acquisitions MACS Acquisition On October 1, 2014, we acquired 100% of the membership interests of MACS from ETP for a total consideration of approximately $768.0 million, subject to certain working capital adjustments. The consideration paid consisted of 3,983,540 newly issued Partnership common units and $566.0 million in cash. We initially financed the cash portion of the MACS acquisition by utilizing availability under the 2014 Revolver (as defined below). A portion of the 2014 Revolver borrowing was repaid during the fourth quarter of 2014, using cash from proceeds of an equity offering. MACS has been determined to be the primary beneficiary of certain variable interest entities, and therefore the Partnership consolidates these variable interest entities. The assets owned by MACS include approximately 100 company-operated retail convenience stores and 200 dealer-operated and consignment sites that were previously acquired by ETP. The combined portfolio includes locations in Virginia, Maryland, Tennessee and Georgia. This was the first transaction completed in a series of previously announced drop-down plans by which ETP intends to transfer its retail and fuel distribution businesses to the Partnership. The acquisition was accounted for as a transaction between entities under common control. Specifically, the Partnership recognized the acquired assets and assumed liabilities at their respective carrying values and no additional goodwill was created. The Partnership's results of operations include MACS' results of operations beginning September 1, 2014, the date of common control. As a result, the Partnership retrospectively adjusted its financial statements to include the balances and operations of MACS from August 31, 2014. The following table summarizes the preliminary recording of the assets and liabilities at their respective carrying values as of the date presented, including initial tax accounting related to the transaction (in thousands): August 31, 2014 Current assets $ 96,749 Property and equipment 463,772 Goodwill 118,610 Intangible assets 90,676 Other noncurrent assets 48,913 Current liabilities (45,151 ) Other noncurrent liabilities (186,661 ) Net assets 586,908 Net deemed contribution (21,095 ) Cash acquired (60,798 ) Total cash consideration, net of cash acquired $ 505,015 Goodwill acquired in connection with the MACS acquisition is deductible for tax purposes. Aloha Acquisition On December 16, 2014, we completed the acquisition of 100% of the stock of Aloha, the largest independent gasoline marketer and one of the largest convenience store operators in Hawaii, with an extensive wholesale fuel distribution network and six fuel storage terminals on the islands. Aloha currently markets through approximately 100 Aloha, Shell, and Mahalo branded fuel stations throughout the state, about half of which are company operated. The adjusted purchase price for Aloha was approximately $267.0 million in cash, subject to a post-closing earn-out we have estimated at $18.3 million, and certain post-closing adjustments, and before transaction costs and other expenses totaling $2.8 million. As of December 31, 2014, we have recorded on our consolidated balance sheet under other non-current liabilities the $18.3 million contingent consideration, which we based on the internal evaluation of the earnings level that Aloha is expected to achieve during the earnout period of December 16, 2014 through December 31, 2022. Approximately $14.1 million of the cash consideration was placed in an escrow account to satisfy indemnification obligations of the seller and certain environmental claims, pursuant to the terms of the purchase agreement. Management, with the assistance of a third party valuation firm, preliminarily determined the fair value of the assets and liabilities at the date of acquisition. We determined the value of goodwill by giving consideration to the following qualitative factors: • synergies created through increased fuel purchasing advantages, merchandising and improved “buying power” reflecting economies of scale; • strategic advantages of Aloha due to its particular assets; • Aloha’s history; • the nature of Aloha’s products and services and its competitive position in the marketplaces; and • Aloha’s competitors in the geographically isolated market. The value of certain assets and liabilities are preliminary in nature, and are subject to adjustment as additional information is obtained about the facts and circumstances that existed at the acquisition date. As a result, material adjustments to this preliminary allocation may occur in the future. An adjustment of $49.1 million was made to reduce the amount of goodwill related to the Aloha acquisition and increase tangible and intangible assets offset by an increase in deferred tax liability. Management is reviewing the valuation and confirming the results to determine the final purchase price allocation. The following table summarizes the preliminary allocation of the assets and liabilities as of the date presented (in thousands): December 16, 2014 Current assets $ 67,012 Property and equipment 127,833 Goodwill 105,698 Intangible assets 74,706 Other noncurrent assets 732 Current liabilities (20,127 ) Other noncurrent liabilities (70,465 ) Total consideration 285,389 Cash acquired (30,597 ) Contingent consideration (18,300 ) Total cash consideration, net of cash acquired and contingent consideration $ 236,492 The Aloha acquisition was a stock purchase transaction. It is being treated as such for tax purposes and any resulting goodwill is not deductible for tax purposes. Sunoco LLC Acquisition On April 1, 2015, we acquired a 31.58% membership interest and 50.1% voting interest in Sunoco LLC from ETP Retail Holdings, LLC (“ETP Retail”), an indirect wholly-owned subsidiary of ETP, for total consideration of approximately $775.0 million in cash (the “Cash Consideration”) and $40.8 million in common units representing limited partner interests of the Partnership, based on the five day volume weighted average price of the Partnership’s common units as of March 20, 2015. The Cash Consideration was financed through issuance by the Partnership and its wholly owned subsidiary, Sunoco Finance Corp. (“SUN Finance”) of 6.375% Senior Notes due 2023 on April 1, 2015. The common units issued to ETP Retail were issued and sold in a private transaction exempt from registration under Section 4(a)(2) of the Securities Act of 1933, as amended (the “Securities Act”). Pursuant to the terms of the Sunoco LLC Contribution Agreement, ETP guaranteed all of the obligations of ETP Retail. We have a controlling financial interest in Sunoco LLC as a result of our 50.1% voting interest, therefore our consolidated financial statements include 100% of Sunoco LLC. The 68.42% membership interest in Sunoco LLC that we do not own is presented as noncontrolling interest in our consolidated financial statements. The acquisition was accounted for as a transaction between entities under common control. Specifically, the Partnership recognized acquired assets and assumed liabilities at their respective carrying values with no goodwill created. The Partnership’s results of operations include Sunoco LLC’s results of operations beginning September 1, 2014, the date of common control. As a result, the Partnership retrospectively adjusted its financial statements to include the balances and operations of Sunoco LLC from August 31, 2014. Accordingly, the Partnership retrospectively adjusted its consolidated statement of operations and comprehensive income to include $2.4 billion of Sunoco LLC revenues and $24.5 million of net income for the three months ended March 31, 2015 as well as $1.1 billion of Sunoco LLC revenues and $28.8 million of net loss for the one month ended September 30, 2014. Preacquisition equity of Sunoco LLC is presented as predecessor equity in our consolidated financial statements. The following table summarizes the preliminary recording of the assets and liabilities at their respective carrying values as of the date presented, (in thousands): August 31, 2014 Current assets $ 1,140,109 Property and equipment 384,100 Intangible assets 182,477 Other noncurrent assets 2,238 Current liabilities (641,400 ) Other noncurrent liabilities (7,293 ) Net assets 1,060,231 Net deemed contribution (285,231 ) Cash acquired (44 ) Total cash consideration, net of cash acquired $ 774,956 Susser Acquisition On July 31, 2015, we acquired 100% of Susser from Heritage Holdings, Inc., a wholly owned subsidiary of ETP (“HHI”) and ETP Holdco Corporation, a wholly owned subsidiary of ETP (“ETP Holdco” and together with HHI, the “Contributors” and each, a “Contributor”), for total consideration of approximately $966.9 million in cash (the “Cash Consideration”), subject to certain post-closing working capital adjustments, and issued to the Contributors 21,978,980 Class B Units representing limited partner interests of the Partnership (“Class B Units”). The Class B Units were identical to the common units in all respects, except such Class B Units were not entitled to distributions payable with respect to the second quarter of 2015. The Class B Units converted, on a one-for-one basis, into common units on August 19, 2015. Pursuant to the terms of the Susser Contribution Agreement, (i) Susser caused its wholly owned subsidiary to exchange its 79,308 common units for 79,308 Class A Units representing limited partner interests in the Partnership (“Class A Units”) and (ii) the 10,939,436 subordinated units held by wholly owned subsidiaries of Susser were converted into 10,939,436 Class A Units. The Class A Units are entitled to receive distributions on a pro rata basis with the common units, except that the Class A Units (a) do not share in distributions of cash to the extent such cash is derived from or attributable to any distribution received by the Partnership from PropCo, the Partnership’s indirect wholly owned subsidiary, the proceeds of any sale of the membership interests of PropCo, or any interest or principal payments received by the Partnership with respect to indebtedness of PropCo or its subsidiaries and (b) are subordinated to the common units during the subordination period for the subordinated units and are not entitled to receive any distributions until holders of the common units have received the minimum quarterly distribution plus any arrearages in the payment of the minimum quarterly distribution from prior quarters. Furthermore, the Class A Units (a) do not have the right to vote on any matter except as otherwise required by any non-waivable provision of law, (b) are not convertible into common units or any other unit of the Partnership and (c) are not allocated any items of income, gain, loss, deduction or credit attributable to the Partnership’s ownership of, or sale or other disposition of, the membership interests of PropCo, or the Partnership’s ownership of any indebtedness of PropCo or any of its subsidiaries. Distributions made to holders of Class A Units are disregarded for purposes of determining distributions on the Partnership’s incentive distribution rights. In addition, the Partnership issued 79,308 common units and 10,939,436 subordinated units to the Contributors (together with the Class B Units, the “Unit Consideration”) to restore the economic benefit of the common units and subordinated units held by wholly owned subsidiaries of Susser that were exchanged or converted, as applicable, into Class A Units. The Unit Consideration was issued and sold to the Contributors in private transactions exempt from registration under Section 4(a)(2) of the Securities Act. Pursuant to the terms of the Susser Contribution Agreement, ETP guaranteed all then existing obligations of the Contributors. The acquisition was accounted for as a transaction between entities under common control. Specifically, the Partnership recognized acquired assets and assumed liabilities at their respective carrying values with no additional goodwill created. The Partnership’s results of operations include Susser’s results of operations beginning September 1, 2014, the date of common control. As a result, the Partnership retrospectively adjusted its financial statements to include the balances and operations of Susser from August 31, 2014. Accordingly, the Partnership retrospectively adjusted its consolidated statement of operations and comprehensive income to include $2.6 billion of Susser revenues and $18.1 million of net income for the period from January 1, 2015 through July 31, 2015 as well as $169.3 million of Susser revenues and $1.0 million of net income for the one month ended September 30, 2014. Preacquisition equity of Susser is presented as predecessor equity in our consolidated financial statements. The following table summarizes the preliminary recording of the assets and liabilities at their respective carrying values as of the date presented, (in thousands): August 31, 2014 Current assets $ 153,443 Property and equipment 983,900 Goodwill 976,631 Intangible assets 541,054 Other noncurrent assets 38,216 Current liabilities (246,009 ) Other noncurrent liabilities (842,310 ) Net assets 1,604,926 Net deemed contribution (574,269 ) Cash acquired (63,801 ) Total cash consideration, net of cash acquired $ 966,855 Other Acquisitions On August 10, 2015, we acquired 27 convenience stores in the Upper Rio Grande Valley from Aziz Convenience Stores, L.L.C. for $41.6 million. The Partnership allocated the total purchase consideration to the assets acquired based on their preliminary estimate of their respective fair values at the purchase date. The acquisition increased goodwill by $4.3 million.

Variable Interest Entities

Variable Interest Entities	9 Months Ended
	Sep. 30, 2015
Noncontrolling Interest [Abstract]
Variable Interest Entities	4. Variable Interest Entities MACS entered into agreements with entities controlled by the Uphoff Unitholders (members of MACS Holdings, LLC, owner of MACS prior to the acquisition by ETP) to lease the property, buildings and improvements of 37 sites that are now operated by the Partnership. Under the terms of the agreement, the Partnership has the right to purchase the underlying assets of 33 of these leases, by paying the associated mortgage debt of up to $54.3 million, and by paying $21.2 million less certain amounts denoted as accrued excess rent. Creditors under the agreements do not have recourse to the Partnership's assets in the event of default on the VIE long-term debt (see Note 11). Because of the variable interest purchase option described above, as well as the terms of the leases, the Partnership is determined to be the primary beneficiary of these variable interest entities, and therefore we have consolidated these entities. In determining whether the Partnership is the primary beneficiary, we took into consideration the following: • Identified the significant activities and the parties that have the power to direct them; • Reviewed the governing board composition and participation ratio; • Determining the equity, profit and loss ratio; • Determining the management-sharing ratio; • Reviewed employment terms; and • Reviewed the funding and operating agreements. The assets and liabilities of the VIEs are presented in the parenthetical amounts on our Consolidated Balance Sheets.

Accounts Receivable

Accounts Receivable	9 Months Ended
	Sep. 30, 2015
Accounts Receivable Net [Abstract]
Accounts Receivable	5. Accounts Receivable Accounts receivable, excluding receivables from affiliates, consist of the following (in thousands): December 31, 2014 September 30, 2015 Accounts receivable, trade $ 193,199 $ 223,156 Credit card receivables 37,277 50,282 Vendor receivables for rebates, branding, and other 16,536 16,380 Other receivables 14,033 32,068 Allowance for doubtful accounts (3,980 ) (4,046 ) Accounts receivable, net $ 257,065 $ 317,840

Inventories

Inventories	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
Inventories	6. Inventories Due to changes in fuel prices, we recorded a $205.3 million and a $34.3 million write-down of the value of fuel inventory at December 2014 and September 2015, respectively. Allowances are immaterial for separate disclosure and are included within the “Other” line item. Inventories consist of the following (in thousands): December 31, 2014 September 30, 2015 Fuel-retail $ 31,934 $ 33,249 Fuel-other wholesale 302,675 215,666 Fuel-consignment 7,337 3,767 Merchandise 83,790 81,954 Equipment and maintenance spare parts 11,210 12,738 Other 3,348 3,239 Inventories, net $ 440,294 $ 350,613

Property And Equipment

Property And Equipment	9 Months Ended
	Sep. 30, 2015
Property Plant And Equipment [Abstract]
Property and Equipment	7. Property and Equipment Property and equipment consist of the following (in thousands): December 31, 2014 September 30, 2015 Land $ 667,323 $ 756,030 Buildings and leasehold improvements 866,062 957,927 Equipment 541,397 708,255 Construction in progress 96,020 53,278 Total property and equipment 2,170,802 2,475,490 Less: accumulated depreciation (89,676 ) (177,486 ) Property and equipment, net $ 2,081,126 $ 2,298,004

Assets Held for Sale

Assets Held for Sale	9 Months Ended
	Sep. 30, 2015
Assets Of Disposal Group Including Discontinued Operation [Abstract]
Assets Held for Sale	8. Assets Held for Sale Assets held for sale are currently under contract for sale and are expected to close within one year. The disposition of assets held for sale during the three and nine month periods ended September 30, 2014 and September 30, 2015 resulted in an immaterial gain or loss. These are included in gain/loss on disposal of assets in the Consolidated Statements of Operations and Comprehensive Income. As of December 31, 2014 and September 30, 2015, we had assets held for sale of $1.1 million and $1.9 million, respectively. These are included in other noncurrent assets on the Consolidated Balance Sheet.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
	Sep. 30, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	9 . Goodwill and Other Intangible Assets Goodwill is not amortized, but is tested annually for impairment, or more frequently if events and circumstances indicate that the asset might be impaired. The annual impairment test is performed as of the first day of the fourth quarter of the fiscal year. At December 31, 2014 and September 30, 2015, we had $1.9 billion and $1.8 billion of goodwill, respectively, recorded in conjunction with past business combinations. The 2014 impairment analysis indicated no impairment in goodwill. During 2015, we continued our evaluation of the Aloha purchase accounting with the assistance of a third party valuation firm. An adjustment related to the Aloha acquisition of $49.1 million was made to reduce goodwill and increase tangible and intangible assets, offset by an increase in deferred tax liability. See Note 3 for the preliminary estimated fair values of Aloha's assets and liabilities as of the date of acquisition. In connection with the finalization of the ETP Merger valuation, an adjustment of $15.1 million was made to reduce goodwill and deferred tax liability, and increase property and equipment. As of September 30, 2015, we evaluated potential impairment indicators. We believe no impairment occurred during the third quarter of 2015, and we believe the assumptions used in the analysis performed in 2014 are still relevant and indicative of our current operating environment. As a result, no impairment was recorded to goodwill during the period from January 1, 2015 through September 30, 2015. The Partnership has indefinite-lived intangible assets recorded that are not amortized. These indefinite-lived assets consist of tradenames, franchise rights, contractual rights, and liquor licenses. Tradenames, franchise rights, and liquor licenses relate to our retail segment while contractual rights relate to our wholesale segment. In accordance with ASC 350 “ Intangibles-Goodwill and Other Prior to December 31, 2014, our Stripes and Laredo Taco Company tradenames were amortized over 30 years. As of January 1, 2015, management deemed the Stripes and Laredo Taco Company tradenames to be finite-lived assets and ceased amortization, retrospectively applying the indefinite lived designation beginning on September 1, 2014. We evaluate the estimated benefit periods and recoverability of other intangible assets when facts and circumstances indicate that the lives may not be appropriate and/or the carrying values of the assets may not be recoverable. If the carrying value is not recoverable, impairment is measured as the amount by which the carrying value exceeds estimated fair value. The following table presents the gross carrying amount and accumulated amortization for each major class of intangible assets, excluding goodwill (in thousands): December 31, 2014 September 30, 2015 Gross Gross Carrying Accumulated Net Book Carrying Accumulated Net Book Amount Amortization Value Amount Amortization Value Indefinite-lived Tradenames $ 498,937 $ 6,508 $ 492,429 $ 493,058 $ 6,508 $ 486,550 Franchise rights 329 — 329 — — — Contractual rights — — — 24,000 — 24,000 Liquor licenses 16,000 — 16,000 16,000 — 16,000 Finite-lived Customer relations including supply agreements 447,821 98,602 349,219 535,405 134,504 400,901 Favorable leasehold arrangements, net 25,530 1,158 24,372 25,794 1,412 24,382 Loan origination costs 7,611 381 7,230 28,068 1,691 26,377 Other intangibles 4,604 728 3,876 3,675 1,294 2,381 Intangible assets, net $ 1,000,832 $ 107,377 $ 893,455 $ 1,126,000 $ 145,409 $ 980,591

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	9 Months Ended
	Sep. 30, 2015
Accrued Expenses And Other Current Liabilities [Abstract]
Accrued Expenses and Other Current Liabilities	10 . Accrued Expenses and Other Current Liabilities Current accrued expenses and other current liabilities consist of the following (in thousands): December 31, 2014 September 30, 2015 Wage and other employee-related accrued expenses $ 29,002 $ 22,485 Franchise agreement termination accrual 4,579 4,478 Accrued tax expense 142,772 142,690 Accrued insurance and environmental 14,332 24,632 Accrued interest expense 1,583 33,684 Deposits and other 98,779 25,808 Total $ 291,047 $ 253,777

Long-Term Debt

Long-Term Debt	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Long-Term Debt	11 . Long-Term Debt Long-term debt consists of the following (in thousands): December 31, 2014 September 30, 2015 Sale leaseback financing obligation $ 126,643 $ 123,093 Senior term loan on Uphoff properties ("VIE Debt", see Note 4) 56,452 54,793 2014 Revolver, bearing interest at Prime or LIBOR plus an applicable margin 683,378 875,000 6.375% Senior Notes Due 2023 — 800,000 5.500% Senior Notes Due 2020 — 600,000 Notes payable, bearing interest at 6% and 4% at Sunoco LP 3,552 3,532 Capital lease obligations 494 344 Note payable, bearing interest at 7% at Susser 457 446 Promissory note with ETP at Susser 235,000 — Total debt 1,105,976 2,457,208 Less: current maturities 13,772 13,762 Long-term debt, net of current maturities $ 1,092,204 $ 2,443,446 5.500% Senior Notes Due 2020 On July 20, 2015, we and our wholly owned subsidiary, SUN Finance (together with the Partnership, the “2020 Issuers”), completed a private offering of $600.0 million 5.500% senior notes due 2020 (the “2020 Senior Notes”). The terms of the 2020 Senior Notes are governed by an indenture dated July 20, 2015 (the “2020 Indenture”), among the 2020 Issuers, our General Partner, and certain other subsidiaries of the Partnership (the “2020 Guarantors”) and U.S. Bank National Association, as trustee (the “2020 Trustee”). The 2020 Senior Notes will mature on August 1, 2020 and interest is payable semi-annually on February 1 and August 1 of each year, commencing February 1, 2016. The 2020 Senior Notes are senior obligations of the 2020 Issuers and are guaranteed on a senior basis by all of the Partnership’s existing subsidiaries. The 2020 Senior Notes and guarantees are unsecured and rank equally with all of the 2020 Issuers’ and each 2020 Guarantor’s existing and future senior obligations. The 2020 Senior Notes are senior in right of payment to any of the 2020 Issuers’ and each 2020 Guarantor’s future obligations that are, by their terms, expressly subordinated in right of payment to the 2020 Senior Notes and guarantees. The 2020 Senior Notes and guarantees are effectively subordinated to the 2020 Issuers’ and each 2020 Guarantor’s secured obligations, including obligations under the Partnership’s revolving credit facility, to the extent of the value of the collateral securing such obligations, and structurally subordinated to all indebtedness and obligations, including trade payables, of the Partnership’s subsidiaries that do not guarantee the 2020 Senior Notes. Net proceeds of $592.5 million were used to fund a portion of the cash consideration for the Susser acquisition. 6.375% Senior Notes Due 2023 On April 1, 2015, we and our wholly owned subsidiary, SUN Finance (together with the Partnership, the “2023 Issuers”), completed a private offering of $800.0 million 6.375% senior notes due 2023 (the “2023 Senior Notes”). The terms of the 2023 Senior Notes are governed by an indenture dated April 1, 2015 (the “2023 Indenture”), among the 2023 Issuers, our General Partner, and certain other subsidiaries of the Partnership (the “2023 Guarantors”) and U.S. Bank National Association, as trustee (the “2023 Trustee”). The 2023 Senior Notes will mature on April 1, 2023 and interest is payable semi-annually on April 1 and October 1 of each year, commencing October 1, 2015. The 2023 Senior Notes are senior obligations of the 2023 Issuers and are guaranteed on a senior basis by all of the Partnership’s existing subsidiaries. The 2023 Senior Notes and guarantees are unsecured and rank equally with all of the 2023 Issuers’ and each 2023 Guarantor’s existing and future senior obligations. The 2023 Senior Notes are senior in right of payment to any of the 2023 Issuers’ and each 2023 Guarantor’s future obligations that are, by their terms, expressly subordinated in right of payment to the 2023 Senior Notes and guarantees. The 2023 Senior Notes and guarantees are effectively subordinated to the 2023 Issuers’ and each 2023 Guarantor’s secured obligations, including obligations under the Partnership’s revolving credit facility, to the extent of the value of the collateral securing such obligations, and structurally subordinated to all indebtedness and obligations, including trade payables, of the Partnership’s subsidiaries that do not guarantee the 2023 Senior Notes. ETP Retail provided a guarantee of collection to the 2023 Issuers with respect to the payment of the principal amount of the 2023 Senior Notes. ETP Retail is not subject to any of the covenants under the 2023 Indenture. Net proceeds of $786.5 million were used to fund the cash consideration for our Sunoco LLC acquisition and repay borrowings under our 2014 Revolver (as defined below). Revolving Credit Agreement On September 25, 2014, we entered into a new $1.25 billion revolving credit facility (the “2014 Revolver”) with a syndicate of banks expiring September 25, 2019 (which date may be extended in accordance with the terms of the 2014 Revolver). The 2014 Revolver includes an accordion feature providing flexibility to increase the facility by an additional $250 million, subject to certain conditions. Borrowings under the 2014 Revolver were used to repay and cancel the $400 million revolving credit facility (the “2012 Revolver”) entered into in connection with the IPO. Effective April 8, 2015, in connection with the Sunoco LLC acquisition, we entered into a Specified Acquisition Period (as defined in the 2014 Revolver) in which our leverage ratio compliance requirements were adjusted upward. Such Specified Acquisition Period ended on August 19, 2015 and concurrently in connection with the Susser acquisition, we entered into a new Specified Acquisition Period. On April 10, 2015, the Partnership entered into a First Amendment to Credit Agreement and Increase Agreement (the “First Amendment”) with the lenders party thereto and Bank of America, N.A. in its capacity as administrative agent and collateral agent, pursuant to which the lenders thereto severally agreed to (i) provide $250 million in aggregate incremental commitments under the Partnership’s 2014 Revolver and (ii) make certain amendments to the 2014 Revolver as described in the First Amendment. After giving effect to the First Amendment, the 2014 Revolver permits the Partnership to borrow up to $1.5 billion on a revolving credit basis. As of September 30, 2015, the balance on the 2014 Revolver was $875.0 million, and $11.8 million in standby letters of credit were outstanding. The unused availability on the 2014 Revolver at September 30, 2015 was $613.2 million. The Partnership was in compliance with all financial covenants at September 30, 2015. Guaranty by Susser of 2014 Revolver Susser entered into a Guaranty of Collection (the “Guaranty”) in connection with a Term Loan and the 2012 Revolver, which was transferred to the 2014 Revolver. Pursuant to the Guaranty, Susser guaranteed the collection of the principal amount outstanding under the 2014 Revolver. Susser’s obligation under the Guaranty was limited to $180.7 million. Susser was not required to make payments under the Guaranty unless and until (a) the Partnership failed to make a payment on the 2014 Revolver, (b) the obligations under such facilities were accelerated, (c) all remedies of the applicable lenders to collect the unpaid amounts due under such facilities, whether at law or equity, were exhausted and (d) the applicable lenders failed to collect the full amount owing on such facilities. In addition, Susser entered into a Reimbursement Agreement with PropCo, whereby Susser was obligated to reimburse PropCo for any amounts paid by PropCo under the Guaranty of the 2014 Revolver executed by our subsidiaries. Susser’s exposure under this reimbursement agreement was limited, when aggregated with its obligation under the Guaranty, to $180.7 million. Subsequent to the closing of the Susser acquisition, Susser and its material subsidiaries (as defined by the 2014 Revolver) were joined to the 2014 Revolver as subsidiary guarantors and Susser was released from the Guaranty. Variable Interest Entity Debt Our consolidated VIEs (resulting from the MACS acquisition) have a senior term loan (“VIE Debt”), collateralized by certain real and personal properties of the consolidated variable interest entities. The VIE Debt bears interest at LIBOR plus 3.75%, with a floor of 4.5%. As of September 30, 2015, the interest rate was 4.5% and the balance outstanding was $33.0 million. The VIE Debt principal and interest is repayable in equal monthly installments over a 20 year period and includes the right to prepay all outstanding principal at any time, with a penalty of up to 3.0% depending on the date of repayment. The remaining VIE debt of approximately $21.8 million consists of loans collateralized by equipment and property. The average stated interest rate for these loans was approximately 5.4% as of September 30, 2015. The majority of the debt requires monthly principal and interest payments with maturities through 2034. Sale Leaseback Financing Obligation On April 4, 2013, MACS completed a sale leaseback transaction with two separate companies for 50 of its dealer operated sites. As MACS did not meet the criteria for sale leaseback accounting, this transaction was accounted for as a financing arrangement over the course of the lease agreement. The obligations mature in varying dates through 2033, require monthly interest and principal payments, and bear interest at 5.125%. The obligation related to this transaction is included in long-term debt and the balance outstanding as of September 30, 2015 was $123.1 million. Promissory Note with ETP On August 29, 2014, in connection with the merger with ETP, Susser entered into a promissory note with HHI, providing Susser with a line of credit of up to $350 million, maturing on December 31, 2017. Initial borrowings under the promissory note were used to repay the 2013 Susser Revolver and to fund miscellaneous closing costs associated with the merger with ETP. Borrowings under the promissory note accrued interest at a rate equal to the three month London interbank offer rate plus 1.5%. Susser paid interest on the unpaid principal balance on the first business day of each month. The promissory note was canceled in connection with the closing of the Susser acquisition by SUN with a balance of $255.0 million. As of September 30 2015, there were no amounts due and outstanding under the promissory note. Other Debt In July 2010 we entered into a mortgage note for an aggregate initial borrowing amount of $1.2 million. The balance outstanding at December 31, 2014 and September 30, 2015 was $1.1 million and $1.0 million, respectively. The mortgage note bears interest at a fixed rate of 6.0%. In September 2013, we assumed a $3.0 million term loan as part of the acquisition of Gainesville Fuel, Inc. The balance outstanding at December 31, 2014 and September 30, 2015 was $2.5 million. The term loan bears interest at a fixed rate of 4.0%. In December 2011, Susser entered into a promissory note for an aggregate initial principal amount of $0.5 million. The balance outstanding at December 31, 2014 and September 30, 2015 was $0.5 million. The promissory note bears interest at a fixed rate of 7%. The estimated fair value of long-term debt is calculated using Level 3 inputs (See Note 12). The fair value of debt as of September 30, 2015, is estimated to be approximately $2.4 billion, based on outstanding balances as of the end of the period using current interest rates for similar securities. Capital Lease Obligations Our capital lease obligations relate to vehicles and office equipment. The total cost of assets under capital leases was $1.1 million with accumulated depreciation of $1.0 million at each December 31, 2014 and September 30, 2015.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements	12 . We use fair value measurements to measure, among other items, purchased assets and investments, leases and derivative contracts. We also use them to assess impairment of properties, equipment, intangible assets and goodwill. Fair value is defined as the price at which an asset could be exchanged in a current transaction between knowledgeable, willing parties. A liability’s fair value is defined as the amount that would be paid to transfer the liability to a new obligor, not the amount that would be paid to settle the liability with the creditor. Where available, fair value is based on observable market prices or parameters, or is derived from such prices or parameters. Where observable prices or inputs are not available, use of unobservable prices or inputs is used to estimate the current fair value, often using an internal valuation model. These valuation techniques involve some level of management estimation and judgment, the degree of which is dependent on the item being valued. ASC 820 “ Fair Value Measurements and Disclosures” Level 1 Level 2 Level 3 Debt or equity securities are classified into the following reporting categories: held-to-maturity, trading, or available-for-sale securities. The investments in debt securities, which typically mature in one year or less, are classified as held-to-maturity and valued at amortized cost, which approximates fair value. The fair value of marketable securities is measured using Level 1 inputs. There were none outstanding as of December 31, 2014 nor September 30, 2015.

Commitments And Contingencies

Commitments And Contingencies	9 Months Ended
	Sep. 30, 2015
Leases [Abstract]
Commitments and Contingencies	13 . Commitments and Contingencies Leases The Partnership leases certain convenience store and other properties under non-cancellable operating leases whose initial terms are typically 5 to 15 years, along with options that permit renewals for additional periods. Minimum rent is expensed on a straight-line basis over the term of the lease. We typically are responsible for payment of real estate taxes, maintenance expenses and insurance. These properties are primarily sublet to third parties. The components of net rent expense are as follows (in thousands): July 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Three Months Ended September 30, 2015 January 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Nine Months Ended September 30, 2015 Predecessor Successor Predecessor Successor Cash rent: Store base rent $ 147 $ 5,060 $ 20,394 $ 562 $ 5,060 $ 60,843 Equipment and other rent (1) 47 95 3,017 155 95 9,238 Total cash rent 194 5,155 23,411 717 5,155 70,081 Non-cash rent: Straight-line rent 2 78 175 12 78 16 Amortization of deferred gain — (185 ) — — (185 ) — Net rent expense $ 196 $ 5,048 $ 23,586 $ 729 $ 5,048 $ 70,097 (1) Equipment rent consists primarily of store equipment and vehicles.

Interest Expense And Interest I

Interest Expense And Interest Income	9 Months Ended
	Sep. 30, 2015
Interest Income Expense Net [Abstract]
Interest Expense and Interest Income	14 . Interest Expense and Interest Income The components of net interest expense are as follows (in thousands): July 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Three Months Ended September 30, 2015 January 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Nine Months Ended September 30, 2015 Predecessor Successor Predecessor Successor Interest expense (1) $ 1,420 $ 1,783 $ 27,918 $ 4,516 $ 1,783 $ 57,501 Amortization of loan costs 87 1,606 1,089 313 1,606 2,291 Interest income (16 ) (18 ) (490 ) (62 ) (18 ) (2,100 ) Interest expense, net $ 1,491 $ 3,371 $ 28,517 $ 4,767 $ 3,371 $ 57,692 (1) Interest expense related to the VIEs is approximately $0.8 million, $2.3 million, and $7.0 million for the one month ended September 2014 and the three and nine months ended September 30, 2015.

Income Tax

Income Tax	9 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income Tax	1 5 . Income Tax As a partnership, we are generally not subject to state and federal income tax. Our taxable income or loss, which may vary substantially from the net income or net loss reported in the Consolidated Statements of Operations and Comprehensive Income, is generally includable in the federal and state income tax returns of each unitholder. As a publicly traded partnership, we are subject to a statutory requirement that our “qualifying income” (as defined by the Internal Revenue Code, related Treasury Regulations and IRS pronouncements) exceed 90% of our total gross income, determined on a calendar year basis. If our qualifying income does not meet this statutory requirement, all of our activity would be taxed as a corporation for federal and state income tax purposes. For the year ended December 31, 2014 and the three and nine months ended September 30, 2015, our qualifying income met the statutory requirements. To meet the statutory requirements for qualifying income, we conduct certain activities that do not produce qualifying income through corporate subsidiaries. Historically, our effective tax rate differed 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. The completion of the MACS, Aloha, Sunoco LLC, and Susser acquisitions (see Note 3) significantly increased the activities conducted through corporate subsidiaries. A reconciliation of income tax expense (benefit) at the U.S. statutory rate to the income tax expense (benefit) attributable to continuing operations for the three and nine months ended September 30, 2014 and 2015 is as follows (in thousands, except for tax rate percentages): July 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Three Months Ended September 30, 2015 Predecessor Successor Tax at statutory federal rate $ 1,006 35.0 % $ (7,861 ) 35.0 % $ 19,730 35.0 % Partnership earnings not subject to tax (993 ) (34.6 )% 9,291 (41.4 )% (6,820 ) (12.1 )% Other — 0.0 % (452 ) 2.0 % 2,101 3.7 % State and local tax, net of federal benefit 78 2.7 % 2 0.0 % 13,961 24.8 % Net income tax expense $ 91 3.1 % $ 980 (4.4 )% $ 28,972 51.4 % January 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Nine Months Ended September 30, 2015 Predecessor Successor Tax at statutory federal rate $ 7,956 35.0 % $ (7,861 ) 35.0 % $ 75,429 35.0 % Partnership earnings not subject to tax (7,978 ) (35.1 )% 9,291 (41.4 )% (47,422 ) (22.0 )% Other — 0.0 % (452 ) 2.0 % 1,465 0.7 % State and local tax, net of federal benefit 240 1.1 % 2 0.0 % 14,185 6.6 % Net income tax expense $ 218 1.0 % $ 980 (4.4 )% $ 43,657 20.3 % The increase in the effective tax rate for the three and nine months ended September 30, 2015 was primarily due to an increase in corporate subsidiary earnings subject to tax and statutory rate changes as a result of the Susser acquisition.

Partners' Capital

Partners' Capital	9 Months Ended
	Sep. 30, 2015
Partners Capital [Abstract]
Partners' Capital	1 6 . Partners’ Capital As of September 30, 2015, ETP or its subsidiaries owned 26,837,310 common units and 10,939,436 subordinated units, which together constitute a 50.8% ownership interest in us. As of September 30, 2015, our fully consolidating subsidiaries owned 11,018,744 Class A units and the public owned 25,536,329 common units. Allocations of Net Income 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, if any, to priority income allocations in an amount equal to incentive cash distributions allocated 100% to ETE. The calculation of net income allocated to the partners is as follows (in thousands, except per unit amounts): Attributable to Common Units July 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Three Months Ended September 30, 2015 January 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Nine Months Ended September 30, 2015 Predecessor Successor Predecessor Successor Distributions (a) $ — $ 9,447 $ 39,039 $ 11,297 $ 9,447 $ 76,172 Distributions in excess of income 1,398 (10,457 ) (24,035 ) (29 ) (10,457 ) (44,349 ) Limited partners' interest in net income $ 1,398 $ (1,010 ) $ 15,004 $ 11,268 $ (1,010 ) $ 31,823 Attributable to Subordinated Units July 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Three Months Ended September 30, 2015 January 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Nine Months Ended September 30, 2015 Predecessor Successor Predecessor Successor Distributions (a) $ — $ 9,349 $ 8,154 $ 11,207 $ 9,349 $ 22,796 Distributions in excess of income 1,385 (10,350 ) (4,404 ) (29 ) (10,350 ) (11,564 ) Limited partners' interest in net income $ 1,385 $ (1,001 ) $ 3,750 $ 11,178 $ (1,001 ) $ 11,232 (a) Distributions declared per unit to unitholders as of record date $ — $ 0.5457 $ 0.7454 $ 1.0218 $ 0.5457 $ 2.0838 For the periods presented prior to July 31, 2015, our subordinate units were held by Susser. Beginning on July 31, 2015, in connection with the closing of the Susser Acquisition, the outstanding units held by Susser were converted into Class A units and 10,939,436 new subordinate units were issued to ETP. Class A Units Pursuant to the terms of the Susser Contribution Agreement, (i) 79,308 common units held by a wholly owned subsidiary of Susser were exchanged for 79,308 Class A Units and (ii) 10,939,436 subordinated units held by wholly owned subsidiaries of Susser were converted into 10,939,436 Class A units. The Class A Units are entitled to receive distributions on a pro rata basis with the common units, except that the Class A Units (a) do not share in distributions of cash to the extent such cash is derived from or attributable to any distribution received by the Partnership from PropCo, the proceeds of any sale of the membership interests of PropCo, or any interest or principal payments received by the Partnership with respect to indebtedness of PropCo or its subsidiaries and (b) are subordinated to the common units during the subordination period for the subordinated units and are not entitled to receive any distributions until holders of the common units have received the minimum quarterly distribution plus any arrearages in the payment of the minimum quarterly distribution from prior quarters. Furthermore, the Class A Units (a) do not have the right to vote on any matter except as otherwise required by any non-waivable provision of law, (b) are not convertible into common units or any other unit of the Partnership and (c) are not allocated any items of income, gain, loss, deduction or credit attributable to the Partnership’s ownership of, or sale or other disposition of, the membership interests of PropCo, or the Partnership’s ownership of any indebtedness of PropCo or any of its subsidiaries. Distributions made to holders of Class A Units are disregarded for purposes of determining distributions on the Partnership’s incentive distribution rights. Pursuant to the terms described above, these distributions do not have an impact on the Partnership’s consolidated cash flows and as such, are excluded from total cash distributions and allocation of limited partners’ interest in net income. For the three months ended September 30, 2015, Class A distributions declared totaled $3.6 million, or $0.3279 per unit. Incentive Distribution Rights The following table illustrates the percentage allocations of available cash from operating surplus between the unitholders and the holder of our incentive distribution rights (“IDR”s) based on the specified target distribution levels. The amounts set forth under “marginal percentage interest in distributions” are the percentage interests of our IDR holder and the common unitholders in any available cash from operating surplus we distribute up to and including the corresponding amount in the column “total quarterly distribution per unit target amount”. The percentage interests shown for our unitholders and our IDR holder for the minimum quarterly distribution are also applicable to quarterly distribution amounts that are less than the minimum quarterly distribution. The percentage interests set forth below assume that there are no arrearages on common units. In July 2015, ETP announced the exchange of 21.0 million common ETP units, owned by ETE, the owner of ETP’s general partner interest, for 100% of the general partner interest and all of the IDRs of Sunoco LP. ETP had previously owned our IDRs since September 2014, prior to that date the IDRs were owned by Susser. Marginal percentage interest in distributions Total quarterly distribution per unit target amount Unitholders Holder of IDRs Minimum Quarterly Distribution $0.4375 100 % — First Target Distribution Above $0.4375 up to $0.503125 100 % — Second Target Distribution Above $0.503125 up to $0.546875 85 % 15 % Third Target Distribution Above $0.546875 up to $0.656250 75 % 25 % Thereafter Above $0.656250 50 % 50 % Cash Distributions Our partnership agreement, as amended, sets forth the calculation to be used to determine the amount and priority of cash distributions that the common and subordinated unitholders will receive. The following table summarizes the cash distributions paid or declared during 2015. Payment Date Per Unit Distribution Total Cash Distribution Distribution to IDR Holders ( in thousands) November 27, 2015 $ 0.7454 $ 47,194 $ 8,441 August 28, 2015 $ 0.6934 $ 28,661 $ 3,362 May 29, 2015 $ 0.6450 $ 23,113 $ 1,449 February 27, 2015 $ 0.6000 $ 21,023 $ 891

Unit-Based Compensation

Unit-Based Compensation	9 Months Ended
	Sep. 30, 2015
Share Based Compensation [Abstract]
Share-Based Compensation	17 . Unit-Based Compensation Unit-based compensation expense related to the Partnership included in our Consolidated Statements of Operations and Comprehensive Income is as follows (in thousands): July 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Three Months Ended September 30, 2015 January 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Nine Months Ended September 30, 2015 Predecessor Successor Predecessor Successor Phantom common units (1) $ 372 $ 1,893 $ 1,781 $ 604 $ 1,893 $ 3,416 Allocated expense from Parent (2) 2,836 610 113 4,088 610 113 Total equity-based compensation expense $ 3,208 $ 2,503 $ 1,894 $ 4,692 $ 2,503 $ 3,529 (1) Excludes unit-based compensation expense related to units issued to non-employees. (2) Reflects expenses allocated to us by Susser prior to the ETP Merger and expenses allocated to us by ETP Phantom Common Unit Awards Prior to the ETP Merger, there were phantom unit awards issued to certain directors and employees under the Sunoco LP 2012 Long-Term Incentive Plan (the “LTIP”). The fair value of each phantom unit on the grant date was equal to the market price of our common unit on that date reduced by the present value of estimated dividends over the vesting period, since the phantom units did not receive dividends until vested. The estimated fair value of our phantom units was amortized over the vesting period using the straight-line method. Non-employee director awards vested over a one-to-three-year period and employee awards vest ratably over a two-to-five-year service period. Concurrent with the ETP Merger, all unvested phantom units vested and compensation cost of $0.4 million was recognized. Subsequent to the ETP Merger, phantom units were issued which also have the right to receive distributions prior to vesting. During the nine months ended September 30, 2015, 287,749 phantom units were issued. The units vest 60% after three years and 40% after five years. The fair value of these units is the market prices of our common units on the grant date, and is being amortized over the five-year vesting period using the straight-line method. Total unrecognized compensation cost related to our nonvested phantom units totaled $18.3 million as of September 30, 2015, which is expected to be recognized over a weighted average period of 3.04 years. The fair value of nonvested service phantom units outstanding as of September 30, 2015 totaled $22.6 million. A summary of our phantom unit award activity is set forth below: Number of Phantom Common Units Weighted-Average Grant Date Fair Value Nonvested at January 1, 2014 (Predecessor) 36,963 $ 21.66 Granted 6,354 33.24 Vested (40,317 ) 23.72 Forfeited (3,000 ) 18.42 Nonvested at August 31, 2014 (Predecessor) — — Granted 241,235 45.50 Nonvested at December 31, 2014 (Successor) 241,235 45.50 Granted 287,749 49.68 Forfeited (60,846 ) 39.23 Nonvested at September 30, 2015 (Successor) 468,138 48.25 Cash Awards In January 2015, the Partnership granted 30,710 awards that are settled in cash under the terms of the Sunoco LP Long-Term Cash Restricted Unit Plan. An additional 1,000 awards were granted in September 2015. These awards do not have the right to receive distributions prior to vesting. The awards vest 100% after three years. Total unrecognized compensation cost related to our nonvested cash awards totaled $1.0 million as of September 30, 2015, which is expected to be recognized over a weighted average period of 2.2 years. The fair value of nonvested cash awards outstanding as of September 30, 2015 totaled $1.6 million.

Segment Reporting

Segment Reporting	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Segment Reporting	1 8 . Segment Reporting Segment information is prepared on the same basis that our CODM reviews financial information for operational decision-making purposes. Beginning in September 2014, with the acquisition of MACS, we began operating our business in two primary operating segments, wholesale and retail, both of which are included as reportable segments. As a result, the Predecessor periods operated as one segment, wholesale, and the Successor period operated with our wholesale and retail segments. No operating segments have been aggregated in identifying the two reportable segments. During the first quarter of 2015, we elected to begin allocating the revenue and costs previously reported in “All Other” to each segment based on the way our CODM measures segment performance. Partnership overhead costs, interest and other expenses not directly attributable to a reportable segment are allocated based on segment EBITDA. Wholesale Segment Our wholesale segment purchases fuel from a number of refiners and supplies it to our retail segment, to our affiliate Sunoco, Inc., to independently-operated dealer stations under long-term supply agreements and to other end users of motor fuel. Also included in the wholesale segment are motor fuel sales to consignment locations. We distribute motor fuels across more than 30 states throughout the East Coast and Southeast regions of the United States from Maine to Florida and from Florida to New Mexico, as well as Hawaii. Sales of fuel from the wholesale segment to our retail segment are delivered at cost plus a profit margin. These amounts are reflected in intercompany eliminations of motor fuel revenue and motor fuel cost of sales. Also included in our wholesale segment is rental income from properties that we lease or sub-lease. Retail Segment Our retail segment, inclusive of the recently acquired Susser assets, operates branded retail convenience stores in Texas, New Mexico, Oklahoma, Virginia, Maryland, Tennessee, Georgia, and Hawaii, offering motor fuel, merchandise, foodservice, and a variety of other services including car washes, lottery, ATM, money orders, prepaid phone cards, wireless services and movie rentals. We report EBITDA and Adjusted EBITDA by segment as a measure of segment performance. We define EBITDA as net income before net interest expense, income tax expense and depreciation, amortization and accretion expense. Adjusted EBITDA further adjusts EBITDA to reflect certain other non-recurring and non-cash items. Effective September 1, 2014, as a result of the ETP Merger and in an effort to conform the method by which we measure our business to that of ETP’s operations, we now define Adjusted EBITDA to also include adjustments for unrealized gains and losses on commodity derivatives and inventory fair value adjustments. The following tables present financial information by segment for the one month ended September 30, 2014 and each of the three and nine months ended September 30, 2015: Segment Financial Data for the One Month Ended September 30, 2014 ( in thousands Wholesale Segment Retail Segment Intercompany Eliminations Totals Revenue Retail motor fuel sales $ — $ 350,689 $ 350,689 Wholesale motor fuel sales to third parties 1,021,267 — 1,021,267 Wholesale motor fuel sales to affiliates 271,726 — 271,726 Merchandise sales — 115,070 115,070 Rental income 2,286 245 2,531 Other income 3,908 5,392 9,300 Intersegment sales 5,994 — (5,994 ) — Total revenue 1,305,181 471,396 (5,994 ) 1,770,583 Gross profit Retail motor fuel — 24,151 24,151 Wholesale motor fuel (7,432 ) — (7,432 ) Merchandise — 36,979 36,979 Rental and other 5,769 5,636 11,405 Total gross profit (1,663 ) 66,766 65,103 Total operating expenses 24,699 59,493 84,192 Income from operations (26,362 ) 7,273 (19,089 ) Interest expense, net (974 ) (2,397 ) (3,371 ) Income before income taxes (27,336 ) 4,876 (22,460 ) Income tax expense (971 ) (9 ) (980 ) Net income and comprehensive income $ (28,307 ) $ 4,867 $ (23,440 ) Depreciation, amortization and accretion 5,258 8,051 13,309 Interest expense, net 974 2,397 3,371 Income tax expense 971 9 980 EBITDA (21,104 ) 15,324 (5,780 ) Non-cash compensation expense 422 2,081 2,503 Loss (gain) on disposal of assets (89 ) 55 (34 ) Unrealized loss on commodity derivatives 358 — 358 Inventory fair value adjustments 47,535 893 48,428 Adjusted EBITDA $ 27,122 $ 18,353 $ 45,475 Capital expenditures $ 16,093 $ 4,030 $ 20,123 Total assets $ 2,393,498 $ 3,449,629 $ 5,843,127 Segment Financial Data for the Three Months Ended September 30, 2015 ( in thousands Wholesale Segment Retail Segment Intercompany Eliminations Totals Revenue Retail motor fuel sales $ — $ 854,140 $ 854,140 Wholesale motor fuel sales to third parties 2,664,186 — 2,664,186 Wholesale motor fuel sales to affiliates 500,362 — 500,362 Merchandise sales — 429,891 429,891 Rental income 11,332 7,079 18,411 Other income 12,054 8,273 20,327 Intersegment sales 101,960 — (101,960 ) — Total revenue 3,289,894 1,299,383 (101,960 ) 4,487,317 Gross profit Retail motor fuel — 113,508 113,508 Wholesale motor fuel 87,606 — 87,606 Merchandise — 142,527 142,527 Rental and other 27,787 9,719 37,506 Total gross profit 115,393 265,754 381,147 Total operating expenses 90,169 206,089 296,258 Income from operations 25,224 59,665 84,889 Interest expense, net (12,338 ) (16,179 ) (28,517 ) Income before income taxes 12,886 43,486 56,372 Income tax expense (39 ) (28,933 ) (28,972 ) Net income and comprehensive income $ 12,847 $ 14,553 $ 27,400 Depreciation, amortization and accretion 13,571 32,030 45,601 Interest expense, net 12,338 16,179 28,517 Income tax expense 39 28,933 28,972 EBITDA 38,795 91,695 130,490 Non-cash compensation expense 1,398 496 1,894 Loss (gain) on disposal of assets 920 (224 ) 696 Unrealized loss on commodity derivatives 735 — 735 Inventory fair value adjustments 87,307 7,240 94,547 Adjusted EBITDA $ 129,155 $ 99,207 $ 228,362 Capital expenditures $ 7,127 $ 87,379 $ 94,506 Total assets $ 2,178,807 $ 4,000,786 $ 6,179,593 Segment Financial Data for the Nine Months Ended September 30, 2015 ( in thousands Wholesale Segment Retail Segment Intercompany Eliminations Totals Revenue Retail motor fuel sales $ — $ 2,538,495 $ 2,538,495 Wholesale motor fuel sales to third parties 8,021,741 — 8,021,741 Wholesale motor fuel sales to affiliates 1,391,145 — 1,391,145 Merchandise sales — 1,195,306 1,195,306 Rental income 34,328 19,874 54,202 Other income 35,438 24,396 59,834 Intersegment sales 310,229 — (310,229 ) — Total revenue 9,792,881 3,778,071 (310,229 ) 13,260,723 Gross profit Retail motor fuel — 256,608 256,608 Wholesale motor fuel 363,973 — 363,973 Merchandise — 394,076 394,076 Rental and other 66,021 44,270 110,291 Total gross profit 429,994 694,954 1,124,948 Total operating expenses 249,060 602,684 851,744 Income from operations 180,934 92,270 273,204 Interest expense, net (31,859 ) (25,833 ) (57,692 ) Income before income taxes 149,075 66,437 215,512 Income tax expense (898 ) (42,759 ) (43,657 ) Net income and comprehensive income $ 148,177 $ 23,678 $ 171,855 Depreciation, amortization and accretion 47,821 96,307 144,128 Interest expense, net 31,859 25,833 57,692 Income tax expense 898 42,759 43,657 EBITDA 228,755 188,577 417,332 Non-cash compensation expense 2,359 1,170 3,529 Loss on disposal of assets 1,069 462 1,531 Unrealized loss on commodity derivatives 2,927 — 2,927 Inventory fair value adjustments 32,201 2,080 34,281 Adjusted EBITDA $ 267,311 $ 192,289 $ 459,600 Capital expenditures $ 103,191 $ 154,538 $ 257,729 Total assets $ 2,178,807 $ 4,000,786 $ 6,179,593

Net Income per Unit

Net Income per Unit	9 Months Ended
	Sep. 30, 2015
Net Income Per Unit [Abstract]
Net Income per Unit	19 . Net Income per Unit Net income per unit applicable to limited partners (including subordinated unitholders) is computed by dividing limited partners’ interest in net income by the weighted-average number of outstanding common and subordinated units. Our net income is allocated to the limited partners in accordance with their respective partnership percentages, after giving effect to any priority income allocations for incentive distributions and distributions on employee unit awards. Earnings in excess of distributions are allocated to the limited partners based on their respective ownership interests. Payments made to our unitholders are determined in relation to actual distributions declared and are not based on the net income allocations used in the calculation of net income per unit. In addition to the common and subordinated units, we identify the IDRs as participating securities and use the two-class method when calculating net income per unit applicable to limited partners, which is based on the weighted-average number of common units outstanding during the period. Diluted net income per unit includes the effects of potentially dilutive units on our common units, consisting of unvested phantom units. Basic and diluted net income per unit applicable to subordinated limited partners are the same because there are no potentially dilutive subordinated units outstanding. We also disclose limited partner units issued and outstanding. A reconciliation of the numerators and denominators of the basic and diluted per unit computations is as follows (in thousands, except units and per unit amounts): July 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Three Months Ended September 30, 2015 Predecessor Successor Net income (loss) and comprehensive income (loss) $ 2,783 $ (23,440 ) $ 27,400 Less: Net loss and comprehensive loss attributable to noncontrolling interest — — (12,142 ) Less: Preacquisition income (loss) allocated to general partner — (21,684 ) 11,998 Net income (loss) and comprehensive income (loss) attributable to partners 2,783 (1,756 ) 27,544 Less: Incentive distribution rights — 255 8,441 Less: Distributions on nonvested phantom unit awards — — 349 Limited partners’ interest in net income (loss) $ 2,783 $ (2,011 ) $ 18,754 Weighted average limited partner units outstanding: Common - basic 11,037,282 11,053,799 43,772,026 Common - equivalents 18,702 — 116 Common - diluted 11,055,984 11,053,799 43,772,142 Subordinated - basic and diluted 10,939,436 10,939,436 10,939,436 Net income (loss) per limited partner unit: Common - basic and diluted $ 0.13 $ (0.09 ) $ 0.30 Subordinated - basic and diluted $ 0.13 $ (0.09 ) $ 0.52 January 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Nine Months Ended September 30, 2015 Predecessor Successor Net income (loss) and comprehensive income (loss) $ 22,510 $ (23,440 ) $ 171,855 Less: Net income and comprehensive income attributable to noncontrolling interest — — 49,788 Less: Preacquisition income (loss) allocated to general partner — (21,684 ) 64,789 Net income (loss) and comprehensive income (loss) attributable to partners 22,510 (1,756 ) 57,278 Less: Incentive distribution rights 64 255 13,252 Less: Distributions on nonvested phantom unit awards — — 971 Limited partners’ interest in net income (loss) $ 22,446 $ (2,011 ) $ 43,055 Weighted average limited partner units outstanding: Common - basic 11,023,617 11,053,799 30,994,016 Common - equivalents 25,128 — 116 Common - diluted 11,048,745 11,053,799 30,994,132 Subordinated - basic and diluted 10,939,436 10,939,436 10,939,436 Net income (loss) per limited partner unit: Common - basic and diluted $ 1.02 $ (0.09 ) $ 0.96 Subordinated - basic and diluted $ 1.02 $ (0.09 ) $ 1.21

Related-Party Transactions

Related-Party Transactions	9 Months Ended
	Sep. 30, 2015
Related Party Transactions [Abstract]
Related-Party Transactions	20 . Related-Party Transactions • Through our ownership interest in Sunoco LLC, we are party to the following fee-based commercial agreements with various subsidiaries of ETP:Sunoco, Inc. Distribution Contract – a 10-year agreement under which Sunoco LLC is the exclusive wholesale distributor of motor fuel to Sunoco, Inc.’s existing convenience stores. Pursuant to the agreement, pricing is cost plus a fixed margin of four cents per gallon. • Philadelphia Energy Solutions Offtake Contract – A 1-year supply agreement with Philadelphia Energy Solutions LLC (“PES”). Sunoco, Inc. owns a 33% non-operating noncontrolling interest in PES. The terms of the supply agreement are generally the same terms that would be available to unrelated third parties. • Sunoco Logistics Partners L.P. Transportation and Terminalling Contracts – Sunoco LLC is party to various agreements with subsidiaries of Sunoco Logistics Partners L.P. for pipeline, terminalling and storage services. Sunoco LLC also has agreements for the purchase and sale of fuel. The terms of these agreements are generally the same terms that would be available to unrelated third parties. We are party to the Susser Distribution Contract , Summary of Transactions Related party transactions with affiliates for the three and nine month periods ended September 30, 2014 and 2015 are as follows (in thousands except store count data): July 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Three Months Ended September 30, 2015 January 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Nine Months Ended September 30, 2015 Predecessor Successor Predecessor Successor Motor fuel sales to affiliates (1) $ 571,755 $ 271,726 $ 500,362 $ 2,200,394 $ 271,726 $ 1,391,145 Bulk fuel purchases from ETP — 359,890 549,027 — 359,890 1,965,259 Allocated cost of employees 3,040 — — 4,768 — — (1) During the predecessor period, the majority of these sales were pursuant to the Susser Distribution Contract discussed above. During the successor period, the majority were pursuant to the Sunoco, Inc. Distribution Contract discussed above. Additional significant affiliate activity related to the Consolidated Balance Sheets and Statements of Operations and Comprehensive Income are as follows: • Net accounts receivable from affiliates were $4.9 million and $25.2 million at December 31, 2014 and September 30, 2015, respectively, which are primarily related to motor fuel purchases from us. • Net accounts payable to ETP was $57.0 million and $35.4 million as of December 31, 2014 and September 30, 2015, respectively, which are related to operational expenses and fuel pipeline purchases. • Net advances from affiliates was $396.4 million and $242.6 million as of December 31, 2014 and September 30, 2015, respectively, which are primarily related to the treasury services agreement between Sunoco LLC and Sunoco, Inc. which is in place for purposes of cash management.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2015
Subsequent Events [Abstract]
Subsequent Events	2 1 . Subsequent Events We have evaluated subsequent events through the date the financial statements were issued, and any material subsequent events that occurred through this date have been properly recognized or disclosed in our consolidated financial statements.

Summary of Significant Accoun28

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Cash and Cash Equivalents	Cash and Cash Equivalents. Sunoco LLC has a treasury services agreement with an indirect wholly-owned subsidiary of ETP, Sunoco, Inc. Pursuant to this agreement, Sunoco LLC participates in Sunoco, Inc.’s centralized cash management program. Under this program, all cash receipts and cash disbursements are processed, together with those of Sunoco, Inc., through Sunoco, Inc.’s cash accounts with a corresponding credit or charge to the advances to/from affiliates account. This cash management policy differs from our remaining cash policies, which are unchanged from December 31, 2014. The net balance of Sunoco LLC is reflected in Advances from affiliates on the consolidated balance sheets.
Segment Reporting	Segment Reporting. Beginning with the acquisition of MACS in 2014, we operate our business in two primary segments, both of which are included as reportable segments. Our retail segment operates convenience stores selling a variety of merchandise, food items, services and motor fuel. Our wholesale segment sells motor fuel to our retail segment and external customers. Beginning in the first quarter of 2015, we allocated the revenue and costs previously reported in "All Other" to each segment based on the way our Chief Operating Decision Maker ("CODM") measures segment performance (see Note 18). As of September 30, 2015, there were no other changes in significant accounting policies from those described in the December 31, 2014 audited consolidated financial statements.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements FASB ASU No. 2015-03. In April 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2015-03, " Interest - Imputation of Interest - (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs." Debt issuance costs related to a recognized debt liability shall be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and measurement guidance for debt issuance costs are not affected by the amendments in this ASU. The amendments in this ASU are effective for financial statements issued with fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. The ASU requires retrospective application. We do not anticipate that the adoption of this ASU will have a material impact on the presentation of our financial statements. FASB ASU No. 2015-05. In April 2015, the FASB issued ASU No. 2015-05 " Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Customer's Accounting for Fees Paid in a Cloud Computing Arrangement. " The amendments in this ASU provide guidance to customers about whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. The guidance will not change GAAP for a customer’s accounting for service contracts. The amendments in this ASU are effective for financial statements issued with fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. We do not anticipate that the adoption of this ASU will have a material impact on the presentation of our financial statements. FASB ASU No. 2015-06. In April 2015, the FASB issued ASU No. 2015-06 " Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions (a consensus of the FASB Emerging Issues Task Force ("EITF"). " The amendments in this ASU specify 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. In that circumstance, the previously reported earnings per unit of the limited partners (which is typically the earnings per unit measure presented in the financial statements) would not change as a result of the dropdown transaction. Qualitative disclosures about how the rights to the earnings (losses) differ before and after the dropdown transaction occurs for purposes of computing earnings per unit under the two-class method also are required. The amendments in this ASU are effective for financial statements issued with fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. We currently are in compliance with the amendments in this ASU. FASB ASU No. 2015-14. In August 2015, the FASB issued ASU No. 2015-14, " Revenue from Contracts with Customers (Topic 606) – Deferral of the Effective Date," which amends the effective date of ASU No. 2014-09. The updates clarify the principles for recognizing revenue based on the core principle 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 or services. ASU 2015-14 amends the effective date to financial statements issued with fiscal years beginning after December 15, 2017, including interim periods within that reporting period, with earlier adoption not permitted. ASU 2015-14 can be adopted either retrospectively to each prior reporting period presented or as a cumulative-effect adjustment as of the date of adoption. We are continuing to evaluate the impact, if any, that adopting this new accounting standard will have on our revenue recognition policies. FASB ASU No. 2015-15. In August 2015, the FASB issued ASU No. 2015-15 " Interest – Imputation of Interest (Subtopic 835-30) – Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements (Amendments to SEC Paragraphs Pursuant to Staff Announcement at June 18, 2015 EITF Meeting). " As the guidance in Update 2015-03 (discussed above) does not address presentation or subsequent measurement of debt issuance costs related to line-of-credit arrangements, Update 2015-15 clarifies that such debt issuance costs may be deferred and presented as an asset and subsequently amortized ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. The amendments in this Update are effective for financial statements issued with fiscal years beginning after December 15, 2015, including interim periods within that reporting period. The ASU requires retrospective application. We do not anticipate that the adoption of this ASU will have a material impact on the presentation of our financial statements. FASB ASU No. 2015-16. In August 2015, the FASB issued ASU No. 2015-16 " Business Combinations (Topic 805) – Simplifying the Accounting for Measurement-Period Adjustments. " This update requires that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. Additionally, this update requires that the acquirer record, in the same period’s financial statements, the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. Finally, this update requires an entity to present separately on the face of the income statement or disclose in the notes the portion of the amount recorded in current-period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. The amendments in this Update are effective for financial statements issued with fiscal years beginning after December 15, 2015, including interim periods within that reporting period. We do not anticipate that the adoption of this ASU will have a material impact on the presentation of our financial statements.

Merger and Acquisitions (Tables

Merger and Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2015
ETP Merger [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the final "push down" accounting allocation to our assets and liabilities as of the date presented (in thousands): August 31, 2014 Current assets $ 171,434 Property and equipment 274,510 Goodwill 574,876 Intangible assets 70,473 Other noncurrent assets 811 Current liabilities (150,657 ) Other noncurrent liabilities (245,663 ) Net assets $ 695,784
MACS [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the preliminary recording of the assets and liabilities at their respective carrying values as of the date presented, including initial tax accounting related to the transaction (in thousands): August 31, 2014 Current assets $ 96,749 Property and equipment 463,772 Goodwill 118,610 Intangible assets 90,676 Other noncurrent assets 48,913 Current liabilities (45,151 ) Other noncurrent liabilities (186,661 ) Net assets 586,908 Net deemed contribution (21,095 ) Cash acquired (60,798 ) Total cash consideration, net of cash acquired $ 505,015
Aloha Petroleum, Ltd [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the preliminary allocation of the assets and liabilities as of the date presented (in thousands): December 16, 2014 Current assets $ 67,012 Property and equipment 127,833 Goodwill 105,698 Intangible assets 74,706 Other noncurrent assets 732 Current liabilities (20,127 ) Other noncurrent liabilities (70,465 ) Total consideration 285,389 Cash acquired (30,597 ) Contingent consideration (18,300 ) Total cash consideration, net of cash acquired and contingent consideration $ 236,492
Sunoco LLC [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the preliminary recording of the assets and liabilities at their respective carrying values as of the date presented, (in thousands): August 31, 2014 Current assets $ 1,140,109 Property and equipment 384,100 Intangible assets 182,477 Other noncurrent assets 2,238 Current liabilities (641,400 ) Other noncurrent liabilities (7,293 ) Net assets 1,060,231 Net deemed contribution (285,231 ) Cash acquired (44 ) Total cash consideration, net of cash acquired $ 774,956
Susser [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the preliminary recording of the assets and liabilities at their respective carrying values as of the date presented, (in thousands): August 31, 2014 Current assets $ 153,443 Property and equipment 983,900 Goodwill 976,631 Intangible assets 541,054 Other noncurrent assets 38,216 Current liabilities (246,009 ) Other noncurrent liabilities (842,310 ) Net assets 1,604,926 Net deemed contribution (574,269 ) Cash acquired (63,801 ) Total cash consideration, net of cash acquired $ 966,855

Accounts Receivable (Tables)

Accounts Receivable (Tables)	9 Months Ended
	Sep. 30, 2015
Accounts Receivable Net [Abstract]
Schedule of Accounts Receivable	Accounts receivable, excluding receivables from affiliates, consist of the following (in thousands): December 31, 2014 September 30, 2015 Accounts receivable, trade $ 193,199 $ 223,156 Credit card receivables 37,277 50,282 Vendor receivables for rebates, branding, and other 16,536 16,380 Other receivables 14,033 32,068 Allowance for doubtful accounts (3,980 ) (4,046 ) Accounts receivable, net $ 257,065 $ 317,840

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consist of the following (in thousands): December 31, 2014 September 30, 2015 Fuel-retail $ 31,934 $ 33,249 Fuel-other wholesale 302,675 215,666 Fuel-consignment 7,337 3,767 Merchandise 83,790 81,954 Equipment and maintenance spare parts 11,210 12,738 Other 3,348 3,239 Inventories, net $ 440,294 $ 350,613

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 consist of the following (in thousands): December 31, 2014 September 30, 2015 Land $ 667,323 $ 756,030 Buildings and leasehold improvements 866,062 957,927 Equipment 541,397 708,255 Construction in progress 96,020 53,278 Total property and equipment 2,170,802 2,475,490 Less: accumulated depreciation (89,676 ) (177,486 ) Property and equipment, net $ 2,081,126 $ 2,298,004

Goodwill and Other Intangible33

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived and Indefinite-Lived Intangible Assets	The following table presents the gross carrying amount and accumulated amortization for each major class of intangible assets, excluding goodwill (in thousands): December 31, 2014 September 30, 2015 Gross Gross Carrying Accumulated Net Book Carrying Accumulated Net Book Amount Amortization Value Amount Amortization Value Indefinite-lived Tradenames $ 498,937 $ 6,508 $ 492,429 $ 493,058 $ 6,508 $ 486,550 Franchise rights 329 — 329 — — — Contractual rights — — — 24,000 — 24,000 Liquor licenses 16,000 — 16,000 16,000 — 16,000 Finite-lived Customer relations including supply agreements 447,821 98,602 349,219 535,405 134,504 400,901 Favorable leasehold arrangements, net 25,530 1,158 24,372 25,794 1,412 24,382 Loan origination costs 7,611 381 7,230 28,068 1,691 26,377 Other intangibles 4,604 728 3,876 3,675 1,294 2,381 Intangible assets, net $ 1,000,832 $ 107,377 $ 893,455 $ 1,126,000 $ 145,409 $ 980,591

Accrued Expenses and Other Cu34

Accrued Expenses and Other Current Liabilities (Tables)	9 Months Ended
	Sep. 30, 2015
Accrued Expenses And Other Current Liabilities [Abstract]
Schedule of Accrued Liabilities	Current accrued expenses and other current liabilities consist of the following (in thousands): December 31, 2014 September 30, 2015 Wage and other employee-related accrued expenses $ 29,002 $ 22,485 Franchise agreement termination accrual 4,579 4,478 Accrued tax expense 142,772 142,690 Accrued insurance and environmental 14,332 24,632 Accrued interest expense 1,583 33,684 Deposits and other 98,779 25,808 Total $ 291,047 $ 253,777

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt consists of the following (in thousands): December 31, 2014 September 30, 2015 Sale leaseback financing obligation $ 126,643 $ 123,093 Senior term loan on Uphoff properties ("VIE Debt", see Note 4) 56,452 54,793 2014 Revolver, bearing interest at Prime or LIBOR plus an applicable margin 683,378 875,000 6.375% Senior Notes Due 2023 — 800,000 5.500% Senior Notes Due 2020 — 600,000 Notes payable, bearing interest at 6% and 4% at Sunoco LP 3,552 3,532 Capital lease obligations 494 344 Note payable, bearing interest at 7% at Susser 457 446 Promissory note with ETP at Susser 235,000 — Total debt 1,105,976 2,457,208 Less: current maturities 13,772 13,762 Long-term debt, net of current maturities $ 1,092,204 $ 2,443,446

Commitments And Contingencies (

Commitments And Contingencies (Tables)	9 Months Ended
	Sep. 30, 2015
Leases [Abstract]
Schedule of Rent Expense	The components of net rent expense are as follows (in thousands): July 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Three Months Ended September 30, 2015 January 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Nine Months Ended September 30, 2015 Predecessor Successor Predecessor Successor Cash rent: Store base rent $ 147 $ 5,060 $ 20,394 $ 562 $ 5,060 $ 60,843 Equipment and other rent (1) 47 95 3,017 155 95 9,238 Total cash rent 194 5,155 23,411 717 5,155 70,081 Non-cash rent: Straight-line rent 2 78 175 12 78 16 Amortization of deferred gain — (185 ) — — (185 ) — Net rent expense $ 196 $ 5,048 $ 23,586 $ 729 $ 5,048 $ 70,097

Interest Expense And Interest37

Interest Expense And Interest Income (Tables)	9 Months Ended
	Sep. 30, 2015
Interest Income Expense Net [Abstract]
Schedule of Interest Expense and Interest Income	The components of net interest expense are as follows (in thousands): July 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Three Months Ended September 30, 2015 January 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Nine Months Ended September 30, 2015 Predecessor Successor Predecessor Successor Interest expense (1) $ 1,420 $ 1,783 $ 27,918 $ 4,516 $ 1,783 $ 57,501 Amortization of loan costs 87 1,606 1,089 313 1,606 2,291 Interest income (16 ) (18 ) (490 ) (62 ) (18 ) (2,100 ) Interest expense, net $ 1,491 $ 3,371 $ 28,517 $ 4,767 $ 3,371 $ 57,692 (1) Interest expense related to the VIEs is approximately $0.8 million, $2.3 million, and $7.0 million for the one month ended September 2014 and the three and nine months ended September 30, 2015.

Income Tax (Tables)

Income Tax (Tables)	9 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of income tax expense (benefit) at the U.S. statutory rate to the income tax expense (benefit) attributable to continuing operations for the three and nine months ended September 30, 2014 and 2015 is as follows (in thousands, except for tax rate percentages): July 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Three Months Ended September 30, 2015 Predecessor Successor Tax at statutory federal rate $ 1,006 35.0 % $ (7,861 ) 35.0 % $ 19,730 35.0 % Partnership earnings not subject to tax (993 ) (34.6 )% 9,291 (41.4 )% (6,820 ) (12.1 )% Other — 0.0 % (452 ) 2.0 % 2,101 3.7 % State and local tax, net of federal benefit 78 2.7 % 2 0.0 % 13,961 24.8 % Net income tax expense $ 91 3.1 % $ 980 (4.4 )% $ 28,972 51.4 % January 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Nine Months Ended September 30, 2015 Predecessor Successor Tax at statutory federal rate $ 7,956 35.0 % $ (7,861 ) 35.0 % $ 75,429 35.0 % Partnership earnings not subject to tax (7,978 ) (35.1 )% 9,291 (41.4 )% (47,422 ) (22.0 )% Other — 0.0 % (452 ) 2.0 % 1,465 0.7 % State and local tax, net of federal benefit 240 1.1 % 2 0.0 % 14,185 6.6 % Net income tax expense $ 218 1.0 % $ 980 (4.4 )% $ 43,657 20.3 %

Partners' Capital (Tables)

Partners' Capital (Tables)	9 Months Ended
	Sep. 30, 2015
Partners Capital [Abstract]
Schedule of Net Income Allocation By Partners	The calculation of net income allocated to the partners is as follows (in thousands, except per unit amounts): Attributable to Common Units July 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Three Months Ended September 30, 2015 January 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Nine Months Ended September 30, 2015 Predecessor Successor Predecessor Successor Distributions (a) $ — $ 9,447 $ 39,039 $ 11,297 $ 9,447 $ 76,172 Distributions in excess of income 1,398 (10,457 ) (24,035 ) (29 ) (10,457 ) (44,349 ) Limited partners' interest in net income $ 1,398 $ (1,010 ) $ 15,004 $ 11,268 $ (1,010 ) $ 31,823 Attributable to Subordinated Units July 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Three Months Ended September 30, 2015 January 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Nine Months Ended September 30, 2015 Predecessor Successor Predecessor Successor Distributions (a) $ — $ 9,349 $ 8,154 $ 11,207 $ 9,349 $ 22,796 Distributions in excess of income 1,385 (10,350 ) (4,404 ) (29 ) (10,350 ) (11,564 ) Limited partners' interest in net income $ 1,385 $ (1,001 ) $ 3,750 $ 11,178 $ (1,001 ) $ 11,232 (a) Distributions declared per unit to unitholders as of record date $ — $ 0.5457 $ 0.7454 $ 1.0218 $ 0.5457 $ 2.0838 For the periods presented prior to July 31, 2015, our subordinate units were held by Susser. Beginning on July 31, 2015, in connection with the closing of the Susser Acquisition, the outstanding units held by Susser were converted into Class A units and 10,939,436 new subordinate units were issued to ETP.
Schedule of Incentive Distribution Rights to Limited Partners	Marginal percentage interest in distributions Total quarterly distribution per unit target amount Unitholders Holder of IDRs Minimum Quarterly Distribution $0.4375 100 % — First Target Distribution Above $0.4375 up to $0.503125 100 % — Second Target Distribution Above $0.503125 up to $0.546875 85 % 15 % Third Target Distribution Above $0.546875 up to $0.656250 75 % 25 % Thereafter Above $0.656250 50 % 50 %
Distributions Made to Limited Partner, by Distribution	The following table summarizes the cash distributions paid or declared during 2015. Payment Date Per Unit Distribution Total Cash Distribution Distribution to IDR Holders ( in thousands) November 27, 2015 $ 0.7454 $ 47,194 $ 8,441 August 28, 2015 $ 0.6934 $ 28,661 $ 3,362 May 29, 2015 $ 0.6450 $ 23,113 $ 1,449 February 27, 2015 $ 0.6000 $ 21,023 $ 891

Unit-Based Compensation (Tables

Unit-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2015
Share Based Compensation [Abstract]
Schedule of Equity Based Compensation Expense	Unit-based compensation expense related to the Partnership included in our Consolidated Statements of Operations and Comprehensive Income is as follows (in thousands): July 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Three Months Ended September 30, 2015 January 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Nine Months Ended September 30, 2015 Predecessor Successor Predecessor Successor Phantom common units (1) $ 372 $ 1,893 $ 1,781 $ 604 $ 1,893 $ 3,416 Allocated expense from Parent (2) 2,836 610 113 4,088 610 113 Total equity-based compensation expense $ 3,208 $ 2,503 $ 1,894 $ 4,692 $ 2,503 $ 3,529 (1) Excludes unit-based compensation expense related to units issued to non-employees. (2) Reflects expenses allocated to us by Susser prior to the ETP Merger and expenses allocated to us by ETP
Schedule of Nonvested Share Activity	A summary of our phantom unit award activity is set forth below: Number of Phantom Common Units Weighted-Average Grant Date Fair Value Nonvested at January 1, 2014 (Predecessor) 36,963 $ 21.66 Granted 6,354 33.24 Vested (40,317 ) 23.72 Forfeited (3,000 ) 18.42 Nonvested at August 31, 2014 (Predecessor) — — Granted 241,235 45.50 Nonvested at December 31, 2014 (Successor) 241,235 45.50 Granted 287,749 49.68 Forfeited (60,846 ) 39.23 Nonvested at September 30, 2015 (Successor) 468,138 48.25

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following tables present financial information by segment for the one month ended September 30, 2014 and each of the three and nine months ended September 30, 2015: Segment Financial Data for the One Month Ended September 30, 2014 ( in thousands Wholesale Segment Retail Segment Intercompany Eliminations Totals Revenue Retail motor fuel sales $ — $ 350,689 $ 350,689 Wholesale motor fuel sales to third parties 1,021,267 — 1,021,267 Wholesale motor fuel sales to affiliates 271,726 — 271,726 Merchandise sales — 115,070 115,070 Rental income 2,286 245 2,531 Other income 3,908 5,392 9,300 Intersegment sales 5,994 — (5,994 ) — Total revenue 1,305,181 471,396 (5,994 ) 1,770,583 Gross profit Retail motor fuel — 24,151 24,151 Wholesale motor fuel (7,432 ) — (7,432 ) Merchandise — 36,979 36,979 Rental and other 5,769 5,636 11,405 Total gross profit (1,663 ) 66,766 65,103 Total operating expenses 24,699 59,493 84,192 Income from operations (26,362 ) 7,273 (19,089 ) Interest expense, net (974 ) (2,397 ) (3,371 ) Income before income taxes (27,336 ) 4,876 (22,460 ) Income tax expense (971 ) (9 ) (980 ) Net income and comprehensive income $ (28,307 ) $ 4,867 $ (23,440 ) Depreciation, amortization and accretion 5,258 8,051 13,309 Interest expense, net 974 2,397 3,371 Income tax expense 971 9 980 EBITDA (21,104 ) 15,324 (5,780 ) Non-cash compensation expense 422 2,081 2,503 Loss (gain) on disposal of assets (89 ) 55 (34 ) Unrealized loss on commodity derivatives 358 — 358 Inventory fair value adjustments 47,535 893 48,428 Adjusted EBITDA $ 27,122 $ 18,353 $ 45,475 Capital expenditures $ 16,093 $ 4,030 $ 20,123 Total assets $ 2,393,498 $ 3,449,629 $ 5,843,127 Segment Financial Data for the Three Months Ended September 30, 2015 ( in thousands Wholesale Segment Retail Segment Intercompany Eliminations Totals Revenue Retail motor fuel sales $ — $ 854,140 $ 854,140 Wholesale motor fuel sales to third parties 2,664,186 — 2,664,186 Wholesale motor fuel sales to affiliates 500,362 — 500,362 Merchandise sales — 429,891 429,891 Rental income 11,332 7,079 18,411 Other income 12,054 8,273 20,327 Intersegment sales 101,960 — (101,960 ) — Total revenue 3,289,894 1,299,383 (101,960 ) 4,487,317 Gross profit Retail motor fuel — 113,508 113,508 Wholesale motor fuel 87,606 — 87,606 Merchandise — 142,527 142,527 Rental and other 27,787 9,719 37,506 Total gross profit 115,393 265,754 381,147 Total operating expenses 90,169 206,089 296,258 Income from operations 25,224 59,665 84,889 Interest expense, net (12,338 ) (16,179 ) (28,517 ) Income before income taxes 12,886 43,486 56,372 Income tax expense (39 ) (28,933 ) (28,972 ) Net income and comprehensive income $ 12,847 $ 14,553 $ 27,400 Depreciation, amortization and accretion 13,571 32,030 45,601 Interest expense, net 12,338 16,179 28,517 Income tax expense 39 28,933 28,972 EBITDA 38,795 91,695 130,490 Non-cash compensation expense 1,398 496 1,894 Loss (gain) on disposal of assets 920 (224 ) 696 Unrealized loss on commodity derivatives 735 — 735 Inventory fair value adjustments 87,307 7,240 94,547 Adjusted EBITDA $ 129,155 $ 99,207 $ 228,362 Capital expenditures $ 7,127 $ 87,379 $ 94,506 Total assets $ 2,178,807 $ 4,000,786 $ 6,179,593 Segment Financial Data for the Nine Months Ended September 30, 2015 ( in thousands Wholesale Segment Retail Segment Intercompany Eliminations Totals Revenue Retail motor fuel sales $ — $ 2,538,495 $ 2,538,495 Wholesale motor fuel sales to third parties 8,021,741 — 8,021,741 Wholesale motor fuel sales to affiliates 1,391,145 — 1,391,145 Merchandise sales — 1,195,306 1,195,306 Rental income 34,328 19,874 54,202 Other income 35,438 24,396 59,834 Intersegment sales 310,229 — (310,229 ) — Total revenue 9,792,881 3,778,071 (310,229 ) 13,260,723 Gross profit Retail motor fuel — 256,608 256,608 Wholesale motor fuel 363,973 — 363,973 Merchandise — 394,076 394,076 Rental and other 66,021 44,270 110,291 Total gross profit 429,994 694,954 1,124,948 Total operating expenses 249,060 602,684 851,744 Income from operations 180,934 92,270 273,204 Interest expense, net (31,859 ) (25,833 ) (57,692 ) Income before income taxes 149,075 66,437 215,512 Income tax expense (898 ) (42,759 ) (43,657 ) Net income and comprehensive income $ 148,177 $ 23,678 $ 171,855 Depreciation, amortization and accretion 47,821 96,307 144,128 Interest expense, net 31,859 25,833 57,692 Income tax expense 898 42,759 43,657 EBITDA 228,755 188,577 417,332 Non-cash compensation expense 2,359 1,170 3,529 Loss on disposal of assets 1,069 462 1,531 Unrealized loss on commodity derivatives 2,927 — 2,927 Inventory fair value adjustments 32,201 2,080 34,281 Adjusted EBITDA $ 267,311 $ 192,289 $ 459,600 Capital expenditures $ 103,191 $ 154,538 $ 257,729 Total assets $ 2,178,807 $ 4,000,786 $ 6,179,593

Net Income per Unit (Tables)

Net Income per Unit (Tables)	9 Months Ended
	Sep. 30, 2015
Net Income Per Unit [Abstract]
Schedule of Net Income per Unit, Basic and Diluted	We also disclose limited partner units issued and outstanding. A reconciliation of the numerators and denominators of the basic and diluted per unit computations is as follows (in thousands, except units and per unit amounts): July 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Three Months Ended September 30, 2015 Predecessor Successor Net income (loss) and comprehensive income (loss) $ 2,783 $ (23,440 ) $ 27,400 Less: Net loss and comprehensive loss attributable to noncontrolling interest — — (12,142 ) Less: Preacquisition income (loss) allocated to general partner — (21,684 ) 11,998 Net income (loss) and comprehensive income (loss) attributable to partners 2,783 (1,756 ) 27,544 Less: Incentive distribution rights — 255 8,441 Less: Distributions on nonvested phantom unit awards — — 349 Limited partners’ interest in net income (loss) $ 2,783 $ (2,011 ) $ 18,754 Weighted average limited partner units outstanding: Common - basic 11,037,282 11,053,799 43,772,026 Common - equivalents 18,702 — 116 Common - diluted 11,055,984 11,053,799 43,772,142 Subordinated - basic and diluted 10,939,436 10,939,436 10,939,436 Net income (loss) per limited partner unit: Common - basic and diluted $ 0.13 $ (0.09 ) $ 0.30 Subordinated - basic and diluted $ 0.13 $ (0.09 ) $ 0.52 January 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Nine Months Ended September 30, 2015 Predecessor Successor Net income (loss) and comprehensive income (loss) $ 22,510 $ (23,440 ) $ 171,855 Less: Net income and comprehensive income attributable to noncontrolling interest — — 49,788 Less: Preacquisition income (loss) allocated to general partner — (21,684 ) 64,789 Net income (loss) and comprehensive income (loss) attributable to partners 22,510 (1,756 ) 57,278 Less: Incentive distribution rights 64 255 13,252 Less: Distributions on nonvested phantom unit awards — — 971 Limited partners’ interest in net income (loss) $ 22,446 $ (2,011 ) $ 43,055 Weighted average limited partner units outstanding: Common - basic 11,023,617 11,053,799 30,994,016 Common - equivalents 25,128 — 116 Common - diluted 11,048,745 11,053,799 30,994,132 Subordinated - basic and diluted 10,939,436 10,939,436 10,939,436 Net income (loss) per limited partner unit: Common - basic and diluted $ 1.02 $ (0.09 ) $ 0.96 Subordinated - basic and diluted $ 1.02 $ (0.09 ) $ 1.21

Related-Party Transactions (Tab

Related-Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2015
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	Summary of Transactions Related party transactions with affiliates for the three and nine month periods ended September 30, 2014 and 2015 are as follows (in thousands except store count data): July 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Three Months Ended September 30, 2015 January 1, 2014 through August 31, 2014 September 1, 2014 through September 30, 2014 Nine Months Ended September 30, 2015 Predecessor Successor Predecessor Successor Motor fuel sales to affiliates (1) $ 571,755 $ 271,726 $ 500,362 $ 2,200,394 $ 271,726 $ 1,391,145 Bulk fuel purchases from ETP — 359,890 549,027 — 359,890 1,965,259 Allocated cost of employees 3,040 — — 4,768 — —

Organization and Principles o44

Organization and Principles of Consolidation (Details)	Apr. 01, 2015	Aug. 29, 2014shares	Jun. 01, 2014	Sep. 25, 2012shares	Jul. 31, 2015	Sep. 30, 2015SegmentState	Dec. 31, 2014Segment
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Units sold in IPO				10,925,000
Percentage of membership interest acquired					100.00%
Number of operating segments | Segment						1	1
Sunoco LLC [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Percentage of membership interest acquired	31.58%		31.58%
Ownership Percentage	50.10%
Percentage of membership interest acquired	100.00%
Noncontrolling interest, ownership percentage	68.42%
Number of states in which entity operates | State						26
Parent Company [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Percentage of membership interest acquired		100.00%
Stock Issued During Period, Shares, New Issues		11,000,000
Ownership Percentage		50.10%				50.80%

Merger and Acquisitions (Detail

Merger and Acquisitions (Details)	Aug. 10, 2015USD ($)store	Apr. 01, 2015USD ($)	Dec. 16, 2014USD ($)site	Oct. 01, 2014USD ($)siteshares	Aug. 31, 2014USD ($)	Jun. 01, 2014	Jul. 31, 2015USD ($)shares	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)shares	Mar. 31, 2015USD ($)	Sep. 30, 2015USD ($)shares	Dec. 31, 2014USD ($)shares
Business Acquisition [Line Items]
Goodwill									$ 1,799,044,000		$ 1,799,044,000	$ 1,854,436,000
Percentage of membership interest acquired							100.00%
Revenues								$ 1,770,583,000	4,487,317,000		13,260,723,000
Net income								(1,756,000)	$ 27,544,000		$ 57,278,000
Common Units [Member]
Business Acquisition [Line Items]
Partners' capital account, converted units | shares											79,308
Subordinated Units [Member]
Business Acquisition [Line Items]
Partners' capital account, converted units | shares											10,939,436
Limited Partners' Capital Account, Units Issued | shares									10,939,436		10,939,436	10,939,436
Class A Units [Member] | Common Units [Member]
Business Acquisition [Line Items]
Partners' capital account, converted units | shares											79,308
Class A Units [Member] | Subordinated Units [Member]
Business Acquisition [Line Items]
Partners' capital account, converted units | shares											10,939,436
Senior Notes [Member] | 6.375% Senior Notes Due 2023 [Member]
Business Acquisition [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		6.375%
ETP Merger [Member]
Business Acquisition [Line Items]
Goodwill adjustments											$ (15,100,000)
Current assets					$ 171,434,000
Property and equipment					274,510,000
Goodwill					574,876,000
Intangible assets					70,473,000
Other noncurrent assets					811,000
Current liabilities					(150,657,000)
Other noncurrent liabilities					(245,663,000)
Net assets					695,784,000
MACS [Member]
Business Acquisition [Line Items]
Current assets					96,749,000
Property and equipment					463,772,000
Goodwill					118,610,000
Intangible assets					90,676,000
Other noncurrent assets					48,913,000
Current liabilities					(45,151,000)
Other noncurrent liabilities					(186,661,000)
Net assets					586,908,000
Net deemed contribution					(21,095,000)
Cash acquired					(60,798,000)
Total cash consideration, net of cash acquired					505,015,000
Percentage of membership interest acquired				100.00%
Date of acquisition				Oct. 1, 2014
Business acquisition total purchase price				$ 768,000,000
Payments to Acquire Businesses, Gross				$ 566,000,000
Number of Stores | site				100
Dealer-Operated And Consignment Sites | site				200
MACS [Member] | Partnership Interest [Member]
Business Acquisition [Line Items]
Limited Partners' Capital Account, Units Issued | shares				3,983,540
Aloha Petroleum, Ltd [Member]
Business Acquisition [Line Items]
Goodwill adjustments											(49,100,000)
Current assets			$ 67,012,000
Property and equipment			127,833,000
Goodwill			105,698,000
Intangible assets			74,706,000
Other noncurrent assets			732,000
Current liabilities			(20,127,000)
Other noncurrent liabilities			(70,465,000)
Net assets			285,389,000
Cash acquired			(30,597,000)
Contingent consideration			(18,300,000)
Total cash consideration, net of cash acquired			$ 236,492,000
Percentage of membership interest acquired			100.00%
Date of acquisition			Dec. 16, 2014
Business acquisition total purchase price			$ 267,000,000
Number of Fuel Storage Terminals | site			6
Number of Fuel Branded Stations | site			100
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Costs			$ 2,800,000
Contingent Consideration			$ 18,300,000
Escrow Deposit												$ 14,100,000
Acquisition increased goodwill											$ 49,100,000
Aloha Petroleum, Ltd [Member] | Other Noncurrent Liabilities [Member]
Business Acquisition [Line Items]
Contingent consideration												(18,300,000)
Contingent Consideration												$ 18,300,000
Sunoco LLC [Member]
Business Acquisition [Line Items]
Current assets					1,140,109,000
Property and equipment					384,100,000
Goodwill		$ 0
Intangible assets					182,477,000
Other noncurrent assets					2,238,000
Current liabilities					(641,400,000)
Other noncurrent liabilities					(7,293,000)
Net assets					1,060,231,000
Net deemed contribution					(285,231,000)
Cash acquired					(44,000)
Total cash consideration, net of cash acquired					774,956,000
Percentage of membership interest acquired		100.00%
Date of acquisition		Apr. 1, 2015
Business acquisition total purchase price		$ 775,000,000
Percentage of membership interest acquired		31.58%				31.58%
Partners' Capital Account, Acquisitions		$ 40,800,000
Ownership Percentage		50.10%
Revenues								1,100,000,000		$ 2,400,000,000
Net income								28,800,000		$ 24,500,000
Noncontrolling interest, ownership percentage		68.42%
Sunoco LLC [Member] | Senior Notes [Member] | 6.375% Senior Notes Due 2023 [Member]
Business Acquisition [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		6.375%
Susser [Member]
Business Acquisition [Line Items]
Current assets					153,443,000
Property and equipment					983,900,000
Goodwill					976,631,000
Intangible assets					541,054,000
Other noncurrent assets					38,216,000
Current liabilities					(246,009,000)
Other noncurrent liabilities					(842,310,000)
Net assets					1,604,926,000
Net deemed contribution					(574,269,000)
Cash acquired					(63,801,000)
Total cash consideration, net of cash acquired					$ 966,855,000
Payments to Acquire Businesses, Gross							$ 966,900,000
Revenues							2,600,000,000	169,300,000
Net income							$ 18,100,000	$ 1,000,000
Susser [Member] | Common Units [Member]
Business Acquisition [Line Items]
Partners' capital account, converted units | shares							79,308
Limited Partners' Capital Account, Units Issued | shares							79,308
Susser [Member] | Subordinated Units [Member]
Business Acquisition [Line Items]
Partners' capital account, converted units | shares							10,939,436
Limited Partners' Capital Account, Units Issued | shares							10,939,436
Susser [Member] | Class B Units [Member]
Business Acquisition [Line Items]
Limited Partners' Capital Account, Units Issued | shares							21,978,980
Susser [Member] | Class B Units [Member] | Subordinated Units [Member]
Business Acquisition [Line Items]
Partners' capital account, units issued upon acquisition | shares							10,939,436
Susser [Member] | Class A Units [Member] | Common Units [Member]
Business Acquisition [Line Items]
Partners' capital account, units issued upon acquisition | shares							79,308
Aziz Convenience Stores, L.L.C [Member]
Business Acquisition [Line Items]
Business acquisition total purchase price	$ 41,600,000
Number of Stores | store	27
Acquisition increased goodwill	$ 4,300,000

Variable Interest Entities (Det

Variable Interest Entities (Details) $ in Millions	Sep. 30, 2015USD ($)site
Equity Method Investments And Joint Ventures [Abstract]
Number of Sites from Variable Interest Entities | site	37
Total Debt Assumption Rights of Variable Interest Entities	$ 54.3
Gross Purchase Option	$ 21.2
Number of leases from variable interest entities | site	33

Accounts Receivable (Details)

Accounts Receivable (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for doubtful accounts	$ (4,046)	$ (3,980)
Accounts receivable, net	317,840	257,065
Trade Accounts Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross, current	223,156	193,199
Credit Card Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross, current	50,282	37,277
Vendor receivables for rebates, branding and other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross, current	16,380	16,536
Other Receivables [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross, current	$ 32,068	$ 14,033

Inventories-Additional Informat

Inventories-Additional Information (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Inventory Write-down/ Write-up	$ 48,428	$ 94,547	$ 34,281	$ 205,300

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Fuel-retail	$ 33,249	$ 31,934
Fuel-other wholesale	215,666	302,675
Fuel-consignment	3,767	7,337
Merchandise	81,954	83,790
Equipment and maintenance spare parts	12,738	11,210
Other	3,239	3,348
Inventories, net	$ 350,613	$ 440,294

Property And Equipment (Details

Property And Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 2,475,490	$ 2,170,802
Less: accumulated depreciation	(177,486)	(89,676)
Property and equipment, net	2,298,004	2,081,126
Land [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	756,030	667,323
Buildings and leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	957,927	866,062
Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	708,255	541,397
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 53,278	$ 96,020

Assets Held for Sale (Details)

Assets Held for Sale (Details) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Other Noncurrent Assets [Member]
Long Lived Assets Held For Sale [Line Items]
Assets held for sale	$ 1.9	$ 1.1

Goodwill and Other Intangible52

Goodwill and Other Intangible Assets (Intangible Assets) (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014	Dec. 16, 2014
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Goodwill	$ 1,799,044,000	$ 1,854,436,000
Impairment in goodwill	0	0
Finite-lived intangible assets, Gross carrying amount	1,126,000,000	1,000,832,000
Finite-lived intangible assets, Accumulated amortization	145,409,000	107,377,000
Intangible assets, net	$ 980,591,000	893,455,000
Trade Names [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Useful life	30 years
Other Indefinite-lived Intangible Assets, Gross Carrying Amount	$ 493,058,000	498,937,000
Other Indefinite-lived Intangible Assets, Accumulated Amortization	6,508,000	6,508,000
Other Indefinite-lived Intangible Assets	486,550,000	492,429,000
Franchise Rights [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Other Indefinite-lived Intangible Assets		329,000
Contractual Rights [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Other Indefinite-lived Intangible Assets	24,000,000
Liquor Licenses [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Other Indefinite-lived Intangible Assets	16,000,000	16,000,000
Customer Relations And Supply Agreements [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Finite-lived intangible assets, Gross carrying amount	535,405,000	447,821,000
Finite-lived intangible assets, Accumulated amortization	134,504,000	98,602,000
Finite-lived intangible assets, Net	$ 400,901,000	349,219,000
Favorable leasehold arrangements, net [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Useful life	15 years
Finite-lived intangible assets, Gross carrying amount	$ 25,794,000	25,530,000
Finite-lived intangible assets, Accumulated amortization	1,412,000	1,158,000
Finite-lived intangible assets, Net	24,382,000	24,372,000
Loan origination costs
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Finite-lived intangible assets, Gross carrying amount	28,068,000	7,611,000
Finite-lived intangible assets, Accumulated amortization	1,691,000	381,000
Finite-lived intangible assets, Net	26,377,000	7,230,000
Other [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Finite-lived intangible assets, Gross carrying amount	3,675,000	4,604,000
Finite-lived intangible assets, Accumulated amortization	1,294,000	728,000
Finite-lived intangible assets, Net	$ 2,381,000	$ 3,876,000
Minimum [Member] | Customer Relations And Supply Agreements [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Useful life	5 years
Maximum [Member] | Customer Relations And Supply Agreements [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Useful life	20 years
Aloha Petroleum, Ltd [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Goodwill			$ 105,698,000
Goodwill, acquired during period	$ 49,100,000
ETP Merger Valuation [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Goodwill, acquired during period	$ 15,100,000

Accrued Expenses and Other Cu53

Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Accrued Expenses And Other Current Liabilities [Abstract]
Wage and other employee-related accrued expenses	$ 22,485	$ 29,002
Franchise agreement termination accrual	4,478	4,579
Accrued tax expense	142,690	142,772
Accrued insurance and environmental	24,632	14,332
Accrued interest expense	33,684	1,583
Deposits and other	25,808	98,779
Total	$ 253,777	$ 291,047

Long-Term Debt (Details)

Long-Term Debt (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Sale leaseback financing obligation	$ 123,093,000	$ 126,643,000
Senior term loan on Uphoff properties	54,793,000	56,452,000
Capital lease obligations	344,000	494,000
Total debt	2,457,208,000	1,105,976,000
Less: current maturities	13,762,000	13,772,000
Long-term debt, net of current maturities	2,443,446,000	1,092,204,000
2014 Revolver [Member]
Debt Instrument [Line Items]
Line of credit	875,000,000	683,378,000
6.375% Senior Notes Due 2023 [Member]
Debt Instrument [Line Items]
Senior notes	800,000,000
5.500% Senior Notes Due 2020 [Member]
Debt Instrument [Line Items]
Senior notes	600,000,000
Notes Payable, Bearing Interest at 6% and 4% [Member]
Debt Instrument [Line Items]
Notes payable	3,532,000	3,552,000
Notes Payable, Bearing Interest at 7% [Member]
Debt Instrument [Line Items]
Notes payable	446,000	457,000
Promissory Note with ETP [Member]
Debt Instrument [Line Items]
Line of credit	$ 0
Notes payable		$ 235,000,000

Long-Term Debt (5.500% Senior N

Long-Term Debt (5.500% Senior Notes Due 2020) (Details) - USD ($) $ in Thousands	Jul. 20, 2015	Sep. 30, 2015
Debt Instrument [Line Items]
Proceeds from issuance of Senior Notes		$ 1,400,000
Senior Notes [Member] | 5.500% Senior Notes Due 2020 [Member]
Debt Instrument [Line Items]
Face amount	$ 600,000
Debt Instrument, Interest Rate, Stated Percentage	5.50%
Senior notes due date	Aug. 1, 2020
Proceeds from issuance of Senior Notes	$ 592,500

Long-Term Debt (6.375% Senior N

Long-Term Debt (6.375% Senior Notes Due 2023) (Details) - USD ($) $ in Thousands	Apr. 01, 2015	Sep. 30, 2015
Debt Instrument [Line Items]
Proceeds from issuance of Senior Notes		$ 1,400,000
Senior Notes [Member] | 6.375% Senior Notes Due 2023 [Member]
Debt Instrument [Line Items]
Face amount	$ 800,000
Debt Instrument, Interest Rate, Stated Percentage	6.375%
Senior notes due date	Apr. 1, 2023
Proceeds from issuance of Senior Notes	$ 786,500

Long-Term Debt (Revolving Credi

Long-Term Debt (Revolving Credit Agreement) (Details) - USD ($)	Sep. 25, 2014	Sep. 30, 2015	Apr. 10, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Revolving line of credit		$ 875,000,000		$ 683,378,000
Revolving Credit Agreement [Member] | 2014 Revolver [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 1,250,000,000		$ 1,500,000,000
Line of credit expiration date	Sep. 25, 2019
Line of Credit Facility, Additional Borrowing Capacity	$ 250,000,000		$ 250,000,000
Revolving line of credit		875,000,000
Letters of Credit Outstanding, Amount		11,800,000
Current borrowing capacity		$ 613,200,000
Revolving Credit Agreement [Member] | Predecessor [Member] | 2012 Revolver [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 400,000,000

Long-Term Debt (Guaranty of Deb

Long-Term Debt (Guaranty of Debt) (Details) $ in Millions	Sep. 30, 2015USD ($)
Revolving Credit Facility and Term Loan [Member] | Guaranty of Collection [Member] | Financial Guarantee [Member] | Susser [Member]
Debt Instrument [Line Items]
Amount of debt guaranteed	$ 180.7

Long-Term Debt Variable Interes

Long-Term Debt Variable Interest Entity Debt (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Variable interest entities, liabilities	$ 54,793	$ 56,452
Capital Leased Assets, Gross	1,100	1,100
Capital Leases, Lessee Balance Sheet, Assets by Major Class, Accumulated Depreciation	$ 1,000	$ 1,000
Notes Payable - 6% [Member] | Variable Interest Entity, Primary Beneficiary [Member]
Debt Instrument [Line Items]
Variable Interest Entity, Consolidated, Long-Term Debt, Interest Rate, Percent	4.50%
Variable interest entity debt repayable period	20 years
Variable interest entity consolidated long term debt, early repayment penalty percentage	3.00%
Collateralized by equipment and property [Member]
Debt Instrument [Line Items]
Average stated interest rate	5.40%
Minimum [Member] | Notes Payable - 6% [Member] | Variable Interest Entity, Primary Beneficiary [Member]
Debt Instrument [Line Items]
Variable Interest Entity, Consolidated, Long-Term Debt, Interest Rate, Percent	4.50%
Other Notes Payables [Member] | Notes Payable - 6% [Member]
Debt Instrument [Line Items]
Variable interest entities, liabilities	$ 33,000
Other Notes Payables [Member] | Collateralized by equipment and property [Member]
Debt Instrument [Line Items]
Variable interest entities, liabilities	$ 21,800
Debt instrument, maturity period	2,034
LIBOR [Member] | Notes Payable - 6% [Member] | Variable Interest Entity, Primary Beneficiary [Member]
Debt Instrument [Line Items]
Variable Interest Entity, Consolidated, Long-Term Debt, Interest Rate, Percent	3.75%

Long-Term Debt Sale Leaseback F

Long-Term Debt Sale Leaseback Financing Obligation (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2015USD ($)	Dec. 31, 2014USD ($)	Apr. 04, 2013CompanyDealer
Debt Disclosure [Abstract]
Number of companies completed sale leaseback transaction | Company			2
Number of dealer operated sites | Dealer			50
Sale Leaseback Transaction, Imputed Interest Rate	5.125%
Sale leaseback financing obligation	$ 123,093	$ 126,643

Long-Term Debt (Promissory Note

Long-Term Debt (Promissory Note with ETP) (Details) - Promissory Note with ETP [Member] - USD ($)	Aug. 29, 2014	Sep. 30, 2015
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 350,000,000
Line of credit expiration date	Dec. 31, 2017
Debt instrument, description of variable rate basis		Borrowings under the promissory note accrued interest at a rate equal to the three month London interbank offer rate plus 1.5%.
Debt instrument, basis spread on variable rate	1.50%
Line of credit amount outstanding		$ 0
Cancellation of line of credit facility	$ 255,000,000

Long-Term Debt (Other Debt) (De

Long-Term Debt (Other Debt) (Details) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2013	Dec. 31, 2011	Jul. 31, 2010
Level 3 [Member]
Debt Instrument [Line Items]
Debt at fair value	$ 2,400
Notes Payable, Six Percent [Member] | Other Notes Payables [Member]
Debt Instrument [Line Items]
Face amount					$ 1.2
Other Notes Payable, Noncurrent	$ 1	$ 1.1
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Notes Payable, Four Percent [Member] | Other Notes Payables [Member]
Debt Instrument [Line Items]
Face amount			$ 3
Other Notes Payable, Noncurrent	$ 2.5	2.5
Debt Instrument, Interest Rate, Stated Percentage	4.00%
Notes Payable, Bearing Interest at 7% [Member] | Promissory Note [Member]
Debt Instrument [Line Items]
Face amount				$ 0.5
Other Notes Payable, Noncurrent	$ 0.5	$ 0.5
Debt Instrument, Interest Rate, Stated Percentage	7.00%

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Marketable securities	$ 0	$ 0

Commitments And Contingencies64

Commitments And Contingencies (Details) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2014	Aug. 31, 2014	Sep. 30, 2015	Aug. 31, 2014	Sep. 30, 2015
Operating Leased Assets [Line Items]
Store base rent	$ 5,060		$ 20,394		$ 60,843
Equipment and other rent (1)	95		3,017		9,238
Total cash rent	5,155		23,411		70,081
Straight-line rent	78		175		16
Amortization of deferred gain	(185)
Net rent expense	$ 5,048		$ 23,586		$ 70,097
Predecessor [Member]
Operating Leased Assets [Line Items]
Store base rent		$ 147		$ 562
Equipment and other rent (1)		47		155
Total cash rent		194		717
Straight-line rent		2		12
Net rent expense		$ 196		$ 729
Minimum [Member]
Operating Leased Assets [Line Items]
Lease term					5 years
Maximum [Member]
Operating Leased Assets [Line Items]
Lease term					15 years

Interest Expense And Interest65

Interest Expense And Interest Income (Details) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2014	Aug. 31, 2014	Sep. 30, 2015	Aug. 31, 2014	Sep. 30, 2015
Interest Expense And Interest Income [Line Items]
Interest expense	$ 1,783		$ 27,918		$ 57,501
Amortization of loan costs	1,606		1,089		2,291
Interest income	(18)		(490)		(2,100)
Interest expense, net	3,371		28,517		57,692
Variable Interest Entity, Primary Beneficiary [Member]
Interest Expense And Interest Income [Line Items]
Interest expense, net	$ 800		$ 2,300		$ 7,000
Predecessor [Member]
Interest Expense And Interest Income [Line Items]
Interest expense		$ 1,420		$ 4,516
Amortization of loan costs		87		313
Interest income		(16)		(62)
Interest expense, net		$ 1,491		$ 4,767

Income Tax (Details)

Income Tax (Details) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2014	Aug. 31, 2014	Sep. 30, 2015	Aug. 31, 2014	Sep. 30, 2015
Income Tax Contingency [Line Items]
Percentage of qualifying income					90.00%
Tax at statutory federal rate	$ (7,861)		$ 19,730		$ 75,429
Tax at statutory federal rate, Percentage	35.00%		35.00%		35.00%
Partnership earnings not subject to tax	$ 9,291		$ (6,820)		$ (47,422)
Partnership earnings not subject to tax, Percentage	(41.40%)		(12.10%)		(22.00%)
Other	$ (452)		$ 2,101		$ 1,465
Other, Percentage	2.00%		3.70%		0.70%
State and local tax, net of federal benefit	$ 2		$ 13,961		$ 14,185
State and local tax, net of federal benefit, Percentage	0.00%		24.80%		6.60%
Net income tax expense	$ 980		$ 28,972		$ 43,657
Net income tax expense, Percentage	(4.40%)		51.40%		20.30%
Predecessor [Member]
Income Tax Contingency [Line Items]
Tax at statutory federal rate		$ 1,006		$ 7,956
Tax at statutory federal rate, Percentage		35.00%		35.00%
Partnership earnings not subject to tax		$ (993)		$ (7,978)
Partnership earnings not subject to tax, Percentage		(34.60%)		(35.10%)
Other, Percentage		0.00%		0.00%
State and local tax, net of federal benefit		$ 78		$ 240
State and local tax, net of federal benefit, Percentage		2.70%		1.10%
Net income tax expense		$ 91		$ 218
Net income tax expense, Percentage		3.10%		1.00%

Partners' Capital (Details)

Partners' Capital (Details) - USD ($) $ / shares in Units, $ in Thousands	Aug. 28, 2015	May. 29, 2015	Feb. 27, 2015	Aug. 29, 2014	Jul. 31, 2015	Sep. 30, 2014	Aug. 31, 2014	Sep. 30, 2015	Aug. 31, 2014	Sep. 30, 2015	Dec. 31, 2014
Schedule of Partners' Capital [Line Items]
Distributions declared per unit to unitholders as of record date						$ 0.5457		$ 0.7454		$ 2.0838
Total Cash Distribution										$ 47,194
Percentage of membership interest acquired					100.00%
Total Cash Distribution	$ 28,661	$ 23,113	$ 21,023							$ 64,797
November [27], 2015 [Member]
Schedule of Partners' Capital [Line Items]
Per Unit Distribution										$ 0.7454
Payment Date										Nov. 27, 2015
August 28, 2015 [Member]
Schedule of Partners' Capital [Line Items]
Per Unit Distribution										$ 0.6934
Payment Date								2015-08		2015-08
May 29, 2015 [Member]
Schedule of Partners' Capital [Line Items]
Per Unit Distribution										$ 0.6450
Payment Date								2015-05		2015-05
February 27, 2015 [Member]
Schedule of Partners' Capital [Line Items]
Per Unit Distribution										$ 0.6000
Payment Date								2015-02		2015-02
Minimum Quarterly Distribution [Member]
Schedule of Partners' Capital [Line Items]
Incentive Distribution Quarterly Distribution Target Amount										$ 0.4375
First Target Distribution [Member] | Minimum [Member]
Schedule of Partners' Capital [Line Items]
Incentive Distribution Quarterly Distribution Target Amount										0.4375
First Target Distribution [Member] | Maximum [Member]
Schedule of Partners' Capital [Line Items]
Incentive Distribution Quarterly Distribution Target Amount										0.503125
Second Target Distribution [Member] | Minimum [Member]
Schedule of Partners' Capital [Line Items]
Incentive Distribution Quarterly Distribution Target Amount										0.503125
Second Target Distribution [Member] | Maximum [Member]
Schedule of Partners' Capital [Line Items]
Incentive Distribution Quarterly Distribution Target Amount										0.546875
Third Target Distribution [Member] | Minimum [Member]
Schedule of Partners' Capital [Line Items]
Incentive Distribution Quarterly Distribution Target Amount										0.546875
Third Target Distribution [Member] | Maximum [Member]
Schedule of Partners' Capital [Line Items]
Incentive Distribution Quarterly Distribution Target Amount										0.656250
Distributions Thereafter [Member] | Minimum [Member]
Schedule of Partners' Capital [Line Items]
Incentive Distribution Quarterly Distribution Target Amount										$ 0.656250
Predecessor [Member]
Schedule of Partners' Capital [Line Items]
Distributions declared per unit to unitholders as of record date							$ 0		$ 1.0218
Class A Units [Member]
Schedule of Partners' Capital [Line Items]
Total Cash Distribution								$ 3,600
Class A distributions declared per unit								$ 0.3279
Common Units [Member]
Schedule of Partners' Capital [Line Items]
Distributions						$ 9,447		$ 39,039		$ 76,172
Distributions in excess of income						(10,457)		(24,035)		(44,349)
Limited partners' interest in net income						(1,010)		$ 15,004		$ 31,823
Partners' capital account, converted units										79,308
Common Units [Member] | Minimum Quarterly Distribution [Member]
Schedule of Partners' Capital [Line Items]
Marginal percentage interest in distributions										100.00%
Common Units [Member] | First Target Distribution [Member]
Schedule of Partners' Capital [Line Items]
Marginal percentage interest in distributions										100.00%
Common Units [Member] | Second Target Distribution [Member]
Schedule of Partners' Capital [Line Items]
Marginal percentage interest in distributions										85.00%
Common Units [Member] | Third Target Distribution [Member]
Schedule of Partners' Capital [Line Items]
Marginal percentage interest in distributions										75.00%
Common Units [Member] | Distributions Thereafter [Member]
Schedule of Partners' Capital [Line Items]
Marginal percentage interest in distributions										50.00%
Common Units [Member] | Predecessor [Member]
Schedule of Partners' Capital [Line Items]
Distributions									$ 11,297
Distributions in excess of income							$ 1,398		(29)
Limited partners' interest in net income							1,398		11,268
Common Units [Member] | Class A Units [Member]
Schedule of Partners' Capital [Line Items]
Partners' capital account, converted units										79,308
Subordinated Units [Member]
Schedule of Partners' Capital [Line Items]
Limited Partners' Capital Account, Units Outstanding								10,939,436		10,939,436	10,939,436
Distributions						9,349		$ 8,154		$ 22,796
Distributions in excess of income						(10,350)		(4,404)		(11,564)
Limited partners' interest in net income						$ (1,001)		$ 3,750		$ 11,232
Partners' capital account, converted units										10,939,436
Total Cash Distribution										$ 8,441
Total Cash Distribution	$ 3,362	$ 1,449	$ 891
Subordinated Units [Member] | Minimum Quarterly Distribution [Member]
Schedule of Partners' Capital [Line Items]
Marginal percentage interest in distributions										0.00%
Subordinated Units [Member] | First Target Distribution [Member]
Schedule of Partners' Capital [Line Items]
Marginal percentage interest in distributions										0.00%
Subordinated Units [Member] | Second Target Distribution [Member]
Schedule of Partners' Capital [Line Items]
Marginal percentage interest in distributions										15.00%
Subordinated Units [Member] | Third Target Distribution [Member]
Schedule of Partners' Capital [Line Items]
Marginal percentage interest in distributions										25.00%
Subordinated Units [Member] | Distributions Thereafter [Member]
Schedule of Partners' Capital [Line Items]
Marginal percentage interest in distributions										50.00%
Subordinated Units [Member] | Predecessor [Member]
Schedule of Partners' Capital [Line Items]
Distributions									11,207
Distributions in excess of income							1,385		(29)
Limited partners' interest in net income							$ 1,385		$ 11,178
Subordinated Units [Member] | Class A Units [Member]
Schedule of Partners' Capital [Line Items]
Partners' capital account, converted units										10,939,436
Common Units - Public [Member]
Schedule of Partners' Capital [Line Items]
Limited Partners' Capital Account, Units Outstanding								25,536,329		25,536,329	20,036,329
Parent Company [Member]
Schedule of Partners' Capital [Line Items]
Ownership Percentage				50.10%				50.80%		50.80%
Percentage of membership interest acquired				100.00%
Parent Company [Member] | Class A Units [Member]
Schedule of Partners' Capital [Line Items]
Limited Partners' Capital Account, Units Outstanding								11,018,744		11,018,744
Parent Company [Member] | Common Units [Member]
Schedule of Partners' Capital [Line Items]
Limited Partners' Capital Account, Units Outstanding								26,837,310		26,837,310
Parent Company [Member] | Subordinated Units [Member]
Schedule of Partners' Capital [Line Items]
Limited Partners' Capital Account, Units Outstanding								10,939,436		10,939,436
Parent Company [Member] | Common Units - Public [Member]
Schedule of Partners' Capital [Line Items]
Limited Partners' Capital Account, Units Outstanding								25,536,329		25,536,329
E T P | Subordinated Units [Member] | Class A Units [Member]
Schedule of Partners' Capital [Line Items]
Partners' capital account, converted units					10,939,436
Energy Transfer Partners Limited Partnership [Member]
Schedule of Partners' Capital [Line Items]
Limited Partners' Capital Account, Units Outstanding					21,000,000

Unit-Based Compensation (Detail

Unit-Based Compensation (Details) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2014	Aug. 31, 2014	Sep. 30, 2015	Aug. 31, 2014	Sep. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-cash unit based compensation expense	$ 2,503		$ 1,894		$ 3,529
Predecessor [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-cash unit based compensation expense		$ 3,208		$ 4,692
Phantom common units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-cash unit based compensation expense	1,893		1,781		3,416
Phantom common units [Member] | Predecessor [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-cash unit based compensation expense		372		604
Allocated From SUSS [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	$ 610		$ 113		$ 113
Allocated From SUSS [Member] | Predecessor [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense		$ 2,836		$ 4,088

Unit-Based Compensation (Phanto

Unit-Based Compensation (Phantom Common Unit Awards) (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended		4 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2015	Jan. 31, 2015	Dec. 31, 2014	Aug. 31, 2014	Sep. 30, 2015
Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Granted, shares	1,000	30,710
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options	$ 1				$ 1
Fair Value Of Nonvested Service Phantom Units	1.6				$ 1.6
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition					2 years 2 months 12 days
Cash Awards Vesting Period					3 years
Three Year [Member]
Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Employee Service Share-based Compensation Arrangement by Share-based Payment Award, Vesting Percentage		100.00%
Phantom common units [Member]
Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Non-vested at beginning of the period, Shares		241,235			241,235
Granted, shares					287,749
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options	18.3				$ 18.3
Fair Value Of Nonvested Service Phantom Units	$ 22.6				$ 22.6
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition					3 years 15 days
Forfeited, shares					(60,846)
Non-vested at end of period, Shares	468,138		241,235		468,138
Granted, Weighted Average Grant Date Fair Value					$ 49.68
Forfeited, Weighted Average Grant Date Fair Value					39.23
Non-vested at end of period, Weighted Average Grant Date Fair Value	$ 48.25				$ 48.25
Phantom common units [Member] | Three Year [Member]
Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Employee Service Share-based Compensation Arrangement by Share-based Payment Award, Vesting Percentage					60.00%
Phantom common units [Member] | Five Year [Member]
Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Employee Service Share-based Compensation Arrangement by Share-based Payment Award, Vesting Percentage					40.00%
Phantom common units [Member] | 2012 Long Term Incentive Plan [Member] | Predecessor [Member]
Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Non-vested at beginning of the period, Shares			0	36,963
Granted, shares			241,235	6,354
Vested, shares				(40,317)
Forfeited, shares				(3,000)
Non-vested at end of period, Shares				0
Non-vested at beginning of the period, Weighted Average Grant Date Fair Value		$ 45.50	$ 0	$ 21.66	$ 45.50
Granted, Weighted Average Grant Date Fair Value			45.50	33.24
Vested, Weighted Average Grant Date Fair Value				23.72
Forfeited, Weighted Average Grant Date Fair Value				18.42
Non-vested at end of period, Weighted Average Grant Date Fair Value			$ 45.50	$ 0
Phantom common units [Member] | Minimum [Member] | Non-employee director [Member] | 2012 Long Term Incentive Plan [Member]
Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Vesting Period					1 year
Phantom common units [Member] | Minimum [Member] | Employee [Member] | 2012 Long Term Incentive Plan [Member]
Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Vesting Period					2 years
Phantom common units [Member] | Maximum [Member] | Non-employee director [Member] | 2012 Long Term Incentive Plan [Member]
Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Vesting Period					3 years
Phantom common units [Member] | Maximum [Member] | Employee [Member] | 2012 Long Term Incentive Plan [Member]
Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Vesting Period					5 years
ETP Merger [Member] | Phantom common units [Member] | 2012 Long Term Incentive Plan [Member]
Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost					$ 0.4

Segment Reporting - Additional

Segment Reporting - Additional Information (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2015SegmentState	Dec. 31, 2014Segment
Segment Reporting Information [Line Items]
Number of operating segments	1	1
Wholesale Segment [Member]
Segment Reporting Information [Line Items]
Number of states in which entity operates | State	30
Predecessor [Member]
Segment Reporting Information [Line Items]
Number of operating segments	2

Segment Reporting (Details)

Segment Reporting (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Retail motor fuel sales	$ 350,689	$ 854,140	$ 2,538,495
Wholesale motor fuel sales to third parties	1,021,267	2,664,186	8,021,741
Wholesale motor fuel sales to affiliates	271,726	500,362	1,391,145
Merchandise sales	115,070	429,891	1,195,306
Rental income	2,531	18,411	54,202
Other income	9,300	20,327	59,834
Intersegment sales	0	0	0
Total revenues	1,770,583	4,487,317	13,260,723
Gross Profit, Motor Fuel - Retail	24,151	113,508	256,608
Gross profit, Motor Fuel - Wholesale	(7,432)	87,606	363,973
Gross Profit, Merchandise	36,979	142,527	394,076
Gross Profit, Rental and other	11,405	37,506	110,291
Gross profit	65,103	381,147	1,124,948
Total operating expenses	84,192	296,258	851,744
Income from operations	(19,089)	84,889	273,204
Interest expense, net	(3,371)	(28,517)	(57,692)
Income before income taxes	(22,460)	56,372	215,512
Income tax expense	(980)	(28,972)	(43,657)
Net income (loss) and comprehensive income (loss)	(23,440)	27,400	171,855
Depreciation, amortization and accretion	13,309	45,601	144,128
Interest expense, net	3,371	28,517	57,692
Net income tax expense	980	28,972	43,657
EBITDA	(5,780)	130,490	417,332
Non-cash unit based compensation	2,503	1,894	3,529
Loss (gain) on disposal of assets	(34)	696	1,531
Unrealized loss on commodity derivatives	358	735	2,927
Inventory fair value adjustments	48,428	94,547	34,281	$ 205,300
Adjusted EBITDA	45,475	228,362	459,600
Capital expenditures	20,123	94,506	257,729
Total assets	5,843,127	6,179,593	6,179,593	$ 6,161,244
Operating Segments [Member] | Wholesale Segment [Member]
Segment Reporting Information [Line Items]
Retail motor fuel sales	0	0	0
Wholesale motor fuel sales to third parties	1,021,267	2,664,186	8,021,741
Wholesale motor fuel sales to affiliates	271,726	500,362	1,391,145
Merchandise sales	0	0	0
Rental income	2,286	11,332	34,328
Other income	3,908	12,054	35,438
Intersegment sales	5,994	101,960	310,229
Total revenues	1,305,181	3,289,894	9,792,881
Gross Profit, Motor Fuel - Retail	0	0	0
Gross profit, Motor Fuel - Wholesale	(7,432)	87,606	363,973
Gross Profit, Merchandise	0	0	0
Gross Profit, Rental and other	5,769	27,787	66,021
Gross profit	(1,663)	115,393	429,994
Total operating expenses	24,699	90,169	249,060
Income from operations	(26,362)	25,224	180,934
Interest expense, net	(974)	(12,338)	(31,859)
Income before income taxes	(27,336)	12,886	149,075
Income tax expense	(971)	(39)	(898)
Net income (loss) and comprehensive income (loss)	(28,307)	12,847	148,177
Depreciation, amortization and accretion	5,258	13,571	47,821
Interest expense, net	974	12,338	31,859
Net income tax expense	971	39	898
EBITDA	(21,104)	38,795	228,755
Non-cash unit based compensation	422	1,398	2,359
Loss (gain) on disposal of assets	(89)	920	1,069
Unrealized loss on commodity derivatives	358	735	2,927
Inventory fair value adjustments	47,535	87,307	32,201
Adjusted EBITDA	27,122	129,155	267,311
Capital expenditures	16,093	7,127	103,191
Total assets	2,393,498	2,178,807	2,178,807
Operating Segments [Member] | Retail Segment [Member]
Segment Reporting Information [Line Items]
Retail motor fuel sales	350,689	854,140	2,538,495
Wholesale motor fuel sales to third parties	0	0	0
Wholesale motor fuel sales to affiliates	0	0	0
Merchandise sales	115,070	429,891	1,195,306
Rental income	245	7,079	19,874
Other income	5,392	8,273	24,396
Intersegment sales	0	0	0
Total revenues	471,396	1,299,383	3,778,071
Gross Profit, Motor Fuel - Retail	24,151	113,508	256,608
Gross profit, Motor Fuel - Wholesale	0	0	0
Gross Profit, Merchandise	36,979	142,527	394,076
Gross Profit, Rental and other	5,636	9,719	44,270
Gross profit	66,766	265,754	694,954
Total operating expenses	59,493	206,089	602,684
Income from operations	7,273	59,665	92,270
Interest expense, net	(2,397)	(16,179)	(25,833)
Income before income taxes	4,876	43,486	66,437
Income tax expense	(9)	(28,933)	(42,759)
Net income (loss) and comprehensive income (loss)	4,867	14,553	23,678
Depreciation, amortization and accretion	8,051	32,030	96,307
Interest expense, net	2,397	16,179	25,833
Net income tax expense	9	28,933	42,759
EBITDA	15,324	91,695	188,577
Non-cash unit based compensation	2,081	496	1,170
Loss (gain) on disposal of assets	55	(224)	462
Unrealized loss on commodity derivatives	0	0	0
Inventory fair value adjustments	893	7,240	2,080
Adjusted EBITDA	18,353	99,207	192,289
Capital expenditures	4,030	87,379	154,538
Total assets	3,449,629	4,000,786	4,000,786
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Intersegment sales	(5,994)	(101,960)	(310,229)
Total revenues	$ (5,994)	$ (101,960)	$ (310,229)

Net Income per Unit (Details)

Net Income per Unit (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2014	Aug. 31, 2014	Sep. 30, 2015	Aug. 31, 2014	Sep. 30, 2015
Earnings Per Share Basic [Line Items]
Net income (loss) and comprehensive income (loss)	$ (23,440)		$ 27,400		$ 171,855
Less: Net loss and comprehensive loss attributable to noncontrolling interest			(12,142)		49,788
Less: Preacquisition income (loss) allocated to general partner	(21,684)		11,998		64,789
Net income (loss) and comprehensive income (loss) attributable to partners	(1,756)		27,544		57,278
Less: Incentive distribution rights	255		8,441		13,252
Less: Distributions on nonvested phantom unit awards			349		971
Limited partners’ interest in net income (loss)	$ (2,011)		$ 18,754		$ 43,055
Predecessor [Member]
Earnings Per Share Basic [Line Items]
Net income (loss) and comprehensive income (loss)		$ 2,783		$ 22,510
Less: Net loss and comprehensive loss attributable to noncontrolling interest		0
Net income (loss) and comprehensive income (loss) attributable to partners		2,783		22,510
Less: Incentive distribution rights				64
Limited partners’ interest in net income (loss)		$ 2,783		$ 22,446
Common Units [Member]
Earnings Per Share Basic [Line Items]
Weighted average limited partner units outstanding, Basic	11,053,799		43,772,026		30,994,016
Weighted average limited partner units outstanding, Equivalents			116		116
Weighted average limited partner units outstanding, Diluted	11,053,799		43,772,142		30,994,132
Common (basic and diluted)	$ (0.09)		$ 0.30		$ 0.96
Common Units [Member] | Predecessor [Member]
Earnings Per Share Basic [Line Items]
Weighted average limited partner units outstanding, Basic		11,037,282		11,023,617
Weighted average limited partner units outstanding, Equivalents		18,702		25,128
Weighted average limited partner units outstanding, Diluted		11,055,984		11,048,745
Common (basic and diluted)		$ 0.13		$ 1.02
Subordinated Units [Member]
Earnings Per Share Basic [Line Items]
Subordinated units - affiliated	10,939,436		10,939,436		10,939,436
Common (basic and diluted)	$ (0.09)		$ 0.52		$ 1.21
Subordinated Units [Member] | Predecessor [Member]
Earnings Per Share Basic [Line Items]
Subordinated units - affiliated		10,939,436		10,939,436
Common (basic and diluted)		$ 0.13		$ 1.02

Related-Party Transactions (Det

Related-Party Transactions (Details) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2014USD ($)	Aug. 31, 2014USD ($)	Sep. 30, 2015USD ($)	Aug. 31, 2014USD ($)	Sep. 30, 2015USD ($)$ / gal	Dec. 31, 2014USD ($)
Related Party Transaction [Line Items]
Distribution agreement term					10 years
Profit margin | $ / gal					0.04
Motor fuel sales to affiliates	$ 271,726		$ 500,362		$ 1,391,145
Bulk fuel purchases from ETP	359,890		549,027		1,965,259
Receivables from affiliates			25,222		25,222	$ 4,941
Accounts payable to affiliates			$ 35,449		$ 35,449	56,969
Predecessor [Member]
Related Party Transaction [Line Items]
Motor fuel sales to affiliates		$ 571,755		$ 2,200,394
PES [Member]
Related Party Transaction [Line Items]
Offtake contract agreement term					1 year
PES [Member] | Sunoco, Inc.
Related Party Transaction [Line Items]
Non-operating noncontrolling interest			33.00%		33.00%
Susser [Member]
Related Party Transaction [Line Items]
Distribution agreement term					10 years
Profit margin | $ / gal					0.03
Affiliated Entity
Related Party Transaction [Line Items]
Motor fuel sales to affiliates	$ 271,726		$ 500,362		$ 1,391,145
Receivables from affiliates			25,200		25,200	4,900
Affiliated Entity | Sunoco LLC [Member]
Related Party Transaction [Line Items]
Receivables from affiliates			242,600		242,600	396,400
Affiliated Entity | Predecessor [Member]
Related Party Transaction [Line Items]
Motor fuel sales to affiliates		571,755		2,200,394
Allocated cost of employees		$ 3,040		$ 4,768
Affiliated Entity | E T P
Related Party Transaction [Line Items]
Accounts payable to affiliates			$ 35,400		$ 35,400	$ 57,000