Sunoco (SUN) 10-K 26 Feb 16 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Feb. 22, 2016	Jun. 30, 2015
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Entity Registrant Name	SUNOCO LP
Entity Central Index Key	1,552,275
Trading Symbol	SUN
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Public Float			$ 907.4
Entity Well-known Seasoned Issuer	Yes
Common Units [Member]
Document Information [Line Items]
Entity Partnership Units Outstanding		87,365,706
Common Class C [Member]
Document Information [Line Items]
Entity Partnership Units Outstanding		16,410,780

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 61,783	$ 125,426
Advances from affiliates	234,509	396,376
Accounts receivable, net	259,993	257,065
Receivables from affiliates	8,074	4,941
Inventories, net	416,504	440,294
Other current assets	33,288	60,178
Total current assets	1,014,151	1,284,280
Property and equipment, net	2,397,266	2,081,126
Other assets:
Goodwill	1,821,864	1,854,436
Intangible assets, net	965,904	893,455
Other noncurrent assets	48,398	35,568
Total assets	6,247,583	6,148,865
Current liabilities:
Accounts payable	401,231	383,496
Accounts payable to affiliates	14,988	56,969
Accrued expenses and other current liabilities	254,298	291,047
Current maturities of long-term debt	5,084	13,772
Total current liabilities	675,601	745,284
Revolving line of credit	450,000	683,378
Long-term debt, net	1,502,531	408,826
Deferred tax liability	431,327	378,953
Other noncurrent liabilities	93,709	89,268
Total liabilities	$ 3,153,168	$ 2,305,709
Commitments and contingencies:
Partners' capital:
Total partners' capital	$ 3,074,240	$ 902,147
Total equity	3,094,415	3,843,156
Noncontrolling interest	20,175	(5,644)
Total liabilities and equity	6,247,583	6,148,865
Predecessor [Member]
Partners' capital:
Total equity		2,946,653
Common Units - Public [Member]
Partners' capital:
Total partners' capital	1,768,890	874,688
Common Units - Affiliated [Member]
Partners' capital:
Total partners' capital	$ 1,305,350	$ 27,459

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - shares	Dec. 31, 2015	Dec. 31, 2014
Common Units - Public [Member]
Partners' capital:
Limited Partners' Capital Account, Units Issued	49,588,960	20,036,329
Limited Partners' Capital Account, Units Outstanding	49,588,960	20,036,329
Common Units - Affiliated [Member]
Partners' capital:
Limited Partners' Capital Account, Units Issued	37,776,746	4,062,848
Limited Partners' Capital Account, Units Outstanding	37,776,746	4,062,848
Subordinated Units-Affiliated [Member]
Partners' capital:
Limited Partners' Capital Account, Units Issued	0	10,939,436
Limited Partners' Capital Account, Units Outstanding	0	10,939,436
Class A Units Affiliated [Member]
Partners' capital:
Limited Partners' Capital Account, Units Issued	11,018,744	0
Limited Partners' Capital Account, Units Outstanding	11,018,744	0

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income - USD ($)	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2014	Aug. 31, 2014	Dec. 31, 2015	Dec. 31, 2013
Revenues:
Retail motor fuel sales	$ 1,298,804,000		$ 3,247,545,000
Wholesale motor fuel sales to third parties	4,235,415,000		10,104,193,000
Wholesale motor fuel sales to affiliates	772,338,000		1,832,606,000
Merchandise sales	472,604,000		1,595,674,000
Rental income	21,642,000		71,730,000
Other	24,556,000		83,599,000
Total revenues	6,825,359,000		16,935,347,000
Cost of sales:
Retail motor fuel cost of sales	1,159,974,000		2,916,569,000
Wholesale motor fuel cost of sales	4,962,227,000		11,486,480,000
Merchandise cost of sales	320,282,000		1,068,933,000
Other	1,792,000		5,201,000
Total cost of sales	6,444,275,000		15,477,183,000
Gross profit	381,084,000		1,458,164,000
Operating expenses:
General and administrative	46,280,000		166,689,000
Other operating	225,905,000		677,207,000
Rent	28,451,000		92,949,000
Loss (gain) on disposal of assets and impairment charge	(394,000)		2,050,000
Depreciation, amortization and accretion	60,335,000		201,019,000
Total operating expenses	360,577,000		1,139,914,000
Income from operations	20,507,000		318,250,000
Interest expense, net	(10,935,000)		(87,575,000)
Income before income taxes	9,572,000		230,675,000
Income tax expense	(69,677,000)		(47,070,000)
Net income (loss) and comprehensive income (loss)	(60,105,000)		183,605,000
Less: Net income and comprehensive income attributable to noncontrolling interest	1,043,000		53,783,000
Less: Preacquisition income (loss) allocated to general partner	(95,381,000)		42,584,000
Net income and comprehensive income attributable to partners	$ 34,233,000		$ 87,238,000
Weighted average limited partner units outstanding:
Cash distribution per unit	$ 1.15		$ 2.89
Predecessor [Member]
Revenues:
Wholesale motor fuel sales to third parties		$ 1,275,422,000		$ 1,502,786,000
Wholesale motor fuel sales to affiliates		2,200,394,000		2,974,122,000
Rental income		11,690,000		10,060,000
Other		4,683,000		5,611,000
Total revenues		3,492,189,000		4,492,579,000
Cost of sales:
Wholesale motor fuel cost of sales		3,429,169,000		4,419,004,000
Other		2,339,000		2,611,000
Total cost of sales		3,431,508,000		4,421,615,000
Gross profit		60,681,000		70,964,000
Operating expenses:
General and administrative		17,075,000		16,814,000
Other operating		4,964,000		3,187,000
Rent		729,000		1,014,000
Loss (gain) on disposal of assets and impairment charge		(39,000)		324,000
Depreciation, amortization and accretion		10,457,000		8,687,000
Total operating expenses		33,186,000		30,026,000
Income from operations		27,495,000		40,938,000
Interest expense, net		(4,767,000)		(3,471,000)
Income before income taxes		22,728,000		37,467,000
Income tax expense		(218,000)		(440,000)
Net income (loss) and comprehensive income (loss)		22,510,000		37,027,000
Net income and comprehensive income attributable to partners		$ 22,510,000		$ 37,027,000
Weighted average limited partner units outstanding:
Cash distribution per unit		$ 1.02		$ 1.84
Common Units [Member]
Net income per limited partner unit:
Common (basic and diluted)	$ 0.85		$ 1.11
Weighted average limited partner units outstanding:
Weighted average limited partner units outstanding (basic)	20,572,373		40,253,913
Weighted average limited partner units outstanding (diluted)	20,578,755		40,275,651
Common Units [Member] | Predecessor [Member]
Net income per limited partner unit:
Common (basic and diluted)		$ 1.02		$ 1.69
Weighted average limited partner units outstanding:
Weighted average limited partner units outstanding (basic)		11,023,617		10,964,258
Weighted average limited partner units outstanding (diluted)		11,048,745		10,986,102
Subordinated Units-Affiliated [Member]
Net income per limited partner unit:
Common (basic and diluted)	$ 0.85		$ 1.40
Weighted average limited partner units outstanding:
Weighted Average Number of Units Outstanding, Basic and Diluted	10,939,436		10,010,333
Subordinated Units-Affiliated [Member] | Predecessor [Member]
Net income per limited partner unit:
Common (basic and diluted)		$ 1.02		$ 1.69
Weighted average limited partner units outstanding:
Weighted Average Number of Units Outstanding, Basic and Diluted		10,939,436		10,939,436
Common Units - Public [Member]
Weighted average limited partner units outstanding:
Weighted average limited partner units outstanding (basic)	20,493,065		24,550,388
Weighted average limited partner units outstanding (diluted)	20,499,447		24,572,126
Common Units - Public [Member] | Predecessor [Member]
Weighted average limited partner units outstanding:
Weighted average limited partner units outstanding (basic)		10,944,309		10,884,950
Weighted average limited partner units outstanding (diluted)		10,969,437		10,906,794
Common Units - Affiliated [Member]
Weighted average limited partner units outstanding:
Weighted Average Number of Units Outstanding, Basic and Diluted	79,308		15,703,525
Common Units - Affiliated [Member] | Predecessor [Member]
Weighted average limited partner units outstanding:
Weighted Average Number of Units Outstanding, Basic and Diluted		79,308		79,308

Consolidated Statement of Chang

Consolidated Statement of Changes in Partners' Equity - USD ($) $ in Thousands	Total	Susser [Member]	ETP [Member]	Sunoco LLC [Member]	Common Units - Public [Member]	Common Units - Public [Member]ETP [Member]	Common Units - Affiliated [Member]	Common Units - Affiliated [Member]Susser [Member]	Common Units - Affiliated [Member]ETP [Member]	Subordinated Units-Affiliated [Member]	Subordinated Units-Affiliated [Member]Susser [Member]	Subordinated Units-Affiliated [Member]ETP [Member]	Predecessor Equity [Member]	Predecessor Equity [Member]Susser [Member]	Predecessor Equity [Member]ETP [Member]	Predecessor Equity [Member]Sunoco LLC [Member]	Noncontrolling Interest [Member]
Beginning balance (Predecessor [Member]) at Dec. 31, 2012	$ 78,332				$ 210,462		$ (175)			$ (131,955)
Increase (Decrease) in Partners' Capital [Roll Forward]
Equity issued | Predecessor [Member]		$ 2,000						$ 2,000
Cash distributions | Predecessor [Member]		(19,969)						(316)			$ (19,653)
Cash distributions to unitholders | Predecessor [Member]	(19,632)				(19,632)
Unit-based compensation | Predecessor [Member]	1,935				965		3			967
Net income | Predecessor [Member]	37,027				18,474		50			18,503
Ending balance (Predecessor [Member]) at Dec. 31, 2013	79,693				210,269		1,562			(132,138)
Increase (Decrease) in Partners' Capital [Roll Forward]
Cash distributions | Predecessor [Member]		(16,668)						$ (184)			(16,484)
Cash distributions to unitholders | Predecessor [Member]	(16,485)				(16,485)
Unit-based compensation | Predecessor [Member]	4,692				2,340		16			2,336
Unit retirements | Predecessor [Member]	(125)				(125)
Net income | Predecessor [Member]	22,510				11,217		80			11,213
Ending balance (Predecessor [Member]) at Aug. 31, 2014	73,617				207,216		1,474			(135,073)
Increase (Decrease) in Partners' Capital [Roll Forward]
Contribution	584,833						591,520										$ (6,687)
Equity issued		1,794,385		$ 1,027,129							$ (108,822)			$ 1,903,207		$ 1,027,129
Cash distributions			$ (565,813)						$ (565,813)
Cash distributions to unitholders	(18,798)				(10,356)		(2,472)			(5,970)
Public equity offering, net	405,104				405,104
Unit-based compensation	1,388				748		93			547
Net income	(60,105)				18,740		3,920			11,573			$ (95,381)				1,043
Ending balance (Predecessor [Member]) at Dec. 31, 2014	2,946,653
Ending balance at Dec. 31, 2014	3,843,156				874,688		27,459						2,946,653				(5,644)
Increase (Decrease) in Partners' Capital [Roll Forward]
Allocation of ETP merger "push down"	622,167		622,167			$ 253,236			2,655			$ 366,276
Elimination of intercompany investments	(20,751)						(3,918)			(128,531)			111,698
Contribution		$ (966,855)		$ (775,000)										$ (966,855)		$ (775,000)
Contribution of assets between entities under common control above historic cost	(1,007,700)						987			59,513			(1,068,200)
Cancellation of promissory note with ETP	255,000		255,000						255,000
Equity issued			1,007,700						1,007,700
Cash distributions			$ (204,182)						$ (25,000)						$ (179,182)
Cash distributions to unitholders	(120,432)				(61,704)		(51,143)			(7,585)
Public equity offering, net	899,434				899,434
Subordinated unit conversion							60,636			(60,636)
Unit-based compensation	6,591				4,223		2,071			297
Other	(26,902)				(971)		2,036			(3)							(27,964)
Net income	183,605				53,220		25,604			$ 8,414			$ 42,584				53,783
Ending balance at Dec. 31, 2015	$ 3,094,415				$ 1,768,890		$ 1,305,350										$ 20,175

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($)	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2014	Aug. 31, 2014	Dec. 31, 2015	Dec. 31, 2013
Cash flows from operating activities:
Net income (loss)	$ (60,105,000)		$ 183,605,000
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, amortization and accretion	60,335,000		201,019,000
Amortization of deferred financing fees	1,986,000		3,515,000
Loss (gain) on disposal of assets and impairment charge	(394,000)		2,050,000
Non-cash unit based compensation expense	1,388,000		5,703,000
Deferred income tax	30,938,000		24,231,000
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable	185,719,000		(2,804,000)
Accounts receivable from affiliates	542,000		(8,782,000)
Inventories	112,078,000		23,362,000
Other assets	92,636,000		26,024,000
Accounts payable	(318,861,000)		13,157,000
Accounts payable to affiliates	(16,187,000)		(41,981,000)
Accrued liabilities	24,657,000		(35,799,000)
Other noncurrent liabilities	62,620,000		(7,550,000)
Net cash provided by operating activities	177,352,000		385,750,000
Cash flows from investing activities:
Capital expenditures	(116,412,000)		(368,405,000)
Purchase of intangibles	(13,052,000)		(60,346,000)
Other Acquisitions			(24,626,000)
Proceeds from disposal of property and equipment	12,609,000		5,315,000
Net cash provided by (used in) investing activities	(919,075,000)		(2,342,478,000)
Cash flows from financing activities:
Proceeds from issuance of long-term debt	494,000		1,400,000,000
Payments on long-term debt	(82,244,000)		(242,213,000)
Revolver borrowings	1,137,189,000		1,470,750,000
Revolver repayments	(698,400,000)		(1,449,128,000)
Loan origination costs	(7,586,000)		(21,823,000)
Advances to affiliates	3,990,000		161,867,000
Proceeds from issuance of common units, net of offering costs	405,104,000		899,434,000
Distributions to parent	(8,442,000)		(204,182,000)
Other cash from financing activities, net			(1,188,000)
Distributions to unitholders	(10,356,000)		(120,432,000)
Net cash provided by (used in) financing activities	739,749,000		1,893,085,000
Net increase (decrease) in cash	(1,974,000)		(63,643,000)
Cash and cash equivalents at beginning of period	127,400,000		125,426,000
Cash and cash equivalents at end of period	125,426,000	$ 127,400,000	61,783,000
Supplemental disclosure of non-cash investing activities:
"Push down" accounting from ETP merger	624,215,000
Supplemental disclosure of non-cash financing activities:
Cancellation of promissory note with ETP			255,000,000
Increase in partners' equity related to ETP Merger	622,167,000
Supplemental disclosure of cash flow information:
Interest paid	7,652,000		59,916,000
Income taxes paid	1,600,000		50,732,000
Predecessor [Member]
Cash flows from operating activities:
Net income (loss)		22,510,000		$ 37,027,000
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, amortization and accretion		10,457,000		8,687,000
Amortization of deferred financing fees		313,000		381,000
Loss (gain) on disposal of assets and impairment charge		(39,000)		324,000
Non-cash unit based compensation expense		4,692,000		1,935,000
Deferred income tax		(19,000)		70,000
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable		(3,939,000)		(16,087,000)
Accounts receivable from affiliates		(22,812,000)		9,664,000
Inventories		(10,557,000)		(7,777,000)
Other assets		(938,000)		757,000
Accounts payable		30,838,000		9,691,000
Accrued liabilities		1,717,000		6,326,000
Other noncurrent liabilities		1,139,000		(318,000)
Net cash provided by operating activities		33,362,000		50,680,000
Cash flows from investing activities:
Capital expenditures		(89,330,000)		(113,590,000)
Purchase of intangibles		(3,660,000)		(2,661,000)
Purchase of marketable securities				(844,359,000)
Redemption of marketable securities		25,952,000		966,671,000
Proceeds from disposal of property and equipment				297,000
Net cash provided by (used in) investing activities		(67,038,000)		6,358,000
Cash flows from financing activities:
Payments on long-term debt		(25,881,000)		(137,173,000)
Revolver borrowings		565,220,000		191,524,000
Revolver repayments		(476,840,000)		(70,904,000)
Loan origination costs				(270,000)
Distributions to parent		(16,668,000)		(19,969,000)
Other cash from financing activities, net		(125,000)		784,000
Distributions to unitholders		(16,485,000)		(19,632,000)
Net cash provided by (used in) financing activities		29,221,000		(55,640,000)
Net increase (decrease) in cash		(4,455,000)		1,398,000
Cash and cash equivalents at beginning of period	3,695,000	8,150,000		6,752,000
Cash and cash equivalents at end of period		3,695,000		8,150,000
Supplemental disclosure of non-cash financing activities:
Contribution of debt from Susser				(21,850,000)
Supplemental disclosure of cash flow information:
Interest paid		$ 4,516,000		3,356,000
Income taxes paid				18,000
MACS [Member]
Cash flows from operating activities:
Net income (loss)	31,900,000
Cash flows from investing activities:
Acquisition of businesses	(565,813,000)
Aloha Petroleum, Ltd [Member]
Cash flows from investing activities:
Acquisition of businesses, net of cash acquired	(236,407,000)		(85,000)
Sunoco LLC [Member]
Cash flows from investing activities:
Acquisition of businesses			(775,000,000)
Susser [Member]
Cash flows from investing activities:
Acquisition of businesses			(966,855,000)
Susser [Member] | Predecessor [Member]
Supplemental disclosure of non-cash financing activities:
Equity issued to Susser				$ (2,000,000)
Aziz Convenience Stores, L.L.C [Member]
Cash flows from investing activities:
Acquisition of businesses			(41,600,000)
Alta East, Inc [Member]
Cash flows from investing activities:
Acquisition of businesses			(57,142,000)
VIE [Member]
Cash flows from investing activities:
Acquisition of assets			(53,734,000)
ETP Merger [Member]
Supplemental disclosure of non-cash financing activities:
Equity issued to ETP	$ 212,004,000		$ 1,007,700,000

Organization and Principles of

Organization and Principles of Consolidation	12 Months Ended
	Dec. 31, 2015
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Organization and Principles of Consolidation	1. Organization and Principles of Consolidation 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 acquired the outstanding common shares of Susser (the “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”). Additionally, ETP 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 4 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 of our controlling interest in Sunoco LLC, our consolidated financial statements include 100% of Sunoco LLC. The 68.42% membership interest in Sunoco LLC that we did not own as of December 31, 2014 or December 31, 2015, 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 4 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 LLC merged into Susser Energy Services LLC and Susser Energy Services LLC 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. · Aloha Petroleum, LLC, a Delaware limited liability company, distributes motor fuel and operates terminal facilities 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 and a 50.1% voting interest as of December 31, 2015, primarily distributes motor fuels across more than 26 states throughout the East Coast, Midwest, 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 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	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Fiscal Year The Partnership uses calendar month accounting periods and ends its fiscal year on December 31. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Consolidation of Variable Interest Entities The Partnership uses a qualitative approach in assessing the consolidation requirement for VIEs. The approach focuses on identifying which enterprise has the power to direct the activities that most significantly impact the VIE’s economic performance and which enterprise has the obligation to absorb losses or the right to receive benefits from the VIE. In the event that the Partnership is the primary beneficiary of a VIE, the assets, liabilities, and results of operations of the VIE entity will be included in the Partnership’s consolidated financial statements. Fair Value Measurements 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. 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 are 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. 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 retrospectively 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 19). Acquisition Accounting Acquisitions of assets or entities that include inputs and processes and have the ability to create outputs are accounted for as business combinations. The purchase price is recorded for tangible and intangible assets acquired and liabilities assumed based on fair value. The excess of fair value of the consideration conveyed over the fair value of the net assets acquired is recorded as goodwill. The Consolidated Statements of Operations and Comprehensive Income for the years presented include the results of operations for each acquisition from their respective date of acquisition. Acquisitions of entities under common control are accounted for similar to a pooling of interests, in which the acquired assets and assumed liabilities are recognized at their historic carrying values. The results of operations of the affiliated business acquired are reflected in the Partnership’s consolidated results of operations beginning on the date of common control. Cash and Cash Equivalents Cash and cash equivalents include cash on hand, demand deposits, and short-term investments with original maturities of three months or less. Sunoco LLC has a treasury services agreement with an indirect wholly-owned subsidiary of ETP, Sunoco, Inc. (“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. The net balance of Sunoco LLC is reflected in Advances from affiliates on the consolidated balance sheets. Accounts Receivable The majority of trade receivables are from wholesale fuel customers or amounts due from credit card companies related to retail credit card transactions. Wholesale customer credit is extended based on evaluation of the customer’s financial condition. Receivables are recorded at face value, without interest or discount. The Partnership provides an allowance for doubtful accounts based on historical experience and on a specific identification basis. Credit losses are recorded against the allowance when accounts are deemed uncollectible. Receivables from affiliates have risen from increased fuel sales and other miscellaneous transactions with non-consolidated affiliates. These receivables are recorded at face value, without interest or discount. Inventories Fuel inventories are stated at the lower of cost or market. Beginning September 2014, fuel inventory cost is determined using the last-in-first-out method (“LIFO”). Under this methodology, the cost of fuel sold consists of actual acquisition costs, which includes transportation and storage costs. Such costs are adjusted to reflect increases or decreases in inventory quantities which are valued based on changes in the LIFO inventory layers. Merchandise inventories are stated at the lower of average cost, as determined by the retail inventory method, or market. We record an allowance for shortages and obsolescence relating to merchandising inventory based on historical trends and any known changes. Shipping and handling costs are included in the cost of merchandise inventories. Advertising Costs Advertising costs are expensed as incurred. Property and Equipment Property and equipment are recorded at cost. Depreciation is computed on a straight-line basis over the useful lives of the assets, estimated to be forty years for buildings, three to fifteen years for equipment and thirty years for storage tanks. Assets under capital leases are depreciated over the life of the corresponding lease. Amortization of leasehold improvements is based upon the shorter of the remaining terms of the leases including renewal periods that are reasonably assured, or the estimated useful lives, which approximate twenty years. Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Maintenance and repairs are charged to operations as incurred. Gains or losses on the disposition of property and equipment are recorded in the period incurred. Long-Lived Assets Long-lived assets are tested for possible impairment whenever events or changes in circumstances indicate the carrying amount of the asset may not be recoverable. If such indicators exist, the estimated undiscounted future cash flows related to the asset are compared to the carrying value of the asset. If the carrying value is greater than the estimated undiscounted future cash flow amount, an impairment charge is recorded within loss on disposal of assets and impairment charge in the statement of operations for amounts necessary to reduce the corresponding carrying value of the asset to fair value. The impairment loss calculations require management to apply judgment in estimating future cash flows and the discount rates that reflect the risk inherent in future cash flows. Goodwill and Indefinite-Lived Intangible Assets Goodwill represents the excess of consideration paid over fair value of net assets of businesses acquired. Goodwill and intangible assets acquired in a purchase business combination are recorded at fair value as of the date acquired. Acquired intangibles determined to have an indefinite useful life are not amortized, but are instead tested for impairment at least annually, and are tested for impairment more frequently if events and circumstances indicate that the asset might be impaired. The annual impairment test of goodwill and indefinite lived intangible assets is performed as of the first day of the fourth quarter of each fiscal year. The Partnership uses qualitative factors to determine whether it is more likely than not (likelihood of more than 50%) that the fair value of a reporting unit is less than its carrying amount, including goodwill. Based upon the analysis of qualitative factors, the Partnership determines if it is more likely than not that the reporting unit has a fair value which exceeds the carrying value. Some of the qualitative factors considered in applying this test include the consideration of macroeconomic conditions, industry and market considerations, cost factors affecting the business, the overall financial performance of the business, and the performance of the unit price of the Partnership. If qualitative factors are not deemed sufficient to conclude that the fair value of the reporting unit more likely than not exceeded the carrying value of the reporting unit, then the two-step approach would be applied in making an evaluation. In step one, multiple valuation methodologies, including a market approach (market price multiples of comparable companies) and an income approach (discounted cash flow analysis), would be used. The computations require management to make significant estimates and assumptions. Critical estimates and assumptions that are used as part of these evaluations would include, among other things, selection of comparable publicly traded companies, the discount rate applied to future earnings reflecting a weighted average cost of capital rate, and earnings growth assumptions. A discounted cash flow analysis requires management to make various assumptions about sales, operating margins, capital expenditures, working capital, and growth rates. If after assessing the totality of events or circumstances an entity determines that it is more likely than not that the fair value of a reporting unit is greater than its carrying amount then performing the two-step test is unnecessary. If the estimated fair value of a reporting unit is less than the carrying value, a second step is performed to compute the amount of the impairment by determining an “implied fair value” of goodwill. The determination of the Partnership’s “implied fair value” requires the Partnership to allocate the estimated fair value of the reporting unit to the assets and liabilities of the reporting unit. Any unallocated fair value represents the “implied fair value” of goodwill, which is compared to the corresponding carrying value. If the “implied fair value” is less than the carrying value, an impairment charge would be recorded. Indefinite-lived intangible assets are composed of certain trademarks and are not amortized but are evaluated for impairment annually or more frequently if events or changes occur that suggest an impairment in carrying value, such as a significant adverse change in the business climate. Indefinite-lived intangible assets are evaluated for impairment by comparing each asset's fair value to its book value. We first determine qualitatively whether it is more likely than not that an indefinite-lived asset is impaired. If we conclude that it is more likely than not that an indefinite-lived asset is impaired, then we determine the fair value by using the discounted cash flow model based on royalties estimated to be derived in the future use of the asset were we to license the use of the indefinite-lived asset. Other Intangible Assets Other finite-lived intangible assets consist of supply agreements, customer relations, non-competes, loan origination costs, and favorable lease arrangements. Separable intangible assets that are not determined to have an indefinite life are amortized over their useful lives and assessed for impairment only if and when circumstances warrant. The determination of the fair market value of the intangible asset and the estimated useful life are based on an analysis of all pertinent factors including (1) the use of widely-accepted valuation approaches, the income approach or the cost approach, (2) the expected use of the asset by the Partnership, (3) the expected useful life of related assets, (4) any legal, regulatory or contractual provisions, including renewal or extension period that would cause substantial costs or modifications to existing agreements, and (5) the effects of obsolescence, demand, competition, and other economic factors. Should any of the underlying assumptions indicate that the value of the intangible assets might be impaired, we may be required to reduce the carrying value and subsequent useful life of the asset. If the underlying assumptions governing the amortization of an intangible asset were later determined to have significantly changed, we may be required to adjust the amortization period of such asset to reflect any new estimate of its useful life. Any write-down of the value or unfavorable change in the useful life of an intangible asset would increase expense at that time. Customer relations and supply agreements are amortized on a straight-line basis over the remaining terms of the agreements, which generally range from five to twenty years. Favorable lease arrangements are amortized on a straight-line basis over the remaining lease terms. Non-competition agreements are amortized over the terms of the respective agreements, and loan origination costs are amortized over the life of the underlying debt as an increase to interest expense. Environmental Liabilities Environmental expenditures related to existing conditions, resulting from past or current operations and from which no current or future benefit is discernible, are expensed by the Partnership. Expenditures that extend the life of the related property or prevent future environmental contamination are capitalized. We determine and establish a liability on a site-by-site basis when it is probable and can be reasonably estimated. A related receivable is recorded for estimable probable reimbursements. Revenue Recognition Revenues from our two primary product categories, motor fuel and merchandise, are recognized either at the time fuel is delivered to the customer or at the time of sale. Shipment and delivery of motor fuel generally occurs on the same day. The Partnership charges its wholesale customers for third-party transportation costs, which are recorded net in cost of sales. Through PropCo, our wholly owned corporate subsidiary, we may sell motor fuel to wholesale customers on a consignment basis, in which we retain title to inventory, control access to and sale of fuel inventory, and recognize revenue at the time the fuel is sold to the ultimate customer. We derive other income from rental income, propane and lubricating oils, and other ancillary product and service offerings. In our retail segment, we derive other income from lottery ticket sales, money orders, prepaid phone cards and wireless services, ATM transactions, car washes, movie rentals, and other ancillary product and service offerings. We record revenue from other retail transactions on a net commission basis when the product is sold and/or services are rendered. Rental Income Rental income from operating leases is recognized on a straight line basis over the term of the lease. Cost of Sales We include in cost of sales all costs incurred to acquire fuel and merchandise, including the costs of purchasing, storing, and transporting inventory prior to delivery to our customers. Items are removed from inventory and are included in cost of sales based on the retail inventory method for merchandise and the LIFO method for motor fuel. Cost of sales does not include depreciation of property, plant, and equipment as amounts attributed to cost of sales would not be significant. Depreciation is separately classified in the Consolidated Statements of Operations and Comprehensive Income. Motor Fuel and Sales Taxes Certain motor fuel and sales taxes are collected from customers and remitted to governmental agencies either directly by the Partnership or through suppliers. The Partnership’s accounting policy for wholesale direct sales to dealer and commercial customers is to exclude the collected motor fuel tax from sales and cost of sales. For retail locations where the Partnership holds inventory, including consignment arrangements, motor fuel sales and motor fuel cost of sales include motor fuel taxes. Such amounts for the year ended December 31, 2013, the periods January 1, 2014 through August 31, 2014 and September 1, 2014 through December 31, 2014, and the year ended December 31, 2015 were $18.3 million, $10.3 million, $754.7 million, and $2.3 billion, respectively. Merchandise sales and cost of merchandise sales are reported net of sales tax in the accompanying Consolidated Statements of Operations and Comprehensive Income. Deferred Branding Incentives We receive payments for branding incentives related to fuel supply contracts. Unearned branding incentives are deferred and amortized on a straight line basis over the term of the agreement as a credit to cost of sales. Lease Accounting The Partnership leases a portion of its properties under non-cancelable operating leases, whose initial terms are typically five to fifteen years, with options permitting renewal for additional periods. Minimum rent is expensed on a straight-line basis over the term of the lease, including renewal periods that are reasonably assured at the inception of the lease. The Partnership is typically responsible for payment of real estate taxes, maintenance expenses, and insurance. The Partnership also leases certain vehicles, and such leases are typically less than five years. Fair Value of Financial Instruments Cash, accounts receivable, certain other current assets, marketable securities, accounts payable, accrued expenses, and other current liabilities are reflected in the consolidated financial statements at fair value. Earnings Per Unit In addition to common and subordinated units, we have identified incentive distribution rights (“IDRs”) as participating securities and compute income per unit using the two-class method under which any excess of distributions declared over net income shall be allocated to the partners based on their respective sharing of income specified in the partnership agreement. Net income per unit applicable to limited partners (including common and subordinated unitholders) is computed by dividing limited partners’ interest in net income, after deducting any incentive distributions, by the weighted-average number of outstanding common and subordinated units. Stock and Unit-based Compensation Certain employees supporting operations prior to the ETP Merger were granted long-term incentive compensation awards under the Susser stock-based compensation programs, which primarily consisted of stock options and restricted common stock. Prior to the ETP Merger, these costs were allocated to us and are included in general and administrative expenses. In connection with our IPO, our General Partner adopted the Susser Petroleum Partners LP 2012 Long-Term Incentive Plan (the “LTIP Plan”, or “Sunoco LP Plan”), under which various types of awards may be granted to employees, consultants, and directors of our General Partner who provide services for us. On August 29, 2014, effective with the ETP Merger, all then outstanding unvested awards became fully vested. Subsequent to the ETP Merger, there were additional grants issued under the LTIP plan as well as allocated compensation expenses from ETP, which are recognized over the vesting period based on the grant-date fair value. The grant-date fair value is determined based on the market price of our common units on the grant date. We amortize the grant-date fair value of these awards over their vesting period using the straight-line method. Expenses related to unit-based compensation are included in general and administrative expenses. Income Taxes The Partnership is a publicly traded limited partnership and is not taxable for federal and most state income tax purposes. As a result, our earnings or losses, to the extent not included in a taxable subsidiary, for federal and most state purposes are included in the tax returns of the individual partners. Net earnings for financial statement purposes may differ significantly from taxable income reportable to Unitholders as a result of differences between the tax basis and financial basis of assets and liabilities, differences between the tax accounting and financial accounting treatment of certain items, and due to allocation requirements related to taxable income under our Second Amended and Restated Agreement of Limited Partnership (the “Partnership Agreement”). As a publicly traded limited 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, the Partnership would be taxed as a corporation for federal and state income tax purposes. For the years ended December 31, 2015, 2014, and 2013, our qualifying income met the statutory requirement. The Partnership conducts certain activities through corporate subsidiaries which are subject to federal, state and local income taxes. These corporate subsidiaries include Propco, Susser, and Aloha. The Partnership and its corporate subsidiaries account for income taxes under the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rate is recognized in earnings in the period that includes the enactment date. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts more likely than not to be realized. The determination of the provision for income taxes requires significant judgment, use of estimates, and the interpretation and application of complex tax laws. Significant judgment is required in assessing the timing and amounts of deductible and taxable items and the probability of sustaining uncertain tax positions. The benefits of uncertain tax positions are recorded in our financial statements only after determining a more-likely-than-not probability that the uncertain tax positions will withstand challenge, if any, from taxing authorities. When facts and circumstances change, we reassess these probabilities and record any changes through the provision for income taxes. In November 2015, new federal partnership audit procedures were signed into law which are effective for tax years beginning after December 31, 2017. Under the new procedures, a partnership would be responsible for paying the imputed underpayment of tax resulting from the audit adjustments in the adjustment year even though partnerships are “pass through entities”. However, as an alternative to paying the imputed underpayment of tax at the partnership level, a partnership may elect to provide the audit adjustment information to the reviewed year partners, whom in turn would be responsible for paying the imputed underpayment of tax in the adjustment year. The Partnership is currently evaluating the impact, if any, this legislation has its income taxes policies. Recently Issued and Adopted 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, " which simplifies the presentation of debt issuance costs by requiring debt issuance costs related to a recognized debt liability to be presented in the balance sheet as a direct deduction from the debt liability rather than as an asset. This ASU is effective for annual reporting periods after December 15, 2015, including interim periods within that reporting period, with early adoption permitted for financial statements that have not been previously issued. Upon adoption, this ASU must be applied retrospectively to all prior reporting periods presented. We adopted and applied this standard to our consolidated financial statements for the years ended December 31, 2015 and 2014. The adoption of this ASU did not have a material impact on 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. " This ASU provides 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 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"). " This ASU specifies 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. This ASU is 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 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 continue to evaluate the impact 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 Partnership will continue to classify loan origination costs related to the line of credit as an asset and amortize ratably. The adoption of this ASU did not have a material impact on 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 financial statements. FASB ASU No. 2015-17 . In November 2015, the FASB issued ASU No. 2015-17 " Income Taxes (Topic 740) – Balance Sheet Classification of Deferred Taxes. " This ASU requires that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. We adopted and applied this standard to our consolidated financial statements for the years ended December 31, 2015 and 2014. The adoption of this ASU did not have a material impact on our financial statements. FASB ASU No. 2016-01 . In January 2016, the FASB issued ASU No. 2016-01 " Financial Instruments—Overall (ASU 2016-01) – Recognition and Measurement of Financial Assets and Financial Liabilities, " which institutes a number of modifications to the reporting of financial assets and liabilities. These modifications include (a) measurement of non-equity method assets and liabilities at fair value, with changes to fair value recognized through net income, (b) performance of qualitative impairment assessments of equity investments without readily determinable fair values at each reporting period, (c) elimination of the requirement to disclose methods and significant assumptions used in calculating the fair value of financial instruments measured at amortized cost, (d) measurement of the fair value of financial instruments measured at amortized cost using the exit price notion consistent with Topic 820, Fair Value Measurement, (e) separate presentation in other comprehensive income of the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk, (f) separate presentation of financial assets and financial liabilities by measurement category and form of financial asset, and (g) evaluate the need for a valuation allowance on a deferred tax asset related to available-for-sale securities in combination with the entity’s other deferred tax assets. This ASU is effective for financial statements issued with fiscal years

Change in Accounting Principles

Change in Accounting Principles	12 Months Ended
	Dec. 31, 2015
Accounting Changes And Error Corrections [Abstract]
Change in Accounting Principles	3. Change in Accounting Principles Pursuant to the adoption of ASU 2015-03, " Interest - Imputation of Interest - (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, Pursuant to the adoption of ASU 2015-17, " Income Taxes (Topic 740) – Balance Sheet Classification of Deferred Taxes,

Merger and Acquisitions

Merger and Acquisitions	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Mergers and Acquisitions	4. 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 amongst 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. 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 272,930 Goodwill 590,042 Intangible assets 70,473 Other noncurrent assets 811 Current liabilities (154,617 ) Other noncurrent liabilities (255,289 ) 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 “MACS acquisition”). The consideration paid consisted of 3,983,540 newly issued common units representing limited partnership interests in the Partnership 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 VIEs, and therefore the Partnership consolidates these VIEs. 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. Included in our Successor results of operations for the period September 1, 2014 through December 31, 2014 is $509.3 million and $31.9 million of revenue and net income, respectively, related to the acquisition of MACS. The following table summarizes the recording of the assets and liabilities at their respective carrying values as of the date presented (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 (the “Aloha acquisition”). Aloha currently markets through 97 Aloha, Shell, and Mahalo branded fuel stations throughout the state, 50 of which are company operated. The adjusted purchase price for Aloha was approximately $267.1 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, 2015, 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. Included in our Successor results of operations for the period December 16, 2014 through December 31, 2014 is $24.7 million and $0.7 million of revenue and net income, respectively, related to the acquisition of Aloha. Management, with the assistance of a third party valuation firm, determined the fair value of the assets and liabilities at the date of the Aloha 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. As a result of the finalization of the purchase price allocation during 2015, an adjustment of $49.2 million was made to reduce the amount of goodwill related to the Aloha acquisition and increase property and equipment and intangible assets offset by an increase in deferred tax liability. The following table summarizes the final allocation of the assets and liabilities as of the date presented (in thousands): December 16, 2014 Current assets $ 67,012 Property and equipment 127,916 Goodwill 105,615 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 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 “Sunoco 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 “SUN LLC acquisition”). The Sunoco 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 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 SUN LLC 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 $4.2 billion of Sunoco LLC revenues and $80.2 million of net loss for the period from September 1, 2014 through December 31, 2014. Pre-SUN LLC acquisition equity of Sunoco LLC is presented as predecessor equity in our consolidated financial statements. The following table summarizes the recording of the assets and liabilities at their respective carrying values as of the date presented, (in thousands): August 31, 2014 Current assets $ 1,107,007 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 1,027,129 Net deemed contribution (252,129 ) Cash acquired (44 ) Total cash consideration, net of cash acquired $ 774,956 Susser Acquisition On July 31, 2015, we acquired 100% of the issued and outstanding shares of capital stock of Susser (the “Susser acquisition”) 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 “Susser 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 Contribution Agreement dated as of July 14, 2015 among Susser, HHI, ETP Holdco, our General Partner, and ETP (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 were entitled to receive distributions on a pro rata basis with the common units, except that the Class A Units (a) did not share in distributions of cash to the extent such cash was 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) were subordinated to the common units during the subordination period for the subordinated units and were not entitled to receive any distributions until holders of the common units received the minimum quarterly distribution plus any arrearages in the payment of the minimum quarterly distribution from prior quarters. 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 “Susser 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 Susser 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 Susser 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 $741.9 million of Susser revenues and $15.2 million of net loss for the period from September 1, 2014 through December 31, 2014. Pre-Susser acquisition equity of Susser is presented as predecessor equity in our consolidated financial statements. The following table summarizes the final recording of the assets and liabilities at their respective carrying values as of the date presented, (in thousands): August 31, 2014 Current assets $ 217,244 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 ) Total consideration 1,668,726 Net deemed contribution (701,871 ) Cash acquired (63,801 ) Total cash consideration, net of cash acquired $ 903,054 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 the preliminary estimate of their respective fair values at the purchase date. Management is reviewing the valuation and confirming the results to determine the final purchase price allocation. As a result, material adjustments to this preliminary allocation may occur in the future. The acquisition preliminarily increased goodwill by $4.3 million. On December 16, 2015, we acquired a wholesale motor fuel distribution business serving the Northeastern United States from Alta East, Inc. (“Alta East”) for approximately $57.1 million plus the value of inventory on hand at closing (the “Alta East acquisition”). As part of the Alta East acquisition, we also acquired a total of 32 fee and leased properties, including 30 properties operated by third party dealers or commission agents and two non-operating surplus locations. The Alta East acquisition also included supply contracts with the dealer-owned and operated sites. The Alta East acquisition was funded using amounts available under our revolving credit facility with the total purchase consideration allocated to the assets acquired based on the preliminary estimate of their respective fair values at the purchase date. Management is reviewing the valuation and confirming the results to determine the final purchase price allocation. As a result, material adjustments to this preliminary allocation may occur in the future. The acquisition preliminarily increased goodwill by $16.6 million. Additional acquisitions by the Partnership during 2015 totaled $24.6 million in consideration paid and preliminarily increased goodwill by $10.1 million. Management is reviewing the valuation and confirming the results to determine the final purchase price allocations. As a result, material adjustments to this preliminary allocations may occur in the future. Pro Forma Financial Information The unaudited financial information in the table below summarizes the combined results of our operations and those of Susser, Sunoco LLC, MACS, and Aloha on a pro forma basis, as though all entities had been acquired on January 1, 2014. The pro forma financial information is presented for informational purposes only and is not indicative of the results of operations that would have been achieved. The pro forma adjustments include the effect of purchase accounting adjustments, interest expense, and related tax effects, among others (in thousands): Unaudited Pro Forma Susser, Sunoco LLC, MACS, and Aloha Twelve Months Ended December 31, 2014 Revenues $ 24,826,360 Net income attributable to partners $ 17,614 Sunoco LLC and Sunoco Retail LLC Acquisitions On November 15, 2015, we entered into a Contribution Agreement (the “ETP Dropdown Contribution Agreement”) with Sunoco LLC, Sunoco Inc., ETP Retail, our General Partner and ETP. Pursuant to the terms of the ETP Dropdown Contribution Agreement, we agreed to acquire from ETP Retail, effective January 1, 2016, (a) 100% of the issued and outstanding membership interests of Sunoco Retail LLC (“SUN Retail”), an entity that will be formed by Sunoco, Inc. (R&M), an indirect wholly owned subsidiary of Sunoco Inc., prior to the closing of the transactions contemplated by the ETP Dropdown Contribution Agreement, and (b) 68.42% of the issued and outstanding membership interests of Sunoco LLC (the “ETP dropdown”). Pursuant to the terms of the Contribution Agreement, ETP has agreed to guarantee all of the obligations of ETP Retail under the ETP Dropdown Contribution Agreement. Immediately prior to the closing of the ETP dropdown, SUN Retail is expected to own all of the retail assets of SUN R&M, the ethanol plant located in Fulton, NY currently owned by SUN R&M, 100% of the issued and outstanding membership interests in Sunmarks, LLC, and all the retail assets of Atlantic Refining & Marketing Corp., a wholly owned subsidiary of Sunoco Inc. Sunoco LLC is primarily engaged in the wholesale distribution of motor fuels across more than 26 states throughout the East Coast and Southwest regions of the United States. Subject to the terms and conditions of the ETP Dropdown Contribution Agreement, at the closing of the ETP dropdown, we will pay to ETP Retail approximately $2.032 billion in cash, subject to certain working capital adjustments, and issue to ETP Retail 5,710,922 common units, representing limited partner interests in the Partnership (the “ETP Dropdown Unit Consideration”). The ETP Dropdown Unit Consideration will be issued and sold to ETP Retail in a private transaction exempt from registration under Section 4(a)(2) of the Securities Act.

Variable Interest Entities

Variable Interest Entities	12 Months Ended
	Dec. 31, 2015
Noncontrolling Interest [Abstract]
Variable Interest Entities	5. 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 had the right to purchase the underlying assets of 33 of these leases. Because of the variable interest purchase option as well as the terms of the leases, the Partnership was determined to be the primary beneficiary of these VIEs, and therefore we consolidated these entities prior to exercising our right to purchase. 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. On December 23, 2015 we completed the acquisition of underlying assets at the 33 locations subject to rights of purchase for $53.7 million, including payment of associated mortgage debt of $44.3 million. This transaction terminated separate consolidation of the VIEs, with the purchased assets continuing to be included in our consolidated financial statements. Assets and liabilities of the VIEs, included in the December 31, 2014 Consolidated Balance Sheet, consisted of the following: December 31, 2014 (in thousands) Receivables from affiliates $ 3,484 Property, plant and equipment, net 45,340 Other noncurrent assets 3,665 Accounts payable and accrued liabilities 490 Long-term debt, including current maturities of $8,422 56,452 Other noncurrent liabilities 1,190

Accounts Receivable

Accounts Receivable	12 Months Ended
	Dec. 31, 2015
Accounts Receivable Net [Abstract]
Accounts Receivable	6. Accounts Receivable Accounts receivable, excluding receivables from affiliates, consisted of the following: December 31, 2014 December 31, 2015 (in thousands) Accounts receivable, trade $ 193,199 $ 153,580 Credit card receivables 37,277 57,393 Vendor receivables for rebates, branding, and other 16,536 14,561 Other receivables 14,033 38,381 Allowance for doubtful accounts (3,980 ) (3,922 ) Accounts receivable, net $ 257,065 $ 259,993 Accounts receivable from affiliates are $4.9 million and $8.1 million as of December 31, 2014 and 2015, respectively. For additional information regarding our affiliated receivables, see Note 12. An allowance for doubtful accounts is provided based on management’s evaluation of outstanding accounts receivable. Following is a summary of the valuation accounts related to accounts and notes receivable: Balance at Beginning of Period Additions Charged to Expense Amounts Written Off, Net of Recoveries Acquired through Business Acquisitions Balance at End of Period (in thousands) Allowance for doubtful accounts: Predecessor: Balance at December 31, 2013 $ 103 $ 360 $ 140 $ — $ 323 Balance at August 31, 2014 323 270 72 — 521 Successor: Balance at December 31, 2014 521 360 321 3,420 3,980 Balance at December 31, 2015 $ 3,980 $ 716 $ 774 $ — $ 3,922

Inventories

Inventories	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
Inventories	7. Inventories Effective September 1, 2014, we adopted the LIFO inventory method for fuel inventory, to align our accounting policy with that of ETP. The preliminary impact of this change was an increase of $0.8 million to fuel inventory in September 2014, with a corresponding decrease to cost of sales. As the LIFO method is only permitted to be applied to year-end inventory levels, we recorded an additional adjustment to increase fuel inventory by $7.2 million in December 2014, with a corresponding decrease to cost of sales. Due to changes in fuel prices, we recorded write-downs of $193.4 million and $84.8 million for fuel inventory at December 2014 and 2015, respectively. Inventories consisted of the following: December 31, 2014 December 31, 2015 (in thousands) Fuel-retail $ 31,934 $ 29,578 Fuel-other wholesale 302,675 283,021 Fuel-consignment 7,337 3,801 Merchandise 83,790 85,966 Equipment and maintenance spare parts 11,210 10,902 Other 3,348 3,236 Inventories, net $ 440,294 $ 416,504

Property And Equipment

Property And Equipment	12 Months Ended
	Dec. 31, 2015
Property Plant And Equipment [Abstract]
Property and Equipment	8. Property and Equipment Property and equipment consisted of the following: December 31, 2014 December 31, 2015 (in thousands) Land $ 667,323 $ 823,080 Buildings and leasehold improvements 866,062 1,014,942 Equipment 541,397 664,241 Construction in progress 96,020 39,407 Total property and equipment 2,170,802 2,541,670 Less: accumulated depreciation (89,676 ) (144,404 ) Property and equipment, net $ 2,081,126 $ 2,397,266 Depreciation expense on property and equipment was $5.3 million and $7.6 million for the Predecessor twelve month period ending December 31, 2013 and the period January 1, 2014 through August 31, 2014, respectively. Depreciation expense for the Successor period September 1, 2014 through December 31, 2014 and the twelve month period ending December 31, 2015 was $41.9 million and $148.9 million, respectively.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	9. Goodwill and Intangible Assets Goodwill The following table reflects goodwill balances and activity for the years ended December 31, 2014 and 2015: Segment Wholesale Retail Consolidated (in thousands) Balance at December 31, 2013 (Predecessor) $ 22,823 $ — $ 22,823 Goodwill related to Susser predecessor — 254,285 254,285 Goodwill related to ETP "push down" accounting, net of previously recognized goodwill 584,073 718,851 1,302,924 Goodwill related to MACS acquisition 57,776 60,833 118,609 Goodwill related to Aloha acquisition 59,446 95,361 154,807 Goodwill related to other acquisition — 988 988 Balance at December 31, 2014 (Successor) 724,118 1,130,318 1,854,436 Goodwill related to ETP "push down" accounting, net of previously recognized goodwill — (14,346 ) (14,346 ) Goodwill related to Aloha acquisition (54,377 ) 5,185 (49,192 ) Goodwill related to Alta East acquisition 16,599 — 16,599 Goodwill related to other acquisitions — 14,367 14,367 Balance at December 31, 2015 (Successor) $ 686,340 $ 1,135,524 $ 1,821,864 Goodwill represents the excess of the purchase price of an acquired entity over the amounts assigned to the assets acquired and liabilities assumed in a business combination. 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 $49.2 million was made to reduce goodwill and increase tangible and intangible assets, offset by an increase in deferred tax liability. During the year ended December 31, 2015, in connection with the finalization of the ETP Merger valuation, an adjustment of $14.3 million was made to reduce goodwill and deferred tax liability, and increase property and equipment. We also recorded goodwill in conjunction with other acquisitions as discussed in Note 4. Goodwill is recorded at the acquisition date based on a preliminary purchase price allocation and generally may be adjusted when the purchase price allocation is finalized. In accordance with ASC 350-20-35 “ Goodwill - Subsequent Measurements Other Intangibles 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 indefinite-lived assets and ceased amortization. The indefinite-lived designation was retrospectively applied to presentation 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, at December 31, 2014 and 2015: December 31, 2014 December 31, 2015 Gross Carrying Amount Accumulated Amortization Net Book Value Gross Carrying Amount Accumulated Amortization Net Book Value (in thousands) Indefinite-lived Tradenames $ 498,937 $ 6,508 $ 492,429 $ 493,058 $ 6,508 $ 486,550 Franchise rights 329 — 329 — — — Contractual rights — — — 33,850 — 33,850 Liquor licenses 16,000 — 16,000 16,000 — 16,000 Finite-lived Customer relations including supply agreements 447,820 98,602 349,218 546,792 148,396 398,396 Favorable leasehold arrangements, net 25,531 1,158 24,373 22,863 1,188 21,675 Loan origination costs 7,611 381 7,230 9,358 2,172 7,186 Other intangibles 4,604 728 3,876 3,675 1,428 2,247 Intangible assets, net $ 1,000,832 $ 107,377 $ 893,455 $ 1,125,596 $ 159,692 $ 965,904 Total amortization expense on finite-lived intangibles included in depreciation, amortization and accretion for the Predecessor twelve month period ended December 31, 2013 and the period January 1, 2014 through August 31, 2014, was $3.4 million and $2.9 million, respectively, and was $17.9 million and $52.1 million for the Successor period September 1, 2014 through December 31, 2014 and the twelve month period ended December 31, 2015, respectively. The following table presents the Partnership’s estimate of amortization includable in amortization expense and interest expense for each of the five succeeding fiscal years and thereafter for finite-lived intangibles as of December 31, 2015 (in thousands): Amortization Interest 2016 $ 47,049 $ 1,925 2017 46,647 1,925 2018 46,156 1,925 2019 45,880 1,411 2020 45,553 — Thereafter 191,034 —

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	12 Months Ended
	Dec. 31, 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 consisted of the following: December 31, 2014 December 31, 2015 (in thousands) Wage and other employee-related accrued expenses $ 29,002 $ 14,800 Franchise agreement termination accrual 4,579 4,399 Accrued tax expense 142,772 99,816 Accrued insurance and environmental 14,332 18,537 Accrued interest expense 1,583 28,494 Deposits and other 98,779 88,252 Total $ 291,047 $ 254,298

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Long-Term Debt	11. Long-Term Debt Long-term debt consisted of the following: December 31, 2014 December 31, 2015 (in thousands) Sale leaseback financing obligation $ 126,643 $ 121,992 Senior term loan on Uphoff properties ("VIE Debt", see Note 5) 56,452 — 2014 Revolver, bearing interest at Prime or LIBOR plus an applicable margin 683,378 450,000 6.375% Senior Notes Due 2023 — 800,000 5.500% Senior Notes Due 2020 — 600,000 Notes payable, bearing interest at 6% and 4% 3,552 3,525 Capital lease obligations 494 7 Note payable, bearing interest at 7% 457 443 Promissory note with ETP 235,000 — Total debt 1,105,976 1,975,967 Less: current maturities 13,772 5,084 Less: debt issuance costs — 18,352 Long-term debt, net of current maturities $ 1,092,204 $ 1,952,531 At December 31, 2015, scheduled future debt principal maturities were as follows (in thousands): 2016 $ 5,084 2017 7,809 2018 5,053 2019 455,318 2020 605,598 Thereafter 897,105 Total $ 1,975,967 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 Susser Cash Consideration. 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 Sunoco Cash Consideration 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. Borrowings under the 2014 Revolver bear interest at a base rate (a rate based off of the higher of (a) the Federal Funds Rate (as defined therein) plus 0.50%, (b) Bank of America’s prime rate or (c) one-month LIBOR (as defined therein) plus 1.00%) or LIBOR, in each case plus an applicable margin ranging from 1.50% to 2.50%, in the case of a LIBOR loan, or from 0.50% to 1.50%, in the case of a base rate loan (determined with reference to the Partnership’s Leverage Ratio (as defined therein)). Upon the first achievement by the Partnership of an investment grade credit rating, the applicable margin will decrease to a range of 1.125% to 2.0%, in the case of a LIBOR loan, or from 0.125% to 1.00%, in the case of a base rate loan (determined with reference to the credit rating for the Partnership’s senior, unsecured, non-credit enhanced long-term debt). Interest is payable quarterly if the base rate applies, at the end of the applicable interest period if LIBOR applies and at the end of the month if daily floating LIBOR applies. In addition, the unused portion of the 2014 Revolver is subject to a commitment fee ranging from 0.250% to 0.350%, based on the Partnership’s Leverage Ratio (as defined therein). Upon the first achievement by the Partnership of an investment grade credit rating, the commitment fee will decrease to a range of 0.125% to 0.275%, based on the Partnership’s credit rating as described above. The 2014 Revolver requires the Partnership to maintain a Leverage Ratio of not more than 5.50 to 1.00. The maximum Leverage Ratio is subject to upwards adjustment of not more than 6.00 to 1.00 for a period not to exceed three fiscal quarters in the event the Partnership engages in an acquisition of assets, equity interests, (as defined therein) operating lines or divisions by the Partnership, a subsidiary, (as defined therein) an unrestricted subsidiary (as defined therein) or a joint venture for a purchase price of not less than $50 million. Effective October 7, 2014 in connection with the acquisition of MACS, we entered into a Specified Acquisition period in which our leverage ratio compliance requirements were adjusted upward. Such Specified Acquisition Period ended on April 8, 2015, and concurrently in connection with the Sunoco LLC acquisition, we entered into a new Specified Acquisition Period. This Specified Acquisition Period likewise ended in turn and was concurrently replaced on August 19, 2015, in connection with the Susser acquisition. Indebtedness under the 2014 Revolver is secured by a security interest in, among other things, all of the Partnership’s present and future personal property and all of the present and future personal property of its guarantors, the capital stock of its material subsidiaries (or 66% of the capital stock of material foreign subsidiaries), and any intercompany debt. Upon the first achievement by the Partnership of an investment grade credit rating, all security interests securing the 2014 Revolver will be released. 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. On December 2, 2015, the Partnership entered into an amendment (the "Amendment") to that certain Credit Agreement, dated as of September 25, 2014 (as amended to date, the "Credit Agreement") with the lenders party thereto and Bank of America, N.A., in its capacity as a letter of credit issuer, as swing line lender, and as administrative agent. The Amendment amended the Credit Agreement to, among other matters, (a) permit the incurrence of a term loan credit facility in connection with the consummation of the ETP dropdown, (b) permit such term loan credit facility to be secured on a pari passu basis with the indebtedness incurred under the Credit Agreement (as amended by the Amendment) pursuant to a collateral trust arrangement whereby a financial institution agrees to act as common collateral agent for all pari passu indebtedness and (iii) temporarily increase the maximum leverage ratio permitted under the Credit Agreement (as amended by the Amendment) in connection with the consummation of the ETP dropdown. As of December 31, 2015, the balance on the 2014 Revolver was $450.0 million, and $22.5 million in standby letters of credit were outstanding. The unused availability on the 2014 Revolver at December 31, 2015 was $1,027.5 million. The Partnership was in compliance with all financial covenants at December 31, 2015. Guaranty by Susser of the 2014 Revolver Susser entered into a Guaranty of Collection (the “Guaranty”) in connection with the 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) had a senior term loan (“VIE Debt”), collateralized by certain real and personal properties of the consolidated variable interest entities. We exercised our right of purchase on the VIE during 2015 (refer to Note 4 for details). The VIE Debt bore interest at LIBOR plus 3.75%, with a floor of 4.5%. As of December 31, 2014, the interest rate was 4.5% and the balance outstanding was $34.0 million. The VIE Debt principal and interest were repayable in equal monthly installments over a 20 year period and included the right to prepay all outstanding principal at any time, with a penalty of up to 3.0% depending on the date of repayment. As of December 31, 2014, the remaining VIE debt of approximately $22.5 million consisted of loans collateralized by equipment and property. The average stated interest rate for these loans was approximately 5.4%. 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 December 31, 2015 was $122.0 million. Promissory Note with ETP On August 29, 2014, in connection with the ETP Merger, 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 outstanding balances on Susser’s Second Amended and Restated Credit Agreement and to fund miscellaneous closing costs associated with the ETP Merger. 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 with a balance of $255.0 million. As of December 31, 2015, there were no amounts due and outstanding under the promissory note. Other Debt On July 8, 2010 we entered into a mortgage note for an aggregate initial borrowing amount of $1.2 million. Pursuant to the terms of the mortgage note, we make monthly installment payments that are comprised of principal and interest through the maturity date of July 1, 2016. The balance outstanding at each December 31, 2014 and 2015 was $1.0 million. The mortgage note bears interest at a fixed rate of 6.0%. The mortgage note is secured by a first priority security interest in a property owned by the Partnership. 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 2015 was $2.5 million. The term loan bears interest at a fixed rate of 4.0%. The estimated fair value of long-term debt is calculated using Level 3 inputs. The fair value of debt as of December 31, 2015, is estimated to be approximately $1.9 billion, based on outstanding balances as of the end of the period using current interest rates for similar securities. Fair Value Measurements 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 Quoted prices (unadjusted) in active markets for identical assets or liabilities; Level 2 Inputs other than quoted prices included within Level 1 that are either directly or indirectly observable; Level 3 Unobservable inputs in which little or no market activity exists, therefore requiring an entity to develop its own assumptions about the assumptions that market participants would use in pricing. 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 at December 31, 2014 and 2015.

Related-Party Transactions

Related-Party Transactions	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related-Party Transactions	12. Related-Party Transactions Through our ownership interest in Sunoco LLC, we are party to the following commercial agreements with various subsidiaries of ETP: • SUN R&M 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. • 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. We are party to the Susser Distribution Contract, a 10-year agreement under which we are the exclusive distributor of motor fuel at cost (including tax and transportation costs), plus a fixed profit margin of three cents per gallon to Susser’s existing Stripes convenience stores and independently operated consignment locations. This profit margin is eliminated in consolidation from the date of common control, September 1, 2014, and thereafter, in the accompanying consolidated statements of operations and comprehensive income. In connection with the closing of our initial public offering (“IPO”) on September 25, 2012, we also entered into an Omnibus Agreement with Susser (the "Omnibus Agreement"). Pursuant to the Omnibus Agreement, among other things, the Partnership received a three-year option to purchase from Susser up to 75 of Susser's new or recently constructed Stripes convenience stores at Susser's cost and lease the stores back to Susser at a specified rate for a 15-year initial term. The Partnership is the exclusive distributor of motor fuel to such stores for a period of ten years from the date of purchase. We have completed all 75 sale-leaseback transactions under the Omnibus Agreement. Summary of Transactions Related party transactions with affiliates for the Predecessor twelve month period ended December 31, 2013 and the period January 1, 2014 through August 31, 2014 and for the Successor period September 1, 2014 through December 31, 2014 and the twelve month period ended December 31, 2015 are as follows (in thousands): Predecessor Successor Twelve months ended December 31, 2013 January 1, 2014 through August 31, 2014 September 1, 2014 through December 31, 2014 Twelve months ended December 31, 2015 Motor fuel sales to affiliates $ 2,974,122 $ 2,200,394 $ 772,338 $ 1,832,606 Bulk fuel purchases from ETP — — 52,474 2,449,029 Allocated cost of employees 11,400 8,802 — — Transportation charges from Susser for delivery of motor fuel 49,994 37,874 — — Purchase of stores from Susser 104,159 81,145 — — Included in the bulk fuel purchases above are purchases from PES, which constitutes 10.3% of our total cost of sales for the year ended December 31, 2015. Additional significant affiliate activity related to the Consolidated Balance Sheets and Statements of Operations and Comprehensive Income are as follows: • Net advances from affiliates were $396.4 million and $234.5 million at December 31, 2014 and December 31, 2015, respectively, which were related to the treasury services agreement between Sunoco LLC and Sunoco Inc. which is in place for purposes of cash management. • Net accounts receivable from affiliates were $4.9 million and $8.1 million at December 31, 2014 and December 31, 2015, respectively, which are primarily related to motor fuel purchases from us. • Net accounts payable to ETP was $57.0 million and $15.0 million as of December 31, 2014 and December 31, 2015, respectively, attributable to operational expenses and fuel pipeline purchases.

Commitments And Contingencies

Commitments And Contingencies	12 Months Ended
	Dec. 31, 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, with some having a term of 30 years or more, along with options that permit renewals for additional periods. Minimum rent is expensed on a straight-line basis over the term of the lease. In addition, certain leases require additional contingent payments based on sales or motor fuel volumes. We typically are responsible for payment of real estate taxes, maintenance expenses and insurance. These properties are either sublet to third parties or used for our convenience store operations. The components of net rent expense are as follows: Predecessor Successor Twelve months ended December 31, 2013 January 1, 2014 through August 31, 2014 September 1, 2014 through December 31, 2014 Twelve months ended December 31, 2015 (in thousands) Cash rent: Store base rent $ 819 $ 562 $ 22,341 $ 81,179 Equipment rent 175 155 4,398 12,387 Total cash rent 994 717 26,739 93,566 Non-cash rent: Straight-line rent 20 12 1,712 (617 ) Net rent expense $ 1,014 $ 729 $ 28,451 $ 92,949 Equipment rent consists primarily of store equipment and vehicles. Sublease rental income for the Predecessor twelve month period ending December 31, 2013 and the period January 1, 2014 through August 31, 2014 was $0.9 million and $0.6 million, respectively, and was $6.2 million and $22.0 million for the Successor period September 1, 2014 through December 31, 2014 and the twelve month period ending December 31, 2015. Future minimum lease payments, excluding sale-leaseback financing obligations (see Note 11), for future fiscal years are as follows (in thousands): 2016 $ 64,177 2017 60,907 2018 58,632 2019 57,341 2020 56,993 Thereafter 349,527 Total $ 647,577 Environmental Remediation We are subject to various federal, state and local environmental laws and make financial expenditures in order to comply with regulations governing underground storage tanks adopted by federal, state and local regulatory agencies. In particular, at the federal level, the Resource Conservation and Recovery Act of 1976, as amended, requires the EPA to establish a comprehensive regulatory program for the detection, prevention, and cleanup of leaking underground storage tanks (e.g. overfills, spills, and underground storage tank releases). Federal and state regulations require us to provide and maintain evidence that we are taking financial responsibility for corrective action and compensating third parties in the event of a release from our underground storage tank systems. In order to comply with these requirements, we have historically obtained private insurance in the states in which we operate. These policies provide protection from third-party liability claims. During 2015, our coverage was $10 million per occurrence and in the aggregate. Our sites continue to be covered by these policies. We are currently involved in the investigation and remediation of contamination at 25 motor fuel storage sites, all of which are legacy issues related to our acquisition of MACS (6 sites) and Aloha (19 sites). We had accrued liabilities for remediation activities of $0.8 million as of December 31, 2014 and $0.7 million as of December 31, 2015. As of December 31, 2015, we had $1.8 million in an escrow account to satisfy environmental claims related to the MACS acquisition and $14.1 million in an escrow account to satisfy environmental claims related to the Aloha acquisition. We are currently involved in the remediation of gasoline store sites where releases of regulated substances have been detected. We accrue for anticipated future costs and the related probable state reimbursement amounts for its remediation activities. Accordingly, we have recorded estimated undiscounted liabilities for these sites totaling $1.0 million and $0.9 million, which are classified as accrued expenses and other current liabilities as of December 31, 2014 and December 31, 2015, respectively. As of December 31, 2015, we are investigating and remediating a total of fifty-three sites with petroleum contamination at Stripes and Sunoco LP sites. Two of these sites are covered by insurance and we have already met the deductible. We currently have six sites that remained open when the Texas Petroleum Storage Tank Remediation fund ended in August 2012, and were transferred to the State Lead Remediation Program. This program will complete the remediation at no out-of-pocket cost to the responsible party. However, the responsible party remains liable for any third party claims. There are six sites accepted into other state fund reimbursement programs with their deductibles met and two others are expected to be accepted for which we have reserved their deductible. These eight sites have state reimbursement payments directly assigned to remediation contractors for which SUSS has no out of pocket expenses and maintains no reserve (other than the deductible) and may or may not have responsibility for contamination. There are fourteen sites with third parties bearing responsibility by paying into an escrow fund, and two sites where responsibility is split evenly with third parties. There are six sites being paid for directly by the former owners. The $0.9 million reserve represents our estimate of deductibles under insurance policies that we anticipate being required to pay with respect to fifteen additional sites. We have additional reserves of $18.4 million that represent our estimate for future asset retirement obligations for underground storage tanks. Deferred Branding Incentives We receive deferred branding incentives and other incentive payments from a number of our fuel suppliers. A portion of the deferred branding incentives may be passed on to our wholesale branded dealers under the same terms as required by our fuel suppliers. Many of the agreements require repayment of all or a portion of the amount received if we (or our branded dealers) elect to discontinue selling the specified brand of fuel at certain locations. As of December 31, 2015, the estimated amount of deferred branding incentives that would have to be repaid upon de-branding at these locations was $5.0 million. Of this amount, approximately $4.1 million would be the responsibility of the Partnership’s branded dealers under reimbursement agreements with the dealers. In the event a dealer were to default on this reimbursement obligation, we would be required to make this payment. No liability is recorded for the amount of dealer obligations which would become payable upon de-branding as no such dealer default is considered probable at December 31, 2015. We have $3.8 million and $1.5 million recorded for deferred branding incentives, net of accumulated amortization, on the balance sheets as of December 31, 2014 and December 31, 2015, respectively, of which $3.4 million and $1.5 million, respectively, are included in other non-current liabilities. The Partnership amortizes its retained portion of the incentives to income on a straight-line basis over the term of the agreements. Contingent Consideration related to Acquisition As of December 31, 2015, we have recorded on our consolidated balance sheet under other non-current liabilities the $18.3 million that Aloha is expected to achieve during the earnout period of December 16, 2014 through December 31, 2022. This fair value measurement is categorized within Level 3 of the fair value hierarchy.

Rental Income under Operating L

Rental Income under Operating Leases	12 Months Ended
	Dec. 31, 2015
Rental Income Under Operating Leases [Abstract]
Rental Income under Operating Leases	14. Rental Income under Operating Leases The following schedule details our investment in property under operating leases: December 31, 2014 December 31, 2015 (in thousands) Land $ 140,459 $ 141,340 Buildings and improvements 55,581 64,752 Equipment 16,154 13,919 Total property and equipment 212,194 220,011 Less: accumulated depreciation (19,603 ) (17,596 ) Property and equipment, net $ 192,591 $ 202,415 Rental income for the Predecessor twelve month period ended December 31, 2013 and the period January 1, 2014 through August 31, 2014 was $10.1 million and $11.7 million, respectively, and was $21.6 million and $71.7 million for the Successor period September 1, 2014 through December 31, 2014 and the twelve month period ended December 31, 2015, respectively. The following is a schedule by years of minimum future rental income under non-cancelable operating leases as of December 31, 2015 (in thousands): 2016 $ 27,518 2017 16,437 2018 8,370 2019 5,923 2020 2,365 Thereafter 2,535 Total minimum future rentals $ 63,148

Interest Expense And Interest I

Interest Expense And Interest Income	12 Months Ended
	Dec. 31, 2015
Interest Income Expense Net [Abstract]
Interest Expense and Interest Income	15. Interest Expense and Interest Income The components of net interest expense were as follows: Successor Twelve months ended December 31, 2013 January 1, 2014 through August 31, 2014 September 1, 2014 through December 31, 2014 Twelve months ended December 31, 2015 (in thousands) Cash interest expense $ 3,356 $ 4,516 $ 9,064 $ 86,824 Amortization of loan costs 381 313 1,986 3,515 Cash interest income (266 ) (62 ) (115 ) (2,764 ) Interest expense, net $ 3,471 $ 4,767 $ 10,935 $ 87,575

Income Tax

Income Tax	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Tax	16. Income Tax As a partnership, we are generally not subject federal income tax and most state income taxes. However, the Partnership conducts certain activities through corporate subsidiaries which are subject to federal and state income taxes. The components of the federal and state income tax expense (benefit) are summarized as follows: Predecessor Successor Twelve months ended December 31, 2013 January 1, 2014 through August 31, 2014 September 1, 2014 through December 31, 2014 Twelve months ended December 31, 2015 (in thousands) Current: Federal $ 68 $ (15 ) $ 34,260 $ 18,652 State 302 252 4,479 4,187 Total current income tax expense 370 237 38,739 22,839 Deferred: Federal 70 (19 ) 30,938 5,767 State — — — 18,464 Total deferred tax expense (benefit) 70 (19 ) 30,938 24,231 Net income tax expense $ 440 $ 218 $ 69,677 $ 47,070 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 acquisition of Susser on July 31, 2015 (see Note 4) significantly increased the activities conducted through corporate subsidiaries. A reconciliation of the income tax expense at the U. S. federal statutory rate to the income tax expense is presented below: Predecessor Successor (amounts in thousands) Twelve months ended December 31, 2013 January 1, 2014 through August 31, 2014 September 1, 2014 through December 31, 2014 Twelve months ended December 31, 2015 Amount Amount Amount Amount Tax at statutory federal rate $ 13,113 $ 7,955 $ (8,236 ) $ 80,736 Partnership earnings not subject to tax (13,028 ) (7,598 ) 35,564 (55,402 ) Revaluation of investments in affiliates — — 45,182 9,348 State and local tax, net of federal benefit 301 164 3,246 11,565 Other 54 (303 ) (6,079 ) 823 Net income tax expense $ 440 $ 218 $ 69,677 $ 47,070 Deferred taxes result from the temporary differences between financial reporting carrying amounts and the tax basis of existing assets and liabilities. The table below summarizes the principal components of the deferred tax assets (liabilities) as follows: December 31, 2014 December 31, 2015 (in thousands) Deferred tax assets: Other $ 19,990 $ 19,965 Net operating loss carry forwards — 62,014 Total deferred tax assets 19,990 81,979 Deferred tax liabilities: Fixed assets 157,190 253,897 Trademarks and other intangibles 156,426 173,760 Investments in affiliates 82,902 85,649 Other 2,425 — Total deferred tax liabilities 398,943 513,306 Net deferred income tax liabilities $ 378,953 $ 431,327 As a result of the early adoption and retrospective application of ASU 2015-17 as more fully described in Note 2, $12.4 million of deferred tax assets previously presented as a current asset as of December 31, 2014 has been reclassified to noncurrent in these financial statements. Our corporate subsidiaries have federal net operating loss carryforwards of $173.2 million as of December 31, 2015 which expire in 2034 and 2035. Our corporate subsidiaries also have state net operating loss benefits of $1.4 million, net of federal tax, most of which expire between 2029 and 2035. We have determined that it is more likely than not that all federal and state net operating losses will be utilized, and accordingly, no valuation allowance is required as of December 31, 2015. The Partnership and its subsidiaries do not have any unrecognized tax benefits for uncertain tax positions as of December 31, 2015 or 2014. The Partnership believes that all tax positions taken or will to be taken will more likely than not be sustained under audit, and accordingly, we do not have any unrecognized tax benefits. Our policy is to accrue interest and penalties on income tax underpayments (overpayments) as a component of income tax expense. We did not have any material interest and penalties in the periods presented. The Partnership and its subsidiaries are no longer subject to examination by the IRS for 2011 and prior tax years. However, the statute does remain open for Susser in one state jurisdiction under examination and appeal which is the Texas 2010 and 2012 margins tax years.

Partners' Capital

Partners' Capital	12 Months Ended
	Dec. 31, 2015
Partners Capital [Abstract]
Partners' Capital	17. Partners’ Capital On November 30, 2015, pursuant to the terms of the Partnership Agreement, 10,939,436 subordinated units held by subsidiaries of ETP were exchanged for 10,939,436 common units. On December 3, 2015, we completed a private placement of 24,052,631 of our common units for gross proceeds of approximately $685 million. As of December 31, 2015, ETP or its subsidiaries owned 37,776,746 common units, which constitute a 38.4% limited partnership ownership interest in us. As of December 31, 2015, our fully consolidated subsidiaries owned 11,018,744 Class A units and the public owned 49,588,960 units. Information presented below for net income allocation to Partners is presented for periods before and after the ETP Merger (see Note 4). 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): Predecessor Successor Twelve months ended December 31, 2013 January 1, 2014 through August 31, 2014 September 1, 2014 through December 31, 2014 Twelve months ended December 31, 2015 Attributable to Common Units Distributions (a) $ 20,251 $ 11,261 $ 27,031 $ 155,875 Distributions in excess of net income (1,717 ) 7 (9,532 ) (111,377 ) Limited partners' interest in net income $ 18,534 $ 11,268 $ 17,499 $ 44,498 Attributable to Subordinated Units Distributions (a) $ 20,167 $ 11,178 $ 12,533 $ 22,796 Distributions in excess of net income (1,674 ) — (3,228 ) (11,730 ) Limited partners' interest in net income $ 18,493 $ 11,178 $ 9,305 $ 11,066 (a) Distributions declared per unit to unitholders as of record date $ 1.84 $ 1.02 $ 1.15 $ 2.89 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. Class A Units were entitled to receive distributions on a pro rata basis with common units, except that the Class A Units (a) did not share in distributions of cash to the extent such cash was 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) were subordinated to the common units during the subordination period for the subordinated units and were not entitled to receive any distributions until holders of the common units received the minimum quarterly distribution plus any arrearages in the payment of the minimum quarterly distribution from prior quarters. The Class A Units were exchanged for Class C Units on January 1, 2016. Pursuant to the terms described above, these distributions did not have an impact on the Partnership’s consolidated cash flows and as such, were excluded from total cash distributions and allocation of limited partners’ interest in net income. For the year ended December 31, 2015, Class A distributions declared totaled $10.1 million, or $0.9138 per unit. Fourth quarter distributions were paid to Class C unitholders pursuant to the terms of the partnership agreement. Incentive Distribution Rights The following table illustrates the percentage allocations of available cash from operating surplus between our common unitholders and the holder of our IDRs based on the specified target distribution levels; after the payment of distributions to Class C Unitholders. 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. Effective August 21, 2015, ETE exchanged 21.0 million ETP common 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 Common unit target amount Common 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 receive. The following table presents our cash distributions paid: Limited Partners Payment Date Per Unit Distribution Total Cash Distribution Distribution to IDR Holders (in thousands, except per unit amounts) February 16, 2016 $ 0.8013 $ 70,006 $ 16,532 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 November 28, 2014 0.5457 18,541 255 August 29, 2014 0.5197 11,413 64 May 30, 2014 0.5021 11,026 — February 28, 2014 0.4851 10,650 — November 29, 2013 0.4687 10,290 — August 29, 2013 0.4528 9,907 — May 30, 2013 0.4375 9,572 — March 1, 2013 0.4375 9,572 — November 29, 2012 0.0285 624 —

Unit-Based Compensation

Unit-Based Compensation	12 Months Ended
	Dec. 31, 2015
Share Based Compensation [Abstract]
Unit-Based Compensation	18. 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): Predecessor Successor Twelve months ended December 31, 2013 January 1, 2014 through August 31, 2014 September 1, 2014 through December 31, 2014 Twelve months ended December 31, 2015 Phantom common units (1) $ 530 $ 604 $ 3,232 $ 4,325 Allocated expense from Parent (2) 1,405 4,088 994 1,378 Total unit-based compensation $ 1,935 $ 4,692 $ 4,226 $ 5,703 (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 Our general partner issued a total of 32,500, 15,815 and 6,354 phantom unit awards to certain directors and employees under the LTIP during 2012, 2013 and 2014 prior to the ETP Merger, respectively. Recipients of these awards had no distribution or voting rights until they vested and were settled in common units. 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 vested 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, restricted phantom units were issued which also have the right to receive distributions prior to vesting. During the year ended December 31, 2015, 993,134 restricted 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 price of our common units on the grant date, and is amortized over the five-year vesting period using the straight-line method. Unrecognized compensation cost related to our nonvested restricted phantom units totaled $40.2 million as of December 31, 2015, which is expected to be recognized over a weighted average period of 3.3 years. The fair value of nonvested restricted phantom units outstanding as of December 31, 2014 and 2015, totaled $11.0 million and $47.4 million, respectively. A summary of our phantom unit award activity for the years ended December 31, 2014 and 2015, is set forth below: Number of Phantom Common Units Weighted-Average Grant Date Fair Value Outstanding at December 31, 2013 (Predecessor) 36,963 $ 21.66 Granted 6,354 33.24 Vested (40,317 ) 23.72 Forfeited (3,000 ) 18.42 Outstanding at August 31, 2014 (Predecessor) — — Granted 241,235 45.50 Outstanding at December 31, 2014 (Successor) 241,235 45.50 Granted 993,134 40.63 Forfeited (87,321 ) 50.71 Outstanding at December 31, 2015 (Successor) 1,147,048 $ 41.19 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. Unrecognized compensation cost related to our nonvested cash awards totaled $0.9 million as of December 31, 2015, which is expected to be recognized over a weighted average period of 1.9 years. The fair value of nonvested cash awards outstanding as of December 31, 2015 totaled $1.6 million.

Segment Reporting

Segment Reporting	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Segment Reporting	19. Segment Reporting Segment information is prepared on the same basis that our CODM reviews financial information for operational decision-making purposes. Beginning in 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 allocate 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, food service, 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 define Adjusted EBITDA to 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 period from September 1, 2014 through December 31, 2014 and the twelve months ended December 31, 2015. Segment Financial Data for the Period from September 1, 2014 through December 31, 2014 Wholesale Segment Retail Segment Intercompany Eliminations Totals (in thousands) Revenue Retail motor fuel sales $ — $ 1,298,804 $ 1,298,804 Wholesale motor fuel sales to third parties 4,235,415 — 4,235,415 Wholesale motor fuel sales to affiliates 772,338 — 772,338 Merchandise sales — 472,604 472,604 Rental income 14,769 6,873 21,642 Other income (2,468 ) 27,024 24,556 Intersegment sales 36,131 — (36,131 ) — Total revenue 5,056,185 1,805,305 (36,131 ) 6,825,359 Gross profit Retail motor fuel — 138,830 138,830 Wholesale motor fuel 45,526 — 45,526 Merchandise — 152,322 152,322 Rental and other 19,968 24,438 44,406 Total gross profit 65,494 315,590 381,084 Total operating expenses 104,220 256,357 360,577 Income (loss) from operations (38,726 ) 59,233 20,507 Unallocated interest expense, net (2,595 ) (8,340 ) (10,935 ) Income (loss) before income taxes (41,321 ) 50,893 9,572 Income tax expense (67,760 ) (1,917 ) (69,677 ) Net income (loss) and comprehensive income (loss) $ (109,081 ) $ 48,976 $ (60,105 ) Depreciation, amortization and accretion 24,514 35,821 60,335 Interest expense, net 2,595 8,340 10,935 Income tax expense 67,760 1,917 69,677 EBITDA (14,212 ) 95,054 80,842 Non-cash compensation expense 428 3,798 4,226 Loss (gain) on disposal of assets (270 ) (124 ) (394 ) Unrealized gain on commodity derivatives (1,096 ) — (1,096 ) Inventory fair value adjustments 176,710 16,733 193,443 Adjusted EBITDA $ 161,560 $ 115,461 $ 277,021 Capital expenditures $ 108,356 $ 8,056 $ 116,412 Total assets $ 842,975 $ 5,305,890 $ 6,148,865 Segment Financial Data for the Twelve Months Ended December 31, 2015 Wholesale Segment Retail Segment Intercompany Eliminations Totals (in thousands) Revenue Retail motor fuel sales $ — $ 3,247,545 $ 3,247,545 Wholesale motor fuel sales to third parties 10,104,193 — 10,104,193 Wholesale motor fuel sales to affiliates 1,832,606 — 1,832,606 Merchandise sales — 1,595,674 1,595,674 Rental income 51,599 20,131 71,730 Other income 27,674 55,925 83,599 Intersegment sales 391,590 — (391,590 ) — Total revenue 12,407,662 4,919,275 (391,590 ) 16,935,347 Gross profit Retail motor fuel — 330,976 330,976 Wholesale motor fuel 450,319 — 450,319 Merchandise — 526,741 526,741 Rental and other 74,339 75,789 150,128 Total gross profit 524,658 933,506 1,458,164 Total operating expenses 331,708 808,206 1,139,914 Income (loss) from operations 192,950 125,300 318,250 Unallocated interest expense, net (54,296 ) (33,279 ) (87,575 ) Income (loss) before income taxes 138,654 92,021 230,675 Income tax expense (4,321 ) (42,749 ) (47,070 ) Net income (loss) and comprehensive income (loss) $ 134,333 $ 49,272 $ 183,605 Depreciation, amortization and accretion 67,780 133,239 201,019 Interest expense, net 54,296 33,279 87,575 Income tax expense 4,321 42,749 47,070 EBITDA 260,730 258,539 519,269 Non-cash compensation expense 4,016 1,687 5,703 Loss (gain) on disposal of assets 1,440 610 2,050 Unrealized gain on commodity derivatives 1,848 — 1,848 Inventory fair value adjustments 77,849 6,981 84,830 Adjusted EBITDA $ 345,883 $ 267,817 $ 613,700 Capital expenditures $ 65,131 $ 303,274 $ 368,405 Total assets $ 2,593,477 $ 3,654,106 $ 6,247,583

Net Income per Unit

Net Income per Unit	12 Months Ended
	Dec. 31, 2015
Net Income Per Unit [Abstract]
Net Income per Unit	20. Net Income per Unit Net income per unit applicable to limited partners (including subordinated unitholders prior to the conversion of our subordinate units on November 30, 2015) 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: Predecessor Successor Twelve months ended December 31, 2013 January 1, 2014 through August 31, 2014 September 1, 2014 through December 31, 2014 Twelve months ended December 31, 2015 (dollars in thousands, except units and per unit amounts) Net income (loss) and comprehensive income (loss) $ 37,027 $ 22,510 $ (60,105 ) $ 183,605 Less: Net income and comprehensive income attributable to noncontrolling interest — — 1,043 53,783 Less: Preacquisition income (loss) allocated to general partner — — (95,381 ) 42,584 Net income and comprehensive income attributable to partners 37,027 22,510 34,233 87,238 Less: Incentive distribution rights — 64 1,146 29,784 MACS earnings prior to October 1, 2014 — — 5,878 — Distributions on nonvested phantom unit awards — — 405 1,890 Limited partners' interest in net income $ 37,027 $ 22,446 $ 26,804 $ 55,564 Weighted average limited partner units outstanding: Common - basic 10,964,258 11,023,617 20,572,373 40,253,913 Common - equivalents 21,844 25,128 6,382 21,738 Common - diluted 10,986,102 11,048,745 20,578,755 40,275,651 Subordinated - (basic and diluted) 10,939,436 10,939,436 10,939,436 10,010,333 Net income per limited partner unit: Common - basic and diluted $ 1.69 $ 1.02 $ 0.85 $ 1.11 Subordinated - basic and diluted (1) $ 1.69 $ 1.02 $ 0.85 $ 1.40 (1) The subordination period ended on November 30, 2015, at which time outstanding subordinated units were converted to common units. Distributions and the partners' interest in net income were allocated to the subordinated units through November 30, 2015.

Selected Quarterly Results of O

Selected Quarterly Results of Operations (Unaudited)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Selected Quarterly Results of Operations (Unaudited)	21. Selected Quarterly Financial Data (unaudited) The following table sets forth certain unaudited financial and operating data for each quarter during 2014 and 2015. The unaudited quarterly information includes all normal recurring adjustments that we consider necessary for a fair presentation of the information shown. Predecessor Successor 2014 2015 1st QTR 2nd QTR 3rd QTR (1) 4th QTR 1st QTR 2nd QTR 3rd QTR 4th QTR Motor fuel sales $ 1,210,656 $ 1,370,124 $ 2,680,307 $ 4,521,286 $ 3,631,474 $ 4,301,220 $ 4,018,688 $ 3,232,962 Merchandise sales — — 115,070 357,534 355,403 410,012 429,891 400,368 Rental and other income 5,931 5,901 16,372 34,366 37,055 38,243 38,738 41,293 Total revenues $ 1,216,587 $ 1,376,025 $ 2,811,749 $ 4,913,186 $ 4,023,932 $ 4,749,475 $ 4,487,317 $ 3,674,623 Motor fuel gross profit $ 17,210 $ 17,067 $ 29,088 $ 167,638 $ 176,318 $ 243,149 $ 201,115 $ 160,713 Merchandise gross profit — — 36,979 115,343 115,525 136,024 142,527 132,665 Other gross profit 4,910 5,136 15,393 33,000 35,395 37,391 37,506 39,836 Total gross profit $ 22,120 $ 22,203 $ 81,460 $ 315,981 $ 327,238 $ 416,564 $ 381,148 $ 333,214 Income (loss) from operations $ 11,641 $ 11,489 $ (14,724 ) $ 39,596 $ 64,168 $ 124,147 $ 84,889 $ 45,046 Net income (loss) and comprehensive income (loss) $ 10,132 $ 9,595 $ (20,657 ) $ (36,665 ) $ 49,280 $ 95,175 $ 27,400 $ 11,750 Net income attributable to partners $ 10,132 $ 9,595 $ 1,027 $ 30,111 $ 17,072 $ 34,867 $ 27,544 $ 7,755 Net income per limited partner unit: Common (basic and diluted) $ 0.46 $ 0.43 $ 0.04 $ 0.83 $ 0.44 $ 0.87 $ 0.30 $ (0.13 ) Subordinated (basic and diluted) $ 0.46 $ 0.43 $ 0.04 $ 0.83 $ 0.44 $ 0.87 $ 0.52 $ 0.10 Fuel gallons 433,391 461,791 510,146 606,635 1,909,432 1,921,753 1,950,312 1,861,053 Motor fuel margin (2): Wholesale - third party 5.7¢ 4.9¢ 6.9¢ 17.6¢ 9.7¢ 8.0¢ 12.5¢ 9.5¢ Wholesale - affiliated 3.0¢ 3.0¢ 3.0¢ 3.0¢ 3.0¢ 3.5¢ 4.0¢ 4.0¢ Retail — — 26.0¢ 44.5¢ 31.9¢ 27.4¢ 34.1¢ 22.4¢ (1) The third quarter of 2014 includes Successor results of operations for the period from September 1, 2014 through September 30, 2014 following the ETP Merger. Also included through retrospective adjustment are results of operations for MACS, Sunoco LLC, and Susser for the period from September 1, 2014 through September 30, 2014, and all subsequent quarters, as these acquisitions are accounted for as transactions of entities under common control (see Note 4). (2) Concurrent with the ETP Merger, we adopted the LIFO inventory method for fuel inventory, and began excluding the non-cash inventory fair value adjustments from our calculation of fuel cents per gallon of gross profit (see Note 7).

Summary of Significant Accoun28

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Consolidation of Variable Interest Entities	Consolidation of Variable Interest Entities The Partnership uses a qualitative approach in assessing the consolidation requirement for VIEs. The approach focuses on identifying which enterprise has the power to direct the activities that most significantly impact the VIE’s economic performance and which enterprise has the obligation to absorb losses or the right to receive benefits from the VIE. In the event that the Partnership is the primary beneficiary of a VIE, the assets, liabilities, and results of operations of the VIE entity will be included in the Partnership’s consolidated financial statements.
Fair Value Measurements	Fair Value Measurements 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. 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 are 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.
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 retrospectively 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 19).
Acquisition Accounting	Acquisition Accounting Acquisitions of assets or entities that include inputs and processes and have the ability to create outputs are accounted for as business combinations. The purchase price is recorded for tangible and intangible assets acquired and liabilities assumed based on fair value. The excess of fair value of the consideration conveyed over the fair value of the net assets acquired is recorded as goodwill. The Consolidated Statements of Operations and Comprehensive Income for the years presented include the results of operations for each acquisition from their respective date of acquisition. Acquisitions of entities under common control are accounted for similar to a pooling of interests, in which the acquired assets and assumed liabilities are recognized at their historic carrying values. The results of operations of the affiliated business acquired are reflected in the Partnership’s consolidated results of operations beginning on the date of common control.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash on hand, demand deposits, and short-term investments with original maturities of three months or less. Sunoco LLC has a treasury services agreement with an indirect wholly-owned subsidiary of ETP, Sunoco, Inc. (“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. The net balance of Sunoco LLC is reflected in Advances from affiliates on the consolidated balance sheets.
Accounts Receivable	Accounts Receivable The majority of trade receivables are from wholesale fuel customers or amounts due from credit card companies related to retail credit card transactions. Wholesale customer credit is extended based on evaluation of the customer’s financial condition. Receivables are recorded at face value, without interest or discount. The Partnership provides an allowance for doubtful accounts based on historical experience and on a specific identification basis. Credit losses are recorded against the allowance when accounts are deemed uncollectible. Receivables from affiliates have risen from increased fuel sales and other miscellaneous transactions with non-consolidated affiliates. These receivables are recorded at face value, without interest or discount.
Inventories	Inventories Fuel inventories are stated at the lower of cost or market. Beginning September 2014, fuel inventory cost is determined using the last-in-first-out method (“LIFO”). Under this methodology, the cost of fuel sold consists of actual acquisition costs, which includes transportation and storage costs. Such costs are adjusted to reflect increases or decreases in inventory quantities which are valued based on changes in the LIFO inventory layers. Merchandise inventories are stated at the lower of average cost, as determined by the retail inventory method, or market. We record an allowance for shortages and obsolescence relating to merchandising inventory based on historical trends and any known changes. Shipping and handling costs are included in the cost of merchandise inventories.
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred.
Property and Equipment	Property and Equipment Property and equipment are recorded at cost. Depreciation is computed on a straight-line basis over the useful lives of the assets, estimated to be forty years for buildings, three to fifteen years for equipment and thirty years for storage tanks. Assets under capital leases are depreciated over the life of the corresponding lease. Amortization of leasehold improvements is based upon the shorter of the remaining terms of the leases including renewal periods that are reasonably assured, or the estimated useful lives, which approximate twenty years. Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Maintenance and repairs are charged to operations as incurred. Gains or losses on the disposition of property and equipment are recorded in the period incurred.
Long-Lived Assets	Long-Lived Assets Long-lived assets are tested for possible impairment whenever events or changes in circumstances indicate the carrying amount of the asset may not be recoverable. If such indicators exist, the estimated undiscounted future cash flows related to the asset are compared to the carrying value of the asset. If the carrying value is greater than the estimated undiscounted future cash flow amount, an impairment charge is recorded within loss on disposal of assets and impairment charge in the statement of operations for amounts necessary to reduce the corresponding carrying value of the asset to fair value. The impairment loss calculations require management to apply judgment in estimating future cash flows and the discount rates that reflect the risk inherent in future cash flows.
Goodwill and Indefinite-Lived Intangible Assets	Goodwill and Indefinite-Lived Intangible Assets Goodwill represents the excess of consideration paid over fair value of net assets of businesses acquired. Goodwill and intangible assets acquired in a purchase business combination are recorded at fair value as of the date acquired. Acquired intangibles determined to have an indefinite useful life are not amortized, but are instead tested for impairment at least annually, and are tested for impairment more frequently if events and circumstances indicate that the asset might be impaired. The annual impairment test of goodwill and indefinite lived intangible assets is performed as of the first day of the fourth quarter of each fiscal year. The Partnership uses qualitative factors to determine whether it is more likely than not (likelihood of more than 50%) that the fair value of a reporting unit is less than its carrying amount, including goodwill. Based upon the analysis of qualitative factors, the Partnership determines if it is more likely than not that the reporting unit has a fair value which exceeds the carrying value. Some of the qualitative factors considered in applying this test include the consideration of macroeconomic conditions, industry and market considerations, cost factors affecting the business, the overall financial performance of the business, and the performance of the unit price of the Partnership. If qualitative factors are not deemed sufficient to conclude that the fair value of the reporting unit more likely than not exceeded the carrying value of the reporting unit, then the two-step approach would be applied in making an evaluation. In step one, multiple valuation methodologies, including a market approach (market price multiples of comparable companies) and an income approach (discounted cash flow analysis), would be used. The computations require management to make significant estimates and assumptions. Critical estimates and assumptions that are used as part of these evaluations would include, among other things, selection of comparable publicly traded companies, the discount rate applied to future earnings reflecting a weighted average cost of capital rate, and earnings growth assumptions. A discounted cash flow analysis requires management to make various assumptions about sales, operating margins, capital expenditures, working capital, and growth rates. If after assessing the totality of events or circumstances an entity determines that it is more likely than not that the fair value of a reporting unit is greater than its carrying amount then performing the two-step test is unnecessary. If the estimated fair value of a reporting unit is less than the carrying value, a second step is performed to compute the amount of the impairment by determining an “implied fair value” of goodwill. The determination of the Partnership’s “implied fair value” requires the Partnership to allocate the estimated fair value of the reporting unit to the assets and liabilities of the reporting unit. Any unallocated fair value represents the “implied fair value” of goodwill, which is compared to the corresponding carrying value. If the “implied fair value” is less than the carrying value, an impairment charge would be recorded. Indefinite-lived intangible assets are composed of certain trademarks and are not amortized but are evaluated for impairment annually or more frequently if events or changes occur that suggest an impairment in carrying value, such as a significant adverse change in the business climate. Indefinite-lived intangible assets are evaluated for impairment by comparing each asset's fair value to its book value. We first determine qualitatively whether it is more likely than not that an indefinite-lived asset is impaired. If we conclude that it is more likely than not that an indefinite-lived asset is impaired, then we determine the fair value by using the discounted cash flow model based on royalties estimated to be derived in the future use of the asset were we to license the use of the indefinite-lived asset.
Other Intangible Assets	Other Intangible Assets Other finite-lived intangible assets consist of supply agreements, customer relations, non-competes, loan origination costs, and favorable lease arrangements. Separable intangible assets that are not determined to have an indefinite life are amortized over their useful lives and assessed for impairment only if and when circumstances warrant. The determination of the fair market value of the intangible asset and the estimated useful life are based on an analysis of all pertinent factors including (1) the use of widely-accepted valuation approaches, the income approach or the cost approach, (2) the expected use of the asset by the Partnership, (3) the expected useful life of related assets, (4) any legal, regulatory or contractual provisions, including renewal or extension period that would cause substantial costs or modifications to existing agreements, and (5) the effects of obsolescence, demand, competition, and other economic factors. Should any of the underlying assumptions indicate that the value of the intangible assets might be impaired, we may be required to reduce the carrying value and subsequent useful life of the asset. If the underlying assumptions governing the amortization of an intangible asset were later determined to have significantly changed, we may be required to adjust the amortization period of such asset to reflect any new estimate of its useful life. Any write-down of the value or unfavorable change in the useful life of an intangible asset would increase expense at that time. Customer relations and supply agreements are amortized on a straight-line basis over the remaining terms of the agreements, which generally range from five to twenty years. Favorable lease arrangements are amortized on a straight-line basis over the remaining lease terms. Non-competition agreements are amortized over the terms of the respective agreements, and loan origination costs are amortized over the life of the underlying debt as an increase to interest expense.
Environmental Liabilities	Environmental Liabilities Environmental expenditures related to existing conditions, resulting from past or current operations and from which no current or future benefit is discernible, are expensed by the Partnership. Expenditures that extend the life of the related property or prevent future environmental contamination are capitalized. We determine and establish a liability on a site-by-site basis when it is probable and can be reasonably estimated. A related receivable is recorded for estimable probable reimbursements.
Revenue Recognition	Revenue Recognition Revenues from our two primary product categories, motor fuel and merchandise, are recognized either at the time fuel is delivered to the customer or at the time of sale. Shipment and delivery of motor fuel generally occurs on the same day. The Partnership charges its wholesale customers for third-party transportation costs, which are recorded net in cost of sales. Through PropCo, our wholly owned corporate subsidiary, we may sell motor fuel to wholesale customers on a consignment basis, in which we retain title to inventory, control access to and sale of fuel inventory, and recognize revenue at the time the fuel is sold to the ultimate customer. We derive other income from rental income, propane and lubricating oils, and other ancillary product and service offerings. In our retail segment, we derive other income from lottery ticket sales, money orders, prepaid phone cards and wireless services, ATM transactions, car washes, movie rentals, and other ancillary product and service offerings. We record revenue from other retail transactions on a net commission basis when the product is sold and/or services are rendered.
Rental Income	Rental Income Rental income from operating leases is recognized on a straight line basis over the term of the lease.
Cost of Sales	Cost of Sales We include in cost of sales all costs incurred to acquire fuel and merchandise, including the costs of purchasing, storing, and transporting inventory prior to delivery to our customers. Items are removed from inventory and are included in cost of sales based on the retail inventory method for merchandise and the LIFO method for motor fuel. Cost of sales does not include depreciation of property, plant, and equipment as amounts attributed to cost of sales would not be significant. Depreciation is separately classified in the Consolidated Statements of Operations and Comprehensive Income.
Motor Fuel and Sales Taxes	Motor Fuel and Sales Taxes Certain motor fuel and sales taxes are collected from customers and remitted to governmental agencies either directly by the Partnership or through suppliers. The Partnership’s accounting policy for wholesale direct sales to dealer and commercial customers is to exclude the collected motor fuel tax from sales and cost of sales. For retail locations where the Partnership holds inventory, including consignment arrangements, motor fuel sales and motor fuel cost of sales include motor fuel taxes. Such amounts for the year ended December 31, 2013, the periods January 1, 2014 through August 31, 2014 and September 1, 2014 through December 31, 2014, and the year ended December 31, 2015 were $18.3 million, $10.3 million, $754.7 million, and $2.3 billion, respectively. Merchandise sales and cost of merchandise sales are reported net of sales tax in the accompanying Consolidated Statements of Operations and Comprehensive Income.
Deferred Branding Incentives	Deferred Branding Incentives We receive payments for branding incentives related to fuel supply contracts. Unearned branding incentives are deferred and amortized on a straight line basis over the term of the agreement as a credit to cost of sales.
Lease Accounting	Lease Accounting The Partnership leases a portion of its properties under non-cancelable operating leases, whose initial terms are typically five to fifteen years, with options permitting renewal for additional periods. Minimum rent is expensed on a straight-line basis over the term of the lease, including renewal periods that are reasonably assured at the inception of the lease. The Partnership is typically responsible for payment of real estate taxes, maintenance expenses, and insurance. The Partnership also leases certain vehicles, and such leases are typically less than five years.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Cash, accounts receivable, certain other current assets, marketable securities, accounts payable, accrued expenses, and other current liabilities are reflected in the consolidated financial statements at fair value.
Earnings Per Unit	Earnings Per Unit In addition to common and subordinated units, we have identified incentive distribution rights (“IDRs”) as participating securities and compute income per unit using the two-class method under which any excess of distributions declared over net income shall be allocated to the partners based on their respective sharing of income specified in the partnership agreement. Net income per unit applicable to limited partners (including common and subordinated unitholders) is computed by dividing limited partners’ interest in net income, after deducting any incentive distributions, by the weighted-average number of outstanding common and subordinated units.
Stock and Unit-based Compensation	Stock and Unit-based Compensation Certain employees supporting operations prior to the ETP Merger were granted long-term incentive compensation awards under the Susser stock-based compensation programs, which primarily consisted of stock options and restricted common stock. Prior to the ETP Merger, these costs were allocated to us and are included in general and administrative expenses. In connection with our IPO, our General Partner adopted the Susser Petroleum Partners LP 2012 Long-Term Incentive Plan (the “LTIP Plan”, or “Sunoco LP Plan”), under which various types of awards may be granted to employees, consultants, and directors of our General Partner who provide services for us. On August 29, 2014, effective with the ETP Merger, all then outstanding unvested awards became fully vested. Subsequent to the ETP Merger, there were additional grants issued under the LTIP plan as well as allocated compensation expenses from ETP, which are recognized over the vesting period based on the grant-date fair value. The grant-date fair value is determined based on the market price of our common units on the grant date. We amortize the grant-date fair value of these awards over their vesting period using the straight-line method. Expenses related to unit-based compensation are included in general and administrative expenses.
Income Taxes	Income Taxes The Partnership is a publicly traded limited partnership and is not taxable for federal and most state income tax purposes. As a result, our earnings or losses, to the extent not included in a taxable subsidiary, for federal and most state purposes are included in the tax returns of the individual partners. Net earnings for financial statement purposes may differ significantly from taxable income reportable to Unitholders as a result of differences between the tax basis and financial basis of assets and liabilities, differences between the tax accounting and financial accounting treatment of certain items, and due to allocation requirements related to taxable income under our Second Amended and Restated Agreement of Limited Partnership (the “Partnership Agreement”). As a publicly traded limited 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, the Partnership would be taxed as a corporation for federal and state income tax purposes. For the years ended December 31, 2015, 2014, and 2013, our qualifying income met the statutory requirement. The Partnership conducts certain activities through corporate subsidiaries which are subject to federal, state and local income taxes. These corporate subsidiaries include Propco, Susser, and Aloha. The Partnership and its corporate subsidiaries account for income taxes under the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rate is recognized in earnings in the period that includes the enactment date. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts more likely than not to be realized. The determination of the provision for income taxes requires significant judgment, use of estimates, and the interpretation and application of complex tax laws. Significant judgment is required in assessing the timing and amounts of deductible and taxable items and the probability of sustaining uncertain tax positions. The benefits of uncertain tax positions are recorded in our financial statements only after determining a more-likely-than-not probability that the uncertain tax positions will withstand challenge, if any, from taxing authorities. When facts and circumstances change, we reassess these probabilities and record any changes through the provision for income taxes. In November 2015, new federal partnership audit procedures were signed into law which are effective for tax years beginning after December 31, 2017. Under the new procedures, a partnership would be responsible for paying the imputed underpayment of tax resulting from the audit adjustments in the adjustment year even though partnerships are “pass through entities”. However, as an alternative to paying the imputed underpayment of tax at the partnership level, a partnership may elect to provide the audit adjustment information to the reviewed year partners, whom in turn would be responsible for paying the imputed underpayment of tax in the adjustment year. The Partnership is currently evaluating the impact, if any, this legislation has its income taxes policies.
Recently Issued Accounting Pronouncements	Recently Issued and Adopted 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, " which simplifies the presentation of debt issuance costs by requiring debt issuance costs related to a recognized debt liability to be presented in the balance sheet as a direct deduction from the debt liability rather than as an asset. This ASU is effective for annual reporting periods after December 15, 2015, including interim periods within that reporting period, with early adoption permitted for financial statements that have not been previously issued. Upon adoption, this ASU must be applied retrospectively to all prior reporting periods presented. We adopted and applied this standard to our consolidated financial statements for the years ended December 31, 2015 and 2014. The adoption of this ASU did not have a material impact on 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. " This ASU provides 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 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"). " This ASU specifies 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. This ASU is 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 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 continue to evaluate the impact 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 Partnership will continue to classify loan origination costs related to the line of credit as an asset and amortize ratably. The adoption of this ASU did not have a material impact on 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 financial statements. FASB ASU No. 2015-17 . In November 2015, the FASB issued ASU No. 2015-17 " Income Taxes (Topic 740) – Balance Sheet Classification of Deferred Taxes. " This ASU requires that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. We adopted and applied this standard to our consolidated financial statements for the years ended December 31, 2015 and 2014. The adoption of this ASU did not have a material impact on our financial statements. FASB ASU No. 2016-01 . In January 2016, the FASB issued ASU No. 2016-01 " Financial Instruments—Overall (ASU 2016-01) – Recognition and Measurement of Financial Assets and Financial Liabilities, " which institutes a number of modifications to the reporting of financial assets and liabilities. These modifications include (a) measurement of non-equity method assets and liabilities at fair value, with changes to fair value recognized through net income, (b) performance of qualitative impairment assessments of equity investments without readily determinable fair values at each reporting period, (c) elimination of the requirement to disclose methods and significant assumptions used in calculating the fair value of financial instruments measured at amortized cost, (d) measurement of the fair value of financial instruments measured at amortized cost using the exit price notion consistent with Topic 820, Fair Value Measurement, (e) separate presentation in other comprehensive income of the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk, (f) separate presentation of financial assets and financial liabilities by measurement category and form of financial asset, and (g) evaluate the need for a valuation allowance on a deferred tax asset related to available-for-sale securities in combination with the entity’s other deferred tax assets. This ASU is effective for financial statements issued with fiscal years beginning after December 15, 2017, including interim periods within that reporting period. We do not anticipate that the adoption of this ASU will have a material impact on the financial statements.

Merger and Acquisitions (Tables

Merger and Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2015
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Information	Unaudited Pro Forma Susser, Sunoco LLC, MACS, and Aloha Twelve Months Ended December 31, 2014 Revenues $ 24,826,360 Net income attributable to partners $ 17,614
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 272,930 Goodwill 590,042 Intangible assets 70,473 Other noncurrent assets 811 Current liabilities (154,617 ) Other noncurrent liabilities (255,289 ) Net assets $ 695,784
MACS [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the recording of the assets and liabilities at their respective carrying values as of the date presented (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 final allocation of the assets and liabilities as of the date presented (in thousands): December 16, 2014 Current assets $ 67,012 Property and equipment 127,916 Goodwill 105,615 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 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 recording of the assets and liabilities at their respective carrying values as of the date presented, (in thousands): August 31, 2014 Current assets $ 1,107,007 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 1,027,129 Net deemed contribution (252,129 ) 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 final recording of the assets and liabilities at their respective carrying values as of the date presented, (in thousands): August 31, 2014 Current assets $ 217,244 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 ) Total consideration 1,668,726 Net deemed contribution (701,871 ) Cash acquired (63,801 ) Total cash consideration, net of cash acquired $ 903,054

Variable Interest Entities (Tab

Variable Interest Entities (Tables)	12 Months Ended
	Dec. 31, 2015
Noncontrolling Interest [Abstract]
Schedule of Variable Interest Entities	Assets and liabilities of the VIEs, included in the December 31, 2014 Consolidated Balance Sheet, consisted of the following: December 31, 2014 (in thousands) Receivables from affiliates $ 3,484 Property, plant and equipment, net 45,340 Other noncurrent assets 3,665 Accounts payable and accrued liabilities 490 Long-term debt, including current maturities of $8,422 56,452 Other noncurrent liabilities 1,190

Accounts Receivable (Tables)

Accounts Receivable (Tables)	12 Months Ended
	Dec. 31, 2015
Accounts Receivable Net [Abstract]
Schedule of Accounts Receivable	Accounts receivable, excluding receivables from affiliates, consisted of the following: December 31, 2014 December 31, 2015 (in thousands) Accounts receivable, trade $ 193,199 $ 153,580 Credit card receivables 37,277 57,393 Vendor receivables for rebates, branding, and other 16,536 14,561 Other receivables 14,033 38,381 Allowance for doubtful accounts (3,980 ) (3,922 ) Accounts receivable, net $ 257,065 $ 259,993
Allowance for Credit Losses on Financing Receivables	An allowance for doubtful accounts is provided based on management’s evaluation of outstanding accounts receivable. Following is a summary of the valuation accounts related to accounts and notes receivable: Balance at Beginning of Period Additions Charged to Expense Amounts Written Off, Net of Recoveries Acquired through Business Acquisitions Balance at End of Period (in thousands) Allowance for doubtful accounts: Predecessor: Balance at December 31, 2013 $ 103 $ 360 $ 140 $ — $ 323 Balance at August 31, 2014 323 270 72 — 521 Successor: Balance at December 31, 2014 521 360 321 3,420 3,980 Balance at December 31, 2015 $ 3,980 $ 716 $ 774 $ — $ 3,922

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consisted of the following: December 31, 2014 December 31, 2015 (in thousands) Fuel-retail $ 31,934 $ 29,578 Fuel-other wholesale 302,675 283,021 Fuel-consignment 7,337 3,801 Merchandise 83,790 85,966 Equipment and maintenance spare parts 11,210 10,902 Other 3,348 3,236 Inventories, net $ 440,294 $ 416,504

Property And Equipment (Tables)

Property And Equipment (Tables)	12 Months Ended
	Dec. 31, 2015
Property Plant And Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment consisted of the following: December 31, 2014 December 31, 2015 (in thousands) Land $ 667,323 $ 823,080 Buildings and leasehold improvements 866,062 1,014,942 Equipment 541,397 664,241 Construction in progress 96,020 39,407 Total property and equipment 2,170,802 2,541,670 Less: accumulated depreciation (89,676 ) (144,404 ) Property and equipment, net $ 2,081,126 $ 2,397,266

Goodwill and Other Intangible34

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table reflects goodwill balances and activity for the years ended December 31, 2014 and 2015: Segment Wholesale Retail Consolidated (in thousands) Balance at December 31, 2013 (Predecessor) $ 22,823 $ — $ 22,823 Goodwill related to Susser predecessor — 254,285 254,285 Goodwill related to ETP "push down" accounting, net of previously recognized goodwill 584,073 718,851 1,302,924 Goodwill related to MACS acquisition 57,776 60,833 118,609 Goodwill related to Aloha acquisition 59,446 95,361 154,807 Goodwill related to other acquisition — 988 988 Balance at December 31, 2014 (Successor) 724,118 1,130,318 1,854,436 Goodwill related to ETP "push down" accounting, net of previously recognized goodwill — (14,346 ) (14,346 ) Goodwill related to Aloha acquisition (54,377 ) 5,185 (49,192 ) Goodwill related to Alta East acquisition 16,599 — 16,599 Goodwill related to other acquisitions — 14,367 14,367 Balance at December 31, 2015 (Successor) $ 686,340 $ 1,135,524 $ 1,821,864
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, at December 31, 2014 and 2015: December 31, 2014 December 31, 2015 Gross Carrying Amount Accumulated Amortization Net Book Value Gross Carrying Amount Accumulated Amortization Net Book Value (in thousands) Indefinite-lived Tradenames $ 498,937 $ 6,508 $ 492,429 $ 493,058 $ 6,508 $ 486,550 Franchise rights 329 — 329 — — — Contractual rights — — — 33,850 — 33,850 Liquor licenses 16,000 — 16,000 16,000 — 16,000 Finite-lived Customer relations including supply agreements 447,820 98,602 349,218 546,792 148,396 398,396 Favorable leasehold arrangements, net 25,531 1,158 24,373 22,863 1,188 21,675 Loan origination costs 7,611 381 7,230 9,358 2,172 7,186 Other intangibles 4,604 728 3,876 3,675 1,428 2,247 Intangible assets, net $ 1,000,832 $ 107,377 $ 893,455 $ 1,125,596 $ 159,692 $ 965,904
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	The following table presents the Partnership’s estimate of amortization includable in amortization expense and interest expense for each of the five succeeding fiscal years and thereafter for finite-lived intangibles as of December 31, 2015 (in thousands): Amortization Interest 2016 $ 47,049 $ 1,925 2017 46,647 1,925 2018 46,156 1,925 2019 45,880 1,411 2020 45,553 — Thereafter 191,034 —

Accrued Expenses and Other Cu35

Accrued Expenses and Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2015
Accrued Expenses And Other Current Liabilities [Abstract]
Schedule of Accrued Liabilities	Current accrued expenses and other current liabilities consisted of the following: December 31, 2014 December 31, 2015 (in thousands) Wage and other employee-related accrued expenses $ 29,002 $ 14,800 Franchise agreement termination accrual 4,579 4,399 Accrued tax expense 142,772 99,816 Accrued insurance and environmental 14,332 18,537 Accrued interest expense 1,583 28,494 Deposits and other 98,779 88,252 Total $ 291,047 $ 254,298

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt consisted of the following: December 31, 2014 December 31, 2015 (in thousands) Sale leaseback financing obligation $ 126,643 $ 121,992 Senior term loan on Uphoff properties ("VIE Debt", see Note 5) 56,452 — 2014 Revolver, bearing interest at Prime or LIBOR plus an applicable margin 683,378 450,000 6.375% Senior Notes Due 2023 — 800,000 5.500% Senior Notes Due 2020 — 600,000 Notes payable, bearing interest at 6% and 4% 3,552 3,525 Capital lease obligations 494 7 Note payable, bearing interest at 7% 457 443 Promissory note with ETP 235,000 — Total debt 1,105,976 1,975,967 Less: current maturities 13,772 5,084 Less: debt issuance costs — 18,352 Long-term debt, net of current maturities $ 1,092,204 $ 1,952,531
Schedule of Maturities of Long-term Debt	At December 31, 2015, scheduled future debt principal maturities were as follows (in thousands): 2016 $ 5,084 2017 7,809 2018 5,053 2019 455,318 2020 605,598 Thereafter 897,105 Total $ 1,975,967

Related-Party Transactions (Tab

Related-Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	Related party transactions with affiliates for the Predecessor twelve month period ended December 31, 2013 and the period January 1, 2014 through August 31, 2014 and for the Successor period September 1, 2014 through December 31, 2014 and the twelve month period ended December 31, 2015 are as follows (in thousands): Predecessor Successor Twelve months ended December 31, 2013 January 1, 2014 through August 31, 2014 September 1, 2014 through December 31, 2014 Twelve months ended December 31, 2015 Motor fuel sales to affiliates $ 2,974,122 $ 2,200,394 $ 772,338 $ 1,832,606 Bulk fuel purchases from ETP — — 52,474 2,449,029 Allocated cost of employees 11,400 8,802 — — Transportation charges from Susser for delivery of motor fuel 49,994 37,874 — — Purchase of stores from Susser 104,159 81,145 — —

Commitments And Contingencies (

Commitments And Contingencies (Tables)	12 Months Ended
	Dec. 31, 2015
Leases [Abstract]
Schedule of Rent Expense	The components of net rent expense are as follows: Predecessor Successor Twelve months ended December 31, 2013 January 1, 2014 through August 31, 2014 September 1, 2014 through December 31, 2014 Twelve months ended December 31, 2015 (in thousands) Cash rent: Store base rent $ 819 $ 562 $ 22,341 $ 81,179 Equipment rent 175 155 4,398 12,387 Total cash rent 994 717 26,739 93,566 Non-cash rent: Straight-line rent 20 12 1,712 (617 ) Net rent expense $ 1,014 $ 729 $ 28,451 $ 92,949
Schedule of Future Minimum Rental Payments for Operating Leases	Future minimum lease payments, excluding sale-leaseback financing obligations (see Note 11), for future fiscal years are as follows (in thousands): 2016 $ 64,177 2017 60,907 2018 58,632 2019 57,341 2020 56,993 Thereafter 349,527 Total $ 647,577

Rental Income under Operating39

Rental Income under Operating Leases (Tables)	12 Months Ended
	Dec. 31, 2015
Rental Income Under Operating Leases [Abstract]
Schedule of Property Subject to or Available for Operating Lease	The following schedule details our investment in property under operating leases: December 31, 2014 December 31, 2015 (in thousands) Land $ 140,459 $ 141,340 Buildings and improvements 55,581 64,752 Equipment 16,154 13,919 Total property and equipment 212,194 220,011 Less: accumulated depreciation (19,603 ) (17,596 ) Property and equipment, net $ 192,591 $ 202,415
Schedule of Minimum Future Rental Income	The following is a schedule by years of minimum future rental income under non-cancelable operating leases as of December 31, 2015 (in thousands): 2016 $ 27,518 2017 16,437 2018 8,370 2019 5,923 2020 2,365 Thereafter 2,535 Total minimum future rentals $ 63,148

Interest Expense And Interest40

Interest Expense And Interest Income (Tables)	12 Months Ended
	Dec. 31, 2015
Interest Income Expense Net [Abstract]
Schedule of Interest Expense and Interest Income	The components of net interest expense were as follows: Successor Twelve months ended December 31, 2013 January 1, 2014 through August 31, 2014 September 1, 2014 through December 31, 2014 Twelve months ended December 31, 2015 (in thousands) Cash interest expense $ 3,356 $ 4,516 $ 9,064 $ 86,824 Amortization of loan costs 381 313 1,986 3,515 Cash interest income (266 ) (62 ) (115 ) (2,764 ) Interest expense, net $ 3,471 $ 4,767 $ 10,935 $ 87,575

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of Federal and State Components of Income Tax Expense (Benefit)	The components of the federal and state income tax expense (benefit) are summarized as follows: Predecessor Successor Twelve months ended December 31, 2013 January 1, 2014 through August 31, 2014 September 1, 2014 through December 31, 2014 Twelve months ended December 31, 2015 (in thousands) Current: Federal $ 68 $ (15 ) $ 34,260 $ 18,652 State 302 252 4,479 4,187 Total current income tax expense 370 237 38,739 22,839 Deferred: Federal 70 (19 ) 30,938 5,767 State — — — 18,464 Total deferred tax expense (benefit) 70 (19 ) 30,938 24,231 Net income tax expense $ 440 $ 218 $ 69,677 $ 47,070
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of the income tax expense at the U. S. federal statutory rate to the income tax expense is presented below: Predecessor Successor (amounts in thousands) Twelve months ended December 31, 2013 January 1, 2014 through August 31, 2014 September 1, 2014 through December 31, 2014 Twelve months ended December 31, 2015 Amount Amount Amount Amount Tax at statutory federal rate $ 13,113 $ 7,955 $ (8,236 ) $ 80,736 Partnership earnings not subject to tax (13,028 ) (7,598 ) 35,564 (55,402 ) Revaluation of investments in affiliates — — 45,182 9,348 State and local tax, net of federal benefit 301 164 3,246 11,565 Other 54 (303 ) (6,079 ) 823 Net income tax expense $ 440 $ 218 $ 69,677 $ 47,070
Schedule of Principal Components of Deferred Tax Assets (Liabilities)	The table below summarizes the principal components of the deferred tax assets (liabilities) as follows: December 31, 2014 December 31, 2015 (in thousands) Deferred tax assets: Other $ 19,990 $ 19,965 Net operating loss carry forwards — 62,014 Total deferred tax assets 19,990 81,979 Deferred tax liabilities: Fixed assets 157,190 253,897 Trademarks and other intangibles 156,426 173,760 Investments in affiliates 82,902 85,649 Other 2,425 — Total deferred tax liabilities 398,943 513,306 Net deferred income tax liabilities $ 378,953 $ 431,327

Partners' Capital (Tables)

Partners' Capital (Tables)	12 Months Ended
	Dec. 31, 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): Predecessor Successor Twelve months ended December 31, 2013 January 1, 2014 through August 31, 2014 September 1, 2014 through December 31, 2014 Twelve months ended December 31, 2015 Attributable to Common Units Distributions (a) $ 20,251 $ 11,261 $ 27,031 $ 155,875 Distributions in excess of net income (1,717 ) 7 (9,532 ) (111,377 ) Limited partners' interest in net income $ 18,534 $ 11,268 $ 17,499 $ 44,498 Attributable to Subordinated Units Distributions (a) $ 20,167 $ 11,178 $ 12,533 $ 22,796 Distributions in excess of net income (1,674 ) — (3,228 ) (11,730 ) Limited partners' interest in net income $ 18,493 $ 11,178 $ 9,305 $ 11,066 (a) Distributions declared per unit to unitholders as of record date $ 1.84 $ 1.02 $ 1.15 $ 2.89
Schedule of Incentive Distribution Rights to Limited Partners	Marginal percentage interest in distributions Total quarterly distribution per Common unit target amount Common 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 presents our cash distributions paid: Limited Partners Payment Date Per Unit Distribution Total Cash Distribution Distribution to IDR Holders (in thousands, except per unit amounts) February 16, 2016 $ 0.8013 $ 70,006 $ 16,532 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 November 28, 2014 0.5457 18,541 255 August 29, 2014 0.5197 11,413 64 May 30, 2014 0.5021 11,026 — February 28, 2014 0.4851 10,650 — November 29, 2013 0.4687 10,290 — August 29, 2013 0.4528 9,907 — May 30, 2013 0.4375 9,572 — March 1, 2013 0.4375 9,572 — November 29, 2012 0.0285 624 —

Unit-Based Compensation (Tables

Unit-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 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): Predecessor Successor Twelve months ended December 31, 2013 January 1, 2014 through August 31, 2014 September 1, 2014 through December 31, 2014 Twelve months ended December 31, 2015 Phantom common units (1) $ 530 $ 604 $ 3,232 $ 4,325 Allocated expense from Parent (2) 1,405 4,088 994 1,378 Total unit-based compensation $ 1,935 $ 4,692 $ 4,226 $ 5,703 (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 for the years ended December 31, 2014 and 2015, is set forth below: Number of Phantom Common Units Weighted-Average Grant Date Fair Value Outstanding at December 31, 2013 (Predecessor) 36,963 $ 21.66 Granted 6,354 33.24 Vested (40,317 ) 23.72 Forfeited (3,000 ) 18.42 Outstanding at August 31, 2014 (Predecessor) — — Granted 241,235 45.50 Outstanding at December 31, 2014 (Successor) 241,235 45.50 Granted 993,134 40.63 Forfeited (87,321 ) 50.71 Outstanding at December 31, 2015 (Successor) 1,147,048 $ 41.19

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following tables present financial information by segment for the period from September 1, 2014 through December 31, 2014 and the twelve months ended December 31, 2015. Wholesale Segment Retail Segment Intercompany Eliminations Totals (in thousands) Revenue Retail motor fuel sales $ — $ 1,298,804 $ 1,298,804 Wholesale motor fuel sales to third parties 4,235,415 — 4,235,415 Wholesale motor fuel sales to affiliates 772,338 — 772,338 Merchandise sales — 472,604 472,604 Rental income 14,769 6,873 21,642 Other income (2,468 ) 27,024 24,556 Intersegment sales 36,131 — (36,131 ) — Total revenue 5,056,185 1,805,305 (36,131 ) 6,825,359 Gross profit Retail motor fuel — 138,830 138,830 Wholesale motor fuel 45,526 — 45,526 Merchandise — 152,322 152,322 Rental and other 19,968 24,438 44,406 Total gross profit 65,494 315,590 381,084 Total operating expenses 104,220 256,357 360,577 Income (loss) from operations (38,726 ) 59,233 20,507 Unallocated interest expense, net (2,595 ) (8,340 ) (10,935 ) Income (loss) before income taxes (41,321 ) 50,893 9,572 Income tax expense (67,760 ) (1,917 ) (69,677 ) Net income (loss) and comprehensive income (loss) $ (109,081 ) $ 48,976 $ (60,105 ) Depreciation, amortization and accretion 24,514 35,821 60,335 Interest expense, net 2,595 8,340 10,935 Income tax expense 67,760 1,917 69,677 EBITDA (14,212 ) 95,054 80,842 Non-cash compensation expense 428 3,798 4,226 Loss (gain) on disposal of assets (270 ) (124 ) (394 ) Unrealized gain on commodity derivatives (1,096 ) — (1,096 ) Inventory fair value adjustments 176,710 16,733 193,443 Adjusted EBITDA $ 161,560 $ 115,461 $ 277,021 Capital expenditures $ 108,356 $ 8,056 $ 116,412 Total assets $ 842,975 $ 5,305,890 $ 6,148,865 Segment Financial Data for the Twelve Months Ended December 31, 2015 Wholesale Segment Retail Segment Intercompany Eliminations Totals (in thousands) Revenue Retail motor fuel sales $ — $ 3,247,545 $ 3,247,545 Wholesale motor fuel sales to third parties 10,104,193 — 10,104,193 Wholesale motor fuel sales to affiliates 1,832,606 — 1,832,606 Merchandise sales — 1,595,674 1,595,674 Rental income 51,599 20,131 71,730 Other income 27,674 55,925 83,599 Intersegment sales 391,590 — (391,590 ) — Total revenue 12,407,662 4,919,275 (391,590 ) 16,935,347 Gross profit Retail motor fuel — 330,976 330,976 Wholesale motor fuel 450,319 — 450,319 Merchandise — 526,741 526,741 Rental and other 74,339 75,789 150,128 Total gross profit 524,658 933,506 1,458,164 Total operating expenses 331,708 808,206 1,139,914 Income (loss) from operations 192,950 125,300 318,250 Unallocated interest expense, net (54,296 ) (33,279 ) (87,575 ) Income (loss) before income taxes 138,654 92,021 230,675 Income tax expense (4,321 ) (42,749 ) (47,070 ) Net income (loss) and comprehensive income (loss) $ 134,333 $ 49,272 $ 183,605 Depreciation, amortization and accretion 67,780 133,239 201,019 Interest expense, net 54,296 33,279 87,575 Income tax expense 4,321 42,749 47,070 EBITDA 260,730 258,539 519,269 Non-cash compensation expense 4,016 1,687 5,703 Loss (gain) on disposal of assets 1,440 610 2,050 Unrealized gain on commodity derivatives 1,848 — 1,848 Inventory fair value adjustments 77,849 6,981 84,830 Adjusted EBITDA $ 345,883 $ 267,817 $ 613,700 Capital expenditures $ 65,131 $ 303,274 $ 368,405 Total assets $ 2,593,477 $ 3,654,106 $ 6,247,583

Net Income per Unit (Tables)

Net Income per Unit (Tables)	12 Months Ended
	Dec. 31, 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: Predecessor Successor Twelve months ended December 31, 2013 January 1, 2014 through August 31, 2014 September 1, 2014 through December 31, 2014 Twelve months ended December 31, 2015 (dollars in thousands, except units and per unit amounts) Net income (loss) and comprehensive income (loss) $ 37,027 $ 22,510 $ (60,105 ) $ 183,605 Less: Net income and comprehensive income attributable to noncontrolling interest — — 1,043 53,783 Less: Preacquisition income (loss) allocated to general partner — — (95,381 ) 42,584 Net income and comprehensive income attributable to partners 37,027 22,510 34,233 87,238 Less: Incentive distribution rights — 64 1,146 29,784 MACS earnings prior to October 1, 2014 — — 5,878 — Distributions on nonvested phantom unit awards — — 405 1,890 Limited partners' interest in net income $ 37,027 $ 22,446 $ 26,804 $ 55,564 Weighted average limited partner units outstanding: Common - basic 10,964,258 11,023,617 20,572,373 40,253,913 Common - equivalents 21,844 25,128 6,382 21,738 Common - diluted 10,986,102 11,048,745 20,578,755 40,275,651 Subordinated - (basic and diluted) 10,939,436 10,939,436 10,939,436 10,010,333 Net income per limited partner unit: Common - basic and diluted $ 1.69 $ 1.02 $ 0.85 $ 1.11 Subordinated - basic and diluted (1) $ 1.69 $ 1.02 $ 0.85 $ 1.40 (1) The subordination period ended on November 30, 2015, at which time outstanding subordinated units were converted to common units. Distributions and the partners' interest in net income were allocated to the subordinated units through November 30, 2015.

Selected Quarterly Results of46

Selected Quarterly Results of Operations (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	The following table sets forth certain unaudited financial and operating data for each quarter during 2014 and 2015. The unaudited quarterly information includes all normal recurring adjustments that we consider necessary for a fair presentation of the information shown. Predecessor Successor 2014 2015 1st QTR 2nd QTR 3rd QTR (1) 4th QTR 1st QTR 2nd QTR 3rd QTR 4th QTR Motor fuel sales $ 1,210,656 $ 1,370,124 $ 2,680,307 $ 4,521,286 $ 3,631,474 $ 4,301,220 $ 4,018,688 $ 3,232,962 Merchandise sales — — 115,070 357,534 355,403 410,012 429,891 400,368 Rental and other income 5,931 5,901 16,372 34,366 37,055 38,243 38,738 41,293 Total revenues $ 1,216,587 $ 1,376,025 $ 2,811,749 $ 4,913,186 $ 4,023,932 $ 4,749,475 $ 4,487,317 $ 3,674,623 Motor fuel gross profit $ 17,210 $ 17,067 $ 29,088 $ 167,638 $ 176,318 $ 243,149 $ 201,115 $ 160,713 Merchandise gross profit — — 36,979 115,343 115,525 136,024 142,527 132,665 Other gross profit 4,910 5,136 15,393 33,000 35,395 37,391 37,506 39,836 Total gross profit $ 22,120 $ 22,203 $ 81,460 $ 315,981 $ 327,238 $ 416,564 $ 381,148 $ 333,214 Income (loss) from operations $ 11,641 $ 11,489 $ (14,724 ) $ 39,596 $ 64,168 $ 124,147 $ 84,889 $ 45,046 Net income (loss) and comprehensive income (loss) $ 10,132 $ 9,595 $ (20,657 ) $ (36,665 ) $ 49,280 $ 95,175 $ 27,400 $ 11,750 Net income attributable to partners $ 10,132 $ 9,595 $ 1,027 $ 30,111 $ 17,072 $ 34,867 $ 27,544 $ 7,755 Net income per limited partner unit: Common (basic and diluted) $ 0.46 $ 0.43 $ 0.04 $ 0.83 $ 0.44 $ 0.87 $ 0.30 $ (0.13 ) Subordinated (basic and diluted) $ 0.46 $ 0.43 $ 0.04 $ 0.83 $ 0.44 $ 0.87 $ 0.52 $ 0.10 Fuel gallons 433,391 461,791 510,146 606,635 1,909,432 1,921,753 1,950,312 1,861,053 Motor fuel margin (2): Wholesale - third party 5.7¢ 4.9¢ 6.9¢ 17.6¢ 9.7¢ 8.0¢ 12.5¢ 9.5¢ Wholesale - affiliated 3.0¢ 3.0¢ 3.0¢ 3.0¢ 3.0¢ 3.5¢ 4.0¢ 4.0¢ Retail — — 26.0¢ 44.5¢ 31.9¢ 27.4¢ 34.1¢ 22.4¢ (1) The third quarter of 2014 includes Successor results of operations for the period from September 1, 2014 through September 30, 2014 following the ETP Merger. Also included through retrospective adjustment are results of operations for MACS, Sunoco LLC, and Susser for the period from September 1, 2014 through September 30, 2014, and all subsequent quarters, as these acquisitions are accounted for as transactions of entities under common control (see Note 4). (2) Concurrent with the ETP Merger, we adopted the LIFO inventory method for fuel inventory, and began excluding the non-cash inventory fair value adjustments from our calculation of fuel cents per gallon of gross profit (see Note 7).

Organization and Principles o47

Organization and Principles of Consolidation - Additional Information (Details)	Aug. 21, 2015	Apr. 02, 2015	Apr. 02, 2015	Aug. 29, 2014shares	Jun. 01, 2014	Sep. 25, 2012shares	Aug. 31, 2014Segment	Dec. 31, 2015SegmentState	Dec. 31, 2014
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Units sold in IPO | shares						10,925,000
Percentage of membership interest acquired	100.00%
Number of operating segments | Segment								2
Predecessor [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Number of operating segments | Segment							1
Susser [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Percentage of Non economic general partner interest and incentive distribution rights				100.00%
Common and subordinated unit, acquired | shares				11,000,000
Ownership Percentage				50.10%
Sunoco LLC [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Ownership Percentage		50.10%	50.10%					50.10%
Percentage of membership interest acquired		31.58%	31.58%		31.58%
Noncontrolling interest, ownership percentage		68.42%	68.42%					68.42%	68.42%
Number of states in which entity operates | State								26

Summary of Significant Accoun48

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2014	Aug. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Motor fuel and sales taxes	$ 754.7		$ 2,300
Percentage of qualifying income			90.00%	90.00%	90.00%
Predecessor [Member]
Property, Plant and Equipment [Line Items]
Motor fuel and sales taxes		$ 10.3			$ 18.3
Minimum [Member]
Property, Plant and Equipment [Line Items]
Lease term			5 years
Minimum [Member] | Supply agreements [Member]
Property, Plant and Equipment [Line Items]
Average amortization period			5 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Lease term			15 years
Maximum [Member] | Supply agreements [Member]
Property, Plant and Equipment [Line Items]
Average amortization period			15 years
Building [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life			40 years
Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life			3 years
Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life			15 years
Underground Storage Tanks [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life			30 years
Land Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life			20 years
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Lease term			5 years

Change in Accounting Principl49

Change in Accounting Principles - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Debt issuance costs	$ 18,352	$ 18,400
ASU 2015-17 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Deferred tax assets reclassified to noncurrent assets		$ 12,400

Merger and Acquisitions (Recogn

Merger and Acquisitions (Recognized Identified Assets Acquired and Liabilities Assumed) (Details) - USD ($) $ in Thousands	Dec. 16, 2014	Aug. 31, 2014	Dec. 31, 2014	Dec. 31, 2015
Business Acquisition [Line Items]
Goodwill			$ 1,854,436	$ 1,821,864
ETP Merger [Member]
Business Acquisition [Line Items]
Current assets		$ 171,434
Property and equipment		272,930
Goodwill		590,042
Intangible assets		70,473
Other noncurrent assets		811
Current liabilities		(154,617)
Other noncurrent liabilities		(255,289)
Net assets		695,784
MACS [Member]
Business Acquisition [Line Items]
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]
Current assets	$ 67,012
Property and equipment	127,916
Goodwill	105,615
Intangible assets	74,706
Other noncurrent assets	732
Current liabilities	(20,127)
Other noncurrent liabilities	(70,465)
Net assets	285,389
Cash acquired	(30,597)
Total cash consideration, net of cash acquired	236,492		$ 236,407	85
Contingent consideration	$ (18,300)			$ (18,300)
Sunoco LLC [Member]
Business Acquisition [Line Items]
Current assets		1,107,007
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		1,027,129
Net deemed contribution		(252,129)
Cash acquired		(44)
Total cash consideration, net of cash acquired		774,956
Susser [Member]
Business Acquisition [Line Items]
Current assets		217,244
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		1,668,726
Net deemed contribution		(701,871)
Cash acquired		(63,801)
Total cash consideration, net of cash acquired		$ 903,054

Merger and Acquisitions - Addit

Merger and Acquisitions - Additional Information (Details)	Dec. 16, 2015USD ($)Property	Nov. 30, 2015shares	Nov. 15, 2015USD ($)shares	Aug. 21, 2015	Aug. 10, 2015USD ($)store	Apr. 02, 2015	Apr. 02, 2015USD ($)	Dec. 31, 2014USD ($)shares	Dec. 16, 2014USD ($)site	Oct. 02, 2014USD ($)siteshares	Jun. 01, 2014	Jul. 31, 2015USD ($)shares	Oct. 02, 2014USD ($)site	Dec. 31, 2015USD ($)Stateshares	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2014USD ($)shares	Jul. 31, 2015USD ($)	Dec. 31, 2015USD ($)Stateshares	Jan. 01, 2016State	Jul. 30, 2015shares	Aug. 31, 2014USD ($)
Business Acquisition [Line Items]
Business acquisition total purchase price																				$ 24,600,000
Revenues														$ 3,674,623	$ 4,487,317	$ 4,749,475	$ 4,023,932	$ 6,825,359,000		16,935,347,000
Net income														11,750	27,400	95,175	49,280	(60,105,000)		183,605,000
Percentage of membership interest acquired				100.00%
Net income														$ 7,755	$ 27,544	$ 34,867	17,072	$ 34,233,000		87,238,000
Acquisition increased goodwill																				$ 10,100,000
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						0				10,939,436		0
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%	6.375%
Parent Company [Member]
Business Acquisition [Line Items]
Percentage of membership interest acquired																				38.40%
Parent Company [Member] | Common Units [Member]
Business Acquisition [Line Items]
Partners' capital account, converted units | shares		10,939,436
Parent Company [Member] | Subordinated Units [Member]
Business Acquisition [Line Items]
Partners' capital account, converted units | shares		10,939,436
MACS [Member]
Business Acquisition [Line Items]
Percentage of membership interest acquired										100.00%			100.00%
Date of acquisition										Oct. 1, 2014
Business acquisition total purchase price										$ 768,000,000
Payments to Acquire Businesses, Gross										$ 566,000,000								$ 565,813,000
Number of Stores | site										100			100
Current assets																							$ 96,749,000
Property and equipment																							463,772,000
Dealer-Operated And Consignment Sites | site										200			200
Goodwill													$ 0
Revenues																		509,300,000
Net income																		31,900,000
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]
Percentage of membership interest acquired									100.00%
Date of acquisition									Dec. 16, 2014
Business acquisition total purchase price									$ 267,100,000
Current assets									67,012,000
Property and equipment									$ 127,916,000
Goodwill																				$ (49,192,000)
Revenues								$ 24,700,000
Net income								$ 700,000
Number of Fuel Storage Terminals | site									6
Number of Fuel Branded Stations | site									97
Contingent Consideration									$ 18,300,000					$ 18,300,000						18,300,000
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Costs									$ 2,800,000
Escrow Deposit														$ 14,100,000						14,100,000
Aloha Petroleum, Ltd [Member] | Parent Company [Member]
Business Acquisition [Line Items]
Number of Fuel Branded Stations | site									50
Sunoco LLC [Member]
Business Acquisition [Line Items]
Percentage of membership interest acquired						50.10%	50.10%
Date of acquisition							Apr. 1, 2015
Business acquisition total purchase price							$ 775,000,000
Payments to Acquire Businesses, Gross																				$ 775,000,000
Current assets																							1,107,007,000
Property and equipment																							384,100,000
Goodwill													$ 0
Revenues																	2,400,000,000	$ 4,200,000,000
Percentage of membership interest acquired						31.58%	31.58%				31.58%
Partners' Capital Account, Acquisitions							$ 40,800,000
Ownership Percentage						100.00%	100.00%
Noncontrolling interest, ownership percentage						68.42%	68.42%	68.42%						68.42%				68.42%		68.42%
Net income																	$ 24,500,000	$ 80,200,000
Number of states in which entity operates | State														26						26
Sunoco LLC [Member] | Subsequent Event [Member]
Business Acquisition [Line Items]
Percentage of membership interest acquired																					68.42%
Sunoco LLC [Member] | Subsequent Event [Member] | Minimum [Member]
Business Acquisition [Line Items]
Number of states in which entity operates | State																					26
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%	6.375%
Susser [Member]
Business Acquisition [Line Items]
Percentage of membership interest acquired												100.00%							100.00%
Payments to Acquire Businesses, Gross												$ 966,900,000								$ 966,855,000
Current assets																							217,244,000
Property and equipment																							$ 983,900,000
Revenues																		741,900,000	$ 2,600,000,000
Net income																		$ 15,200,000	$ 18,100,000
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 A Units [Member] | Common Units [Member]
Business Acquisition [Line Items]
Partners' capital account, units issued upon acquisition | shares												79,308
Susser [Member] | Class A Units [Member] | Subordinated Units [Member]
Business Acquisition [Line Items]
Partners' capital account, units issued upon acquisition | shares												10,939,436
Aziz Convenience Stores, L.L.C [Member]
Business Acquisition [Line Items]
Business acquisition total purchase price					$ 41,600,000
Payments to Acquire Businesses, Gross																				41,600,000
Number of Stores | store					27
Acquisition increased goodwill					$ 4,300,000
Alta East, Inc Wholesale Motor Fuel Distribution [Member]
Business Acquisition [Line Items]
Business acquisition total purchase price	$ 57,100,000
Payments to Acquire Businesses, Gross																				57,142,000
Acquisition increased goodwill	$ 16,600,000																			$ 16,599,000
Number of fee and leased properties | Property	32
Number of fee and leased properties operated by third party or commission agents | Property	30
Number of fee and leased properties non-operating surplus locations | Property	2
Sunoco Retail LLC [Member] | Subsequent Event [Member]
Business Acquisition [Line Items]
Percentage of membership interest acquired																					100.00%
Sunmarks, LLC [Member] | Subsequent Event [Member]
Business Acquisition [Line Items]
Percentage of membership interest acquired																					100.00%
Sunoco LLC and Sunoco Retail, LLC [Member]
Business Acquisition [Line Items]
Limited Partners' Capital Account, Units Issued | shares			5,710,922
Payments to Acquire Businesses, Gross			$ 2,032,000,000

Merger and Acquisitions (Pro Fo

Merger and Acquisitions (Pro Forma Adjustment of Purchase accounting) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2014USD ($)
Business Combinations [Abstract]
Business Acquisition, Pro Forma Revenue	$ 24,826,360
Business acquisition pro forma net income (loss) attributable to partners	$ 17,614

Variable Interest Entities - Ad

Variable Interest Entities - Additional Information (Details) $ in Millions	Dec. 31, 2015site	Dec. 23, 2015USD ($)
Equity Method Investments And Joint Ventures [Abstract]
Number of Sites from Variable Interest Entities | site	37
Number of leases from variable interest entities | site	33
Total Debt Assumption Rights of Variable Interest Entities | $		$ 44.3
Purchase of Assets From Variable Interest Entities | $		$ 53.7

Variable Interest Entities (Det

Variable Interest Entities (Details) $ in Thousands	Dec. 31, 2014USD ($)
Variable Interest Entity [Line Items]
Variable interest entities, liabilities	$ 56,452
Receivables from Affiliates [Member]
Variable Interest Entity [Line Items]
Variable interest entities, assets	3,484
Property and Equipment, Net [Member]
Variable Interest Entity [Line Items]
Variable interest entities, assets	45,340
Other Noncurrent Assets [Member]
Variable Interest Entity [Line Items]
Variable interest entities, assets	3,665
Accounts Payable and Accrued Liabilities [Member]
Variable Interest Entity [Line Items]
Variable interest entities, liabilities	490
Long-term Debt, Noncurrent [Member]
Variable Interest Entity [Line Items]
Variable interest entities, liabilities	56,452
Other Noncurrent Liabilities [Member]
Variable Interest Entity [Line Items]
Variable interest entities, liabilities	1,190
Long-term Debt, Current [Member]
Variable Interest Entity [Line Items]
Variable interest entities, liabilities	$ 8,422

Accounts Receivable (Details)

Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Aug. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for doubtful accounts	$ (3,922)	$ (3,980)	$ (521)
Accounts receivable, net	259,993	257,065
Trade Accounts Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross, current	153,580	193,199
Credit Card Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross, current	57,393	37,277
Vendor receivables for rebates, branding and other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross, current	14,561	16,536
Other Receivables [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross, current	$ 38,381	$ 14,033

Accounts Receivable - Additiona

Accounts Receivable - Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Accounts Receivable Net [Abstract]
Receivables from affiliates	$ 8,074	$ 4,941

Accounts Receivable (Allowance

Accounts Receivable (Allowance for doubtful accounts) (Details) - USD ($) $ in Thousands	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2014	Aug. 31, 2014	Dec. 31, 2015	Dec. 31, 2013
Allowance for Credit Losses on Financing Receivables [Line Items]
Allowance for Doubtful Accounts Receivable	$ 521		$ 3,980
Allowance for Doubtful Accounts Receivable, Additions Charged to Costs and Expenses	360		716
Allowance for Doubtful Accounts Receivable, Write-offs	321		774
Allowance for Doubtful Accounts Acquired through Business Acquisitions	3,420		0
Allowance for Doubtful Accounts Receivable	3,980	$ 521	$ 3,922
Predecessor [Member]
Allowance for Credit Losses on Financing Receivables [Line Items]
Allowance for Doubtful Accounts Receivable	$ 521	323		$ 103
Allowance for Doubtful Accounts Receivable, Additions Charged to Costs and Expenses		270		360
Allowance for Doubtful Accounts Receivable, Write-offs		72		140
Allowance for Doubtful Accounts Acquired through Business Acquisitions		0		0
Allowance for Doubtful Accounts Receivable		$ 521		$ 323

Inventories - Additional Inform

Inventories - Additional Information (Details) - USD ($) $ in Thousands	4 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2014
Inventory Disclosure [Abstract]
Inventory Adjustments	$ 7,200		$ 7,200	$ 800
Inventory Write-down/ Write-up	$ 193,443	$ 84,830	$ 193,443

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Fuel-retail	$ 29,578	$ 31,934
Fuel-other wholesale	283,021	302,675
Fuel-consignment	3,801	7,337
Merchandise	85,966	83,790
Equipment and maintenance spare parts	10,902	11,210
Other	3,236	3,348
Inventories, net	$ 416,504	$ 440,294

Property And Equipment (Details

Property And Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 2,541,670	$ 2,170,802
Less: accumulated depreciation	(144,404)	(89,676)
Property and equipment, net	2,397,266	2,081,126
Land [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	823,080	667,323
Buildings and leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	1,014,942	866,062
Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	664,241	541,397
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 39,407	$ 96,020

Property And Equipment - Additi

Property And Equipment - Additional Information (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2014	Aug. 31, 2014	Dec. 31, 2015	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 41.9		$ 148.9
Predecessor [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense		$ 7.6		$ 5.3

Goodwill (Details)

Goodwill (Details) - USD ($)	Dec. 16, 2015	Oct. 02, 2014	Dec. 31, 2015	Dec. 31, 2014
Goodwill [Roll Forward]
Goodwill, beginning balance			$ 1,854,436,000
Goodwill, Acquired During Period			10,100,000
Goodwill, ending balance			1,821,864,000	$ 1,854,436,000
Predecessor [Member]
Goodwill [Roll Forward]
Goodwill, beginning balance				22,823,000
Susser [Member]
Goodwill [Roll Forward]
Goodwill, beginning balance		$ 976,631,000
Susser [Member] | Predecessor [Member]
Goodwill [Roll Forward]
Goodwill, Acquired During Period				254,285,000
ETP Merger [Member]
Goodwill [Roll Forward]
Goodwill, beginning balance		590,042,000
Goodwill related adjustments			(14,346,000)
ETP Merger [Member] | Predecessor [Member]
Goodwill [Roll Forward]
Goodwill related adjustments				1,302,924,000
MACS [Member]
Goodwill [Roll Forward]
Goodwill, beginning balance		118,610,000
Goodwill related adjustments		$ 0
MACS [Member] | Predecessor [Member]
Goodwill [Roll Forward]
Goodwill, Acquired During Period				118,609,000
Aloha Petroleum, Ltd [Member]
Goodwill [Roll Forward]
Goodwill related adjustments			(49,192,000)
Aloha Petroleum, Ltd [Member] | Predecessor [Member]
Goodwill [Roll Forward]
Goodwill, Acquired During Period				154,807,000
Other [Member]
Goodwill [Roll Forward]
Goodwill, Acquired During Period			14,367,000
Other [Member] | Predecessor [Member]
Goodwill [Roll Forward]
Goodwill, Acquired During Period				988,000
Alta East, Inc [Member]
Goodwill [Roll Forward]
Goodwill, Acquired During Period	$ 16,600,000		16,599,000
Wholesale Segment [Member]
Goodwill [Roll Forward]
Goodwill, beginning balance			724,118,000
Goodwill, ending balance			686,340,000	724,118,000
Wholesale Segment [Member] | Predecessor [Member]
Goodwill [Roll Forward]
Goodwill, beginning balance				22,823,000
Wholesale Segment [Member] | Susser [Member] | Predecessor [Member]
Goodwill [Roll Forward]
Goodwill, Acquired During Period				0
Wholesale Segment [Member] | ETP Merger [Member]
Goodwill [Roll Forward]
Goodwill related adjustments			0
Wholesale Segment [Member] | ETP Merger [Member] | Predecessor [Member]
Goodwill [Roll Forward]
Goodwill related adjustments				584,073,000
Wholesale Segment [Member] | MACS [Member] | Predecessor [Member]
Goodwill [Roll Forward]
Goodwill, Acquired During Period				57,776,000
Wholesale Segment [Member] | Aloha Petroleum, Ltd [Member]
Goodwill [Roll Forward]
Goodwill related adjustments			(54,377,000)
Wholesale Segment [Member] | Aloha Petroleum, Ltd [Member] | Predecessor [Member]
Goodwill [Roll Forward]
Goodwill, Acquired During Period				59,446,000
Wholesale Segment [Member] | Other [Member]
Goodwill [Roll Forward]
Goodwill, Acquired During Period			0
Wholesale Segment [Member] | Other [Member] | Predecessor [Member]
Goodwill [Roll Forward]
Goodwill, Acquired During Period				0
Wholesale Segment [Member] | Alta East, Inc [Member]
Goodwill [Roll Forward]
Goodwill, Acquired During Period			16,599,000
Retail Segment [Member]
Goodwill [Roll Forward]
Goodwill, beginning balance			1,130,318,000
Goodwill, ending balance			1,135,524,000	1,130,318,000
Retail Segment [Member] | Susser [Member] | Predecessor [Member]
Goodwill [Roll Forward]
Goodwill, Acquired During Period				254,285,000
Retail Segment [Member] | ETP Merger [Member]
Goodwill [Roll Forward]
Goodwill related adjustments			(14,346,000)
Retail Segment [Member] | ETP Merger [Member] | Predecessor [Member]
Goodwill [Roll Forward]
Goodwill related adjustments				718,851,000
Retail Segment [Member] | MACS [Member] | Predecessor [Member]
Goodwill [Roll Forward]
Goodwill, Acquired During Period				60,833,000
Retail Segment [Member] | Aloha Petroleum, Ltd [Member]
Goodwill [Roll Forward]
Goodwill related adjustments			5,185,000
Retail Segment [Member] | Aloha Petroleum, Ltd [Member] | Predecessor [Member]
Goodwill [Roll Forward]
Goodwill, Acquired During Period				95,361,000
Retail Segment [Member] | Other [Member]
Goodwill [Roll Forward]
Goodwill, Acquired During Period			14,367,000
Retail Segment [Member] | Other [Member] | Predecessor [Member]
Goodwill [Roll Forward]
Goodwill, Acquired During Period				$ 988,000
Retail Segment [Member] | Alta East, Inc [Member]
Goodwill [Roll Forward]
Goodwill, Acquired During Period			$ 0

Goodwill and Other Intangible63

Goodwill and Other Intangible Assets (Intangible Assets) - Additional Information (Details) - USD ($)	3 Months Ended	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Aug. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Goodwill [Line Items]
Impairment in goodwill	$ 0
Predecessor [Member]
Goodwill [Line Items]
Amortization of Intangible Assets			$ 2,900,000			$ 3,400,000
Successor
Goodwill [Line Items]
Amortization of Intangible Assets		$ 17,900,000		$ 52,100,000
Customer Relations And Supply Agreements [Member] | Weighted Average [Member]
Goodwill [Line Items]
Useful life				11 years
Favorable leasehold arrangements, net [Member] | Weighted Average [Member]
Goodwill [Line Items]
Useful life				12 years
Trade Names [Member]
Goodwill [Line Items]
Useful life					30 years
Noncompete Agreements | Weighted Average [Member]
Goodwill [Line Items]
Useful life				2 years
Deferred Loan Origination Costs | Weighted Average [Member]
Goodwill [Line Items]
Useful life				4 years
Aloha Petroleum, Ltd [Member]
Goodwill [Line Items]
Goodwill related adjustments				$ (49,192,000)
ETP Merger [Member]
Goodwill [Line Items]
Goodwill related adjustments				$ (14,346,000)
ETP Merger [Member] | Predecessor [Member]
Goodwill [Line Items]
Goodwill related adjustments					$ 1,302,924,000

Goodwill and Other Intangible64

Goodwill and Other Intangible Assets (Intangible Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Finite-lived intangible assets, Gross carrying amount	$ 1,125,596	$ 1,000,832
Finite-lived intangible assets, Accumulated amortization	159,692	107,377
Intangible assets, net	965,904	893,455
Customer Relations And Supply Agreements [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Finite-lived intangible assets, Gross carrying amount	546,792	447,820
Finite-lived intangible assets, Accumulated amortization	148,396	98,602
Finite-lived intangible assets, Net	398,396	349,218
Favorable leasehold arrangements, net [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Finite-lived intangible assets, Gross carrying amount	22,863	25,531
Finite-lived intangible assets, Accumulated amortization	1,188	1,158
Finite-lived intangible assets, Net	21,675	24,373
Deferred Loan Origination Costs
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Finite-lived intangible assets, Gross carrying amount	9,358	7,611
Finite-lived intangible assets, Accumulated amortization	2,172	381
Finite-lived intangible assets, Net	7,186	7,230
Other [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Finite-lived intangible assets, Gross carrying amount	3,675	4,604
Finite-lived intangible assets, Accumulated amortization	1,428	728
Finite-lived intangible assets, Net	2,247	3,876
Trade Names [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Other Indefinite-lived Intangible Assets, Gross Carrying Amount	493,058	498,937
Other Indefinite-lived Intangible Assets, Accumulated Amortization	6,508	6,508
Other Indefinite-lived Intangible Assets	486,550	492,429
Franchise Rights [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Other Indefinite-lived Intangible Assets, Gross Carrying Amount	0	329
Other Indefinite-lived Intangible Assets, Accumulated Amortization	0	0
Other Indefinite-lived Intangible Assets	0	329
Contractual Rights [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Other Indefinite-lived Intangible Assets, Gross Carrying Amount	33,850	0
Other Indefinite-lived Intangible Assets, Accumulated Amortization	0	0
Other Indefinite-lived Intangible Assets	33,850	0
Liquor Licenses [Member]
Finite and Indefinite-Lived Intangible Asset by Major Class [Line Items]
Other Indefinite-lived Intangible Assets, Gross Carrying Amount	16,000	16,000
Other Indefinite-lived Intangible Assets, Accumulated Amortization	0	0
Other Indefinite-lived Intangible Assets	$ 16,000	$ 16,000

Schedule of Finite-Lived Intang

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense (Details) $ in Thousands	Dec. 31, 2015USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
Amortization 2,016	$ 47,049
Amortization 2,017	46,647
Amortization 2,018	46,156
Amortization 2,019	45,880
Amortization 2,020	45,553
Amortization after 2020	191,034
Interest 2,016	1,925
Interest 2,017	1,925
Interest 2,018	1,925
Interest 2,019	1,411
Interest 2,020	0
Interest over 2020	$ 0

Accrued Expenses and Other Cu66

Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Accrued Expenses And Other Current Liabilities [Abstract]
Wage and other employee-related accrued expenses	$ 14,800	$ 29,002
Franchise agreement termination accrual	4,399	4,579
Accrued tax expense	99,816	142,772
Accrued insurance and environmental	18,537	14,332
Accrued interest expense	28,494	1,583
Deposits and other	88,252	98,779
Total	$ 254,298	$ 291,047

Long-Term Debt (Details)

Long-Term Debt (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Sale leaseback financing obligation	$ 121,992,000	$ 126,643,000
Senior term loan on Uphoff properties		56,452,000
Capital lease obligations	7,000	494,000
Total debt	1,975,967,000	1,105,976,000
Less: current maturities	5,084,000	13,772,000
Less: debt issuance costs	18,352,000	18,400,000
Long-term debt, net of current maturities	1,952,531,000	1,092,204,000
2014 Revolver [Member]
Debt Instrument [Line Items]
Line of credit	450,000,000	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	3,525,000	3,552,000
Notes Payable, Bearing Interest at 7% [Member]
Debt Instrument [Line Items]
Notes payable	443,000	457,000
Promissory Note with ETP [Member]
Debt Instrument [Line Items]
Line of credit	$ 0
Notes payable		$ 235,000,000

Long-Term Debt (Maturities) (De

Long-Term Debt (Maturities) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Debt Disclosure [Abstract]
Debt Maturities-2016	$ 5,084
Debt Maturities-2017	7,809
Debt Maturities-2018	5,053
Debt Maturities-2019	455,318
Debt Maturities-2020	605,598
Debt Maturities-after 2020	897,105
Total debt	$ 1,975,967	$ 1,105,976

Long-Term Debt (5.500% Senior N

Long-Term Debt (5.500% Senior Notes Due 2020) (Details) - USD ($) $ in Thousands	Jul. 20, 2015	Dec. 31, 2014	Dec. 31, 2015
Debt Instrument [Line Items]
Proceeds from issuance of Senior Notes		$ 494	$ 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. 02, 2015	Dec. 31, 2014	Dec. 31, 2015
Debt Instrument [Line Items]
Proceeds from issuance of Senior Notes		$ 494	$ 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	Dec. 31, 2014	Dec. 31, 2015	Apr. 10, 2015
Debt Instrument [Line Items]
Revolving line of credit		$ 683,378,000	$ 450,000,000
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
Consolidated total leverage ratio		550.00%
Line of Credit Facility, Covenant, Adjusted Leverage Ratio During Acquisition Period		600.00%
Minimum Purchase Price Threshold For Leverage Ratio Adjustment		$ 50,000,000
Debt Instrument, Additional Collateral For Debt		66.00%
Revolving line of credit			450,000,000
Letters of Credit Outstanding, Amount			22,500,000
Current borrowing capacity			$ 1,027,500,000
Revolving Credit Agreement [Member] | 2014 Revolver [Member] | Incremental Addition to Federal Funds Rate [Member]
Debt Instrument [Line Items]
Basis spread on variable rate		0.50%
Revolving Credit Agreement [Member] | 2014 Revolver [Member] | Incremental Addition to One Month LIBOR [Member]
Debt Instrument [Line Items]
Basis spread on variable rate		1.00%
Revolving Credit Agreement [Member] | 2014 Revolver [Member] | Minimum [Member]
Debt Instrument [Line Items]
Commitment fee percentage		0.25%
Revolving Credit Agreement [Member] | 2014 Revolver [Member] | Minimum [Member] | Applicable Margin on LIBOR Loan [Member]
Debt Instrument [Line Items]
Basis spread on variable rate		1.50%
Revolving Credit Agreement [Member] | 2014 Revolver [Member] | Minimum [Member] | Applicable Margin on Base Rate Loan [Member]
Debt Instrument [Line Items]
Basis spread on variable rate		0.50%
Revolving Credit Agreement [Member] | 2014 Revolver [Member] | Maximum [Member]
Debt Instrument [Line Items]
Commitment fee percentage		0.35%
Revolving Credit Agreement [Member] | 2014 Revolver [Member] | Maximum [Member] | Applicable Margin on LIBOR Loan [Member]
Debt Instrument [Line Items]
Basis spread on variable rate		2.50%
Revolving Credit Agreement [Member] | 2014 Revolver [Member] | Maximum [Member] | Applicable Margin on Base Rate Loan [Member]
Debt Instrument [Line Items]
Basis spread on variable rate		1.50%
Revolving Credit Agreement [Member] | 2014 Revolver [Member] | External Credit Rating, Investment Grade [Member] | Minimum [Member]
Debt Instrument [Line Items]
Commitment fee percentage		0.125%
Revolving Credit Agreement [Member] | 2014 Revolver [Member] | External Credit Rating, Investment Grade [Member] | Minimum [Member] | Applicable Margin on LIBOR Loan [Member]
Debt Instrument [Line Items]
Basis spread on variable rate		1.125%
Revolving Credit Agreement [Member] | 2014 Revolver [Member] | External Credit Rating, Investment Grade [Member] | Minimum [Member] | Applicable Margin on Base Rate Loan [Member]
Debt Instrument [Line Items]
Basis spread on variable rate		0.125%
Revolving Credit Agreement [Member] | 2014 Revolver [Member] | External Credit Rating, Investment Grade [Member] | Maximum [Member]
Debt Instrument [Line Items]
Commitment fee percentage		0.275%
Revolving Credit Agreement [Member] | 2014 Revolver [Member] | External Credit Rating, Investment Grade [Member] | Maximum [Member] | Applicable Margin on LIBOR Loan [Member]
Debt Instrument [Line Items]
Basis spread on variable rate		2.00%
Revolving Credit Agreement [Member] | 2014 Revolver [Member] | External Credit Rating, Investment Grade [Member] | Maximum [Member] | Applicable Margin on Base Rate Loan [Member]
Debt Instrument [Line Items]
Basis spread on variable rate		1.00%
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	Aug. 31, 2014USD ($)
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 Intere

Long-Term Debt (Variable Interest Entity Debt) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2014USD ($)
Debt Instrument [Line Items]
Variable interest entities, liabilities	$ 56,452
Collateralized by equipment and property [Member]
Debt Instrument [Line Items]
Variable Interest Entity, Consolidated, Long-Term Debt, Interest Rate, Percent	5.40%
Variable interest entities, liabilities	$ 22,500
Variable Interest Entity, Primary Beneficiary [Member] | Collateralized by certain real and personal property [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%
Other Notes Payables [Member] | Collateralized by certain real and personal property [Member]
Debt Instrument [Line Items]
Variable interest entities, liabilities	$ 34,000
Minimum [Member] | Variable Interest Entity, Primary Beneficiary [Member] | Collateralized by certain real and personal property [Member]
Debt Instrument [Line Items]
Variable Interest Entity, Consolidated, Long-Term Debt, Interest Rate, Percent	4.50%
LIBOR [Member] | Variable Interest Entity, Primary Beneficiary [Member] | Collateralized by certain real and personal property [Member]
Debt Instrument [Line Items]
Variable Interest Entity, Consolidated, Long-Term Debt, Interest Rate, Percent	3.75%

Long-Term Debt (Sale Leaseback

Long-Term Debt (Sale Leaseback Financing Obligation) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 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 | $	$ 121,992	$ 126,643

Long-Term Debt (Promissory Note

Long-Term Debt (Promissory Note with ETP) (Details) - Promissory Note with ETP [Member] - USD ($)	Jul. 31, 2015	Aug. 29, 2014	Dec. 31, 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	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2013	Jul. 08, 2010
Level 3 [Member]
Debt Instrument [Line Items]
Debt at fair value	$ 1.9
Notes Payable, Six Percent [Member] | Other Notes Payables [Member]
Debt Instrument [Line Items]
Face amount				$ 1.2
Other Notes Payable, Noncurrent	$ 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%

Long-Term Debt (Fair Value Meas

Long-Term Debt (Fair Value Measurements) (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Debt Disclosure [Abstract]
Marketable securities	$ 0	$ 0

Related-Party Transactions - Ad

Related-Party Transactions - Additional Information (Details) $ in Thousands	Sep. 25, 2012store	Dec. 31, 2015USD ($)store$ / gal	Dec. 31, 2014USD ($)
Related Party Transaction [Line Items]
Advances from affiliates		$ 234,509	$ 396,376
Receivables from affiliates		8,074	4,941
Accounts payable to affiliates		$ 14,988	56,969
SUN R&M [Member]
Related Party Transaction [Line Items]
Distribution agreement term		10 years
Profit margin | $ / gal		0.04
PES [Member]
Related Party Transaction [Line Items]
Offtake contract agreement term		1 year
PES [Member] | Cost of sales [Member] | Purchases [Member]
Related Party Transaction [Line Items]
Percentage of purchases from related party on total cost of sales		10.30%
PES [Member] | Sunoco, Inc.
Related Party Transaction [Line Items]
Non-operating noncontrolling interest		33.00%
Susser [Member]
Related Party Transaction [Line Items]
Distribution agreement term		10 years
Profit margin | $ / gal		0.03
Purchase option term	3 years
Number of convenience stores | store	75
Commercial agreement, initial term	15 years
Exclusive distributor, term	10 years
Number of convenience stores, sale lease back transactions completed | store		75
Affiliated Entity [Member]
Related Party Transaction [Line Items]
Receivables from affiliates		$ 8,074	4,941
Affiliated Entity [Member] | Sunoco LLC [Member]
Related Party Transaction [Line Items]
Advances from affiliates		234,509	396,376
Affiliated Entity [Member] | ETP Merger [Member]
Related Party Transaction [Line Items]
Accounts payable to affiliates		$ 15,000	$ 56,969

Related-Party Transactions (Sch

Related-Party Transactions (Schedule of Related Party Transactions) (Details) - USD ($) $ in Thousands	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2014	Aug. 31, 2014	Dec. 31, 2015	Dec. 31, 2013
Related Party Transaction [Line Items]
Motor fuel sales to affiliates	$ 772,338		$ 1,832,606
Bulk fuel purchases from ETP	$ 52,474		$ 2,449,029
Predecessor [Member]
Related Party Transaction [Line Items]
Motor fuel sales to affiliates		$ 2,200,394		$ 2,974,122
Allocated cost of employees		8,802		11,400
Transportation charges from Susser for delivery of motor fuel		37,874		49,994
Purchase of stores from Susser		$ 81,145		$ 104,159

Commitments And Contingencies80

Commitments And Contingencies (Leases) (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2014	Aug. 31, 2014	Dec. 31, 2015	Dec. 31, 2013
Operating Leased Assets [Line Items]
Operating leases, rent expense, sublease rentals	$ 6.2		$ 22
Predecessor [Member]
Operating Leased Assets [Line Items]
Operating leases, rent expense, sublease rentals		$ 0.6		$ 0.9
Minimum [Member]
Operating Leased Assets [Line Items]
Lease term			5 years
Maximum [Member]
Operating Leased Assets [Line Items]
Lease term			15 years

Commitments And Contingencies81

Commitments And Contingencies (Leases, Schedule of Rent Expense) (Details) - USD ($) $ in Thousands	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2014	Aug. 31, 2014	Dec. 31, 2015	Dec. 31, 2013
Operating Leased Assets [Line Items]
Store base rent	$ 22,341		$ 81,179
Equipment rent	4,398		12,387
Total cash rent	26,739		93,566
Straight-line rent	1,712		(617)
Net rent expense	$ 28,451		$ 92,949
Predecessor [Member]
Operating Leased Assets [Line Items]
Store base rent		$ 562		$ 819
Equipment rent		155		175
Total cash rent		717		994
Straight-line rent		12		20
Net rent expense		$ 729		$ 1,014

Commitments And Contingencies82

Commitments And Contingencies (Leases, Future Minimum Payments) (Details) $ in Thousands	Dec. 31, 2015USD ($)
Commitments And Contingencies Disclosure [Abstract]
2,016	$ 64,177
2,017	60,907
2,018	58,632
2,019	57,341
2,020	56,993
Thereafter	349,527
Total	$ 647,577

Commitments And Contingencies83

Commitments And Contingencies (Environmental Remediation) (Details)	12 Months Ended
	Dec. 31, 2015USD ($)site	Dec. 31, 2014USD ($)
Site Contingency [Line Items]
Environmental remediation insurance per occurrence | $	$ 10,000,000
Environmental remediation, sites	25
Accrued environmental loss contingencies, noncurrent | $	$ 700,000	$ 800,000
Petroleum Contamination at Stripes and Sunoco LP [Member]
Site Contingency [Line Items]
Environmental remediation, sites	53
State Lead Remediation Program [Member]
Site Contingency [Line Items]
Environmental remediation, sites	6
State Fund Reimbursement Programs [Member]
Site Contingency [Line Items]
Environmental remediation, sites	6
State Fund Reimbursement Programs with Deductibles Reserved [Member]
Site Contingency [Line Items]
Environmental remediation, sites	2
State Reimbursement Payments Assigned to Remediation Contractors [Membe]
Site Contingency [Line Items]
Environmental remediation, sites	8
Out of pocket expenses | $	$ 0
Environmental reserve | $	$ 0
Third Parties Fund in Escrow [Member]
Site Contingency [Line Items]
Environmental remediation, sites	14
Paid Directly by Former Owners [Member]
Site Contingency [Line Items]
Environmental remediation, sites	6
Estimate of Deductibles under Insurance Policies [Member]
Site Contingency [Line Items]
Environmental remediation, sites	15
Environmental reserve | $	$ 900,000
Future Asset Retirement Obligations [Member]
Site Contingency [Line Items]
Environmental reserve | $	$ 18,400,000
Insurance Claim [Member]
Site Contingency [Line Items]
Environmental remediation, sites	2
Affiliated Entity [Member]
Site Contingency [Line Items]
Environmental remediation, sites	2
Accrued Expenses and Other Current Liabilities [Member]
Site Contingency [Line Items]
Estimated undiscounted liability | $	$ 900,000	$ 1,000,000
MACS [Member]
Site Contingency [Line Items]
Environmental remediation, sites	6
MACS [Member] | Environmental Remediation Contingency [Member]
Site Contingency [Line Items]
Escrow Deposit | $	$ 1,800,000
Aloha Petroleum, Ltd [Member]
Site Contingency [Line Items]
Environmental remediation, sites	19
Escrow Deposit | $	$ 14,100,000
Aloha Petroleum, Ltd [Member] | Environmental Remediation Contingency [Member]
Site Contingency [Line Items]
Escrow Deposit | $	$ 14,100,000

Commitments And Contingencies84

Commitments And Contingencies (Deferred Branding Incentives) (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Deferred Revenue Arrangement [Line Items]
Deferred branding incentives possibility of repayment	$ 5
Deferred branding incentives possibility of repayment by branded dealers	4.1
Deferred revenue, noncurrent	1.5	$ 3.8
Other Noncurrent Liabilities [Member]
Deferred Revenue Arrangement [Line Items]
Deferred revenue, noncurrent	$ 1.5	$ 3.4

Commitments And Contingencies85

Commitments And Contingencies (Contingent Consideration related to Acquisition) (Details) - Aloha Petroleum, Ltd [Member] - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 16, 2014
Site Contingency [Line Items]
Contingent consideration, liability	$ 18,300	$ 18,300
Other Noncurrent Liabilities [Member]
Site Contingency [Line Items]
Contingent consideration, liability	$ 18,300

Rental Income under Operating86

Rental Income under Operating Leases (Property Available for Lease) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Land [Member]
Operating Leased Assets [Line Items]
Total property and equipment	$ 141,340	$ 140,459
Building and Building Improvements [Member]
Operating Leased Assets [Line Items]
Total property and equipment	64,752	55,581
Equipment [Member]
Operating Leased Assets [Line Items]
Total property and equipment	13,919	16,154
Property and Equipment, Net [Member]
Operating Leased Assets [Line Items]
Total property and equipment	220,011	212,194
Accumulated depreciation	(17,596)	(19,603)
Property and equipment, net	$ 202,415	$ 192,591

Rental Income under Operating87

Rental Income under Operating Leases - Additional Information (Details) - USD ($) $ in Thousands	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2014	Aug. 31, 2014	Dec. 31, 2015	Dec. 31, 2013
Operating Leased Assets [Line Items]
Rental income	$ 21,642		$ 71,730
Predecessor [Member]
Operating Leased Assets [Line Items]
Rental income		$ 11,690		$ 10,060

Rental Income under Non-cancela

Rental Income under Non-cancelable Operating Leases (Minimum Future Rental Income) (Details) $ in Thousands	Dec. 31, 2015USD ($)
Rental Income Under Operating Leases [Abstract]
2,016	$ 27,518
2,017	16,437
2,018	8,370
2,019	5,923
2,020	2,365
Thereafter	2,535
Total	$ 63,148

Interest Expense And Interest89

Interest Expense And Interest Income (Details) - USD ($) $ in Thousands	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2014	Aug. 31, 2014	Dec. 31, 2015	Dec. 31, 2013
Interest Expense and Interest Income [Line Items]
Cash interest expense	$ 9,064		$ 86,824
Amortization of loan costs	1,986		3,515
Cash interest income	(115)		(2,764)
Interest expense, net	$ 10,935		$ 87,575
Predecessor [Member]
Interest Expense and Interest Income [Line Items]
Cash interest expense		$ 4,516		$ 3,356
Amortization of loan costs		313		381
Cash interest income		(62)		(266)
Interest expense, net		$ 4,767		$ 3,471

Schedule of Federal and State C

Schedule of Federal and State Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2014	Aug. 31, 2014	Dec. 31, 2015	Dec. 31, 2013
Income Tax Contingency [Line Items]
Current Federal Tax Expense (Benefit)	$ 34,260		$ 18,652
Current State and Local Tax Expense (Benefit)	4,479		4,187
Current Income Tax Expense (Benefit)	38,739		22,839
Deferred Federal Income Tax Expense (Benefit)	30,938		5,767
Deferred State and Local Income Tax Expense (Benefit)			18,464
Deferred income tax expense (benefit)	30,938		24,231
Income Tax Expense (Benefit)	$ 69,677		$ 47,070
Predecessor [Member]
Income Tax Contingency [Line Items]
Current Federal Tax Expense (Benefit)		$ (15)		$ 68
Current State and Local Tax Expense (Benefit)		252		302
Current Income Tax Expense (Benefit)		237		370
Deferred Federal Income Tax Expense (Benefit)		(19)		70
Deferred income tax expense (benefit)		(19)		70
Income Tax Expense (Benefit)		$ 218		$ 440

Schedule of Effective Income Ta

Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2014	Aug. 31, 2014	Dec. 31, 2015	Dec. 31, 2013
Operating Loss Carryforwards [Line Items]
Tax at statutory federal rate	$ (8,236)		$ 80,736
Partnership earnings not subject to tax	35,564		(55,402)
Revaluation of investments in affiliates	45,182		9,348
State and local tax, net of federal benefit	3,246		11,565
Other income tax	(6,079)		823
Income Tax Expense (Benefit)	$ 69,677		$ 47,070
Predecessor [Member]
Operating Loss Carryforwards [Line Items]
Tax at statutory federal rate		$ 7,955		$ 13,113
Partnership earnings not subject to tax		(7,598)		(13,028)
State and local tax, net of federal benefit		164		301
Other income tax		(303)		54
Income Tax Expense (Benefit)		$ 218		$ 440

Schedule of Principal Component

Schedule of Principal Components of Deferred Tax Assets (Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Deferred Tax Assets, Other	$ 19,965	$ 19,990
Net operating loss carry forwards	62,014
Total deferred tax assets	81,979	19,990
Deferred Tax Liabilities, Fixed assets	253,897	157,190
Deferred Tax Liabilities, Trademarks and other intangibles	173,760	156,426
Deferred Tax Liabilities, Investments in affiliates	85,649	82,902
Deferred Tax Liabilities, Intangible Assets		2,425
Total deferred tax liabilities	513,306	398,943
Net deferred income tax liabilities	$ 431,327	$ 378,953

Income Tax (Details)

Income Tax (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Tax Contingency [Line Items]
Valuation allowance	$ 0
Unrecognized tax benefits	$ 0	$ 0
Income Tax Examination, Description	The Partnership and its subsidiaries are no longer subject to examination by the IRS for 2011 and prior tax years. However, the statute does remain open for Susser in one state jurisdiction under examination and appeal which is the Texas 2010 and 2012 margins tax years
Federal [Member]
Income Tax Contingency [Line Items]
Net operating loss carryforwards	$ 173,200,000
Federal [Member] | Minimum [Member]
Income Tax Contingency [Line Items]
Operating loss expiration period	2,034
Federal [Member] | Maximum [Member]
Income Tax Contingency [Line Items]
Operating loss expiration period	2,035
State [Member]
Income Tax Contingency [Line Items]
Net operating loss carryforwards	$ 1,400,000
State [Member] | Minimum [Member]
Income Tax Contingency [Line Items]
Operating loss expiration period	2,029
State [Member] | Maximum [Member]
Income Tax Contingency [Line Items]
Operating loss expiration period	2,035
ASU 2015-17 [Member]
Income Tax Contingency [Line Items]
Deferred tax assets reclassified to noncurrent assets		$ 12,400,000

Partners' Capital (Details)

Partners' Capital (Details) - USD ($) $ / shares in Units, $ in Millions	Dec. 03, 2015	Nov. 30, 2015	Aug. 21, 2015	Dec. 31, 2015	Dec. 31, 2014
Schedule of Partners' Capital [Line Items]
Percentage of membership interest acquired			100.00%
Class A Units [Member]
Schedule of Partners' Capital [Line Items]
Total Cash Distribution				$ 10.1
Class A distributions declared per unit				$ 0.9138
Common Units [Member]
Schedule of Partners' Capital [Line Items]
Partners' capital account, converted units				79,308
Common Units [Member] | Class A Units [Member]
Schedule of Partners' Capital [Line Items]
Partners' capital account, converted units				79,308
Subordinated Units-Affiliated [Member]
Schedule of Partners' Capital [Line Items]
Limited Partners' Capital Account, Units Outstanding				0	10,939,436
Partners' capital account, converted units				10,939,436
Subordinated Units-Affiliated [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				49,588,960	20,036,329
Parent Company [Member]
Schedule of Partners' Capital [Line Items]
Percentage of membership interest acquired				38.40%
Parent Company [Member] | Class A Units [Member]
Schedule of Partners' Capital [Line Items]
Limited Partners' Capital Account, Units Outstanding				11,018,744
Parent Company [Member] | Common Units [Member]
Schedule of Partners' Capital [Line Items]
Limited Partners' Capital Account, Units Outstanding				37,776,746
Partners' capital account, converted units		10,939,436
Units issued in private placement	24,052,631
Gross proceeds from issuance of common units in private placement	$ 685
Parent Company [Member] | Subordinated Units-Affiliated [Member]
Schedule of Partners' Capital [Line Items]
Partners' capital account, converted units		10,939,436
Parent Company [Member] | Common Units - Public [Member]
Schedule of Partners' Capital [Line Items]
Limited Partners' Capital Account, Units Outstanding				49,588,960
ETP Merger [Member]
Schedule of Partners' Capital [Line Items]
Limited Partners' Capital Account, Units Exchange			21,000,000

Partners' Capital (Allocations

Partners' Capital (Allocations of Net Income) (Details) - USD ($) $ / shares in Units, $ in Thousands	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2014	Aug. 31, 2014	Dec. 31, 2015	Dec. 31, 2013
Schedule of Partners' Capital [Line Items]
Limited partners' interest in net income	$ 26,804		$ 55,564
Cash distribution per unit	$ 1.15		$ 2.89
Common Units [Member]
Schedule of Partners' Capital [Line Items]
Distributions	$ 27,031		$ 155,875
Distributions in excess of net income	(9,532)		(111,377)
Limited partners' interest in net income	17,499		44,498
Subordinated Units-Affiliated [Member]
Schedule of Partners' Capital [Line Items]
Distributions	12,533		22,796
Distributions in excess of net income	(3,228)		(11,730)
Limited partners' interest in net income	$ 9,305		$ 11,066
Predecessor [Member]
Schedule of Partners' Capital [Line Items]
Limited partners' interest in net income		$ 22,446		$ 37,027
Cash distribution per unit		$ 1.02		$ 1.84
Predecessor [Member] | Common Units [Member]
Schedule of Partners' Capital [Line Items]
Distributions		$ 11,261		$ 20,251
Distributions in excess of net income		7		(1,717)
Limited partners' interest in net income		11,268		18,534
Predecessor [Member] | Subordinated Units-Affiliated [Member]
Schedule of Partners' Capital [Line Items]
Distributions		11,178		20,167
Distributions in excess of net income				(1,674)
Limited partners' interest in net income		$ 11,178		$ 18,493

Partners' Capital (Incentive Di

Partners' Capital (Incentive Distribution Rights) (Details)	12 Months Ended
	Dec. 31, 2015$ / shares
Minimum Quarterly Distribution [Member]
Distribution Made To Limited Partner [Line Items]
Incentive Distribution Quarterly Distribution Target Amount	$ 0.4375
First Target Distribution [Member] | Minimum [Member]
Distribution Made To Limited Partner [Line Items]
Incentive Distribution Quarterly Distribution Target Amount	0.4375
First Target Distribution [Member] | Maximum [Member]
Distribution Made To Limited Partner [Line Items]
Incentive Distribution Quarterly Distribution Target Amount	0.503125
Second Target Distribution [Member] | Minimum [Member]
Distribution Made To Limited Partner [Line Items]
Incentive Distribution Quarterly Distribution Target Amount	0.503125
Second Target Distribution [Member] | Maximum [Member]
Distribution Made To Limited Partner [Line Items]
Incentive Distribution Quarterly Distribution Target Amount	0.546875
Third Target Distribution [Member] | Minimum [Member]
Distribution Made To Limited Partner [Line Items]
Incentive Distribution Quarterly Distribution Target Amount	0.546875
Third Target Distribution [Member] | Maximum [Member]
Distribution Made To Limited Partner [Line Items]
Incentive Distribution Quarterly Distribution Target Amount	0.656250
Distributions Thereafter [Member]
Distribution Made To Limited Partner [Line Items]
Incentive Distribution Quarterly Distribution Target Amount	$ 0.656250
Common Units [Member] | Minimum Quarterly Distribution [Member]
Distribution Made To Limited Partner [Line Items]
Marginal percentage interest in distributions	100.00%
Common Units [Member] | First Target Distribution [Member]
Distribution Made To Limited Partner [Line Items]
Marginal percentage interest in distributions	100.00%
Common Units [Member] | Second Target Distribution [Member]
Distribution Made To Limited Partner [Line Items]
Marginal percentage interest in distributions	85.00%
Common Units [Member] | Third Target Distribution [Member]
Distribution Made To Limited Partner [Line Items]
Marginal percentage interest in distributions	75.00%
Common Units [Member] | Distributions Thereafter [Member]
Distribution Made To Limited Partner [Line Items]
Marginal percentage interest in distributions	50.00%
Subordinated Units-Affiliated [Member] | Second Target Distribution [Member]
Distribution Made To Limited Partner [Line Items]
Marginal percentage interest in distributions	15.00%
Subordinated Units-Affiliated [Member] | Third Target Distribution [Member]
Distribution Made To Limited Partner [Line Items]
Marginal percentage interest in distributions	25.00%
Subordinated Units-Affiliated [Member] | Distributions Thereafter [Member]
Distribution Made To Limited Partner [Line Items]
Marginal percentage interest in distributions	50.00%

Partners' Capital (Cash Distrib

Partners' Capital (Cash Distributions) (Details) - USD ($) $ / shares in Units, $ in Thousands	Feb. 16, 2016	Nov. 27, 2015	Aug. 28, 2015	May. 29, 2015	Feb. 27, 2015	Nov. 28, 2014	Aug. 29, 2014	May. 30, 2014	Feb. 28, 2014	Nov. 29, 2013	Aug. 29, 2013	May. 30, 2013	Mar. 01, 2013	Nov. 29, 2012	Dec. 31, 2014	Dec. 31, 2015
Distribution Made To Limited Partner [Line Items]
Per Unit Distribution		$ 0.7454	$ 0.6934	$ 0.6450	$ 0.6000	$ 0.5457	$ 0.5197	$ 0.5021	$ 0.4851	$ 0.4687	$ 0.4528	$ 0.4375	$ 0.4375	$ 0.0285
Total Cash Distribution		$ 47,194	$ 28,661	$ 23,113	$ 21,023	$ 18,541	$ 11,413	$ 11,026	$ 10,650	$ 10,290	$ 9,907	$ 9,572	$ 9,572	$ 624	$ 10,356	$ 120,432
Subordinated Units-Affiliated [Member]
Distribution Made To Limited Partner [Line Items]
Total Cash Distribution		$ 8,441	$ 3,362	$ 1,449	$ 891	$ 255	$ 64
Subsequent Event [Member]
Distribution Made To Limited Partner [Line Items]
Per Unit Distribution	$ 0.8013
Total Cash Distribution	$ 70,006
Subsequent Event [Member] | Subordinated Units-Affiliated [Member]
Distribution Made To Limited Partner [Line Items]
Total Cash Distribution	$ 16,532

Unit-Based Compensation (Detail

Unit-Based Compensation (Details) - USD ($) $ in Thousands	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2014	Aug. 31, 2014	Dec. 31, 2015	Dec. 31, 2013
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Non-cash unit based compensation expense	$ 4,226		$ 5,703
Predecessor [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Non-cash unit based compensation expense		$ 4,692		$ 1,935
Phantom common units [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Non-cash unit based compensation expense	3,232		4,325
Phantom common units [Member] | Predecessor [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Non-cash unit based compensation expense		604		530
Allocated from Parent [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 994		$ 1,378
Allocated from Parent [Member] | Predecessor [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Allocated Share-based Compensation Expense		$ 4,088		$ 1,405

Unit-Based Compensation (Phanto

Unit-Based Compensation (Phantom Common Unit Awards) - Additional Information(Details) - Phantom common units [Member] - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2014	Aug. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted, shares	241,235		993,134
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options			$ 40.2
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			3 years 3 months 18 days
Fair value of nonvested awards outstanding	$ 11		$ 47.4	$ 11
2012 Long Term Incentive Plan [Member] | ETP Merger [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost			$ 0.4
2012 Long Term Incentive Plan [Member] | Predecessor [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted, shares		6,354		6,354	15,815	32,500
Share Based Compensation Award Tranche One [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Employee Service Share-based Compensation Arrangement by Share-based Payment Award, Vesting Percentage			60.00%
Share Based Compensation Award Tranche One [Member] | Minimum [Member] | Non-employee director [Member] | 2012 Long Term Incentive Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting Period			1 year
Share Based Compensation Award Tranche One [Member] | Maximum [Member] | Non-employee director [Member] | 2012 Long Term Incentive Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting Period			3 years
Share Based Compensation Award Tranche Two [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Employee Service Share-based Compensation Arrangement by Share-based Payment Award, Vesting Percentage			40.00%
Share Based Compensation Award Tranche Two [Member] | Minimum [Member] | Employee [Member] | 2012 Long Term Incentive Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting Period			2 years
Share Based Compensation Award Tranche Two [Member] | Maximum [Member] | Employee [Member] | 2012 Long Term Incentive Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting Period			5 years

Unit-Based Compensation (Pha100

Unit-Based Compensation (Phantom Common Unit Awards) (Details) - Phantom common units [Member] - $ / shares	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2014	Aug. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Nonvested, Number of Shares [Roll Forward]
Non-vested at beginning of period, Shares			241,235
Granted, shares	241,235		993,134
Forfeited, shares			(87,321)
Non-vested at end of period, Shares	241,235		1,147,048	241,235
Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Non-vested at beginning of the period, Weighted Average Grant Date Fair Value			$ 45.50
Granted, Weighted Average Grant Date Fair Value	$ 45.50		40.63
Forfeited, Weighted Average Grant Date Fair Value			50.71
Non-vested at end of period, Weighted Average Grant Date Fair Value	$ 45.50		$ 41.19	$ 45.50
2012 Long Term Incentive Plan [Member] | Predecessor [Member]
Nonvested, Number of Shares [Roll Forward]
Non-vested at beginning of period, Shares	0	36,963		36,963
Granted, shares		6,354		6,354	15,815	32,500
Vested, shares		(40,317)
Forfeited, shares		(3,000)
Non-vested at end of period, Shares		0			36,963
Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Non-vested at beginning of the period, Weighted Average Grant Date Fair Value	$ 0	$ 21.66		$ 21.66
Granted, Weighted Average Grant Date Fair Value		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		$ 0			$ 21.66

Unit-Based Compensation (Cash A

Unit-Based Compensation (Cash Awards) - Additional Information (Details) - Long-Term Cash Restricted Unit Plan [Member] - Cash Awards [Member] - USD ($) $ in Millions	1 Months Ended		12 Months Ended
	Sep. 30, 2015	Jan. 31, 2015	Dec. 31, 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted, shares	1,000	30,710
Vesting Period			3 years
Weighted average period			1 year 10 months 24 days
Unrecognized compensation cost			$ 0.9
Fair value of nonvested awards outstanding			$ 1.6
Share Based Compensation Award Tranche One [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting percentage of awards granted			100.00%

Segment Reporting - Additional

Segment Reporting - Additional Information (Details)	8 Months Ended	12 Months Ended
	Aug. 31, 2014Segment	Dec. 31, 2015SegmentState
Segment Reporting Information [Line Items]
Number of operating segments		2
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	1

Segment Reporting (Details)

Segment Reporting (Details) - USD ($)	3 Months Ended				4 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Retail motor fuel sales					$ 1,298,804,000	$ 3,247,545,000
Wholesale motor fuel sales to third parties					4,235,415,000	10,104,193,000
Wholesale motor fuel sales to affiliates					772,338,000	1,832,606,000
Merchandise sales	$ 400,368	$ 429,891	$ 410,012	$ 355,403	472,604,000	1,595,674,000
Rental income					21,642,000	71,730,000
Other income					24,556,000	83,599,000
Intersegment sales					0	0
Total revenues	3,674,623	4,487,317	4,749,475	4,023,932	6,825,359,000	16,935,347,000
Gross Profit, Motor Fuel - Retail					138,830,000	330,976,000
Gross profit, Motor Fuel - Wholesale					45,526,000	450,319,000
Gross Profit, Merchandise	132,665	142,527	136,024	115,525	152,322,000	526,741,000
Gross Profit, Rental and other					44,406,000	150,128,000
Gross profit	333,214	381,148	416,564	327,238	381,084,000	1,458,164,000
Total operating expenses					360,577,000	1,139,914,000
Income (loss) from operations	45,046	84,889	124,147	64,168	20,507,000	318,250,000
Interest expense, net					(10,935,000)	(87,575,000)
Income before income taxes					9,572,000	230,675,000
Income tax expense					(69,677,000)	(47,070,000)
Net income (loss) and comprehensive income (loss)	11,750	$ 27,400	$ 95,175	$ 49,280	(60,105,000)	183,605,000
Depreciation, amortization and accretion					60,335,000	201,019,000
Interest expense, net					10,935,000	87,575,000
Income tax expense					69,677,000	47,070,000
EBITDA					80,842,000	519,269,000
Non-cash compensation expense					4,226,000	5,703,000
Loss (gain) on disposal of assets					(394,000)	2,050,000
Unrealized gain on commodity derivatives					(1,096,000)	1,848,000
Inventory fair value adjustments					193,443,000	84,830,000	$ 193,443,000
Adjusted EBITDA					277,021,000	613,700,000
Capital expenditures					116,412,000	368,405,000
Total assets	6,247,583,000				6,148,865,000	6,247,583,000	6,148,865,000
Operating Segments [Member] | Wholesale Segment [Member]
Segment Reporting Information [Line Items]
Retail motor fuel sales					0	0
Wholesale motor fuel sales to third parties					4,235,415,000	10,104,193,000
Wholesale motor fuel sales to affiliates					772,338,000	1,832,606,000
Merchandise sales					0	0
Rental income					14,769,000	51,599,000
Other income					(2,468,000)	27,674,000
Intersegment sales					36,131,000	391,590,000
Total revenues					5,056,185,000	12,407,662,000
Gross Profit, Motor Fuel - Retail					0	0
Gross profit, Motor Fuel - Wholesale					45,526,000	450,319,000
Gross Profit, Merchandise					0	0
Gross Profit, Rental and other					19,968,000	74,339,000
Gross profit					65,494,000	524,658,000
Total operating expenses					104,220,000	331,708,000
Income (loss) from operations					(38,726,000)	192,950,000
Interest expense, net					(2,595,000)	(54,296,000)
Income before income taxes					(41,321,000)	138,654,000
Income tax expense					(67,760,000)	(4,321,000)
Net income (loss) and comprehensive income (loss)					(109,081,000)	134,333,000
Depreciation, amortization and accretion					24,514,000	67,780,000
Interest expense, net					2,595,000	54,296,000
Income tax expense					67,760,000	4,321,000
EBITDA					(14,212,000)	260,730,000
Non-cash compensation expense					428,000	4,016,000
Loss (gain) on disposal of assets					(270,000)	1,440,000
Unrealized gain on commodity derivatives					(1,096,000)	1,848,000
Inventory fair value adjustments					176,710,000	77,849,000
Adjusted EBITDA					161,560,000	345,883,000
Capital expenditures					108,356,000	65,131,000
Total assets	2,593,477,000				842,975,000	2,593,477,000	842,975,000
Operating Segments [Member] | Retail Segment [Member]
Segment Reporting Information [Line Items]
Retail motor fuel sales					1,298,804,000	3,247,545,000
Wholesale motor fuel sales to third parties					0	0
Wholesale motor fuel sales to affiliates					0	0
Merchandise sales					472,604,000	1,595,674,000
Rental income					6,873,000	20,131,000
Other income					27,024,000	55,925,000
Intersegment sales					0	0
Total revenues					1,805,305,000	4,919,275,000
Gross Profit, Motor Fuel - Retail					138,830,000	330,976,000
Gross profit, Motor Fuel - Wholesale					0	0
Gross Profit, Merchandise					152,322,000	526,741,000
Gross Profit, Rental and other					24,438,000	75,789,000
Gross profit					315,590,000	933,506,000
Total operating expenses					256,357,000	808,206,000
Income (loss) from operations					59,233,000	125,300,000
Interest expense, net					(8,340,000)	(33,279,000)
Income before income taxes					50,893,000	92,021,000
Income tax expense					(1,917,000)	(42,749,000)
Net income (loss) and comprehensive income (loss)					48,976,000	49,272,000
Depreciation, amortization and accretion					35,821,000	133,239,000
Interest expense, net					8,340,000	33,279,000
Income tax expense					1,917,000	42,749,000
EBITDA					95,054,000	258,539,000
Non-cash compensation expense					3,798,000	1,687,000
Loss (gain) on disposal of assets					(124,000)	610,000
Unrealized gain on commodity derivatives					0	0
Inventory fair value adjustments					16,733,000	6,981,000
Adjusted EBITDA					115,461,000	267,817,000
Capital expenditures					8,056,000	303,274,000
Total assets	$ 3,654,106,000				5,305,890,000	3,654,106,000	$ 5,305,890,000
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Intersegment sales					(36,131,000)	(391,590,000)
Total revenues					$ (36,131,000)	$ (391,590,000)

Net Income per Unit (Details)

Net Income per Unit (Details) - USD ($)	3 Months Ended								4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2014	Aug. 31, 2014	Dec. 31, 2015	Dec. 31, 2013
Earnings Per Share Basic [Line Items]
Net income (loss)	$ 11,750	$ 27,400	$ 95,175	$ 49,280					$ (60,105,000)		$ 183,605,000
Less: Net income and comprehensive income attributable to noncontrolling interest									1,043,000		53,783,000
Less: Preacquisition income (loss) allocated to general partner									(95,381,000)		42,584,000
Net income and comprehensive income attributable to partners	$ 7,755	$ 27,544	$ 34,867	$ 17,072					34,233,000		87,238,000
Incentive distribution rights									1,146,000		29,784,000
Distributions on nonvested phantom unit awards									405,000		1,890,000
Limited partners' interest in net income									26,804,000		55,564,000
MACS [Member]
Earnings Per Share Basic [Line Items]
Net income (loss)									5,878,000
Common Units [Member]
Earnings Per Share Basic [Line Items]
Limited partners' interest in net income									$ 17,499,000		$ 44,498,000
Weighted average limited partner units outstanding									20,572,373		40,253,913
Weighted average limited partner units outstanding, Equivalents									6,382		21,738
Weighted average limited partner units outstanding, Diluted									20,578,755		40,275,651
Common (basic and diluted)	$ (0.13)	$ 0.30	$ 0.87	$ 0.44					$ 0.85		$ 1.11
Subordinated Units [Member]
Earnings Per Share Basic [Line Items]
Limited partners' interest in net income									$ 9,305,000		$ 11,066,000
Weighted Average Number of Subordinated Units Outstanding, Basic and Diluted									10,939,436		10,010,333
Common (basic and diluted)	$ 0.10	$ 0.52	$ 0.87	$ 0.44					$ 0.85		$ 1.40
Predecessor [Member]
Earnings Per Share Basic [Line Items]
Net income (loss)					$ (36,665)	$ (20,657)	$ 9,595	$ 10,132		$ 22,510,000		$ 37,027,000
Net income and comprehensive income attributable to partners					$ 30,111	$ 1,027	$ 9,595	$ 10,132		22,510,000		37,027,000
Incentive distribution rights										64,000
Limited partners' interest in net income										22,446,000		37,027,000
Predecessor [Member] | Common Units [Member]
Earnings Per Share Basic [Line Items]
Limited partners' interest in net income										$ 11,268,000		$ 18,534,000
Weighted average limited partner units outstanding										11,023,617		10,964,258
Weighted average limited partner units outstanding, Equivalents										25,128		21,844
Weighted average limited partner units outstanding, Diluted										11,048,745		10,986,102
Common (basic and diluted)					$ 0.83	$ 0.04	$ 0.43	$ 0.46		$ 1.02		$ 1.69
Predecessor [Member] | Subordinated Units [Member]
Earnings Per Share Basic [Line Items]
Limited partners' interest in net income										$ 11,178,000		$ 18,493,000
Weighted Average Number of Subordinated Units Outstanding, Basic and Diluted										10,939,436		10,939,436
Common (basic and diluted)					$ 0.83	$ 0.04	$ 0.43	$ 0.46		$ 1.02		$ 1.69

Quarterly Results of Operations

Quarterly Results of Operations (Unaudited) (Details)		3 Months Ended								4 Months Ended	8 Months Ended	12 Months Ended
		Dec. 31, 2015USD ($)$ / shares$ / galgal	Sep. 30, 2015USD ($)$ / shares$ / galgal	Jun. 30, 2015USD ($)$ / shares$ / galgal	Mar. 31, 2015USD ($)$ / shares$ / galgal	Dec. 31, 2014USD ($)$ / shares$ / galgal	Sep. 30, 2014USD ($)$ / shares$ / galgal	Jun. 30, 2014USD ($)$ / shares$ / galgal	Mar. 31, 2014USD ($)$ / shares$ / galgal	Dec. 31, 2014USD ($)$ / shares	Aug. 31, 2014USD ($)$ / shares	Dec. 31, 2015USD ($)$ / shares	Dec. 31, 2013USD ($)$ / shares
Effect Of Fourth Quarter Events [Line Items]
Fuel Sales Revenue		$ 3,232,962	$ 4,018,688	$ 4,301,220	$ 3,631,474
Merchandise sales		400,368	429,891	410,012	355,403					$ 472,604,000		$ 1,595,674,000
Rental and other income		41,293	38,738	38,243	37,055
Total revenues		3,674,623	4,487,317	4,749,475	4,023,932					6,825,359,000		16,935,347,000
Gross Profit, Fuel		160,713	201,115	243,149	176,318
Gross Profit, Merchandise		132,665	142,527	136,024	115,525					152,322,000		526,741,000
Gross Profit, Other, Including Rental Income		39,836	37,506	37,391	35,395
Gross profit		333,214	381,148	416,564	327,238					381,084,000		1,458,164,000
Income (loss) from operations		45,046	84,889	124,147	64,168					20,507,000		318,250,000
Net income		11,750	27,400	95,175	49,280					(60,105,000)		183,605,000
Net income		$ 7,755	$ 27,544	$ 34,867	$ 17,072					$ 34,233,000		$ 87,238,000
Gallons of fuel | gal		1,861,053	1,950,312	1,921,753	1,909,432
Motor Fuel Margin - third party | $ / gal	[1]	9.5	12.5	8	9.7
Motor Fuel Margin - affiliated | $ / gal	[1]	4	4	3.5	3
Motor Fuel Margin - Retail | $ / gal	[1]	22.4	34.1	27.4	31.9
Common Units [Member]
Effect Of Fourth Quarter Events [Line Items]
Common (basic and diluted) | $ / shares		$ (0.13)	$ 0.30	$ 0.87	$ 0.44					$ 0.85		$ 1.11
Subordinated Units-Affiliated [Member]
Effect Of Fourth Quarter Events [Line Items]
Common (basic and diluted) | $ / shares		$ 0.10	$ 0.52	$ 0.87	$ 0.44					$ 0.85		$ 1.40
Predecessor [Member]
Effect Of Fourth Quarter Events [Line Items]
Fuel Sales Revenue						$ 4,521,286	$ 2,680,307	$ 1,370,124	$ 1,210,656
Merchandise sales						357,534	115,070	0	0
Rental and other income						34,366	16,372	5,901	5,931
Total revenues						4,913,186	2,811,749	1,376,025	1,216,587		$ 3,492,189,000		$ 4,492,579,000
Gross Profit, Fuel						167,638	29,088	17,067	17,210
Gross Profit, Merchandise						115,343	36,979	0	0
Gross Profit, Other, Including Rental Income						33,000	15,393	5,136	4,910
Gross profit						315,981	81,460	22,203	22,120		60,681,000		70,964,000
Income (loss) from operations						39,596	(14,724)	11,489	11,641		27,495,000		40,938,000
Net income						(36,665)	(20,657)	9,595	10,132		22,510,000		37,027,000
Net income						$ 30,111	$ 1,027	$ 9,595	$ 10,132		$ 22,510,000		$ 37,027,000
Gallons of fuel | gal						606,635	510,146	461,791	433,391
Motor Fuel Margin - third party | $ / gal	[1]					17.6	6.9	4.9	5.7
Motor Fuel Margin - affiliated | $ / gal	[1]					3	3	3	3
Motor Fuel Margin - Retail | $ / gal	[1]					44.5	26	0	0
Predecessor [Member] | Common Units [Member]
Effect Of Fourth Quarter Events [Line Items]
Common (basic and diluted) | $ / shares						$ 0.83	$ 0.04	$ 0.43	$ 0.46		$ 1.02		$ 1.69
Predecessor [Member] | Subordinated Units-Affiliated [Member]
Effect Of Fourth Quarter Events [Line Items]
Common (basic and diluted) | $ / shares						$ 0.83	$ 0.04	$ 0.43	$ 0.46		$ 1.02		$ 1.69
[1]	Concurrent with the ETP Merger, we adopted the LIFO inventory method for fuel inventory, and began excluding the non-cash inventory fair value adjustments from our calculation of fuel cents per gallon of gross profit (see Note 7).