USD Partners (USDP) 10-Q 8 Aug 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2017	Aug. 04, 2017
Document Information [Line Items]
Entity Registrant Name	USD Partners LP
Trading Symbol	USDP
Entity Central Index Key	1,610,682
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Jun. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2
Amendment Flag	false
Common Units
Document Information [Line Items]
Entity Shares Outstanding		19,537,699
Subordinated Units
Document Information [Line Items]
Entity Shares Outstanding		6,278,127
Class A Units
Document Information [Line Items]
Entity Shares Outstanding		82,500
General Partner
Document Information [Line Items]
Entity Shares Outstanding		461,136

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Revenues
Railroad incentives	$ 6	$ 22	$ 21	$ 37
Fleet leases	643	647	1,286	1,290
Freight and other reimbursables	208	350	365	733
Total revenues	26,989	27,878	54,741	54,235
Operating costs
Subcontracted rail services	1,795	2,026	3,808	4,069
Pipeline fees	5,369	5,338	10,786	10,052
Fleet leases	1,534	1,538	3,067	3,071
Freight and other reimbursables	208	350	366	733
Operating and maintenance	594	783	1,301	1,653
Selling, general and administrative	2,362	2,073	4,677	4,967
Depreciation and amortization	4,969	4,914	9,910	9,819
Total operating costs	18,227	18,461	36,743	37,295
Operating income	8,762	9,417	17,998	16,940
Interest expense	2,513	2,533	5,120	4,716
Loss (gain) associated with derivative instruments	401	(253)	612	1,270
Foreign currency transaction gain	(100)	(15)	(70)	(145)
Other expense, net	3	0	8	0
Income before provision for income taxes	5,945	7,152	12,328	11,099
Provision for (benefit from) income taxes	(2,434)	1,917	(1,249)	3,714
Net income	8,379	5,235	13,577	7,385
Net income attributable to limited partner interests	$ 8,185	$ 5,131	$ 13,265	$ 7,238
Weighted average units outstanding (in shares)	24,161	23,153	23,705	23,128
Common Units
Operating costs
Net income per unit (basic and diluted) (USD per share)	$ 0.35	$ 0.23	$ 0.58	$ 0.32
Weighted average units outstanding (in shares)	17,329	14,182	16,283	13,546
Subordinated Units
Operating costs
Net income per unit (basic and diluted) (USD per share)	$ 0.34	$ 0.23	$ 0.55	$ 0.31
Weighted average units outstanding (in shares)	6,278	8,371	6,856	8,969
Related Party
Revenues
Fleet leases	$ 891	$ 891	$ 1,781	$ 1,781
Freight and other reimbursables	0	0	1	0
Operating costs
Selling, general and administrative	1,396	1,439	2,828	2,931
Terminalling services
Revenues
Terminalling services	21,977	23,459	45,536	45,482
Terminalling services | Related Party
Revenues
Terminalling services	2,518	1,756	4,258	3,406
Fleet services
Revenues
Terminalling services	467	69	935	138
Fleet services | Related Party
Revenues
Terminalling services	$ 279	$ 684	$ 558	$ 1,368

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Statement of Comprehensive Income [Abstract]
Net income	$ 8,379	$ 5,235	$ 13,577	$ 7,385
Other comprehensive income (loss) — foreign currency translation	1,214	(14)	1,499	780
Comprehensive income	$ 9,593	$ 5,221	$ 15,076	$ 8,165

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Cash flows from operating activities:
Net income	$ 13,577	$ 7,385
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	9,910	9,819
Loss associated with derivative instruments	612	1,270
Settlement of derivative contracts	390	1,036
Unit based compensation expense	2,016	1,697
Other	755	334
Changes in operating assets and liabilities:
Accounts receivable	(424)	207
Accounts receivable — related party	179	1,760
Prepaid expenses and other current assets	(1,108)	(460)
Accounts payable and accrued expenses	(1,316)	(1,961)
Accounts payable and accrued expenses — related party	230	24
Deferred revenue and other liabilities	(3,545)	2,729
Deferred revenue — related party	1,025	(629)
Change in restricted cash	(230)	(633)
Net cash provided by operating activities	22,071	22,578
Cash flows from investing activities:
Additions of property and equipment	(25,773)	(246)
Net cash used in investing activities	(25,773)	(246)
Cash flows from financing activities:
Distributions	(16,142)	(14,396)
Vested phantom units used for payment of participant taxes	(1,072)	(77)
Net proceeds from issuance of common units	33,700	0
Proceeds from long-term debt	40,000	10,000
Repayments of long-term debt	(57,342)	(18,902)
Net cash used in financing activities	(856)	(23,375)
Effect of exchange rates on cash	49	439
Net change in cash and cash equivalents	(4,509)	(604)
Cash and cash equivalents – beginning of period	11,705	10,500
Cash and cash equivalents – end of period	$ 7,196	$ 9,896

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 7,196	$ 11,705
Restricted cash	5,861	5,433
Accounts receivable, net	4,800	4,321
Accounts receivable — related party	0	219
Prepaid expenses	9,372	10,325
Other current assets	5,361	2,562
Total current assets	32,590	34,565
Property and equipment, net	148,626	125,702
Intangible assets, net	105,615	111,919
Goodwill	33,589	33,589
Other non-current assets	182	192
Total assets	320,602	305,967
Current liabilities
Accounts payable and accrued expenses	976	2,221
Accounts payable and accrued expenses — related party	419	214
Deferred revenue, current portion	25,167	26,928
Deferred revenue, current portion — related party	5,481	4,292
Other current liabilities	2,904	3,513
Total current liabilities	34,947	37,168
Long-term debt, net	204,196	220,894
Deferred revenue, net of current portion	0	264
Deferred income tax liability, net	1,153	823
Total liabilities	240,296	259,149
Commitments and contingencies
Partners’ capital
General partner units (461,136 outstanding at June 30, 2017 and December 31, 2016)	88	111
Accumulated other comprehensive income (loss)	342	(1,157)
Total partners’ capital	80,306	46,818
Total liabilities and partners’ capital	320,602	305,967
Common Units
Partners’ capital
Partners’ capital	136,838	122,802
Class A Units
Partners’ capital
Partners’ capital	1,416	1,811
Subordinated Units
Partners’ capital
Partners’ capital	$ (58,378)	$ (76,749)

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares	Jun. 30, 2017	Dec. 31, 2016
General partners' units outstanding (in shares)	461,136	461,136
Common Units
Limited partners' units outstanding (in shares)	19,537,699	14,185,599
Class A Units
Limited partners' units outstanding (in shares)	92,500	138,750
Subordinated Units
Limited partners' units outstanding (in shares)	6,278,127	8,370,836

CONSOLIDATED STATEMENTS OF PART

CONSOLIDATED STATEMENTS OF PARTNERS' CAPITAL - USD ($) $ in Thousands	Total	Accumulated other comprehensive income (loss)	Common Units	Class A Units	Limited PartnerCommon Units	Limited PartnerClass A Units	Limited PartnerSubordinated Units	General Partner	First vesting trancheLimited PartnerCommon Units	First vesting trancheLimited PartnerClass A Units
Partners' capital account beginning balance (in units) at Dec. 31, 2015				185,000	11,947,127	185,000	10,463,545	461,136
Partners' capital account beginning balance at Dec. 31, 2015		$ (138)			$ 141,374	$ 1,749	$ (93,445)	$ 220
Increase (Decrease) in Partners' Capital [Roll Forward]
Conversion of units (in units)					(2,138,959)		(2,092,709)			(46,250)
Conversion of units					$ (18,300)	(871)	$ 19,171
Common units issued for vested phantom units (in units)					95,910
Common units issued for vested phantom units					$ (77)
Issuance of common units (in shares)			0
Issuance of common units			$ 0
Net income	$ 7,385				4,361	48	2,829	147
Unit based compensation expense					1,053	534
Distributions					$ (8,155)	$ (100)	$ (5,854)	$ (287)
Cumulative translation adjustment	780	780
Partners' capital account ending balance (in units) at Jun. 30, 2016				138,750	14,181,996	138,750	8,370,836	461,136
Partners' capital account ending balance at Jun. 30, 2016	45,039	642			$ 120,256	$ 1,360	$ (77,299)	$ 80
Partners' capital account beginning balance (in units) at Dec. 31, 2016				138,750	14,185,599	138,750	8,370,836	461,136
Partners' capital account beginning balance at Dec. 31, 2016	46,818	(1,157)			$ 122,802	$ 1,811	$ (76,749)	$ 111
Increase (Decrease) in Partners' Capital [Roll Forward]
Conversion of units (in units)					(2,162,084)		(2,092,709)		(69,375)	(46,250)
Conversion of units					$ (19,047)	(606)	$ 19,653
Common units issued for vested phantom units (in units)					190,016
Common units issued for vested phantom units					$ (1,072)
Issuance of common units (in shares)			3,000,000
Issuance of common units			$ 33,700
Net income	13,577				9,422	59	3,784	312
Unit based compensation expense					1,694	232
Distributions					$ (10,661)	$ (80)	$ (5,066)	$ (335)
Cumulative translation adjustment	1,499	1,499
Partners' capital account ending balance (in units) at Jun. 30, 2017				92,500	19,537,699	92,500	6,278,127	461,136
Partners' capital account ending balance at Jun. 30, 2017	$ 80,306	$ 342			$ 136,838	$ 1,416	$ (58,378)	$ 88

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BASIS OF PRESENTATION	ORGANIZATION AND BASIS OF PRESENTATION USD Partners LP and its consolidated subsidiaries, collectively referred to herein as we, us, our, the Partnership and USDP, is a fee-based, growth-oriented master limited partnership formed in 2014 by US Development Group, LLC, or USD, through its wholly-owned subsidiary, USD Group LLC, or USDG. We were formed to acquire, develop and operate midstream infrastructure and complementary logistics solutions for crude oil, biofuels and other energy-related products. We generate substantially all of our operating cash flows from multi-year, take-or-pay contracts with primarily investment grade customers, including major integrated oil companies and refiners. Our principal assets include a network of crude terminals that facilitate the transportation of heavy crude oil from Western Canada to key demand centers across North America. Our operations include railcar loading and unloading, storage and blending in on-site tanks, inbound and outbound pipeline connectivity, truck transloading, as well as other related logistics services. We also provide our customers with leased railcars and fleet services to facilitate the transportation of liquid hydrocarbons and biofuels by rail. We do not take ownership of the products that we handle nor do we receive any payments from our customers based on the value of such products. Our common units are traded on the New York Stock Exchange, or NYSE, under the symbol USDP. Basis of Presentation Our accompanying unaudited interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States, or GAAP, for interim consolidated financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all the information and disclosures required by GAAP for complete consolidated financial statements. In the opinion of our management, they contain all adjustments, consisting only of normal recurring adjustments, which our management considers necessary to present fairly our financial position as of June 30, 2017 , our results of operations for the three and six months ended June 30, 2017 and 2016 , and our cash flows for the six months ended June 30, 2017 and 2016 . We derived our consolidated balance sheet as of December 31, 2016 , from the audited consolidated financial statements included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2016 . Our results of operations for the three and six months ended June 30, 2017 and 2016 , should not be taken as indicative of the results to be expected for the full year due to fluctuations in the supply of and demand for crude oil and biofuels, timing and completion of acquisitions, if any, and the impact of fluctuations in foreign currency exchange rates. These unaudited interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements and accompanying notes thereto presented in our Annual Report on Form 10-K for the fiscal year ended December 31, 2016 . Foreign Currency Translation We conduct a substantial portion of our operations in Canada, which we account for in the local currency, the Canadian dollar. We translate most Canadian dollar denominated balance sheet accounts into our reporting currency, the U.S. dollar, at the end of period exchange rate, while most income statement accounts are translated into our reporting currency based on the average exchange rate for each monthly period. Fluctuations in the exchange rate between the Canadian dollar and the U.S. dollar can create variability in the amounts we translate and report in U.S. dollars. Within these consolidated financial statements, we denote amounts denominated in Canadian dollars with “C$” immediately prior to the stated amount. US Development Group, LLC USD and its affiliates are engaged in designing, developing, owning and managing large-scale multi-modal logistics centers and energy-related infrastructure assets across North America. USD is the indirect owner of our general partner through its direct ownership of USDG and is currently owned by Energy Capital Partners, Goldman Sachs and certain of USD’s management team members. Comparative Amounts We have made certain reclassifications to the amounts reported in the prior year to conform with the current year presentation. None of these reclassifications have an impact on our operating results, cash flows or financial position.

NET INCOME PER LIMITED PARTNER

NET INCOME PER LIMITED PARTNER INTEREST	6 Months Ended
	Jun. 30, 2017
Earnings Per Share [Abstract]
NET INCOME PER LIMITED PARTNER INTEREST	NET INCOME PER LIMITED PARTNER INTEREST We allocate our net income among our general partner and limited partners using the two-class method in accordance with applicable authoritative accounting guidance. Under the two-class method, we allocate our net income and any net income in excess of distributions to our limited partners, our general partner and the holder of the incentive distribution rights, or IDRs, according to the distribution formula for available cash as set forth in our partnership agreement. We allocate any distributions in excess of earnings for the period to our limited partners and general partner based on their respective proportionate ownership interests in us, as set forth in our partnership agreement after taking into account distributions to be paid with respect to the IDRs. The formula for distributing available cash as set forth in our partnership agreement is as follows: Distribution Targets Portion of Quarterly Distribution Per Unit Percentage Distributed to Limited Partners Percentage Distributed to General Partner (including IDRs) (1) Minimum Quarterly Distribution Up to $0.2875 98% 2% First Target Distribution > $0.2875 to $0.330625 98% 2% Second Target Distribution > $0.330625 to $0.359375 85% 15% Third Target Distribution > $0.359375 to $0.431250 75% 25% Thereafter Amounts above $0.431250 50% 50% (1) Assumes our general partner maintains a 2% general partner interest in us. We determined basic and diluted net income per limited partner unit as set forth in the following tables: Three Months Ended June 30, 2017 Common Units Subordinated Units Class A General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 6,014 $ 2,138 $ 33 $ 194 $ 8,379 Less: Distributable earnings (2) 6,931 2,227 29 201 9,388 Distributions in excess of earnings $ (917 ) $ (89 ) $ 4 $ (7 ) $ (1,009 ) Weighted average units outstanding (3) 17,329 6,278 93 461 24,161 Distributable earnings per unit (4) $ 0.40 $ 0.35 $ 0.31 Overdistributed earnings per unit (5) (0.05 ) (0.01 ) 0.04 Net income per limited partner unit (basic and diluted) $ 0.35 $ 0.34 $ 0.35 (1) Represents net income allocated to each class of units based on the actual ownership of the Partnership during the period. The net income for each class of limited partner interest has been reduced by its proportionate amount of the approximate $37 thousand attributed to the general partner for its incentive distribution rights (2) Represents the distributions payable for the period based upon the quarterly distribution amount of $0.34 per unit, or $1.36 per unit on an annualized basis. Amounts presented for each class of unit include a proportionate amount of the $388 thousand distributable to holders of the Equity-classified Phantom Units pursuant to the distribution equivalent rights granted under the USD Partners LP 2014 Long-Term Incentive Plan. (3) Represents the weighted average units outstanding for the period. (4) Represents the total distributable earnings divided by the weighted average number of units outstanding for the period. (5) Represents the distributions in excess of earnings divided by the weighted average number of units outstanding for the period. Three Months Ended June 30, 2016 Common Units Subordinated Units Class A General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 3,206 $ 1,893 $ 32 $ 104 $ 5,235 Less: Distributable earnings (2) 4,622 2,727 46 150 7,545 Distributions in excess of earnings $ (1,416 ) $ (834 ) $ (14 ) $ (46 ) $ (2,310 ) Weighted average units outstanding (3) 14,182 8,371 139 461 23,153 Distributable earnings per unit (4) $ 0.33 $ 0.33 $ 0.33 Overdistributed earnings per unit (5) (0.10 ) (0.10 ) (0.10 ) Net income per limited partner unit (basic and diluted) $ 0.23 $ 0.23 $ 0.23 (1) Represents net income allocated to each class of units based on the actual ownership of the Partnership during the period. (2) Represents the distributions paid for the period based upon the quarterly distribution of $0.315 per unit, or $1.26 per unit on an annualized basis. Amounts presented for each class of unit include a proportionate amount of the $252 thousand distributed to holders of the Equity-classified Phantom Units pursuant to the distribution equivalent rights granted under the USD Partners LP 2014 Long-Term Incentive Plan. (3) Represents the weighted average units outstanding for the period. (4) Represents the total distributable earnings divided by the weighted average number of units outstanding for the period. (5) Represents the distributions in excess of earnings divided by the weighted average number of units outstanding for the period. Six Months Ended June 30, 2017 Common Units Subordinated Units Class A General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 9,422 $ 3,784 $ 59 $ 312 $ 13,577 Less: Distributable earnings (2) 12,752 4,437 62 377 17,628 Distributions in excess of earnings $ (3,330 ) $ (653 ) $ (3 ) $ (65 ) $ (4,051 ) Weighted average units outstanding (3) 16,283 6,856 105 461 23,705 Distributable earnings per unit (4) $ 0.78 $ 0.65 $ 0.59 Overdistributed earnings per unit (5) (0.20 ) (0.10 ) (0.03 ) Net income per limited partner unit (basic and diluted) $ 0.58 $ 0.55 $ 0.56 (1) Represents net income allocated to each class of units based on the actual ownership of the Partnership during the period. The net income for each class of limited partner interest has been reduced by its proportionate amount of the approximate $52 thousand attributed to the general partner for its incentive distribution rights. (2) Represents the per unit distributions paid of $0.335 per unit for the three months ended March 31, 2017 and $0.34 payable for the three months ended June 30, 2017 , representing a year-to-date distribution amount of $0.675 per unit. Amounts presented for each class of unit include a proportionate amount of the $397 thousand distributed and $388 thousand distributable to holders of the Equity-classified Phantom Units pursuant to the distribution equivalent rights granted under the USD Partners LP 2014 Long-Term Incentive Plan. (3) Represents the weighted average units outstanding for the period. (4) Represents the total distributable earnings divided by the weighted average number of units outstanding for the period. (5) Represents the distributions in excess of earnings divided by the weighted average number of units outstanding for the period. Six Months Ended June 30, 2016 Common Units Subordinated Units Class A General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 4,361 $ 2,829 $ 48 $ 147 $ 7,385 Less: Distributable earnings (2) 9,134 5,391 89 297 14,911 Distributions in excess of earnings $ (4,773 ) $ (2,562 ) $ (41 ) $ (150 ) $ (7,526 ) Weighted average units outstanding (3) 13,546 8,969 152 461 23,128 Distributable earnings per unit (4) $ 0.67 $ 0.60 $ 0.59 Overdistributed earnings per unit (5) (0.35 ) (0.29 ) (0.27 ) Net income per limited partner unit (basic and diluted) $ 0.32 $ 0.31 $ 0.32 (1) Represents net income allocated to each class of units based on the actual ownership of the Partnership during the period. (2) Represents the distributions paid of $0.3075 per unit with respect to the three months ended March 31, 2016, and $0.315 for the three months ended June 30, 2016, representing a year-to-date distribution amount of $0.6225 per unit. Amounts presented for each class of unit include a proportionate amount of the $499 thousand distributed to holders of the Equity-classified Phantom Units pursuant to the distribution equivalent rights granted under the USD Partners LP 2014 Long-Term Incentive Plan. (3) Represents the weighted average units outstanding for the period. (4) Represents the total distributable earnings divided by the weighted average number of units outstanding for the period. (5) Represents the distributions in excess of earnings divided by the weighted average number of units outstanding for the period.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2017
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Our property and equipment consist of the following as of the dates indicated: June 30, 2017 December 31, 2016 Estimated Useful Lives (Years) (in thousands) Land $ 10,775 $ 9,636 N/A Trackage and facilities 124,527 108,782 20 Pipeline 15,653 10,313 20 Equipment 12,531 8,234 5-10 Furniture 82 44 5 Total property and equipment 163,568 137,009 Accumulated depreciation (17,764 ) (13,821 ) Construction in progress 2,822 2,514 Property and equipment, net $ 148,626 $ 125,702 The amounts classified as “Construction in progress” are excluded from amounts being depreciated. These amounts represent property that is not yet ready to be placed into productive service as of the respective consolidated balance sheet date. On June 2, 2017 , we acquired a 76 -acre crude oil terminal in Stroud, Oklahoma, the Stroud terminal, for $ 22.8 million in cash, to facilitate rail-to-pipeline shipments of crude oil from our Hardisty terminal to Cushing, Oklahoma. The Stroud terminal includes unit train-capable unloading capacity of approximately 50,000 barrels per day, or Bpd, expandable to approximately 70,000 Bpd, as well as onsite tanks with 140,000 barrels of total capacity and a truck bay. Additionally, the terminal includes a 12 -inch diameter, 17 -mile pipeline with a direct connection to the crude oil storage hub located in Cushing, Oklahoma. Our acquisition of the Stroud terminal also included the purchase of approximately $1.4 million of crude oil used by the prior owner for line fill and tank bottoms and approximately $1.3 million of one-time costs we capitalized in connection with the transaction. We accounted for the acquisition of the Stroud Terminal as an asset purchase, as a result of our early adoption of Financial Accounting Standards Board, or FASB, Accounting Standards Update No. 2017-01, or ASU 2017-01, which clarifies the definition of a business as set forth in Topic 805 of the FASB Accounting Standards Codification, or ASC.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	INTANGIBLE ASSETS The composition, gross carrying amount and accumulated amortization of our identifiable intangible assets are as follows as of the dates indicated: June 30, 2017 December 31, 2016 (in thousands) Carrying amount: Customer service agreements $ 125,960 $ 125,960 Other 106 106 Total carrying amount 126,066 126,066 Accumulated amortization: Customer service agreements (20,434 ) (14,135 ) Other (17 ) (12 ) Total accumulated amortization (20,451 ) (14,147 ) Total intangible assets, net $ 105,615 $ 111,919 Amortization expense associated with intangible assets totaled approximately $3.2 million for each of the three months ended June 30, 2017 and 2016 , and $6.3 million and $6.4 million for the six months ended June 30, 2017 and 2016 , respectively.

DEBT

DEBT	6 Months Ended
	Jun. 30, 2017
Debt Disclosure [Abstract]
DEBT	DEBT We have a $400 million senior secured credit agreement, the Credit Agreement, previously comprised of a $300 million revolving credit facility, or the Revolving Credit Facility, and a $100 million term loan (borrowed in Canadian dollars), the Term Loan Facility, with Citibank, N.A., as administrative agent, and a syndicate of lenders. The Credit Agreement is a five year committed facility that matures on October 15, 2019. In March 2017, we repaid the total amounts previously outstanding on the Term Loan Facility. As a result, our Revolving Credit Facility comprises the full $400 million capacity of our Credit Agreement, subject to the limits set forth therein. As of June 30, 2017, our outstanding indebtedness consists solely of amounts borrowed on our Revolving Credit Facility. Our Revolving Credit Facility and issuances of letters of credit are available for working capital, capital expenditures, permitted acquisitions and general partnership purposes, including distributions. We have the ability to increase the maximum amount of credit available under the Credit Agreement, as amended, by an aggregate amount of up to $100 million to a total facility size of $500 million , subject to receiving increased commitments from lenders or other financial institutions and satisfaction of certain conditions. The Revolving Credit Facility includes an aggregate $20 million sublimit for standby letters of credit and a $20 million sublimit for swingline loans. Obligations under the Revolving Credit Facility are guaranteed by our restricted subsidiaries (as such term is defined in our senior secured credit facility) and are secured by a first priority lien on our assets and those of our restricted subsidiaries, other than certain excluded assets. The average interest rate on our outstanding indebtedness was 3.68% and 3.66% at June 30, 2017 and December 31, 2016 , respectively. In addition to the interest we incur on our outstanding indebtedness, we pay commitment fees of 0.50% on unused commitments, which rate will vary based on our consolidated net leverage ratio, as defined in our Credit Agreement. At June 30, 2017 , we were in compliance with the covenants set forth in our Credit Agreement. We determined the capacity available to us under the terms of our Credit Agreement was as follows as of the specified dates: June 30, 2017 December 31, 2016 (in millions) Aggregate borrowing capacity under Credit Agreement $ 400.0 $ 400.0 Less: Term Loan Facility amounts outstanding — 10.1 Revolving Credit Facility amounts outstanding 206.0 213.0 Letters of credit outstanding — — Available under Credit Agreement (1) $ 194.0 $ 176.9 (1) Pursuant to the terms of our Credit Agreement, our borrowing capacity currently is limited to 5.0 times our trailing 12-month consolidated EBITDA for the quarter in which a material acquisition occurs and the two quarters following a material acquisition, as defined in our Credit Agreement, after which time the covenant returns to 4.5 times our trailing 12-month consolidated EBITDA. Our acquisition of the Stroud terminal is treated as a material acquisition under the terms of our Credit Agreement. As a result, the 5.0 times our trailing 12-month consolidated EBITDA covenant will be effective through December 31, 2017 . Interest expense associated with our outstanding indebtedness was as follows for the specified periods: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 (in thousands) Interest expense on the Credit Agreement $ 2,298 $ 2,318 $ 4,690 $ 4,286 Amortization of deferred financing costs 215 215 430 430 Total interest expense $ 2,513 $ 2,533 $ 5,120 $ 4,716 Our long-term debt balances included the following components as of the specified dates: June 30, 2017 December 31, 2016 (in thousands) Term Loan Facility $ — $ 10,128 Revolving Credit Facility 206,000 213,000 Less: Deferred financing costs, net (1,804 ) (2,234 ) Total long-term debt, net $ 204,196 $ 220,894

DEFERRED REVENUE

DEFERRED REVENUE	6 Months Ended
	Jun. 30, 2017
Deferred Revenue Disclosure [Abstract]
DEFERRED REVENUE	DEFERRED REVENUE Our deferred revenue includes amounts we have received in cash from customers as payment for their minimum monthly commitment fees under take-or-pay contracts, where such payments exceed the charges implied by the customer’s actual throughput based on contractual rates set forth in our terminalling services agreements. We grant customers of our Hardisty terminal a credit for periods up to six months, which may be used to offset fees on throughput in excess of their minimum monthly commitments in future periods, to the extent capacity is available for the excess volume. We refer to these credits as make-up rights. We defer revenue associated with make-up rights until the earlier of when the throughput is utilized, the make-up rights expire, or when it is determined that the likelihood that the customer will utilize the make-up right is remote. A majority of our deferred revenue derived from the make-up rights provisions of our terminalling services agreements are denominated in Canadian dollars and translated into U.S. dollars at the exchange rate in effect at the end of the period. As a result, the balance of our deferred revenue may vary from period to period due to changes in the exchange rate between the U.S. dollar and the Canadian dollar. Our deferred revenues also include amounts collected in advance from customers of our Fleet services business, which will be recognized as revenue when earned pursuant to the terms of our contractual arrangements. We have likewise prepaid the rent on our railcar leases that are associated with these deferred revenues, which we will recognize as expense concurrently with our recognition of the associated revenue. The following table provides details of our deferred revenue with unrelated customers as reflected in our consolidated balance sheets as of the dates indicated: June 30, 2017 December 31, 2016 (in thousands) Customer prepayments, current portion (1) $ 1,895 $ 3,705 Minimum monthly commitment fees 23,272 23,223 Total deferred revenue, current portion $ 25,167 $ 26,928 Customer prepayments (1) $ — $ 264 Total deferred revenue, net of current portion $ — $ 264 (1) Represents amounts associated with lease payments received in advance from our Fleet services customers. Refer to Note 9 — Transactions with Related Parties for a discussion of deferred revenues associated with related parties included in our consolidated balance sheets.

COLLABORATIVE ARRANGEMENT

COLLABORATIVE ARRANGEMENT	6 Months Ended
	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
COLLABORATIVE ARRANGEMENT	COLLABORATIVE ARRANGEMENT We entered into a facilities connection agreement in 2014 with Gibson Energy Partnership, or Gibson, under which Gibson developed, constructed and operates a pipeline and related facilities connected to our Hardisty terminal. Gibson’s storage terminal is the exclusive means by which our Hardisty terminal receives crude oil. Subject to certain limited exceptions regarding manifest train facilities, our Hardisty terminal is the exclusive means by which crude oil from Gibson’s Hardisty storage terminal may be transported by rail. We remit pipeline fees to Gibson for the transportation of crude oil to our Hardisty terminal based on a predetermined formula. Pursuant to our arrangement with Gibson, we incurred $5.4 million and $5.3 million of expenses for the three months ended June 30, 2017 and 2016 , respectively, and $10.8 million and $10.1 million for the six months ended June 30, 2017 and 2016 , respectively, which are presented as “Pipeline fees” in our consolidated statements of income. Additionally, at June 30, 2017 and December 31, 2016 , we had prepaid pipeline fees of $7.1 million and $6.8 million , respectively, included in “Prepaid expenses” on our consolidated balance sheets, which we will recognize as expense concurrently with our recognition of revenue that we deferred in connection with our minimum monthly volume commitments.

NONCONSOLIDATED VARIABLE INTERE

NONCONSOLIDATED VARIABLE INTEREST ENTITIES	6 Months Ended
	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NONCONSOLIDATED VARIABLE INTEREST ENTITIES	NONCONSOLIDATED VARIABLE INTEREST ENTITIES In 2014, we entered into purchase, assignment and assumption agreements to assign payment and performance obligations for certain operating lease agreements with lessors, as well as customer fleet service payments related to these operating leases, with unconsolidated entities in which we have variable interests. These variable interest entities, or VIEs, include LRT Logistics Funding LLC, USD Fleet Funding LLC, USD Fleet Funding Canada Inc., and USD Logistics Funding Canada Inc. We treat these entities as variable interests under the applicable accounting guidance due to their having an insufficient amount of equity invested at risk to finance their activities without additional subordinated financial support. We are not the primary beneficiary of the VIEs, as we do not have the power to direct the activities that most significantly affect the economic performance of the VIEs, nor do we have the power to remove the managing member under the terms of the VIEs limited liability company agreements. Accordingly, we do not consolidate the results of the VIEs in our consolidated financial statements. Prior to July 1, 2016, our activities with the VIEs were treated as related party transactions and disclosed in Note 9 – Transactions with Related Parties due to the managing member of the VIEs being a member of the board of directors of USD. The managing member subsequently transferred ownership and control of the companies to a party that is unaffiliated with USD or us. As a result, for periods following June 30, 2016, we no longer treat the VIEs as related parties. The following table summarizes the total assets and liabilities between us and the VIEs as reflected in our consolidated balance sheets at June 30, 2017 and December 31, 2016 , as well as our maximum exposure to losses from entities in which we have a variable interest, but are not the primary beneficiary. Generally, our maximum exposure to losses is limited to amounts receivable for services we provided, reduced by any deferred revenues. June 30, 2017 Total assets Total liabilities Maximum exposure to loss (in thousands) Accounts receivable 28 $ — $ — Accounts payable — 2 — Deferred revenue, current portion — 923 — Deferred revenue, net of current portion — — — $ 28 $ 925 $ — December 31, 2016 Total assets Total liabilities Maximum exposure to loss (in thousands) Accounts receivable $ 7 $ — $ — Accounts payable — 3 — Deferred revenue, current portion — 1,297 — Deferred revenue, net of current portion — 264 — $ 7 $ 1,564 $ — We have assigned certain payment and performance obligations under the leases and master fleet service agreements for 2,613 railcars to the VIEs, but we have retained certain rights and obligations with respect to the servicing of these railcars. During the quarter ended June 30, 2017 , we provided no explicit or implicit financial or other support to these VIEs that were not previously contractually required.

TRANSACTIONS WITH RELATED PARTI

TRANSACTIONS WITH RELATED PARTIES	6 Months Ended
	Jun. 30, 2017
Related Party Transactions [Abstract]
TRANSACTIONS WITH RELATED PARTIES	TRANSACTIONS WITH RELATED PARTIES Nature of Relationship with Related Parties USD is engaged in designing, developing, owning and managing large-scale multi-modal logistics centers and other energy-related midstream infrastructure across North America. USD is also the sole owner of USDG and the ultimate parent of our general partner. USD is owned by Energy Capital Partners, Goldman Sachs and certain members of its management. USDG is the sole owner of our general partner and owns 5,278,963 of our common units and all 6,278,127 of our subordinated units representing a combined 43.8% limited partner interest in us. USDG also provides us with general and administrative support services necessary for the operation and management of our business. USD Partners GP LLC, our general partner, currently owns all 461,136 of our general partner units representing a 1.7% general partner interest in us, as well as all of our incentive distribution rights. Pursuant to our partnership agreement, our general partner is responsible for our overall governance and operations. Omnibus Agreement We are party to an omnibus agreement with USD, USDG and certain of their subsidiaries, including our general partner, pursuant to which we obtain and make payments for specified services provided to us and for out-of-pocket costs incurred on our behalf. We pay USDG, in equal monthly installments, the annual amount USDG estimates will be payable by us during the calendar year for providing services for our benefit. The omnibus agreement provides that this amount may be adjusted annually to reflect, among other things, changes in the scope of the general and administrative services provided to us due to a contribution, acquisition or disposition of assets by us or our subsidiaries, or for changes in any law, rule or regulation applicable to us, which affects the cost of providing the general and administrative services. We also reimburse USDG for any out-of-pocket costs and expenses incurred on our behalf in providing general and administrative services to us. This reimbursement is in addition to the amounts we pay to reimburse our general partner and its affiliates for certain costs and expenses incurred on our behalf for managing our business and operations, as required by our partnership agreement. The total amounts charged to us under the omnibus agreement for the three months ended June 30, 2017 and 2016 , were $1.4 million and $1.4 million , respectively, and for the six months ended June 30, 2017 and 2016 , were $2.8 million and $2.9 million , respectively, which amounts are included in “Selling, general and administrative — related party” in our consolidated statements of income. At June 30, 2017 and December 31, 2016 , we had balances payable related to these costs of $0.4 million and $0.2 million , respectively, recorded as “Accounts payable and accrued expenses — related party” in our consolidated balance sheets. From time to time, in the ordinary course of business, USD and its affiliates may receive vendor payments or other amounts due to us or our subsidiaries. In addition, we may make payments to vendors and other unrelated parties on behalf of USD and its affiliates for which they routinely reimburse us. We had a $0.1 million balance payable at June 30, 2017 , related to these transactions included in “Accounts payable and accrued expenses — related party” and a $0.2 million balance receivable at December 31, 2016 , associated with these transactions included in “Accounts receivable — related party” within our consolidated balance sheet. Marketing Services Agreement In connection with our purchase of the Stroud terminal, we entered into a Marketing Services Agreement, effective as of May 31, 2017, with USD Marketing LLC, or USDM, whereby we granted USDM the right to market the remaining capacity at the Stroud terminal in exchange for a nominal per barrel fee. USDM will fund any related capital costs associated with increasing the throughput or efficiency of the terminal to handle additional barrels. Upon expiration of our contract with the Stroud customer in June 2020, the same marketing rights will apply to throughput in excess of the throughput necessary for the Stroud terminal to generate Adjusted EBITDA that is at least equal to the average monthly Adjusted EBITDA derived from the Stroud terminal customer during the 12 months prior to expiration. We also granted USDG the right to develop other projects at the Stroud terminal in exchange for the payment to us of market-based compensation for the use of our property for such development projects. Any such development projects would be wholly-owned by USDG and would be subject to our existing right of first offer with respect to midstream projects developed by USDG. Variable Interest Entities We entered into purchase, assignment and assumption agreements to assign payment and performance obligations for certain operating lease agreements, as well as customer fleet service payments related to these operating leases, with the VIEs. Prior to July 1, 2016, a member of the board of directors of USD exercised control over the VIEs as its managing member. Subsequent to June 30, 2016, the managing member transferred ownership of the VIEs to a party that is unaffiliated with USD or us. As a result, for periods following June 30, 2016, we no longer treat the VIEs as related parties. Refer to Note 8 – Nonconsolidated Variable Interest Entities for additional discussion and information regarding transactions with the VIEs subsequent to June 30, 2016. For periods prior to July 1, 2016, our related party sales to the VIEs are included in the accompanying consolidated statements of operations as set forth in the following table for the indicated periods: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 (in thousands) Fleet services — related party $ — $ 405 $ — $ 810 Related Party Revenue and Deferred Revenue We have agreements to provide USDM, a wholly-owned subsidiary of USDG, terminalling and fleet services with respect to our Hardisty terminal operations, which include reimbursement to us for certain out-of-pocket expenses we incur. In connection with our acquisition of the Stroud terminal, USDM assumed the rights and obligations for additional terminalling capacity at our Hardisty terminal from another customer, effective as of June 1, 2017, to facilitate the origination of crude oil barrels by the Stroud terminal customer from our Hardisty terminal for delivery to the Stroud terminal. As a result of the assumption of these rights and obligations by USDM, and in order to accommodate the needs of the Stroud terminal customer, the contracted term for the capacity held by USDM has been extended to June 30, 2020, and they control approximately 25 percent of the available monthly capacity of the Hardisty terminal. The terms and conditions of these agreements are similar to the terms and conditions of agreements we have with other parties at the Hardisty terminal that are not related to us. Our related party sales to USDM are presented in the following table for the indicated periods: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 (in thousands) Terminalling services — related party $ 2,518 $ 1,756 $ 4,258 $ 3,406 Fleet leases — related party 891 891 1,781 1,781 Fleet services — related party 279 279 558 558 Freight and other reimbursables — related party — — 1 — $ 3,688 $ 2,926 $ 6,598 $ 5,745 We had no significant receivables from USDM as of June 30, 2017 and December 31, 2016 recorded in “Accounts receivable — related party.” We had deferred revenue included in “Deferred revenue, current — related party” in our consolidated balance sheets associated with our terminalling and fleet services agreements with USDM for amounts we have collected from them for their minimum volume commitment fees and prepaid lease amounts as follows for the indicated periods: June 30, 2017 December 31, 2016 (in thousands) Customer prepayments, current portion (1) $ 410 $ 390 Minimum monthly commitment fees 5,071 3,902 Total deferred revenue, current portion $ 5,481 $ 4,292 (1) Represents amounts associated with lease payments received in advance. Cash Distributions During the six months ended June 30, 2017 , we paid the following aggregate cash distributions to USDG as a holder of our common units and the sole owner of our subordinated units and to USD Partners GP LLC for their general partner interest. Distribution Declaration Date Record Date Distribution Payment Date Amount Paid to USDG Amount Paid to USD Partners GP LLC (in thousands) February 1, 2017 February 13, 2017 February 17, 2017 $ 3,814 $ 152 April 27, 2017 May 8, 2017 May 12, 2017 3,872 170 $ 7,686 $ 322 Transition Services Agreement In connection with our acquisition of the Casper terminal in November 2015, we entered into a transition services agreement with Cogent Energy Solutions, LLC, or Cogent, pursuant to which Cogent provided certain accounting, administrative, customer support and information technology support services to the Casper terminal for three months following the November 17, 2015, closing date, while we transitioned such services to our management. Two officers of an affiliate of our general partner are the principal owners of Cogent. As a result, these officers were considered to be beneficiaries of this agreement. Pursuant to the terms of this agreement, we incurred approximately $52 thousand of expenses for the three and six months ended June 30, 2016 . Cogent subsequently distributed to their partners the common units we issued to them in connection with our acquisition of the Casper terminal and is no longer considered a related party.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES From time to time, we may be involved in legal, tax, regulatory and other proceedings in the ordinary course of business. We do not believe that we are currently a party to any such proceedings that will have a material adverse impact on our financial condition or results of operations. In connection with the railcar services we provide, we regularly incur railcar cleanup and repair costs upon our return of these railcars to the lessors. We typically pass such costs on to our customers pursuant to the terms of our lease agreements with them. A legacy customer associated with a terminal sold by USD prior to our IPO has returned 265 railcars to us, all of which the lessors claim require additional cleaning and repair from alleged corrosion. We are currently in discussions with the lessors and our customer regarding the validity of these additional costs. We believe that our customer will ultimately be responsible for any costs associated with these returns, and USD has agreed to indemnify us to the extent that we are unable to recover any such costs from our customer.

SEGMENT REPORTING

SEGMENT REPORTING	6 Months Ended
	Jun. 30, 2017
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING We manage our business in two reportable segments: Terminalling services and Fleet services. The Terminalling services segment charges minimum monthly commitment fees under multi-year take-or-pay contracts to load various grades of crude oil into railcars, as well as fixed fees per gallon to transload ethanol from railcars, including related logistics services. The Fleet services segment provides customers with railcars and fleet services related to the transportation of liquid hydrocarbons and biofuels under long-term, take-or-pay contracts. Corporate activities are not considered a reportable segment, but are included to present corporate and financing transactions which are not allocated to our established reporting segments. Our segments offer different services and are managed accordingly. Our chief operating decision maker, or CODM, regularly reviews financial information about both segments in order to allocate resources and evaluate performance. Our CODM assesses segment performance based on the cash flows produced by our established reporting segments using Segment Adjusted EBITDA. We define Segment Adjusted EBITDA as “Net cash provided by operating activities” adjusted for changes in working capital items, changes in restricted cash, interest, income taxes, foreign currency transaction gains and losses, adjustments related to deferred revenue associated with minimum monthly commitment fees and other items which do not affect the underlying cash flows produced by our businesses. The following tables summarize our reportable segment data: Three Months Ended June 30, 2017 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 21,977 $ — $ — $ 21,977 Terminalling services — related party 2,518 — — 2,518 Railroad incentives 6 — — 6 Fleet leases — 643 — 643 Fleet leases — related party — 891 — 891 Fleet services — 467 — 467 Fleet services — related party — 279 — 279 Freight and other reimbursables 89 119 — 208 Freight and other reimbursables — related party — — — — Total revenues 24,590 2,399 — 26,989 Operating costs Subcontracted rail services 1,795 — — 1,795 Pipeline fees 5,369 — — 5,369 Fleet leases — 1,534 — 1,534 Freight and other reimbursables 89 119 — 208 Operating and maintenance 500 94 — 594 Selling, general and administrative 1,185 188 2,385 3,758 Depreciation and amortization 4,969 — — 4,969 Total operating costs 13,907 1,935 2,385 18,227 Operating income (loss) 10,683 464 (2,385 ) 8,762 Interest expense — — 2,513 2,513 Loss associated with derivative instruments 401 — — 401 Foreign currency transaction loss (gain) (13 ) 2 (89 ) (100 ) Other expense, net 3 — — 3 Provision for (benefit from) income taxes (2,423 ) 181 (192 ) (2,434 ) Net income (loss) $ 12,715 $ 281 $ (4,617 ) $ 8,379 Three Months Ended June 30, 2016 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 23,459 $ — $ — $ 23,459 Terminalling services — related party 1,756 — — 1,756 Railroad incentives 22 — — 22 Fleet leases — 647 — 647 Fleet leases — related party — 891 — 891 Fleet services — 69 — 69 Fleet services — related party — 684 — 684 Freight and other reimbursables 19 331 — 350 Freight and other reimbursables — related party — — — — Total revenues 25,256 2,622 — 27,878 Operating costs Subcontracted rail services 2,026 — — 2,026 Pipeline fees 5,338 — — 5,338 Fleet leases — 1,538 — 1,538 Freight and other reimbursables 19 331 — 350 Operating and maintenance 692 91 — 783 Selling, general and administrative 1,056 207 2,249 3,512 Depreciation and amortization 4,914 — — 4,914 Total operating costs 14,045 2,167 2,249 18,461 Operating income (loss) 11,211 455 (2,249 ) 9,417 Interest expense 352 — 2,181 2,533 Gain associated with derivative instruments (253 ) — — (253 ) Foreign currency transaction loss (gain) 5 (20 ) — (15 ) Other expense, net — — — — Provision for (benefit from) income taxes 1,948 (32 ) 1 1,917 Net income (loss) $ 9,159 $ 507 $ (4,431 ) $ 5,235 Six Months Ended June 30, 2017 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 45,536 $ — $ — $ 45,536 Terminalling services — related party 4,258 — — 4,258 Railroad incentives 21 — — 21 Fleet leases — 1,286 — 1,286 Fleet leases — related party — 1,781 — 1,781 Fleet services — 935 — 935 Fleet services — related party — 558 — 558 Freight and other reimbursables 110 255 — 365 Freight and other reimbursables — related party — 1 — 1 Total revenues 49,925 4,816 — 54,741 Operating costs Subcontracted rail services 3,808 — — 3,808 Pipeline fees 10,786 — — 10,786 Fleet leases — 3,067 — 3,067 Freight and other reimbursables 110 256 — 366 Operating and maintenance 1,111 190 — 1,301 Selling, general and administrative 2,400 484 4,621 7,505 Depreciation and amortization 9,910 — — 9,910 Total operating costs 28,125 3,997 4,621 36,743 Operating income (loss) 21,800 819 (4,621 ) 17,998 Interest expense 170 — 4,950 5,120 Loss associated with derivative instruments 612 — — 612 Foreign currency transaction loss (gain) (13 ) 2 (59 ) (70 ) Other expense, net 8 — — 8 Provision for (benefit from) income taxes (1,418 ) 315 (146 ) (1,249 ) Net income (loss) $ 22,441 $ 502 $ (9,366 ) $ 13,577 Goodwill $ 33,589 $ — $ — $ 33,589 Total assets $ 315,258 $ 3,018 $ 2,326 $ 320,602 Capital expenditures $ 25,773 $ — $ — $ 25,773 Six Months Ended June 30, 2016 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 45,482 $ — $ — $ 45,482 Terminalling services — related party 3,406 — — 3,406 Railroad incentives 37 — — 37 Fleet leases — 1,290 — 1,290 Fleet leases — related party — 1,781 — 1,781 Fleet services — 138 — 138 Fleet services — related party — 1,368 — 1,368 Freight and other reimbursables 19 714 — 733 Freight and other reimbursables — related party — — — — Total revenues 48,944 5,291 — 54,235 Operating costs Subcontracted rail services 4,069 — — 4,069 Pipeline fees 10,052 — — 10,052 Fleet leases — 3,071 — 3,071 Freight and other reimbursables 19 714 — 733 Operating and maintenance 1,507 146 — 1,653 Selling, general and administrative 2,290 401 5,207 7,898 Depreciation and amortization 9,819 — — 9,819 Total operating costs 27,756 4,332 5,207 37,295 Operating income (loss) 21,188 959 (5,207 ) 16,940 Interest expense 682 — 4,034 4,716 Loss associated with derivative instruments 1,270 — — 1,270 Foreign currency transaction gain (75 ) (70 ) — (145 ) Other expense, net — — — — Provision for (benefit from) income taxes 3,731 (18 ) 1 3,714 Net income (loss) $ 15,580 $ 1,047 $ (9,242 ) $ 7,385 Goodwill $ 33,970 $ — $ — $ 33,970 Total assets $ 311,394 $ 5,886 $ 3,183 $ 320,463 Capital expenditures $ 246 $ — $ — $ 246 Segment Adjusted EBITDA The following table provides a reconciliation of Segment Adjusted EBITDA to “Net cash provided by operating activities”: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 (in thousands) Segment Adjusted EBITDA Terminalling services $ 15,811 $ 17,095 $ 32,248 $ 33,230 Fleet services 464 455 819 959 Corporate activities (1) (1,167 ) (1,280 ) (2,605 ) (3,510 ) Total Adjusted EBITDA 15,108 16,270 30,462 30,679 Add (deduct): Amortization of deferred financing costs 215 215 430 430 Deferred income taxes 249 (50 ) 307 (96 ) Changes in accounts receivable and other assets (3,180 ) (467 ) (1,353 ) 1,507 Changes in accounts payable and accrued expenses (1,486 ) (1,105 ) (1,086 ) (1,937 ) Changes in deferred revenue and other liabilities (1,400 ) 1,557 (2,520 ) 2,100 Change in restricted cash (209 ) 1,793 (230 ) (633 ) Interest expense, net (2,513 ) (2,533 ) (5,116 ) (4,716 ) Benefit from (provision for) income taxes 2,434 (1,917 ) 1,249 (3,714 ) Foreign currency transaction gain (2) 100 15 70 145 Deferred revenue associated with minimum monthly commitment fees (3) (62 ) (424 ) (142 ) (1,187 ) Net cash provided by operating activities $ 9,256 $ 13,354 $ 22,071 $ 22,578 (1) Corporate activities represent corporate and financing transactions that are not allocated to our established reporting segments. (2) Represents foreign exchange transaction amounts associated with activities between our U.S. and Canadian subsidiaries. (3) Represents deferred revenue associated with minimum monthly commitment fees in excess of throughput utilized, which fees are not refundable to our customers. Amounts presented are net of: (a) the corresponding prepaid Gibson pipeline fee that will be recognized as expense concurrently with the recognition of revenue; (b) revenue recognized in the current period that was previously deferred; and (c) expense recognized for previously prepaid Gibson pipeline fees, which correspond with the revenue recognized that was previously deferred. Refer to Note 6 - Deferred Revenues for additional discussion of deferred revenue.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES U.S. Federal and State Income Taxes We are treated as a partnership for U.S. federal and most state income tax purposes, with each partner being separately taxed on their share of our taxable income. One of our subsidiaries, USD Rail LP, has elected to be classified as an entity taxable as a corporation for U.S. federal income tax purposes. We are also subject to state franchise tax in the state of Texas, which is treated as an income tax under the applicable accounting guidance. Our U.S. federal income tax expense is based upon our estimated annual effective federal income tax rate of 34% , as applied to USD Rail LP’s taxable income of $0.8 million and $1.1 million for the three and six months ended June 30, 2017 , respectively. We recorded a provision for U.S. federal income tax with respect to these periods utilizing net operating loss carryforwards to offset a portion of our taxable income. For the three and six months ended June 30, 2016 , we had losses of $0.9 million and $1.2 million , respectively, and as a result of these losses, we did not record a provision for U.S. federal income tax with respect to these periods. Foreign Income Taxes Our Canadian operations are conducted through entities that are subject to Canadian federal and provincial income taxes. We computed the current income tax expense associated with our Canadian operations using the combined federal and provincial income tax rate of 27% applied to the pretax book income of our Canadian operations for the three and six months ended June 30, 2017 and 2016 . The combined rate was also used to compute deferred income tax expense, which is the result of temporary differences that are expected to reverse in the future. The 2017 income tax expense of our Canadian operations includes a reduction to our estimate for 2016 income tax expense resulting from refunds of approximately $2.6 million ( C$3.4 million ) we determined in connection with the preparation of our Canadian federal and provincial income tax returns for 2016 that we filed in June 2017 . In 2016 , we adopted a methodology for determining the return attributable to our Canadian subsidiaries based upon completion of a study we initially commissioned in 2015 , which modifies the amount of Canadian federal and provincial income taxes to which our Canadian operations are subject. We calculated our 2017 and 2016 income tax provisions for our Canadian operations utilizing this methodology. Combined Effective Income Tax Rate We determined our 2017 income tax expense based upon our estimated annual effective income tax rate of approximately 27% on a consolidated basis for fiscal year 2017 , which rate is attributable to the multiple domestic and foreign tax jurisdictions to which we are subject. Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 (in thousands) Current income tax expense (benefit): U.S. federal income tax $ 275 $ — $ 373 $ — Benefit of U.S. federal operating loss carryforward (158 ) — (256 ) — State income tax expense (benefit) (172 ) (7 ) (109 ) 30 Canadian federal and provincial income taxes expense (benefit) (2,628 ) 1,974 (1,564 ) 3,780 Total current income tax expense (benefit) (2,683 ) 1,967 (1,556 ) 3,810 Deferred income tax expense (benefit): U.S. federal income tax 53 — 174 — Canadian federal and provincial income taxes expense (benefit) 196 (50 ) 133 (96 ) Total change in deferred income tax expense (benefit) 249 (50 ) 307 (96 ) Provision for (benefit from) income taxes $ (2,434 ) $ 1,917 $ (1,249 ) $ 3,714 The reconciliation between income tax expense based on the U.S. federal statutory income tax rate and our effective income tax expense is presented below: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 (in thousands) Income tax expense at the U.S. federal statutory rate $ 2,022 $ 2,432 $ 4,192 $ 3,774 Amount attributable to partnership not subject to income tax (4,873 ) 215 (5,714 ) 1,159 Foreign income tax rate differential 570 (515 ) 365 (959 ) Other 12 (94 ) 11 (62 ) State income tax expense (benefit) (1) (177 ) (7 ) (118 ) 30 Change in valuation allowance 12 (114 ) 15 (228 ) Provision for (benefit from) income taxes $ (2,434 ) $ 1,917 $ (1,249 ) $ 3,714 (1) Net of the federal income tax expense or benefit for the deduction associated with state income taxes. Our deferred income tax assets and liabilities reflect the income tax effect of differences between the carrying amounts of our assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Major components of deferred income tax assets and liabilities associated with our operations were as follows as of the dates indicated: June 30, 2017 U.S. Foreign Total (in thousands) Deferred income tax assets Deferred revenues $ — $ — $ — Capital loss carryforwards — 453 453 Operating loss carryforwards — — — Deferred income tax liabilities Unbilled revenue — (270 ) (270 ) Prepaid expenses (419 ) — (419 ) Property and equipment — (464 ) (464 ) Valuation allowance — (453 ) (453 ) Deferred income tax liability, net $ (419 ) $ (734 ) $ (1,153 ) December 31, 2016 U.S. Foreign Total (in thousands) Deferred income tax assets Deferred revenues $ 89 $ — $ 89 Capital loss carryforwards — 438 438 Operating loss carryforwards 257 — 257 Deferred income tax liabilities Prepaid expenses (592 ) — (592 ) Property and equipment — (577 ) (577 ) Valuation allowance — (438 ) (438 ) Deferred income tax liability, net $ (246 ) $ (577 ) $ (823 ) We had no available U.S. federal loss carryforward remaining as of June 30, 2017 , and approximately $0.8 million as of December 31, 2016 . Our available Canadian loss carryforward was approximately $4.5 million and $4.4 million as of June 30, 2017 and December 31, 2016 , respectively, which will begin expiring in 2033. We are subject to examination by the taxing authorities for the years ended December 31, 2016, 2015 and 2014. USD has agreed to indemnify us for all federal, state and local tax liabilities for periods preceding the closing date of our initial public offering. We did not have any unrecognized income tax benefits or any income tax reserves for uncertain tax positions as of June 30, 2017 and December 31, 2016 .

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	6 Months Ended
	Jun. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	DERIVATIVE FINANCIAL INSTRUMENTS Our net income and cash flows are subject to fluctuations resulting from changes in interest rates on our variable rate debt obligations and foreign currency exchange rates, particularly with respect to the U.S. dollar and the Canadian dollar. At June 30, 2017 and December 31, 2016 , we did not employ any derivative financial instruments to manage our exposure to fluctuations in interest rates, although we may use derivative financial instruments, including swaps, options and other financial instruments with similar characteristics to manage this exposure in the future. Foreign Currency Derivatives We derive a significant portion of our cash flows from our Hardisty terminal operations in the province of Alberta, Canada. These cash flows are denominated in Canadian dollars. As a result, fluctuations in the exchange rate between the Canadian dollar and the U.S. dollar could have a significant effect on our results of operations, cash flows and financial position. We endeavor to limit our foreign currency risk exposure using various types of derivative financial instruments with characteristics that effectively reduce or eliminate the impact to us of declines in the exchange rate for a specified value of Canadian dollar denominated cash flows we expect to exchange into U.S. dollars. All of our derivative financial instruments are employed in connection with an underlying asset, liability and/or forecasted transaction and are not entered into for speculative purposes. In April 2016, we entered into four separate forward contracts with an aggregate notional amount of C$33.5 million to manage our exposure to fluctuations in the exchange rate between the Canadian dollar and the U.S. dollar resulting from our Canadian operations during the 2017 calendar year. Each forward contract effectively fixes the exchange rate we will receive for each Canadian dollar we sell to the counterparty. One of these forward contracts will settle at the end of each fiscal quarter during 2017 and secures an exchange rate where a Canadian dollar is exchanged for an amount between 0.7804 and 0.7809 U.S. dollars. In June 2015, we entered into four separate collar arrangements with an aggregate notional value of C$32.0 million , which settled at the end of each fiscal quarter during 2016, each having a notional value ranging between C$7.9 million and C$8.1 million . These derivative contracts were executed to secure cash flows totaling C$32.0 million at an exchange rate range where a Canadian dollar is exchanged for an amount between 0.84 and 0.86 U.S. dollars. Commodity Derivatives As a part of our purchase of the Stroud terminal and related facilities, we acquired crude oil used by the prior owner for line fill in the crude oil pipeline and tank bottoms for the storage tanks. We intend to sell this crude oil prior to the end of 2017 . Due to our long position with respect to crude oil, fluctuations in crude oil prices could affect our results of operations, cash flows and financial positions. In order to mitigate this risk, we have entered into commodity swaps to fix the price we will receive upon our sale of the crude oil. In June 2017, we entered into two separate fixed-for-floating swap contracts with an aggregate notional amount of 31,778 barrels, or bbl, to manage our exposure to fluctuating crude oil prices. Each swap contract effectively fixes the price we will receive upon our delivery of the crude oil. The first contract for 18,395 bbl will settle in July 2017 at $47.20 per barrel and the second for 13,383 bbl will settle in October 2017 at $47.70 per barrel. Derivative Positions We record all of our derivative financial instruments at their fair values in the line items specified below within our consolidated balance sheets, the amounts of which were as follows at the dates indicated: June 30, 2017 December 31, 2016 (in thousands) Other current assets $ 165 $ 1,167 We have not designated our derivative financial instruments as hedges of our commodity or foreign currency exposures. As a result, changes in the fair value of these derivatives are recorded as “Loss (gain) associated with derivative instruments” in our consolidated statements of income. The gains or losses associated with changes in the fair value of our derivative contracts do not affect our cash flows until the underlying contract is settled by making or receiving a payment to or from the counterparty. In connection with our derivative activities, we recognized the following amounts during the periods presented: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 (in thousands) Loss (gain) associated with derivative instruments $ 401 $ (253 ) $ 612 $ 1,270 We determine the fair value of our derivative financial instruments using third party pricing information that is derived from observable market inputs, which we classify as level 2 with respect to the fair value hierarchy. The following tables present summarized information about the fair values of our outstanding foreign currency contracts: At June 30, 2017 At December 31, 2016 Notional (C$) Forward Rate (1) Market Price (1) Fair Value Fair Value (in thousands) Forward contracts maturing in 2017 March 31, 2017 C$ 8,300,000 0.7804 — $ — $ 299 June 30, 2017 C$ 8,400,000 0.7805 — — 296 September 29, 2017 C$ 8,400,000 0.7807 0.7725 69 290 December 29, 2017 C$ 8,400,000 0.7809 0.7732 65 282 Total $ 134 $ 1,167 (1) Forward rates and market prices are denoted in amounts where a Canadian dollar is exchanged for the indicated amount of U.S. dollars. The forward rate represents the rate we will receive upon settlement. The market price represents the rate we would expect to pay had the contract been settled on June 30, 2017 . At June 30, 2017 Notional Market Price (1) Fixed Price (2) Fair Value (in Bbls) (in thousands) Commodity swaps maturing in 2017 July 2017 18,395 $ 46.13 $ 47.20 $ 20 October 2017 13,383 $ 46.86 $ 47.70 11 31,778 $ 31 (1) The market price represents the price we would pay to purchase one barrel of crude oil of the grade specified for the settlement date as set forth in the derivative contract as of June 30, 2017 . (2) The fixed price represents the fixed price we will receive upon our sale of one barrel of crude oil of the grade specified for the settlement date as set forth in the derivative contract. We record the fair market value of our derivative financial instruments in our consolidated balance sheets as current and non-current assets or liabilities on a net basis by counterparty. The terms of the International Swaps and Derivatives Association Master Agreement, which governs our financial contracts and include master netting agreements, allow the parties to our derivative contracts to elect net settlement in respect of all transactions under the agreements. We did not have any liabilities associated with our derivative contracts at June 30, 2017 or December 31, 2016 , that were offset against the asset balances for the respective periods.

PARTNERS' CAPITAL

PARTNERS' CAPITAL	6 Months Ended
	Jun. 30, 2017
Equity [Abstract]
PARTNERS' CAPITAL	PARTNERS’ CAPITAL Our common units and subordinated units represent limited partner interests in us. The holders of our common units and subordinated units are entitled to participate in partnership distributions and to exercise the rights and privileges available to limited partners under our partnership agreement. Our Class A units are limited partner interests in us that entitle the holders to nonforfeitable distributions that are equivalent to the distributions paid in respect of our common units (excluding any arrearages of unpaid minimum quarterly distributions from prior quarters) and, as a result, are considered participating securities. Our Class A units do not have voting rights and vest in four equal annual installments over the four years following the consummation of our IPO only if we grow our annualized distributions each year. If we do not achieve positive distribution growth in any of these years, the Class A units that would otherwise vest for that year will be forfeited. The Class A units contain a conversion feature, which, upon vesting, provides for the conversion of the Class A units into common units based on a conversion factor that is tied to the level of our distribution growth for the applicable year. The conversion factor was 1.00 for the first vesting tranche, 1.50 for the second vesting tranche and will be no more than 1.75 for the third vesting tranche and 2.00 for the fourth and final vesting tranche. In February 2017, pursuant to the terms set forth in our partnership agreement, the second vesting tranche of 46,250 Class A units vested. We determined that, upon conversion, each vested Class A unit would receive one and one-half ( 1.50 ) common units based upon our distributions paid for the four preceding quarters. As a result, 46,250 Class A units were converted into 69,375 common units. Our partnership agreement provides that, while any subordinated units remain outstanding, holders of our common units and Class A units will have the right to receive distributions of available cash from operating surplus each quarter in an amount equal to our minimum quarterly distribution per unit, plus (with respect to the common units) any arrearages in the payment of the minimum quarterly distribution on the common units from prior quarters, before any distributions of available cash from operating surplus may be made on the subordinated units. Subordinated units convert into common units on a one -for-one basis in separate sequential tranches. Each tranche is comprised of 20.0 percent of the subordinated units issued in conjunction with our IPO. A separate tranche is eligible to convert on or after December 31, 2015 (but no more frequently than once in any twelve -month period), provided on such date: (i) distributions of available cash from operating surplus on each of the outstanding common units, Class A units, subordinated units and general partner units equaled or exceeded $1.15 per unit (the annualized minimum quarterly distribution) for the four quarter period immediately preceding that date; (ii) the adjusted operating surplus generated during the four quarter period immediately preceding that date equaled or exceeded the sum of $1.15 per unit (the annualized minimum quarterly distribution) on all of the common units, Class A units, subordinated units and general partner units outstanding during that period on a fully diluted basis; and (iii) there are no arrearages in the payment of the minimum quarterly distribution on our common units. For each successive tranche, the four quarter period specified in clauses (i) and (ii) above must commence after the four quarter period applicable to any prior tranche of subordinated units. In February 2017, pursuant to the terms set forth in our partnership agreement, we converted the second tranche of 2,092,709 of our subordinated units into common units upon satisfaction of the conditions established for conversion. Pursuant to the terms of the USD Partners LP 2014 Long-Term Incentive Plan, which we refer to as the LTIP, our phantom unit awards, or Phantom Units, granted to directors and employees of our general partner and its affiliates, which are classified as equity, are converted into our common units upon vesting. Equity-classified Phantom Units totaling 269,286 vested during the first half of 2017, of which 190,016 were converted into our common units after 79,270 Phantom Units were withheld from participants for the payment of applicable employment-related withholding taxes. The conversion of these Phantom Units did not have any economic impact on Partners’ Capital, since the economic impact is recognized over the vesting period. Additional information and discussion regarding our unit based compensation plans is included below in Note 15 - Unit Based Compensation . The board of directors of our general partner has adopted a cash distribution policy pursuant to which we intend to distribute at least the minimum quarterly distribution of $0.2875 per unit ( $1.15 per unit on an annualized basis) on all of our units to the extent we have sufficient available cash after the establishment of cash reserves and the payment of our expenses, including payments to our general partner and its affiliates. The board of directors of our general partner may change our distribution policy at any time and from time to time. Our partnership agreement does not require us to pay cash distributions on a quarterly or other basis. The amount of distributions we pay under our cash distribution policy and the decision to make any distribution is determined by our general partner. In June 2017, we completed an underwritten public offering of 3,000,000 common units that we used to repay a portion of the amounts outstanding on our revolving credit facility, including amounts we borrowed to fund our acquisition of the Stroud terminal. The following table presents the net proceeds from our common unit issuances: Number of Common Units Issued Public Offering Price per Common Unit Net Proceeds to the Partnership (1) (in millions) June 7, 2017 Issuance 3,000,000 $ 11.60 $ 33.7 (1) Net of underwriter’s fees and discounts, commissions and issuance costs.

UNIT BASED COMPENSATION

UNIT BASED COMPENSATION	6 Months Ended
	Jun. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
UNIT BASED COMPENSATION	UNIT BASED COMPENSATION Class A units Our Class A units vest over a four year period if established distribution target thresholds are met each year of the four year vesting period. In February 2017, pursuant to the terms set forth in our partnership agreement, the second vesting tranche of 46,250 Class A units vested based upon our distributions paid for the four preceding quarters and were converted on a basis of one and one-half common units for each class A unit. As a result, we converted 46,250 Class A units into 69,375 common units. The grant date average fair value of all Class A units was $25.71 per unit at June 30, 2017 and 2016 . Six Months Ended June 30, 2017 2016 Class A units outstanding at beginning of period 138,750 185,000 Vested (46,250 ) (46,250 ) Class A units outstanding at end of period 92,500 138,750 We recognized compensation expense with regard to our Class A units of approximately $0.1 million and $0.2 million for the three months ended June 30, 2017 and 2016 , respectively, and $0.2 million and $0.5 million for the six months ended June 30, 2017 and 2016 , respectively, which cost is included in “Selling, general and administrative” in our consolidated statements of income. We did not have any forfeitures during the three and six months ended June 30, 2017 or 2016 . We have elected to account for actual forfeitures as they occur rather than applying an estimated forfeiture rate when determining compensation expense. Each holder of a Class A unit is entitled to nonforfeitable cash distributions equal to the product of the number of Class A units outstanding for the participant and the cash distribution per unit paid to our common unitholders. These distributions are included in “Distributions” as presented in our consolidated statements of cash flows and our consolidated statement of partners’ capital. However, any distributions paid on Class A units that are forfeited are reclassified to unit based compensation expense when it is determined that the Class A units are not expected to vest. For the three and six months ended June 30, 2017 and 2016 , we did not recognize any compensation expense for distributions paid on Class A units that are not expected to vest. Long-term Incentive Plan In 2017 and 2016 , the board of directors of our general partner, acting in its capacity as our general partner, approved the grant of 687,099 and 576,373 Phantom Units, respectively, to directors and employees of our general partner and its affiliates under our LTIP. The total number of our common units initially authorized for issuance under the LTIP was 1,654,167 , of which 132,232 remained available at June 30, 2017 . The Phantom Units are subject to all of the terms and conditions of the LTIP and the Phantom Unit award agreements, which are collectively referred to as the Award Agreements. Award amounts for each of the grants are generally determined by reference to a specified dollar amount determined based on an allocation formula which included a percentage multiplier of the grantee’s base salary, among other factors, converted to a number of units based on the closing price of one of our common units preceding the grant date, as quoted on the NYSE. Phantom Unit awards generally represent rights to receive our common units upon vesting. However, with respect to the awards granted to directors and employees of our general partner and its affiliates domiciled in Canada, for each Phantom Unit that vests, a participant is entitled to receive cash for an amount equivalent to the closing market price of one of our common units on the vesting date. Each Phantom Unit granted under the Award Agreements includes an accompanying distribution equivalent right, or DER, which entitles each participant to receive payments at a per unit rate equal in amount to the per unit rate for any distributions we make with respect to our common units. The Award Agreements granted to employees of our general partner and its affiliates generally contemplate that the individual grants of Phantom Units will vest in four equal annual installments based on the grantee’s continued employment through the vesting dates specified in the Award Agreements, subject to acceleration upon the grantee’s death or disability, or involuntary termination in connection with a change in control of the Partnership or our general partner. Awards to independent directors of the board of our general partner typically vest over a one year period following the grant date. The following tables present our Equity-classified Phantom Unit award activity: Number of Director and Independent Consultant Units Number of Employee Units Weighted-Average Grant Date Fair Value Per Unit Phantom Unit awards at December 31, 2016 64,830 730,808 $ 8.51 Granted 24,999 633,955 $ 12.80 Vested (64,830 ) (204,456 ) $ 8.47 Forfeited — (2,660 ) $ 11.20 Phantom Unit awards at June 30, 2017 24,999 1,157,647 $ 10.90 Number of Director and Independent Consultant Units Number of Employee Units Weighted-Average Grant Date Fair Value Per Unit Phantom Unit awards at December 31, 2015 24,045 349,976 $ 12.75 Granted 64,830 471,412 $ 6.39 Vested (20,442 ) (87,500 ) $ 12.79 Phantom Unit awards at June 30, 2016 68,433 733,888 $ 8.50 The following tables present our Liability-classified Phantom Unit award activity: Number of Director and Independent Consultant Units Number of Employee Units Weighted-Average Grant Date Fair Value Per Unit Phantom Unit awards at December 31, 2016 21,610 21,615 $ 7.70 Granted 8,333 19,812 $ 12.80 Vested (21,610 ) — $ 6.39 Phantom Unit awards at June 30, 2017 8,333 41,427 $ 11.15 Number of Director and Independent Consultant Units Number of Employee Units Weighted-Average Grant Date Fair Value Per Unit Phantom Unit awards at December 31, 2015 10,256 13,276 $ 12.78 Granted 21,610 17,021 $ 6.39 Vested (10,256 ) — $ 12.78 Phantom Unit awards at June 30, 2016 21,610 30,297 $ 8.02 The fair value of each Phantom Unit on the grant date is equal to the closing market price of our common units on the grant date. We account for the Phantom Unit grants to independent directors and employees of our general partner and its affiliates domiciled in Canada that are paid out in cash upon vesting, throughout the requisite vesting period, by revaluing the unvested Phantom Units outstanding at the end of each reporting period and recording a charge to compensation expense in “Selling, general and administrative” in our consolidated statements of income and recognizing a liability in “Other current liabilities” in our consolidated balance sheets. With respect to the Phantom Units granted to employees of our general partner and its affiliates domiciled in the United States, we amortize the initial grant date fair value over the requisite service period using the straight-line method with a charge to compensation expense in “Selling, general and administrative” in our consolidated statements of income, with an offset to common units within the Partners’ Capital section of our consolidated balance sheet. With respect to the Phantom Units granted to consultants and independent directors of our general partner and its affiliates domiciled in the United States, we revalue the unvested Phantom Units outstanding at the end of each reporting period throughout the requisite service period and record a charge to compensation expense in “Selling, general and administrative” in our consolidated statements of income, with an offset to common units within the Partners’ Capital section of our consolidated balance sheet. For the three months ended June 30, 2017 and 2016 , we recognized approximately $1.1 million and $0.7 million , respectively, of compensation expense associated with outstanding Phantom Units, and for the six months ended June 30, 2017 and 2016 , we recognized approximately $1.8 million and $1.2 million , respectively. As of June 30, 2017 , we have unrecognized compensation expense associated with our outstanding Phantom Units totaling $11.8 million , which we expect to recognize over a weighted average period of 3.07 years. We have elected to account for actual forfeitures as they occur rather than using an estimated forfeiture rate to determine the number of awards we expect to vest. We made payments to holders of the Phantom Units pursuant to the associated DERs granted to them under the Award Agreements as follows: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 (in thousands) Equity-classified Phantom Units (1) $ 388 $ 247 $ 651 $ 360 Liability-classified Phantom Units 17 16 31 23 Total $ 405 $ 263 $ 682 $ 383 (1) We reclassified $3 thousand for the three and six months ended June 30, 2017 , to unit based compensation expense for DERs paid in relation to Phantom Units that have been forfeited. We had no forfeitures for the three and six months ended June 30, 2016 .

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	6 Months Ended
	Jun. 30, 2017
Supplemental Cash Flow Elements [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	SUPPLEMENTAL CASH FLOW INFORMATION The following table provides supplemental cash flow information for the periods indicated: Six Months Ended June 30, 2017 2016 (in thousands) Cash paid for income taxes $ 1,414 $ 3,196 Cash paid for interest $ 4,937 $ 3,987 The following table provides supplemental information for the item labeled “Other” in the “Net cash provided by operating activities” section of our consolidated statements of cash flows: Six Months Ended June 30, 2017 2016 (in thousands) Loss associated with disposal of assets $ 18 $ — Amortization of deferred financing costs $ 430 $ 430 Deferred income taxes $ 307 $ (96 ) $ 755 $ 334

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS NOT YET ADOPTED	6 Months Ended
	Jun. 30, 2017
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS NOT YET ADOPTED	RECENT ACCOUNTING PRONOUNCEMENTS NOT YET ADOPTED Intangibles — Goodwill and Other In January 2017, the FASB issued Accounting Standards Update No. 2017-04, or ASU 2017-04, which amends ASC Topic 350 to modify the concept of impairment from the condition that exists when the carrying amount of goodwill exceeds its implied fair value to the condition that exists when the carrying amount of a reporting unit exceeds its fair value. An entity no longer will determine goodwill impairment by calculating the implied fair value of goodwill by assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. An entity should recognize an impairment loss for the amount by which the carrying amount of a reporting unit exceeds the reporting unit’s fair value. However, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. The pronouncement is effective for fiscal years beginning after December 15, 2019, or for any interim impairment testing within those fiscal years and is required to be applied prospectively, with early adoption permitted. We do not expect our adoption of this standard to have a material impact on our consolidated financial statements. Restricted Cash In November 2016, the FASB issued Accounting Standards Update No. 2016-18, or ASU 2016-18, which amends ASC Topic 230 to require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents will be included with cash and cash equivalents when we reconcile the beginning-of-period and end-of-period total amounts shown on our consolidated statements of cash flows. The pronouncement is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years and is required to be applied retrospectively for all financial statements presented, with early adoption permitted. We do not expect to adopt this standard early, nor do we expect our adoption of this standard to have a material impact on our consolidated financial statements, other than the presentation of cash and cash equivalents within our consolidated statements of cash flows. Leases In February 2016, the FASB issued Accounting Standards Update No. 2016-02, or ASU 2016-02, which amends ASC Topic 842 to require balance sheet recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases. The amendment provides an option that permits us to elect not to recognize the lease assets and liabilities for leases with a term of 12 months or less. The pronouncement is effective for years beginning after December 15, 2018, and early adoption is permitted. We cannot reasonably estimate the impact our adoption of ASU 2016-02 will currently have on our consolidated financial statements. We do not currently recognize operating leases in our balance sheets as will be required by ASU 2016-02, but we record payments for operating leases as rent expense as incurred. Our process for implementing ASU 2016-02 will involve evaluating all of our existing leases with terms greater than 12 months to quantify the impact to our financial statements, developing accounting policies and internal control processes to address adherence to the requirements of the standard, evaluating the capability of existing accounting systems and any enhancements needed, determining the need to modify any bank or debt compliance requirements, and training and educating our workforce and the investment community regarding the financial statement impact that application of the standard will have. We recently initiated steps to identify, accumulate and categorize our lease agreements into homogeneous groups to evaluate the particular terms for each type of agreements in relation to the requirements of ASU 2016-02 to determine the accounting impact, commonly referred to as an “Impact Assessment.” Once we have determined the impact ASU 2016-02 will have on our current accounting for each particular type of lease, we will develop accounting policies and internal control processes and initiate other steps to implement ASU 2016-02. We do not currently expect to early adopt the provisions of this standard. Revenue from Contracts with Customers In May 2014, the FASB issued Accounting Standards Update No. 2014-09, or ASU 2014-09, that outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. ASU 2014-09 is effective for annual and interim periods beginning on or after December 15, 2017, and may be applied on either a full or modified retrospective basis. Additionally, the FASB has issued and is likely to continue issuing Accounting Standards Updates to clarify application of the guidance in the original standard and to provide practical expedients for implementing the guidance, all of which will be effective upon adoption. We have performed an initial assessment of the impact our adoption of ASU 2014-09 is expected to have on our current accounting policies, which remains subject to revision following the review and approval of our management. Our implementation of these policies will next require us to develop appropriate financial models to permit quantifying the impact our application of ASU 2014-09 will have on our previously issued financial statements. Additionally, our implementation of ASU 2014-09 will require training and educating our workforce and the investment community regarding the financial statement impact that application of the standard will have based upon the terms of our existing contracts and any new contracts we may execute in the future. Our evaluation and modification of existing accounting policies is ongoing, but nearing completion. We currently expect to adopt ASU 2014-09 by applying the full retrospective transition method. The most significant policy revision we have identified to date relates to our accounting for the make-up rights provisions granted to customers of our Hardisty terminal. Under our current policy, we defer revenue associated with the make-up rights provisions until the earlier of when the throughput is utilized, the make-up rights expire, or when we determine the likelihood that the customer will utilize the make-up right is remote. Our revised revenue policy will require us to assess the value of the make-up right option based upon the likelihood of exercise and the expected amount to be received from the option exercise to determine the amount of revenue to defer. For example, if we consider the make-up right option unlikely to be exercised, we would attribute no value to the option and apply 100% breakage, resulting in the recognition of all the revenue. We have identified other elements within our consolidated financial statements that are likely to be affected by our policy revisions for assessing the value of make-up right provisions granted to customers of our Hardisty terminal. However, we continue to evaluate the impact our adoption of ASU 2014-09 may have on other elements within our consolidated financial statements. We cannot currently quantify with sufficient accuracy the impact that our adoption will have on each of the elements we expect to be affected within our consolidated financial statements. The following discussion addresses the primary items within our financial statements we expect to be affected by our application of the requirements of ASU 2014-09, based upon modifications of our accounting policies, which have not yet been finalized. The discussion focuses on the impact we expect ASU 2014-09 to have on each of these items as compared with the amounts we have historically presented as a result of our application of currently accepted accounting standards associated with revenue. Once ASU 2014-09 is adopted and presented on a full retrospective basis, we anticipate the variances between periods for each of the items discussed will not be significantly different than the historical trends in each of these items. Terminalling Services Revenue and Deferred Revenue — We expect the terminalling services revenue of our Hardisty terminal operations to increase by a portion of the amounts previously deferred in connection with the payments we receive from our customers for their minimum monthly volume commitments. We have historically deferred recognition of all such amounts due to the make-up rights we have granted customers of our Hardisty terminal for periods up to six months following the month for which the minimum volume commitments were paid. Historically, breakage associated with these make-up right options has been 100% , which could result in our recognizing a portion, or all of the previously deferred amounts as revenue upon our adoption of ASU 2014-09. Breakage rates will be regularly evaluated and modified as necessary to reflect our current expectations and experience. Pipeline Fees and Prepaid Expenses — We expect our pipeline fees to increase by a portion of the amounts we have paid to Gibson and historically recorded as prepaid pipeline fees in connection with the revenue we have collected from customers of our Hardisty terminal for minimum monthly commitment fees for which we have deferred recognition. We have historically recognized these prepaid pipeline fees as expense concurrently with the recognition of revenue associated with the expiration of the make-up rights we granted to customers of our Hardisty terminal. As a result of our expected recognition of a portion of the previously deferred revenue, we expect to concurrently recognize a comparable portion of the prepaid pipeline fees as expense in connection with our adoption of ASU 2014-09. Provision for Income Taxes and Non-current Deferred Income Tax Liability — As a result of the anticipated increases in “Terminalling services revenue” and “Pipeline fees” as discussed above, we expect our provision for income taxes and the related non-current deferred income tax liability to be affected by the change resulting from the expected increase in “Income (loss) from continuing operations before provision for income taxes.” Other Comprehensive Income - Foreign Currency Translation and Accumulated Other Comprehensive Income — Our translation of the foregoing items within our consolidated income statements and balance sheets will also result in changes to the amounts reported in our consolidated statements of comprehensive income for “Other comprehensive income – foreign currency translation” and the related amount for “Accumulated other comprehensive income (loss)” included in our consolidated balance sheets. The functional currency of our Hardisty terminal is the Canadian dollar, which we translate into U.S. dollars for reporting in our consolidated financial statements. Cash Flows From Operating Activities — We do not expect our adoption of ASU 2014-09 to affect the amount we report as cash flow from operating activities, as our adoption of this standard does not affect cash flow. However, we expect the components that comprise “Net cash provided by operating activities” within our Consolidated Statements of Cash Flows will change to reflect the changes presented in the income statement and balance sheet items discussed above.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Distribution to Partners On July 27, 2017 , the board of directors of USD Partners GP LLC, acting in its capacity as our general partner, declared a quarterly cash distribution payable of $0.34 per unit, or $1.36 per unit on an annualized basis, for the three months ended June 30, 2017 . The distribution represents an increase of $0.005 per unit, or 1.5% over the prior quarter distribution per unit, and is 18.3% over our minimum quarterly distribution per unit. The distribution will be paid on August 11, 2017 , to unitholders of record at the close of business on August 7, 2017 . The distribution will include payment of $4.8 million to our public common unitholders, $28 thousand to the Class A unitholders, an aggregate of $3.9 million to USDG as a holder of our common units and the sole owner of our subordinated units and $194 thousand to USD Partners GP LLC for its general partner interest and as holder of the IDR.

ORGANIZATION AND BASIS OF PRE26

ORGANIZATION AND BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation Our accompanying unaudited interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States, or GAAP, for interim consolidated financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all the information and disclosures required by GAAP for complete consolidated financial statements. In the opinion of our management, they contain all adjustments, consisting only of normal recurring adjustments, which our management considers necessary to present fairly our financial position as of June 30, 2017 , our results of operations for the three and six months ended June 30, 2017 and 2016 , and our cash flows for the six months ended June 30, 2017 and 2016 . We derived our consolidated balance sheet as of December 31, 2016 , from the audited consolidated financial statements included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2016 . Our results of operations for the three and six months ended June 30, 2017 and 2016 , should not be taken as indicative of the results to be expected for the full year due to fluctuations in the supply of and demand for crude oil and biofuels, timing and completion of acquisitions, if any, and the impact of fluctuations in foreign currency exchange rates. These unaudited interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements and accompanying notes thereto presented in our Annual Report on Form 10-K for the fiscal year ended December 31, 2016 .
Foreign Currency Translation	Foreign Currency Translation We conduct a substantial portion of our operations in Canada, which we account for in the local currency, the Canadian dollar. We translate most Canadian dollar denominated balance sheet accounts into our reporting currency, the U.S. dollar, at the end of period exchange rate, while most income statement accounts are translated into our reporting currency based on the average exchange rate for each monthly period. Fluctuations in the exchange rate between the Canadian dollar and the U.S. dollar can create variability in the amounts we translate and report in U.S. dollars. Within these consolidated financial statements, we denote amounts denominated in Canadian dollars with “C$” immediately prior to the stated amount.
Comparative Amounts	Comparative Amounts We have made certain reclassifications to the amounts reported in the prior year to conform with the current year presentation. None of these reclassifications have an impact on our operating results, cash flows or financial position.
Recent Accounting Pronouncements Not Yet Adopted	RECENT ACCOUNTING PRONOUNCEMENTS NOT YET ADOPTED Intangibles — Goodwill and Other In January 2017, the FASB issued Accounting Standards Update No. 2017-04, or ASU 2017-04, which amends ASC Topic 350 to modify the concept of impairment from the condition that exists when the carrying amount of goodwill exceeds its implied fair value to the condition that exists when the carrying amount of a reporting unit exceeds its fair value. An entity no longer will determine goodwill impairment by calculating the implied fair value of goodwill by assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. An entity should recognize an impairment loss for the amount by which the carrying amount of a reporting unit exceeds the reporting unit’s fair value. However, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. The pronouncement is effective for fiscal years beginning after December 15, 2019, or for any interim impairment testing within those fiscal years and is required to be applied prospectively, with early adoption permitted. We do not expect our adoption of this standard to have a material impact on our consolidated financial statements. Restricted Cash In November 2016, the FASB issued Accounting Standards Update No. 2016-18, or ASU 2016-18, which amends ASC Topic 230 to require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents will be included with cash and cash equivalents when we reconcile the beginning-of-period and end-of-period total amounts shown on our consolidated statements of cash flows. The pronouncement is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years and is required to be applied retrospectively for all financial statements presented, with early adoption permitted. We do not expect to adopt this standard early, nor do we expect our adoption of this standard to have a material impact on our consolidated financial statements, other than the presentation of cash and cash equivalents within our consolidated statements of cash flows. Leases In February 2016, the FASB issued Accounting Standards Update No. 2016-02, or ASU 2016-02, which amends ASC Topic 842 to require balance sheet recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases. The amendment provides an option that permits us to elect not to recognize the lease assets and liabilities for leases with a term of 12 months or less. The pronouncement is effective for years beginning after December 15, 2018, and early adoption is permitted. We cannot reasonably estimate the impact our adoption of ASU 2016-02 will currently have on our consolidated financial statements. We do not currently recognize operating leases in our balance sheets as will be required by ASU 2016-02, but we record payments for operating leases as rent expense as incurred. Our process for implementing ASU 2016-02 will involve evaluating all of our existing leases with terms greater than 12 months to quantify the impact to our financial statements, developing accounting policies and internal control processes to address adherence to the requirements of the standard, evaluating the capability of existing accounting systems and any enhancements needed, determining the need to modify any bank or debt compliance requirements, and training and educating our workforce and the investment community regarding the financial statement impact that application of the standard will have. We recently initiated steps to identify, accumulate and categorize our lease agreements into homogeneous groups to evaluate the particular terms for each type of agreements in relation to the requirements of ASU 2016-02 to determine the accounting impact, commonly referred to as an “Impact Assessment.” Once we have determined the impact ASU 2016-02 will have on our current accounting for each particular type of lease, we will develop accounting policies and internal control processes and initiate other steps to implement ASU 2016-02. We do not currently expect to early adopt the provisions of this standard. Revenue from Contracts with Customers In May 2014, the FASB issued Accounting Standards Update No. 2014-09, or ASU 2014-09, that outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. ASU 2014-09 is effective for annual and interim periods beginning on or after December 15, 2017, and may be applied on either a full or modified retrospective basis. Additionally, the FASB has issued and is likely to continue issuing Accounting Standards Updates to clarify application of the guidance in the original standard and to provide practical expedients for implementing the guidance, all of which will be effective upon adoption. We have performed an initial assessment of the impact our adoption of ASU 2014-09 is expected to have on our current accounting policies, which remains subject to revision following the review and approval of our management. Our implementation of these policies will next require us to develop appropriate financial models to permit quantifying the impact our application of ASU 2014-09 will have on our previously issued financial statements. Additionally, our implementation of ASU 2014-09 will require training and educating our workforce and the investment community regarding the financial statement impact that application of the standard will have based upon the terms of our existing contracts and any new contracts we may execute in the future. Our evaluation and modification of existing accounting policies is ongoing, but nearing completion. We currently expect to adopt ASU 2014-09 by applying the full retrospective transition method. The most significant policy revision we have identified to date relates to our accounting for the make-up rights provisions granted to customers of our Hardisty terminal. Under our current policy, we defer revenue associated with the make-up rights provisions until the earlier of when the throughput is utilized, the make-up rights expire, or when we determine the likelihood that the customer will utilize the make-up right is remote. Our revised revenue policy will require us to assess the value of the make-up right option based upon the likelihood of exercise and the expected amount to be received from the option exercise to determine the amount of revenue to defer. For example, if we consider the make-up right option unlikely to be exercised, we would attribute no value to the option and apply 100% breakage, resulting in the recognition of all the revenue. We have identified other elements within our consolidated financial statements that are likely to be affected by our policy revisions for assessing the value of make-up right provisions granted to customers of our Hardisty terminal. However, we continue to evaluate the impact our adoption of ASU 2014-09 may have on other elements within our consolidated financial statements. We cannot currently quantify with sufficient accuracy the impact that our adoption will have on each of the elements we expect to be affected within our consolidated financial statements. The following discussion addresses the primary items within our financial statements we expect to be affected by our application of the requirements of ASU 2014-09, based upon modifications of our accounting policies, which have not yet been finalized. The discussion focuses on the impact we expect ASU 2014-09 to have on each of these items as compared with the amounts we have historically presented as a result of our application of currently accepted accounting standards associated with revenue. Once ASU 2014-09 is adopted and presented on a full retrospective basis, we anticipate the variances between periods for each of the items discussed will not be significantly different than the historical trends in each of these items. Terminalling Services Revenue and Deferred Revenue — We expect the terminalling services revenue of our Hardisty terminal operations to increase by a portion of the amounts previously deferred in connection with the payments we receive from our customers for their minimum monthly volume commitments. We have historically deferred recognition of all such amounts due to the make-up rights we have granted customers of our Hardisty terminal for periods up to six months following the month for which the minimum volume commitments were paid. Historically, breakage associated with these make-up right options has been 100% , which could result in our recognizing a portion, or all of the previously deferred amounts as revenue upon our adoption of ASU 2014-09. Breakage rates will be regularly evaluated and modified as necessary to reflect our current expectations and experience. Pipeline Fees and Prepaid Expenses — We expect our pipeline fees to increase by a portion of the amounts we have paid to Gibson and historically recorded as prepaid pipeline fees in connection with the revenue we have collected from customers of our Hardisty terminal for minimum monthly commitment fees for which we have deferred recognition. We have historically recognized these prepaid pipeline fees as expense concurrently with the recognition of revenue associated with the expiration of the make-up rights we granted to customers of our Hardisty terminal. As a result of our expected recognition of a portion of the previously deferred revenue, we expect to concurrently recognize a comparable portion of the prepaid pipeline fees as expense in connection with our adoption of ASU 2014-09. Provision for Income Taxes and Non-current Deferred Income Tax Liability — As a result of the anticipated increases in “Terminalling services revenue” and “Pipeline fees” as discussed above, we expect our provision for income taxes and the related non-current deferred income tax liability to be affected by the change resulting from the expected increase in “Income (loss) from continuing operations before provision for income taxes.” Other Comprehensive Income - Foreign Currency Translation and Accumulated Other Comprehensive Income — Our translation of the foregoing items within our consolidated income statements and balance sheets will also result in changes to the amounts reported in our consolidated statements of comprehensive income for “Other comprehensive income – foreign currency translation” and the related amount for “Accumulated other comprehensive income (loss)” included in our consolidated balance sheets. The functional currency of our Hardisty terminal is the Canadian dollar, which we translate into U.S. dollars for reporting in our consolidated financial statements. Cash Flows From Operating Activities — We do not expect our adoption of ASU 2014-09 to affect the amount we report as cash flow from operating activities, as our adoption of this standard does not affect cash flow. However, we expect the components that comprise “Net cash provided by operating activities” within our Consolidated Statements of Cash Flows will change to reflect the changes presented in the income statement and balance sheet items discussed above.

NET INCOME PER LIMITED PARTNE27

NET INCOME PER LIMITED PARTNER INTEREST (Tables)	6 Months Ended
	Jun. 30, 2017
Earnings Per Share [Abstract]
Schedule of Distribution Method to Limited and General Partners	The formula for distributing available cash as set forth in our partnership agreement is as follows: Distribution Targets Portion of Quarterly Distribution Per Unit Percentage Distributed to Limited Partners Percentage Distributed to General Partner (including IDRs) (1) Minimum Quarterly Distribution Up to $0.2875 98% 2% First Target Distribution > $0.2875 to $0.330625 98% 2% Second Target Distribution > $0.330625 to $0.359375 85% 15% Third Target Distribution > $0.359375 to $0.431250 75% 25% Thereafter Amounts above $0.431250 50% 50% (1) Assumes our general partner maintains a 2% general partner interest in us.
Schedule of Earnings Per Share, Basic and Diluted	We determined basic and diluted net income per limited partner unit as set forth in the following tables: Three Months Ended June 30, 2017 Common Units Subordinated Units Class A General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 6,014 $ 2,138 $ 33 $ 194 $ 8,379 Less: Distributable earnings (2) 6,931 2,227 29 201 9,388 Distributions in excess of earnings $ (917 ) $ (89 ) $ 4 $ (7 ) $ (1,009 ) Weighted average units outstanding (3) 17,329 6,278 93 461 24,161 Distributable earnings per unit (4) $ 0.40 $ 0.35 $ 0.31 Overdistributed earnings per unit (5) (0.05 ) (0.01 ) 0.04 Net income per limited partner unit (basic and diluted) $ 0.35 $ 0.34 $ 0.35 (1) Represents net income allocated to each class of units based on the actual ownership of the Partnership during the period. The net income for each class of limited partner interest has been reduced by its proportionate amount of the approximate $37 thousand attributed to the general partner for its incentive distribution rights (2) Represents the distributions payable for the period based upon the quarterly distribution amount of $0.34 per unit, or $1.36 per unit on an annualized basis. Amounts presented for each class of unit include a proportionate amount of the $388 thousand distributable to holders of the Equity-classified Phantom Units pursuant to the distribution equivalent rights granted under the USD Partners LP 2014 Long-Term Incentive Plan. (3) Represents the weighted average units outstanding for the period. (4) Represents the total distributable earnings divided by the weighted average number of units outstanding for the period. (5) Represents the distributions in excess of earnings divided by the weighted average number of units outstanding for the period. Three Months Ended June 30, 2016 Common Units Subordinated Units Class A General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 3,206 $ 1,893 $ 32 $ 104 $ 5,235 Less: Distributable earnings (2) 4,622 2,727 46 150 7,545 Distributions in excess of earnings $ (1,416 ) $ (834 ) $ (14 ) $ (46 ) $ (2,310 ) Weighted average units outstanding (3) 14,182 8,371 139 461 23,153 Distributable earnings per unit (4) $ 0.33 $ 0.33 $ 0.33 Overdistributed earnings per unit (5) (0.10 ) (0.10 ) (0.10 ) Net income per limited partner unit (basic and diluted) $ 0.23 $ 0.23 $ 0.23 (1) Represents net income allocated to each class of units based on the actual ownership of the Partnership during the period. (2) Represents the distributions paid for the period based upon the quarterly distribution of $0.315 per unit, or $1.26 per unit on an annualized basis. Amounts presented for each class of unit include a proportionate amount of the $252 thousand distributed to holders of the Equity-classified Phantom Units pursuant to the distribution equivalent rights granted under the USD Partners LP 2014 Long-Term Incentive Plan. (3) Represents the weighted average units outstanding for the period. (4) Represents the total distributable earnings divided by the weighted average number of units outstanding for the period. (5) Represents the distributions in excess of earnings divided by the weighted average number of units outstanding for the period. Six Months Ended June 30, 2017 Common Units Subordinated Units Class A General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 9,422 $ 3,784 $ 59 $ 312 $ 13,577 Less: Distributable earnings (2) 12,752 4,437 62 377 17,628 Distributions in excess of earnings $ (3,330 ) $ (653 ) $ (3 ) $ (65 ) $ (4,051 ) Weighted average units outstanding (3) 16,283 6,856 105 461 23,705 Distributable earnings per unit (4) $ 0.78 $ 0.65 $ 0.59 Overdistributed earnings per unit (5) (0.20 ) (0.10 ) (0.03 ) Net income per limited partner unit (basic and diluted) $ 0.58 $ 0.55 $ 0.56 (1) Represents net income allocated to each class of units based on the actual ownership of the Partnership during the period. The net income for each class of limited partner interest has been reduced by its proportionate amount of the approximate $52 thousand attributed to the general partner for its incentive distribution rights. (2) Represents the per unit distributions paid of $0.335 per unit for the three months ended March 31, 2017 and $0.34 payable for the three months ended June 30, 2017 , representing a year-to-date distribution amount of $0.675 per unit. Amounts presented for each class of unit include a proportionate amount of the $397 thousand distributed and $388 thousand distributable to holders of the Equity-classified Phantom Units pursuant to the distribution equivalent rights granted under the USD Partners LP 2014 Long-Term Incentive Plan. (3) Represents the weighted average units outstanding for the period. (4) Represents the total distributable earnings divided by the weighted average number of units outstanding for the period. (5) Represents the distributions in excess of earnings divided by the weighted average number of units outstanding for the period. Six Months Ended June 30, 2016 Common Units Subordinated Units Class A General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 4,361 $ 2,829 $ 48 $ 147 $ 7,385 Less: Distributable earnings (2) 9,134 5,391 89 297 14,911 Distributions in excess of earnings $ (4,773 ) $ (2,562 ) $ (41 ) $ (150 ) $ (7,526 ) Weighted average units outstanding (3) 13,546 8,969 152 461 23,128 Distributable earnings per unit (4) $ 0.67 $ 0.60 $ 0.59 Overdistributed earnings per unit (5) (0.35 ) (0.29 ) (0.27 ) Net income per limited partner unit (basic and diluted) $ 0.32 $ 0.31 $ 0.32 (1) Represents net income allocated to each class of units based on the actual ownership of the Partnership during the period. (2) Represents the distributions paid of $0.3075 per unit with respect to the three months ended March 31, 2016, and $0.315 for the three months ended June 30, 2016, representing a year-to-date distribution amount of $0.6225 per unit. Amounts presented for each class of unit include a proportionate amount of the $499 thousand distributed to holders of the Equity-classified Phantom Units pursuant to the distribution equivalent rights granted under the USD Partners LP 2014 Long-Term Incentive Plan. (3) Represents the weighted average units outstanding for the period. (4) Represents the total distributable earnings divided by the weighted average number of units outstanding for the period. (5) Represents the distributions in excess of earnings divided by the weighted average number of units outstanding for the period.

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2017
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Our property and equipment consist of the following as of the dates indicated: June 30, 2017 December 31, 2016 Estimated Useful Lives (Years) (in thousands) Land $ 10,775 $ 9,636 N/A Trackage and facilities 124,527 108,782 20 Pipeline 15,653 10,313 20 Equipment 12,531 8,234 5-10 Furniture 82 44 5 Total property and equipment 163,568 137,009 Accumulated depreciation (17,764 ) (13,821 ) Construction in progress 2,822 2,514 Property and equipment, net $ 148,626 $ 125,702

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	The composition, gross carrying amount and accumulated amortization of our identifiable intangible assets are as follows as of the dates indicated: June 30, 2017 December 31, 2016 (in thousands) Carrying amount: Customer service agreements $ 125,960 $ 125,960 Other 106 106 Total carrying amount 126,066 126,066 Accumulated amortization: Customer service agreements (20,434 ) (14,135 ) Other (17 ) (12 ) Total accumulated amortization (20,451 ) (14,147 ) Total intangible assets, net $ 105,615 $ 111,919

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Jun. 30, 2017
Debt Disclosure [Abstract]
Schedule of Line of Credit Facilities	We determined the capacity available to us under the terms of our Credit Agreement was as follows as of the specified dates: June 30, 2017 December 31, 2016 (in millions) Aggregate borrowing capacity under Credit Agreement $ 400.0 $ 400.0 Less: Term Loan Facility amounts outstanding — 10.1 Revolving Credit Facility amounts outstanding 206.0 213.0 Letters of credit outstanding — — Available under Credit Agreement (1) $ 194.0 $ 176.9 (1) Pursuant to the terms of our Credit Agreement, our borrowing capacity currently is limited to 5.0 times our trailing 12-month consolidated EBITDA for the quarter in which a material acquisition occurs and the two quarters following a material acquisition, as defined in our Credit Agreement, after which time the covenant returns to 4.5 times our trailing 12-month consolidated EBITDA. Our acquisition of the Stroud terminal is treated as a material acquisition under the terms of our Credit Agreement. As a result, the 5.0 times our trailing 12-month consolidated EBITDA covenant will be effective through December 31, 2017 .
Schedule of Interest Expense, Net	Interest expense associated with our outstanding indebtedness was as follows for the specified periods: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 (in thousands) Interest expense on the Credit Agreement $ 2,298 $ 2,318 $ 4,690 $ 4,286 Amortization of deferred financing costs 215 215 430 430 Total interest expense $ 2,513 $ 2,533 $ 5,120 $ 4,716
Schedule of Long-term Debt	Our long-term debt balances included the following components as of the specified dates: June 30, 2017 December 31, 2016 (in thousands) Term Loan Facility $ — $ 10,128 Revolving Credit Facility 206,000 213,000 Less: Deferred financing costs, net (1,804 ) (2,234 ) Total long-term debt, net $ 204,196 $ 220,894

DEFERRED REVENUE (Tables)

DEFERRED REVENUE (Tables)	6 Months Ended
	Jun. 30, 2017
Deferred Revenue Disclosure [Abstract]
Summary of Deferred Revenue	The following table provides details of our deferred revenue with unrelated customers as reflected in our consolidated balance sheets as of the dates indicated: June 30, 2017 December 31, 2016 (in thousands) Customer prepayments, current portion (1) $ 1,895 $ 3,705 Minimum monthly commitment fees 23,272 23,223 Total deferred revenue, current portion $ 25,167 $ 26,928 Customer prepayments (1) $ — $ 264 Total deferred revenue, net of current portion $ — $ 264 (1) Represents amounts associated with lease payments received in advance from our Fleet services customers.

NONCONSOLIDATED VARIABLE INTE32

NONCONSOLIDATED VARIABLE INTEREST ENTITIES (Tables)	6 Months Ended
	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Variable Interest Entities	The following table summarizes the total assets and liabilities between us and the VIEs as reflected in our consolidated balance sheets at June 30, 2017 and December 31, 2016 , as well as our maximum exposure to losses from entities in which we have a variable interest, but are not the primary beneficiary. Generally, our maximum exposure to losses is limited to amounts receivable for services we provided, reduced by any deferred revenues. June 30, 2017 Total assets Total liabilities Maximum exposure to loss (in thousands) Accounts receivable 28 $ — $ — Accounts payable — 2 — Deferred revenue, current portion — 923 — Deferred revenue, net of current portion — — — $ 28 $ 925 $ — December 31, 2016 Total assets Total liabilities Maximum exposure to loss (in thousands) Accounts receivable $ 7 $ — $ — Accounts payable — 3 — Deferred revenue, current portion — 1,297 — Deferred revenue, net of current portion — 264 — $ 7 $ 1,564 $ — For periods prior to July 1, 2016, our related party sales to the VIEs are included in the accompanying consolidated statements of operations as set forth in the following table for the indicated periods: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 (in thousands) Fleet services — related party $ — $ 405 $ — $ 810

TRANSACTIONS WITH RELATED PAR33

TRANSACTIONS WITH RELATED PARTIES (Tables)	6 Months Ended
	Jun. 30, 2017
Related Party Transactions [Abstract]
Schedule of Variable Interest Entities	The following table summarizes the total assets and liabilities between us and the VIEs as reflected in our consolidated balance sheets at June 30, 2017 and December 31, 2016 , as well as our maximum exposure to losses from entities in which we have a variable interest, but are not the primary beneficiary. Generally, our maximum exposure to losses is limited to amounts receivable for services we provided, reduced by any deferred revenues. June 30, 2017 Total assets Total liabilities Maximum exposure to loss (in thousands) Accounts receivable 28 $ — $ — Accounts payable — 2 — Deferred revenue, current portion — 923 — Deferred revenue, net of current portion — — — $ 28 $ 925 $ — December 31, 2016 Total assets Total liabilities Maximum exposure to loss (in thousands) Accounts receivable $ 7 $ — $ — Accounts payable — 3 — Deferred revenue, current portion — 1,297 — Deferred revenue, net of current portion — 264 — $ 7 $ 1,564 $ — For periods prior to July 1, 2016, our related party sales to the VIEs are included in the accompanying consolidated statements of operations as set forth in the following table for the indicated periods: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 (in thousands) Fleet services — related party $ — $ 405 $ — $ 810
Schedule of Deferred Revenue, Current Portion - Related Party	Our related party sales to USDM are presented in the following table for the indicated periods: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 (in thousands) Terminalling services — related party $ 2,518 $ 1,756 $ 4,258 $ 3,406 Fleet leases — related party 891 891 1,781 1,781 Fleet services — related party 279 279 558 558 Freight and other reimbursables — related party — — 1 — $ 3,688 $ 2,926 $ 6,598 $ 5,745 We had deferred revenue included in “Deferred revenue, current — related party” in our consolidated balance sheets associated with our terminalling and fleet services agreements with USDM for amounts we have collected from them for their minimum volume commitment fees and prepaid lease amounts as follows for the indicated periods: June 30, 2017 December 31, 2016 (in thousands) Customer prepayments, current portion (1) $ 410 $ 390 Minimum monthly commitment fees 5,071 3,902 Total deferred revenue, current portion $ 5,481 $ 4,292 (1) Represents amounts associated with lease payments received in advance.
Distributions Made to General and Limited Partner, by Distribution	During the six months ended June 30, 2017 , we paid the following aggregate cash distributions to USDG as a holder of our common units and the sole owner of our subordinated units and to USD Partners GP LLC for their general partner interest. Distribution Declaration Date Record Date Distribution Payment Date Amount Paid to USDG Amount Paid to USD Partners GP LLC (in thousands) February 1, 2017 February 13, 2017 February 17, 2017 $ 3,814 $ 152 April 27, 2017 May 8, 2017 May 12, 2017 3,872 170 $ 7,686 $ 322

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	6 Months Ended
	Jun. 30, 2017
Segment Reporting [Abstract]
Summary of Reportable Segment Data for Continuing Operations	The following tables summarize our reportable segment data: Three Months Ended June 30, 2017 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 21,977 $ — $ — $ 21,977 Terminalling services — related party 2,518 — — 2,518 Railroad incentives 6 — — 6 Fleet leases — 643 — 643 Fleet leases — related party — 891 — 891 Fleet services — 467 — 467 Fleet services — related party — 279 — 279 Freight and other reimbursables 89 119 — 208 Freight and other reimbursables — related party — — — — Total revenues 24,590 2,399 — 26,989 Operating costs Subcontracted rail services 1,795 — — 1,795 Pipeline fees 5,369 — — 5,369 Fleet leases — 1,534 — 1,534 Freight and other reimbursables 89 119 — 208 Operating and maintenance 500 94 — 594 Selling, general and administrative 1,185 188 2,385 3,758 Depreciation and amortization 4,969 — — 4,969 Total operating costs 13,907 1,935 2,385 18,227 Operating income (loss) 10,683 464 (2,385 ) 8,762 Interest expense — — 2,513 2,513 Loss associated with derivative instruments 401 — — 401 Foreign currency transaction loss (gain) (13 ) 2 (89 ) (100 ) Other expense, net 3 — — 3 Provision for (benefit from) income taxes (2,423 ) 181 (192 ) (2,434 ) Net income (loss) $ 12,715 $ 281 $ (4,617 ) $ 8,379 Three Months Ended June 30, 2016 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 23,459 $ — $ — $ 23,459 Terminalling services — related party 1,756 — — 1,756 Railroad incentives 22 — — 22 Fleet leases — 647 — 647 Fleet leases — related party — 891 — 891 Fleet services — 69 — 69 Fleet services — related party — 684 — 684 Freight and other reimbursables 19 331 — 350 Freight and other reimbursables — related party — — — — Total revenues 25,256 2,622 — 27,878 Operating costs Subcontracted rail services 2,026 — — 2,026 Pipeline fees 5,338 — — 5,338 Fleet leases — 1,538 — 1,538 Freight and other reimbursables 19 331 — 350 Operating and maintenance 692 91 — 783 Selling, general and administrative 1,056 207 2,249 3,512 Depreciation and amortization 4,914 — — 4,914 Total operating costs 14,045 2,167 2,249 18,461 Operating income (loss) 11,211 455 (2,249 ) 9,417 Interest expense 352 — 2,181 2,533 Gain associated with derivative instruments (253 ) — — (253 ) Foreign currency transaction loss (gain) 5 (20 ) — (15 ) Other expense, net — — — — Provision for (benefit from) income taxes 1,948 (32 ) 1 1,917 Net income (loss) $ 9,159 $ 507 $ (4,431 ) $ 5,235 Six Months Ended June 30, 2017 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 45,536 $ — $ — $ 45,536 Terminalling services — related party 4,258 — — 4,258 Railroad incentives 21 — — 21 Fleet leases — 1,286 — 1,286 Fleet leases — related party — 1,781 — 1,781 Fleet services — 935 — 935 Fleet services — related party — 558 — 558 Freight and other reimbursables 110 255 — 365 Freight and other reimbursables — related party — 1 — 1 Total revenues 49,925 4,816 — 54,741 Operating costs Subcontracted rail services 3,808 — — 3,808 Pipeline fees 10,786 — — 10,786 Fleet leases — 3,067 — 3,067 Freight and other reimbursables 110 256 — 366 Operating and maintenance 1,111 190 — 1,301 Selling, general and administrative 2,400 484 4,621 7,505 Depreciation and amortization 9,910 — — 9,910 Total operating costs 28,125 3,997 4,621 36,743 Operating income (loss) 21,800 819 (4,621 ) 17,998 Interest expense 170 — 4,950 5,120 Loss associated with derivative instruments 612 — — 612 Foreign currency transaction loss (gain) (13 ) 2 (59 ) (70 ) Other expense, net 8 — — 8 Provision for (benefit from) income taxes (1,418 ) 315 (146 ) (1,249 ) Net income (loss) $ 22,441 $ 502 $ (9,366 ) $ 13,577 Goodwill $ 33,589 $ — $ — $ 33,589 Total assets $ 315,258 $ 3,018 $ 2,326 $ 320,602 Capital expenditures $ 25,773 $ — $ — $ 25,773 Six Months Ended June 30, 2016 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 45,482 $ — $ — $ 45,482 Terminalling services — related party 3,406 — — 3,406 Railroad incentives 37 — — 37 Fleet leases — 1,290 — 1,290 Fleet leases — related party — 1,781 — 1,781 Fleet services — 138 — 138 Fleet services — related party — 1,368 — 1,368 Freight and other reimbursables 19 714 — 733 Freight and other reimbursables — related party — — — — Total revenues 48,944 5,291 — 54,235 Operating costs Subcontracted rail services 4,069 — — 4,069 Pipeline fees 10,052 — — 10,052 Fleet leases — 3,071 — 3,071 Freight and other reimbursables 19 714 — 733 Operating and maintenance 1,507 146 — 1,653 Selling, general and administrative 2,290 401 5,207 7,898 Depreciation and amortization 9,819 — — 9,819 Total operating costs 27,756 4,332 5,207 37,295 Operating income (loss) 21,188 959 (5,207 ) 16,940 Interest expense 682 — 4,034 4,716 Loss associated with derivative instruments 1,270 — — 1,270 Foreign currency transaction gain (75 ) (70 ) — (145 ) Other expense, net — — — — Provision for (benefit from) income taxes 3,731 (18 ) 1 3,714 Net income (loss) $ 15,580 $ 1,047 $ (9,242 ) $ 7,385 Goodwill $ 33,970 $ — $ — $ 33,970 Total assets $ 311,394 $ 5,886 $ 3,183 $ 320,463 Capital expenditures $ 246 $ — $ — $ 246
Reconciliation of Adjusted EBITDA to Loss from Continuing Operations	The following table provides a reconciliation of Segment Adjusted EBITDA to “Net cash provided by operating activities”: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 (in thousands) Segment Adjusted EBITDA Terminalling services $ 15,811 $ 17,095 $ 32,248 $ 33,230 Fleet services 464 455 819 959 Corporate activities (1) (1,167 ) (1,280 ) (2,605 ) (3,510 ) Total Adjusted EBITDA 15,108 16,270 30,462 30,679 Add (deduct): Amortization of deferred financing costs 215 215 430 430 Deferred income taxes 249 (50 ) 307 (96 ) Changes in accounts receivable and other assets (3,180 ) (467 ) (1,353 ) 1,507 Changes in accounts payable and accrued expenses (1,486 ) (1,105 ) (1,086 ) (1,937 ) Changes in deferred revenue and other liabilities (1,400 ) 1,557 (2,520 ) 2,100 Change in restricted cash (209 ) 1,793 (230 ) (633 ) Interest expense, net (2,513 ) (2,533 ) (5,116 ) (4,716 ) Benefit from (provision for) income taxes 2,434 (1,917 ) 1,249 (3,714 ) Foreign currency transaction gain (2) 100 15 70 145 Deferred revenue associated with minimum monthly commitment fees (3) (62 ) (424 ) (142 ) (1,187 ) Net cash provided by operating activities $ 9,256 $ 13,354 $ 22,071 $ 22,578 (1) Corporate activities represent corporate and financing transactions that are not allocated to our established reporting segments. (2) Represents foreign exchange transaction amounts associated with activities between our U.S. and Canadian subsidiaries. (3) Represents deferred revenue associated with minimum monthly commitment fees in excess of throughput utilized, which fees are not refundable to our customers. Amounts presented are net of: (a) the corresponding prepaid Gibson pipeline fee that will be recognized as expense concurrently with the recognition of revenue; (b) revenue recognized in the current period that was previously deferred; and (c) expense recognized for previously prepaid Gibson pipeline fees, which correspond with the revenue recognized that was previously deferred. Refer to Note 6 - Deferred Revenues for additional discussion of deferred revenue.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	We determined our 2017 income tax expense based upon our estimated annual effective income tax rate of approximately 27% on a consolidated basis for fiscal year 2017 , which rate is attributable to the multiple domestic and foreign tax jurisdictions to which we are subject. Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 (in thousands) Current income tax expense (benefit): U.S. federal income tax $ 275 $ — $ 373 $ — Benefit of U.S. federal operating loss carryforward (158 ) — (256 ) — State income tax expense (benefit) (172 ) (7 ) (109 ) 30 Canadian federal and provincial income taxes expense (benefit) (2,628 ) 1,974 (1,564 ) 3,780 Total current income tax expense (benefit) (2,683 ) 1,967 (1,556 ) 3,810 Deferred income tax expense (benefit): U.S. federal income tax 53 — 174 — Canadian federal and provincial income taxes expense (benefit) 196 (50 ) 133 (96 ) Total change in deferred income tax expense (benefit) 249 (50 ) 307 (96 ) Provision for (benefit from) income taxes $ (2,434 ) $ 1,917 $ (1,249 ) $ 3,714
Schedule of Effective Income Tax Rate Reconciliation	The reconciliation between income tax expense based on the U.S. federal statutory income tax rate and our effective income tax expense is presented below: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 (in thousands) Income tax expense at the U.S. federal statutory rate $ 2,022 $ 2,432 $ 4,192 $ 3,774 Amount attributable to partnership not subject to income tax (4,873 ) 215 (5,714 ) 1,159 Foreign income tax rate differential 570 (515 ) 365 (959 ) Other 12 (94 ) 11 (62 ) State income tax expense (benefit) (1) (177 ) (7 ) (118 ) 30 Change in valuation allowance 12 (114 ) 15 (228 ) Provision for (benefit from) income taxes $ (2,434 ) $ 1,917 $ (1,249 ) $ 3,714 (1) Net of the federal income tax expense or benefit for the deduction associated with state income taxes.
Schedule of Deferred Tax Assets and Liabilities	Major components of deferred income tax assets and liabilities associated with our operations were as follows as of the dates indicated: June 30, 2017 U.S. Foreign Total (in thousands) Deferred income tax assets Deferred revenues $ — $ — $ — Capital loss carryforwards — 453 453 Operating loss carryforwards — — — Deferred income tax liabilities Unbilled revenue — (270 ) (270 ) Prepaid expenses (419 ) — (419 ) Property and equipment — (464 ) (464 ) Valuation allowance — (453 ) (453 ) Deferred income tax liability, net $ (419 ) $ (734 ) $ (1,153 ) December 31, 2016 U.S. Foreign Total (in thousands) Deferred income tax assets Deferred revenues $ 89 $ — $ 89 Capital loss carryforwards — 438 438 Operating loss carryforwards 257 — 257 Deferred income tax liabilities Prepaid expenses (592 ) — (592 ) Property and equipment — (577 ) (577 ) Valuation allowance — (438 ) (438 ) Deferred income tax liability, net $ (246 ) $ (577 ) $ (823 )

DERIVATIVE FINANCIAL INSTRUME36

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	6 Months Ended
	Jun. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Positions Included in the Consolidated Balance Sheets at Fair Value	We record all of our derivative financial instruments at their fair values in the line items specified below within our consolidated balance sheets, the amounts of which were as follows at the dates indicated: June 30, 2017 December 31, 2016 (in thousands) Other current assets $ 165 $ 1,167
Schedule of Gain (Loss) on Derivative Instruments	In connection with our derivative activities, we recognized the following amounts during the periods presented: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 (in thousands) Loss (gain) associated with derivative instruments $ 401 $ (253 ) $ 612 $ 1,270
Schedule of Derivative Instruments	The following tables present summarized information about the fair values of our outstanding foreign currency contracts: At June 30, 2017 At December 31, 2016 Notional (C$) Forward Rate (1) Market Price (1) Fair Value Fair Value (in thousands) Forward contracts maturing in 2017 March 31, 2017 C$ 8,300,000 0.7804 — $ — $ 299 June 30, 2017 C$ 8,400,000 0.7805 — — 296 September 29, 2017 C$ 8,400,000 0.7807 0.7725 69 290 December 29, 2017 C$ 8,400,000 0.7809 0.7732 65 282 Total $ 134 $ 1,167 (1) Forward rates and market prices are denoted in amounts where a Canadian dollar is exchanged for the indicated amount of U.S. dollars. The forward rate represents the rate we will receive upon settlement. The market price represents the rate we would expect to pay had the contract been settled on June 30, 2017 . At June 30, 2017 Notional Market Price (1) Fixed Price (2) Fair Value (in Bbls) (in thousands) Commodity swaps maturing in 2017 July 2017 18,395 $ 46.13 $ 47.20 $ 20 October 2017 13,383 $ 46.86 $ 47.70 11 31,778 $ 31 (1) The market price represents the price we would pay to purchase one barrel of crude oil of the grade specified for the settlement date as set forth in the derivative contract as of June 30, 2017 . (2) The fixed price represents the fixed price we will receive upon our sale of one barrel of crude oil of the grade specified for the settlement date as set forth in the derivative contract.

PARTNERS' CAPITAL (Tables)

PARTNERS' CAPITAL (Tables)	6 Months Ended
	Jun. 30, 2017
Equity [Abstract]
Schedule of Stock by Class	The following table presents the net proceeds from our common unit issuances: Number of Common Units Issued Public Offering Price per Common Unit Net Proceeds to the Partnership (1) (in millions) June 7, 2017 Issuance 3,000,000 $ 11.60 $ 33.7 (1) Net of underwriter’s fees and discounts, commissions and issuance costs.

UNIT BASED COMPENSATION (Tables

UNIT BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Share-based Compensation, Activity	The following tables present our Equity-classified Phantom Unit award activity: Number of Director and Independent Consultant Units Number of Employee Units Weighted-Average Grant Date Fair Value Per Unit Phantom Unit awards at December 31, 2016 64,830 730,808 $ 8.51 Granted 24,999 633,955 $ 12.80 Vested (64,830 ) (204,456 ) $ 8.47 Forfeited — (2,660 ) $ 11.20 Phantom Unit awards at June 30, 2017 24,999 1,157,647 $ 10.90 Number of Director and Independent Consultant Units Number of Employee Units Weighted-Average Grant Date Fair Value Per Unit Phantom Unit awards at December 31, 2015 24,045 349,976 $ 12.75 Granted 64,830 471,412 $ 6.39 Vested (20,442 ) (87,500 ) $ 12.79 Phantom Unit awards at June 30, 2016 68,433 733,888 $ 8.50 The following tables present our Liability-classified Phantom Unit award activity: Number of Director and Independent Consultant Units Number of Employee Units Weighted-Average Grant Date Fair Value Per Unit Phantom Unit awards at December 31, 2016 21,610 21,615 $ 7.70 Granted 8,333 19,812 $ 12.80 Vested (21,610 ) — $ 6.39 Phantom Unit awards at June 30, 2017 8,333 41,427 $ 11.15 Number of Director and Independent Consultant Units Number of Employee Units Weighted-Average Grant Date Fair Value Per Unit Phantom Unit awards at December 31, 2015 10,256 13,276 $ 12.78 Granted 21,610 17,021 $ 6.39 Vested (10,256 ) — $ 12.78 Phantom Unit awards at June 30, 2016 21,610 30,297 $ 8.02
Schedule of Phantom Units Granted	We made payments to holders of the Phantom Units pursuant to the associated DERs granted to them under the Award Agreements as follows: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 (in thousands) Equity-classified Phantom Units (1) $ 388 $ 247 $ 651 $ 360 Liability-classified Phantom Units 17 16 31 23 Total $ 405 $ 263 $ 682 $ 383 (1) We reclassified $3 thousand for the three and six months ended June 30, 2017 , to unit based compensation expense for DERs paid in relation to Phantom Units that have been forfeited. We had no forfeitures for the three and six months ended June 30, 2016 .
Class A Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Class A Units Outstanding	The grant date average fair value of all Class A units was $25.71 per unit at June 30, 2017 and 2016 . Six Months Ended June 30, 2017 2016 Class A units outstanding at beginning of period 138,750 185,000 Vested (46,250 ) (46,250 ) Class A units outstanding at end of period 92,500 138,750

SUPPLEMENTAL CASH FLOW INFORM39

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2017
Supplemental Cash Flow Elements [Abstract]
Schedule of Supplemental Cash Flow Disclosures	The following table provides supplemental cash flow information for the periods indicated: Six Months Ended June 30, 2017 2016 (in thousands) Cash paid for income taxes $ 1,414 $ 3,196 Cash paid for interest $ 4,937 $ 3,987 The following table provides supplemental information for the item labeled “Other” in the “Net cash provided by operating activities” section of our consolidated statements of cash flows: Six Months Ended June 30, 2017 2016 (in thousands) Loss associated with disposal of assets $ 18 $ — Amortization of deferred financing costs $ 430 $ 430 Deferred income taxes $ 307 $ (96 ) $ 755 $ 334

NET INCOME PER LIMITED PARTNE40

NET INCOME PER LIMITED PARTNER INTEREST - Schedule of Distribution Method to Limited and General Partners (Details)	6 Months Ended
	Jun. 30, 2017$ / shares
Minimum Quarterly Distribution
Distribution Made to Limited Partner [Line Items]
Percentage Distributed to Limited Partners	98.00%
Percentage Distributed to General Partner (including IDRs)	2.00%
Minimum Quarterly Distribution | Maximum
Distribution Made to Limited Partner [Line Items]
Portion of quarterly distribution per unit (USD per share)	$ 0.2875
First Target Distribution
Distribution Made to Limited Partner [Line Items]
Percentage Distributed to Limited Partners	98.00%
Percentage Distributed to General Partner (including IDRs)	2.00%
First Target Distribution | Minimum
Distribution Made to Limited Partner [Line Items]
Portion of quarterly distribution per unit (USD per share)	$ 0.2875
First Target Distribution | Maximum
Distribution Made to Limited Partner [Line Items]
Portion of quarterly distribution per unit (USD per share)	$ 0.330625
Second Target Distribution
Distribution Made to Limited Partner [Line Items]
Percentage Distributed to Limited Partners	85.00%
Percentage Distributed to General Partner (including IDRs)	15.00%
Second Target Distribution | Minimum
Distribution Made to Limited Partner [Line Items]
Portion of quarterly distribution per unit (USD per share)	$ 0.330625
Second Target Distribution | Maximum
Distribution Made to Limited Partner [Line Items]
Portion of quarterly distribution per unit (USD per share)	$ 0.359375
Third Target Distribution
Distribution Made to Limited Partner [Line Items]
Percentage Distributed to Limited Partners	75.00%
Percentage Distributed to General Partner (including IDRs)	25.00%
Third Target Distribution | Minimum
Distribution Made to Limited Partner [Line Items]
Portion of quarterly distribution per unit (USD per share)	$ 0.359375
Third Target Distribution | Maximum
Distribution Made to Limited Partner [Line Items]
Portion of quarterly distribution per unit (USD per share)	$ 0.431250
Thereafter
Distribution Made to Limited Partner [Line Items]
Percentage Distributed to Limited Partners	50.00%
Percentage Distributed to General Partner (including IDRs)	50.00%
Thereafter | Minimum
Distribution Made to Limited Partner [Line Items]
Portion of quarterly distribution per unit (USD per share)	$ 0.431250
General Partner | USD Partners GP LLC
Distribution Made to Limited Partner [Line Items]
General partner interest (as percent)	2.00%

NET INCOME PER LIMITED PARTNE41

NET INCOME PER LIMITED PARTNER INTEREST - Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2017	Jun. 30, 2016
Limited Partners' Capital Account [Line Items]
Net income attributable to general and limited partner interests in USD Partners LP	$ 8,379		$ 5,235		$ 13,577	$ 7,385
Less: Distributable earnings	9,388		7,545		17,628	14,911
Distributions in excess of earnings	$ (1,009)		$ (2,310)		$ (4,051)	$ (7,526)
Weighted average units outstanding (in shares)	24,161		23,153		23,705	23,128
Partners share targeted year-to-date distribution amount (USD per share)	$ 0.34		$ 0.315	$ 0.3075	$ 0.675	$ 0.6225
Targeted annual distribution amount (USD per share)	$ 1.36		$ 1.26		$ 1.15
Phantom Share Units (PSUs)
Limited Partners' Capital Account [Line Items]
Equity-classified phantom units	$ 397		$ 252			$ 499
Partners' Capital Account, Distributable Amount	$ 388				$ 388
Partners share targeted year-to-date distribution amount (USD per share)	$ 0.34	$ 0.335
Common Units
Limited Partners' Capital Account [Line Items]
Weighted average units outstanding (in shares)	17,329		14,182		16,283	13,546
Subordinated Units
Limited Partners' Capital Account [Line Items]
Weighted average units outstanding (in shares)	6,278		8,371		6,856	8,969
Limited Partner | Common Units
Limited Partners' Capital Account [Line Items]
Net income attributable to general and limited partner interests in USD Partners LP	$ 6,014		$ 3,206		$ 9,422	$ 4,361
Less: Distributable earnings	6,931		4,622		12,752	9,134
Distributions in excess of earnings	$ (917)		$ (1,416)		$ (3,330)	$ (4,773)
Weighted average units outstanding (in shares)	17,329		14,182		16,283	13,546
Distributable earnings per unit (USD per share)	$ 0.40		$ 0.33		$ 0.78	$ 0.67
Overdistributed earnings per unit (USD per share)	(0.05)		(0.10)		(0.20)	(0.35)
Net income per limited partner unit (basic and diluted) (USD per share)	$ 0.35		$ 0.23		$ 0.58	$ 0.32
Equity-classified phantom units					$ 10,661	$ 8,155
Limited Partner | Subordinated Units
Limited Partners' Capital Account [Line Items]
Net income attributable to general and limited partner interests in USD Partners LP	$ 2,138		$ 1,893		3,784	2,829
Less: Distributable earnings	2,227		2,727		4,437	5,391
Distributions in excess of earnings	$ (89)		$ (834)		$ (653)	$ (2,562)
Distributable earnings per unit (USD per share)	$ 0.35		$ 0.33		$ 0.65	$ 0.60
Overdistributed earnings per unit (USD per share)	(0.01)		(0.10)		(0.10)	(0.29)
Net income per limited partner unit (basic and diluted) (USD per share)	$ 0.34		$ 0.23		$ 0.55	$ 0.31
Equity-classified phantom units					$ 5,066	$ 5,854
Limited Partner | Class A Units
Limited Partners' Capital Account [Line Items]
Net income attributable to general and limited partner interests in USD Partners LP	$ 33		$ 32		59	48
Less: Distributable earnings	29		46		62	89
Distributions in excess of earnings	$ 4		$ (14)		$ (3)	$ (41)
Weighted average units outstanding (in shares)	93		139		105	152
Distributable earnings per unit (USD per share)	$ 0.31		$ 0.33		$ 0.59	$ 0.59
Overdistributed earnings per unit (USD per share)	0.04		(0.10)		(0.03)	(0.27)
Net income per limited partner unit (basic and diluted) (USD per share)	$ 0.35		$ 0.23		$ 0.56	$ 0.32
Equity-classified phantom units					$ 80	$ 100
General Partner
Limited Partners' Capital Account [Line Items]
Net income attributable to general and limited partner interests in USD Partners LP	$ 194		$ 104		312	147
Less: Distributable earnings	201		150		377	297
Distributions in excess of earnings	$ (7)		$ (46)		$ (65)	$ (150)
Weighted average units outstanding (in shares)	461		461		461	461
Equity-classified phantom units					$ 335	$ 287
General Partner | Incentive Distribution Rights
Limited Partners' Capital Account [Line Items]
Equity-classified phantom units	$ 37				$ 52

PROPERTY AND EQUIPMENT - Schedu

PROPERTY AND EQUIPMENT - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 163,568	$ 137,009
Accumulated depreciation	(17,764)	(13,821)
Construction in progress	2,822	2,514
Property and equipment, net	148,626	125,702
Land
Property, Plant and Equipment [Line Items]
Total property and equipment	10,775	9,636
Trackage and facilities
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 124,527	108,782
Property plant and equipment, useful life	20 years
Pipeline
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 15,653	10,313
Property plant and equipment, useful life	20 years
Equipment
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 12,531	8,234
Equipment | Minimum
Property, Plant and Equipment [Line Items]
Property plant and equipment, useful life	5 years
Equipment | Maximum
Property, Plant and Equipment [Line Items]
Property plant and equipment, useful life	10 years
Furniture
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 82	$ 44
Property plant and equipment, useful life	5 years

PROPERTY AND EQUIPMENT - Narrat

PROPERTY AND EQUIPMENT - Narrative (Details) - Hardisty Terminal Acquisition $ in Millions	Jun. 02, 2017USD ($)ainmibbl
Business Acquisition [Line Items]
Area of real estate property | a	76
Cash consideration | $	$ 22.8
Terminal capacity for unit trains load per day | bbl	50,000
Terminal expandable capacity for unit trains load per day | bbl	70,000
Total capacity of storage tanks | bbl	140,000
Diameter of pipeline | in	12
Length of pipeline | mi	17
Transaction costs | $	$ 1.3
Crude Oil
Business Acquisition [Line Items]
Cost of purchased oil and gas | $	$ 1.4

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Carrying amount:	$ 126,066		$ 126,066		$ 126,066
Accumulated amortization:	(20,451)		(20,451)		(14,147)
Total intangible assets, net	105,615		105,615		111,919
Amortization of intangible assets	3,200	$ 3,200	6,300	$ 6,400
Customer service agreements
Finite-Lived Intangible Assets [Line Items]
Carrying amount:	125,960		125,960		125,960
Accumulated amortization:	(20,434)		(20,434)		(14,135)
Other
Finite-Lived Intangible Assets [Line Items]
Carrying amount:	106		106		106
Accumulated amortization:	$ (17)		$ (17)		$ (12)

DEBT - Narrative (Details)

DEBT - Narrative (Details) - Credit Facility - Secured Debt - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 400,000,000	$ 400,000,000
Term of agreement	5 years
Revolving Credit Facility
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 300,000,000
Line of credit facility, accordion feature, increase limit	100,000,000
Line of credit facility, accordion feature, higher borrowing capacity option	$ 500,000,000
Average interest rate	3.68%	3.66%
Term Loan Facility
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 100,000,000
Standby Letters of Credit
Line of Credit Facility [Line Items]
Maximum borrowing capacity	20,000,000
Swingline Sub-facility
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 20,000,000
Maximum | Revolving Credit Facility
Line of Credit Facility [Line Items]
Commitment fee percentage	0.50%

DEBT - Schedule of Line of Cred

DEBT - Schedule of Line of Credit Facilities (Details) - Secured Debt - Credit Facility	6 Months Ended
	Jun. 30, 2017USD ($)	Dec. 31, 2016USD ($)
Line of Credit Facility [Line Items]
Aggregate borrowing capacity under Credit Agreement	$ 400,000,000	$ 400,000,000
Available under Credit Agreement	194,000,000	176,900,000
Term Loan Facility
Line of Credit Facility [Line Items]
Aggregate borrowing capacity under Credit Agreement	100,000,000
Term Loan Facility amounts outstanding	0	10,100,000
Revolving Credit Facility
Line of Credit Facility [Line Items]
Aggregate borrowing capacity under Credit Agreement	300,000,000
Term Loan Facility amounts outstanding	206,000,000	213,000,000
Letters of Credit
Line of Credit Facility [Line Items]
Term Loan Facility amounts outstanding	$ 0	$ 0
Two quarters following a material acquisition
Line of Credit Facility [Line Items]
Borrowing capacity limit multiple of EBITDA	5
After two quarters following a material acquisition
Line of Credit Facility [Line Items]
Borrowing capacity limit multiple of EBITDA	4.5

DEBT - Schedule of Interest Exp

DEBT - Schedule of Interest Expense, Net (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Debt Disclosure [Abstract]
Interest expense on the Credit Agreement	$ 2,298	$ 2,318	$ 4,690	$ 4,286
Amortization of deferred financing costs	215	215	430	430
Total interest expense	$ 2,513	$ 2,533	$ 5,120	$ 4,716

DEBT - Schedule of Long-term De

DEBT - Schedule of Long-term Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Total long-term debt, net	$ 204,196	$ 220,894
Secured Debt | Credit Facility
Debt Instrument [Line Items]
Less: Deferred financing costs, net	(1,804)	(2,234)
Term Loan Facility | Secured Debt | Credit Facility
Debt Instrument [Line Items]
Facility amounts outstanding	0	10,128
Revolving Credit Facility | Secured Debt | Credit Facility
Debt Instrument [Line Items]
Facility amounts outstanding	$ 206,000	$ 213,000

DEFERRED REVENUE - Summary of D

DEFERRED REVENUE - Summary of Deferred Revenue, Current Portion (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Deferred Revenue Arrangement [Line Items]
Total deferred revenue, current portion	$ 25,167	$ 26,928
Total deferred revenue, net of current portion	0	264
Customer prepayments, current portion
Deferred Revenue Arrangement [Line Items]
Total deferred revenue, current portion	1,895	3,705
Total deferred revenue, net of current portion	0	264
Minimum monthly commitment fees
Deferred Revenue Arrangement [Line Items]
Total deferred revenue, current portion	$ 23,272	$ 23,223

COLLABORATIVE ARRANGEMENT - Nar

COLLABORATIVE ARRANGEMENT - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Pipeline fees	$ 5,369	$ 5,338	$ 10,786	$ 10,052
Prepaid pipeline fees	$ 7,100		$ 7,100		$ 6,800

NONCONSOLIDATED VARIABLE INTE51

NONCONSOLIDATED VARIABLE INTEREST ENTITIES (Details) - Variable Interest Entity, Not Primary Beneficiary $ in Thousands	Jun. 30, 2017USD ($)railcar	Dec. 31, 2016USD ($)
Variable Interest Entity [Line Items]
Total assets	$ 28	$ 7
Total liabilities	925	1,564
Maximum exposure to loss	$ 0	0
Number of railcars with payment and performance obligations | railcar	2,613
Accounts receivable
Variable Interest Entity [Line Items]
Total assets	$ 28	7
Total liabilities	0	0
Maximum exposure to loss	0	0
Accounts payable
Variable Interest Entity [Line Items]
Total assets	0	0
Total liabilities	2	3
Maximum exposure to loss	0	0
Deferred revenue, current portion
Variable Interest Entity [Line Items]
Total assets	0	0
Total liabilities	923	1,297
Maximum exposure to loss	0	0
Deferred revenue, net of current portion
Variable Interest Entity [Line Items]
Total assets	0	0
Total liabilities	0	264
Maximum exposure to loss	$ 0	$ 0

TRANSACTIONS WITH RELATED PAR52

TRANSACTIONS WITH RELATED PARTIES - Narrative (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017USD ($)shares	Jun. 30, 2016USD ($)shares	Jun. 30, 2017USD ($)shares	Jun. 30, 2016USD ($)shares	Dec. 31, 2016USD ($)shares	Dec. 31, 2015shares	Nov. 17, 2015owner
Related Party Transaction [Line Items]
Selling, general and administrative costs	$ 2,362	$ 2,073	$ 4,677	$ 4,967
Accounts payable and accrued expenses — related party	419		419		$ 214
Accounts receivable — related party	0		$ 0		219
USDG | Limited Partner
Related Party Transaction [Line Items]
Limited partner interest, percentage			43.80%
USD Partners GP LLC | General Partner
Related Party Transaction [Line Items]
General partner interest (as percent)			1.70%
Stroud Terminal
Related Party Transaction [Line Items]
Percentage of control of terminal capacity			25.00%
USDG | Limited Partner
Related Party Transaction [Line Items]
Accounts payable and accrued expenses — related party	100		$ 100
Accounts receivable — related party					200
USDG | Omnibus Agreement | Limited Partner
Related Party Transaction [Line Items]
Selling, general and administrative costs	1,400	1,400	2,800	2,900
Accounts payable and accrued expenses — related party	400		400		200
USD Marketing
Related Party Transaction [Line Items]
Accounts payable and accrued expenses — related party	$ 0		$ 0		$ 0
Cogent | Transition Services Agreement | Casper Crude to Rail Holdings, LLC
Related Party Transaction [Line Items]
Transition services agreement expenses - related party		$ 52		$ 52
Cogent | Transition Services Agreement | Casper Crude to Rail Holdings, LLC | Officer
Related Party Transaction [Line Items]
Number of officers who are principle owners of Cogent | owner							2
General Partner
Related Party Transaction [Line Items]
Partners' capital account (in units) | shares	461,136	461,136	461,136	461,136	461,136	461,136
General Partner | USD Partners GP LLC
Related Party Transaction [Line Items]
Partners' capital account (in units) | shares	461,136		461,136
General partner interest (as percent)			2.00%
Common Units | Limited Partner
Related Party Transaction [Line Items]
Partners' capital account (in units) | shares	19,537,699	14,181,996	19,537,699	14,181,996	14,185,599	11,947,127
Common Units | Limited Partner | USDG
Related Party Transaction [Line Items]
Partners' capital account (in units) | shares	5,278,963		5,278,963
Subordinated Units | Limited Partner
Related Party Transaction [Line Items]
Partners' capital account (in units) | shares	6,278,127	8,370,836	6,278,127	8,370,836	8,370,836	10,463,545
Subordinated Units | Limited Partner | USDG
Related Party Transaction [Line Items]
Partners' capital account (in units) | shares	6,278,127		6,278,127

TRANSACTIONS WITH RELATED PAR53

TRANSACTIONS WITH RELATED PARTIES - Schedule of Fleet Revenues (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Fleet services — related party | Variable Interest Entity, Not Primary Beneficiary
Variable Interest Entity [Line Items]
Revenue from related parties	$ 0	$ 405	$ 0	$ 810

TRANSACTIONS WITH RELATED PAR54

TRANSACTIONS WITH RELATED PARTIES - Schedule of Deferred Revenue, Current Portion - Related Party (Details) - USD Marketing - Related Party - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Related Party Transaction [Line Items]
Revenue from related parties	$ 3,688	$ 2,926	$ 6,598	$ 5,745
Terminalling services — related party
Related Party Transaction [Line Items]
Revenue from related parties	2,518	1,756	4,258	3,406
Fleet leases — related party
Related Party Transaction [Line Items]
Revenue from related parties	891	891	1,781	1,781
Fleet services — related party
Related Party Transaction [Line Items]
Revenue from related parties	279	279	558	558
Freight and other reimbursables — related party
Related Party Transaction [Line Items]
Revenue from related parties	$ 0	$ 0	$ 1	$ 0

TRANSACTIONS WITH RELATED PAR55

TRANSACTIONS WITH RELATED PARTIES - Schedule of Deferred Revenue (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Variable Interest Entity [Line Items]
Deferred revenue, current portion	$ 25,167	$ 26,928
Customer prepayments, current portion
Variable Interest Entity [Line Items]
Deferred revenue, current portion	1,895	3,705
Minimum monthly commitment fees
Variable Interest Entity [Line Items]
Deferred revenue, current portion	23,272	23,223
Terminalling and Fleets Services Agreements
Variable Interest Entity [Line Items]
Deferred revenue, current portion	5,481	4,292
Terminalling and Fleets Services Agreements | Customer prepayments, current portion
Variable Interest Entity [Line Items]
Deferred revenue, current portion	410	390
Terminalling and Fleets Services Agreements | Minimum monthly commitment fees
Variable Interest Entity [Line Items]
Deferred revenue, current portion	$ 5,071	$ 3,902

TRANSACTIONS WITH RELATED PAR56

TRANSACTIONS WITH RELATED PARTIES - Schedule of Cash Distributions (Details) - USD ($) $ in Thousands	May 12, 2017	Feb. 17, 2017	Jun. 30, 2017
USDG
Related Party Transaction [Line Items]
Amount Paid to USDG	$ 3,872	$ 3,814	$ 7,686
USD Group LLC
Related Party Transaction [Line Items]
Amount Paid to USD Partners GP LLC	$ 170	$ 152	$ 322

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	Jun. 30, 2017railcar
Commitments and Contingencies Disclosure [Abstract]
Number of railcars	265

SEGMENT REPORTING - Narrative (

SEGMENT REPORTING - Narrative (Details)	6 Months Ended
	Jun. 30, 2017segment
Segment Reporting [Abstract]
Number of reportable segments	2

SEGMENT REPORTING - Summary of

SEGMENT REPORTING - Summary of Reportable Segment Data for Continuing Operations (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Revenues
Railroad incentives	$ 6	$ 22	$ 21	$ 37
Fleet leases	643	647	1,286	1,290
Freight and other reimbursables	208	350	365	733
Total revenues	26,989	27,878	54,741	54,235
Operating costs
Subcontracted rail services	1,795	2,026	3,808	4,069
Pipeline fees	5,369	5,338	10,786	10,052
Fleet leases	1,534	1,538	3,067	3,071
Freight and other reimbursables	208	350	366	733
Operating and maintenance	594	783	1,301	1,653
Selling, general and administrative	3,758	3,512	7,505	7,898
Depreciation and amortization	4,969	4,914	9,910	9,819
Total operating costs	18,227	18,461	36,743	37,295
Operating income	8,762	9,417	17,998	16,940
Interest expense	2,513	2,533	5,120	4,716
Loss associated with derivative instruments	401	(253)	612	1,270
Foreign currency transaction loss (gain)	(100)	(15)	(70)	(145)
Other expense, net	3	0	8	0
Provision for (benefit from) income taxes	(2,434)	1,917	(1,249)	3,714
Net income	8,379	5,235	13,577	7,385
Goodwill	33,589	33,970	33,589	33,970
Total assets	320,602	320,463	320,602	320,463	$ 305,967
Capital expenditures			25,773	246
Related Party
Revenues
Fleet leases	891	891	1,781	1,781
Freight and other reimbursables	0	0	1	0
Terminalling services
Revenues
Terminalling services	21,977	23,459	45,536	45,482
Terminalling services | Related Party
Revenues
Terminalling services	2,518	1,756	4,258	3,406
Fleet services
Revenues
Terminalling services	467	69	935	138
Fleet services | Related Party
Revenues
Terminalling services	279	684	558	1,368
Operating Segments | Terminalling services
Revenues
Terminalling services	21,977	23,459	45,536	45,482
Railroad incentives	6	22	21	37
Freight and other reimbursables	89	19	110	19
Total revenues	24,590	25,256	49,925	48,944
Operating costs
Subcontracted rail services	1,795	2,026	3,808	4,069
Pipeline fees	5,369	5,338	10,786	10,052
Freight and other reimbursables	89	19	110	19
Operating and maintenance	500	692	1,111	1,507
Selling, general and administrative	1,185	1,056	2,400	2,290
Depreciation and amortization	4,969	4,914	9,910	9,819
Total operating costs	13,907	14,045	28,125	27,756
Operating income	10,683	11,211	21,800	21,188
Interest expense	0	352	170	682
Loss associated with derivative instruments	401	(253)	612	1,270
Foreign currency transaction loss (gain)	(13)	5	(13)	(75)
Other expense, net	3	0	8	0
Provision for (benefit from) income taxes	(2,423)	1,948	(1,418)	3,731
Net income	12,715	9,159	22,441	15,580
Goodwill	33,589	33,970	33,589	33,970
Total assets	315,258	311,394	315,258	311,394
Capital expenditures			25,773	246
Operating Segments | Terminalling services | Related Party
Revenues
Terminalling services	2,518	1,756	4,258	3,406
Operating Segments | Fleet services
Revenues
Terminalling services	467	69	935	138
Fleet leases	643	647	1,286	1,290
Freight and other reimbursables	119	331	255	714
Total revenues	2,399	2,622	4,816	5,291
Operating costs
Fleet leases	1,534	1,538	3,067	3,071
Freight and other reimbursables	119	331	256	714
Operating and maintenance	94	91	190	146
Selling, general and administrative	188	207	484	401
Depreciation and amortization	0	0	0	0
Total operating costs	1,935	2,167	3,997	4,332
Operating income	464	455	819	959
Interest expense	0	0	0	0
Loss associated with derivative instruments	0	0	0	0
Foreign currency transaction loss (gain)	2	(20)	2	(70)
Other expense, net	0	0	0	0
Provision for (benefit from) income taxes	181	(32)	315	(18)
Net income	281	507	502	1,047
Goodwill	0	0	0	0
Total assets	3,018	5,886	3,018	5,886
Capital expenditures			0	0
Operating Segments | Fleet services | Related Party
Revenues
Terminalling services	279	684	558	1,368
Fleet leases	891	891	1,781	1,781
Freight and other reimbursables	0	0	1	0
Corporate
Operating costs
Operating and maintenance	0	0	0	0
Selling, general and administrative	2,385	2,249	4,621	5,207
Depreciation and amortization		0		0
Total operating costs	2,385	2,249	4,621	5,207
Operating income	(2,385)	(2,249)	(4,621)	(5,207)
Interest expense	2,513	2,181	4,950	4,034
Loss associated with derivative instruments	0	0	0	0
Foreign currency transaction loss (gain)	(89)	0	(59)	0
Other expense, net	0	0	0	0
Provision for (benefit from) income taxes	(192)	1	(146)	1
Net income	(4,617)	(4,431)	(9,366)	(9,242)
Goodwill	0	0	0	0
Total assets	$ 2,326	$ 3,183	2,326	3,183
Capital expenditures			$ 0	$ 0

SEGMENT REPORTING - Reconciliat

SEGMENT REPORTING - Reconciliation of Adjusted EBITDA to Loss from Continuing Operations (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Segment Adjusted EBITDA
Services Adjusted EBITDA	$ 15,108	$ 16,270	$ 30,462	$ 30,679
Add (deduct):
Amortization of deferred financing costs	215	215	430	430
Deferred income taxes	249	(50)	307	(96)
Changes in accounts receivable and other assets	(3,180)	(467)	(1,353)	1,507
Changes in accounts payable and accrued expenses	(1,486)	(1,105)	(1,086)	(1,937)
Changes in deferred revenue and other liabilities	(1,400)	1,557	(2,520)	2,100
Change in restricted cash	(209)	1,793	(230)	(633)
Interest expense, net	(2,513)	(2,533)	(5,116)	(4,716)
Provision for (benefit from) income taxes	2,434	(1,917)	1,249	(3,714)
Foreign currency transaction gain	100	15	70	145
Deferred revenue related to minimum commitment fees	(62)	(424)	(142)	(1,187)
Net cash provided by operating activities	9,256	13,354	22,071	22,578
Operating Segments | Terminalling services
Segment Adjusted EBITDA
Services Adjusted EBITDA	15,811	17,095	32,248	33,230
Add (deduct):
Provision for (benefit from) income taxes	2,423	(1,948)	1,418	(3,731)
Foreign currency transaction gain	13	(5)	13	75
Operating Segments | Fleet services
Segment Adjusted EBITDA
Services Adjusted EBITDA	464	455	819	959
Add (deduct):
Provision for (benefit from) income taxes	(181)	32	(315)	18
Foreign currency transaction gain	(2)	20	(2)	70
Corporate
Segment Adjusted EBITDA
Services Adjusted EBITDA	(1,167)	(1,280)	(2,605)	(3,510)
Add (deduct):
Provision for (benefit from) income taxes	192	(1)	146	(1)
Foreign currency transaction gain	$ 89	$ 0	$ 59	$ 0

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) CAD in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017USD ($)	Jun. 30, 2016USD ($)	Jun. 30, 2017USD ($)subsidiary	Jun. 30, 2017CADsubsidiary	Jun. 30, 2016USD ($)	Dec. 31, 2016USD ($)
Operating Loss Carryforwards [Line Items]
Unrecognized tax benefits	$ 0		$ 0			$ 0
Number of subsidiaries taxable as a corporation | subsidiary			1	1
Effective income tax rate			27.00%	27.00%
Income (loss)	5,945,000	$ 7,152,000	$ 12,328,000		$ 11,099,000
Provision for (benefit from) income taxes	(2,434,000)	$ 1,917,000	(1,249,000)		$ 3,714,000
Reduction in prior year tax expense			2,600,000	CAD 3.4
Canada
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 4,500,000		$ 4,500,000			4,400,000
Internal Revenue Service (IRS)
Operating Loss Carryforwards [Line Items]
Effective income tax rate	34.00%		34.00%	34.00%
Canada Revenue Agency
Operating Loss Carryforwards [Line Items]
Federal and provincial income tax rate (as percent)	27.00%	27.00%	27.00%	27.00%	27.00%
Subsidiaries
Operating Loss Carryforwards [Line Items]
Income (loss)	$ 800,000	$ (900,000)	$ 1,100,000		$ (1,200,000)
Subsidiaries | US
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 0		$ 0			$ 800,000

INCOME TAXES - Components of In

INCOME TAXES - Components of Income Tax Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Current income tax expense (benefit):
U.S. federal income tax	$ 275	$ 0	$ 373	$ 0
Benefit of U.S. federal operating loss carryforward	(158)	0	(256)	0
State income tax expense (benefit)	(172)	(7)	(109)	30
Canadian federal and provincial income taxes expense (benefit)	(2,628)	1,974	(1,564)	3,780
Total current income tax expense (benefit)	(2,683)	1,967	(1,556)	3,810
Deferred income tax expense (benefit):
U.S. federal income tax	53	0	174	0
Canadian federal and provincial income taxes expense (benefit)	196	(50)	133	(96)
Total change in deferred income tax expense (benefit)	249	(50)	307	(96)
Provision for (benefit from) income taxes	$ (2,434)	$ 1,917	$ (1,249)	$ 3,714

INCOME TAXES - Schedule of Effe

INCOME TAXES - Schedule of Effective Income Tax Reconciliation (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Income Tax Disclosure [Abstract]
Income tax expense at the U.S. federal statutory rate	$ 2,022	$ 2,432	$ 4,192	$ 3,774
Amount attributable to partnership not subject to income tax	(4,873)	215	(5,714)	1,159
Foreign income tax rate differential	570	(515)	365	(959)
Other	12	(94)	11	(62)
State income tax expense (benefit)	(177)	(7)	(118)	30
Change in valuation allowance	12	(114)	15	(228)
Provision for (benefit from) income taxes	$ (2,434)	$ 1,917	$ (1,249)	$ 3,714

INCOME TAXES - Schedule of Defe

INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Deferred income tax assets
Deferred revenues	$ 0	$ 89
Capital loss carryforwards	453	438
Operating loss carryforwards	0	257
Deferred income tax liabilities
Unbilled revenue	(270)
Prepaid expenses	(419)	(592)
Property and equipment	(464)	(577)
Valuation allowance	(453)	(438)
Deferred income tax liability, net	(1,153)	(823)
U.S.
Deferred income tax assets
Deferred revenues	0	89
Capital loss carryforwards	0	0
Operating loss carryforwards	0	257
Deferred income tax liabilities
Unbilled revenue	0
Prepaid expenses	(419)	(592)
Property and equipment	0	0
Valuation allowance	0	0
Deferred income tax liability, net	(419)	(246)
Foreign
Deferred income tax assets
Deferred revenues	0	0
Capital loss carryforwards	453	438
Operating loss carryforwards	0	0
Deferred income tax liabilities
Unbilled revenue	(270)
Prepaid expenses	0	0
Property and equipment	(464)	(577)
Valuation allowance	(453)	(438)
Deferred income tax liability, net	$ (734)	$ (577)

DERIVATIVE FINANCIAL INSTRUME65

DERIVATIVE FINANCIAL INSTRUMENTS - Narrative (Details) CAD in Millions	1 Months Ended
	Jun. 30, 2017contract$ / dbbl	Apr. 30, 2016CADcollar_arrangementcontract$ / CAD	Jun. 30, 2015CADcollar_arrangement$ / CAD
Forward Contract Maturing in 2017
Derivative [Line Items]
Number of derivative instruments held | contract		4
Notional amount | CAD		CAD 33.5
Number of derivative instruments maturing each quarter | collar_arrangement		1
Exchange rate floor | $ / CAD		0.7804
Exchange rate cap | $ / CAD		0.7809
Foreign Exchange Option/Maturing in 2016
Derivative [Line Items]
Number of derivative instruments held | collar_arrangement			4
Notional amount | CAD			CAD 32
Exchange rate floor | $ / CAD			0.84
Exchange rate cap | $ / CAD			0.86
Foreign Exchange Option/Maturing in 2016 | Minimum
Derivative [Line Items]
Notional amount | CAD			CAD 7.9
Foreign Exchange Option/Maturing in 2016 | Maximum
Derivative [Line Items]
Notional amount | CAD			CAD 8.1
Commodity derivatives
Derivative [Line Items]
Number of derivative instruments held | contract	2
Crude Oil | Commodity derivatives
Derivative [Line Items]
Notional | bbl	31,778
Crude Oil | Commodity Swap Settling July 2017
Derivative [Line Items]
Notional | bbl	18,395
Crude Oil | Commodity Swap Settling October 2017
Derivative [Line Items]
Notional | bbl	13,383
Receive | Crude Oil | Commodity Swap Settling July 2017
Derivative [Line Items]
Derivative price | $ / d	47.20
Receive | Crude Oil | Commodity Swap Settling October 2017
Derivative [Line Items]
Derivative price | $ / d	47.70

DERIVATIVE FINANCIAL INSTRUME66

DERIVATIVE FINANCIAL INSTRUMENTS - Derivative Positions Included in the Consolidated Balance Sheets at Fair Value (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Other current assets
Derivative [Line Items]
Fair Value	$ 165	$ 1,167

DERIVATIVE FINANCIAL INSTRUME67

DERIVATIVE FINANCIAL INSTRUMENTS - Gain (Loss) on Derivative Instruments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Loss associated with derivative instruments	$ 401	$ (253)	$ 612	$ 1,270

DERIVATIVE FINANCIAL INSTRUME68

DERIVATIVE FINANCIAL INSTRUMENTS - Summary of Fair Values of Outstanding Foreign Currency Options (Details) $ in Thousands	Jun. 30, 2017USD ($)	Jun. 30, 2017CAD	Dec. 31, 2016USD ($)	Apr. 30, 2016CAD
March 31, 2017 | Puts (purchased)
Derivative [Line Items]
Notional (C$) | CAD		CAD 8,300,000
Forward Rate	0.7804	0.7804
Market Price	0	0
Fair Value | $	$ 0		$ 299
June 30, 2017 | Puts (purchased)
Derivative [Line Items]
Notional (C$) | CAD		CAD 8,400,000
Forward Rate	0.7805	0.7805
Market Price	0	0
Fair Value | $	$ 0		296
September 29, 2017 | Puts (purchased)
Derivative [Line Items]
Notional (C$) | CAD		CAD 8,400,000
Forward Rate	0.7807	0.7807
Market Price	0.7725	0.7725
Fair Value | $	$ 69		290
December 29, 2017 | Puts (purchased)
Derivative [Line Items]
Notional (C$) | CAD		CAD 8,400,000
Forward Rate	0.7809	0.7809
Market Price	0.7732	0.7732
Fair Value | $	$ 65		282
Total
Derivative [Line Items]
Notional (C$) | CAD				CAD 33,500,000
Total | Puts (purchased)
Derivative [Line Items]
Fair Value | $	$ 134		$ 1,167

DERIVATIVE FINANCIAL INSTRUME69

DERIVATIVE FINANCIAL INSTRUMENTS - Schedule of commodity swaps (Details) - Crude Oil $ in Thousands	1 Months Ended
	Jun. 30, 2017USD ($)$ / dbbl
Commodity Swap Settling July 2017
Derivative [Line Items]
Notional | bbl	18,395
Fair Value | $	$ 20
Commodity Swap Settling October 2017
Derivative [Line Items]
Notional | bbl	13,383
Fair Value | $	$ 11
Commodity derivatives
Derivative [Line Items]
Notional | bbl	31,778
Fair Value | $	$ 31
Pay | Commodity Swap Settling July 2017
Derivative [Line Items]
Pay	46.13
Pay | Commodity Swap Settling October 2017
Derivative [Line Items]
Pay	46.86
Receive | Commodity Swap Settling July 2017
Derivative [Line Items]
Pay	47.20
Receive | Commodity Swap Settling October 2017
Derivative [Line Items]
Pay	47.70

PARTNERS' CAPITAL (Details)

PARTNERS' CAPITAL (Details)	Jun. 07, 2017shares	Feb. 28, 2017quartershares	Jun. 30, 2017$ / shares	Jun. 30, 2016$ / shares	Jun. 30, 2017quarterinstallment$ / sharesshares	Jun. 30, 2016shares
Limited Partners' Capital Account [Line Items]
Targeted annual distribution amount (USD per share) | $ / shares			$ 1.36	$ 1.26	$ 1.15
Targeted quarterly distribution (USD per share) | $ / shares					$ 0.2875
Common Units
Limited Partners' Capital Account [Line Items]
Issuance of common units (in shares)	3,000,000				3,000,000	0
Limited Partner | Class A Units
Limited Partners' Capital Account [Line Items]
Vested (in shares)		46,250				46,250
Limited Partner | Common Units
Limited Partners' Capital Account [Line Items]
Conversion of units (in units)					2,162,084	2,138,959
Limited Partner | Subordinated Units
Limited Partners' Capital Account [Line Items]
Conversion of units (in units)					2,092,709	2,092,709
First vesting tranche | Limited Partner | Capital Unit, Class A
Limited Partners' Capital Account [Line Items]
Number of vesting installments | installment					4
Vesting period					4 years
Conversion factor					1
Conversion ratio		1.5			1.50
Number of quarters distributions paid for | quarter		4
First vesting tranche | Limited Partner | Class A Units
Limited Partners' Capital Account [Line Items]
Conversion of units (in units)					46,250	46,250
First vesting tranche | Limited Partner | Common Units
Limited Partners' Capital Account [Line Items]
Conversion of units (in units)		69,375			69,375
First vesting tranche | Limited Partner | Subordinated Units
Limited Partners' Capital Account [Line Items]
Conversion ratio					1
Number of quarters distributions paid for | quarter					4
Conversion of units (in units)		2,092,709
Conversion on units, percentage					20.00%
Minimum period to elapse before eligibility of conversion of units					12 months
Second vesting tranche | Limited Partner | Capital Unit, Class A
Limited Partners' Capital Account [Line Items]
Conversion factor					1.5
Third vesting tranche | Limited Partner | Capital Unit, Class A
Limited Partners' Capital Account [Line Items]
Conversion factor					1.75
Last vesting tranche | Limited Partner | Capital Unit, Class A
Limited Partners' Capital Account [Line Items]
Conversion factor					2
LTIP | First vesting tranche | Limited Partner | Common Units
Limited Partners' Capital Account [Line Items]
Conversion of units (in units)					190,016
Phantom Share Units (PSUs) | LTIP
Limited Partners' Capital Account [Line Items]
Conversion ratio					1
Phantom Share Units (PSUs) | LTIP | First vesting tranche | Limited Partner
Limited Partners' Capital Account [Line Items]
Vested (in shares)					269,286
Units retained (in shares)					79,270

PARTNERS' CAPITAL - Schedule of

PARTNERS' CAPITAL - Schedule of Stock Issuances (Details) - USD ($) $ / shares in Units, $ in Thousands	Jun. 07, 2017	Jun. 30, 2017	Jun. 30, 2016
Limited Partners' Capital Account [Line Items]
Net proceeds from issuance of common units		$ 33,700	$ 0
Common Units
Limited Partners' Capital Account [Line Items]
Number of Common Units Issued (in units)	3,000,000	3,000,000	0
Public Offering Price per Common Unit (in USD per unit)	$ 11.60
Net proceeds from issuance of common units	$ 33,700

UNIT BASED COMPENSATION - Narra

UNIT BASED COMPENSATION - Narrative (Details) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended
	Feb. 28, 2017quartershares	Jun. 30, 2017USD ($)$ / sharesshares	Jun. 30, 2016USD ($)$ / sharesshares	Jun. 30, 2017USD ($)installment$ / sharesshares	Jun. 30, 2016USD ($)$ / sharesshares
Class A Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense | $		$ 100	$ 200	$ 200	$ 500
Phantom Share Units (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Granted, Value, Share-based Compensation, Forfeited | $		3		3
Allocated share-based compensation expense | $		1,100	$ 700	$ 1,800	$ 1,200
Award vesting period				4 years
Unit based compensation expense, unrecognized | $		$ 11,800		$ 11,800
Weighted average recognition period				3 years 26 days
Forfeited (in shares)			0		0
Phantom Share Units (PSUs) | Director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period				1 year
LTIP | Phantom Share Units (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Conversion ratio				1
Approved for grant (in units)				687,099	576,373
Authorized for issuance (in units)		1,654,167		1,654,167
Share remaining available (in units)		132,232		132,232
Limited Partner | Common Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Conversion of units (in units)				2,162,084	2,138,959
Limited Partner | Class A Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested (in shares)	46,250				46,250
First vesting tranche | Limited Partner | Capital Unit, Class A
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period				4 years
Number of quarters distributions paid for | quarter	4
Conversion ratio	1.5			1.50
Number of vesting installments | installment				4
First vesting tranche | Limited Partner | Common Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Conversion of units (in units)	69,375			69,375
Grant date average fair value (USD per share) | $ / shares		$ 25.71	$ 25.71	$ 25.71	$ 25.71
First vesting tranche | Limited Partner | Class A Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Conversion of units (in units)				46,250	46,250
First vesting tranche | Limited Partner | LTIP | Common Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Conversion of units (in units)				190,016

UNIT BASED COMPENSATION - Class

UNIT BASED COMPENSATION - Class A Units (Details) - Class A Units - shares	1 Months Ended	6 Months Ended
	Feb. 28, 2017	Jun. 30, 2016
Increase (Decrease) in Partners' Capital [Roll Forward]
Partners' capital account beginning balance (in units)		185,000
Partners' capital account ending balance (in units)		138,750
Limited Partner
Increase (Decrease) in Partners' Capital [Roll Forward]
Partners' capital account beginning balance (in units)		185,000
Vested (in shares)	(46,250)	(46,250)
Partners' capital account ending balance (in units)		138,750

UNIT BASED COMPENSATION - Long-

UNIT BASED COMPENSATION - Long-term Incentive Plan (Details) - LTIP - $ / shares	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Phantom Share Units (PSU) Equity Classified
Weighted-Average Grant Date Fair Value Per Unit
Grant date average fair value, beginning of period (USD per share)	$ 10.90	$ 8.50
Granted (USD per share)	12.80	6.39
Vested (USD per share)	8.47	12.79
Forfeited (USD per share)	11.20
Grant date average fair value, end of period (USD per share)	8.51	12.75
Phantom Share Units (PSU) Liability Classified
Weighted-Average Grant Date Fair Value Per Unit
Grant date average fair value, beginning of period (USD per share)	11.15	8.02
Granted (USD per share)	12.80	6.39
Vested (USD per share)	6.39	12.78
Grant date average fair value, end of period (USD per share)	$ 7.70	$ 12.78
Number of Director and Independent Consultant Units | Phantom Share Units (PSU) Equity Classified
Number of units
Phantom Units, beginning of period (in shares)	64,830	24,045
Granted (in shares)	24,999	64,830
Vested (in shares)	(64,830)	(20,442)
Forfeited (in shares)	0
Phantom Units, end of period (in shares)	24,999	68,433
Number of Director and Independent Consultant Units | Phantom Share Units (PSU) Liability Classified
Number of units
Phantom Units, beginning of period (in shares)	21,610	10,256
Granted (in shares)	8,333	21,610
Vested (in shares)	(21,610)	(10,256)
Phantom Units, end of period (in shares)	8,333	21,610
Number of Employee Units | Phantom Share Units (PSU) Equity Classified
Number of units
Phantom Units, beginning of period (in shares)	730,808	349,976
Granted (in shares)	633,955	471,412
Vested (in shares)	(204,456)	(87,500)
Forfeited (in shares)	(2,660)
Phantom Units, end of period (in shares)	1,157,647	733,888
Number of Employee Units | Phantom Share Units (PSU) Liability Classified
Number of units
Phantom Units, beginning of period (in shares)	21,615	13,276
Granted (in shares)	19,812	17,021
Vested (in shares)	0	0
Phantom Units, end of period (in shares)	41,427	30,297

UNIT BASED COMPENSATION - Phant

UNIT BASED COMPENSATION - Phantom Units Pursuant to Associated DERs (Details) - Distribution Equivalent Right - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-classified Phantom Units (1)	$ 388	$ 247	$ 651	$ 360
Liability-classified Phantom Units	17	16	31	23
Total	$ 405	$ 263	$ 682	$ 383

SUPPLEMENTAL CASH FLOW INFORM76

SUPPLEMENTAL CASH FLOW INFORMATION - Schedule of Supplemental Cash Flow Disclosures (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Supplemental Cash Flow Elements [Abstract]
Cash paid for income taxes			$ 1,414	$ 3,196
Cash paid for interest			4,937	3,987
Loss associated with disposal of assets			18	0
Amortization of deferred financing costs	$ 215	$ 215	430	430
Deferred income taxes	$ 249	$ (50)	307	(96)
Other			$ 755	$ 334

SUBSEQUENT EVENTS - Narrative (

SUBSEQUENT EVENTS - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	Aug. 11, 2017	Jul. 27, 2017	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017
Subsequent Event [Line Items]
Targeted annual distribution amount (USD per share)			$ 1.36	$ 1.26	$ 1.15
Subsequent Event
Subsequent Event [Line Items]
Distribution (USD per share)		$ 0.005
Increase in distribution		1.50%
Increase in distribution over minimum		18.30%
Subsequent Event | Common Units
Subsequent Event [Line Items]
Partners' capital distribution amount per share (USD per share)		$ 0.34
Targeted annual distribution amount (USD per share)		$ 1.36
Forecast | Common Units
Subsequent Event [Line Items]
Distributions, limited partner	$ 4,800
Forecast | Class A Units
Subsequent Event [Line Items]
Distributions, limited partner	28
Forecast | USDG | Common Units and Subordinated Units
Subsequent Event [Line Items]
Distributions, limited partner	3,900
Forecast | USD Partners GP LLC
Subsequent Event [Line Items]
Distributions, general partner	$ 194