USD Partners (USDP) 10-Q 6 Aug 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2019	Aug. 02, 2019
Document Information [Line Items]
Entity Registrant Name	USD Partners LP
Entity Central Index Key	0001610682
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Emerging Growth Company	true
Entity Small Business	true
Entity Ex Transition Period	true
Document Type	10-Q
Document Period End Date	Jun. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus (i.e. Q1,Q2,Q3,FY)	Q2
Amendment Flag	false
Entity Shell Company	false
Entity Current Reporting Status	Yes
Common Units
Document Information [Line Items]
Entity Shares Outstanding		24,411,280
Subordinated Units
Document Information [Line Items]
Entity Shares Outstanding		2,092,709
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, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenues
Revenues	$ 20,079	$ 23,361	$ 40,537	$ 47,185
Total revenues	26,815	29,577	54,183	59,310
Operating costs
Operating and maintenance	2,510	2,498	5,721	4,854
Selling, general and administrative	2,722	2,455	5,199	5,449
Depreciation and amortization	5,283	5,260	10,017	10,536
Total operating costs	21,639	21,330	43,601	44,049
Operating income	5,176	8,247	10,582	15,261
Interest expense	2,982	2,713	6,169	5,198
Loss (gain) associated with derivative instruments	1,074	(386)	1,746	(1,410)
Foreign currency transaction loss (gain)	20	117	202	(94)
Other expense (income), net	21	1	(3)	72
Income before income taxes	1,079	5,802	2,468	11,495
Provision for (benefit from) income taxes	128	(910)	198	(1,817)
Net income	951	6,712	2,270	13,312
Net income attributable to limited partner interests	$ 774	$ 6,498	$ 1,929	$ 12,897
Weighted average units outstanding (in shares)	26,964	26,599	26,882	26,534
Common Units
Operating costs
Net income per unit (basic and diluted) (USD per share)	$ 0.03	$ 0.25	$ 0.07	$ 0.49
Weighted average units outstanding (in shares)	24,410	21,914	23,739	21,259
Subordinated Units
Operating costs
Net income per unit (basic and diluted) (USD per share)	$ 0.03	$ 0.25	$ 0.06	$ 0.49
Weighted average units outstanding (in shares)	2,093	4,185	2,671	4,764
Related party
Revenues
Revenues	$ 6,736	$ 6,216	$ 13,646	$ 12,125
Fleet leases	983	983	1,967	1,967
Operating costs
Selling, general and administrative	2,225	1,917	4,675	3,747
Terminalling services
Revenues
Revenues	19,730	22,511	39,728	44,516
Terminalling services | Related party
Revenues
Revenues	5,525	5,003	11,163	9,699
Fleet leases — related party | Related party
Revenues
Revenues	983	983	1,967	1,967
Fleet services
Revenues
Revenues	51	81	108	425
Fleet services | Related party
Revenues
Revenues	228	228	455	455
Freight and other reimbursables
Revenues
Revenues	298	769	701	2,244
Operating costs
Operating costs	298	771	762	2,248
Freight and other reimbursables | Related party
Revenues
Revenues	0	2	61	4
Subcontracted rail services
Operating costs
Operating costs	3,699	3,311	7,264	6,373
Pipeline fees
Operating costs
Operating costs	$ 4,902	$ 5,118	$ 9,963	$ 10,842

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Statement of Comprehensive Income [Abstract]
Net income	$ 951	$ 6,712	$ 2,270	$ 13,312
Other comprehensive income (loss) — foreign currency translation	1,140	(998)	2,555	(2,788)
Comprehensive income	$ 2,091	$ 5,714	$ 4,825	$ 10,524

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Cash flows from operating activities:
Net income	$ 2,270	$ 13,312
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	10,017	10,536
Loss (gain) associated with derivative instruments	1,746	(1,410)
Settlement of derivative contracts	1	(38)
Unit based compensation expense	2,996	2,895
Deferred income taxes	(403)	(2,538)
Other	707	503
Changes in operating assets and liabilities:
Accounts receivable	(193)	(2,614)
Accounts receivable — related party	(671)	(1,380)
Prepaid expenses, inventory and other assets	(1,474)	(2,460)
Other assets — related party	40	40
Accounts payable and accrued expenses	2,052	865
Accounts payable and accrued expenses — related party	(43)	2,113
Deferred revenue and other liabilities	2,929	(261)
Deferred revenue — related party	(467)	25
Net cash provided by operating activities	19,507	19,588
Cash flows from investing activities:
Additions of property and equipment	(2,677)	(202)
Proceeds from the sale of assets	0	236
Net cash provided by (used in) investing activities	(2,677)	34
Cash flows from financing activities:
Distributions	(20,517)	(19,593)
Payments for deferred financing costs	(7)	0
Vested phantom units used for payment of participant taxes	(1,821)	(1,346)
Proceeds from long-term debt	20,000	18,000
Repayments of long-term debt	(13,000)	(15,000)
Other financing activities	(13)	0
Net cash used in financing activities	(15,358)	(17,939)
Effect of exchange rates on cash	605	(853)
Net change in cash, cash equivalents and restricted cash	2,077	830
Cash, cash equivalents and restricted cash — beginning of period	12,383	13,788
Cash, cash equivalents and restricted cash — end of period	$ 14,460	$ 14,618

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents	$ 7,168	$ 6,439
Restricted cash	7,292	5,944
Accounts receivable, net	5,368	5,132
Accounts receivable — related party	1,317	624
Prepaid expenses	1,363	2,115
Inventory	2,239	241
Other current assets	385	393
Other current assets — related party	79	79
Total current assets	25,211	20,967
Property and equipment, net	148,178	145,308
Intangible assets, net	80,402	86,705
Goodwill	33,589	33,589
Operating lease right-of-use assets	14,342
Other non-current assets	188	631
Other non-current assets — related party	55	95
Total assets	301,965	287,295
Current liabilities
Accounts payable and accrued expenses	7,867	3,464
Accounts payable and accrued expenses — related party	418	460
Deferred revenue	5,299	2,921
Deferred revenue — related party	1,470	1,885
Operating lease liabilities, current	5,317
Other current liabilities	3,325	2,804
Total current liabilities	23,696	11,534
Long-term debt, net	213,237	205,581
Deferred income tax liabilities, net	0	360
Operating lease liabilities, non-current	9,327
Other non-current liabilities	1,017	356
Total liabilities	247,277	217,831
Commitments and contingencies
Partners’ capital
General partner units (461,136 outstanding at June 30, 2019 and December 31, 2018)	3,008	3,275
Accumulated other comprehensive loss	(454)	(3,009)
Total partners’ capital	54,688	69,464
Total liabilities and partners’ capital	301,965	287,295
Common Units
Partners’ capital
Partners’ capital	73,424	107,903
Class A Units
Partners’ capital
Partners’ capital	0	1,018
Subordinated Units
Partners’ capital
Partners’ capital	$ (21,290)	$ (39,723)

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares	Jun. 30, 2019	Dec. 31, 2018
General partners' units outstanding (in shares)	461,136	461,136
Common Units
Limited partners' units outstanding (in shares)	24,410,226	21,916,024
Class A Units
Limited partners' units outstanding (in shares)		38,750
Subordinated Units
Limited partners' units outstanding (in shares)	2,092,709	4,185,418

CONSOLIDATED STATEMENTS OF PART

CONSOLIDATED STATEMENTS OF PARTNERS CAPITAL - USD ($) $ in Thousands	Total	Accumulated other comprehensive income (loss)	Class A Units	Limited PartnerCommon Units	Limited PartnerClass A Units	Limited PartnerSubordinated Units	General Partner
Beginning balance (in shares) at Dec. 31, 2017			82,500	19,537,971	82,500	6,278,127	461,136
Beginning balance at Dec. 31, 2017		$ 1,834		$ 136,645	$ 1,468	$ (55,237)	$ 180
Increase (Decrease) in Partners' Capital [Roll Forward]
Conversion of units (in units)				(2,131,459)	(38,750)	(2,092,709)
Conversion of units				$ (18,245)	$ (674)	$ 18,919
Common units issued for vested phantom units (in units)				244,794
Common units issued for vested phantom units				$ (1,346)
Net income	$ 13,312			10,543	24	2,330	415
Unit based compensation expense				2,440	$ 101	26	1
Forfeited units (in units)			(5,000)		(5,000)
Forfeited units					$ 73
Distributions				$ (15,215)	$ (42)	$ (3,835)	$ (501)
Cumulative translation adjustment	(2,788)	(2,788)
Ending balance (in shares) at Jun. 30, 2018			38,750	21,914,224	38,750	4,185,418	461,136
Ending balance at Jun. 30, 2018	77,116	(954)		$ 114,822	$ 950	$ (37,797)	$ 95
Beginning balance (in shares) at Mar. 31, 2018				21,914,224	38,750	4,185,418	461,136
Beginning balance at Mar. 31, 2018		44		$ 116,125	$ 850	$ (37,304)	$ 138
Increase (Decrease) in Partners' Capital [Roll Forward]
Conversion of units (in units)				0	0	0
Conversion of units				$ 0	$ 0	$ 0
Common units issued for vested phantom units (in units)				0
Common units issued for vested phantom units				$ 0
Net income	6,712			5,448	10	1,040	214
Unit based compensation expense				1,338	$ 50	11	0
Forfeited units (in units)			0		0
Forfeited units					$ 54
Distributions				$ (8,089)	$ (14)	$ (1,544)	$ (257)
Cumulative translation adjustment	(998)	(998)
Ending balance (in shares) at Jun. 30, 2018			38,750	21,914,224	38,750	4,185,418	461,136
Ending balance at Jun. 30, 2018	77,116	(954)		$ 114,822	$ 950	$ (37,797)	$ 95
Beginning balance (in shares) at Dec. 31, 2018			38,750	21,916,024	38,750	4,185,418	461,136
Beginning balance at Dec. 31, 2018	69,464	(3,009)		$ 107,903	$ 1,018	$ (39,723)	$ 3,275
Increase (Decrease) in Partners' Capital [Roll Forward]
Conversion of units (in units)				(2,131,459)	(38,750)	(2,092,709)
Conversion of units				$ (19,631)	$ (1,018)	$ 20,637
Common units issued for vested phantom units (in units)				362,743
Common units issued for vested phantom units				$ (1,821)
Net income	2,270			1,767	0	162	341
Unit based compensation expense				2,733	14	2	0
Forfeited units (in units)			0
Forfeited units					0
Distributions				$ (17,527)	$ (14)	$ (2,368)	$ (608)
Cumulative translation adjustment	2,555	2,555
Ending balance (in shares) at Jun. 30, 2019			0	24,410,226	0	2,092,709	461,136
Ending balance at Jun. 30, 2019	54,688	(454)		$ 73,424	$ 0	$ (21,290)	$ 3,008
Beginning balance (in shares) at Mar. 31, 2019				24,408,073	0	2,092,709	461,136
Beginning balance at Mar. 31, 2019		(1,594)		$ 80,539	$ 0	$ (20,555)	$ 3,147
Increase (Decrease) in Partners' Capital [Roll Forward]
Conversion of units (in units)				0	0	0
Conversion of units				$ 0	$ 0	$ 0
Common units issued for vested phantom units (in units)				2,153
Common units issued for vested phantom units				$ 0
Net income	951			713	0	61	177
Unit based compensation expense				1,444	0	0	0
Forfeited units (in units)			0
Forfeited units					0
Distributions				$ (9,272)	$ 0	$ (796)	$ (316)
Cumulative translation adjustment	1,140	1,140
Ending balance (in shares) at Jun. 30, 2019			0	24,410,226	0	2,092,709	461,136
Ending balance at Jun. 30, 2019	$ 54,688	$ (454)		$ 73,424	$ 0	$ (21,290)	$ 3,008

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2019
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, refiners and marketers. Our network of crude oil terminals 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 onsite 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 generally take ownership of the products that we handle, nor do we receive any payments from our customers based on the value of such products. We may on occasion enter into buy-sell arrangements in which we take temporary title to commodities while in our terminals. We expect such arrangements to be at fixed prices where we do not take commodity price exposure. 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, 2019 , our results of operations for the three and six months ended June 30, 2019 and 2018 , and our cash flows for the six months ended June 30, 2019 and 2018 . We derived our consolidated balance sheet as of December 31, 2018 from the audited consolidated financial statements included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2018 . Our results of operations for three and six months ended June 30, 2019 and 2018 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, changes in the fair market value of our derivative instruments 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, 2018 . 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 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. We adopted the provisions of ASC 842 Leases on January 1, 2019. We elected to implement the provisions of the new standard to our existing leases by recognizing and measuring lease assets and liabilities on our balance sheet as of January 1, 2019, as well as any cumulative-effect adjustment to the opening balance of Partners' Capital. Refer to Note 2. Recent Accounting Pronouncements and Note 8. Leases for further discussion.

RECENT ACCOUNTING PROUNOUNCEMEN

RECENT ACCOUNTING PROUNOUNCEMENTS	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
RECENT ACCOUNTING PROUNOUNCEMENTS	RECENT ACCOUNTING PROUNOUNCEMENTS Recently Adopted Accounting Pronouncements Accounting for Nonemployee Unit based Compensation (ASU 2018-07) In June 2018, the Financial Accounting Standards Board, or FASB, issued Accounting Standards Update No. 2018-07, or ASU 2018-07, which amends the Accounting Standards Codification, or ASC, Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. The provisions of this standard specify that Topic 718 applies to all share-based payment transactions in which a grantor acquires goods or services to be used or consumed in a grantor’s own operations by issuing share-based payment awards. We adopted the provisions of ASU 2018-07 prospectively on January 1, 2019, which affected the method we used to value the phantom units we granted to our directors and consultants domiciled in the United States. In periods prior to our adoption of ASU 2018-07, we were required to revalue the outstanding phantom units granted to these individuals each reporting period. Pursuant to the requirements of ASU 2018-07 and under the provisions of ASC Topic 718, these phantom units are now valued at the grant date fair value, consistent with the method we use to value phantom units granted to employees that are domiciled in the United States. Leases (ASC 842) In February 2016, the FASB issued Accounting Standards Update No. 2016-02, or ASU 2016-02, which created ASC Topic 842 Leases, to require balance sheet recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases. The standard also expanded the disclosure requirements for lessors with respect to their leasing activities. In July 2018, the FASB issued ASU 2018-11, to provide another transition method in addition to the existing transition method, allowing entities to initially apply the new standard at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. Additionally, the FASB has issued other Accounting Standards Updates to clarify application of the guidance in the original standard and to provide practical expedients for applying the standard, all of which were effective upon adoption. The pronouncement was effective for years beginning after December 15, 2018, and early adoption is permitted. We adopted the provisions of ASC 842 on January 1, 2019. This standard requires us to recognize right-of-use assets and lease liabilities on our consolidated balance sheet for identified property that is subject to operating lease agreements for which we are considered a lessee. We elected to adopt this standard by applying the additional transition method set forth in ASU 2018-11, whereby we implement the provisions of the new standard to our existing leases by recognizing and measuring lease assets and liabilities on our balance sheet as of January 1, 2019, as well as a cumulative-effect adjustment to the opening balances of Partners’ Capital. Consequently, our reporting of leases for the prior year continues to be provided in accordance with ASC Topic 840, which was effective during that period. We elected the package of practical expedients permitted under the transition guidance within ASC 842, which, among other things, allowed us to carry forward our historical lease classification without the need to re-evaluate such classification pursuant to the provisions of ASC 842. We determine the classification of our leases as operating, financing or sales-type leases based on the criteria set forth in ASC 842 that considers whether a lease is economically similar to the purchase of a nonfinancial asset. We have adopted as our accounting policy the definition of “substantially all” of the fair value of the underlying asset to mean 90% or greater and a “major part” of the remaining economic life to mean 75% or greater in performing our classification assessment. We exclude variable lease payments that are based on performance or use from our lease classification determination. We include the exercise price of a purchase option when reasonable certainty exists that we will exercise the option. We also include termination penalties unless it is reasonably certain that we will not exercise any option to terminate the lease, and therefore will not incur the penalty. Lastly, we also include any residual value guarantees that we provided to lessors in our classification determination. Our adoption of ASC 842 required us to recognize lease assets and lease liabilities for all leases where we are the lessee and present them on our balance sheet, which did not affect our consolidated statements of income, consolidated statement of cash flows or consolidated statements of partners' capital. Upon adoption we recognized a right-of-use lease asset and corresponding liability of $17.3 million on our consolidated balance sheet. Additionally, our adoption of ASC 842 did not affect our accounting for leases where we are the lessor. Lessee Accounting We lease assets from third parties for use in our operations, which primarily include railcars, buildings, storage tanks, equipment, offices, railroad track and land. The general terms of our lease agreements require monthly payments in advance, in arrears or upon receipt, some of which include variable payments attributable to index-based rate escalations and freight associated with railcar returns. A majority of our leases do not include renewal options, or rights to early termination of the lease agreements. Additionally, our leases do not include residual value guarantees, nor do they impose any significant covenants or restrictions on us. As discussed below under Lessor Accounting, we effectively sublease all of our leased railcars to customers under terms similar to the terms of our lease agreements with the railcar manufacturing and finance companies from whom we lease the railcars. We also lease a storage tank from a third party provider of crude oil storage that we sublease to a customer of our Stroud terminal. We have elected as an accounting policy not to apply the recognition requirements of ASC 842 to short-term leases for all classes of assets underlying our leases. As a result, we recognize the lease payments we make as expense in our consolidated statements of income over the lease term, regardless of the underlying class of asset being leased. We define a short-term lease as a lease that at the commencement date has a term of 12 months or less and does not include an option to purchase the underlying asset that we are reasonably certain to exercise. We deem a contract to be a lease when the terms of the agreement indicate we have the right to control the use of an identified asset for a period of time in exchange for consideration. We establish our right to control the use of an identified asset when the contract terms set forth our right to obtain substantially all of the economic benefits from use of the identified asset, or to direct its use throughout the contract period. We consider substantially all of the economic benefits to mean 90% or more of the utility of the identified asset. We have elected to apply the portfolio approach to account for our railcar leases due to our expectation that this method would not significantly differ from an individual lease approach. Additionally, we have elected to use the practical expedient that allows us not to separate amounts of contract consideration between lease and non-lease components. Non-lease components of our agreements include maintenance of property, common area costs such as cleaning and landscape services and reimbursement of the suppliers’ insurance, taxes or administrative costs. We determine the discount rate for our leases by estimating a borrowing rate we would pay on a collateralized basis over the term of the underlying lease, based on our creditworthiness and the interest rate environment at the time we enter into the lease. We establish our credit quality by performing a synthetic credit analysis based on operational, liquidity and solvency metrics, which are weighted to produce an estimated rating. We then develop an interest rate curve for various periods of time by applying an adjustment factor to the risk free rates as established from yields on U.S. Treasury securities. We utilize this interest rate curve to establish an approximate discount rate based upon the term of the underlying lease. We determine our right-of-use assets based on the initial measurement amount of the lease liability, as discussed below, increased by any prepayments that we make to the lessor at or before the lease commencement date and any initial direct costs we may incur, reduced by any incentive amounts we may receive. We measure our lease liabilities based upon the discounted present value of the payment amounts we expect to make over the noncancellable terms of the underlying leases. We exclude variable lease payments that are based on performance or use in our measurement of the right of use assets and liabilities. We include in our measurement of the right of use assets and lease liabilities the exercise price of purchase options when reasonable certainty exists that we will exercise the option and any termination penalties when reasonable certainty exists that we will exercise an option to terminate the lease. We also include any residual value guarantees provided to lessors to the extent that we consider the likelihood we will have to pay the lessor at the end of the lease term for a deficiency to be probable. Over the lease term, we amortize the right-of-use asset and record interest expense on the lease liability recorded at commencement of the lease. Our income statement recognition of the expense is dependent on whether the lease is classified as an operating, direct financing, or sales-type lease. We recognize amortization expense and interest expense associated with operating leases as a single item of expense in our consolidated statements of income. We recognize amortization expense and interest expense associated with any direct financing and sales-type leases as separate items of expense within our consolidated statements of income. We present all leases, where we are the lessee, on our balance sheet subject to the practical expedients we have elected and capitalization limitations we have established. Lessor Accounting We effectively lease railcars and storage tanks to customers of our terminalling facilities to meet their logistical needs for the movement of crude oil to refineries and market centers. The general terms of our lease agreements require monthly payments, some of which include variable payments attributable to index-based rate escalations and freight associated with railcar returns. Under the master service agreements for the railcars we lease, we also charge a fee for the various freight monitoring, scheduling, maintenance and related services we provide to customers that lease railcars from us, representing a non-lease component that we account for separately. Our storage tank leases contain standard renewal options for periods up to 12 months following the end of the initial lease term. Additionally, our storage tank leases include charges for blending and mixing services as well as pump over charges, representing non lease components that we account for separately. Our railcar master fleet services agreements and storage tank leases do not generally include rights to early termination of the agreements, nor do they include residual value guarantees. None of the customers on our railcar master fleet services agreements and storage tank leases have options to purchase the underlying assets. As discussed above under Lessee Accounting, we effectively sublease all of our leased railcars to customers under terms similar to the terms of our lease agreements with the railcar manufacturing and finance companies from whom we lease the railcars. We also lease a storage tank from a third party provider of crude oil storage that we sublease to a customer of our Stroud terminal. We deem a contract to be a lease when the terms of the agreement indicate we have transferred to another party the right to control the use of an identified asset for a period of time in exchange for consideration. We determine that we have transferred the right to control the use of an identified asset when the contract terms set forth the rights of another party to obtain substantially all of the economic benefits from use of the identified asset, or to direct its use throughout the contract period. We consider substantially all of the economic benefits to mean 90% or more of the utility of the identified asset during the contract term. We allocate consideration in a contract between lease and non-lease components based upon the rates and terms that are specified in our agreements. We recognize revenue from fees we charge for freight services related to railcars and from fees we charge for blending, mixing and pump over charges related to our storage services pursuant to the requirements of ASC 606 as set forth in our Revenue Policy. We continue to depreciate property that we own and lease to third party customers in accordance with our standard depreciation policies. We record lease income typically on a straight-line basis over the lease term. Refer to Note 8. Leases for further discussion. 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. Pursuant to the provisions of ASU 2017-04, an entity will no longer 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. Rather, an entity will 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 cannot 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 to early adopt the provisions of this standard. Any impairment assessment we perform subsequent to our adoption of the standard could produce an impairment of goodwill in a different amount than would result under current guidance to the extent the carrying amount of a reporting unit exceeds its fair value.

NET INCOME PER LIMITED PARTNER

NET INCOME PER LIMITED PARTNER INTEREST	6 Months Ended
	Jun. 30, 2019
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: For the Three Months Ended June 30, 2019 Common Units Subordinated Units Class A (7) General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 713 $ 61 $ — $ 177 $ 951 Less: Distributable earnings (2) 9,336 801 — 338 10,475 Distributions in excess of earnings $ (8,623 ) $ (740 ) $ — $ (161 ) $ (9,524 ) Weighted average units outstanding (3) 24,410 2,093 — 461 26,964 Distributable earnings per unit (4) $ 0.38 $ 0.38 $ — Overdistributed earnings per unit (5) (0.35 ) (0.35 ) — Net income per limited partner unit (basic and diluted) (6) $ 0.03 $ 0.03 $ — (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 $161 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 $0.365 per unit, or $1.46 per unit on an annualized basis. Amounts presented for each class of units include a proportionate amount of the $471 thousand distributable to holders of the Equity classified Phantom Units pursuant to the distribution equivalent rights granted under the USD Partners LP 2014 Amended and Restated 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. (6) Our computation of net income per limited partner unit excludes the effects of 1,292,474 equity-classified phantom unit awards outstanding as they were anti-dilutive for the period presented. (7) In February 2019 , pursuant to the terms set forth in our partnership agreement, the fourth and final vesting tranche of 38,750 Class A units vested and were converted into Common units. Refer to Note 18. Partners Capital for more information. For the Three Months Ended June 30, 2018 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) $ 5,448 $ 1,040 $ 10 $ 214 $ 6,712 Less: Distributable earnings (2) 8,143 1,555 14 268 9,980 Distributions in excess of earnings $ (2,695 ) $ (515 ) $ (4 ) $ (54 ) $ (3,268 ) Weighted average units outstanding (3) 21,914 4,185 39 461 26,599 Distributable earnings per unit (4) $ 0.37 $ 0.37 $ 0.36 Overdistributed earnings per unit (5) (0.12 ) (0.12 ) (0.10 ) Net income per limited partner unit (basic and diluted) (6) $ 0.25 $ 0.25 $ 0.26 (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 $97 thousand attributed to the general partner for its incentive distribution rights. (2) Represents the distributions paid for the period based upon the quarterly distribution amount of $0.355 per unit, or $1.42 per unit on an annualized basis. Amounts presented for each class of units include a proportionate amount of the $440 thousand distributed to holders of the Equity-classified Phantom Units pursuant to the distribution equivalent rights granted under the USD Partners Amended and Restated 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. (6) Our computation of net income per limited partner unit excludes the effects of 1,240,988 equity-classified phantom unit awards outstanding as they were anti-dilutive for the period presented. For the Six Months Ended June 30, 2019 Common Units Subordinated Units Class A (7) General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 1,767 $ 162 $ — $ 341 $ 2,270 Less: Distributable earnings (2) 18,609 1,595 — 654 20,858 Distributions in excess of earnings $ (16,842 ) $ (1,433 ) $ — $ (313 ) $ (18,588 ) Weighted average units outstanding (3) 23,739 2,671 11 461 26,882 Distributable earnings per unit (4) $ 0.78 $ 0.60 $ — Overdistributed earnings per unit (5) (0.71 ) (0.54 ) — Net income per limited partner unit (basic and diluted) (6) $ 0.07 $ 0.06 $ — (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 $302 thousand attributed to the general partner for its incentive distribution rights. (2) Represents the per unit distributions paid of $0.3625 per unit for the three months ended March 31, 2019 and $0.365 per unit distributable for the three months ended June 30, 2019, representing a year-to-date distribution amount of $0.7275 per unit. Amounts presented for each class of units include a proportionate amount of the $469 thousand distributed and $471 thousand distributable to holders of the Equity classified Phantom Units pursuant to the distribution equivalent rights granted under the USD Partners LP 2014 Amended and Restated 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. (6) Our computation of net income per limited partner unit excludes the effects of 1,292,474 equity-classified phantom unit awards outstanding as they were anti-dilutive for the period presented. (7) In February 2019 , pursuant to the terms set forth in our partnership agreement, the fourth and final vesting tranche of 38,750 Class A units vested and were converted into Common units. Refer to Note 18. Partners Capital for more information. For the Six Months Ended June 30, 2018 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) $ 10,543 $ 2,330 $ 24 $ 415 $ 13,312 Less: Distributable earnings (2) 16,232 3,099 28 525 19,884 Distributions in excess of earnings $ (5,689 ) $ (769 ) $ (4 ) $ (110 ) $ (6,572 ) Weighted average units outstanding (3) 21,259 4,764 50 461 26,534 Distributable earnings per unit (4) $ 0.76 $ 0.65 $ 0.56 Overdistributed earnings per unit (5) (0.27 ) (0.16 ) (0.08 ) Net income per limited partner unit (basic and diluted) (6) $ 0.49 $ 0.49 $ 0.48 (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 $184 thousand attributed to the general partner for its incentive distribution rights. (2) Represents the distributions paid for the period based upon the quarterly distribution amount of $0.3525 per unit for the three months ended March 31, 2018 and $0.355 per unit for the three months ended June 30, 2018, representing a year-to-date distribution amount of $0.7075 per unit. Amounts presented for each class of units include a proportionate amount of the $881 thousand distributed to holders of the Equity-classified Phantom Units pursuant to the distribution equivalent rights granted under the USD Partners Amended and Restated 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. (6) Our computation of net income per limited partner unit excludes the effects of 1,240,988 equity-classified phantom unit awards outstanding as they were anti-dilutive for the period presented.

REVENUES

REVENUES	6 Months Ended
	Jun. 30, 2019
Revenue from Contract with Customer [Abstract]
REVENUES	REVENUES Disaggregated Revenues We manage our business in two reportable segments: Terminalling services and Fleet services. 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. As such, we have concluded that disaggregating revenue by reporting segments appropriately depicts how the nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factors. Refer to Note 15. Segment Reporting for our disaggregated revenues by segment. Additionally, the below tables summarize the geographic data for our revenues: Three Months Ended June 30, 2019 U.S. Canada Total (in thousands) Third party $ 8,722 $ 11,357 $ 20,079 Related party $ 2,208 $ 4,528 $ 6,736 Three Months Ended June 30, 2018 U.S. Canada Total (in thousands) Third party $ 11,471 $ 11,890 $ 23,361 Related party $ 1,603 $ 4,613 $ 6,216 Six Months Ended June 30, 2019 U.S. Canada Total (in thousands) Third party $ 17,442 $ 23,095 $ 40,537 Related party $ 4,582 $ 9,064 $ 13,646 Six Months Ended June 30, 2018 U.S. Canada Total (in thousands) Third party $ 23,168 $ 24,017 $ 47,185 Related party $ 2,814 $ 9,311 $ 12,125 Remaining Performance Obligations The transaction price allocated to the remaining performance obligations associated with our terminalling and fleet services agreements as of June 30, 2019 are as follows for the periods indicated: For the six months ending December 31, 2019 2020 2021 2022 Thereafter Total (in thousands) Terminalling Services (1) (2) $ 43,768 $ 65,548 $ 50,894 $ 42,828 $ 17,331 $ 220,369 Fleet Services 742 1,030 1,016 1,267 41 4,096 Total $ 44,510 $ 66,578 $ 51,910 $ 44,095 $ 17,372 $ 224,465 (1) The majority of our terminalling services agreements are denominated in Canadian dollars. We have converted the remaining performance obligations provided herein using the year-to-date average exchange rate of 0.7499 U.S. dollars per one Canadian dollar at June 30, 2019 . (2) Includes fixed monthly minimum commitment fees per contracts and excludes constrained variable consideration for rate-escalations associated with an index, such as the consumer price index, as well as any incremental revenue associated with volume activity above the minimum volumes set forth within the contracts. We have applied the practical expedient that allows us to exclude disclosure of performance obligations that are part of a contract that has an expected duration of one year or less . In addition, we have also applied the practical expedient that allows us not to disclose the amount of transaction price allocated to the remaining performance obligations for all reporting periods presented prior to our adoption of ASC 606. Contract Assets Our contract assets represent cumulative revenue that has been recognized in advance of billing the customer due to tiered billing provisions. In such arrangements, revenue is recognized using a blended rate based on the billing tiers of the agreement, as the services are consistently provided throughout the duration of the contractual arrangement. We have included contract assets of $342 thousand and $68 thousand as of June 30, 2019 and December 31, 2018 , respectively, in “ Other current assets ” and $171 thousand as of December 31, 2018 , in “ Other non - current assets ” on our consolidated balance sheets. Contract Liabilities Our contract liabilities consist of amounts collected in advance from customers associated with their terminalling and fleet services agreements and deferred revenues associated with make-up rights, which will be recognized as revenue when earned pursuant to the terms of our contractual arrangements. We currently recognize substantially all of the amounts we receive for minimum commitment fees as revenue when collected, since breakage associated with these make-up rights options approximates 100% based on our experience and expectations around usage of these options. We deferred $0.3 million in revenues at June 30, 2019 for estimated breakage associated with the make-up right options we granted to our customers, which we included in “ Deferred revenue ” on our consolidated balance sheets. We have included contract liabilities with third-party customers of $5.3 million and $2.9 million as of June 30, 2019 and December 31, 2018 , respectively, in “ Deferred revenue. ” We have included contract liabilities with related party customers of $1.1 million and $1.5 million as of June 30, 2019 and December 31, 2018 , respectively, in “ Deferred revenue — related party ” on our consolidated balance sheets. The following table presents the changes associated with the balance of our contract liabilities for the six months ended June 30, 2019 : December 31, 2018 Cash Additions for Customer Prepayments Revenue Recognized June 30, 2019 (in thousands) Customer prepayments $ 2,921 $ 5,299 $ (2,921 ) $ 5,299 Customer prepayments — related party (1) $ 1,475 $ 1,060 $ (1,475 ) $ 1,060 (1) Includes contract liabilities associated with customer prepayments from related parties. Refer to Note 13. Transactions with Related Parties for additional discussion of deferred revenues associated with related parties. Deferred Revenue — Fleet Leases Our deferred revenue also includes advance payments from customers of our Fleet services business, which will be recognized as Fleet leases revenue when earned pursuant to the terms of our contractual arrangements. We have likewise prepaid the rent on railcar leases that are associated with the deferred revenues of our fleet services business, which we will recognize as expense concurrently with our recognition of the associated revenue. We have included $0.4 million at June 30, 2019 and December 31, 2018 , in “ Deferred revenue — related party ” on our consolidated balance sheets associated with customer prepayments for our fleet lease agreements.

RESTRICTED CASH

RESTRICTED CASH	6 Months Ended
	Jun. 30, 2019
Cash and Cash Equivalents [Abstract]
RESTRICTED CASH	RESTRICTED CASH We include in restricted cash on our consolidated balance sheets amounts representing a cash account for which the use of funds is restricted by a facilities connection agreement among us and Gibson Energy Inc., or Gibson, that we entered into during 2014 in connection with the development of our Hardisty terminal. The collaborative arrangement is further discussed in Note 11. Collaborative Arrangement . The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within our consolidated balance sheets to the amounts shown in our consolidated statements of cash flows for the specified periods: June 30, 2019 2018 (in thousands) Cash and cash equivalents $ 7,168 $ 8,926 Restricted Cash 7,292 5,692 Total cash, cash equivalents and restricted cash $ 14,460 $ 14,618

INVENTORY

INVENTORY	6 Months Ended
	Jun. 30, 2019
Inventory Disclosure [Abstract]
INVENTORY	INVENTORY Our inventory of $2.2 million and $0.2 million at June 30, 2019 and December 31, 2018 , respectively, is comprised of crude oil we acquired as a result of buy-sell arrangements that we enter into, whereby we take title to commodities on a temporary basis. We record our inventory at cost, representing the amount we pay to purchase the crude oil, and account for it on a first-in, first-out, or FIFO, basis. The purchase price we pay for the crude oil is set forth in our buy-sell agreements and is determined from an indexed market price. The market price at which we ultimately sell the crude oil is determined based on the same indexed market price as the crude oil purchase, plus an agreed-upon rate differential. The difference between the purchase price and the selling price establishes a fixed amount we receive, on a per barrel basis, when the inventory is sold pursuant to the terms of our buy-sell arrangements, eliminating any commodity price exposure to us. Based on the terms of our buy-sell arrangements, the selling price will always be greater than the cost of our inventory. The resulting income we receive represents a fee for the terminalling services we provide our customers, which we record net in “Terminalling services” on our consolidated statement of income.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2019
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Our property and equipment is comprised of the following as of the dates indicated: June 30, 2019 December 31, 2018 Estimated Depreciable Lives (Years) (in thousands) Land $ 10,120 $ 10,004 N/A Trackage and facilities 125,636 123,080 10-30 Pipeline 16,336 16,336 20-25 Equipment 16,725 16,455 3-20 Furniture 66 64 5-10 Total property and equipment 168,883 165,939 Accumulated depreciation (34,447 ) (29,479 ) Construction in progress (1) 13,742 8,848 Property and equipment, net $ 148,178 $ 145,308 (1) 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. We had $131 thousand and $269 thousand of capitalized interest costs for the three and six months ended June 30, 2019 , respectively, and none for the same periods in 2018 . Depreciation expense associated with Property and equipment totaled $2.1 million for the three months ended June 30, 2019 and 2018 , and $3.7 million and $4.2 million for the six months ended June 30, 2019 and 2018 , respectively. Our depreciation expense for the six months ended June 30, 2019 reflects a reduction of $0.6 million to our asset retirement obligations, or ARO, due to refinement of our estimates. The ARO is associated with restoration of the property at our San Antonio facility. The ending balance of our ARO at June 30, 2019 is $0.2 million and is recorded as “ Other current liabilities ” on our consolidated balance sheets.

LEASES

LEASES	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
LEASES	LEASES We have noncancellable operating leases for railcars, buildings, storage tanks, offices, railroad tracks, and land. For the Six Months Ended June 30, 2019 Weighted-average discount rate 6.3 % Weighted average remaining lease term 3.2 years Our total lease cost consisted of the following items for the dates indicated: For the Three Months Ended June 30, 2019 For the Six Months Ended June 30, 2019 (in thousands) Operating lease cost $ 1,484 $ 2,968 Short term lease cost 52 99 Sublease income (1,337 ) (2,670 ) Total $ 199 $ 397 The maturity analysis below presents the undiscounted cash payments we expect to make each period for property that we lease from others under noncancellable operating leases as of June 30, 2019 (in thousands): 2019 $ 3,039 2020 5,269 2021 4,074 2022 3,787 2023 20 Total lease payments $ 16,189 Less: imputed interest (1,545 ) Present value of lease liabilities $ 14,644 We serve as an intermediary to assist our customers with obtaining railcars. In connection with our leasing of railcars from third parties, we simultaneously enter into lease agreements with our customers for noncancellable terms that are designed to recover our costs associated with leasing the railcars plus a fee for providing this service. In addition to these leases we also have lease income from storage tanks. For the Three Months Ended June 30, 2019 For the Six Months Ended June 30, 2019 (in thousands, except weighted average term) Lease income $ 2,314 $ 4,609 Weighted average remaining lease term 3.2 years The maturity analysis below presents the undiscounted future minimum lease payments we expect to receive from customers each period for property they lease from us under noncancellable operating leases as of June 30, 2019 (in thousands): 2019 $ 3,992 2020 6,895 2021 5,752 2022 4,459 Total $ 21,098 Refer to Note 2. Recent Accounting Pronouncements for additional discussion of our lease policies.
LEASES	LEASES We have noncancellable operating leases for railcars, buildings, storage tanks, offices, railroad tracks, and land. For the Six Months Ended June 30, 2019 Weighted-average discount rate 6.3 % Weighted average remaining lease term 3.2 years Our total lease cost consisted of the following items for the dates indicated: For the Three Months Ended June 30, 2019 For the Six Months Ended June 30, 2019 (in thousands) Operating lease cost $ 1,484 $ 2,968 Short term lease cost 52 99 Sublease income (1,337 ) (2,670 ) Total $ 199 $ 397 The maturity analysis below presents the undiscounted cash payments we expect to make each period for property that we lease from others under noncancellable operating leases as of June 30, 2019 (in thousands): 2019 $ 3,039 2020 5,269 2021 4,074 2022 3,787 2023 20 Total lease payments $ 16,189 Less: imputed interest (1,545 ) Present value of lease liabilities $ 14,644 We serve as an intermediary to assist our customers with obtaining railcars. In connection with our leasing of railcars from third parties, we simultaneously enter into lease agreements with our customers for noncancellable terms that are designed to recover our costs associated with leasing the railcars plus a fee for providing this service. In addition to these leases we also have lease income from storage tanks. For the Three Months Ended June 30, 2019 For the Six Months Ended June 30, 2019 (in thousands, except weighted average term) Lease income $ 2,314 $ 4,609 Weighted average remaining lease term 3.2 years The maturity analysis below presents the undiscounted future minimum lease payments we expect to receive from customers each period for property they lease from us under noncancellable operating leases as of June 30, 2019 (in thousands): 2019 $ 3,992 2020 6,895 2021 5,752 2022 4,459 Total $ 21,098 Refer to Note 2. Recent Accounting Pronouncements for additional discussion of our lease policies.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2019
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, 2019 December 31, 2018 (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 (45,626 ) (39,328 ) Other (38 ) (33 ) Total accumulated amortization (45,664 ) (39,361 ) Total intangible assets, net $ 80,402 $ 86,705 Amortization expense associated with intangible assets totaled $3.2 million for each of the three months ended June 30, 2019 and 2018 and $6.3 million for each of the six months ended June 30, 2019 and 2018 .

DEBT

DEBT	6 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
DEBT	DEBT In November 2018, we amended and restated our senior secured credit agreement, which we originally established at the time of our initial public offering in October 2014. We refer to the amended and restated senior secured credit agreement executed in November 2018 as the Credit Agreement and the original senior secured credit agreement as the Previous Credit Agreement. Our Credit Agreement is a $385 million revolving credit facility (subject to limits set forth therein) with Citibank, N.A., as administrative agent, and a syndicate of lenders. Our Credit Agreement amends and restates in its entirety our Previous Credit Agreement. Our Credit Agreement is a four year committed facility that initially matures on November 2, 2022. Our Credit Agreement provides us with the ability to request two one -year maturity date extensions, subject to the satisfaction of certain conditions, and allows us the option to increase the maximum amount of credit available up to a total facility size of $500 million , subject to receiving increased commitments from lenders and satisfaction of certain conditions. Our Credit Agreement and any issuances of letters of credit are available for working capital, capital expenditures, general partnership purposes and continue the indebtedness outstanding under the Previous Credit Agreement. The Credit Agreement includes an aggregate $20 million sublimit for standby letters of credit and a $20 million sublimit for swingline loans. Obligations under the Credit Agreement are guaranteed by our restricted subsidiaries (as such term is defined therein) and are secured by a first priority lien on our assets and those of our restricted subsidiaries, other than certain excluded assets. Our long-term debt balances included the following components as of the specified dates: June 30, 2019 December 31, 2018 (in thousands) Revolving Credit Facility $ 216,000 $ 209,000 Less: Deferred financing costs, net (2,763 ) (3,419 ) Total long-term debt, net $ 213,237 $ 205,581 We determined the capacity available to us under the terms of our Credit Agreement was as follows as of the specified dates: June 30, 2019 December 31, 2018 (in millions) Aggregate borrowing capacity under Credit Agreement $ 385.0 $ 385.0 Less: Revolving Credit Facility amounts outstanding 216.0 209.0 Letters of credit outstanding 0.6 0.6 Available under Credit Agreement (1) $ 168.4 $ 175.4 (1) Pursuant to the terms of our Credit Agreement, our borrowing capacity, currently, is limited to 4.5 times our trailing 12-month consolidated EBITDA, which equates to approximately $34 million of availability at June 30, 2019 . The average interest rate on our outstanding indebtedness was 4.92% and 4.86% at June 30, 2019 and December 31, 2018 , respectively, without consideration to the effect of our derivative contracts. 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, 2019 , we were in compliance with the covenants set forth in our Credit Agreement. Interest expense associated with our outstanding indebtedness was as follows for the specified periods: Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 (in thousands) Interest expense on the Credit Agreement $ 2,906 $ 2,498 $ 5,781 $ 4,768 Capitalized interest on construction in progress (131 ) — (269 ) — Amortization of deferred financing costs 207 215 657 430 Total interest expense $ 2,982 $ 2,713 $ 6,169 $ 5,198

COLLABORATIVE ARRANGEMENT

COLLABORATIVE ARRANGEMENT	6 Months Ended
	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
COLLABORATIVE ARRANGEMENT	COLLABORATIVE ARRANGEMENT We entered into a facilities connection agreement in 2014 with 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 pipeline fees of $4.9 million and $5.1 million for the three months ended June 30, 2019 and 2018 , respectively, and $10.0 million and $10.8 million for the six months ended June 30, 2019 and 2018 , respectively, which are presented as “Pipeline fees” in our consolidated statements of income.

NONCONSOLIDATED VARIABLE INTERE

NONCONSOLIDATED VARIABLE INTEREST ENTITIES	6 Months Ended
	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NONCONSOLIDATED VARIABLE INTEREST ENTITIES	NONCONSOLIDATED VARIABLE INTEREST ENTITIES We have 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. The following table summarizes the total assets and liabilities between us and the VIEs as reflected in our consolidated balance sheets at June 30, 2019 and December 31, 2018 , 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 revenue. June 30, 2019 Total assets Total liabilities Maximum exposure to loss (in thousands) Accounts receivable $ 11 $ — $ 1 Deferred revenue — 10 — $ 11 $ 10 $ 1 December 31, 2018 Total assets Total liabilities Maximum exposure to loss (in thousands) Accounts receivable $ 17 $ — $ 7 Deferred revenue — 10 — $ 17 $ 10 $ 7 We have assigned certain payment and performance obligations under the leases and master fleet service agreements for 1,483 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, 2019 , 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, 2019
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 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 at June 30, 2019 , owns 9,464,381 of our common units and all 2,092,709 of our subordinated units representing a combined 42.9% limited partner interest in us. As of June 30, 2019, a value of up to $10.0 million of these common units were pledged as collateral under USDG’s letter of credit facility. 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. USD Marketing LLC, or USDM, is a wholly-owned subsidiary of USDG organized to promote contracting for services provided by our terminals and to facilitate the marketing of customer products. 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, 2019 and 2018 were $2.2 million and $1.9 million , respectively, and for the six months ended June 30, 2019 and 2018 were $4.7 million and $3.7 million , respectively, which amounts are included in “Selling, general and administrative — related party” in our consolidated statements of income. At June 30, 2019 and December 31, 2018 , we had balances payable related to these costs of $0.3 million and $0.4 million , respectively, recorded as “Accounts payable and accrued expenses — related party” in our consolidated balance sheets. Marketing Services Agreement In connection with our purchase of the Stroud terminal, we entered into a Marketing Services Agreement with USDM effective as of May 31, 2017, whereby we granted USDM the right to market the capacity at the Stroud terminal in excess of the original capacity of our initial customer in exchange for a nominal per barrel fee. USDM is obligated to fund any related capital costs associated with increasing the throughput or efficiency of the terminal to handle additional throughput. Upon expiration of our contract with the initial Stroud customer in June 2020, the same marketing rights will apply to all throughput at the Stroud terminal 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 initial Stroud 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. Payments made under the Marketing Services Agreement during the periods presented in this report are discussed below under the heading “ Related Party Revenue and Deferred Revenue. ” Related Party Revenue and Deferred Revenue We have agreements to provide terminalling and fleet services for USDM with respect to our Hardisty terminal and terminalling services with respect to our Stroud terminal, which also 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 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 customer, the contracted term for the capacity held by USDM was extended to June 30, 2020. USDM controls approximately 25% of the available monthly capacity of the Hardisty terminal at June 30, 2019 . 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. We also entered into a Marketing Services Agreement with USDM effective as of May 31, 2017, as discussed above, in connection with our acquisition of the Stroud terminal. Pursuant to the terms of the agreement, we receive a fixed amount per barrel from USDM in exchange for marketing the additional capacity available at the Stroud terminal. We also received revenue for providing additional terminalling services at our Hardisty terminal to USDM pursuant to the terms of its existing agreements with us. Additionally, effective January 2019, we entered into a six month terminalling services agreement with USDM at our Casper terminal to maximize utilization of available terminalling and storage capacity by offering these services to customers on an uncommitted basis at current market rates. This agreement automatically renews for successive periods of six months on an evergreen basis unless otherwise canceled by either party. We include amounts received pursuant to these arrangements as revenue in the table below under “Terminalling services — related party.” Additionally, we received revenue from USDM for the lease of 200 railcars pursuant to the terms of an existing agreement with us, which is included in the table below under “Fleet leases — related party.” Our related party revenues from USD and affiliates are presented in the following table for the indicated periods: Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 (in thousands) Terminalling services — related party $ 5,525 $ 5,003 $ 11,163 $ 9,699 Fleet leases — related party 983 983 1,967 1,967 Fleet services — related party 228 228 455 455 Freight and other reimbursables — related party — 2 61 4 $ 6,736 $ 6,216 $ 13,646 $ 12,125 We had the following amounts outstanding with USD and affiliates on our consolidated balance sheets as presented below in the following table for the indicated periods: June 30, 2019 December 31, 2018 (in thousands) Accounts receivable — related party $ 1,317 $ 624 Accounts payable — related party $ 83 $ 67 Other current and non-current assets — related party (1) $ 134 $ 174 Deferred revenue— related party (2) $ 1,470 $ 1,885 (1) Represents a contract asset associated with our lease agreement with USDM. (2) Represents deferred revenues associated with our terminalling and fleet services agreements with USD and affiliates for amounts we have collected from them for their prepaid leases and prepaid minimum volume commitment fees. Cash Distributions During the six months ended June 30, 2019 , 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 its general partner interest and as the holder of our IDRs. Distribution Declaration Date Record Date Distribution Payment Date Amount Paid to USDG Amount Paid to USD Partners GP LLC (in thousands) January 31, 2019 February 11, 2019 February 19, 2019 $ 4,161 $ 285 April 26, 2019 May 7, 2019 May 15, 2019 $ 4,189 $ 308

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2019
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.

SEGMENT REPORTING

SEGMENT REPORTING	6 Months Ended
	Jun. 30, 2019
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 and unload various grades of crude oil into and from railcars, as well as fixed fees per gallon to transload ethanol from railcars, including related logistics services. We also facilitate rail-to-pipeline shipments of crude oil. Our Terminalling services segment also charges minimum monthly fees to store crude oil in tanks that are leased to our customers. The Fleet services segment provides customers with railcars and fleet services related to the transportation of liquid hydrocarbons and biofuels under multi-year, take-or-pay contracts. Corporate activities are not considered a reportable segment, but are included to present shared services and financing activities 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. Segment Adjusted EBITDA is a measure calculated in accordance with GAAP. We define Segment Adjusted EBITDA as “Net income (loss)” of each segment adjusted for depreciation and amortization, interest, income taxes, deferred revenues, foreign currency transaction gains and losses and other items which do not affect the underlying cash flows produced by our businesses. As such, we have concluded that disaggregating revenue by reporting segments appropriately depicts how the nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factors. Three Months Ended June 30, 2019 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 19,730 $ — $ — $ 19,730 Terminalling services — related party 5,525 — — 5,525 Fleet leases — related party — 983 — 983 Fleet services — 51 — 51 Fleet services — related party — 228 — 228 Freight and other reimbursables 223 75 — 298 Freight and other reimbursables — related party — — — — Total revenues 25,478 1,337 — 26,815 Operating costs Subcontracted rail services 3,699 — — 3,699 Pipeline fees 4,902 — — 4,902 Freight and other reimbursables 223 75 — 298 Operating and maintenance 1,525 985 — 2,510 Selling, general and administrative 1,597 203 3,147 4,947 Depreciation and amortization 5,283 — — 5,283 Total operating costs 17,229 1,263 3,147 21,639 Operating income (loss) 8,249 74 (3,147 ) 5,176 Interest expense — — 2,982 2,982 Loss associated with derivative instruments — — 1,074 1,074 Foreign currency transaction loss (gain) (54 ) 4 70 20 Other expense (income), net 25 — (4 ) 21 Provision for income taxes 123 5 — 128 Net income (loss) $ 8,155 $ 65 $ (7,269 ) $ 951 Three Months Ended June 30, 2018 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 22,511 $ — $ — $ 22,511 Terminalling services — related party 5,003 — — 5,003 Fleet leases — related party — 983 — 983 Fleet services — 81 — 81 Fleet services — related party — 228 — 228 Freight and other reimbursables 547 222 — 769 Freight and other reimbursables — related party 1 1 — 2 Total revenues 28,062 1,515 — 29,577 Operating costs Subcontracted rail services 3,311 — — 3,311 Pipeline fees 5,118 — — 5,118 Freight and other reimbursables 548 223 — 771 Operating maintenance 1,437 1,061 — 2,498 Selling, general and administrative 1,225 235 2,912 4,372 Depreciation and amortization 5,260 — — 5,260 Total operating costs 16,899 1,519 2,912 21,330 Operating income (loss) 11,163 (4 ) (2,912 ) 8,247 Interest expense — — 2,713 2,713 Gain associated with derivative instruments — — (386 ) (386 ) Foreign currency transaction loss (gain) 31 (3 ) 89 117 Other expense, net 1 — — 1 Provision for (benefit from) income taxes (899 ) (12 ) 1 (910 ) Net income (loss) $ 12,030 $ 11 $ (5,329 ) $ 6,712 Six Months Ended June 30, 2019 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 39,728 $ — $ — $ 39,728 Terminalling services — related party 11,163 — — 11,163 Fleet leases — related party — 1,967 — 1,967 Fleet services — 108 — 108 Fleet services — related party — 455 — 455 Freight and other reimbursables 521 180 — 701 Freight and other reimbursables — related party 7 54 — 61 Total revenues 51,419 2,764 — 54,183 Operating costs Subcontracted rail services 7,264 — — 7,264 Pipeline fees 9,963 — — 9,963 Freight and other reimbursables 528 234 — 762 Operating and maintenance 3,688 2,033 — 5,721 Selling, general and administrative 3,260 492 6,122 9,874 Depreciation and amortization 10,017 — — 10,017 Total operating costs 34,720 2,759 6,122 43,601 Operating income (loss) 16,699 5 (6,122 ) 10,582 Interest expense — — 6,169 6,169 Loss associated with derivative instruments — — 1,746 1,746 Foreign currency transaction loss (gain) (95 ) 8 289 202 Other expense (income), net 1 — (4 ) (3 ) Provision for income taxes 190 8 — 198 Net income (loss) $ 16,603 $ (11 ) $ (14,322 ) $ 2,270 Goodwill $ 33,589 $ — $ — $ 33,589 Six Months Ended June 30, 2018 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 44,516 $ — $ — $ 44,516 Terminalling services — related party 9,699 — — 9,699 Fleet leases — related party — 1,967 — 1,967 Fleet services — 425 — 425 Fleet services — related party — 455 — 455 Freight and other reimbursables 760 1,484 — 2,244 Freight and other reimbursables — related party 3 1 — 4 Total revenues 54,978 4,332 — 59,310 Operating costs Subcontracted rail services 6,373 — — 6,373 Pipeline fees 10,842 — — 10,842 Freight and other reimbursables 763 1,485 — 2,248 Operating and maintenance 2,728 2,126 — 4,854 Selling, general and administrative 2,787 560 5,849 9,196 Depreciation and amortization 10,536 — — 10,536 Total operating costs 34,029 4,171 5,849 44,049 Operating income (loss) 20,949 161 (5,849 ) 15,261 Interest expense — — 5,198 5,198 Gain associated with derivative instruments — — (1,410 ) (1,410 ) Foreign currency transaction loss (gain) 62 (7 ) (149 ) (94 ) Other expense, net 72 — — 72 Provision for (benefit from) income taxes (1,834 ) 16 1 (1,817 ) Net income (loss) $ 22,649 $ 152 $ (9,489 ) $ 13,312 Goodwill $ 33,589 $ — $ — $ 33,589 Segment Adjusted EBITDA The following tables present the computation of Segment Adjusted EBITDA for each of our segments for the periods indicated: Three Months Ended June 30, Six Months Ended June 30, Terminalling Services Segment 2019 2018 2019 2018 (in thousands) Net income $ 8,155 $ 12,030 $ 16,603 $ 22,649 Interest income (8 ) — (15 ) — Depreciation and amortization 5,283 5,260 10,017 10,536 Provision for (benefit from) income taxes 123 (899 ) 190 (1,834 ) Foreign currency transaction loss (gain) (1) (54 ) 31 (95 ) 62 Loss associated with disposal of assets 42 2 50 73 Other income (25 ) — (42 ) — Non-cash contract asset (2) (52 ) (52 ) (103 ) (103 ) Deferred revenue associated with deficiency credits (3) 213 — 213 — Segment Adjusted EBITDA $ 13,677 $ 16,372 $ 26,818 $ 31,383 (1) Represents foreign exchange transaction amounts associated with activities between our U.S. and Canadian subsidiaries. (2) Represents the change in non-cash contract assets associated with revenue recognized in advance at blended rates based on the escalation clauses in certain of our customer contracts. Refer to Note 4. Revenues — Contract Assets for more information. (3) Represents deferred revenue associated with deficiency credits that are expected to be used in the future prior to their expiration. Amounts presented are net of the corresponding prepaid Gibson pipeline fee that will be recognized as expense concurrently with the recognition of revenue. Three Months Ended June 30, Six Months Ended June 30, Fleet Services Segment 2019 2018 2019 2018 (in thousands) Net income (loss) $ 65 $ 11 $ (11 ) $ 152 Provision for (benefit from) income taxes 5 (12 ) 8 16 Foreign currency transaction loss (gain) (1) 4 (3 ) 8 (7 ) Segment Adjusted EBITDA $ 74 $ (4 ) $ 5 $ 161 (1) Represents foreign exchange transaction amounts associated with activities between our U.S. and Canadian subsidiaries.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2019
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. We have elected to classify one of our subsidiaries, USD Rail LP, as an entity taxable as a corporation for U.S. federal income tax purposes due to treasury regulations that do not permit the income of this subsidiary to meet the definition of “qualifying income” as set forth in Internal Revenue Code §7704(d). 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 on the statutory federal income tax rate of 21% , as applied to USD Rail LP’s taxable losses of $0.1 million and $0.2 million for the three months ended June 30, 2019 and 2018 , respectively, and losses of $0.2 million and $0.4 million for the six months ended June 30, 2019 and 2018 , respectively. Foreign Income Taxes Our Canadian operations are conducted through entities that are subject to Canadian federal and Alberta provincial income taxes. The Canadian federal income tax on business income is currently 15% . In June 2019, the Canadian province of Alberta enacted a tax rate decrease that will reduce the tax rate on business income from the previous rate of 12% to an ultimate rate of 8% effective for 2022. The reduction in the tax rate on business income is phased in over three years beginning with a reduction to a rate of 11% effective July 1, 2019, with further reductions of 1% in each successive year until it reaches 8% on January 1, 2022. As a result, the effective tax rate on business income on Alberta businesses for 2019 will be 11.5% , representing a blended rate of 12% from January 1, 2019 through June 30, 2019, and 11% from July 1, 2019 through December 31, 2019. We recognize income tax expense in our consolidated financial statements based upon enacted rates in effect for the periods presented. As such for the three and six months ended June 30, 2019 , income tax expense for our Canadian operations is determined based upon the combined federal and provincial income tax rate of 26.5% , representing a 15% federal income tax rate and a 11.5% provincial income tax rate. For the three and six months ended June 30, 2018 , income tax expense of our Canadian operations was determined based on the combined federal and provincial income tax rate of 27% . The combined income tax rate of 23% , representing a 15% federal income tax rate and an 8% provincial income tax rate, was used to compute the deferred income tax benefit, representing the impact of temporary differences that are expected to reverse in the future. Estimated Annual Effective Income Tax Rate The following table presents a reconciliation of our income tax based on the U.S. federal statutory income tax rate and our effective income tax rate: Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 (in thousands) Income tax expense at the U.S. federal statutory rate $ 226 21 % $ 1,219 21 % $ 518 21 % $ 2,414 21 % Amount attributable to partnership not subject to income tax (107 ) (10 )% (1,909 ) (33 )% (372 ) (15 )% (3,901 ) (34 )% Foreign income tax rate differential 40 4 % (188 ) (3 )% 63 3 % (386 ) (3 )% Other (53 ) (5 )% (52 ) — % (53 ) (2 )% (44 ) — % State income tax expense 5 1 % (16 ) — % 8 — % (6 ) — % Change in valuation allowance 17 2 % 36 — % 34 1 % 106 1 % Provision for (benefit from) income taxes $ 128 13 % $ (910 ) (15 )% $ 198 8 % $ (1,817 ) (15 )% We determined our year-to-date 2019 provision for income taxes using an estimated annual effective income tax rate of 8% on a consolidated basis for fiscal year 2019 . This rate incorporates the applicable income tax rates of the various domestic and foreign tax jurisdictions to which we are subject. Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 (in thousands) Current income tax expense (benefit): U.S. federal income tax $ — $ 4 $ — $ 4 State income tax expense (benefit) 5 (16 ) 8 (6 ) Canadian federal and provincial income taxes expense 277 350 593 723 Total current income tax expense 282 338 601 721 Deferred income tax expense (benefit): U.S. federal income tax expense — — — 16 Canadian federal and provincial income taxes benefit (154 ) (1,248 ) (403 ) (2,554 ) Total deferred income tax benefit (154 ) (1,248 ) (403 ) (2,538 ) Provision for (benefit from) income taxes $ 128 $ (910 ) $ 198 $ (1,817 ) 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, 2019 U.S. Foreign Total (in thousands) Deferred income tax assets Property and equipment $ — $ 268 $ 268 Capital loss carryforwards — 368 368 Operating loss carryforwards 217 — 217 Deferred income tax liabilities Unbilled revenue — (233 ) (233 ) Prepaid expenses (10 ) — (10 ) Property and equipment — — — Valuation allowance (207 ) (368 ) (575 ) Deferred income tax asset, net $ — $ 35 $ 35 December 31, 2018 U.S. Foreign Total (in thousands) Deferred income tax assets Capital loss carryforwards $ — $ 432 $ 432 Operating loss carryforwards 183 — 183 Deferred income tax liabilities Unbilled revenue — (336 ) (336 ) Prepaid expenses (10 ) — (10 ) Property and equipment — (24 ) (24 ) Valuation allowance (173 ) (432 ) (605 ) Deferred income tax liability, net $ — $ (360 ) $ (360 ) We had a $1.0 million and $0.9 million U.S. federal loss carryforward remaining as of June 30, 2019 and December 31, 2018 , respectively. Our U.S. federal loss carryforward was generated in 2018 and 2019 and does not expire under currently enacted tax law. Our Canadian loss carryforward was $4.4 million and $4.2 million as of June 30, 2019 and December 31, 2018 , respectively. A portion of our Canadian loss carryforward is for capital items that do not expire under currently enacted Canadian tax law, the remaining Canadian operating loss of $1.1 million will expire in 2034. We are subject to examination by the taxing authorities for the years ended December 31, 2017 , 2016 and 2015 . We did no t have any unrecognized income tax benefits or any income tax reserves for uncertain tax positions as of June 30, 2019 and December 31, 2018 . Refer to Note 20. Supplemental Cash Flow Information for information regarding amounts paid for income taxes.

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	6 Months Ended
	Jun. 30, 2019
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 from changes in foreign currency exchange rates, particularly with respect to the U.S. dollar and the Canadian dollar. In limited circumstances, we may also hold long positions in the commodities we handle on behalf of our customers, which exposes us to commodity price risk. We use derivative financial instruments, including futures, forwards, swaps, options and other financial instruments with similar characteristics, to manage the risks associated with market fluctuations in interest rates, foreign currency exchange rates and commodity prices, as well as to reduce volatility in our cash flows. We have not historically designated, nor do we expect to designate, our derivative financial instruments as hedges of the underlying risk exposure. 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. Interest Rate Derivatives We use interest rate derivative financial instruments to partially mitigate our exposure to interest rate fluctuations on our variable rate debt. Under our Credit Agreement, one-month LIBOR is used as the index rate for the interest we are charged on amounts borrowed under our Revolving Credit Facility. Effective November 2017, we entered into a five -year interest rate collar contract with a $100 million notional amount. The collar establishes a range where we will pay the counterparty if the one-month Overnight Index Swap, or OIS, rate falls below the established floor rate of 1.7% , and the counterparty will pay us if the one-month OIS rate exceeds the established ceiling rate of 2.5% . The collar settles monthly through the termination date in October 2022. No payments or receipts are exchanged on the interest rate collar contracts unless interest rates rise above or fall below the pre-determined ceiling or floor rates. Prior to February 2019, our interest rate collar contract discussed above was based on one-month LIBOR, which is being phased out by financial institutions in the United States. 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, 2019 December 31, 2018 (in thousands) Other current assets $ — $ 260 Other non-current assets — 335 Other current liabilities (135 ) — Other non-current liabilities (1,017 ) — $ (1,152 ) $ 595 We have not designated our derivative financial instruments as hedges of our interest rate 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, 2019 2018 2019 2018 (in thousands) Loss (gain) associated with derivative instruments $ 1,074 $ (386 ) $ 1,746 $ (1,410 ) 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 table presents summarized information about the fair values of our outstanding interest rate contracts for the periods indicated: At June 30, 2019 At December 31, 2018 Notional Interest Rate Parameters Fair Value Fair Value (in thousands) Collar Agreements Maturing in 2022 Ceiling $ 100,000,000 2.5 % $ 202 $ 1,238 Floor $ 100,000,000 1.7 % (1,354 ) (643 ) Total $ (1,152 ) $ 595 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, or ISDA, Master Agreement governs our financial contracts and include master netting agreements that allow the parties to our derivative contracts to elect net settlement in respect of all transactions under the agreements. The effect of the rights of offset are presented in the tables below as of the dates indicated. June 30, 2019 Current assets Non-current assets Current liabilities Non-current liabilities Total (in thousands) Fair value of derivatives — gross presentation $ 7 $ 195 $ (142 ) $ (1,212 ) $ (1,152 ) Effects of netting arrangements (7 ) (195 ) 7 195 — Fair value of derivatives — net presentation $ — $ — $ (135 ) $ (1,017 ) $ (1,152 ) December 31, 2018 Current assets Non-current assets Current liabilities Non-current liabilities Total (in thousands) Fair value of derivatives — gross presentation $ 260 $ 978 $ — $ (643 ) $ 595 Effects of netting arrangements — (643 ) — 643 — Fair value of derivatives — net presentation $ 260 $ 335 $ — $ — $ 595

PARTNERS' CAPITAL

PARTNERS' CAPITAL	6 Months Ended
	Jun. 30, 2019
Equity [Abstract]
PARTNERS' CAPITAL	PARTNERS’ CAPITAL Our common units and subordinated units represent limited partner interests in us. The holders of 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. In February 2019 , pursuant to the terms set forth in our partnership agreement, the fourth and final vesting tranche of 38,750 Class A units vested and was converted into our common units. We determined that each vested Class A unit would receive one common unit at conversion based upon our distributions paid for the four preceding quarters. As a result, the final tranche of 38,750 Class A units were converted into 38,750 common units and no Class A units remain outstanding at June 30, 2019. Our Class A units were limited partner interests in us that entitled the holders to nonforfeitable distributions that were equivalent to the distributions paid with respect to our common units (excluding any arrearages of unpaid minimum quarterly distributions from prior quarters) and, as a result, were considered participating securities. Our Class A units did not have voting rights and vested in four equal annual installments over the four years following the consummation of our initial public offering, or IPO, only if we grew our annualized distributions each year. If we did not achieve positive distribution growth in any of those years, the Class A units that would otherwise vest for that year would be forfeited. The Class A units contained a conversion feature, which, upon vesting, provided for the conversion of the Class A units into common units based on a conversion factor that was 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, 1.00 for the third vesting tranche and 1.00 for the fourth vesting tranche. Our partnership agreement provides that, while any subordinated units remain outstanding, holders of our common 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% of the subordinated units issued in conjunction with our IPO. Each 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 2019 , pursuant to the terms set forth in our partnership agreement, we converted the fourth 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 Amended and Restated 2014 Long-Term Incentive Plan, which we refer to as the A/R 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 451,959 vested during the first six months of 2019 , of which 362,743 were converted into our common units after 162,533 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 19. 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 are determined by our general partner.

UNIT BASED COMPENSATION

UNIT BASED COMPENSATION	6 Months Ended
	Jun. 30, 2019
Share-based Payment Arrangement [Abstract]
UNIT BASED COMPENSATION	UNIT BASED COMPENSATION Class A units Our Class A units vested annually over a four year period if established distribution growth target thresholds were met during each year of the four year vesting period. In February 2019 , pursuant to the terms set forth in our partnership agreement, the fourth and final vesting tranche of 38,750 Class A units vested based upon our distributions paid for the four preceding quarters and were converted on a basis of one common unit for each Class A unit. As a result, we converted 38,750 Class A units into 38,750 common units and no Class A units remain outstanding at June 30, 2019 . The following table presents the activity associated with our Class A units for the specified periods: Six Months Ended June 30, 2019 2018 Class A units outstanding at beginning of period 38,750 82,500 Vested (38,750 ) (38,750 ) Forfeited — (5,000 ) Class A units outstanding at end of period — 38,750 We recognized compensation expense in “Selling, general and administrative” with regard to our Class A units for the following amounts during the periods presented: Three Months Ended June 30, Six months ended June 30, 2019 2018 2019 2018 (in thousands) Selling, general and administrative $ — $ 104 $ 14 $ 174 For the three and six months ended June 30, 2019 and the three months ended June 30, 2018 we had no forfeitures of Class A units. For the six months ended June 30, 2018 , we had forfeitures of 5,000 Class A units. We elected to account for actual forfeitures as they occurred rather than applying an estimated forfeiture rate when determining compensation expense. Each holder of a Class A unit was 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 were forfeited were reclassified to unit based compensation expense when we determined that the Class A units were not expected to vest. We recognized no compensation expense for the three and six months ended June 30, 2019 and the three months ended June 30, 2018 , for distributions paid on Class A units that were forfeited. For the six months ended June 30, 2018 , we recognized compensation expense of $15 thousand for distributions paid on forfeited Class A units. Long-term Incentive Plan In 2019 and 2018 , the board of directors of our general partner, acting in its capacity as our general partner, approved the grant of 633,637 and 553,940 Phantom Units, respectively, to directors and employees of our general partner and its affiliates under our A/R LTIP. At June 30, 2019 , we had 1,381,649 Phantom Units remaining available for grant pursuant to the terms of our A/R LTIP. The Phantom Units are subject to all of the terms and conditions of the A/R 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 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 a closing price of one of our common units preceding the grant date, as determined by the board of directors of our general partner and 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 and an independent consultant typically vest over a one year period following the grant date. The following tables present the award activity for our Equity-classified Phantom Units: Director and Independent Consultant Phantom Units Employee Phantom Units Weighted-Average Grant Date Fair Value Per Phantom Unit Phantom Unit awards at December 31, 2018 34,611 1,130,685 $ 11.19 Granted 37,139 544,857 $ 11.37 Vested (34,611 ) (417,348 ) $ 11.00 Forfeited — (2,859 ) $ 10.94 Phantom Unit awards at June 30, 2019 37,139 1,255,335 $ 11.34 Director and Independent Consultant Phantom Units Employee Phantom Units Weighted-Average Grant Date Fair Value Per Phantom Unit Phantom Unit awards at December 31, 2017 24,999 1,111,849 $ 10.90 Granted 34,611 487,839 $ 11.54 Vested (24,999 ) (336,571 ) $ 10.86 Forfeited — (56,740 ) $ 11.07 Phantom Unit awards at June 30, 2018 34,611 1,206,377 $ 11.18 The following tables present the award activity for our Liability-classified Phantom Units: Director and Independent Consultant Phantom Units Employee Phantom Units Weighted-Average Grant Date Fair Value Per Phantom Unit Phantom Unit awards at December 31, 2018 11,348 29,265 $ 11.31 Granted 12,177 39,464 $ 11.37 Vested (11,348 ) — $ 11.55 Phantom Unit awards at June 30, 2019 12,177 68,729 $ 11.32 Director and Independent Consultant Phantom Units Employee Phantom Units Weighted-Average Grant Date Fair Value Per Phantom Unit Phantom Unit awards at December 31, 2017 8,333 27,794 $ 11.29 Granted 11,348 20,142 $ 11.55 Vested (8,333 ) — $ 12.80 Phantom Unit awards at June 30, 2018 11,348 47,936 $ 12.13 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 consultants, independent directors and 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. For the three months ended June 30, 2019 and 2018 , we recognized $1.6 million and $1.5 million , respectively, and $3.0 million and $2.7 million for the six months ended June 30, 2019 and 2018 , respectively, of compensation expense associated with outstanding Phantom Units. As of June 30, 2019 , we have unrecognized compensation expense associated with our outstanding Phantom Units totaling $13.3 million , which we expect to recognize over a weighted average period of 2.74 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 we granted to them under the Award Agreements as follows: Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 (in thousands) Equity-classified Phantom Units (1) $ 469 $ 441 $ 887 $ 829 Liability-classified Phantom Units 29 21 44 34 Total $ 498 $ 462 $ 931 $ 863 (1) We reclassified $39 thousand for the three months ended June 30, 2018 and $7 thousand and $84 thousand for the six months ended June 30, 2019 and 2018 , respectively, to unit based compensation expense for DERs paid in relation to Phantom Units that have been forfeited. We had no forfeitures for the three months ended June 30, 2019 .

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	6 Months Ended
	Jun. 30, 2019
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, 2019 2018 (in thousands) Cash paid for income taxes $ 607 $ 449 Cash paid for interest $ 5,815 $ 4,821 Cash paid for operating leases (1) $ 3,058 $ — (1) Our adoption of ASC 842 was as of January 1, 2019. There is no comparable disclosure for the prior year under ASC 840. 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, 2019 2018 (in thousands) Loss associated with disposal of assets $ 50 $ 73 Amortization of deferred financing costs 657 430 $ 707 $ 503 Non-cash activities During the six months ended June 30, 2019 , we had capital expenditures of $2.3 million for which payment had not been made included in accounts payable and accrued expenses. We recorded $17.3 million of right-of-use lease assets and the associated liabilities on our consolidated balance sheet as of January 1, 2019, representing non-cash activities resulting from our adoption and implementation of ASC 842, Leases. See Note 2. Recent Accounting Pronouncements and Note 8. Leases for further discussion.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Distribution to Partners On July 24, 2019 , the board of directors of USD Partners GP LLC, acting in its capacity as our general partner, declared a quarterly cash distribution payable of $0.365 per unit, or $1.46 per unit on an annualized basis, for the three months ended June 30, 2019 . The distribution represents an increase of $0.0025 per unit, or 0.7% over the prior quarter distribution per unit, and is 27.0% over our minimum quarterly distribution per unit. The distribution will be paid on August 14, 2019 , to unitholders of record at the close of business on August 6, 2019 . The distribution will include payment of $5.5 million to our public common unitholders, an aggregate of $4.2 million to USDG as a holder of our common units and the sole owner of our subordinated units and $329 thousand to USD Partners GP LLC for its general partner interest and as holder of the IDRs.

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 30, 2019
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, 2019 , our results of operations for the three and six months ended June 30, 2019 and 2018 , and our cash flows for the six months ended June 30, 2019 and 2018 . We derived our consolidated balance sheet as of December 31, 2018 from the audited consolidated financial statements included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2018 . Our results of operations for three and six months ended June 30, 2019 and 2018 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, changes in the fair market value of our derivative instruments 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, 2018 .
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.
Recently adopted accounting pronouncements and recent accounting pronouncements not yet adopted	Recently Adopted Accounting Pronouncements Accounting for Nonemployee Unit based Compensation (ASU 2018-07) In June 2018, the Financial Accounting Standards Board, or FASB, issued Accounting Standards Update No. 2018-07, or ASU 2018-07, which amends the Accounting Standards Codification, or ASC, Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. The provisions of this standard specify that Topic 718 applies to all share-based payment transactions in which a grantor acquires goods or services to be used or consumed in a grantor’s own operations by issuing share-based payment awards. We adopted the provisions of ASU 2018-07 prospectively on January 1, 2019, which affected the method we used to value the phantom units we granted to our directors and consultants domiciled in the United States. In periods prior to our adoption of ASU 2018-07, we were required to revalue the outstanding phantom units granted to these individuals each reporting period. Pursuant to the requirements of ASU 2018-07 and under the provisions of ASC Topic 718, these phantom units are now valued at the grant date fair value, consistent with the method we use to value phantom units granted to employees that are domiciled in the United States. Leases (ASC 842) In February 2016, the FASB issued Accounting Standards Update No. 2016-02, or ASU 2016-02, which created ASC Topic 842 Leases, to require balance sheet recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases. The standard also expanded the disclosure requirements for lessors with respect to their leasing activities. In July 2018, the FASB issued ASU 2018-11, to provide another transition method in addition to the existing transition method, allowing entities to initially apply the new standard at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. Additionally, the FASB has issued other Accounting Standards Updates to clarify application of the guidance in the original standard and to provide practical expedients for applying the standard, all of which were effective upon adoption. The pronouncement was effective for years beginning after December 15, 2018, and early adoption is permitted. We adopted the provisions of ASC 842 on January 1, 2019. This standard requires us to recognize right-of-use assets and lease liabilities on our consolidated balance sheet for identified property that is subject to operating lease agreements for which we are considered a lessee. We elected to adopt this standard by applying the additional transition method set forth in ASU 2018-11, whereby we implement the provisions of the new standard to our existing leases by recognizing and measuring lease assets and liabilities on our balance sheet as of January 1, 2019, as well as a cumulative-effect adjustment to the opening balances of Partners’ Capital. Consequently, our reporting of leases for the prior year continues to be provided in accordance with ASC Topic 840, which was effective during that period. We elected the package of practical expedients permitted under the transition guidance within ASC 842, which, among other things, allowed us to carry forward our historical lease classification without the need to re-evaluate such classification pursuant to the provisions of ASC 842. We determine the classification of our leases as operating, financing or sales-type leases based on the criteria set forth in ASC 842 that considers whether a lease is economically similar to the purchase of a nonfinancial asset. We have adopted as our accounting policy the definition of “substantially all” of the fair value of the underlying asset to mean 90% or greater and a “major part” of the remaining economic life to mean 75% or greater in performing our classification assessment. We exclude variable lease payments that are based on performance or use from our lease classification determination. We include the exercise price of a purchase option when reasonable certainty exists that we will exercise the option. We also include termination penalties unless it is reasonably certain that we will not exercise any option to terminate the lease, and therefore will not incur the penalty. Lastly, we also include any residual value guarantees that we provided to lessors in our classification determination. Our adoption of ASC 842 required us to recognize lease assets and lease liabilities for all leases where we are the lessee and present them on our balance sheet, which did not affect our consolidated statements of income, consolidated statement of cash flows or consolidated statements of partners' capital. Upon adoption we recognized a right-of-use lease asset and corresponding liability of $17.3 million on our consolidated balance sheet. Additionally, our adoption of ASC 842 did not affect our accounting for leases where we are the lessor. Lessee Accounting We lease assets from third parties for use in our operations, which primarily include railcars, buildings, storage tanks, equipment, offices, railroad track and land. The general terms of our lease agreements require monthly payments in advance, in arrears or upon receipt, some of which include variable payments attributable to index-based rate escalations and freight associated with railcar returns. A majority of our leases do not include renewal options, or rights to early termination of the lease agreements. Additionally, our leases do not include residual value guarantees, nor do they impose any significant covenants or restrictions on us. As discussed below under Lessor Accounting, we effectively sublease all of our leased railcars to customers under terms similar to the terms of our lease agreements with the railcar manufacturing and finance companies from whom we lease the railcars. We also lease a storage tank from a third party provider of crude oil storage that we sublease to a customer of our Stroud terminal. We have elected as an accounting policy not to apply the recognition requirements of ASC 842 to short-term leases for all classes of assets underlying our leases. As a result, we recognize the lease payments we make as expense in our consolidated statements of income over the lease term, regardless of the underlying class of asset being leased. We define a short-term lease as a lease that at the commencement date has a term of 12 months or less and does not include an option to purchase the underlying asset that we are reasonably certain to exercise. We deem a contract to be a lease when the terms of the agreement indicate we have the right to control the use of an identified asset for a period of time in exchange for consideration. We establish our right to control the use of an identified asset when the contract terms set forth our right to obtain substantially all of the economic benefits from use of the identified asset, or to direct its use throughout the contract period. We consider substantially all of the economic benefits to mean 90% or more of the utility of the identified asset. We have elected to apply the portfolio approach to account for our railcar leases due to our expectation that this method would not significantly differ from an individual lease approach. Additionally, we have elected to use the practical expedient that allows us not to separate amounts of contract consideration between lease and non-lease components. Non-lease components of our agreements include maintenance of property, common area costs such as cleaning and landscape services and reimbursement of the suppliers’ insurance, taxes or administrative costs. We determine the discount rate for our leases by estimating a borrowing rate we would pay on a collateralized basis over the term of the underlying lease, based on our creditworthiness and the interest rate environment at the time we enter into the lease. We establish our credit quality by performing a synthetic credit analysis based on operational, liquidity and solvency metrics, which are weighted to produce an estimated rating. We then develop an interest rate curve for various periods of time by applying an adjustment factor to the risk free rates as established from yields on U.S. Treasury securities. We utilize this interest rate curve to establish an approximate discount rate based upon the term of the underlying lease. We determine our right-of-use assets based on the initial measurement amount of the lease liability, as discussed below, increased by any prepayments that we make to the lessor at or before the lease commencement date and any initial direct costs we may incur, reduced by any incentive amounts we may receive. We measure our lease liabilities based upon the discounted present value of the payment amounts we expect to make over the noncancellable terms of the underlying leases. We exclude variable lease payments that are based on performance or use in our measurement of the right of use assets and liabilities. We include in our measurement of the right of use assets and lease liabilities the exercise price of purchase options when reasonable certainty exists that we will exercise the option and any termination penalties when reasonable certainty exists that we will exercise an option to terminate the lease. We also include any residual value guarantees provided to lessors to the extent that we consider the likelihood we will have to pay the lessor at the end of the lease term for a deficiency to be probable. Over the lease term, we amortize the right-of-use asset and record interest expense on the lease liability recorded at commencement of the lease. Our income statement recognition of the expense is dependent on whether the lease is classified as an operating, direct financing, or sales-type lease. We recognize amortization expense and interest expense associated with operating leases as a single item of expense in our consolidated statements of income. We recognize amortization expense and interest expense associated with any direct financing and sales-type leases as separate items of expense within our consolidated statements of income. We present all leases, where we are the lessee, on our balance sheet subject to the practical expedients we have elected and capitalization limitations we have established. Lessor Accounting We effectively lease railcars and storage tanks to customers of our terminalling facilities to meet their logistical needs for the movement of crude oil to refineries and market centers. The general terms of our lease agreements require monthly payments, some of which include variable payments attributable to index-based rate escalations and freight associated with railcar returns. Under the master service agreements for the railcars we lease, we also charge a fee for the various freight monitoring, scheduling, maintenance and related services we provide to customers that lease railcars from us, representing a non-lease component that we account for separately. Our storage tank leases contain standard renewal options for periods up to 12 months following the end of the initial lease term. Additionally, our storage tank leases include charges for blending and mixing services as well as pump over charges, representing non lease components that we account for separately. Our railcar master fleet services agreements and storage tank leases do not generally include rights to early termination of the agreements, nor do they include residual value guarantees. None of the customers on our railcar master fleet services agreements and storage tank leases have options to purchase the underlying assets. As discussed above under Lessee Accounting, we effectively sublease all of our leased railcars to customers under terms similar to the terms of our lease agreements with the railcar manufacturing and finance companies from whom we lease the railcars. We also lease a storage tank from a third party provider of crude oil storage that we sublease to a customer of our Stroud terminal. We deem a contract to be a lease when the terms of the agreement indicate we have transferred to another party the right to control the use of an identified asset for a period of time in exchange for consideration. We determine that we have transferred the right to control the use of an identified asset when the contract terms set forth the rights of another party to obtain substantially all of the economic benefits from use of the identified asset, or to direct its use throughout the contract period. We consider substantially all of the economic benefits to mean 90% or more of the utility of the identified asset during the contract term. We allocate consideration in a contract between lease and non-lease components based upon the rates and terms that are specified in our agreements. We recognize revenue from fees we charge for freight services related to railcars and from fees we charge for blending, mixing and pump over charges related to our storage services pursuant to the requirements of ASC 606 as set forth in our Revenue Policy. We continue to depreciate property that we own and lease to third party customers in accordance with our standard depreciation policies. We record lease income typically on a straight-line basis over the lease term. Refer to Note 8. Leases for further discussion. 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. Pursuant to the provisions of ASU 2017-04, an entity will no longer 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. Rather, an entity will 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 cannot 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 to early adopt the provisions of this standard. Any impairment assessment we perform subsequent to our adoption of the standard could produce an impairment of goodwill in a different amount than would result under current guidance to the extent the carrying amount of a reporting unit exceeds its fair value.

NET INCOME PER LIMITED PARTNE_2

NET INCOME PER LIMITED PARTNER INTEREST (Tables)	6 Months Ended
	Jun. 30, 2019
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: For the Three Months Ended June 30, 2019 Common Units Subordinated Units Class A (7) General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 713 $ 61 $ — $ 177 $ 951 Less: Distributable earnings (2) 9,336 801 — 338 10,475 Distributions in excess of earnings $ (8,623 ) $ (740 ) $ — $ (161 ) $ (9,524 ) Weighted average units outstanding (3) 24,410 2,093 — 461 26,964 Distributable earnings per unit (4) $ 0.38 $ 0.38 $ — Overdistributed earnings per unit (5) (0.35 ) (0.35 ) — Net income per limited partner unit (basic and diluted) (6) $ 0.03 $ 0.03 $ — (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 $161 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 $0.365 per unit, or $1.46 per unit on an annualized basis. Amounts presented for each class of units include a proportionate amount of the $471 thousand distributable to holders of the Equity classified Phantom Units pursuant to the distribution equivalent rights granted under the USD Partners LP 2014 Amended and Restated 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. (6) Our computation of net income per limited partner unit excludes the effects of 1,292,474 equity-classified phantom unit awards outstanding as they were anti-dilutive for the period presented. (7) In February 2019 , pursuant to the terms set forth in our partnership agreement, the fourth and final vesting tranche of 38,750 Class A units vested and were converted into Common units. Refer to Note 18. Partners Capital for more information. For the Three Months Ended June 30, 2018 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) $ 5,448 $ 1,040 $ 10 $ 214 $ 6,712 Less: Distributable earnings (2) 8,143 1,555 14 268 9,980 Distributions in excess of earnings $ (2,695 ) $ (515 ) $ (4 ) $ (54 ) $ (3,268 ) Weighted average units outstanding (3) 21,914 4,185 39 461 26,599 Distributable earnings per unit (4) $ 0.37 $ 0.37 $ 0.36 Overdistributed earnings per unit (5) (0.12 ) (0.12 ) (0.10 ) Net income per limited partner unit (basic and diluted) (6) $ 0.25 $ 0.25 $ 0.26 (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 $97 thousand attributed to the general partner for its incentive distribution rights. (2) Represents the distributions paid for the period based upon the quarterly distribution amount of $0.355 per unit, or $1.42 per unit on an annualized basis. Amounts presented for each class of units include a proportionate amount of the $440 thousand distributed to holders of the Equity-classified Phantom Units pursuant to the distribution equivalent rights granted under the USD Partners Amended and Restated 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. (6) Our computation of net income per limited partner unit excludes the effects of 1,240,988 equity-classified phantom unit awards outstanding as they were anti-dilutive for the period presented. For the Six Months Ended June 30, 2019 Common Units Subordinated Units Class A (7) General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 1,767 $ 162 $ — $ 341 $ 2,270 Less: Distributable earnings (2) 18,609 1,595 — 654 20,858 Distributions in excess of earnings $ (16,842 ) $ (1,433 ) $ — $ (313 ) $ (18,588 ) Weighted average units outstanding (3) 23,739 2,671 11 461 26,882 Distributable earnings per unit (4) $ 0.78 $ 0.60 $ — Overdistributed earnings per unit (5) (0.71 ) (0.54 ) — Net income per limited partner unit (basic and diluted) (6) $ 0.07 $ 0.06 $ — (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 $302 thousand attributed to the general partner for its incentive distribution rights. (2) Represents the per unit distributions paid of $0.3625 per unit for the three months ended March 31, 2019 and $0.365 per unit distributable for the three months ended June 30, 2019, representing a year-to-date distribution amount of $0.7275 per unit. Amounts presented for each class of units include a proportionate amount of the $469 thousand distributed and $471 thousand distributable to holders of the Equity classified Phantom Units pursuant to the distribution equivalent rights granted under the USD Partners LP 2014 Amended and Restated 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. (6) Our computation of net income per limited partner unit excludes the effects of 1,292,474 equity-classified phantom unit awards outstanding as they were anti-dilutive for the period presented. (7) In February 2019 , pursuant to the terms set forth in our partnership agreement, the fourth and final vesting tranche of 38,750 Class A units vested and were converted into Common units. Refer to Note 18. Partners Capital for more information. For the Six Months Ended June 30, 2018 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) $ 10,543 $ 2,330 $ 24 $ 415 $ 13,312 Less: Distributable earnings (2) 16,232 3,099 28 525 19,884 Distributions in excess of earnings $ (5,689 ) $ (769 ) $ (4 ) $ (110 ) $ (6,572 ) Weighted average units outstanding (3) 21,259 4,764 50 461 26,534 Distributable earnings per unit (4) $ 0.76 $ 0.65 $ 0.56 Overdistributed earnings per unit (5) (0.27 ) (0.16 ) (0.08 ) Net income per limited partner unit (basic and diluted) (6) $ 0.49 $ 0.49 $ 0.48 (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 $184 thousand attributed to the general partner for its incentive distribution rights. (2) Represents the distributions paid for the period based upon the quarterly distribution amount of $0.3525 per unit for the three months ended March 31, 2018 and $0.355 per unit for the three months ended June 30, 2018, representing a year-to-date distribution amount of $0.7075 per unit. Amounts presented for each class of units include a proportionate amount of the $881 thousand distributed to holders of the Equity-classified Phantom Units pursuant to the distribution equivalent rights granted under the USD Partners Amended and Restated 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. (6) Our computation of net income per limited partner unit excludes the effects of 1,240,988 equity-classified phantom unit awards outstanding as they were anti-dilutive for the period presented.

REVENUES (Tables)

REVENUES (Tables)	6 Months Ended
	Jun. 30, 2019
Revenue from Contract with Customer [Abstract]
Schedule of disaggregation of revenues	Additionally, the below tables summarize the geographic data for our revenues: Three Months Ended June 30, 2019 U.S. Canada Total (in thousands) Third party $ 8,722 $ 11,357 $ 20,079 Related party $ 2,208 $ 4,528 $ 6,736 Three Months Ended June 30, 2018 U.S. Canada Total (in thousands) Third party $ 11,471 $ 11,890 $ 23,361 Related party $ 1,603 $ 4,613 $ 6,216 Six Months Ended June 30, 2019 U.S. Canada Total (in thousands) Third party $ 17,442 $ 23,095 $ 40,537 Related party $ 4,582 $ 9,064 $ 13,646 Six Months Ended June 30, 2018 U.S. Canada Total (in thousands) Third party $ 23,168 $ 24,017 $ 47,185 Related party $ 2,814 $ 9,311 $ 12,125
Schedule of remaining performance obligations	The transaction price allocated to the remaining performance obligations associated with our terminalling and fleet services agreements as of June 30, 2019 are as follows for the periods indicated: For the six months ending December 31, 2019 2020 2021 2022 Thereafter Total (in thousands) Terminalling Services (1) (2) $ 43,768 $ 65,548 $ 50,894 $ 42,828 $ 17,331 $ 220,369 Fleet Services 742 1,030 1,016 1,267 41 4,096 Total $ 44,510 $ 66,578 $ 51,910 $ 44,095 $ 17,372 $ 224,465 (1) The majority of our terminalling services agreements are denominated in Canadian dollars. We have converted the remaining performance obligations provided herein using the year-to-date average exchange rate of 0.7499 U.S. dollars per one Canadian dollar at June 30, 2019 . (2) Includes fixed monthly minimum commitment fees per contracts and excludes constrained variable consideration for rate-escalations associated with an index, such as the consumer price index, as well as any incremental revenue associated with volume activity above the minimum volumes set forth within the contracts.
Schedule of changes of balance of contract liabilities	The following table presents the changes associated with the balance of our contract liabilities for the six months ended June 30, 2019 : December 31, 2018 Cash Additions for Customer Prepayments Revenue Recognized June 30, 2019 (in thousands) Customer prepayments $ 2,921 $ 5,299 $ (2,921 ) $ 5,299 Customer prepayments — related party (1) $ 1,475 $ 1,060 $ (1,475 ) $ 1,060 (1) Includes contract liabilities associated with customer prepayments from related parties. Refer to Note 13. Transactions with Related Parties for additional discussion of deferred revenues associated with related parties.

RESTRICTED CASH (Tables)

RESTRICTED CASH (Tables)	6 Months Ended
	Jun. 30, 2019
Cash and Cash Equivalents [Abstract]
Restrictions on cash and cash equivalents	The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within our consolidated balance sheets to the amounts shown in our consolidated statements of cash flows for the specified periods: June 30, 2019 2018 (in thousands) Cash and cash equivalents $ 7,168 $ 8,926 Restricted Cash 7,292 5,692 Total cash, cash equivalents and restricted cash $ 14,460 $ 14,618
Schedule of cash and cash equivalents	The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within our consolidated balance sheets to the amounts shown in our consolidated statements of cash flows for the specified periods: June 30, 2019 2018 (in thousands) Cash and cash equivalents $ 7,168 $ 8,926 Restricted Cash 7,292 5,692 Total cash, cash equivalents and restricted cash $ 14,460 $ 14,618

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2019
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Our property and equipment is comprised of the following as of the dates indicated: June 30, 2019 December 31, 2018 Estimated Depreciable Lives (Years) (in thousands) Land $ 10,120 $ 10,004 N/A Trackage and facilities 125,636 123,080 10-30 Pipeline 16,336 16,336 20-25 Equipment 16,725 16,455 3-20 Furniture 66 64 5-10 Total property and equipment 168,883 165,939 Accumulated depreciation (34,447 ) (29,479 ) Construction in progress (1) 13,742 8,848 Property and equipment, net $ 148,178 $ 145,308 (1) 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. We had $131 thousand and $269 thousand of capitalized interest costs for the three and six months ended June 30, 2019 , respectively, and none for the same periods in 2018 .

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
Summary of lease cost	We have noncancellable operating leases for railcars, buildings, storage tanks, offices, railroad tracks, and land. For the Six Months Ended June 30, 2019 Weighted-average discount rate 6.3 % Weighted average remaining lease term 3.2 years Our total lease cost consisted of the following items for the dates indicated: For the Three Months Ended June 30, 2019 For the Six Months Ended June 30, 2019 (in thousands) Operating lease cost $ 1,484 $ 2,968 Short term lease cost 52 99 Sublease income (1,337 ) (2,670 ) Total $ 199 $ 397
Future minimum rental commitments under noncancelable operating leases	The maturity analysis below presents the undiscounted cash payments we expect to make each period for property that we lease from others under noncancellable operating leases as of June 30, 2019 (in thousands): 2019 $ 3,039 2020 5,269 2021 4,074 2022 3,787 2023 20 Total lease payments $ 16,189 Less: imputed interest (1,545 ) Present value of lease liabilities $ 14,644
Schedule of lease income	For the Three Months Ended June 30, 2019 For the Six Months Ended June 30, 2019 (in thousands, except weighted average term) Lease income $ 2,314 $ 4,609 Weighted average remaining lease term 3.2 years
Schedule of operating lease income to be received	The maturity analysis below presents the undiscounted future minimum lease payments we expect to receive from customers each period for property they lease from us under noncancellable operating leases as of June 30, 2019 (in thousands): 2019 $ 3,992 2020 6,895 2021 5,752 2022 4,459 Total $ 21,098

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of identifiable 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, 2019 December 31, 2018 (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 (45,626 ) (39,328 ) Other (38 ) (33 ) Total accumulated amortization (45,664 ) (39,361 ) Total intangible assets, net $ 80,402 $ 86,705

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
Schedule of long-term debt	Our long-term debt balances included the following components as of the specified dates: June 30, 2019 December 31, 2018 (in thousands) Revolving Credit Facility $ 216,000 $ 209,000 Less: Deferred financing costs, net (2,763 ) (3,419 ) Total long-term debt, net $ 213,237 $ 205,581
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, 2019 December 31, 2018 (in millions) Aggregate borrowing capacity under Credit Agreement $ 385.0 $ 385.0 Less: Revolving Credit Facility amounts outstanding 216.0 209.0 Letters of credit outstanding 0.6 0.6 Available under Credit Agreement (1) $ 168.4 $ 175.4 (1) Pursuant to the terms of our Credit Agreement, our borrowing capacity, currently, is limited to 4.5 times our trailing 12-month consolidated EBITDA, which equates to approximately $34 million of availability at June 30, 2019 .
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, 2019 2018 2019 2018 (in thousands) Interest expense on the Credit Agreement $ 2,906 $ 2,498 $ 5,781 $ 4,768 Capitalized interest on construction in progress (131 ) — (269 ) — Amortization of deferred financing costs 207 215 657 430 Total interest expense $ 2,982 $ 2,713 $ 6,169 $ 5,198

NONCONSOLIDATED VARIABLE INTE_2

NONCONSOLIDATED VARIABLE INTEREST ENTITIES (Tables)	6 Months Ended
	Jun. 30, 2019
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, 2019 and December 31, 2018 , 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 revenue. June 30, 2019 Total assets Total liabilities Maximum exposure to loss (in thousands) Accounts receivable $ 11 $ — $ 1 Deferred revenue — 10 — $ 11 $ 10 $ 1 December 31, 2018 Total assets Total liabilities Maximum exposure to loss (in thousands) Accounts receivable $ 17 $ — $ 7 Deferred revenue — 10 — $ 17 $ 10 $ 7

TRANSACTIONS WITH RELATED PAR_2

TRANSACTIONS WITH RELATED PARTIES (Tables)	6 Months Ended
	Jun. 30, 2019
Related Party Transactions [Abstract]
Schedule of deferred revenue, current portion - related party	Our related party revenues from USD and affiliates are presented in the following table for the indicated periods: Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 (in thousands) Terminalling services — related party $ 5,525 $ 5,003 $ 11,163 $ 9,699 Fleet leases — related party 983 983 1,967 1,967 Fleet services — related party 228 228 455 455 Freight and other reimbursables — related party — 2 61 4 $ 6,736 $ 6,216 $ 13,646 $ 12,125 We had the following amounts outstanding with USD and affiliates on our consolidated balance sheets as presented below in the following table for the indicated periods: June 30, 2019 December 31, 2018 (in thousands) Accounts receivable — related party $ 1,317 $ 624 Accounts payable — related party $ 83 $ 67 Other current and non-current assets — related party (1) $ 134 $ 174 Deferred revenue— related party (2) $ 1,470 $ 1,885 (1) Represents a contract asset associated with our lease agreement with USDM. (2) Represents deferred revenues associated with our terminalling and fleet services agreements with USD and affiliates for amounts we have collected from them for their prepaid leases and prepaid minimum volume commitment fees.
Distributions made to general and limited partner, by distribution	During the six months ended June 30, 2019 , 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 its general partner interest and as the holder of our IDRs. Distribution Declaration Date Record Date Distribution Payment Date Amount Paid to USDG Amount Paid to USD Partners GP LLC (in thousands) January 31, 2019 February 11, 2019 February 19, 2019 $ 4,161 $ 285 April 26, 2019 May 7, 2019 May 15, 2019 $ 4,189 $ 308

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	6 Months Ended
	Jun. 30, 2019
Segment Reporting [Abstract]
Summary of reportable segment data for continuing operations	Three Months Ended June 30, 2019 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 19,730 $ — $ — $ 19,730 Terminalling services — related party 5,525 — — 5,525 Fleet leases — related party — 983 — 983 Fleet services — 51 — 51 Fleet services — related party — 228 — 228 Freight and other reimbursables 223 75 — 298 Freight and other reimbursables — related party — — — — Total revenues 25,478 1,337 — 26,815 Operating costs Subcontracted rail services 3,699 — — 3,699 Pipeline fees 4,902 — — 4,902 Freight and other reimbursables 223 75 — 298 Operating and maintenance 1,525 985 — 2,510 Selling, general and administrative 1,597 203 3,147 4,947 Depreciation and amortization 5,283 — — 5,283 Total operating costs 17,229 1,263 3,147 21,639 Operating income (loss) 8,249 74 (3,147 ) 5,176 Interest expense — — 2,982 2,982 Loss associated with derivative instruments — — 1,074 1,074 Foreign currency transaction loss (gain) (54 ) 4 70 20 Other expense (income), net 25 — (4 ) 21 Provision for income taxes 123 5 — 128 Net income (loss) $ 8,155 $ 65 $ (7,269 ) $ 951 Three Months Ended June 30, 2018 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 22,511 $ — $ — $ 22,511 Terminalling services — related party 5,003 — — 5,003 Fleet leases — related party — 983 — 983 Fleet services — 81 — 81 Fleet services — related party — 228 — 228 Freight and other reimbursables 547 222 — 769 Freight and other reimbursables — related party 1 1 — 2 Total revenues 28,062 1,515 — 29,577 Operating costs Subcontracted rail services 3,311 — — 3,311 Pipeline fees 5,118 — — 5,118 Freight and other reimbursables 548 223 — 771 Operating maintenance 1,437 1,061 — 2,498 Selling, general and administrative 1,225 235 2,912 4,372 Depreciation and amortization 5,260 — — 5,260 Total operating costs 16,899 1,519 2,912 21,330 Operating income (loss) 11,163 (4 ) (2,912 ) 8,247 Interest expense — — 2,713 2,713 Gain associated with derivative instruments — — (386 ) (386 ) Foreign currency transaction loss (gain) 31 (3 ) 89 117 Other expense, net 1 — — 1 Provision for (benefit from) income taxes (899 ) (12 ) 1 (910 ) Net income (loss) $ 12,030 $ 11 $ (5,329 ) $ 6,712 Six Months Ended June 30, 2019 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 39,728 $ — $ — $ 39,728 Terminalling services — related party 11,163 — — 11,163 Fleet leases — related party — 1,967 — 1,967 Fleet services — 108 — 108 Fleet services — related party — 455 — 455 Freight and other reimbursables 521 180 — 701 Freight and other reimbursables — related party 7 54 — 61 Total revenues 51,419 2,764 — 54,183 Operating costs Subcontracted rail services 7,264 — — 7,264 Pipeline fees 9,963 — — 9,963 Freight and other reimbursables 528 234 — 762 Operating and maintenance 3,688 2,033 — 5,721 Selling, general and administrative 3,260 492 6,122 9,874 Depreciation and amortization 10,017 — — 10,017 Total operating costs 34,720 2,759 6,122 43,601 Operating income (loss) 16,699 5 (6,122 ) 10,582 Interest expense — — 6,169 6,169 Loss associated with derivative instruments — — 1,746 1,746 Foreign currency transaction loss (gain) (95 ) 8 289 202 Other expense (income), net 1 — (4 ) (3 ) Provision for income taxes 190 8 — 198 Net income (loss) $ 16,603 $ (11 ) $ (14,322 ) $ 2,270 Goodwill $ 33,589 $ — $ — $ 33,589 Six Months Ended June 30, 2018 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 44,516 $ — $ — $ 44,516 Terminalling services — related party 9,699 — — 9,699 Fleet leases — related party — 1,967 — 1,967 Fleet services — 425 — 425 Fleet services — related party — 455 — 455 Freight and other reimbursables 760 1,484 — 2,244 Freight and other reimbursables — related party 3 1 — 4 Total revenues 54,978 4,332 — 59,310 Operating costs Subcontracted rail services 6,373 — — 6,373 Pipeline fees 10,842 — — 10,842 Freight and other reimbursables 763 1,485 — 2,248 Operating and maintenance 2,728 2,126 — 4,854 Selling, general and administrative 2,787 560 5,849 9,196 Depreciation and amortization 10,536 — — 10,536 Total operating costs 34,029 4,171 5,849 44,049 Operating income (loss) 20,949 161 (5,849 ) 15,261 Interest expense — — 5,198 5,198 Gain associated with derivative instruments — — (1,410 ) (1,410 ) Foreign currency transaction loss (gain) 62 (7 ) (149 ) (94 ) Other expense, net 72 — — 72 Provision for (benefit from) income taxes (1,834 ) 16 1 (1,817 ) Net income (loss) $ 22,649 $ 152 $ (9,489 ) $ 13,312 Goodwill $ 33,589 $ — $ — $ 33,589
Reconciliation of adjusted EBITDA to loss from continuing operations	The following tables present the computation of Segment Adjusted EBITDA for each of our segments for the periods indicated: Three Months Ended June 30, Six Months Ended June 30, Terminalling Services Segment 2019 2018 2019 2018 (in thousands) Net income $ 8,155 $ 12,030 $ 16,603 $ 22,649 Interest income (8 ) — (15 ) — Depreciation and amortization 5,283 5,260 10,017 10,536 Provision for (benefit from) income taxes 123 (899 ) 190 (1,834 ) Foreign currency transaction loss (gain) (1) (54 ) 31 (95 ) 62 Loss associated with disposal of assets 42 2 50 73 Other income (25 ) — (42 ) — Non-cash contract asset (2) (52 ) (52 ) (103 ) (103 ) Deferred revenue associated with deficiency credits (3) 213 — 213 — Segment Adjusted EBITDA $ 13,677 $ 16,372 $ 26,818 $ 31,383 (1) Represents foreign exchange transaction amounts associated with activities between our U.S. and Canadian subsidiaries. (2) Represents the change in non-cash contract assets associated with revenue recognized in advance at blended rates based on the escalation clauses in certain of our customer contracts. Refer to Note 4. Revenues — Contract Assets for more information. (3) Represents deferred revenue associated with deficiency credits that are expected to be used in the future prior to their expiration. Amounts presented are net of the corresponding prepaid Gibson pipeline fee that will be recognized as expense concurrently with the recognition of revenue. Three Months Ended June 30, Six Months Ended June 30, Fleet Services Segment 2019 2018 2019 2018 (in thousands) Net income (loss) $ 65 $ 11 $ (11 ) $ 152 Provision for (benefit from) income taxes 5 (12 ) 8 16 Foreign currency transaction loss (gain) (1) 4 (3 ) 8 (7 ) Segment Adjusted EBITDA $ 74 $ (4 ) $ 5 $ 161 (1) Represents foreign exchange transaction amounts associated with activities between our U.S. and Canadian subsidiaries.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Schedule of effective income tax rate reconciliation	The following table presents a reconciliation of our income tax based on the U.S. federal statutory income tax rate and our effective income tax rate: Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 (in thousands) Income tax expense at the U.S. federal statutory rate $ 226 21 % $ 1,219 21 % $ 518 21 % $ 2,414 21 % Amount attributable to partnership not subject to income tax (107 ) (10 )% (1,909 ) (33 )% (372 ) (15 )% (3,901 ) (34 )% Foreign income tax rate differential 40 4 % (188 ) (3 )% 63 3 % (386 ) (3 )% Other (53 ) (5 )% (52 ) — % (53 ) (2 )% (44 ) — % State income tax expense 5 1 % (16 ) — % 8 — % (6 ) — % Change in valuation allowance 17 2 % 36 — % 34 1 % 106 1 % Provision for (benefit from) income taxes $ 128 13 % $ (910 ) (15 )% $ 198 8 % $ (1,817 ) (15 )%
Schedule of components of income tax expense (benefit)	We determined our year-to-date 2019 provision for income taxes using an estimated annual effective income tax rate of 8% on a consolidated basis for fiscal year 2019 . This rate incorporates the applicable income tax rates of the various domestic and foreign tax jurisdictions to which we are subject. Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 (in thousands) Current income tax expense (benefit): U.S. federal income tax $ — $ 4 $ — $ 4 State income tax expense (benefit) 5 (16 ) 8 (6 ) Canadian federal and provincial income taxes expense 277 350 593 723 Total current income tax expense 282 338 601 721 Deferred income tax expense (benefit): U.S. federal income tax expense — — — 16 Canadian federal and provincial income taxes benefit (154 ) (1,248 ) (403 ) (2,554 ) Total deferred income tax benefit (154 ) (1,248 ) (403 ) (2,538 ) Provision for (benefit from) income taxes $ 128 $ (910 ) $ 198 $ (1,817 )
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, 2019 U.S. Foreign Total (in thousands) Deferred income tax assets Property and equipment $ — $ 268 $ 268 Capital loss carryforwards — 368 368 Operating loss carryforwards 217 — 217 Deferred income tax liabilities Unbilled revenue — (233 ) (233 ) Prepaid expenses (10 ) — (10 ) Property and equipment — — — Valuation allowance (207 ) (368 ) (575 ) Deferred income tax asset, net $ — $ 35 $ 35 December 31, 2018 U.S. Foreign Total (in thousands) Deferred income tax assets Capital loss carryforwards $ — $ 432 $ 432 Operating loss carryforwards 183 — 183 Deferred income tax liabilities Unbilled revenue — (336 ) (336 ) Prepaid expenses (10 ) — (10 ) Property and equipment — (24 ) (24 ) Valuation allowance (173 ) (432 ) (605 ) Deferred income tax liability, net $ — $ (360 ) $ (360 )

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	6 Months Ended
	Jun. 30, 2019
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, 2019 December 31, 2018 (in thousands) Other current assets $ — $ 260 Other non-current assets — 335 Other current liabilities (135 ) — Other non-current liabilities (1,017 ) — $ (1,152 ) $ 595
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, 2019 2018 2019 2018 (in thousands) Loss (gain) associated with derivative instruments $ 1,074 $ (386 ) $ 1,746 $ (1,410 )
Schedule of derivative instruments	The following table presents summarized information about the fair values of our outstanding interest rate contracts for the periods indicated: At June 30, 2019 At December 31, 2018 Notional Interest Rate Parameters Fair Value Fair Value (in thousands) Collar Agreements Maturing in 2022 Ceiling $ 100,000,000 2.5 % $ 202 $ 1,238 Floor $ 100,000,000 1.7 % (1,354 ) (643 ) Total $ (1,152 ) $ 595
Offsetting assets	The effect of the rights of offset are presented in the tables below as of the dates indicated. June 30, 2019 Current assets Non-current assets Current liabilities Non-current liabilities Total (in thousands) Fair value of derivatives — gross presentation $ 7 $ 195 $ (142 ) $ (1,212 ) $ (1,152 ) Effects of netting arrangements (7 ) (195 ) 7 195 — Fair value of derivatives — net presentation $ — $ — $ (135 ) $ (1,017 ) $ (1,152 ) December 31, 2018 Current assets Non-current assets Current liabilities Non-current liabilities Total (in thousands) Fair value of derivatives — gross presentation $ 260 $ 978 $ — $ (643 ) $ 595 Effects of netting arrangements — (643 ) — 643 — Fair value of derivatives — net presentation $ 260 $ 335 $ — $ — $ 595
Offsetting liabilities	The effect of the rights of offset are presented in the tables below as of the dates indicated. June 30, 2019 Current assets Non-current assets Current liabilities Non-current liabilities Total (in thousands) Fair value of derivatives — gross presentation $ 7 $ 195 $ (142 ) $ (1,212 ) $ (1,152 ) Effects of netting arrangements (7 ) (195 ) 7 195 — Fair value of derivatives — net presentation $ — $ — $ (135 ) $ (1,017 ) $ (1,152 ) December 31, 2018 Current assets Non-current assets Current liabilities Non-current liabilities Total (in thousands) Fair value of derivatives — gross presentation $ 260 $ 978 $ — $ (643 ) $ 595 Effects of netting arrangements — (643 ) — 643 — Fair value of derivatives — net presentation $ 260 $ 335 $ — $ — $ 595

UNIT BASED COMPENSATION (Tables

UNIT BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of selling general and administrative expense	We recognized compensation expense in “Selling, general and administrative” with regard to our Class A units for the following amounts during the periods presented: Three Months Ended June 30, Six months ended June 30, 2019 2018 2019 2018 (in thousands) Selling, general and administrative $ — $ 104 $ 14 $ 174
Schedule of share-based compensation, activity	The following tables present the award activity for our Equity-classified Phantom Units: Director and Independent Consultant Phantom Units Employee Phantom Units Weighted-Average Grant Date Fair Value Per Phantom Unit Phantom Unit awards at December 31, 2018 34,611 1,130,685 $ 11.19 Granted 37,139 544,857 $ 11.37 Vested (34,611 ) (417,348 ) $ 11.00 Forfeited — (2,859 ) $ 10.94 Phantom Unit awards at June 30, 2019 37,139 1,255,335 $ 11.34 Director and Independent Consultant Phantom Units Employee Phantom Units Weighted-Average Grant Date Fair Value Per Phantom Unit Phantom Unit awards at December 31, 2017 24,999 1,111,849 $ 10.90 Granted 34,611 487,839 $ 11.54 Vested (24,999 ) (336,571 ) $ 10.86 Forfeited — (56,740 ) $ 11.07 Phantom Unit awards at June 30, 2018 34,611 1,206,377 $ 11.18 The following tables present the award activity for our Liability-classified Phantom Units: Director and Independent Consultant Phantom Units Employee Phantom Units Weighted-Average Grant Date Fair Value Per Phantom Unit Phantom Unit awards at December 31, 2018 11,348 29,265 $ 11.31 Granted 12,177 39,464 $ 11.37 Vested (11,348 ) — $ 11.55 Phantom Unit awards at June 30, 2019 12,177 68,729 $ 11.32 Director and Independent Consultant Phantom Units Employee Phantom Units Weighted-Average Grant Date Fair Value Per Phantom Unit Phantom Unit awards at December 31, 2017 8,333 27,794 $ 11.29 Granted 11,348 20,142 $ 11.55 Vested (8,333 ) — $ 12.80 Phantom Unit awards at June 30, 2018 11,348 47,936 $ 12.13
Schedule of phantom units granted	We made payments to holders of the Phantom Units pursuant to the associated DERs we granted to them under the Award Agreements as follows: Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 (in thousands) Equity-classified Phantom Units (1) $ 469 $ 441 $ 887 $ 829 Liability-classified Phantom Units 29 21 44 34 Total $ 498 $ 462 $ 931 $ 863 (1) We reclassified $39 thousand for the three months ended June 30, 2018 and $7 thousand and $84 thousand for the six months ended June 30, 2019 and 2018 , respectively, to unit based compensation expense for DERs paid in relation to Phantom Units that have been forfeited. We had no forfeitures for the three months ended June 30, 2019 .
Class A Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of class A units outstanding	The following table presents the activity associated with our Class A units for the specified periods: Six Months Ended June 30, 2019 2018 Class A units outstanding at beginning of period 38,750 82,500 Vested (38,750 ) (38,750 ) Forfeited — (5,000 ) Class A units outstanding at end of period — 38,750

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2019
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, 2019 2018 (in thousands) Cash paid for income taxes $ 607 $ 449 Cash paid for interest $ 5,815 $ 4,821 Cash paid for operating leases (1) $ 3,058 $ — (1) Our adoption of ASC 842 was as of January 1, 2019. There is no comparable disclosure for the prior year under ASC 840. 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, 2019 2018 (in thousands) Loss associated with disposal of assets $ 50 $ 73 Amortization of deferred financing costs 657 430 $ 707 $ 503

RECENT ACCOUNTING PROUNOUNCEM_2

RECENT ACCOUNTING PROUNOUNCEMENTS (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease right-of-use assets	$ 14,342
Present value of lease liabilities	$ 14,644	$ 17,300
ASU 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease right-of-use assets		17,300
Present value of lease liabilities		$ 17,300

NET INCOME PER LIMITED PARTNE_3

NET INCOME PER LIMITED PARTNER INTEREST - Schedule of Distribution Method to Limited and General Partners (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
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%
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%
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%
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%
Thereafter
Distribution Made to Limited Partner [Line Items]
Percentage Distributed to Limited Partners			50.00%
Percentage distributed to general partner (including IDRs)			50.00%
General Partner
Distribution Made to Limited Partner [Line Items]
Partners' Capital Account, Distributions	$ 316	$ 257	$ 608	$ 501
General Partner | USD Partners GP LLC
Distribution Made to Limited Partner [Line Items]
General partner interest (as percent)			2.00%
Maximum | Minimum Quarterly Distribution
Distribution Made to Limited Partner [Line Items]
Distribution made to partner, distributions paid, per unit			$ 0.2875
Maximum | First Target Distribution
Distribution Made to Limited Partner [Line Items]
Distribution made to partner, distributions paid, per unit			0.330625
Maximum | Second Target Distribution
Distribution Made to Limited Partner [Line Items]
Distribution made to partner, distributions paid, per unit			0.359375
Maximum | Third Target Distribution
Distribution Made to Limited Partner [Line Items]
Distribution made to partner, distributions paid, per unit			0.431250
Minimum | First Target Distribution
Distribution Made to Limited Partner [Line Items]
Distribution made to partner, distributions paid, per unit			0.2875
Minimum | Second Target Distribution
Distribution Made to Limited Partner [Line Items]
Distribution made to partner, distributions paid, per unit			0.330625
Minimum | Third Target Distribution
Distribution Made to Limited Partner [Line Items]
Distribution made to partner, distributions paid, per unit			0.359375
Minimum | Thereafter
Distribution Made to Limited Partner [Line Items]
Distribution made to partner, distributions paid, per unit			$ 0.431250

NET INCOME PER LIMITED PARTNE_4

NET INCOME PER LIMITED PARTNER INTEREST - Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended				6 Months Ended
	Feb. 28, 2019	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018
Limited Partners' Capital Account [Line Items]
Net income attributable to general and limited partner interests in USD Partners LP		$ 951		$ 6,712		$ 2,270	$ 13,312
Less: Distributable earnings		10,475		9,980		20,858	19,884
Distributions in excess of earnings		$ (9,524)		$ (3,268)		$ (18,588)	$ (6,572)
Weighted average units outstanding (in shares)		26,964,000		26,599,000		26,882,000	26,534,000
Partners share targeted year-to-date distribution amount (USD per share)		$ 0.365	$ 0.3625	$ 0.355	$ 0.3525	$ 0.7275	$ 0.7075
Partners' annual distribution amount per share (USD per share)						$ 1.46	$ 1.42
Antidilutive securities excluded from computation of earnings per share, amount (in shares)						1,292,474	1,240,988
Phantom Share Units (PSUs)
Limited Partners' Capital Account [Line Items]
Equity-classified phantom units		$ 471					$ 881
Distributable amount		$ 469		$ 440		$ 469	$ 440
Common Units
Limited Partners' Capital Account [Line Items]
Weighted average units outstanding (in shares)		24,410,000		21,914,000		23,739,000	21,259,000
Subordinated Units
Limited Partners' Capital Account [Line Items]
Weighted average units outstanding (in shares)		2,093,000		4,185,000		2,671,000	4,764,000
Limited Partner | Common Units
Limited Partners' Capital Account [Line Items]
Net income attributable to general and limited partner interests in USD Partners LP		$ 713		$ 5,448		$ 1,767	$ 10,543
Less: Distributable earnings		9,336		8,143		18,609	16,232
Distributions in excess of earnings		$ (8,623)		$ (2,695)		$ (16,842)	$ (5,689)
Weighted average units outstanding (in shares)		24,410,000		21,914,000		23,739,000	21,259,000
Distributable earnings per unit (USD per share)		$ 0.38		$ 0.37		$ 0.78	$ 0.76
Overdistributed earnings per unit (USD per share)		(0.35)		(0.12)		(0.71)	(0.27)
Net income per limited partner unit (basic and diluted) (USD per share)		$ 0.03		$ 0.25		$ 0.07	$ 0.49
Equity-classified phantom units		$ 9,272		$ 8,089		$ 17,527	$ 15,215
Limited Partner | Subordinated Units
Limited Partners' Capital Account [Line Items]
Net income attributable to general and limited partner interests in USD Partners LP		61		1,040		162	2,330
Less: Distributable earnings		801		1,555		1,595	3,099
Distributions in excess of earnings		$ (740)		$ (515)		$ (1,433)	$ (769)
Distributable earnings per unit (USD per share)		$ 0.38		$ 0.37		$ 0.60	$ 0.65
Overdistributed earnings per unit (USD per share)		(0.35)		(0.12)		(0.54)	(0.16)
Net income per limited partner unit (basic and diluted) (USD per share)		$ 0.03		$ 0.25		$ 0.06	$ 0.49
Equity-classified phantom units		$ 796		$ 1,544		$ 2,368	$ 3,835
Limited Partner | Class A Units
Limited Partners' Capital Account [Line Items]
Net income attributable to general and limited partner interests in USD Partners LP		0		10		0	24
Less: Distributable earnings		0		14		0	28
Distributions in excess of earnings		$ 0		$ (4)		$ 0	$ (4)
Weighted average units outstanding (in shares)		0		39,000		11,000	50,000
Distributable earnings per unit (USD per share)		$ 0		$ 0.36		$ 0	$ 0.56
Overdistributed earnings per unit (USD per share)		0		(0.10)		0	(0.08)
Net income per limited partner unit (basic and diluted) (USD per share)		$ 0		$ 0.26		$ 0	$ 0.48
Equity-classified phantom units		$ 0		$ 14		$ 14	$ 42
Vested (in shares)	38,750					38,750	38,750
General Partner
Limited Partners' Capital Account [Line Items]
Net income attributable to general and limited partner interests in USD Partners LP		177		214		$ 341	$ 415
Less: Distributable earnings		338		268		654	525
Distributions in excess of earnings		$ (161)		$ (54)		$ (313)	$ (110)
Weighted average units outstanding (in shares)		461,000		461,000		461,000	461,000
Equity-classified phantom units		$ 316		$ 257		$ 608	$ 501
General Partner | Incentive Distribution Rights
Limited Partners' Capital Account [Line Items]
Equity-classified phantom units		$ 161		$ 97		$ 302	$ 184

REVENUES (Details)

REVENUES (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2019USD ($)segment$ / $	Dec. 31, 2018USD ($)
Disaggregation of Revenue [Line Items]
Foreign Currency Exchange Rate, Translation | $ / $	0.7499
Number of reportable segments | segment	2
Contract duration	one year or less
Contract with customer asset	$ 342	$ 68
Contract with customer, asset		171
Deferred revenue	5,299	2,921
Deferred revenue	5,299	2,921
Estimated Breakage Associated with the Make-upright options [Member]
Disaggregation of Revenue [Line Items]
Deferred revenue	300
Related party
Disaggregation of Revenue [Line Items]
Deferred revenue	1,060	1,475
Related party | Fleet leases
Disaggregation of Revenue [Line Items]
Deferred revenue	$ 400	$ 400

REVENUES - Schedule of Geograph

REVENUES - Schedule of Geographic Data of Revenues (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Disaggregation of Revenue [Line Items]
Revenues	$ 20,079	$ 23,361	$ 40,537	$ 47,185
U.S.
Disaggregation of Revenue [Line Items]
Revenues	8,722	11,471	17,442	23,168
Canada
Disaggregation of Revenue [Line Items]
Revenues	11,357	11,890	23,095	24,017
Related party
Disaggregation of Revenue [Line Items]
Revenues	6,736	6,216	13,646	12,125
Related party | U.S.
Disaggregation of Revenue [Line Items]
Revenues	2,208	1,603	4,582	2,814
Related party | Canada
Disaggregation of Revenue [Line Items]
Revenues	$ 4,528	$ 4,613	$ 9,064	$ 9,311

REVENUES - Schedule of Remainin

REVENUES - Schedule of Remaining Performance Obligation (Details) $ in Thousands	Jun. 30, 2019USD ($)$ / $
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Exchange Rate (USD per CAD) | $ / $	0.7499
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 44,510
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	66,578
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	51,910
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	44,095
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	17,372
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: (nil)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	224,465
Terminalling services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	43,768
Terminalling services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	65,548
Terminalling services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	50,894
Terminalling services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	42,828
Terminalling services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	17,331
Terminalling services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: (nil)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	220,369
Fleet services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	742
Fleet services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	1,030
Fleet services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	1,016
Fleet services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	1,267
Fleet services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	41
Fleet services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: (nil)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 4,096

REVENUES - Schedule of Change i

REVENUES - Schedule of Change in Customer Liability (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2019USD ($)
Change In Contract With Customer Liability [Roll Forward]
December 31, 2018	$ 2,921
Cash Additions for Customer Prepayments	5,299
Revenue Recognized	(2,921)
June 30, 2019	5,299
Customer prepayments - related party
Change In Contract With Customer Liability [Roll Forward]
December 31, 2018	1,475
Cash Additions for Customer Prepayments	1,060
Revenue Recognized	(1,475)
June 30, 2019	$ 1,060

RESTRICTED CASH (Details)

RESTRICTED CASH (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018	Jun. 30, 2018	Dec. 31, 2017
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	$ 7,168	$ 6,439	$ 8,926
Restricted Cash	7,292	5,944	5,692
Total cash, cash equivalents and restricted cash	$ 14,460	$ 12,383	$ 14,618	$ 13,788

INVENTORY (Details)

INVENTORY (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Inventory	$ 2,239	$ 241

PROPERTY AND EQUIPMENT - Schedu

PROPERTY AND EQUIPMENT - Schedule of Property and Equipment (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 168,883,000		$ 168,883,000		$ 165,939,000
Accumulated depreciation	(34,447,000)		(34,447,000)		(29,479,000)
Construction in progress	13,742,000		13,742,000		8,848,000
Property and equipment, net	148,178,000		148,178,000		145,308,000
Capitalized interest	131,000	$ 0	269,000	$ 0
Land
Property, Plant and Equipment [Line Items]
Total property and equipment	10,120,000		10,120,000		10,004,000
Trackage and facilities
Property, Plant and Equipment [Line Items]
Total property and equipment	125,636,000		$ 125,636,000		123,080,000
Trackage and facilities | Minimum
Property, Plant and Equipment [Line Items]
Property plant and equipment, useful life			10 years
Trackage and facilities | Maximum
Property, Plant and Equipment [Line Items]
Property plant and equipment, useful life			30 years
Pipeline
Property, Plant and Equipment [Line Items]
Total property and equipment	16,336,000		$ 16,336,000		16,336,000
Pipeline | Minimum
Property, Plant and Equipment [Line Items]
Property plant and equipment, useful life			20 years
Pipeline | Maximum
Property, Plant and Equipment [Line Items]
Property plant and equipment, useful life			25 years
Equipment
Property, Plant and Equipment [Line Items]
Total property and equipment	16,725,000		$ 16,725,000		16,455,000
Equipment | Minimum
Property, Plant and Equipment [Line Items]
Property plant and equipment, useful life			3 years
Equipment | Maximum
Property, Plant and Equipment [Line Items]
Property plant and equipment, useful life			20 years
Furniture
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 66,000		$ 66,000		$ 64,000
Furniture | Minimum
Property, Plant and Equipment [Line Items]
Property plant and equipment, useful life			5 years
Furniture | Maximum
Property, Plant and Equipment [Line Items]
Property plant and equipment, useful life			10 years

PROPERTY AND EQUIPMENT - Narrat

PROPERTY AND EQUIPMENT - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Property, Plant and Equipment [Abstract]
Depreciation and amortization	$ 2.1	$ 2.1	$ 3.7	$ 4.2
Revision of estimated cash flows related to asset retirement obligation			0.6
ARO	$ 0.2		$ 0.2

LEASES - Lease Cost (Details)

LEASES - Lease Cost (Details) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2019USD ($)	Jun. 30, 2019USD ($)
Leases [Abstract]
Weighted average discount rate, percent	6.30%	6.30%
Weighted average remaining lease term	3 years 1 month 26 days	3 years 1 month 26 days
Operating lease cost	$ 1,484	$ 2,968
Short term lease cost	52	99
Sublease income	(1,337)	(2,670)
Total	$ 199	$ 397

LEASES - Future payments (Detai

LEASES - Future payments (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019
Leases [Abstract]
2019	$ 3,039
2020	5,269
2021	4,074
2022	3,787
2023	20
Present value of lease liabilities	16,189
Less: imputed interest	(1,545)
Present value of lease liabilities	$ 14,644	$ 17,300

LEASES - Lease Income Informati

LEASES - Lease Income Information (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019
Leases [Abstract]
Lease income	$ 2,314	$ 4,609
Weighted average remaining lease term		3 years 2 months 5 days

LEASES - Future Lease Income (D

LEASES - Future Lease Income (Details) $ in Thousands	Jun. 30, 2019USD ($)
Leases [Abstract]
2019	$ 3,992
2020	6,895
2021	5,752
2022	4,459
Total	$ 21,098

INTANGIBLE ASSETS - Intangible

INTANGIBLE ASSETS - Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Carrying amount:
Total carrying amount	$ 126,066	$ 126,066
Accumulated amortization:
Total accumulated amortization	(45,664)	(39,361)
Total intangible assets, net	80,402	86,705
Customer service agreements
Carrying amount:
Total carrying amount	125,960	125,960
Accumulated amortization:
Total accumulated amortization	(45,626)	(39,328)
Other
Carrying amount:
Total carrying amount	106	106
Accumulated amortization:
Total accumulated amortization	$ (38)	$ (33)

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 3.2	$ 3.2	$ 6.3	$ 6.3

DEBT - Narrative (Details)

DEBT - Narrative (Details) - Credit Facility - Secured Debt	6 Months Ended	12 Months Ended
	Jun. 30, 2019USD ($)matuirty_date_extension	Dec. 31, 2018USD ($)
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 385,000,000	$ 385,000,000
Term of agreement	4 years
Number of maturity date extensions | matuirty_date_extension	2
Period of extension of maturity date	1 year
Revolving Credit Facility
Line of Credit Facility [Line Items]
Line of credit facility, accordion feature, higher borrowing capacity option	$ 500,000,000
Average interest rate	4.92%	4.86%
Commitment fee percentage	0.50%
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

DEBT - Schedule of Long-term De

DEBT - Schedule of Long-term Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Total long-term debt, net	$ 213,237	$ 205,581
Secured Debt | Credit Facility
Debt Instrument [Line Items]
Less: Deferred financing costs, net	(2,763)	(3,419)
Revolving Credit Facility | Secured Debt | Credit Facility
Debt Instrument [Line Items]
Revolving Credit Facility	$ 216,000	$ 209,000

DEBT - Schedule of Line of Cred

DEBT - Schedule of Line of Credit Facilities (Details) - Secured Debt - Credit Facility	6 Months Ended
	Jun. 30, 2019USD ($)	Dec. 31, 2018USD ($)
Line of Credit Facility [Line Items]
Aggregate borrowing capacity under Credit Agreement	$ 385,000,000	$ 385,000,000
Available under credit agreement	$ 168,400,000	175,400,000
Borrowing capacity limit multiple of EBITDA	4.5
EBITDA multiple cap	$ 34,000,000
Revolving Credit Facility
Line of Credit Facility [Line Items]
Long-term line of credit	216,000,000	209,000,000
Letters of Credit
Line of Credit Facility [Line Items]
Long-term line of credit	$ 600,000	$ 600,000

DEBT - Schedule of Interest Exp

DEBT - Schedule of Interest Expense, Net (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Debt Disclosure [Abstract]
Interest expense on the Credit Agreement	$ 2,906,000	$ 2,498,000	$ 5,781,000	$ 4,768,000
Capitalized interest on construction in progress	(131,000)	0	(269,000)	0
Amortization of deferred financing costs	207,000	215,000	657,000	430,000
Total interest expense	$ 2,982,000	$ 2,713,000	$ 6,169,000	$ 5,198,000

COLLABORATIVE ARRANGEMENT (Deta

COLLABORATIVE ARRANGEMENT (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Pipeline fees
Disaggregation of Revenue [Line Items]
Operating costs	$ 4,902	$ 5,118	$ 9,963	$ 10,842

NONCONSOLIDATED VARIABLE INTE_3

NONCONSOLIDATED VARIABLE INTEREST ENTITIES (Details) - Variable Interest Entity, Not Primary Beneficiary $ in Thousands	Jun. 30, 2019USD ($)railcar	Dec. 31, 2018USD ($)
Variable Interest Entity [Line Items]
Total assets	$ 11	$ 17
Total liabilities	10	10
Maximum exposure to loss	$ 1	7
Number of railcars with payment and performance obligations | railcar	1,483
Accounts receivable
Variable Interest Entity [Line Items]
Total assets	$ 11	17
Total liabilities	0	0
Maximum exposure to loss	1	7
Deferred revenue
Variable Interest Entity [Line Items]
Total assets	0	0
Total liabilities	10	10
Maximum exposure to loss	$ 0	$ 0

TRANSACTIONS WITH RELATED PAR_3

TRANSACTIONS WITH RELATED PARTIES - Narrative (Details) $ in Thousands	Jun. 30, 2019USD ($)shares	Jan. 31, 2019railcar	Jun. 30, 2019USD ($)shares	Jun. 30, 2018USD ($)shares	Jun. 30, 2019USD ($)shares	Jun. 30, 2018USD ($)shares	Mar. 31, 2019shares	Dec. 31, 2018USD ($)shares	Mar. 31, 2018shares	Dec. 31, 2017shares
Related Party Transaction [Line Items]
Selling, general and administrative costs | $			$ 2,722	$ 2,455	$ 5,199	$ 5,449
Accounts payable and accrued expenses — related party | $	$ 418		418		418			$ 460
Stroud Terminal
Related Party Transaction [Line Items]
Percentage of control of terminal capacity	25.00%
USDM | Marketing Services Agreement | Subsidiaries
Related Party Transaction [Line Items]
Agreement term		6 months
Automatic renewal period		6 months
Number of railcars leased | railcar		200
USDG | Omnibus Agreement | Limited Partner
Related Party Transaction [Line Items]
Selling, general and administrative costs | $			2,200	$ 1,900	4,700	$ 3,700
Accounts payable and accrued expenses — related party | $	$ 300		$ 300		$ 300			$ 400
USDG | Limited Partner
Related Party Transaction [Line Items]
Limited partner interest, percentage					42.90%
USD Partners GP LLC | General Partner
Related Party Transaction [Line Items]
General partner interest (as percent)					1.70%
General Partner
Related Party Transaction [Line Items]
Partners' capital account (in units)	461,136		461,136	461,136	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)	461,136		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)	24,410,226		24,410,226	21,914,224	24,410,226	21,914,224	24,408,073	21,916,024	21,914,224	19,537,971
Common Units | Limited Partner | USDG
Related Party Transaction [Line Items]
Partners' capital account (in units)	9,464,381		9,464,381		9,464,381
Units pledged as collateral (in units)	10,000,000		10,000,000		10,000,000
Subordinated Units | Limited Partner
Related Party Transaction [Line Items]
Partners' capital account (in units)	2,092,709		2,092,709	4,185,418	2,092,709	4,185,418	2,092,709	4,185,418	4,185,418	6,278,127
Subordinated Units | Limited Partner | USDG
Related Party Transaction [Line Items]
Partners' capital account (in units)	2,092,709		2,092,709		2,092,709

TRANSACTIONS WITH RELATED PAR_4

TRANSACTIONS WITH RELATED PARTIES - Schedule of Deferred Revenue, Current Portion - Related Party (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Related Party Transaction [Line Items]
Accounts receivable — related party	$ 1,317		$ 1,317		$ 624
Lease revenues | Terminalling and Fleets Services Agreements
Related Party Transaction [Line Items]
Other current and non-current assets — related party	134		134		174
Customer prepayments, current position | Terminalling and Fleets Services Agreements
Related Party Transaction [Line Items]
Deferred revenue— related party	1,470		1,470		1,885
USD Marketing | Related party
Related Party Transaction [Line Items]
Related party	6,736	$ 6,216	13,646	$ 12,125
USD Marketing | Terminalling services — related party | Related party
Related Party Transaction [Line Items]
Related party	5,525	5,003	11,163	9,699
USD Marketing | Fleet leases — related party | Related party
Related Party Transaction [Line Items]
Related party	983	983	1,967	1,967
USD Marketing | Fleet services — related party | Related party
Related Party Transaction [Line Items]
Related party	228	228	455	455
USD Marketing | Freight and other reimbursables — related party | Related party
Related Party Transaction [Line Items]
Related party	0	$ 2	61	$ 4
USD Marketing | Lease revenues | Terminalling and Fleets Services Agreements
Related Party Transaction [Line Items]
Accounts receivable — related party	1,317		1,317		624
Accounts payable — related party	$ 83		$ 83		$ 67

TRANSACTIONS WITH RELATED PAR_5

TRANSACTIONS WITH RELATED PARTIES - Schedule of Cash Distributions (Details) - USD ($) $ in Thousands	Feb. 19, 2019	May 11, 2018
USDG
Related Party Transaction [Line Items]
Amount Paid to USDG	$ 4,161	$ 4,189
USD Group LLC
Related Party Transaction [Line Items]
Amount Paid to USD Partners GP LLC	$ 285	$ 308

SEGMENT REPORTING - Narrative (

SEGMENT REPORTING - Narrative (Details)	6 Months Ended
	Jun. 30, 2019segment
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, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Revenues
Revenues	$ 20,079	$ 23,361	$ 40,537	$ 47,185
Total revenues	26,815	29,577	54,183	59,310
Operating costs
Operating and maintenance	2,510	2,498	5,721	4,854
Selling, general and administrative	4,947	4,372	9,874	9,196
Depreciation and amortization	5,283	5,260	10,017	10,536
Total operating costs	21,639	21,330	43,601	44,049
Operating income (loss)	5,176	8,247	10,582	15,261
Interest expense	2,982	2,713	6,169	5,198
Loss (gain) associated with derivative instruments	1,074	(386)	1,746	(1,410)
Foreign currency transaction loss (gain)	20	117	202	(94)
Other expense (income), net	21	1	(3)	72
Provision for (benefit from) income taxes	128	(910)	198	(1,817)
Net income	951	6,712	2,270	13,312
Goodwill	33,589	33,589	33,589	33,589	$ 33,589
Related party
Revenues
Revenues	6,736	6,216	13,646	12,125
Fleet leases	983	983	1,967	1,967
Operating Segments | Terminalling services
Revenues
Total revenues	25,478	28,062	51,419	54,978
Operating costs
Operating and maintenance	1,525	1,437	3,688	2,728
Selling, general and administrative	1,597	1,225	3,260	2,787
Depreciation and amortization	5,283	5,260	10,017	10,536
Total operating costs	17,229	16,899	34,720	34,029
Operating income (loss)	8,249	11,163	16,699	20,949
Interest expense	0	0	0	0
Loss (gain) associated with derivative instruments	0	0	0	0
Foreign currency transaction loss (gain)	(54)	31	(95)	62
Other expense (income), net	25	1	1	72
Provision for (benefit from) income taxes	123	(899)	190	(1,834)
Net income	8,155	12,030	16,603	22,649
Goodwill	33,589	33,589	33,589	33,589
Operating Segments | Terminalling services | Related party
Revenues
Fleet leases	0	0	0	0
Operating Segments | Fleet services
Revenues
Total revenues	1,337	1,515	2,764	4,332
Operating costs
Operating and maintenance	985	1,061	2,033	2,126
Selling, general and administrative	203	235	492	560
Depreciation and amortization	0	0	0	0
Total operating costs	1,263	1,519	2,759	4,171
Operating income (loss)	74	(4)	5	161
Interest expense	0	0	0	0
Loss (gain) associated with derivative instruments	0	0	0	0
Foreign currency transaction loss (gain)	4	(3)	8	(7)
Other expense (income), net	0	0	0	0
Provision for (benefit from) income taxes	5	(12)	8	16
Net income	65	11	(11)	152
Goodwill	0	0	0	0
Operating Segments | Fleet services | Related party
Revenues
Fleet leases	983	983	1,967	1,967
Corporate
Revenues
Total revenues	0	0	0	0
Operating costs
Operating and maintenance	0	0	0	0
Selling, general and administrative	3,147	2,912	6,122	5,849
Depreciation and amortization	0	0	0	0
Total operating costs	3,147	2,912	6,122	5,849
Operating income (loss)	(3,147)	(2,912)	(6,122)	(5,849)
Interest expense	2,982	2,713	6,169	5,198
Loss (gain) associated with derivative instruments	1,074	(386)	1,746	(1,410)
Foreign currency transaction loss (gain)	70	89	289	(149)
Other expense (income), net	(4)	0	(4)	0
Provision for (benefit from) income taxes	0	1	0	1
Net income	(7,269)	(5,329)	(14,322)	(9,489)
Goodwill	0	0	0	0
Corporate | Related party
Revenues
Fleet leases	0	0	0	0
Terminalling services
Revenues
Revenues	19,730	22,511	39,728	44,516
Terminalling services | Related party
Revenues
Revenues	5,525	5,003	11,163	9,699
Terminalling services | Operating Segments | Terminalling services
Revenues
Revenues	19,730	22,511	39,728	44,516
Terminalling services | Operating Segments | Terminalling services | Related party
Revenues
Revenues	5,525	5,003	11,163	9,699
Terminalling services | Corporate
Revenues
Revenues	0	0	0	0
Terminalling services | Corporate | Related party
Revenues
Revenues	0	0	0	0
Fleet services
Revenues
Revenues	51	81	108	425
Fleet services | Related party
Revenues
Revenues	228	228	455	455
Fleet services | Operating Segments | Fleet services
Revenues
Revenues	51	81	108	425
Fleet services | Operating Segments | Fleet services | Related party
Revenues
Revenues	228	228	455	455
Fleet services | Corporate
Revenues
Revenues	0	0	0	0
Fleet services | Corporate | Related party
Revenues
Revenues	0	0	0	0
Freight and other reimbursables
Revenues
Revenues	298	769	701	2,244
Operating costs
Operating costs	298	771	762	2,248
Freight and other reimbursables | Related party
Revenues
Revenues	0	2	61	4
Freight and other reimbursables | Operating Segments | Terminalling services
Revenues
Revenues	223	547	521	760
Operating costs
Operating costs	223	548	528	763
Freight and other reimbursables | Operating Segments | Terminalling services | Related party
Revenues
Revenues	0	1	7	3
Freight and other reimbursables | Operating Segments | Fleet services
Revenues
Revenues	75	222	180	1,484
Operating costs
Operating costs	75	223	234	1,485
Freight and other reimbursables | Operating Segments | Fleet services | Related party
Revenues
Revenues	0	1	54	1
Freight and other reimbursables | Corporate
Revenues
Revenues	0	0	0	0
Operating costs
Operating costs	0	0	0	0
Freight and other reimbursables | Corporate | Related party
Revenues
Revenues	0	0	0	0
Subcontracted rail services
Operating costs
Operating costs	3,699	3,311	7,264	6,373
Subcontracted rail services | Operating Segments | Terminalling services
Operating costs
Operating costs	3,699	3,311	7,264	6,373
Subcontracted rail services | Operating Segments | Fleet services
Operating costs
Operating costs	0	0	0	0
Subcontracted rail services | Corporate
Operating costs
Operating costs	0	0	0	0
Pipeline fees
Operating costs
Operating costs	4,902	5,118	9,963	10,842
Pipeline fees | Operating Segments | Terminalling services
Operating costs
Operating costs	4,902	5,118	9,963	10,842
Pipeline fees | Operating Segments | Fleet services
Operating costs
Operating costs	0	0	0	0
Pipeline fees | Corporate
Operating costs
Operating costs	0	0	0	0
Fleet leases | Related party
Revenues
Revenues	$ 983	$ 983	$ 1,967	$ 1,967

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, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Segment Reporting Information [Line Items]
Net income (loss)	$ 951	$ 6,712	$ 2,270	$ 13,312
Depreciation and amortization	5,283	5,260	10,017	10,536
Provision for (benefit from) income taxes	128	(910)	198	(1,817)
Foreign currency transaction loss (gain)	20	117	202	(94)
Deferred revenue associated with deficiency credits	213	0	213	0
Operating Segments | Terminalling services
Segment Reporting Information [Line Items]
Net income (loss)	8,155	12,030	16,603	22,649
Interest income	(8)	0	(15)	0
Depreciation and amortization	5,283	5,260	10,017	10,536
Provision for (benefit from) income taxes	123	(899)	190	(1,834)
Foreign currency transaction loss (gain)	(54)	31	(95)	62
Loss associated with disposal of assets	42	2	50	73
Other income	(25)	0	(42)	0
Non-cash contract asset	(52)	(52)	(103)	(103)
Segment Adjusted EBITDA	13,677	16,372	26,818	31,383
Operating Segments | Fleet services
Segment Reporting Information [Line Items]
Net income (loss)	65	11	(11)	152
Depreciation and amortization	0	0	0	0
Provision for (benefit from) income taxes	5	(12)	8	16
Foreign currency transaction loss (gain)	4	(3)	8	(7)
Segment Adjusted EBITDA	$ 74	$ (4)	$ 5	$ 161

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Operating Loss Carryforwards [Line Items]
Effective income tax rate	13.00%	(15.00%)	8.00%	(15.00%)
Income (loss)	$ (1,079,000)	$ (5,802,000)	$ (2,468,000)	$ (11,495,000)
Unrecognized tax benefits	0		0		$ 0
Canada
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	4,400,000		4,400,000		4,200,000
Unrecognized tax benefits subject to expiration	$ 1,100,000		$ 1,100,000
Internal Revenue Service (IRS)
Operating Loss Carryforwards [Line Items]
Effective income tax rate	21.00%	21.00%	21.00%	21.00%
Canada Revenue Agency
Operating Loss Carryforwards [Line Items]
Federal and provincial income tax rate (as percent)	26.50%	26.50%	27.00%	27.00%
Subsidiaries
Operating Loss Carryforwards [Line Items]
Income (loss)	$ 100,000	$ 200,000	$ 200,000	$ 400,000
Subsidiaries | U.S.
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 1,000,000		$ 1,000,000		$ 900,000

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, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Amount
Income tax expense at the U.S. federal statutory rate	$ 226	$ 1,219	$ 518	$ 2,414
Amount attributable to partnership not subject to income tax	(107)	(1,909)	(372)	(3,901)
Foreign income tax rate differential	40	(188)	63	(386)
Other	(53)	(52)	(53)	(44)
State income tax expense (benefit)	5	(16)	8	(6)
Change in valuation allowance	17	36	34	106
Provision for (benefit from) income taxes	$ 128	$ (910)	$ 198	$ (1,817)
Percent
Income tax expense at the U.S. federal statutory rate	21.00%	21.00%	21.00%	21.00%
Amount attributable to partnership not subject to income tax	(10.00%)	(33.00%)	(15.00%)	(34.00%)
Foreign income tax rate differential	4.00%	(3.00%)	3.00%	(3.00%)
Other	(5.00%)	0.00%	(2.00%)	0.00%
State income tax expense (benefit)	1.00%	0.00%	0.00%	0.00%
Change in valuation allowance	2.00%	0.00%	1.00%	1.00%
Provision for (benefit from) income taxes	13.00%	(15.00%)	8.00%	(15.00%)

INCOME TAXES - Components of In

INCOME TAXES - Components of Income Tax Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Current income tax expense (benefit):
U.S. federal income tax	$ 0	$ 4	$ 0	$ 4
State income tax expense (benefit)	5	(16)	8	(6)
Canadian federal and provincial income taxes expense	277	350	593	723
Total current income tax expense	282	338	601	721
Deferred income tax expense (benefit):
U.S. federal income tax expense	0	0	0	16
Canadian federal and provincial income taxes benefit	(154)	(1,248)	(403)	(2,554)
Total deferred income tax benefit	(154)	(1,248)	(403)	(2,538)
Provision for (benefit from) income taxes	$ 128	$ (910)	$ 198	$ (1,817)

INCOME TAXES - Schedule of Defe

INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Deferred income tax assets
Property and equipment	$ 268
Capital loss carryforwards	368	$ 432
Operating loss carryforwards	217	183
Deferred income tax liabilities
Unbilled revenue	(233)	(336)
Prepaid expenses	(10)	(10)
Property and equipment	0	(24)
Valuation allowance	(575)	(605)
Deferred income tax liability, net	35
Deferred income tax liabilities, net	0	360
U.S.
Deferred income tax assets
Property and equipment	0
Capital loss carryforwards	0	0
Operating loss carryforwards	217	183
Deferred income tax liabilities
Unbilled revenue	0	0
Prepaid expenses	(10)	(10)
Property and equipment	0	0
Valuation allowance	(207)	(173)
Deferred income tax liability, net	0
Deferred income tax liabilities, net		0
Foreign
Deferred income tax assets
Property and equipment	268
Capital loss carryforwards	368	432
Operating loss carryforwards	0	0
Deferred income tax liabilities
Unbilled revenue	(233)	(336)
Prepaid expenses	0	0
Property and equipment	0	(24)
Valuation allowance	(368)	(432)
Deferred income tax liability, net	$ 35
Deferred income tax liabilities, net		$ 360

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS - Narrative (Details) - Total	1 Months Ended
	Nov. 30, 2017USD ($)
Derivative [Line Items]
Derivative, term of contract	5 years
Notional amount	$ 100,000,000
Derivative, floor interest rate	1.70%
Derivative, cap interest rate	2.50%

DERIVATIVE FINANCIAL INSTRUME_4

DERIVATIVE FINANCIAL INSTRUMENTS - Derivative Positions Included in the Consolidated Balance Sheets at Fair Value (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Derivative [Line Items]
Fair Value	$ (1,152)	$ 595
Other current assets
Derivative [Line Items]
Fair Value	0	260
Non-current assets
Derivative [Line Items]
Fair Value	0	335
Current liabilities
Derivative [Line Items]
Fair Value	(135)	0
Non-current liabilities
Derivative [Line Items]
Fair Value	$ (1,017)	$ 0

DERIVATIVE FINANCIAL INSTRUME_5

DERIVATIVE FINANCIAL INSTRUMENTS - Gain (Loss) on Derivative Instruments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Loss (gain) associated with derivative instruments	$ 1,074	$ (386)	$ 1,746	$ (1,410)

DERIVATIVE FINANCIAL INSTRUME_6

DERIVATIVE FINANCIAL INSTRUMENTS - Summary of Fair Values of Outstanding Foreign Currency Options (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018	Nov. 30, 2017
Derivative [Line Items]
Fair Value	$ (1,152,000)	$ 595,000
Ceiling
Derivative [Line Items]
Notional	$ 100,000,000
Interest rate parameters, ceiling	2.50%
Fair Value	$ 202,000	1,238,000
Floor
Derivative [Line Items]
Notional	$ 100,000,000
Interest rate parameters, floor	1.70%
Fair Value	$ (1,354,000)	(643,000)
Total
Derivative [Line Items]
Notional			$ 100,000,000
Interest rate parameters, ceiling			2.50%
Interest rate parameters, floor			1.70%
Fair Value	$ (1,152,000)	$ 595,000

DERIVATIVE FINANCIAL INSTRUME_7

DERIVATIVE FINANCIAL INSTRUMENTS - Schedule of Commodity Swaps (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Derivative [Line Items]
Fair value of derivatives - gross presentation, assets (liability)	$ (1,152)	$ 595
Effects of netting arrangements, asset (liability)	0	0
Fair value of derivatives - net presentation, asset (liability)	(1,152)	595
Current assets
Derivative [Line Items]
Fair value of derivatives - gross presentation, assets	7	260
Effects of netting arrangements, asset	(7)	0
Fair value of derivatives - net presentation, asset	0	260
Fair value of derivatives - net presentation, asset (liability)	0	260
Non-current assets
Derivative [Line Items]
Fair value of derivatives - gross presentation, assets	195	978
Effects of netting arrangements, asset	(195)	(643)
Fair value of derivatives - net presentation, asset	0	335
Fair value of derivatives - net presentation, asset (liability)	0	335
Current liabilities
Derivative [Line Items]
Fair value of derivatives - gross presentation, liabilities	(142)	0
Effects of netting arrangements, liability	7	0
Fair value of derivatives - net presentation, liability	(135)	0
Fair value of derivatives - net presentation, asset (liability)	(135)	0
Non-current liabilities
Derivative [Line Items]
Fair value of derivatives - gross presentation, liabilities	(1,212)	(643)
Effects of netting arrangements, liability	195	643
Fair value of derivatives - net presentation, liability	(1,017)	0
Fair value of derivatives - net presentation, asset (liability)	$ (1,017)	$ 0

PARTNERS' CAPITAL (Details)

PARTNERS' CAPITAL (Details)	1 Months Ended	3 Months Ended		6 Months Ended
	Feb. 28, 2019quartershares	Jun. 30, 2019shares	Jun. 30, 2018shares	Jun. 30, 2019quarterinstallment$ / sharesshares	Jun. 30, 2018shares	Mar. 31, 2019shares	Dec. 31, 2018shares	Mar. 31, 2018shares	Dec. 31, 2017shares
Limited Partners' Capital Account [Line Items]
Targeted annual distribution amount (USD per share) | $ / shares				$ 1.15
Targeted quarterly distribution (USD per share) | $ / shares				$ 0.2875
Class A Units
Limited Partners' Capital Account [Line Items]
Partners' capital account (in units)		0	38,750	0	38,750		38,750		82,500
Limited Partner | Class A Units
Limited Partners' Capital Account [Line Items]
Vested (in shares)	38,750			38,750	38,750
Number of quarters distributions paid for | quarter	4
Conversion of units (in units)		0	0	38,750	38,750
Partners' capital account (in units)		0	38,750	0	38,750	0	38,750	38,750	82,500
Limited Partner | Common Units
Limited Partners' Capital Account [Line Items]
Conversion of units (in units)		0	0	2,131,459	2,131,459
Partners' capital account (in units)		24,410,226	21,914,224	24,410,226	21,914,224	24,408,073	21,916,024	21,914,224	19,537,971
Limited Partner | Subordinated Units
Limited Partners' Capital Account [Line Items]
Conversion of units (in units)		0	0	2,092,709	2,092,709
Partners' capital account (in units)		2,092,709	4,185,418	2,092,709	4,185,418	2,092,709	4,185,418	4,185,418	6,278,127
First vesting tranche | Limited Partner | Class A Units
Limited Partners' Capital Account [Line Items]
Number of quarters distributions paid for | quarter	4
Conversion of units (in units)	38,750
Number of vesting installments | installment				4
Vesting period				4 years
Conversion factor				1
First vesting tranche | Limited Partner | Common Units
Limited Partners' Capital Account [Line Items]
Conversion ratio	1
Conversion of units (in units)	38,750
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 | Class A Units
Limited Partners' Capital Account [Line Items]
Conversion factor				1.5
Third vesting tranche | Limited Partner | Class A Units
Limited Partners' Capital Account [Line Items]
Conversion factor				1
Last vesting tranche | Limited Partner | Class A Units
Limited Partners' Capital Account [Line Items]
Conversion factor				1
LTIP | First vesting tranche | Limited Partner | Common Units
Limited Partners' Capital Account [Line Items]
Conversion of units (in units)				362,743
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)				(451,959)
Units retained (in shares)				162,533

UNIT BASED COMPENSATION - Narra

UNIT BASED COMPENSATION - Narrative (Details)	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Feb. 28, 2019quartershares	Jun. 30, 2019USD ($)shares	Jun. 30, 2018USD ($)shares	Jun. 30, 2019USD ($)shares	Jun. 30, 2018USD ($)shares	Dec. 31, 2018shares	Mar. 31, 2019shares	Mar. 31, 2018shares	Dec. 31, 2017shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share based compensation expense not expected to vest | $		$ 0	$ 0	$ 0
Class A Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Partners' capital account (in units)		0	38,750	0	38,750	38,750			82,500
Forfeited (in shares)		0	0	0	(5,000)
Allocated share based compensation expense not expected to vest | $				$ 15,000
Allocated share-based compensation expense | $		$ 0	$ 104,000	$ 14,000	$ 174,000
Phantom Share Units (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period				4 years
Allocated share-based compensation expense | $		1,600,000	$ 1,500,000	$ 3,000,000	$ 2,700,000
Unit based compensation expense, unrecognized | $		$ 13,300,000		$ 13,300,000
Weighted average recognition period				2 years 8 months 28 days
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]
Approved for grant (in units)				633,637		553,940
Share remaining available (in units)		1,381,649		1,381,649
Conversion ratio				1
Limited Partner | Class A Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested (in shares)	38,750			38,750	38,750
Number of quarters distributions paid for | quarter	4
Conversion of units (in units)		0	0	38,750	38,750
Partners' capital account (in units)		0	38,750	0	38,750	38,750	0	38,750	82,500
Forfeited (in shares)			0		(5,000)
Limited Partner | Common Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Conversion of units (in units)		0	0	2,131,459	2,131,459
Partners' capital account (in units)		24,410,226	21,914,224	24,410,226	21,914,224	21,916,024	24,408,073	21,914,224	19,537,971
First vesting tranche | Limited Partner | Class A Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period				4 years
Number of quarters distributions paid for | quarter	4
Conversion of units (in units)	38,750
First vesting tranche | Limited Partner | Common Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Conversion of units (in units)	38,750
Conversion ratio	1
First vesting tranche | Limited Partner | LTIP | Common Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Conversion of units (in units)				362,743

UNIT BASED COMPENSATION - Class

UNIT BASED COMPENSATION - Class A Units (Details) - Class A Units - shares	1 Months Ended	3 Months Ended		6 Months Ended
	Feb. 28, 2019	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance (in shares)				38,750	82,500
Forfeited (in shares)		0	0	0	(5,000)
Ending balance (in shares)		0	38,750	0	38,750
Limited Partner
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance (in shares)		0	38,750	38,750	82,500
Vested (in shares)	(38,750)			(38,750)	(38,750)
Forfeited (in shares)			0		(5,000)
Ending balance (in shares)		0	38,750	0	38,750

UNIT BASED COMPENSATION - Selli

UNIT BASED COMPENSATION - Selling General And Administrative Expense Related To Unit Based Compensation (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Class A Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Selling, general and administrative	$ 0	$ 104	$ 14	$ 174

UNIT BASED COMPENSATION - Long-

UNIT BASED COMPENSATION - Long-term Incentive Plan (Details) - LTIP - $ / shares	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Phantom Share Units (PSU) Equity Classified
Weighted-Average Grant Date Fair Value Per Phantom Unit
Grant date average fair value, beginning of period (USD per share)	$ 11.19	$ 10.90
Granted (USD per share)	11.37	11.54
Vested (USD per share)	11	10.86
Forfeited (USD per share)	10.94	11.07
Grant date average fair value, end of period (USD per share)	11.34	11.18
Phantom Share Units (PSU) Liability Classified
Weighted-Average Grant Date Fair Value Per Phantom Unit
Grant date average fair value, beginning of period (USD per share)	11.31	11.29
Granted (USD per share)	11.37	11.55
Vested (USD per share)	11.55	12.80
Grant date average fair value, end of period (USD per share)	$ 11.32	$ 12.13
Director and Independent Consultant Phantom Units | Phantom Share Units (PSU) Equity Classified
Number of units
Phantom Units, beginning of period (in shares)	34,611	24,999
Granted (in shares)	37,139	34,611
Vested (in shares)	(34,611)	(24,999)
Forfeited (in shares)	0	0
Phantom Units, end of period (in shares)	37,139	34,611
Director and Independent Consultant Phantom Units | Phantom Share Units (PSU) Liability Classified
Number of units
Phantom Units, beginning of period (in shares)	11,348	8,333
Granted (in shares)	12,177	11,348
Vested (in shares)	(11,348)	(8,333)
Phantom Units, end of period (in shares)	12,177	11,348
Employee Phantom Units | Phantom Share Units (PSU) Equity Classified
Number of units
Phantom Units, beginning of period (in shares)	1,130,685	1,111,849
Granted (in shares)	544,857	487,839
Vested (in shares)	(417,348)	(336,571)
Forfeited (in shares)	(2,859)	(56,740)
Phantom Units, end of period (in shares)	1,255,335	1,206,377
Employee Phantom Units | Phantom Share Units (PSU) Liability Classified
Number of units
Phantom Units, beginning of period (in shares)	29,265	27,794
Granted (in shares)	39,464	20,142
Vested (in shares)	0	0
Phantom Units, end of period (in shares)	68,729	47,936

UNIT BASED COMPENSATION - Phant

UNIT BASED COMPENSATION - Phantom Units Pursuant to Associated DERs (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Distribution Equivalent Right
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-classified phantom units	$ 469,000	$ 441,000	$ 887,000	$ 829,000
Liability-classified Phantom Units	29,000	21,000	44,000	34,000
Total	498,000	462,000	931,000	863,000
Phantom Share Units (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-classified phantom units	471,000			881,000
Share-based compensation, forfeited	$ 0	$ 39,000	$ 7,000	$ 84,000

SUPPLEMENTAL CASH FLOW INFORM_3

SUPPLEMENTAL CASH FLOW INFORMATION - Schedule of Supplemental Cash Flow Disclosures (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Jan. 01, 2019
Supplemental Cash Flow Elements [Abstract]
Cash paid for income taxes			$ 607	$ 449
Cash paid for interest			5,815	4,821
Cash paid for operating leases			3,058
Loss associated with disposal of assets			50	73
Amortization of deferred financing costs	$ 207	$ 215	657	430
Other			707	$ 503
Lessee, Lease, Description [Line Items]
Capital expenditures incurred but not yet paid			2,300
Operating lease right-of-use assets	14,342		14,342
Present value of lease liabilities	$ 14,644		$ 14,644		$ 17,300
ASU 2016-02
Lessee, Lease, Description [Line Items]
Operating lease right-of-use assets					17,300
Present value of lease liabilities					$ 17,300

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($) $ / shares in Units, $ in Thousands	Aug. 14, 2019	Jul. 24, 2019	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018
Subsequent Event [Line Items]
Partners share targeted year-to-date distribution amount (USD per share)			$ 0.365	$ 0.3625	$ 0.355	$ 0.3525	$ 0.7275	$ 0.7075
Targeted annual distribution amount (USD per share)							$ 1.15
Subsequent Event
Subsequent Event [Line Items]
Partners share targeted year-to-date distribution amount (USD per share)		$ 0.3650
Distribution (USD per share)		$ 0.0025
Increase in distribution		0.70%
Increase in distribution over minimum		27.00%
Subsequent Event | Common Units
Subsequent Event [Line Items]
Targeted annual distribution amount (USD per share)		$ 1.46
Subsequent Event | Scenario, Forecast | Common Units
Subsequent Event [Line Items]
Distributions, limited partner	$ 5,500
Subsequent Event | Scenario, Forecast | USDG | Common Units and Subordinated Units
Subsequent Event [Line Items]
Distributions, limited partner	4,200
Subsequent Event | Scenario, Forecast | USD Partners GP LLC
Subsequent Event [Line Items]
Distributions, general partner	$ 329