USD Partners (USDP) 10-Q 6 Aug 20 2020 Q2 Quarterly report Financial data

Cover Page

Cover Page - shares	6 Months Ended
	Jun. 30, 2020	Aug. 03, 2020
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2020
Document Transition Report	false
Entity File Number	001-36674
Entity Registrant Name	USD PARTNERS LP
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	30-0831007
Entity Address, Address Line One	811 Main Street
Entity Address, Address Line Two	Suite 2800
Entity Address, City or Town	Houston
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77002
City Area Code	281
Local Phone Number	291-0510
Title of 12(b) Security	Common Units Representing Limited Partner Interests
Trading Symbol	USDP
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Central Index Key	0001610682
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Common Units
Document Information [Line Items]
Entity Shares Outstanding		26,844,337
General partner
Document Information [Line Items]
Entity Shares Outstanding		461,136

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenues
Total revenues	$ 27,436	$ 26,815	$ 57,642	$ 54,183
Operating costs
Operating and maintenance	2,564	2,510	5,645	5,721
Operating and maintenance — related party	4,629	2,510	9,737	5,721
Selling, general and administrative	2,620	2,722	5,800	5,199
Selling, general and administrative — related party	4,455	4,947	9,628	9,874
Goodwill impairment loss	0	0	33,589	0
Depreciation and amortization	5,203	5,283	10,625	10,017
Total operating costs	22,435	21,639	82,141	43,601
Operating income (loss)	5,001	5,176	(24,499)	10,582
Interest expense	2,256	2,982	4,995	6,169
Loss associated with derivative instruments	332	1,074	3,205	1,746
Foreign currency transaction loss	1,150	20	1,058	202
Other expense (income), net	(111)	21	(843)	(3)
Income (loss) before income taxes	1,374	1,079	(32,914)	2,468
Provision for (benefit from) income taxes	188	128	(319)	198
Net income (loss)	1,186	951	(32,595)	2,270
Net income (loss) attributable to limited partner interests	$ 1,166	$ 774	$ (32,044)	$ 1,929
Weighted average units outstanding (in shares)	27,305	26,964	27,216	26,882
Common Units
Operating costs
Net income (loss) per unit (basic and diluted) (USD per share)	$ 0.05	$ 0.03	$ (1.22)	$ 0.07
Weighted average units outstanding (in shares)	26,844	24,410	26,180	23,739
Subordinated Units
Operating costs
Net income (loss) per unit (basic and diluted) (USD per share)	$ 0	$ 0.03	$ (0.03)	$ 0.06
Weighted average units outstanding (in shares)	0	2,093	575	2,671
Related party
Revenues
Revenues	$ 5,012	$ 6,736	$ 10,311	$ 13,646
Operating costs
Operating and maintenance — related party	2,065	0	4,092	0
Selling, general and administrative — related party	1,835	2,225	3,828	4,675
Terminalling services
Revenues
Revenues	22,309	19,730	46,544	39,728
Terminalling services | Related party
Revenues
Revenues	3,800	5,525	7,888	11,163
Fleet leases | Related party
Revenues
Revenues	983	983	1,967	1,967
Fleet services
Revenues
Revenues	51	51	101	108
Fleet services | Related party
Revenues
Revenues	228	228	455	455
Freight and other reimbursables
Revenues
Revenues	64	298	686	701
Operating costs
Operating costs	65	298	687	762
Freight and other reimbursables | Related party
Revenues
Revenues	1	0	1	61
Subcontracted rail services
Operating costs
Operating costs	2,688	3,699	6,133	7,264
Pipeline fees
Operating costs
Operating costs	$ 5,395	$ 4,902	$ 11,742	$ 9,963

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 1,186	$ 951	$ (32,595)	$ 2,270
Other comprehensive income (loss) — foreign currency translation	2,917	1,140	(1,605)	2,555
Comprehensive income (loss)	$ 4,103	$ 2,091	$ (34,200)	$ 4,825

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Cash flows from operating activities:
Net income (loss)	$ (32,595)	$ 2,270
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	10,625	10,017
Loss associated with derivative instruments	3,205	1,746
Settlement of derivative contracts	(289)	1
Unit based compensation expense	3,265	2,996
Deferred income taxes	(541)	(403)
Other	414	707
Goodwill impairment loss	33,589	0
Changes in operating assets and liabilities:
Accounts receivable	690	(193)
Accounts receivable — related party	(746)	(671)
Prepaid expenses and other assets	(1,571)	(1,474)
Other assets — related party	(510)	40
Accounts payable and accrued expenses	(1,145)	2,052
Accounts payable and accrued expenses — related party	(87)	(43)
Deferred revenue and other liabilities	3,846	2,929
Deferred revenue — related party	(1,024)	(467)
Net cash provided by operating activities	17,126	19,507
Cash flows from investing activities:
Additions of property and equipment	(377)	(2,677)
Net cash used in investing activities	(377)	(2,677)
Cash flows from financing activities:
Distributions	(13,837)	(20,517)
Payments for deferred financing costs	0	(7)
Vested phantom units used for payment of participant taxes	(1,788)	(1,821)
Proceeds from long-term debt	10,000	20,000
Repayments of long-term debt	(12,000)	(13,000)
Other financing activities	0	(13)
Net cash used in financing activities	(17,625)	(15,358)
Effect of exchange rates on cash	438	605
Net change in cash, cash equivalents and restricted cash	(438)	2,077
Cash, cash equivalents and restricted cash — beginning of period	10,684	12,383
Cash, cash equivalents and restricted cash — end of period	$ 10,246	$ 14,460

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Current assets
Cash and cash equivalents	$ 3,093	$ 3,083
Restricted cash	7,153	7,601
Accounts receivable, net	4,515	5,313
Accounts receivable — related party	2,461	1,778
Prepaid expenses	2,129	1,915
Other current assets	995	954
Other current assets — related party	55	343
Total current assets	20,401	20,987
Property and equipment, net	140,976	147,737
Intangible assets, net	67,796	74,099
Goodwill	0	33,589
Operating lease right-of-use assets	11,948	11,804
Other non-current assets	2,663	1,335
Other non-current assets — related party	800	15
Total assets	244,584	289,566
Current liabilities
Accounts payable and accrued expenses	1,633	3,087
Accounts payable and accrued expenses — related party	374	465
Deferred revenue	5,531	6,104
Deferred revenue — related party	410	1,482
Operating lease liabilities, current	5,130	4,649
Other current liabilities	4,524	3,150
Total current liabilities	17,602	18,937
Long-term debt, net	216,066	217,651
Deferred income tax liabilities, net	31	458
Operating lease liabilities, non-current	6,961	7,386
Other non-current liabilities	9,542	4,078
Total liabilities	250,202	248,510
Commitments and contingencies
Partners’ capital
General partner units (461,136 outstanding at June 30, 2020 and December 31, 2019)	1,784	2,767
Accumulated other comprehensive loss	(1,732)	(127)
Total partners’ capital	(5,618)	41,056
Total liabilities and partners’ capital	244,584	289,566
Common Units
Partners’ capital
Partners’ capital	(5,670)	61,013
Subordinated Units
Partners’ capital
Partners’ capital	$ 0	$ (22,597)

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares	Jun. 30, 2020	Dec. 31, 2019
General partners' units outstanding (in shares)	461,136	461,136
Common Units
Limited partners' units outstanding (in shares)	26,843,674	24,411,892
Subordinated Units
Limited partners' units outstanding (in shares)		2,092,709

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 PartnerSubordinated Units	Limited PartnerClass A Units	General partner
Beginning balance (in shares) at Dec. 31, 2018			38,750	21,916,024	4,185,418	38,750	461,136
Beginning balance at Dec. 31, 2018		$ (3,009)		$ 107,903	$ (39,723)	$ 1,018	$ 3,275
Increase (Decrease) in Partners' Capital [Roll Forward]
Conversion of units (in units)				2,131,459	(2,092,709)	(38,750)
Conversion of units				$ (19,631)	$ 20,637	$ (1,018)
Common units issued for vested phantom units (in units)				362,743
Common units issued for vested phantom units				$ (1,821)
Net income (loss)	$ 2,270			1,767	162	0	341
Unit based compensation expense				2,733	2	14	0
Distributions				$ (17,527)	$ (2,368)	$ (14)	$ (608)
Cumulative translation adjustment	2,555	2,555
Ending balance (in shares) at Jun. 30, 2019			0	24,410,226	2,092,709	0	461,136
Ending balance at Jun. 30, 2019	54,688	(454)		$ 73,424	$ (21,290)	$ 0	$ 3,008
Beginning balance (in shares) at Mar. 31, 2019			0	24,408,073	2,092,709		461,136
Beginning balance at Mar. 31, 2019		(1,594)		$ 80,539	$ (20,555)		$ 3,147
Increase (Decrease) in Partners' Capital [Roll Forward]
Common units issued for vested phantom units (in units)				2,153
Common units issued for vested phantom units				$ 0
Net income (loss)	951			713	61	$ 0	177
Unit based compensation expense				1,444
Distributions				$ (9,272)	$ (796)		$ (316)
Cumulative translation adjustment	1,140	1,140
Ending balance (in shares) at Jun. 30, 2019			0	24,410,226	2,092,709	0	461,136
Ending balance at Jun. 30, 2019	54,688	(454)		$ 73,424	$ (21,290)	$ 0	$ 3,008
Beginning balance (in shares) at Dec. 31, 2019			0	24,411,892	2,092,709	0	461,136
Beginning balance at Dec. 31, 2019	41,056	(127)		$ 61,013	$ (22,597)	$ 0	$ 2,767
Increase (Decrease) in Partners' Capital [Roll Forward]
Conversion of units (in units)				2,092,709	(2,092,709)	0
Conversion of units				$ (23,423)	$ 23,423	$ 0
Common units issued for vested phantom units (in units)				339,073
Common units issued for vested phantom units				$ (1,788)
Net income (loss)	(32,595)			(32,029)	(15)	0	(551)
Unit based compensation expense				3,150	0	0	1
Distributions				$ (12,593)	$ (811)	$ 0	$ (433)
Cumulative translation adjustment	(1,605)	(1,605)
Ending balance (in shares) at Jun. 30, 2020			0	26,843,674	0	0	461,136
Ending balance at Jun. 30, 2020	(5,618)	(1,732)		$ (5,670)	$ 0	$ 0	$ 1,784
Beginning balance (in shares) at Mar. 31, 2020			0	26,843,674	0		461,136
Beginning balance at Mar. 31, 2020		(4,649)		$ (5,286)	$ 0		$ 1,817
Increase (Decrease) in Partners' Capital [Roll Forward]
Common units issued for vested phantom units (in units)				0
Common units issued for vested phantom units				$ 0
Net income (loss)	1,186			1,166	0	$ 0	20
Unit based compensation expense				1,579
Distributions				$ (3,129)	$ 0		$ (53)
Cumulative translation adjustment	2,917	2,917
Ending balance (in shares) at Jun. 30, 2020			0	26,843,674	0	0	461,136
Ending balance at Jun. 30, 2020	$ (5,618)	$ (1,732)		$ (5,670)	$ 0	$ 0	$ 1,784

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2020
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. These arrangements are typically at fixed prices where we do not take commodity price exposure. A substantial amount of the operating cash flows related to the terminalling services that we provide are generated from take-or-pay contracts with minimum monthly commitment fees and, as a result, are not directly related to actual throughput volumes at our crude oil terminals. Throughput volumes at our terminals are primarily influenced by the difference in price between Western Canadian Select, or WCS, and other grades of crude oil, commonly referred to as spreads, rather than absolute price levels. WCS spreads are influenced by several market factors, including the availability of supplies relative to the level of demand from refiners and other end users, the price and availability of alternative grades of crude oil, the availability of takeaway capacity, as well as transportation costs from supply areas to demand centers. Recent Events In December 2019, a novel coronavirus disease (“COVID-19”) was reported and in March 2020, the World Health Organization declared that the spread of COVID-19 qualified as a global pandemic. The COVID-19 pandemic has adversely affected the global economy, disrupted global supply chains and created significant volatility in the financial markets. In addition, the pandemic has resulted in travel restrictions, business closures and the institution of quarantining and other restrictions on movement worldwide. In addition, in March 2020, members of the Organization of the Petroleum Exporting Countries (“OPEC”) and other oil producing countries (“OPEC+”) failed to agree on oil production levels, which led to a substantial decline in oil prices and an increasingly volatile market. In April 2020, even though OPEC+ announced that it had reached an agreement to cut production by 9.7 million barrels per day, or Mmbpd, oil prices did not meaningfully increase. Governments in the United States and Canada limited movement of people and functioning of businesses in an effort to contain the spread of COVID-19. Mandatory and voluntary closures continue and their duration and impact remains unknown. As a result of these factors, there has been a significant reduction in demand for and prices of crude oil and natural gas liquids. Even when commodity prices have increased, they have remained highly volatile and at relatively low levels that have caused many oil and gas producers to suspend or reduce development programs. In July 2020, OPEC+ agreed to taper oil production cuts, which will scale back production cuts from 9.7 Mmbpd to 7.7 Mmbpd between August 2020 and January 2021. As a result of the overall downturn in the crude market and the decline in the demand for petroleum products, we tested the goodwill associated with our Casper terminal for impairment as of March 31, 2020, which resulted in an impairment loss recognized for the six months ended June 30, 2020. Refer to Note 8. Goodwill and intangible assets for further discussion of the impairment loss at the Casper terminal. If the current depressed pricing environment continues for an extended period, it may lead to a potential additional impairment of long-lived assets and customer demand for our services may also be negatively impacted. Any material non-payment or nonperformance by any of our key customers resulting from the current market conditions could have a material adverse effect on our business, financial condition, and results of operations in future periods. In addition, in March 2020, United States legislation referred to as the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), was signed into law. The CARES Act is an emergency economic stimulus package enacted in response to the coronavirus outbreak which, among other measures, contains numerous income tax provisions. Refer to Note 15. Income Taxes for further discussion of the impact of the CARES Act to our income taxes. 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, including adjustments made associated with the provisions of the CARES Act discussed above, and consisting only of normal recurring adjustments, which our management considers necessary to present fairly our financial position as of June 30, 2020, our results of operations for the three and six months ended June 30, 2020 and 2019, and our cash flows for the six months ended June 30, 2020 and 2019. We derived our consolidated balance sheet as of December 31, 2019 from the audited consolidated financial statements included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2019. Our results of operations for the three and six months ended June 30, 2020 and 2019 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, 2019. 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 accounts in our statement of operations 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.

RECENT ACCOUNTING PROUNOUNCEMEN

RECENT ACCOUNTING PROUNOUNCEMENTS	6 Months Ended
	Jun. 30, 2020
Accounting Policies [Abstract]
RECENT ACCOUNTING PROUNOUNCEMENTS	RECENT ACCOUNTING PROUNOUNCEMENTS Recently Adopted Accounting Pronouncements Intangibles - Goodwill and Other In January 2017, the Financial Accounting Standards Board, or 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 adopted the provisions of ASU 2017-04 on January 1, 2020. In March 2020, we tested the goodwill associated with our Casper terminal for impairment due to there being circumstances that suggested the fair value of the Casper reporting unit was less than its carrying amount. The circumstances identified related to the overall downturn in the crude market and the decline in the demand for petroleum products, which could lead to delays or reductions of expected throughput levels and changes in expectations for current and future contracts at the Casper terminal. Refer to Note 1. Organization and Basis of Presentation — Current Events for more information. This standard requires us to recognize an impairment loss for the amount by which the carrying amount of our Casper terminal exceeds the fair value of the terminal. Accordingly, we have recognized an impairment loss in our goodwill asset for the six months ended June 30, 2020. Refer to Note 8. Goodwill and Intangible assets for more information. Recent Accounting Pronouncements Not Yet Adopted Income Taxes (ASU 2019-12) In December 2019, the FASB issued Accounting Standards Update No. 2019-12, or ASU 2019-12, which amends ASC Topic 740 by removing certain exceptions related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period and the recognition of deferred tax liabilities for outside basis differences. It also simplifies aspects of the accounting for franchise taxes and enacted changes in tax laws or rates and clarifies the accounting for transactions that result in a step-up in the tax basis of goodwill. In addition, under the provisions of ASU 2019-12, single-member limited liability companies and similar disregarded entities that are not subject to income tax are not required to recognize an allocation of consolidated income tax expense in their separate financial statements, but they could elect to do so.

NET INCOME (LOSS) PER LIMITED P

NET INCOME (LOSS) PER LIMITED PARTNER INTEREST	6 Months Ended
	Jun. 30, 2020
Earnings Per Share [Abstract]
NET INCOME (LOSS) PER LIMITED PARTNER INTEREST	NET INCOME (LOSS) PER LIMITED PARTNER INTEREST We allocate our net income or loss 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 or loss and any net income or loss 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 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) Calculated as if our general partner holds the original 2% general partner interest in us, which is currently at 1.7%. We determined basic and diluted net income (loss) per limited partner unit as set forth in the following tables: For the Three Months Ended June 30, 2020 Common Subordinated Units (7) Class A Units (7) General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 1,166 $ — $ — $ 20 $ 1,186 Less: Distributable earnings (2) 3,129 — — 54 3,183 Distributions in excess of earnings $ (1,963) $ — $ — $ (34) $ (1,997) Weighted average units outstanding (3) 26,844 — — 461 27,305 Distributable earnings per unit (4) $ 0.12 $ — $ — Overdistributed earnings per unit (5) (0.07) — — Net income per limited partner unit (basic and diluted) (6) $ 0.05 $ — $ — (1) Represents net income allocated to each class of units based on the actual ownership of the Partnership during the period. There were no amounts attributed to the general partner for its incentive distribution rights. (2) Represents the distributions payable for the period based upon the quarterly distribution amounts of $0.111 per unit or $0.444 on an annualized basis. Amounts presented for each class of units include a proportionate amount of the $152 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 1,367,230 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. Additionally, in February 2020, the final tranche of 2,092,709 subordinated units were converted into common units. Refer to Note 17. Partners Capital for more information. For the Three Months Ended June 30, 2019 Common Subordinated Class A Units (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 has been reduced by its proportionate amount of the $161 thousand attributed to the general partner for its incentive distribution rights. (2) Represents the distributions paid for the period based upon the quarterly distribution amounts 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 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 1,292,474 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 17. Partners Capital for more information. For the Six Months Ended June 30, 2020 Common Subordinated Units (7) Class A Units (7) General Total (in thousands, except per unit amounts) Net loss attributable to general and limited partner interests in USD Partners LP (1) $ (32,029) $ (15) $ — $ (551) $ (32,595) Less: Distributable earnings (2) 6,258 — — 107 6,365 Distributions in excess of earnings $ (38,287) $ (15) $ — $ (658) $ (38,960) Weighted average units outstanding (3) 26,180 575 — 461 27,216 Distributable earnings per unit (4) $ 0.24 $ — $ — Overdistributed earnings per unit (5) (1.46) (0.03) — Net loss per limited partner unit (basic and diluted) (6) $ (1.22) $ (0.03) $ — (1) Represents net loss allocated to each class of units based on the actual ownership of the Partnership during the period. There were no amounts attributed to the general partner for its incentive distribution rights. (2) Represents the per unit distribution paid of $0.111 per unit for the three months ended March 31, 2020 and $0.111 per unit distributable for the three months ended June 30, 2020, representing a year-to-date distribution of $0.222 per unit. Amounts presented for each class of units include a proportionate amount of the $152 thousand distributed and $152 thousand distributable 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 loss per limited partner unit excludes the effects of 1,367,230 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. Additionally, in February 2020, the final tranche of 2,092,709 subordinated units were converted into common units. Refer to Note 17. Partners Capital for more information. For the Six Months Ended June 30, 2019 Common Subordinated Class A Units (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 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 $940 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 1,292,474 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 17. Partners Capital for more information.

REVENUES

REVENUES	6 Months Ended
	Jun. 30, 2020
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 14. Segment Reporting for our disaggregated revenues by segment. Additionally, the below tables summarize the geographic data for our revenues: Three Months Ended June 30, 2020 U.S. Canada Total (in thousands) Third party $ 6,653 $ 15,771 $ 22,424 Related party $ 2,115 $ 2,897 $ 5,012 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 Six Months Ended June 30, 2020 U.S. Canada Total (in thousands) Third party $ 13,702 $ 33,629 $ 47,331 Related party $ 4,420 $ 5,891 $ 10,311 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 Remaining Performance Obligations The transaction price allocated to the remaining performance obligations associated with our terminalling and fleet services agreements as of June 30, 2020 are as follows for the periods indicated: For the six months ending December 31, 2020 2021 2022 2023 Thereafter Total (in thousands) Terminalling Services (1) (2) (3) $ 50,525 $ 95,498 $ 71,881 $ 36,481 $ 146,460 $ 400,845 Fleet Services 742 1,016 1,269 38 8 3,073 Total $ 51,267 $ 96,514 $ 73,150 $ 36,519 $ 146,468 $ 403,918 (1) A significant portion of our terminalling services agreements are denominated in Canadian dollars. We have converted the remaining performance obligations associated with these Canadian dollar-denominated contracts using the year-to-date average exchange rate of 0.7335 U.S. dollars per each Canadian dollar at June 30, 2020. (2) Includes fixed monthly minimum commitment fees per contracts and excludes constrained estimates of 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. Also excludes estimated constrained variable consideration included in certain of our terminalling services agreements that is based on crude oil pricing index differentials. (3) Assumes USD’s Diluent Recovery Unit project goes into service in the second half of 2021, which will result in certain terminalling services agreements of our Hardisty terminal being automatically extended through mid-2031 and certain agreements at our Stroud terminal having a termination right in June 2022. 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. 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 had the following amounts outstanding associated with our contract assets on our consolidated balance sheets in the financial statement line items presented below in the following table for the indicated periods: June 30, 2020 December 31, 2019 (in thousands) Other current assets $ 374 $ 171 Other current assets — related party $ — $ 264 Deferred Revenue Our deferred revenue is a form of a contract liability and consists 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 volume commitments as revenue when collected, since breakage associated with these make-up rights is currently 100% based on our experience and expectations around usage of these options. Accordingly, we had no deferred revenues at June 30, 2020 for estimated breakage associated with the make-up rights options we granted to our customers. There were $1.1 million deferred revenues associated with make-up rights at December 31, 2019. We also have deferred revenue that represents cumulative revenue that has been deferred 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, which we included in “ Other non-current liabilities ” on our consolidated balance sheets. We have the following amounts outstanding associated with our deferred revenue on our consolidated balance sheets in the financial statement line items presented below in the following table for the indicated periods: June 30, 2020 December 31, 2019 (in thousands) Deferred revenue $ 5,531 $ 6,104 Deferred revenue — related party (1) $ — $ 1,072 Other non-current liabilities $ 7,372 $ 3,391 (1) Includes deferred revenue associated with customer prepayments from related parties. Refer to Note 12. Transactions with Related Parties for additional discussion of deferred revenues associated with related parties. Excludes deferred revenue from related parties associated with our fleet leases discussed below. The following table presents the changes associated with the balance of our deferred revenue for the six months ended June 30, 2020: December 31, 2019 Cash Additions for Customer Prepayments Revenue Recognized June 30, 2020 (in thousands) Customer prepayments $ 6,104 $ 5,531 $ (6,104) $ 5,531 Customer prepayments — related party (1) $ 1,072 $ — $ (1,072) $ — Other contract liabilities (2) $ 3,391 $ 3,981 $ — $ 7,372 (1) Includes deferred revenue associated with customer prepayments from related parties. Refer to Note 12. Transactions with Related Parties for additional discussion of deferred revenues associated with related parties. Excludes deferred revenue from related parties associated with our fleet leases discussed below. (2) Includes cumulative revenue that has been deferred due to tiered billing provisions included in certain of our Canadian dollar-denominated contracts, as discussed above. As such, the change in Other contract liabilities presented has been reduced by approximately $155 thousand due to the impact of the change in the end of period exchange rate between December 31, 2019 and June 30, 2020. 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 included $0.4 million at June 30, 2020 and December 31, 2019, in “ Deferred revenue — related party ” on our consolidated balance sheets associated with customer prepayments for our fleet lease agreements. Refer to Note 7. Leases for additional discussion of our lease revenues.

RESTRICTED CASH

RESTRICTED CASH	6 Months Ended
	Jun. 30, 2020
Cash and Cash Equivalents [Abstract]
RESTRICTED CASH	RESTRICTED CASH We include in restricted cash 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 10. 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, 2020 2019 (in thousands) Cash and cash equivalents $ 3,093 $ 7,168 Restricted Cash 7,153 7,292 Total cash, cash equivalents and restricted cash $ 10,246 $ 14,460

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2020
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Our property and equipment is comprised of the following asset classifications as of the dates indicated: June 30, 2020 December 31, 2019 Estimated (in thousands) Land $ 10,090 $ 10,224 N/A Trackage and facilities 123,055 126,008 10-30 Pipeline 32,735 32,916 20-30 Equipment 16,814 16,857 3-20 Furniture 64 66 5-10 Total property and equipment 182,758 186,071 Accumulated depreciation (42,502) (38,919) Construction in progress (1) 720 585 Property and equipment, net $ 140,976 $ 147,737 (1) The amounts classified as “Construction in progress” are excluded from amounts being depreciated. These amounts represent property that has not been placed into productive service as of the respective consolidated balance sheet date. We had no capitalized interest costs for the three and six months ended June 30, 2020, and $131 thousand and $269 thousand for the three and six months ended June 30, 2019, respectively Depreciation expense associated with property and equipment totaled $2.1 million for the three months ended June 30, 2020 and 2019, and $4.3 million and $3.7 million for the six months ended June 30, 2020 and 2019, respectively. Our depreciation expense reflects a reduction to our asset retirement obligation, or ARO, of $0.2 million for the three and six months ended June 30, 2020 and $0.6 million for the six months ended June 30, 2019 due to refinement of our estimates. We had no change in our estimates for the three months ended June 30, 2019. The ARO was associated with restoration of the property at our San Antonio facility. All remediation activities associated with the ARO are now deemed complete and this position has not been disputed by the property owner. There is no remaining balance related to ARO on our consolidated balance sheet at June 30, 2020.

LEASES

LEASES	6 Months Ended
	Jun. 30, 2020
Leases [Abstract]
LEASES	LEASES We have noncancellable operating leases for railcars, buildings, storage tanks, offices, railroad tracks, and land. Six Months Ended June 30, 2020 Weighted-average discount rate 5.8 % Weighted average remaining lease term in years 2.36 Our total lease cost consisted of the following items for the dates indicated: Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 (in thousands) Operating lease cost $ 1,492 $ 1,484 $ 2,978 $ 2,968 Short term lease cost 47 52 92 99 Variable lease cost 2 — 11 — Sublease income (1,342) (1,337) (2,683) (2,670) Total $ 199 $ 199 $ 398 $ 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, 2020 (in thousands): 2020 $ 2,929 2021 5,509 2022 4,507 2023 22 Total lease payments $ 12,967 Less: imputed interest (876) Present value of lease liabilities $ 12,091 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. Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 (in thousands, except weighted average term) Lease income (1) $ 2,366 $ 2,584 $ 4,552 $ 5,149 Weighted average remaining lease term in years 2.26 (1) Lease income associated with crude oil storage tanks we lease to customers of our terminals totaling $1.4 million and $1.6 million for the three months ended June 30, 2020 and 2019, and $2.5 million and $3.2 million for the six months ended June 30, 2020 and 2019, respectively, is included in “Terminalling services” revenues on our consolidated statements of operations. 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, 2020 (in thousands): 2020 $ 4,732 2021 8,290 2022 5,354 Total $ 18,376
LEASES	LEASES We have noncancellable operating leases for railcars, buildings, storage tanks, offices, railroad tracks, and land. Six Months Ended June 30, 2020 Weighted-average discount rate 5.8 % Weighted average remaining lease term in years 2.36 Our total lease cost consisted of the following items for the dates indicated: Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 (in thousands) Operating lease cost $ 1,492 $ 1,484 $ 2,978 $ 2,968 Short term lease cost 47 52 92 99 Variable lease cost 2 — 11 — Sublease income (1,342) (1,337) (2,683) (2,670) Total $ 199 $ 199 $ 398 $ 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, 2020 (in thousands): 2020 $ 2,929 2021 5,509 2022 4,507 2023 22 Total lease payments $ 12,967 Less: imputed interest (876) Present value of lease liabilities $ 12,091 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. Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 (in thousands, except weighted average term) Lease income (1) $ 2,366 $ 2,584 $ 4,552 $ 5,149 Weighted average remaining lease term in years 2.26 (1) Lease income associated with crude oil storage tanks we lease to customers of our terminals totaling $1.4 million and $1.6 million for the three months ended June 30, 2020 and 2019, and $2.5 million and $3.2 million for the six months ended June 30, 2020 and 2019, respectively, is included in “Terminalling services” revenues on our consolidated statements of operations. 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, 2020 (in thousands): 2020 $ 4,732 2021 8,290 2022 5,354 Total $ 18,376

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS Goodwill Goodwill represents the excess of the purchase price of an entity over the estimated fair value of the assets acquired and liabilities assumed. Our goodwill originated from our acquisition of the Casper terminal, which is included in our Terminalling services segment. We test goodwill for impairment annually based on the carrying amounts of our reporting units on the first day of the third quarter of each year or more frequently if events or changes in circumstances suggest that the fair value of a reporting unit is less than its carrying amount. In March 2020, we tested the goodwill associated with our Casper terminal for impairment due to the overall downturn in the crude market and the decline in the demand for petroleum products, which could lead to delays or reductions of expected throughput levels and changes in expectations for current and future contracts at the Casper terminal. Refer to Note 1. Organization and Basis of Presentation — Current Events for more information. The critical assumptions used in our analysis include the following: 1) a weighted average cost of capital of 12%; 2) a capital structure consisting of approximately 65% debt and 35% equity based on the capital structure of market participants; 3) a range of EBITDA multiples derived from equity prices of public companies with similar operating and investment characteristics, from 7.25x to 8.25x; 4) a range of EBITDA multiples for transactions based on actual sales and purchases of comparable businesses, from 8.0x to 9.0x; and 5) a range of incremental volumes expected at our Casper terminal of approximately 4,000 to 25,000 bpd for terminalling and storage services resulting from the anticipated successful completion of the Enbridge DRA project in the second half of 2020. We measured the fair value of our Casper terminal reporting unit by using an income analysis, market analysis and transaction analysis with weightings of 50%, 25% and 25%, respectively. Our estimate of fair value required us to use significant unobservable inputs representative of a Level 3 fair value measurement, including assumptions related to the future performance of our Casper terminal. We determined that the carrying amount of our Casper terminal reporting unit exceeded its fair value at March 31, 2020. Accordingly, we recognized an impairment loss of $33.6 million in our goodwill asset and included this charge in “Goodwill impairment loss” within our consolidated statement of operations for the six months ended June 30, 2020. For additional information see Note 2. Recent Accounting Pronouncements . At June 30, 2020, we had no goodwill balance in our consolidated balance sheet. 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, 2020 December 31, 2019 (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 (58,222) (51,923) Other (48) (44) Total accumulated amortization (58,270) (51,967) Total intangible assets, net $ 67,796 $ 74,099 Amortization expense associated with intangible assets totaled $3.2 million for each of the three months ended June 30, 2020 and 2019, and $6.3 million for each of the six months ended June 30, 2020 and 2019. We determined the overall downturn in the crude market and the decline in the demand for petroleum products, which could lead to delays or reduction of expected throughput levels and changes in expectations for current and future contracts in our terminalling services at the Casper terminal was an event that required us to evaluate our Casper terminal asset group for impairment. We measured the fair value of our Casper terminal assets at March 31, 2020, by using projections of the undiscounted cash flows expected to be derived from the operation and disposition of the Casper terminal asset. The critical assumptions underlying our projections included the following: 1) a range of incremental volumes expected at our Casper terminal of approximately 4,000 to 25,000 bpd for terminalling and storage services resulting from the anticipated successful completion of the Enbridge DRA project in the second half of 2020; 2) expected volumes for our blended services business for distribution to local refiners; 3) a 15 year remaining useful life of the primary asset, represented by our property and equipment of the Casper terminal asset group; and 4) a residual value of 8.0x projected cash flows for the Casper terminal at the end of the 15 year remaining life of the primary asset. Our projections of the undiscounted cash flows expected to be derived from the operation and disposition of the Casper terminal asset group exceeded the carrying amount of the asset group as of March 31, 2020, the date of our evaluation, indicating cash flows were expected to be sufficient to recover the carrying amount of the Casper terminal asset group. Accordingly, we did not recognize any impairment of our asset. We have not observed any events or circumstances subsequent to our analysis that would suggest the fair value of our Casper terminal is below its carrying amount as of June 30, 2020.

DEBT

DEBT	6 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
DEBT	DEBTIn 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 one 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, 2020 December 31, 2019 (in thousands) Revolving Credit Facility $ 218,000 $ 220,000 Less: Deferred financing costs, net (1,934) (2,349) Total long-term debt, net $ 216,066 $ 217,651 We determined the capacity available to us under the terms of our Credit Agreement was as follows as of the specified dates: June 30, 2020 December 31, 2019 (in millions) Aggregate borrowing capacity under Credit Agreement $ 385.0 $ 385.0 Less: Revolving Credit Facility amounts outstanding 218.0 220.0 Available under the Credit Agreement based on capacity $ 167.0 $ 165.0 Available under the Credit Agreement based on covenants (1) $ 26.2 $ 28.8 (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 $26.2 million and $28.8 million of borrowing capacity available at June 30, 2020 and December 31, 2019, respectively. The weighted average interest rate on our outstanding indebtedness was 2.94% and 4.24% at June 30, 2020 and December 31, 2019, 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, 2020, 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, 2020 2019 2020 2019 (in thousands) Interest expense on the Credit Agreement $ 2,049 $ 2,906 $ 4,581 $ 5,781 Capitalized interest on construction in progress — (131) — (269) Amortization of deferred financing costs 207 207 414 657 Total interest expense $ 2,256 $ 2,982 $ 4,995 $ 6,169

COLLABORATIVE ARRANGEMENT

COLLABORATIVE ARRANGEMENT	6 Months Ended
	Jun. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
COLLABORATIVE ARRANGEMENT	COLLABORATIVE ARRANGEMENTWe 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 $5.4 million and $4.9 million for the three months ended June 30, 2020 and 2019, and $11.7 million and $10.0 million for the six months ended June 30, 2020 and 2019, respectively, which are presented as “Pipeline fees” in our consolidated statements of operations. We have included a liability related to this agreement in “Other Current Liabilities” on our consolidated balance sheets of $1.6 million and $1.2 million at June 30, 2020 and December 31, 2019.

NONCONSOLIDATED VARIABLE INTERE

NONCONSOLIDATED VARIABLE INTEREST ENTITIES	6 Months Ended
	Jun. 30, 2020
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, 2020 and December 31, 2019, as well as our maximum exposure to losses from entities in which we have a variable interest, but are not the primary beneficiary. Generally, our maximum exposure to losses is limited to amounts receivable for services we provided, reduced by any deferred revenues. June 30, 2020 Total assets Total liabilities Maximum exposure to loss (in thousands) Accounts receivable $ 10 $ — $ — Deferred revenue — 10 — $ 10 $ 10 $ — December 31, 2019 Total assets Total liabilities Maximum exposure to loss (in thousands) Accounts receivable $ 11 $ — $ 1 Deferred revenue — 10 — $ 11 $ 10 $ 1 We have assigned certain payment and performance obligations under the leases and master fleet service agreements for 1,232 railcars to the VIEs, but we have retained certain rights and obligations with respect to the servicing of these railcars.

TRANSACTIONS WITH RELATED PARTI

TRANSACTIONS WITH RELATED PARTIES	6 Months Ended
	Jun. 30, 2020
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, 2020, owns 11,557,090 of our common units representing a 42.3% limited partner interest in us. As of June 30, 2020, 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. USD Terminals Canada II ULC, or USDTC II, is an indirect, wholly-owned Canadian subsidiary of USDG, organized for the purposes of pursuing expansion and other development opportunities associated with our Hardisty Terminal, pursuant to the Development Rights and Cooperation agreement between our wholly-owned subsidiary USD Terminals Canada ULC, or USDTC, and USDG. USDTC owns the legacy crude oil loading facility we refer to as the Hardisty terminal. USDTC II completed construction of the Hardisty South expansion (“Hardisty South”) which commenced operations in January 2019. Hardisty South, which is owned and operated by USDTC II, added one and one-half 120-railcar unit trains of transloading capacity per day, or approximately 112,500 barrels per day, of takeaway capacity to the terminal by modifying the existing loading rack and building additional infrastructure and trackage. Omnibus Agreement We are party to an omnibus agreement with USD, USDG and certain of their subsidiaries, or Omnibus Agreement, 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, 2020 and 2019 was $1.8 million and $2.2 million, respectively, and for the six months ended June 30, 2020 and 2019 was $3.8 million and $4.7 million, respectively, which amounts are included in “ Selling, general and administrative — related part y” in our consolidated statements of operations. We had a payable balance of $0.3 million and $0.4 million with respect to these costs at June 30, 2020 and December 31, 2019, respectively included in “ 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, in May 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 now 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. ” Hardisty Terminal Services Agreement We entered into a terminal services agreement with USDTC II during the third quarter of 2019, whereby Hardisty South will provide terminalling services for a third-party customer of our Hardisty terminal for contracted capacity that exceeds the transloading capacity currently available, We incurred $2.1 million and $4.1 million of expenses pursuant to the arrangement for the three and six months ended June 30, 2020, which amounts are included in “ Operating and maintenance expense — related party ” in our consolidated statements of operations. These costs represent the same rate, on a per barrel basis, that we received as revenue from our third-party customer, which is included in “ Terminalling Services ” revenue in our consolidated statements of operations. Additionally, in conjunction with this agreement, we recorded a contract asset of $0.8 million at June 30, 2020 on our consolidated balance sheet in “ Other non-current assets — related party ”, representing long-term prepaid expense associated with this agreement due to tiered billing provisions in the related terminalling services agreements. We had no recorded asset at December 31, 2019, associated with this agreement. Hardisty Shared Facilities Agreement USDTC facilitates the provision of services on behalf of USDTC II pursuant to the terms of a shared facilities agreement, which includes all subcontracted railcar loading, operating, maintenance, pipeline and management services for the entire Hardisty terminal, including Hardisty South owned by USDTC II. USDTC passes through a proportionate amount of the cost of such services to USDTC II. Our financial statements only reflect the cost incurred by USDTC. 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. USDM assumed the rights and obligations for terminalling capacity at our Hardisty terminal from another customer in June 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 USDM assuming these rights and obligations and in order to accommodate the needs of the Stroud customer, the contracted term for the capacity held by USDM at our Hardisty terminal was extended from June 30, 2019 to June 30, 2020. 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. USDM’s agreement with the third party customer was renewed and extended, effective July 1, 2020, and USDM subsequently assigned its terminalling services agreement with the third party customer directly to us and is therefore no longer a customer at our Hardisty terminal. USDM controlled approximately 25% of the available monthly capacity of the Hardisty terminal through June 30, 2020. In connection with our purchase of the Stroud terminal, we also entered into a Marketing Services Agreement with USDM, as discussed above. 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 six Terminalling services — related party ” in our consolidated statements of operations. 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 ” and “ Fleet services — related party ” and in our consolidated statements of operations. Our related party revenues from USD and affiliates are presented below in the following table for the indicated periods: Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 (in thousands) Terminalling services — related party $ 3,800 $ 5,525 $ 7,888 $ 11,163 Fleet leases — related party 983 983 1,967 1,967 Fleet services — related party 228 228 455 455 Freight and other reimbursables — related party 1 — 1 61 $ 5,012 $ 6,736 $ 10,311 $ 13,646 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, 2020 December 31, 2019 (in thousands) Accounts receivable — related party $ 2,461 $ 1,778 Accounts payable and accrued expenses — related party (1) $ 64 $ 87 Other current and non-current assets — related party (2) $ 855 $ 358 Deferred revenue — related party (3) $ 410 $ 1,482 (1) Includes amounts payable to a related party pursuant to the Hardisty Terminal Services Agreement, discussed above, as well as other accounts payable related party amounts associated with our terminalling services business. Does not include amounts payable to related parties associated with the Omnibus Agreement, as discussed above. (2) Includes a contract asset associated with a lease agreement with USDM and cumulative revenue that has been recognized in advance of billing the customer due to tiered billing provisions. Refer to Note 4. Revenue for further discussion. Also includes a contract asset associated with the Hardisty Terminal Services Agreement with USDTC II, as discussed above. (3) 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 We paid the following aggregate cash distributions to USDG as a holder of our common units, and with respect to the February 2020 payment date, the sole owner of our subordinated units and to USD Partners GP LLC as sole holder of our general partner interest and IDRs. Distribution Declaration Date Record Date Distribution Amount Paid to Amount Paid to (in thousands) January 30, 2020 February 10, 2020 February 19, 2020 $ 4,276 $ 372 April 23, 2020 May 5, 2020 May 15, 2020 $ 1,283 $ 51

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIESFrom 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, 2020
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, changes in contract assets and liabilities, 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, 2020 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 22,309 $ — $ — $ 22,309 Terminalling services — related party 3,800 — — 3,800 Fleet leases — related party — 983 — 983 Fleet services — 51 — 51 Fleet services — related party — 228 — 228 Freight and other reimbursables 32 32 — 64 Freight and other reimbursables — related party — 1 — 1 Total revenues 26,141 1,295 — 27,436 Operating costs Subcontracted rail services 2,688 — — 2,688 Pipeline fees 5,395 — — 5,395 Freight and other reimbursables 32 33 — 65 Operating and maintenance 3,604 1,025 — 4,629 Selling, general and administrative 1,417 213 2,825 4,455 Goodwill impairment loss — — — — Depreciation and amortization 5,203 — — 5,203 Total operating costs 18,339 1,271 2,825 22,435 Operating income (loss) 7,802 24 (2,825) 5,001 Interest expense — — 2,256 2,256 Loss associated with derivative instruments — — 332 332 Foreign currency transaction loss 81 3 1,066 1,150 Other income, net (110) — (1) (111) Provision for (benefit from) income taxes 208 (20) — 188 Net income (loss) $ 7,623 $ 41 $ (6,478) $ 1,186 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 Goodwill impairment loss — — — — 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 Six Months Ended June 30, 2020 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 46,544 $ — $ — $ 46,544 Terminalling services — related party 7,888 — — 7,888 Fleet leases — related party — 1,967 — 1,967 Fleet services — 101 — 101 Fleet services — related party — 455 — 455 Freight and other reimbursables 649 37 — 686 Freight and other reimbursables — related party — 1 — 1 Total revenues 55,081 2,561 — 57,642 Operating costs Subcontracted rail services 6,133 — — 6,133 Pipeline fees 11,742 — — 11,742 Freight and other reimbursables 649 38 — 687 Operating and maintenance 7,692 2,045 — 9,737 Selling, general and administrative 3,140 526 5,962 9,628 Goodwill impairment loss 33,589 — — 33,589 Depreciation and amortization 10,625 — — 10,625 Total operating costs 73,570 2,609 5,962 82,141 Operating loss (18,489) (48) (5,962) (24,499) Interest expense — — 4,995 4,995 Loss associated with derivative instruments — — 3,205 3,205 Foreign currency transaction loss (gain) 7 (3) 1,054 1,058 Other income, net (839) — (4) (843) Provision for (benefit from) income taxes 161 (480) — (319) Net income (loss) $ (17,818) $ 435 $ (15,212) $ (32,595) 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 Goodwill impairment loss — — — — 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 Segment Adjusted EBITDA The following tables present the computation of Segment Adjusted EBITDA, which is a measure determined in accordance with GAAP, for each of our segments for the periods indicated: Three Months Ended June 30, Six Months Ended June 30, Terminalling Services Segment 2020 2019 2020 2019 (in thousands) Net income (loss) $ 7,623 $ 8,155 $ (17,818) $ 16,603 Interest income (1) (2) (8) (23) (15) Depreciation and amortization 5,203 5,283 10,625 10,017 Provision for income taxes 208 123 161 190 Foreign currency transaction loss (gain) (2) 81 (54) 7 (95) Loss associated with disposal of assets — 42 — 50 Goodwill impairment loss — — 33,589 — Other income — (25) — (42) Non-cash deferred amounts (3) 1,119 161 1,556 110 Segment Adjusted EBITDA $ 14,232 $ 13,677 $ 28,097 $ 26,818 (1) Represents interest income associated with our Terminalling Services segment that is included in “ Other expense (income), net ” in our consolidated statements of operations. (2) Represents foreign exchange transaction amounts associated with activities between our U.S. and Canadian subsidiaries. (3) Represents the change in non-cash contract assets and liabilities associated with revenue recognized at blended rates based on tiered rate structures in certain of our customer contracts and 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 2020 2019 2020 2019 (in thousands) Net income (loss) $ 41 $ 65 $ 435 $ (11) Provision for (benefit from) income taxes (20) 5 (480) 8 Foreign currency transaction loss (gain) (1) 3 4 (3) 8 Segment Adjusted EBITDA 24 74 (48) 5 (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, 2020
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 be classified as “qualifying income” as such term is defined in §7704(d) of the Internal Revenue Code of 1986, as amended, or the Code. 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 loss of $0.1 million for the three months ended June 30, 2019, and $0.1 million and $0.2 million for the six months ended June 30, 2020 and 2019, respectively. USD Rail LP had no significant income or loss for the three months ended June 30, 2020. 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 reduces 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 tax rate on business income for Alberta businesses in 2020 is 10%. 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, 2020, income tax expense for our Canadian operations is determined based upon the combined federal and provincial income tax rate of 25%, representing a 15% federal income tax rate and a 10% provincial income tax rate. For the three and six months ended June 30, 2019, income tax expense of our Canadian operations was determined based on the combined federal and provincial income tax rate of 26.5%. 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. CARES Act On March 27, 2020, the CARES Act was signed into law. The CARES Act is an emergency economic stimulus package enacted in response to the coronavirus outbreak which, among other measures, contains numerous income tax provisions. Some of these tax provisions are expected to be effective retroactively for tax years ending before the date of enactment. For us, the most significant change included in the CARES Act was the impact to U.S. net operating loss carryback provisions. U.S. net operating losses incurred in tax years 2018, 2019, or 2020 can now be carried back to the preceding five tax years and may be used to fully offset taxable income (i.e. they are not subject to the 80 percent net income offset limitation of Section 172 of the Code). As a result of these CARES Act changes, for the three and six months ended June 30, 2020 we recognized a current tax benefit of $13 thousand and $530 thousand, respectively, for a claimable tax refund by carrying back U.S. net operating losses incurred in 2018, 2019, and the first half of 2020. We also recognized a one-time deferred tax expense of $46 thousand in the first quarter of 2020 due to the net effect of utilizing all U.S. net operating loss deferred tax assets and releasing the corresponding U.S. valuation allowance as of December 31, 2019. We expect to recognize an additional tax benefit in 2020 due to anticipated taxable losses. The tax impacts of the CARES Act were computed with the best available information, and will be adjusted after the 2020 U.S. tax return is finalized. However, we do not expect these adjustments to have a material change to the tax provision in future periods. 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, 2020 2019 2020 2019 (in thousands) Income tax expense (benefit) at the U.S. federal statutory rate $ 289 21 % $ 226 21 % $ (6,912) 21 % $ 518 21 % Amount attributable to partnership not subject to income tax (119) (9) % (107) (10) % 7,034 (21) % (372) (15) % Foreign income tax rate differential 16 1 % 40 4 % 26 — % 63 3 % Other - CARES Act (8) (1) % (53) (5) % (212) — % (53) (2) % State income tax expense 10 1 % 5 1 % 19 — % 8 — % Change in valuation allowance — — % 17 2 % (274) 1 % 34 1 % Provision for (benefit from) income taxes $ 188 13 % $ 128 13 % $ (319) 1 % $ 198 8 % We determined our year-to-date 2020 provision for income taxes using an estimated annual effective income tax rate of 1% on a consolidated basis for fiscal year 2020. 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, 2020 2019 2020 2019 (in thousands) Current income tax expense: U.S. federal income tax benefit $ (13) $ — $ (530) $ — State income tax expense 10 5 19 8 Canadian federal and provincial income tax expense 380 277 733 593 Total current income tax expense 377 282 222 601 Deferred income tax expense (benefit): U.S. federal income tax expense (benefit) (16) — 31 — Canadian federal and provincial income tax benefit (173) (154) (572) (403) Total change in deferred income tax benefit (189) (154) (541) (403) Provision for (benefit from) income taxes $ 188 $ 128 $ (319) $ 198 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. Our deferred income tax assets are included in “ Other non-current assets ” and deferred income tax liabilities are included in “ Deferred income tax liabilities, net ” on our consolidated balance sheets. The major components of our deferred income tax assets and liabilities associated with our operations were as follows as of the dates indicated: June 30, 2020 U.S. Foreign Total (in thousands) Deferred income tax assets Property and equipment $ — $ 571 $ 571 Capital loss carryforwards — 387 387 Operating loss carryforwards — — — Deferred income tax liabilities Unbilled revenue — (435) (435) Prepaid expenses (31) — (31) Valuation allowance — (387) (387) Deferred income tax asset (liability), net $ (31) $ 136 $ 105 December 31, 2019 U.S. Foreign Total (in thousands) Deferred income tax assets Property and equipment $ — $ 272 $ 272 Capital loss carryforwards — 387 387 Operating loss carryforwards 320 — 320 Deferred income tax liabilities Unbilled revenue — (730) (730) Prepaid expenses (46) — (46) Property and equipment — — — Valuation allowance (274) (387) (661) Deferred income tax liability, net $ — $ (458) $ (458) We had no loss carryforwards for U.S. federal tax purposes remaining at June 30, 2020. We had loss carryforwards of $1.5 million remaining as of December 31, 2019. We had loss carryforwards for Canadian tax purposes of $4.2 million and $4.3 million as of June 30, 2020 and December 31, 2019, respectively. A portion of our Canadian loss carryforward is for capital items that do not expire under currently enacted Canadian tax law, while $1.0 million of the carryforward amount relates to Canadian operating losses that will expire in 2034. We are subject to examination by the taxing authorities for the years ended December 31, 2019, 2018 and 2017. We did not have any unrecognized income tax benefits or any income tax reserves for uncertain tax positions as of June 30, 2020 and December 31, 2019. Refer to Note 19. Supplemental Cash Flow Information for information regarding amounts paid for income taxes.

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	6 Months Ended
	Jun. 30, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	DERIVATIVE FINANCIAL INSTRUMENTSOur net income, or loss, 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 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 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, 2020 December 31, 2019 (in thousands) Other current liabilities $ (1,572) $ (139) Other non-current liabilities (2,170) (687) $ (3,742) $ (826) We have not designated our derivative financial instruments as hedges of our interest rate exposure. As a result, changes in the fair value of these derivatives are recorded as “Loss associated with derivative instruments” in our consolidated statements of operations. 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, 2020 2019 2020 2019 (in thousands) Loss associated with derivative instruments $ 332 $ 1,074 $ 3,205 $ 1,746 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: June 30, 2020 December 31, 2019 Notional Interest Rate Parameters Fair Value Fair Value (in thousands) Collar Agreements Maturing in 2022 Ceiling $ 100,000,000 2.5 % $ 7 $ 83 Floor $ 100,000,000 1.7 % (3,749) (909) Total $ (3,742) $ (826) We record the fair market value of our derivative financial instruments in our consolidated balance sheets as current and non-current assets or liabilities on a net basis by counterparty. The terms of the International Swaps and Derivatives Association Master Agreement, which governs our financial contracts, 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, 2020 Current assets Non-current assets Current liabilities Non-current liabilities Total (in thousands) Fair value of derivatives — gross presentation $ 4 $ 3 $ (1,576) $ (2,173) $ (3,742) Effects of netting arrangements (4) (3) 4 3 — Fair value of derivatives — net presentation $ — $ — $ (1,572) $ (2,170) $ (3,742) December 31, 2019 Current assets Non-current assets Current liabilities Non-current liabilities Total (in thousands) Fair value of derivatives — gross presentation $ — $ 83 $ (139) $ (770) $ (826) Effects of netting arrangements — (83) — 83 — Fair value of derivatives — net presentation $ — $ — $ (139) $ (687) $ (826)

PARTNERS' CAPITAL

PARTNERS' CAPITAL	6 Months Ended
	Jun. 30, 2020
Equity [Abstract]
PARTNERS' CAPITAL	PARTNERS’ CAPITAL Our common units represent and subordinated units represented limited partner interests in us. The holders of common units are and subordinated units were 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, 2020. 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 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. All of our subordinated units converted into common units on a one-for-one basis in separate sequential tranches. Each tranche was comprised of 20.0% of the subordinated units issued in conjunction with our IPO. Each separate tranche was eligible to convert on or after December 31, 2015 (but no more frequently than once in any twelve Our partnership agreement provides that, while any subordinated units remained outstanding, holders of our common units had 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 were made on the subordinated units. 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 518,475 vested during the first six months in 2020, of which 339,073 were converted into our common units after 179,402 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 18. 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. For the quarter ended June 30, 2020, the board of directors of our general partner determined that we had sufficient available cash after the establishment of cash reserves and the payment of our expenses to distribute $0.111 per unit on all of our units.

UNIT BASED COMPENSATION

UNIT BASED COMPENSATION	6 Months Ended
	Jun. 30, 2020
Share-based Payment Arrangement [Abstract]
UNIT BASED COMPENSATION	UNIT BASED COMPENSATION Class A units Our Class A units vested annually over a four four Class A unit. As a result, we converted 38,750 Class A units into 38,750 common units in 2019 and no Class A units remain outstanding at June 30, 2020. Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Class A units outstanding at beginning of period — — — 38,750 Vested — — — (38,750) Forfeited — — — — Class A units outstanding at end of period — — — — 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, 2020 2019 2020 2019 (in thousands) Selling, general and administrative $ — $ — $ — $ 14 For the three and six months ended June 30, 2020 and 2019 we had no forfeitures of 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 were included in “Distributions” as presented in our consolidated statements of cash flows and our consolidated statements 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, 2020 or 2019, for distributions paid on Class A units that were forfeited. Long-term Incentive Plan In 2020 and 2019, the board of directors of our general partner, acting in its capacity as our general partner, approved the grant of 694,140 and 633,637 Phantom Units, respectively, to directors and employees of our general partner and its affiliates under our A/R LTIP. At June 30, 2020, we had 943,277 Phantom Units remaining available for issuance. 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 the 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 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 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, 2019 37,139 1,252,544 $ 11.34 Granted 40,065 594,912 $ 10.15 Vested (37,139) (481,336) $ 10.84 Forfeited — (38,955) $ 11.07 Phantom Unit awards at June 30, 2020 40,065 1,327,165 $ 10.98 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 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, 2019 12,177 44,620 $ 11.53 Granted 13,136 46,027 $ 10.15 Vested (12,177) — $ 11.37 Phantom Unit awards at June 30, 2020 13,136 90,647 $ 10.76 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 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 operations 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 operations, with an offset to common units within the Partners’ Capital section of our consolidated balance sheet. For the three months ended June 30, 2020 and 2019, we recognized $1.6 million and for the six months ended June 30, 2020 and 2019 we recognized $3.3 million and $3.0 million, respectively, of compensation expense associated with outstanding Phantom Units. As of June 30, 2020, we have unrecognized compensation expense associated with our outstanding Phantom Units totaling $12.9 million, which we expect to recognize over a weighted average period of 2.68 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, 2020 2019 2020 2019 (in thousands) Equity-classified Phantom Units (1) $ 152 $ 469 $ 629 $ 887 Liability-classified Phantom Units 12 29 33 44 Total $ 164 $ 498 $ 662 $ 931 (1) We had no reclassifications to unit based compensation expense for DERs paid in relation to Phantom Units that have been forfeited for the three months ended June 30, 2020 and 2019. We reclassified $57 thousand and $7 thousand for the six months ended June 30, 2020 and 2019, respectively, for forfeitures.

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	6 Months Ended
	Jun. 30, 2020
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, 2020 2019 (in thousands) Cash paid for income taxes $ 433 $ 607 Cash paid for interest $ 4,957 $ 5,815 Cash paid for operating leases $ 3,416 $ 3,058 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, 2020 2019 (in thousands) Loss associated with disposal of assets $ — $ 50 Amortization of deferred financing costs 414 657 $ 414 $ 707 Non-cash activities Leases We recorded $2.8 million of right-of-use lease assets and the associated liabilities on our consolidated balance sheet as of June 30, 2020, representing non-cash activities resulting from new or extended lease agreements. See Note 7. Leases for further discussion. Non-cash Investing Activities For the six months ended June 30, 2020 and 2019, we had non-cash investing activities for capital expenditures for property, plant and equipment that were financed through accounts payable and accrued expenses as presented in the table below for the periods indicated: Six months ended June 30, 2020 2019 (in thousands) Property, plant and equipment financed through accounts payable accrued liabilities $ (252) $ 2,316

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Distribution to Partners On July 23, 2020, the board of directors of USD Partners GP LLC, acting in its capacity as our general partner, declared a quarterly cash distribution payable of $0.111 per unit, or $0.444 per unit on an annualized basis, for the three months ended June 30, 2020. Consistent with the distribution declared for the first quarter of 2020, the distribution represents a decrease of $0.259 per unit, or 70.0% below the distribution with respect to the fourth quarter of 2019. The distribution will be paid on August 14, 2020, to unitholders of record at the close of business on August 4, 2020. The distribution will include payment of $1.7 million to our public common unitholders, $1.3 million to USDG as a holder of our common units and $51 thousand to USD Partners GP LLC as a holder of the general partner interest. Revolving Credit Facility Activity Subsequent to June 30, 2020, we made additional repayments of $3.0 million under the terms of our existing $385 million Revolving Credit Facility. The Credit Agreement provides for borrowings of up to $385 million, expandable to $500.0 million, with lender consent, and expires on November 2, 2022. As of August 3, 2020, we had amounts outstanding of $215.0 million under the Revolving Credit Facility.

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of PresentationOur 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, including adjustments made associated with the provisions of the CARES Act discussed above, and consisting only of normal recurring adjustments, which our management considers necessary to present fairly our financial position as of June 30, 2020, our results of operations for the three and six months ended June 30, 2020 and 2019, and our cash flows for the six months ended June 30, 2020 and 2019. We derived our consolidated balance sheet as of December 31, 2019 from the audited consolidated financial statements included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2019. Our results of operations for the three and six months ended June 30, 2020 and 2019 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, 2019.
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 accounts in our statement of operations 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.
Recently Adopted Accounting Pronouncements and Recent Accounting Pronouncements Not Yet Adopted	Recently Adopted Accounting Pronouncements Intangibles - Goodwill and Other In January 2017, the Financial Accounting Standards Board, or 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 adopted the provisions of ASU 2017-04 on January 1, 2020. In March 2020, we tested the goodwill associated with our Casper terminal for impairment due to there being circumstances that suggested the fair value of the Casper reporting unit was less than its carrying amount. The circumstances identified related to the overall downturn in the crude market and the decline in the demand for petroleum products, which could lead to delays or reductions of expected throughput levels and changes in expectations for current and future contracts at the Casper terminal. Refer to Note 1. Organization and Basis of Presentation — Current Events for more information. This standard requires us to recognize an impairment loss for the amount by which the carrying amount of our Casper terminal exceeds the fair value of the terminal. Accordingly, we have recognized an impairment loss in our goodwill asset for the six months ended June 30, 2020. Refer to Note 8. Goodwill and Intangible assets for more information. Recent Accounting Pronouncements Not Yet Adopted Income Taxes (ASU 2019-12) In December 2019, the FASB issued Accounting Standards Update No. 2019-12, or ASU 2019-12, which amends ASC Topic 740 by removing certain exceptions related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period and the recognition of deferred tax liabilities for outside basis differences. It also simplifies aspects of the accounting for franchise taxes and enacted changes in tax laws or rates and clarifies the accounting for transactions that result in a step-up in the tax basis of goodwill. In addition, under the provisions of ASU 2019-12, single-member limited liability companies and similar disregarded entities that are not subject to income tax are not required to recognize an allocation of consolidated income tax expense in their separate financial statements, but they could elect to do so.

NET INCOME (LOSS) PER LIMITED_2

NET INCOME (LOSS) PER LIMITED PARTNER INTEREST (Tables)	6 Months Ended
	Jun. 30, 2020
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 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) Calculated as if our general partner holds the original 2% general partner interest in us, which is currently at 1.7%.
Schedule of earnings per share, basic and diluted	We determined basic and diluted net income (loss) per limited partner unit as set forth in the following tables: For the Three Months Ended June 30, 2020 Common Subordinated Units (7) Class A Units (7) General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 1,166 $ — $ — $ 20 $ 1,186 Less: Distributable earnings (2) 3,129 — — 54 3,183 Distributions in excess of earnings $ (1,963) $ — $ — $ (34) $ (1,997) Weighted average units outstanding (3) 26,844 — — 461 27,305 Distributable earnings per unit (4) $ 0.12 $ — $ — Overdistributed earnings per unit (5) (0.07) — — Net income per limited partner unit (basic and diluted) (6) $ 0.05 $ — $ — (1) Represents net income allocated to each class of units based on the actual ownership of the Partnership during the period. There were no amounts attributed to the general partner for its incentive distribution rights. (2) Represents the distributions payable for the period based upon the quarterly distribution amounts of $0.111 per unit or $0.444 on an annualized basis. Amounts presented for each class of units include a proportionate amount of the $152 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 1,367,230 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. Additionally, in February 2020, the final tranche of 2,092,709 subordinated units were converted into common units. Refer to Note 17. Partners Capital for more information. For the Three Months Ended June 30, 2019 Common Subordinated Class A Units (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 has been reduced by its proportionate amount of the $161 thousand attributed to the general partner for its incentive distribution rights. (2) Represents the distributions paid for the period based upon the quarterly distribution amounts 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 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 1,292,474 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 17. Partners Capital for more information. For the Six Months Ended June 30, 2020 Common Subordinated Units (7) Class A Units (7) General Total (in thousands, except per unit amounts) Net loss attributable to general and limited partner interests in USD Partners LP (1) $ (32,029) $ (15) $ — $ (551) $ (32,595) Less: Distributable earnings (2) 6,258 — — 107 6,365 Distributions in excess of earnings $ (38,287) $ (15) $ — $ (658) $ (38,960) Weighted average units outstanding (3) 26,180 575 — 461 27,216 Distributable earnings per unit (4) $ 0.24 $ — $ — Overdistributed earnings per unit (5) (1.46) (0.03) — Net loss per limited partner unit (basic and diluted) (6) $ (1.22) $ (0.03) $ — (1) Represents net loss allocated to each class of units based on the actual ownership of the Partnership during the period. There were no amounts attributed to the general partner for its incentive distribution rights. (2) Represents the per unit distribution paid of $0.111 per unit for the three months ended March 31, 2020 and $0.111 per unit distributable for the three months ended June 30, 2020, representing a year-to-date distribution of $0.222 per unit. Amounts presented for each class of units include a proportionate amount of the $152 thousand distributed and $152 thousand distributable 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 loss per limited partner unit excludes the effects of 1,367,230 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. Additionally, in February 2020, the final tranche of 2,092,709 subordinated units were converted into common units. Refer to Note 17. Partners Capital for more information. For the Six Months Ended June 30, 2019 Common Subordinated Class A Units (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 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 $940 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 1,292,474 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 17. Partners Capital for more information.

REVENUES (Tables)

REVENUES (Tables)	6 Months Ended
	Jun. 30, 2020
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, 2020 U.S. Canada Total (in thousands) Third party $ 6,653 $ 15,771 $ 22,424 Related party $ 2,115 $ 2,897 $ 5,012 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 Six Months Ended June 30, 2020 U.S. Canada Total (in thousands) Third party $ 13,702 $ 33,629 $ 47,331 Related party $ 4,420 $ 5,891 $ 10,311 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
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, 2020 are as follows for the periods indicated: For the six months ending December 31, 2020 2021 2022 2023 Thereafter Total (in thousands) Terminalling Services (1) (2) (3) $ 50,525 $ 95,498 $ 71,881 $ 36,481 $ 146,460 $ 400,845 Fleet Services 742 1,016 1,269 38 8 3,073 Total $ 51,267 $ 96,514 $ 73,150 $ 36,519 $ 146,468 $ 403,918 (1) A significant portion of our terminalling services agreements are denominated in Canadian dollars. We have converted the remaining performance obligations associated with these Canadian dollar-denominated contracts using the year-to-date average exchange rate of 0.7335 U.S. dollars per each Canadian dollar at June 30, 2020. (2) Includes fixed monthly minimum commitment fees per contracts and excludes constrained estimates of 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. Also excludes estimated constrained variable consideration included in certain of our terminalling services agreements that is based on crude oil pricing index differentials. (3) Assumes USD’s Diluent Recovery Unit project goes into service in the second half of 2021, which will result in certain terminalling services agreements of our Hardisty terminal being automatically extended through mid-2031 and certain agreements at our Stroud terminal having a termination right in June 2022.
Schedule of changes of balance of contract liabilities	We had the following amounts outstanding associated with our contract assets on our consolidated balance sheets in the financial statement line items presented below in the following table for the indicated periods: June 30, 2020 December 31, 2019 (in thousands) Other current assets $ 374 $ 171 Other current assets — related party $ — $ 264 We have the following amounts outstanding associated with our deferred revenue on our consolidated balance sheets in the financial statement line items presented below in the following table for the indicated periods: June 30, 2020 December 31, 2019 (in thousands) Deferred revenue $ 5,531 $ 6,104 Deferred revenue — related party (1) $ — $ 1,072 Other non-current liabilities $ 7,372 $ 3,391 (1) Includes deferred revenue associated with customer prepayments from related parties. Refer to Note 12. Transactions with Related Parties for additional discussion of deferred revenues associated with related parties. Excludes deferred revenue from related parties associated with our fleet leases discussed below. The following table presents the changes associated with the balance of our deferred revenue for the six months ended June 30, 2020: December 31, 2019 Cash Additions for Customer Prepayments Revenue Recognized June 30, 2020 (in thousands) Customer prepayments $ 6,104 $ 5,531 $ (6,104) $ 5,531 Customer prepayments — related party (1) $ 1,072 $ — $ (1,072) $ — Other contract liabilities (2) $ 3,391 $ 3,981 $ — $ 7,372 (1) Includes deferred revenue associated with customer prepayments from related parties. Refer to Note 12. Transactions with Related Parties for additional discussion of deferred revenues associated with related parties. Excludes deferred revenue from related parties associated with our fleet leases discussed below. (2) Includes cumulative revenue that has been deferred due to tiered billing provisions included in certain of our Canadian dollar-denominated contracts, as discussed above. As such, the change in Other contract liabilities presented has been reduced by approximately $155 thousand due to the impact of the change in the end of period exchange rate between December 31, 2019 and June 30, 2020.

RESTRICTED CASH (Tables)

RESTRICTED CASH (Tables)	6 Months Ended
	Jun. 30, 2020
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, 2020 2019 (in thousands) Cash and cash equivalents $ 3,093 $ 7,168 Restricted Cash 7,153 7,292 Total cash, cash equivalents and restricted cash $ 10,246 $ 14,460
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, 2020 2019 (in thousands) Cash and cash equivalents $ 3,093 $ 7,168 Restricted Cash 7,153 7,292 Total cash, cash equivalents and restricted cash $ 10,246 $ 14,460

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2020
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Our property and equipment is comprised of the following asset classifications as of the dates indicated: June 30, 2020 December 31, 2019 Estimated (in thousands) Land $ 10,090 $ 10,224 N/A Trackage and facilities 123,055 126,008 10-30 Pipeline 32,735 32,916 20-30 Equipment 16,814 16,857 3-20 Furniture 64 66 5-10 Total property and equipment 182,758 186,071 Accumulated depreciation (42,502) (38,919) Construction in progress (1) 720 585 Property and equipment, net $ 140,976 $ 147,737 (1) The amounts classified as “Construction in progress” are excluded from amounts being depreciated. These amounts represent property that has not been placed into productive service as of the respective consolidated balance sheet date. We had no capitalized interest costs for the three and six months ended June 30, 2020, and $131 thousand and $269 thousand for the three and six months ended June 30, 2019, respectively

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2020
Leases [Abstract]
Summary of lease cost	We have noncancellable operating leases for railcars, buildings, storage tanks, offices, railroad tracks, and land. Six Months Ended June 30, 2020 Weighted-average discount rate 5.8 % Weighted average remaining lease term in years 2.36 Our total lease cost consisted of the following items for the dates indicated: Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 (in thousands) Operating lease cost $ 1,492 $ 1,484 $ 2,978 $ 2,968 Short term lease cost 47 52 92 99 Variable lease cost 2 — 11 — Sublease income (1,342) (1,337) (2,683) (2,670) Total $ 199 $ 199 $ 398 $ 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, 2020 (in thousands): 2020 $ 2,929 2021 5,509 2022 4,507 2023 22 Total lease payments $ 12,967 Less: imputed interest (876) Present value of lease liabilities $ 12,091
Schedule of lease income	Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 (in thousands, except weighted average term) Lease income (1) $ 2,366 $ 2,584 $ 4,552 $ 5,149 Weighted average remaining lease term in years 2.26 (1) Lease income associated with crude oil storage tanks we lease to customers of our terminals totaling $1.4 million and $1.6 million for the three months ended June 30, 2020 and 2019, and $2.5 million and $3.2 million for the six months ended June 30, 2020 and 2019, respectively, is included in “Terminalling services” revenues on our consolidated statements of operations.
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, 2020 (in thousands): 2020 $ 4,732 2021 8,290 2022 5,354 Total $ 18,376

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2020
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, 2020 December 31, 2019 (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 (58,222) (51,923) Other (48) (44) Total accumulated amortization (58,270) (51,967) Total intangible assets, net $ 67,796 $ 74,099

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Schedule of long-term debt	Our long-term debt balances included the following components as of the specified dates: June 30, 2020 December 31, 2019 (in thousands) Revolving Credit Facility $ 218,000 $ 220,000 Less: Deferred financing costs, net (1,934) (2,349) Total long-term debt, net $ 216,066 $ 217,651
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, 2020 December 31, 2019 (in millions) Aggregate borrowing capacity under Credit Agreement $ 385.0 $ 385.0 Less: Revolving Credit Facility amounts outstanding 218.0 220.0 Available under the Credit Agreement based on capacity $ 167.0 $ 165.0 Available under the Credit Agreement based on covenants (1) $ 26.2 $ 28.8 (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 $26.2 million and $28.8 million of borrowing capacity available at June 30, 2020 and December 31, 2019, respectively.
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, 2020 2019 2020 2019 (in thousands) Interest expense on the Credit Agreement $ 2,049 $ 2,906 $ 4,581 $ 5,781 Capitalized interest on construction in progress — (131) — (269) Amortization of deferred financing costs 207 207 414 657 Total interest expense $ 2,256 $ 2,982 $ 4,995 $ 6,169

NONCONSOLIDATED VARIABLE INTE_2

NONCONSOLIDATED VARIABLE INTEREST ENTITIES (Tables)	6 Months Ended
	Jun. 30, 2020
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, 2020 and December 31, 2019, as well as our maximum exposure to losses from entities in which we have a variable interest, but are not the primary beneficiary. Generally, our maximum exposure to losses is limited to amounts receivable for services we provided, reduced by any deferred revenues. June 30, 2020 Total assets Total liabilities Maximum exposure to loss (in thousands) Accounts receivable $ 10 $ — $ — Deferred revenue — 10 — $ 10 $ 10 $ — December 31, 2019 Total assets Total liabilities Maximum exposure to loss (in thousands) Accounts receivable $ 11 $ — $ 1 Deferred revenue — 10 — $ 11 $ 10 $ 1

TRANSACTIONS WITH RELATED PAR_2

TRANSACTIONS WITH RELATED PARTIES (Tables)	6 Months Ended
	Jun. 30, 2020
Related Party Transactions [Abstract]
Schedule of deferred revenue, current portion - related party	Our related party revenues from USD and affiliates are presented below in the following table for the indicated periods: Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 (in thousands) Terminalling services — related party $ 3,800 $ 5,525 $ 7,888 $ 11,163 Fleet leases — related party 983 983 1,967 1,967 Fleet services — related party 228 228 455 455 Freight and other reimbursables — related party 1 — 1 61 $ 5,012 $ 6,736 $ 10,311 $ 13,646 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, 2020 December 31, 2019 (in thousands) Accounts receivable — related party $ 2,461 $ 1,778 Accounts payable and accrued expenses — related party (1) $ 64 $ 87 Other current and non-current assets — related party (2) $ 855 $ 358 Deferred revenue — related party (3) $ 410 $ 1,482 (1) Includes amounts payable to a related party pursuant to the Hardisty Terminal Services Agreement, discussed above, as well as other accounts payable related party amounts associated with our terminalling services business. Does not include amounts payable to related parties associated with the Omnibus Agreement, as discussed above. (2) Includes a contract asset associated with a lease agreement with USDM and cumulative revenue that has been recognized in advance of billing the customer due to tiered billing provisions. Refer to Note 4. Revenue for further discussion. Also includes a contract asset associated with the Hardisty Terminal Services Agreement with USDTC II, as discussed above. (3) 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	We paid the following aggregate cash distributions to USDG as a holder of our common units, and with respect to the February 2020 payment date, the sole owner of our subordinated units and to USD Partners GP LLC as sole holder of our general partner interest and IDRs. Distribution Declaration Date Record Date Distribution Amount Paid to Amount Paid to (in thousands) January 30, 2020 February 10, 2020 February 19, 2020 $ 4,276 $ 372 April 23, 2020 May 5, 2020 May 15, 2020 $ 1,283 $ 51

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	6 Months Ended
	Jun. 30, 2020
Segment Reporting [Abstract]
Summary of reportable segment data for continuing operations	Three Months Ended June 30, 2020 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 22,309 $ — $ — $ 22,309 Terminalling services — related party 3,800 — — 3,800 Fleet leases — related party — 983 — 983 Fleet services — 51 — 51 Fleet services — related party — 228 — 228 Freight and other reimbursables 32 32 — 64 Freight and other reimbursables — related party — 1 — 1 Total revenues 26,141 1,295 — 27,436 Operating costs Subcontracted rail services 2,688 — — 2,688 Pipeline fees 5,395 — — 5,395 Freight and other reimbursables 32 33 — 65 Operating and maintenance 3,604 1,025 — 4,629 Selling, general and administrative 1,417 213 2,825 4,455 Goodwill impairment loss — — — — Depreciation and amortization 5,203 — — 5,203 Total operating costs 18,339 1,271 2,825 22,435 Operating income (loss) 7,802 24 (2,825) 5,001 Interest expense — — 2,256 2,256 Loss associated with derivative instruments — — 332 332 Foreign currency transaction loss 81 3 1,066 1,150 Other income, net (110) — (1) (111) Provision for (benefit from) income taxes 208 (20) — 188 Net income (loss) $ 7,623 $ 41 $ (6,478) $ 1,186 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 Goodwill impairment loss — — — — 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 Six Months Ended June 30, 2020 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 46,544 $ — $ — $ 46,544 Terminalling services — related party 7,888 — — 7,888 Fleet leases — related party — 1,967 — 1,967 Fleet services — 101 — 101 Fleet services — related party — 455 — 455 Freight and other reimbursables 649 37 — 686 Freight and other reimbursables — related party — 1 — 1 Total revenues 55,081 2,561 — 57,642 Operating costs Subcontracted rail services 6,133 — — 6,133 Pipeline fees 11,742 — — 11,742 Freight and other reimbursables 649 38 — 687 Operating and maintenance 7,692 2,045 — 9,737 Selling, general and administrative 3,140 526 5,962 9,628 Goodwill impairment loss 33,589 — — 33,589 Depreciation and amortization 10,625 — — 10,625 Total operating costs 73,570 2,609 5,962 82,141 Operating loss (18,489) (48) (5,962) (24,499) Interest expense — — 4,995 4,995 Loss associated with derivative instruments — — 3,205 3,205 Foreign currency transaction loss (gain) 7 (3) 1,054 1,058 Other income, net (839) — (4) (843) Provision for (benefit from) income taxes 161 (480) — (319) Net income (loss) $ (17,818) $ 435 $ (15,212) $ (32,595) 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 Goodwill impairment loss — — — — 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
Reconciliation of adjusted EBITDA to loss from continuing operations	The following tables present the computation of Segment Adjusted EBITDA, which is a measure determined in accordance with GAAP, for each of our segments for the periods indicated: Three Months Ended June 30, Six Months Ended June 30, Terminalling Services Segment 2020 2019 2020 2019 (in thousands) Net income (loss) $ 7,623 $ 8,155 $ (17,818) $ 16,603 Interest income (1) (2) (8) (23) (15) Depreciation and amortization 5,203 5,283 10,625 10,017 Provision for income taxes 208 123 161 190 Foreign currency transaction loss (gain) (2) 81 (54) 7 (95) Loss associated with disposal of assets — 42 — 50 Goodwill impairment loss — — 33,589 — Other income — (25) — (42) Non-cash deferred amounts (3) 1,119 161 1,556 110 Segment Adjusted EBITDA $ 14,232 $ 13,677 $ 28,097 $ 26,818 (1) Represents interest income associated with our Terminalling Services segment that is included in “ Other expense (income), net ” in our consolidated statements of operations. (2) Represents foreign exchange transaction amounts associated with activities between our U.S. and Canadian subsidiaries. (3) Represents the change in non-cash contract assets and liabilities associated with revenue recognized at blended rates based on tiered rate structures in certain of our customer contracts and 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 2020 2019 2020 2019 (in thousands) Net income (loss) $ 41 $ 65 $ 435 $ (11) Provision for (benefit from) income taxes (20) 5 (480) 8 Foreign currency transaction loss (gain) (1) 3 4 (3) 8 Segment Adjusted EBITDA 24 74 (48) 5 (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, 2020
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, 2020 2019 2020 2019 (in thousands) Income tax expense (benefit) at the U.S. federal statutory rate $ 289 21 % $ 226 21 % $ (6,912) 21 % $ 518 21 % Amount attributable to partnership not subject to income tax (119) (9) % (107) (10) % 7,034 (21) % (372) (15) % Foreign income tax rate differential 16 1 % 40 4 % 26 — % 63 3 % Other - CARES Act (8) (1) % (53) (5) % (212) — % (53) (2) % State income tax expense 10 1 % 5 1 % 19 — % 8 — % Change in valuation allowance — — % 17 2 % (274) 1 % 34 1 % Provision for (benefit from) income taxes $ 188 13 % $ 128 13 % $ (319) 1 % $ 198 8 %
Schedule of components of income tax expense (benefit)	We determined our year-to-date 2020 provision for income taxes using an estimated annual effective income tax rate of 1% on a consolidated basis for fiscal year 2020. 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, 2020 2019 2020 2019 (in thousands) Current income tax expense: U.S. federal income tax benefit $ (13) $ — $ (530) $ — State income tax expense 10 5 19 8 Canadian federal and provincial income tax expense 380 277 733 593 Total current income tax expense 377 282 222 601 Deferred income tax expense (benefit): U.S. federal income tax expense (benefit) (16) — 31 — Canadian federal and provincial income tax benefit (173) (154) (572) (403) Total change in deferred income tax benefit (189) (154) (541) (403) Provision for (benefit from) income taxes $ 188 $ 128 $ (319) $ 198
Schedule of deferred tax assets and liabilities	The major components of our deferred income tax assets and liabilities associated with our operations were as follows as of the dates indicated: June 30, 2020 U.S. Foreign Total (in thousands) Deferred income tax assets Property and equipment $ — $ 571 $ 571 Capital loss carryforwards — 387 387 Operating loss carryforwards — — — Deferred income tax liabilities Unbilled revenue — (435) (435) Prepaid expenses (31) — (31) Valuation allowance — (387) (387) Deferred income tax asset (liability), net $ (31) $ 136 $ 105 December 31, 2019 U.S. Foreign Total (in thousands) Deferred income tax assets Property and equipment $ — $ 272 $ 272 Capital loss carryforwards — 387 387 Operating loss carryforwards 320 — 320 Deferred income tax liabilities Unbilled revenue — (730) (730) Prepaid expenses (46) — (46) Property and equipment — — — Valuation allowance (274) (387) (661) Deferred income tax liability, net $ — $ (458) $ (458)

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	6 Months Ended
	Jun. 30, 2020
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, 2020 December 31, 2019 (in thousands) Other current liabilities $ (1,572) $ (139) Other non-current liabilities (2,170) (687) $ (3,742) $ (826)
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, 2020 2019 2020 2019 (in thousands) Loss associated with derivative instruments $ 332 $ 1,074 $ 3,205 $ 1,746
Schedule of derivative instruments	The following table presents summarized information about the fair values of our outstanding interest rate contracts for the periods indicated: June 30, 2020 December 31, 2019 Notional Interest Rate Parameters Fair Value Fair Value (in thousands) Collar Agreements Maturing in 2022 Ceiling $ 100,000,000 2.5 % $ 7 $ 83 Floor $ 100,000,000 1.7 % (3,749) (909) Total $ (3,742) $ (826)
Offsetting assets	The effect of the rights of offset are presented in the tables below as of the dates indicated. June 30, 2020 Current assets Non-current assets Current liabilities Non-current liabilities Total (in thousands) Fair value of derivatives — gross presentation $ 4 $ 3 $ (1,576) $ (2,173) $ (3,742) Effects of netting arrangements (4) (3) 4 3 — Fair value of derivatives — net presentation $ — $ — $ (1,572) $ (2,170) $ (3,742) December 31, 2019 Current assets Non-current assets Current liabilities Non-current liabilities Total (in thousands) Fair value of derivatives — gross presentation $ — $ 83 $ (139) $ (770) $ (826) Effects of netting arrangements — (83) — 83 — Fair value of derivatives — net presentation $ — $ — $ (139) $ (687) $ (826)
Offsetting liabilities	The effect of the rights of offset are presented in the tables below as of the dates indicated. June 30, 2020 Current assets Non-current assets Current liabilities Non-current liabilities Total (in thousands) Fair value of derivatives — gross presentation $ 4 $ 3 $ (1,576) $ (2,173) $ (3,742) Effects of netting arrangements (4) (3) 4 3 — Fair value of derivatives — net presentation $ — $ — $ (1,572) $ (2,170) $ (3,742) December 31, 2019 Current assets Non-current assets Current liabilities Non-current liabilities Total (in thousands) Fair value of derivatives — gross presentation $ — $ 83 $ (139) $ (770) $ (826) Effects of netting arrangements — (83) — 83 — Fair value of derivatives — net presentation $ — $ — $ (139) $ (687) $ (826)

UNIT BASED COMPENSATION (Tables

UNIT BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2020
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, 2020 2019 2020 2019 (in thousands) Selling, general and administrative $ — $ — $ — $ 14
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, 2019 37,139 1,252,544 $ 11.34 Granted 40,065 594,912 $ 10.15 Vested (37,139) (481,336) $ 10.84 Forfeited — (38,955) $ 11.07 Phantom Unit awards at June 30, 2020 40,065 1,327,165 $ 10.98 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 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, 2019 12,177 44,620 $ 11.53 Granted 13,136 46,027 $ 10.15 Vested (12,177) — $ 11.37 Phantom Unit awards at June 30, 2020 13,136 90,647 $ 10.76 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
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, 2020 2019 2020 2019 (in thousands) Equity-classified Phantom Units (1) $ 152 $ 469 $ 629 $ 887 Liability-classified Phantom Units 12 29 33 44 Total $ 164 $ 498 $ 662 $ 931 (1) We had no reclassifications to unit based compensation expense for DERs paid in relation to Phantom Units that have been forfeited for the three months ended June 30, 2020 and 2019. We reclassified $57 thousand and $7 thousand for the six months ended June 30, 2020 and 2019, respectively, for forfeitures.
Class A Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of class A units outstanding	Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Class A units outstanding at beginning of period — — — 38,750 Vested — — — (38,750) Forfeited — — — — Class A units outstanding at end of period — — — —

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2020
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, 2020 2019 (in thousands) Cash paid for income taxes $ 433 $ 607 Cash paid for interest $ 4,957 $ 5,815 Cash paid for operating leases $ 3,416 $ 3,058 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, 2020 2019 (in thousands) Loss associated with disposal of assets $ — $ 50 Amortization of deferred financing costs 414 657 $ 414 $ 707 For the six months ended June 30, 2020 and 2019, we had non-cash investing activities for capital expenditures for property, plant and equipment that were financed through accounts payable and accrued expenses as presented in the table below for the periods indicated: Six months ended June 30, 2020 2019 (in thousands) Property, plant and equipment financed through accounts payable accrued liabilities $ (252) $ 2,316

NET INCOME (LOSS) PER LIMITED_3

NET INCOME (LOSS) PER LIMITED PARTNER INTEREST - Schedule of Distribution Method to Limited and General Partners (Details)	6 Months Ended
	Jun. 30, 2020$ / shares
Minimum Quarterly Distribution
Distribution Made to Limited Partner [Line Items]
Percentage Distributed to Limited Partners	98.00%
Percentage distributed to general partner (including IDRs)	2.00%
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 | USD Partners GP LLC | USD PARTNERS LP
Distribution Made to Limited Partner [Line Items]
General partner interest (in percentage)	2.00%
Maximum | Minimum Quarterly Distribution
Distribution Made to Limited Partner [Line Items]
Distribution made to partner, distributions paid, per unit (USD per Share)	$ 0.2875
Maximum | First Target Distribution
Distribution Made to Limited Partner [Line Items]
Distribution made to partner, distributions paid, per unit (USD per Share)	0.330625
Maximum | Second Target Distribution
Distribution Made to Limited Partner [Line Items]
Distribution made to partner, distributions paid, per unit (USD per Share)	0.359375
Maximum | Third Target Distribution
Distribution Made to Limited Partner [Line Items]
Distribution made to partner, distributions paid, per unit (USD per Share)	0.431250
Minimum | First Target Distribution
Distribution Made to Limited Partner [Line Items]
Distribution made to partner, distributions paid, per unit (USD per Share)	0.2875
Minimum | Second Target Distribution
Distribution Made to Limited Partner [Line Items]
Distribution made to partner, distributions paid, per unit (USD per Share)	0.330625
Minimum | Third Target Distribution
Distribution Made to Limited Partner [Line Items]
Distribution made to partner, distributions paid, per unit (USD per Share)	0.359375
Minimum | Thereafter
Distribution Made to Limited Partner [Line Items]
Distribution made to partner, distributions paid, per unit (USD per Share)	$ 0.431250

NET INCOME (LOSS) PER LIMITED_4

NET INCOME (LOSS) PER LIMITED PARTNER INTEREST - Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($)	1 Months Ended	3 Months Ended				6 Months Ended
	Feb. 28, 2019	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019
Limited Partners' Capital Account [Line Items]
Net income (loss) attributable to general and limited partner interests in USD Partners LP		$ 1,186,000		$ 951,000		$ (32,595,000)	$ 2,270,000
Less: Distributable earnings		3,183,000		10,475,000		6,365,000	20,858,000
Distributions in excess of earnings		$ (1,997,000)		$ (9,524,000)		$ (38,960,000)	$ (18,588,000)
Weighted average units outstanding (in shares)		27,305,000		26,964,000		27,216,000	26,882,000
Partners share targeted year-to-date distribution amount (USD per share)		$ 0.111	$ 0.111	$ 0.365	$ 0.3625	$ 0.222	$ 0.7275
Partners' annual distribution amount per share (USD per share)		$ 0.444		$ 1.46
Antidilutive securities excluded from computation of earnings per share, amount (in shares)		1,367,230		1,292,474
Incentive distribution rights
Limited Partners' Capital Account [Line Items]
Equity-classified phantom units						$ 152,000
Phantom share units (PSUs)
Limited Partners' Capital Account [Line Items]
Equity-classified phantom units							$ 940,000
Partners' distributable amount		$ 152,000		$ 471,000		$ 152,000	$ 471,000
Common Units
Limited Partners' Capital Account [Line Items]
Weighted average units outstanding (in shares)		26,844,000		24,410,000		26,180,000	23,739,000
Subordinated Units
Limited Partners' Capital Account [Line Items]
Weighted average units outstanding (in shares)		0		2,093,000		575,000	2,671,000
Limited Partner | Common Units
Limited Partners' Capital Account [Line Items]
Net income (loss) attributable to general and limited partner interests in USD Partners LP		$ 1,166,000		$ 713,000		$ (32,029,000)	$ 1,767,000
Less: Distributable earnings		3,129,000		9,336,000		6,258,000	18,609,000
Distributions in excess of earnings		$ (1,963,000)		$ (8,623,000)		$ (38,287,000)	$ (16,842,000)
Weighted average units outstanding (in shares)		26,844,000		24,410,000		26,180,000	23,739,000
Distributable earnings per unit (USD per share)		$ 0.12		$ 0.38		$ 0.24	$ 0.78
Overdistributed earnings per unit (in USD per share)		(0.07)		(0.35)		(1.46)	(0.71)
Net income (loss) per limited partner unit (basic and diluted) (USD per share)		$ 0.05		$ 0.03		$ (1.22)	$ 0.07
Equity-classified phantom units		$ 3,129,000		$ 9,272,000		$ 12,593,000	$ 17,527,000
Conversion of units (in units)						2,092,709	2,131,459
Limited Partner | Subordinated Units
Limited Partners' Capital Account [Line Items]
Net income (loss) attributable to general and limited partner interests in USD Partners LP		0		61,000		$ (15,000)	$ 162,000
Less: Distributable earnings		0		801,000		0	1,595,000
Distributions in excess of earnings		$ 0		$ (740,000)		$ (15,000)	$ (1,433,000)
Distributable earnings per unit (USD per share)		$ 0		$ 0.38		$ 0	$ 0.60
Overdistributed earnings per unit (in USD per share)		0		(0.35)		(0.03)	(0.54)
Net income (loss) per limited partner unit (basic and diluted) (USD per share)		$ 0		$ 0.03		$ (0.03)	$ 0.06
Equity-classified phantom units		$ 0		$ 796,000		$ 811,000	$ 2,368,000
Conversion of units (in units)						(2,092,709)	(2,092,709)
Limited Partner | Class A Units
Limited Partners' Capital Account [Line Items]
Net income (loss) attributable to general and limited partner interests in USD Partners LP		0		0		$ 0	$ 0
Less: Distributable earnings		0		0		0	0
Distributions in excess of earnings		$ 0		$ 0		$ 0	$ 0
Weighted average units outstanding (in shares)		0		0		0	11,000
Distributable earnings per unit (USD per share)		$ 0		$ 0		$ 0	$ 0
Overdistributed earnings per unit (in USD per share)		0		0		0	0
Net income (loss) per limited partner unit (basic and diluted) (USD per share)		$ 0		$ 0		$ 0	$ 0
Equity-classified phantom units						$ 0	$ 14,000
Vested (in shares)	38,750	0		0		0	38,750
Conversion of units (in units)						0	(38,750)
General Partner
Limited Partners' Capital Account [Line Items]
Net income (loss) attributable to general and limited partner interests in USD Partners LP		$ 20,000		$ 177,000		$ (551,000)	$ 341,000
Less: Distributable earnings		54,000		338,000		107,000	654,000
Distributions in excess of earnings		$ (34,000)		$ (161,000)		$ (658,000)	$ (313,000)
Weighted average units outstanding (in shares)		461,000		461,000		461,000	461,000
Equity-classified phantom units		$ 53,000		$ 316,000		$ 433,000	$ 608,000
General Partner | Incentive distribution rights
Limited Partners' Capital Account [Line Items]
Equity-classified phantom units		$ 0		$ 161,000		$ 0	$ 302,000

REVENUES (Details)

REVENUES (Details)	6 Months Ended
	Jun. 30, 2020USD ($)segment	Dec. 31, 2019USD ($)
Disaggregation of Revenue [Line Items]
Number of reportable segments | segment	2
Contract duration	one year or less
Breakage rate (in percentage)	100.00%
Deferred revenue	$ 5,531,000	$ 6,104,000
Estimated breakage bssociated with the make-upright options
Disaggregation of Revenue [Line Items]
Deferred revenue	0	1,100,000
Related party | Fleet leases
Disaggregation of Revenue [Line Items]
Deferred revenue	$ 400,000	$ 400,000

REVENUES - Schedule of Geograph

REVENUES - Schedule of Geographic Revenues (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Third-Party Customer
Disaggregation of Revenue [Line Items]
Revenues	$ 22,424	$ 20,079	$ 47,331	$ 40,537
Related party
Disaggregation of Revenue [Line Items]
Revenues	5,012	6,736	10,311	13,646
U.S. | Third-Party Customer
Disaggregation of Revenue [Line Items]
Revenues	6,653	8,722	13,702	17,442
U.S. | Related party
Disaggregation of Revenue [Line Items]
Revenues	2,115	2,208	4,420	4,582
Canada | Third-Party Customer
Disaggregation of Revenue [Line Items]
Revenues	15,771	11,357	33,629	23,095
Canada | Related party
Disaggregation of Revenue [Line Items]
Revenues	$ 2,897	$ 4,528	$ 5,891	$ 9,064

REVENUES - Schedule of Remainin

REVENUES - Schedule of Remaining Performance Obligation (Details) $ in Thousands	Jun. 30, 2020USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 403,918
Exchange rate (USD per CAD)	0.7335
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 51,267
Expected timing of satisfaction, period	6 months
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	$ 96,514
Expected timing of satisfaction, period	1 year
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	$ 73,150
Expected timing of satisfaction, period	1 year
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	$ 36,519
Expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 146,468
Expected timing of satisfaction, period	0 years
Terminalling services
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 400,845
Terminalling services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 50,525
Expected timing of satisfaction, period	6 months
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	$ 95,498
Expected timing of satisfaction, period	1 year
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	$ 71,881
Expected timing of satisfaction, period	1 year
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	$ 36,481
Expected timing of satisfaction, period	1 year
Terminalling services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 146,460
Expected timing of satisfaction, period	0 years
Fleet services
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 3,073
Fleet services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 742
Expected timing of satisfaction, period	6 months
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
Expected timing of satisfaction, period	1 year
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	$ 1,269
Expected timing of satisfaction, period	1 year
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	$ 38
Expected timing of satisfaction, period	1 year
Fleet services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 8
Expected timing of satisfaction, period	0 years

REVENUES - Schedule of Contract

REVENUES - Schedule of Contract Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Disaggregation of Revenue [Line Items]
Other current assets	$ 374	$ 171
Other current asset with related party
Disaggregation of Revenue [Line Items]
Other current assets	$ 0	$ 264

REVENUES - Schedule of Deferred

REVENUES - Schedule of Deferred Revenue (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Deferred Revenue Arrangement [Line Items]
Deferred revenue	$ 5,531	$ 6,104
Deferred revenue — related party	410	1,482
Related party
Deferred Revenue Arrangement [Line Items]
Deferred revenue — related party	0	1,072
Third-Party Customer
Deferred Revenue Arrangement [Line Items]
Other non-current liabilities	$ 7,372	$ 3,391

REVENUES - Schedule of Change i

REVENUES - Schedule of Change in Customer Liability (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2020USD ($)
Change In Contract With Customer Liability [Roll Forward]
Customer prepayments, beginning of the period	$ 6,104
Customer prepayments - related party, beginning of the period	1,482
Cash Additions for Customer Prepayments	5,531
Revenue Recognized	(6,104)
Customer prepayments, end of the period	5,531
Customer prepayments - related party, end of the period	410
Third-Party Customer
Change In Contract With Customer Liability [Roll Forward]
Contract with customer, liability beginning of the period	3,391
Cash Additions for Customer Prepayments	3,981
Revenue Recognized	0
Contract with customer, liability end of the period	7,372
Effect of exchange rate on contract with customer liability	155
Related party
Change In Contract With Customer Liability [Roll Forward]
Customer prepayments - related party, beginning of the period	1,072
Cash Additions for Customer Prepayments	0
Revenue Recognized	(1,072)
Customer prepayments - related party, end of the period	$ 0

RESTRICTED CASH (Details)

RESTRICTED CASH (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2018
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	$ 3,093	$ 3,083	$ 7,168
Restricted Cash	7,153	7,601	7,292
Total cash, cash equivalents and restricted cash	$ 10,246	$ 10,684	$ 14,460	$ 12,383

PROPERTY AND EQUIPMENT - Schedu

PROPERTY AND EQUIPMENT - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 182,758		$ 182,758		$ 186,071
Accumulated depreciation	(42,502)		(42,502)		(38,919)
Construction in progress	720		720		585
Property and equipment, net	140,976		140,976		147,737
Capitalized interest	0	$ 131	0	$ 269
Land
Property, Plant and Equipment [Line Items]
Total property and equipment	10,090		10,090		10,224
Trackage and facilities
Property, Plant and Equipment [Line Items]
Total property and equipment	123,055		$ 123,055		126,008
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	32,735		$ 32,735		32,916
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			30 years
Equipment
Property, Plant and Equipment [Line Items]
Total property and equipment	16,814		$ 16,814		16,857
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	$ 64		$ 64		$ 66
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 ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Property, Plant and Equipment [Abstract]
Depreciation and amortization	$ 2,100,000	$ 2,100,000	$ 4,300,000	$ 3,700,000
Asset retirement obligation, revision of estimate	200,000		200,000	$ 600,000
Asset retirement obligation	$ 0		$ 0

LEASES - Lease Cost (Details)

LEASES - Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Leases [Abstract]
Weighted average discount rate (in percentage)	5.80%		5.80%
Weighted average remaining lease term in years	2 years 4 months 9 days		2 years 4 months 9 days
Operating lease cost	$ 1,492	$ 1,484	$ 2,978	$ 2,968
Short term lease cost	47	52	92	99
Variable lease cost	2	0	11	0
Sublease income	(1,342)	(1,337)	(2,683)	(2,670)
Total	$ 199	$ 199	$ 398	$ 397

LEASES - Future payments (Detai

LEASES - Future payments (Details) $ in Thousands	Jun. 30, 2020USD ($)
Leases [Abstract]
2020	$ 2,929
2021	5,509
2022	4,507
2023	22
Total lease payments	12,967
Less: imputed interest	(876)
Present value of lease liabilities	$ 12,091

LEASES - Lease Income Informati

LEASES - Lease Income Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Lessee, Lease, Description [Line Items]
Lease income	$ 2,366	$ 2,584	$ 4,552	$ 5,149
Weighted average remaining lease term in years			2 years 3 months 3 days
Terminalling services
Lessee, Lease, Description [Line Items]
Revenue from contract with a customer excluding assessed tax	22,309	19,730	$ 46,544	39,728
Terminalling services | Crude oil storage tanks
Lessee, Lease, Description [Line Items]
Revenue from contract with a customer excluding assessed tax	$ 1,400	$ 1,600	$ 2,500	$ 3,200

LEASES - Future Lease Income (D

LEASES - Future Lease Income (Details) $ in Thousands	Jun. 30, 2020USD ($)
Leases [Abstract]
2020	$ 4,732
2021	8,290
2022	5,354
Total	$ 18,376

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS (Details) bbl / d in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)bbl / d	Jun. 30, 2019USD ($)	Dec. 31, 2019USD ($)
Goodwill [Line Items]
Goodwill assumptions weighted average cost of capital (in percentage)			12.00%
Goodwill assumptions debt capital structure (in percentage)			65.00%
Goodwill assumptions equity capital structure (in percentage)			35.00%
Goodwill assumptions income analysis weight (in percentage)			0.50
Goodwill assumptions market analysis weight (in percentage)			25.00%
Goodwill assumptions transaction analysis weight (in percentage)			25.00%
Goodwill impairment loss	$ 0	$ 0	$ 33,589	$ 0
Goodwill	0		0		$ 33,589
Amortization of intangible assets	$ 3,200	$ 3,200	$ 6,300	$ 6,300
Residual value multiple			8
Customer service agreements
Goodwill [Line Items]
Useful life			15 years
Minimum
Goodwill [Line Items]
Goodwill assumptions EBITDA multiple for public company equity prices			7.25
Goodwill assumptions EBITDA multiple for sales and purchase of comparable business			8
Incremental volumes expected for terminalling and storage services | bbl / d			4
Maximum
Goodwill [Line Items]
Goodwill assumptions EBITDA multiple for public company equity prices			8.25
Goodwill assumptions EBITDA multiple for sales and purchase of comparable business			9
Incremental volumes expected for terminalling and storage services | bbl / d			25

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Carrying amount:
Total carrying amount	$ 126,066	$ 126,066
Accumulated amortization:
Total accumulated amortization	(58,270)	(51,967)
Total intangible assets, net	67,796	74,099
Customer service agreements
Carrying amount:
Total carrying amount	125,960	125,960
Accumulated amortization:
Total accumulated amortization	(58,222)	(51,923)
Other
Carrying amount:
Total carrying amount	106	106
Accumulated amortization:
Total accumulated amortization	$ (48)	$ (44)

DEBT - Narrative (Details)

DEBT - Narrative (Details) - Credit Facility - Secured Debt	6 Months Ended	12 Months Ended
	Jun. 30, 2020USD ($)matuirty_date_extension	Dec. 31, 2019USD ($)
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]
Maximum borrowing capacity	$ 385,000,000
Line of credit facility, accordion feature, higher borrowing capacity option	$ 500,000,000
Average interest rate (in percentage)	2.94%	4.24%
Commitment fee percentage (in 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, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Total long-term debt, net	$ 216,066	$ 217,651
Secured Debt | Credit Facility
Debt Instrument [Line Items]
Less: Deferred financing costs, net	(1,934)	(2,349)
Revolving Credit Facility | Secured Debt | Credit Facility
Debt Instrument [Line Items]
Revolving Credit Facility	$ 218,000	$ 220,000

DEBT - Schedule of Line of Cred

DEBT - Schedule of Line of Credit Facilities (Details) - Secured Debt - Credit Facility	6 Months Ended
	Jun. 30, 2020USD ($)	Dec. 31, 2019USD ($)
Line of Credit Facility [Line Items]
Aggregate borrowing capacity under Credit Agreement	$ 385,000,000	$ 385,000,000
Available under the Credit Agreement based on capacity	167,000,000	165,000,000
EBITDA multiple cap	$ 26,200,000	28,800,000
Borrowing capacity limit multiple of EBITDA	4.5
Revolving Credit Facility
Line of Credit Facility [Line Items]
Aggregate borrowing capacity under Credit Agreement	$ 385,000,000
Less: Revolving Credit Facility amounts outstanding	$ 218,000,000	$ 220,000,000

DEBT - Schedule of Interest Exp

DEBT - Schedule of Interest Expense, Net (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Line of Credit Facility [Line Items]
Interest expense on the Credit Agreement	$ 2,049	$ 2,906	$ 4,581	$ 5,781
Capitalized interest	0	(131)	0	(269)
Amortization of deferred financing costs	207	207	414	657
Total interest expense	$ 2,256	$ 2,982	$ 4,995	$ 6,169

COLLABORATIVE ARRANGEMENT (Deta

COLLABORATIVE ARRANGEMENT (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Disaggregation of Revenue [Line Items]
Other current liabilities	$ 4,524		$ 4,524		$ 3,150
Facilities Agreement with Gibson
Disaggregation of Revenue [Line Items]
Other current liabilities	1,600		1,600		$ 1,200
Pipeline fees
Disaggregation of Revenue [Line Items]
Operating costs	$ 5,395	$ 4,902	$ 11,742	$ 9,963

NONCONSOLIDATED VARIABLE INTE_3

NONCONSOLIDATED VARIABLE INTEREST ENTITIES (Details) $ in Thousands	Jun. 30, 2020USD ($)railcar	Dec. 31, 2019USD ($)
Variable Interest Entity [Line Items]
Assets	$ 244,584	$ 289,566
Liabilities	250,202	248,510
Variable interest entity, not primary beneficiary
Variable Interest Entity [Line Items]
Assets	10	11
Liabilities	10	10
Maximum exposure to loss	$ 0	1
Number of railcars with payment and performance obligations | railcar	1,232
Variable interest entity, not primary beneficiary | Accounts receivable
Variable Interest Entity [Line Items]
Assets	$ 10	11
Liabilities	0	0
Maximum exposure to loss	0	1
Variable interest entity, not primary beneficiary | Deferred revenue
Variable Interest Entity [Line Items]
Assets	0	0
Liabilities	10	10
Maximum exposure to loss	$ 0	$ 0

TRANSACTIONS WITH RELATED PAR_3

TRANSACTIONS WITH RELATED PARTIES - Narrative (Details)	1 Months Ended	3 Months Ended		6 Months Ended
	Jan. 31, 2019railcar	Jun. 30, 2020USD ($)railcarbarrelshares	Jun. 30, 2019USD ($)shares	Jun. 30, 2020USD ($)railcarbarrelshares	Jun. 30, 2019USD ($)shares	Mar. 31, 2020shares	Dec. 31, 2019USD ($)shares	Mar. 31, 2019shares	Dec. 31, 2018shares
Related Party Transaction [Line Items]
Amount of transloading capacity per day per unit train | railcar		120		120
Number of barrels of takeaway capacity per day | barrel		112,500		112,500
Selling, general and administrative costs		$ 4,455,000	$ 4,947,000	$ 9,628,000	$ 9,874,000
Accounts payable and accrued expenses — related party		374,000		374,000			$ 465,000
Other non-current assets — related party		800,000		$ 800,000			15,000
Percentage of control of terminal capacity				25.00%
Related party
Related Party Transaction [Line Items]
Selling, general and administrative costs		1,835,000	2,225,000	$ 3,828,000	4,675,000
USDG | Omnibus Agreement | Limited Partner
Related Party Transaction [Line Items]
Selling, general and administrative costs		1,800,000	$ 2,200,000	3,800,000	$ 4,700,000
Accounts payable and accrued expenses — related party		300,000		300,000			400,000
USD Terminal Canada II | Hardisty Terminal Services Agreement | Related party
Related Party Transaction [Line Items]
Operating and maintenance		$ 2,100,000		$ 4,100,000
Other non-current assets — related party							$ 0
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 | Limited Partner | USD PARTNERS LP
Related Party Transaction [Line Items]
Limited partner interest (in percentage)				42.30%
USD Partners GP LLC | General Partner | USD PARTNERS LP
Related Party Transaction [Line Items]
General partner interest (in percentage)				1.70%
General Partner
Related Party Transaction [Line Items]
Partners' capital account (in units) | shares		461,136	461,136	461,136	461,136	461,136	461,136	461,136	461,136
General Partner | USD Partners GP LLC
Related Party Transaction [Line Items]
Partners' capital account (in units) | shares		461,136		461,136
General Partner | USD Partners GP LLC | USD PARTNERS LP
Related Party Transaction [Line Items]
General partner interest (in percentage)				2.00%
Common Units | Limited Partner
Related Party Transaction [Line Items]
Partners' capital account (in units) | shares		26,843,674	24,410,226	26,843,674	24,410,226	26,843,674	24,411,892	24,408,073	21,916,024
Common Units | Limited Partner | USDG
Related Party Transaction [Line Items]
Partners' capital account (in units) | shares		11,557,090		11,557,090
Units pledged as collateral (in units) | shares		10,000,000		10,000,000

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, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Related Party Transaction [Line Items]
Accounts receivable — related party	$ 2,461		$ 2,461		$ 1,778
Lease revenues | Terminalling and Fleets Services Agreements
Related Party Transaction [Line Items]
Other current and non-current assets — related party	855		855		358
Customer prepayments, current position | Terminalling and Fleets Services Agreements
Related Party Transaction [Line Items]
Deferred revenue— related party	410		410		1,482
USD Marketing | Related party
Related Party Transaction [Line Items]
Related party	5,012	$ 6,736	10,311	$ 13,646
USD Marketing | Terminalling services — related party | Related party
Related Party Transaction [Line Items]
Related party	3,800	5,525	7,888	11,163
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	1	$ 0	1	$ 61
USD Marketing | Lease revenues | Terminalling and Fleets Services Agreements
Related Party Transaction [Line Items]
Accounts receivable — related party	2,461		2,461		1,778
Accounts payable and accrued expenses — related party	$ 64		$ 64		$ 87

TRANSACTIONS WITH RELATED PAR_5

TRANSACTIONS WITH RELATED PARTIES - Schedule of Cash Distributions (Details) - USD ($) $ in Thousands	May 15, 2019	Feb. 19, 2019
USDG
Related Party Transaction [Line Items]
Amount Paid to USDG	$ 1,283	$ 4,276
USD Group LLC
Related Party Transaction [Line Items]
Amount Paid to USD Partners GP LLC	$ 51	$ 372

SEGMENT REPORTING - Narrative (

SEGMENT REPORTING - Narrative (Details)	6 Months Ended
	Jun. 30, 2020segment
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, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenues
Fleet leases	$ 2,366	$ 2,584	$ 4,552	$ 5,149
Total revenues	27,436	26,815	57,642	54,183
Operating costs
Operating and maintenance — related party	4,629	2,510	9,737	5,721
Selling, general and administrative — related party	4,455	4,947	9,628	9,874
Goodwill impairment loss	0	0	33,589	0
Depreciation and amortization	5,203	5,283	10,625	10,017
Total operating costs	22,435	21,639	82,141	43,601
Operating income (loss)	5,001	5,176	(24,499)	10,582
Interest expense	2,256	2,982	4,995	6,169
Loss associated with derivative instruments	332	1,074	3,205	1,746
Foreign currency transaction loss	1,150	20	1,058	202
Other expense (income), net	(111)	21	(843)	(3)
Provision for (benefit from) income taxes	188	128	(319)	198
Net income (loss)	1,186	951	(32,595)	2,270
Related party
Revenues
Revenues	5,012	6,736	10,311	13,646
Fleet leases	983	983	1,967	1,967
Operating costs
Operating and maintenance — related party	2,065	0	4,092	0
Selling, general and administrative — related party	1,835	2,225	3,828	4,675
Operating Segments | Terminalling services
Revenues
Total revenues	26,141	25,478	55,081	51,419
Operating costs
Operating and maintenance — related party	3,604	1,525	7,692	3,688
Selling, general and administrative — related party	1,417	1,597	3,140	3,260
Goodwill impairment loss	0	0	33,589	0
Depreciation and amortization	5,203	5,283	10,625	10,017
Total operating costs	18,339	17,229	73,570	34,720
Operating income (loss)	7,802	8,249	(18,489)	16,699
Interest expense	0	0	0	0
Loss associated with derivative instruments	0	0	0	0
Foreign currency transaction loss	81	(54)	7	(95)
Other expense (income), net	(110)	25	(839)	1
Provision for (benefit from) income taxes	208	123	161	190
Net income (loss)	7,623	8,155	(17,818)	16,603
Operating Segments | Terminalling services | Related party
Revenues
Fleet leases	0	0	0	0
Operating Segments | Fleet services
Revenues
Total revenues	1,295	1,337	2,561	2,764
Operating costs
Operating and maintenance — related party	1,025	985	2,045	2,033
Selling, general and administrative — related party	213	203	526	492
Goodwill impairment loss	0	0	0	0
Depreciation and amortization	0	0	0	0
Total operating costs	1,271	1,263	2,609	2,759
Operating income (loss)	24	74	(48)	5
Interest expense	0	0	0	0
Loss associated with derivative instruments	0	0	0	0
Foreign currency transaction loss	3	4	(3)	8
Other expense (income), net	0	0	0	0
Provision for (benefit from) income taxes	(20)	5	(480)	8
Net income (loss)	41	65	435	(11)
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 — related party	0	0	0	0
Selling, general and administrative — related party	2,825	3,147	5,962	6,122
Goodwill impairment loss	0	0	0	0
Depreciation and amortization	0	0	0	0
Total operating costs	2,825	3,147	5,962	6,122
Operating income (loss)	(2,825)	(3,147)	(5,962)	(6,122)
Interest expense	2,256	2,982	4,995	6,169
Loss associated with derivative instruments	332	1,074	3,205	1,746
Foreign currency transaction loss	1,066	70	1,054	289
Other expense (income), net	(1)	(4)	(4)	(4)
Provision for (benefit from) income taxes	0	0	0	0
Net income (loss)	(6,478)	(7,269)	(15,212)	(14,322)
Corporate | Related party
Revenues
Fleet leases	0	0	0	0
Terminalling services
Revenues
Revenues	22,309	19,730	46,544	39,728
Terminalling services | Related party
Revenues
Revenues	3,800	5,525	7,888	11,163
Terminalling services | Operating Segments | Terminalling services
Revenues
Revenues	22,309	19,730	46,544	39,728
Terminalling services | Operating Segments | Terminalling services | Related party
Revenues
Revenues	3,800	5,525	7,888	11,163
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	51	101	108
Fleet services | Related party
Revenues
Revenues	228	228	455	455
Fleet services | Operating Segments | Fleet services
Revenues
Revenues	51	51	101	108
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	64	298	686	701
Operating costs
Operating costs	65	298	687	762
Freight and other reimbursables | Related party
Revenues
Revenues	1	0	1	61
Freight and other reimbursables | Operating Segments | Terminalling services
Revenues
Revenues	32	223	649	521
Operating costs
Operating costs	32	223	649	528
Freight and other reimbursables | Operating Segments | Terminalling services | Related party
Revenues
Revenues	0	0	0	7
Freight and other reimbursables | Operating Segments | Fleet services
Revenues
Revenues	32	75	37	180
Operating costs
Operating costs	33	75	38	234
Freight and other reimbursables | Operating Segments | Fleet services | Related party
Revenues
Revenues	1	0	1	54
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	2,688	3,699	6,133	7,264
Subcontracted rail services | Operating Segments | Terminalling services
Operating costs
Operating costs	2,688	3,699	6,133	7,264
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	5,395	4,902	11,742	9,963
Pipeline fees | Operating Segments | Terminalling services
Operating costs
Operating costs	5,395	4,902	11,742	9,963
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

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, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Segment Reporting Information [Line Items]
Net income (loss)	$ 1,186	$ 951	$ (32,595)	$ 2,270
Depreciation and amortization	5,203	5,283	10,625	10,017
Provision for (benefit from) income taxes	188	128	(319)	198
Foreign currency transaction loss (gain)	1,150	20	1,058	202
Goodwill impairment loss	0	0	33,589	0
Operating Segments | Terminalling services
Segment Reporting Information [Line Items]
Net income (loss)	7,623	8,155	(17,818)	16,603
Interest income	(2)	(8)	(23)	(15)
Depreciation and amortization	5,203	5,283	10,625	10,017
Provision for (benefit from) income taxes	208	123	161	190
Foreign currency transaction loss (gain)	81	(54)	7	(95)
Loss associated with disposal of assets	0	42	0	50
Goodwill impairment loss	0	0	33,589	0
Other income	0	(25)	0	(42)
Non-cash deferred amounts	1,119	161	1,556	110
Segment Adjusted EBITDA	14,232	13,677	28,097	26,818
Operating Segments | Fleet services
Segment Reporting Information [Line Items]
Net income (loss)	41	65	435	(11)
Depreciation and amortization	0	0	0	0
Provision for (benefit from) income taxes	(20)	5	(480)	8
Foreign currency transaction loss (gain)	3	4	(3)	8
Goodwill impairment loss	0	0	0	0
Segment Adjusted EBITDA	$ 24	$ 74	$ (48)	$ 5

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Operating Loss Carryforwards [Line Items]
Effective income tax rate (in percentage)	21.00%		21.00%	21.00%	21.00%
Income (loss) from continuing operations before income taxes, noncontrolling interest	$ 1,374,000		$ 1,079,000	$ (32,914,000)	$ 2,468,000
CARES act, current income tax benefit	$ 13,000			$ 530,000
CARES act, deferred tax expense		$ 46,000
Effective income tax rate	13.00%		13.00%	1.00%	8.00%
Unrecognized tax benefits	$ 0			$ 0		$ 0
Canada
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	4,200,000			4,200,000		4,300,000
Unrecognized tax benefits subject to expiration	$ 1,000,000			1,000,000
Canada Revenue Agency
Operating Loss Carryforwards [Line Items]
Federal and provincial income tax rate (in percentage)	25.00%				26.50%
Subsidiaries
Operating Loss Carryforwards [Line Items]
Income (loss) from continuing operations before income taxes, noncontrolling interest			$ 100,000	100,000	$ 200,000
Subsidiaries | U.S.
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 0			$ 0		$ 1,500,000

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, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Amount
Income tax expense (benefit) at the U.S. federal statutory rate	$ 289	$ 226	$ (6,912)	$ 518
Amount attributable to partnership not subject to income tax	(119)	(107)	7,034	(372)
Foreign income tax rate differential	16	40	26	63
Other - CARES Act	(8)	(53)	(212)	(53)
State income tax expense	10	5	19	8
Change in valuation allowance	0	17	(274)	34
Provision for (benefit from) income taxes	$ 188	$ 128	$ (319)	$ 198
Percent
Income tax expense (benefit) at the U.S. federal statutory rate	21.00%	21.00%	21.00%	21.00%
Amount attributable to partnership not subject to income tax	(9.00%)	(10.00%)	(21.00%)	(15.00%)
Foreign income tax rate differential	1.00%	4.00%	0.00%	3.00%
Other - CARES Act	(1.00%)	(5.00%)	0.00%	(2.00%)
State income tax expense	1.00%	1.00%	0.00%	0.00%
Change in valuation allowance	0.00%	2.00%	1.00%	1.00%
Provision for (benefit from) income taxes	13.00%	13.00%	1.00%	8.00%

INCOME TAXES - Components of In

INCOME TAXES - Components of Income Tax Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Current income tax expense:
U.S. federal income tax benefit	$ (13)	$ 0	$ (530)	$ 0
State income tax expense	10	5	19	8
Canadian federal and provincial income tax expense	380	277	733	593
Total current income tax expense	377	282	222	601
Deferred income tax expense (benefit):
U.S. federal income tax expense (benefit)	(16)	0	31	0
Canadian federal and provincial income tax benefit	(173)	(154)	(572)	(403)
Total change in deferred income tax benefit	(189)	(154)	(541)	(403)
Provision for (benefit from) income taxes	$ 188	$ 128	$ (319)	$ 198

INCOME TAXES - Schedule of Defe

INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Deferred income tax assets
Property and equipment	$ 571	$ 272
Capital loss carryforwards	387	387
Operating loss carryforwards	0	320
Deferred income tax liabilities
Unbilled revenue	(435)	(730)
Prepaid expenses	(31)	(46)
Property and equipment		0
Valuation allowance	(387)	(661)
Deferred income tax liability, net	(31)	(458)
Non-current assets
Deferred income tax liabilities
Deferred income tax assets, net	105
U.S.
Deferred income tax assets
Property and equipment	0	0
Capital loss carryforwards	0	0
Operating loss carryforwards	0	320
Deferred income tax liabilities
Unbilled revenue	0	0
Prepaid expenses	(31)	(46)
Property and equipment		0
Valuation allowance	0	(274)
Deferred income tax liability, net	(31)	0
Foreign
Deferred income tax assets
Property and equipment	571	272
Capital loss carryforwards	387	387
Operating loss carryforwards	0	0
Deferred income tax liabilities
Unbilled revenue	(435)	(730)
Prepaid expenses	0	0
Property and equipment		0
Valuation allowance	(387)	(387)
Deferred income tax liability, net		$ (458)
Foreign | Non-current assets
Deferred income tax liabilities
Deferred income tax assets, net	$ 136

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS - Narrative (Details) - Total $ in Millions	1 Months Ended
	Nov. 30, 2017USD ($)
Derivative [Line Items]
Derivative, term of contract	5 years
Notional amount	$ 100
Derivative, floor interest rate (in percentage)	1.70%
Derivative, cap interest rate (in percentage)	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, 2020	Dec. 31, 2019
Derivative [Line Items]
Fair Value	$ (3,742)	$ (826)
Current liabilities
Derivative [Line Items]
Fair Value	(1,572)	(139)
Non-current liabilities
Derivative [Line Items]
Fair Value	$ (2,170)	$ (687)

DERIVATIVE FINANCIAL INSTRUME_5

DERIVATIVE FINANCIAL INSTRUMENTS - Gain (Loss) on Derivative Instruments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Loss associated with derivative instruments	$ 332	$ 1,074	$ 3,205	$ 1,746

DERIVATIVE FINANCIAL INSTRUME_6

DERIVATIVE FINANCIAL INSTRUMENTS - Summary of Fair Values of Outstanding Foreign Currency Options (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Nov. 30, 2017
Derivative [Line Items]
Fair Value	$ (3,742,000)	$ (826,000)
Ceiling
Derivative [Line Items]
Notional amount	$ 100,000,000
Interest rate parameters, ceiling (in percentage)	2.50%
Fair Value	$ 7,000	83,000
Floor
Derivative [Line Items]
Notional amount	$ 100,000,000
Interest rate parameters, floor (in percentage)	1.70%
Fair Value	$ (3,749,000)	(909,000)
Total
Derivative [Line Items]
Notional amount			$ 100,000,000
Interest rate parameters, ceiling (in percentage)			2.50%
Interest rate parameters, floor (in percentage)			1.70%
Fair Value	$ (3,742,000)	$ (826,000)

DERIVATIVE FINANCIAL INSTRUME_7

DERIVATIVE FINANCIAL INSTRUMENTS - Schedule of Commodity Swaps (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Derivative [Line Items]
Fair value of derivatives - gross presentation, assets (liability)	$ (3,742)	$ (826)
Effects of netting arrangements, asset (liability)	0	0
Fair value of derivatives - net presentation, asset (liability)	(3,742)	(826)
Current assets
Derivative [Line Items]
Fair value of derivatives - gross presentation, assets	4	0
Effects of netting arrangements, asset	(4)	0
Fair value of derivatives - net presentation, asset	0	0
Non-current assets
Derivative [Line Items]
Fair value of derivatives - gross presentation, assets	3	83
Effects of netting arrangements, asset	(3)	(83)
Fair value of derivatives - net presentation, asset	0	0
Current liabilities
Derivative [Line Items]
Fair value of derivatives - gross presentation, liabilities	(1,576)	(139)
Effects of netting arrangements, liability	4	0
Fair value of derivatives - net presentation, liability	(1,572)	(139)
Fair value of derivatives - net presentation, asset (liability)	(1,572)	(139)
Non-current liabilities
Derivative [Line Items]
Fair value of derivatives - gross presentation, liabilities	(2,173)	(770)
Effects of netting arrangements, liability	3	83
Fair value of derivatives - net presentation, liability	(2,170)	(687)
Fair value of derivatives - net presentation, asset (liability)	$ (2,170)	$ (687)

PARTNERS' CAPITAL (Details)

PARTNERS' CAPITAL (Details)	1 Months Ended		3 Months Ended				6 Months Ended
	Feb. 29, 2020shares	Feb. 28, 2019quartershares	Jun. 30, 2020$ / sharesshares	Mar. 31, 2020$ / sharesshares	Jun. 30, 2019$ / sharesshares	Mar. 31, 2019$ / sharesshares	Jun. 30, 2020quarterinstallment$ / sharesshares	Jun. 30, 2019$ / sharesshares	Dec. 31, 2019shares	Dec. 31, 2018shares
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
Partners share targeted year-to-date distribution amount (USD per share) | $ / shares			$ 0.111	$ 0.111	$ 0.365	$ 0.3625	$ 0.222	$ 0.7275
Class A Units
Limited Partners' Capital Account [Line Items]
Partners' capital account (in units)			0	0	0	0	0	0	0	38,750
Limited Partner | Class A Units
Limited Partners' Capital Account [Line Items]
Vested (in shares)		38,750	0		0		0	38,750
Number of quarters distributions paid for | quarter		4
Conversion of units (in units)							0	(38,750)
Partners' capital account (in units)			0		0		0	0	0	38,750
Limited Partner | Common Units
Limited Partners' Capital Account [Line Items]
Conversion of units (in units)							2,092,709	2,131,459
Partners' capital account (in units)			26,843,674	26,843,674	24,410,226	24,408,073	26,843,674	24,410,226	24,411,892	21,916,024
Limited Partner | Subordinated Units
Limited Partners' Capital Account [Line Items]
Conversion of units (in units)							(2,092,709)	(2,092,709)
Partners' capital account (in units)			0	0	2,092,709	2,092,709	0	2,092,709	2,092,709	4,185,418
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 (in 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							1.50
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)							339,073
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]
Shares vested							518,475
Units retained (in shares)							179,402

UNIT BASED COMPENSATION - Narra

UNIT BASED COMPENSATION - Narrative (Details)	1 Months Ended	3 Months Ended		6 Months Ended
	Feb. 28, 2019quartershares	Jun. 30, 2020USD ($)shares	Jun. 30, 2019USD ($)shares	Jun. 30, 2020USD ($)shares	Jun. 30, 2019USD ($)shares	Mar. 31, 2020shares	Dec. 31, 2019shares	Mar. 31, 2019shares	Dec. 31, 2018shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share based compensation expense not expected to vest | $		$ 0	$ 0	$ 0	$ 0
Class A Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Partners' capital account (in units)		0	0	0	0	0	0	0	38,750
Forfeited units (in shares)		0	0	0	0
Allocated share-based compensation expense | $		$ 0	$ 0	$ 0	$ 14,000
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	$ 1,600,000	$ 3,300,000	$ 3,000,000
Unit based compensation expense, unrecognized | $		$ 12,900,000		$ 12,900,000
Weighted average recognition period				2 years 8 months 4 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)				694,140	633,637
Share remaining available (in units)		943,277		943,277
Conversion ratio				1
Limited Partner | Class A Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested (in shares)	38,750	0	0	0	38,750
Number of quarters distributions paid for | quarter	4
Conversion of units (in units)				0	(38,750)
Partners' capital account (in units)		0	0	0	0		0		38,750
Limited Partner | Common Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Conversion of units (in units)				2,092,709	2,131,459
Partners' capital account (in units)		26,843,674	24,410,226	26,843,674	24,410,226	26,843,674	24,411,892	24,408,073	21,916,024
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)				339,073

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, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance (in shares)		0	0	0	38,750
Forfeited units		0	0	0	0
Ending balance (in shares)		0	0	0	0
Limited Partner
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance (in shares)				0	38,750
Vested (in shares)	(38,750)	0	0	0	(38,750)
Ending balance (in shares)		0	0	0	0

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, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Class A Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Selling, general and administrative	$ 0	$ 0	$ 0	$ 14

UNIT BASED COMPENSATION - Long-

UNIT BASED COMPENSATION - Long-term Incentive Plan (Details) - LTIP - $ / shares	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
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)	$ 11.34	$ 11.19
Granted (USD per share)	10.15	11.37
Vested (USD per share)	10.84	11
Forfeited (USD per share)	11.07	10.94
Grant date average fair value, end of period (USD per share)	10.98	11.34
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)	11.53	11.31
Granted (USD per share)	10.15	11.37
Vested (USD per share)	11.37	11.55
Grant date average fair value, end of period (USD per share)	$ 10.76	$ 11.32
Director and Independent Consultant Phantom Units | Phantom Share Units (PSU) Equity Classified
Number of units
Phantom Units, beginning of period (in shares)	37,139	34,611
Granted (in shares)	40,065	37,139
Vested (in shares)	(37,139)	(34,611)
Forfeited (in shares)	0	0
Phantom Units, end of period (in shares)	40,065	37,139
Director and Independent Consultant Phantom Units | Phantom Share Units (PSU) Liability Classified
Number of units
Phantom Units, beginning of period (in shares)	12,177	11,348
Granted (in shares)	13,136	12,177
Vested (in shares)	(12,177)	(11,348)
Phantom Units, end of period (in shares)	13,136	12,177
Employee Phantom Units | Phantom Share Units (PSU) Equity Classified
Number of units
Phantom Units, beginning of period (in shares)	1,252,544	1,130,685
Granted (in shares)	594,912	544,857
Vested (in shares)	(481,336)	(417,348)
Forfeited (in shares)	(38,955)	(2,859)
Phantom Units, end of period (in shares)	1,327,165	1,255,335
Employee Phantom Units | Phantom Share Units (PSU) Liability Classified
Number of units
Phantom Units, beginning of period (in shares)	44,620	29,265
Granted (in shares)	46,027	39,464
Vested (in shares)	0	0
Phantom Units, end of period (in shares)	90,647	68,729

UNIT BASED COMPENSATION - Phant

UNIT BASED COMPENSATION - Phantom Units Pursuant to Associated DERs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Distribution Equivalent Right
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-classified phantom units	$ 152	$ 469	$ 629	$ 887
Liability-classified Phantom Units	12	29	33	44
Total	$ 164	$ 498	662	931
Phantom share units (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-classified phantom units				940
Share-based compensation, forfeited			$ 57	$ 7

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, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Lessee, Lease, Description [Line Items]
Cash paid for income taxes			$ 433	$ 607
Cash paid for interest			4,957	5,815
Cash paid for operating leases			3,416	3,058
Loss associated with disposal of assets			0	50
Amortization of deferred financing costs	$ 207	$ 207	414	657
Other			414	707
Operating lease right-of-use assets	11,948		11,948		$ 11,804
Present value of lease liabilities	12,091		12,091
Property, plant and equipment financed through accounts payable accrued liabilities			(252)	$ 2,316
New Or Extended Lease Agreements
Lessee, Lease, Description [Line Items]
Operating lease right-of-use assets	2,800		2,800
Present value of lease liabilities	$ 2,800		$ 2,800

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	Aug. 14, 2020	Jul. 23, 2020	Aug. 06, 2020	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019	Aug. 03, 2020	Dec. 31, 2019
Subsequent Event [Line Items]
Partners share targeted year-to-date distribution amount (USD per share)				$ 0.111	$ 0.111	$ 0.365	$ 0.3625	$ 0.222	$ 0.7275
Targeted annual distribution amount (USD per share)								$ 1.15
Long-term Debt				$ 216,066,000				$ 216,066,000			$ 217,651,000
Credit Facility | Secured Debt
Subsequent Event [Line Items]
Maximum borrowing capacity				385,000,000				385,000,000			$ 385,000,000
Credit Facility | Secured Debt | Revolving Credit Facility
Subsequent Event [Line Items]
Maximum borrowing capacity				385,000,000				385,000,000
Line of credit facility, accordion feature, higher borrowing capacity option				$ 500,000,000				$ 500,000,000
Scenario, Forecast | Common Units
Subsequent Event [Line Items]
Distributions, limited partner	$ 1,700,000
Scenario, Forecast | USDG | Common Units and Subordinated Units
Subsequent Event [Line Items]
Distributions, limited partner	1,300,000
Scenario, Forecast | USD Partners GP LLC
Subsequent Event [Line Items]
Distributions, general partner	$ 51,000
Subsequent Event
Subsequent Event [Line Items]
Partners share targeted year-to-date distribution amount (USD per share)		$ 0.111
Distribution increase (decrease) (USD per share)		$ (0.259)
Increase (Decrease) in distribution		(70.00%)
Subsequent Event | Credit Facility | Secured Debt | Revolving Credit Facility
Subsequent Event [Line Items]
Repayments of lines of credit			$ 3,000,000
Long-term Debt										$ 215,000,000
Subsequent Event | Common Units
Subsequent Event [Line Items]
Targeted annual distribution amount (USD per share)		$ 0.444