USD Partners (USDP) 10-Q 6 May 21 2021 Q1 Quarterly report Financial data

Cover Page

Cover Page - shares	3 Months Ended
	Mar. 31, 2021	May 03, 2021
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2021
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 Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Central Index Key	0001610682
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Filer Category	Non-accelerated Filer
Common units
Document Information [Line Items]
Entity Shares Outstanding		27,224,441
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
	Mar. 31, 2021	Mar. 31, 2020
Revenues
Total revenues	$ 30,599	$ 30,206
Operating costs
Operating and maintenance	2,832	3,081
Operating and maintenance — related party	4,922	5,108
Selling, general and administrative	3,056	3,180
Selling, general and administrative — related party	4,733	5,173
Goodwill impairment loss	0	33,589
Depreciation and amortization	5,471	5,422
Total operating costs	24,469	59,706
Operating income (loss)	6,130	(29,500)
Interest expense	1,735	2,739
Loss (gain) associated with derivative instruments	(3,076)	2,873
Foreign currency transaction gain	(61)	(92)
Other income, net	(20)	(732)
Income (loss) before income taxes	7,552	(34,288)
Provision for (benefit from) income taxes	224	(507)
Net income (loss)	7,328	(33,781)
Net income (loss) attributable to limited partner interests	$ 7,204	$ (33,210)
Weighted average units outstanding (in shares)	27,491	27,127
Common units
Operating costs
Net income (loss) per unit (basic and diluted) (USD per share)	$ 0.27	$ (1.30)
Weighted average units outstanding (in shares)	27,030	25,516
Subordinated units
Operating costs
Net income (loss) per unit (basic and diluted) (USD per share)	$ 0	$ (0.01)
Weighted average units outstanding (in shares)	0	1,150
Related party
Revenues
Revenues	$ 2,314	$ 5,299
Operating costs
Operating and maintenance — related party	2,090	2,027
Selling, general and administrative — related party	1,677	1,993
Terminalling services
Revenues
Revenues	28,105	24,235
Terminalling services | Related party
Revenues
Revenues	1,103	4,088
Fleet leases | Related party
Revenues
Revenues	984	984
Fleet services
Revenues
Revenues	24	50
Fleet services | Related party
Revenues
Revenues	227	227
Freight and other reimbursables
Revenues
Revenues	156	622
Operating costs
Operating costs	156	622
Subcontracted rail services
Operating costs
Operating costs	3,141	3,445
Pipeline fees
Operating costs
Operating costs	$ 6,046	$ 6,347

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 7,328	$ (33,781)
Other comprehensive income (loss) — foreign currency translation	375	(4,522)
Comprehensive income (loss)	$ 7,703	$ (38,303)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Cash flows from operating activities:
Net income (loss)	$ 7,328	$ (33,781)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	5,471	5,422
Loss (gain) associated with derivative instruments	(3,076)	2,873
Settlement of derivative contracts	(264)	(6)
Unit based compensation expense	1,512	1,635
Deferred income taxes	(18)	(352)
Amortization of deferred financing costs	207	207
Goodwill impairment loss	0	33,589
Changes in operating assets and liabilities:
Accounts receivable	(402)	608
Accounts receivable — related party	(84)	(941)
Prepaid expenses and other assets	884	(1,220)
Other assets — related party	(394)	(250)
Accounts payable and accrued expenses	290	407
Accounts payable and accrued expenses — related party	(25)	491
Deferred revenue and other liabilities	1,212	3,035
Other liabilities — related party	4	0
Net cash provided by operating activities	12,645	11,717
Cash flows from investing activities:
Additions of property and equipment	(483)	(147)
Net cash used in investing activities	(483)	(147)
Cash flows from financing activities:
Distributions	(3,183)	(10,655)
Vested phantom units used for payment of participant taxes	(857)	(1,788)
Proceeds from long-term debt	0	10,000
Repayments of long-term debt	(8,000)	(6,000)
Net cash used in financing activities	(12,040)	(8,443)
Effect of exchange rates on cash	(95)	(989)
Net change in cash, cash equivalents and restricted cash	27	2,138
Cash, cash equivalents and restricted cash — beginning of period	10,994	10,684
Cash, cash equivalents and restricted cash — end of period	$ 11,021	$ 12,822

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents	$ 3,066	$ 3,040
Restricted cash	7,955	7,954
Accounts receivable, net	4,467	4,049
Accounts receivable — related party	2,569	2,460
Prepaid expenses	1,788	1,959
Other current assets	1,035	1,777
Other current assets — related party	0	15
Total current assets	20,880	21,254
Property and equipment, net	138,731	139,841
Intangible assets, net	58,341	61,492
Operating lease right-of-use assets	8,320	9,630
Other non-current assets	4,320	3,625
Other non-current assets — related party	2,138	1,706
Total assets	232,730	237,548
Current liabilities
Accounts payable and accrued expenses	2,303	1,865
Accounts payable and accrued expenses — related party	359	383
Deferred revenue	6,968	6,367
Deferred revenue — related party	410	410
Operating lease liabilities, current	5,153	5,291
Other current liabilities	4,407	4,222
Total current liabilities	19,600	18,538
Long-term debt, net	187,688	195,480
Operating lease liabilities, non-current	3,155	4,392
Other non-current liabilities	10,927	12,870
Other non-current liabilities — related party	4	0
Total liabilities	221,374	231,280
Commitments and contingencies
Partners’ capital
General partner units (461,136 outstanding at March 31, 2021 and December 31, 2020)	1,962	1,892
Accumulated other comprehensive income	922	547
Total partners’ capital	11,356	6,268
Total liabilities and partners’ capital	232,730	237,548
Common units
Partners’ capital
Common units (27,224,441 and 26,844,715 outstanding at March 31, 2021 and December 31, 2020, respectively)	$ 8,472	$ 3,829

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares	Mar. 31, 2021	Dec. 31, 2020
General partners' units outstanding (in shares)	461,136	461,136
Common units
Limited partners' units outstanding (in shares)	27,224,441	26,844,715

CONSOLIDATED STATEMENTS OF PART

CONSOLIDATED STATEMENTS OF PARTNERS CAPITAL - USD ($) $ in Thousands	Total	Accumulated other comprehensive income (loss)	Limited PartnerCommon units	Limited PartnerSubordinated units	General partner
Beginning balance (in shares) at Dec. 31, 2019			24,411,892	2,092,709	461,136
Beginning balance at Dec. 31, 2019		$ (127)	$ 61,013	$ (22,597)	$ 2,767
Increase (Decrease) in Partners' Capital [Roll Forward]
Conversion of units (in units) (in shares)			2,092,709	(2,092,709)
Conversion of units			$ (23,423)	$ 23,423
Common units issued for vested phantom units (in units)			339,073
Common units issued for vested phantom units			$ (1,788)
Net income (loss)	$ (33,781)		(33,195)	(15)	(571)
Unit based compensation expense			1,571		1
Distributions			$ (9,464)	$ (811)	$ (380)
Cumulative translation adjustment	(4,522)	(4,522)
Ending balance (in shares) at Mar. 31, 2020			26,843,674	0	461,136
Ending balance at Mar. 31, 2020	(8,118)	(4,649)	$ (5,286)	$ 0	$ 1,817
Beginning balance (in shares) at Dec. 31, 2020			26,844,715	0	461,136
Beginning balance at Dec. 31, 2020	6,268	547	$ 3,829	$ 0	$ 1,892
Increase (Decrease) in Partners' Capital [Roll Forward]
Conversion of units (in units) (in shares)			0	0
Conversion of units			$ 0	$ 0
Common units issued for vested phantom units (in units)			379,726
Common units issued for vested phantom units			$ (857)
Net income (loss)	7,328		7,204	0	124
Unit based compensation expense			1,425		0
Distributions			$ (3,129)	$ 0	$ (54)
Cumulative translation adjustment	375	375
Ending balance (in shares) at Mar. 31, 2021			27,224,441	0	461,136
Ending balance at Mar. 31, 2021	$ 11,356	$ 922	$ 8,472	$ 0	$ 1,962

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2021
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 by rail. We do not generally take ownership of the products that we handle, nor do we receive any payments from our customers based on the value of such products. We may on occasion enter into buy-sell arrangements in which we take temporary title to commodities while in our terminals. We expect such arrangements to be at fixed prices where we do not take commodity price exposure. 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. Basis of Presentation Our accompanying unaudited interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States, or GAAP, for interim consolidated financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all the information and disclosures required by GAAP for complete consolidated financial statements. In the opinion of our management, they contain all adjustments, consisting only of normal recurring adjustments, which our management considers necessary to present fairly our financial position as of March 31, 2021, our results of operations for the three months ended March 31, 2021 and 2020, and our cash flows for the three months ended March 31, 2021 and 2020. We derived our consolidated balance sheet as of December 31, 2020 from the audited consolidated financial statements included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2020. Our results of operations for the three months ended March 31, 2021 and 2020 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, 2020. COVID-19 Update During 2020, the COVID-19 pandemic adversely affected the global economy, disrupted global supply chains and created significant volatility in the financial markets. As a result, there was significant reduction in demand for, and fluctuations in the prices of crude oil, natural gas and natural gas liquids. This significantly impacted Canadian producers, which in turn resulted in lower crude oil prices and led to lower throughput volume through our facilities. However, the decline in throughput volumes at our facilities did not have a material impact on our results of operations or cash flows during 2020, as a substantial amount of our terminalling services operating cash flows are generated from take-or-pay contracts with minimum monthly commitment fees with mainly investment grade customers. There still remains significant uncertainty given the unprecedented and evolving nature of the COVID-19 pandemic and the state of the commodity markets. As such, we will continue to actively monitor their impact on our operations and financial condition. 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 accounts are translated into our reporting currency based on the average exchange rate for each monthly period. Fluctuations in the exchange rates 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.

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS Recently Adopted Accounting Pronouncements Income Taxes (ASU 2019-12) In December 2019, the Financial Accounting Standards Board, or FASB, issued Accounting Standards Update No. 2019-12, or ASU 2019-12, which amends the FASB Accounting Standards Codification, or 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. The pronouncement is effective for fiscal years beginning after December 15, 2020, or for any interim periods within those fiscal years, with early adoption permitted. We adopted the provisions of ASU 2019-12 on January 1, 2021. Our adoption of this standard did not have an impact on our financial statements.

NET INCOME (LOSS) PER LIMITED P

NET INCOME (LOSS) PER LIMITED PARTNER INTEREST	3 Months Ended
	Mar. 31, 2021
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 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 March 31, 2021 Common Subordinated Units (7) General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 7,204 $ — $ 124 $ 7,328 Less: Distributable earnings (2) 3,248 — 55 3,303 Excess net income $ 3,956 $ — $ 69 $ 4,025 Weighted average units outstanding (3) 27,030 — 461 27,491 Distributable earnings per unit (4) $ 0.12 $ — Underdistributed earnings per unit (5) 0.15 — Net income per limited partner unit (basic and diluted) (6) $ 0.27 $ — (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 per unit distribution payable for the period based upon the quarterly distribution amounts of $0.1135 per unit or $0.454 on an annualized basis. Amounts presented for each class of units include a proportionate amount of the $161 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 additional amount per unit necessary to distribute the excess net income for the period among our limited partners and our general partners according to the distribution formula for available cash as set forth in our partnership agreement. (6) Our computation of net income per limited partner unit excludes the effects of 1,418,517 equity-classified phantom unit awards outstanding as they were anti-dilutive for the period presented. (7) In February 2020, the final tranche of 2,092,709 subordinated units were converted into common units and therefore there were no subordinated units outstanding during 2021. Refer to Note 16. Partners Capital for more information. For the Three Months Ended March 31, 2020 Common Subordinated Units (7) General Total (in thousands, except per unit amounts) Net loss attributable to general and limited partner interests in USD Partners LP (1) $ (33,195) $ (15) $ (571) $ (33,781) Less: Distributable earnings (2) 3,129 — 54 3,183 Distributions in excess of earnings $ (36,324) $ (15) $ (625) $ (36,964) Weighted average units outstanding (3) 25,516 1,150 461 27,127 Distributable earnings per unit (4) $ 0.12 $ — Overdistributed earnings per unit (5) (1.42) (0.01) Net loss per limited partner unit (basic and diluted) (6) $ (1.30) $ (0.01) (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 distributions paid for the period based upon the quarterly distribution of $0.111 per unit, or $0.444 per unit on an annualized basis. Amounts presented for each class of units include a proportionate amount of the $152 thousand distributed 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 loss per limited partner unit excludes the effects of 1,367,678 equity-classified phantom unit awards outstanding as they were anti-dilutive for the period presented. (7) In February 2020, the final tranche of 2,092,709 subordinated units were converted into common units. Refer to Note 16. Partners Capital for more information.

REVENUES

REVENUES	3 Months Ended
	Mar. 31, 2021
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 March 31, 2021 U.S. Canada Total (in thousands) Third party $ 7,638 $ 20,647 $ 28,285 Related party $ 2,314 $ — $ 2,314 Three Months Ended March 31, 2020 U.S. Canada Total (in thousands) Third party $ 7,049 $ 17,858 $ 24,907 Related party $ 2,305 $ 2,994 $ 5,299 Remaining Performance Obligations The transaction price allocated to the remaining performance obligations associated with our terminalling and fleet services agreements as of March 31, 2021 are as follows for the periods indicated: For the nine months ending December 31, 2021 2022 2023 2024 Thereafter Total (in thousands) Terminalling Services (1) (2) (3) $ 73,729 $ 75,048 $ 37,779 $ 19,528 $ 126,932 $ 333,016 Fleet Services 682 1,195 — — — 1,877 Total $ 74,411 $ 76,243 $ 37,779 $ 19,528 $ 126,932 $ 334,893 (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 0.7897 U.S. dollars for each Canadian dollar at March 31, 2021. (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: March 31, 2021 December 31, 2020 (in thousands) Other current assets $ 897 $ 1,622 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 approximately 97% based on our expectations around usage of these options. Accordingly, we had $0.6 million deferred revenues at March 31, 2021 for estimated breakage associated with the make-up rights options we granted to our customers. There were no deferred revenues associated with make-up rights at December 31, 2020. 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 current liabilities” and “ Other non-current liabilities ” on our consolidated balance sheets. The following table presents the amounts outstanding on our consolidated balance sheets and changes associated with the balance of our deferred revenue for the three months ended March 31, 2021: December 31, 2020 Cash Additions for Customer Prepayments Revenue Recognized March 31, 2021 (in thousands) Deferred revenue (1) $ 6,367 $ 6,968 $ (6,367) $ 6,968 Other current liabilities $ — $ 704 $ — $ 704 Other non-current liabilities (2) $ 10,087 $ 781 $ — $ 10,868 (1) Includes deferred revenue of $0.6 million for estimated breakage associated with the make-up rights options we granted to our customers, as discussed above. (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 non-current liabilities” presented has been increased by $121 thousand due to the impact of the change in the end of period exchange rate between December 31, 2020 and March 31, 2021. 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 March 31, 2021 and December 31, 2020, 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	3 Months Ended
	Mar. 31, 2021
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: March 31, 2021 2020 (in thousands) Cash and cash equivalents $ 3,066 $ 4,622 Restricted Cash 7,955 8,200 Total cash, cash equivalents and restricted cash $ 11,021 $ 12,822

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2021
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: March 31, 2021 December 31, 2020 Estimated (in thousands) Land $ 10,324 $ 10,288 N/A Trackage and facilities 128,189 127,401 10-30 Pipeline 32,735 32,735 20-30 Equipment 17,409 17,337 3-20 Furniture 67 67 5-10 Total property and equipment 188,724 187,828 Accumulated depreciation (51,249) (48,630) Construction in progress (1) 1,256 643 Property and equipment, net $ 138,731 $ 139,841 (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. Depreciation expense associated with property and equipment totaled $2.3 million for the three months ended March 31, 2021 and 2020.

LEASES

LEASES	3 Months Ended
	Mar. 31, 2021
Leases [Abstract]
LEASES	LEASES We have noncancellable operating leases for railcars, buildings, storage tanks, offices, railroad tracks, and land. Three Months Ended March 31, 2021 Weighted-average discount rate 5.8 % Weighted average remaining lease term in years 1.65 Our total lease cost consisted of the following items for the dates indicated: Three Months Ended March 31, 2021 2020 (in thousands) Operating lease cost $ 1,479 $ 1,486 Short term lease cost 44 45 Variable lease cost 18 9 Sublease income (1,348) (1,341) Total $ 193 $ 199 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 March 31, 2021 (in thousands): 2021 $ 4,179 2022 4,520 2023 35 2024 2 Total lease payments $ 8,736 Less: imputed interest (428) Present value of lease liabilities $ 8,308 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 March 31, 2021 2020 (in thousands, except weighted average term) Lease income (1) $ 2,185 $ 2,186 Weighted average remaining lease term in years 1.58 (1) Lease income presented above includes lease income from related parties. Refer to Note 12. Transactions with Related Parties for additional discussion of lease income from related parties. Lease income associated with crude oil storage tanks we lease to customers of our terminals totaling $1.2 million for the three months ended March 31, 2021 and 2020, is included in “ Terminalling service s” 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 March 31, 2021 (in thousands): 2021 $ 6,142 2022 5,367 Total $ 11,509
LEASES	LEASES We have noncancellable operating leases for railcars, buildings, storage tanks, offices, railroad tracks, and land. Three Months Ended March 31, 2021 Weighted-average discount rate 5.8 % Weighted average remaining lease term in years 1.65 Our total lease cost consisted of the following items for the dates indicated: Three Months Ended March 31, 2021 2020 (in thousands) Operating lease cost $ 1,479 $ 1,486 Short term lease cost 44 45 Variable lease cost 18 9 Sublease income (1,348) (1,341) Total $ 193 $ 199 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 March 31, 2021 (in thousands): 2021 $ 4,179 2022 4,520 2023 35 2024 2 Total lease payments $ 8,736 Less: imputed interest (428) Present value of lease liabilities $ 8,308 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 March 31, 2021 2020 (in thousands, except weighted average term) Lease income (1) $ 2,185 $ 2,186 Weighted average remaining lease term in years 1.58 (1) Lease income presented above includes lease income from related parties. Refer to Note 12. Transactions with Related Parties for additional discussion of lease income from related parties. Lease income associated with crude oil storage tanks we lease to customers of our terminals totaling $1.2 million for the three months ended March 31, 2021 and 2020, is included in “ Terminalling service s” 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 March 31, 2021 (in thousands): 2021 $ 6,142 2022 5,367 Total $ 11,509

INTANGIBLE ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Mar. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	INTANGIBLE ASSETS The composition, gross carrying amount and accumulated amortization of our identifiable intangible assets are as follows as of the dates indicated: March 31, 2021 December 31, 2020 (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 (67,669) (64,520) Other (56) (54) Total accumulated amortization (67,725) (64,574) Total intangible assets, net $ 58,341 $ 61,492 Amortization expense associated with intangible assets totaled $3.2 million for the three months ended March 31, 2021 and 2020.

DEBT

DEBT	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
DEBT	DEBT In November 2018, we amended and restated our senior secured credit agreement, which we originally established at the time of our initial public offering in October 2014. We refer to the amended and restated senior secured credit agreement executed in November 2018 as the Credit Agreement and the original senior secured credit agreement as the Previous Credit Agreement. Our Credit Agreement is a $385 million revolving credit facility (subject to limits set forth therein) with Citibank, N.A., as administrative agent, and a syndicate of lenders. Our Credit Agreement amends and restates in its entirety our Previous Credit Agreement. Our Credit Agreement is a four year committed facility that initially matures on November 2, 2022. Our Credit Agreement provides us with the ability to request two one-year maturity date extensions, subject to the satisfaction of certain conditions, and allows us the option to increase the maximum amount of credit available up to a total facility size of $500 million, subject to receiving increased commitments from lenders and satisfaction of certain conditions. Our Credit Agreement and any issuances of letters of credit are available for working capital, capital expenditures, general partnership purposes and continue the indebtedness outstanding under the Previous Credit Agreement. The Credit Agreement includes an aggregate $20 million sublimit for standby letters of credit and a $20 million sublimit for swingline loans. Obligations under the Credit Agreement are guaranteed by our restricted subsidiaries (as such term is defined therein) and are secured by a first priority lien on our assets and those of our restricted subsidiaries, other than certain excluded assets. Our long-term debt balances included the following components as of the specified dates: March 31, 2021 December 31, 2020 (in thousands) Revolving Credit Facility $ 189,000 $ 197,000 Less: Deferred financing costs, net (1,312) (1,520) Total long-term debt, net $ 187,688 $ 195,480 We determined the capacity available to us under the terms of our Credit Agreement was as follows as of the specified dates: March 31, 2021 December 31, 2020 (in millions) Aggregate borrowing capacity under Credit Agreement $ 385.0 $ 385.0 Less: Revolving Credit Facility amounts outstanding 189.0 197.0 Available under the Credit Agreement based on capacity $ 196.0 $ 188.0 Available under the Credit Agreement based on covenants (1) $ 71.4 $ 53.2 (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 $71.4 million and $53.2 million of borrowing capacity available at March 31, 2021 and December 31, 2020, respectively. The weighted average interest rate on our outstanding indebtedness was 2.62% and 2.66% at March 31, 2021 and December 31, 2020, 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 March 31, 2021, 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 March 31, 2021 2020 (in thousands) Interest expense on the Credit Agreement $ 1,528 $ 2,532 Amortization of deferred financing costs 207 207 Total interest expense $ 1,735 $ 2,739

COLLABORATIVE ARRANGEMENT

COLLABORATIVE ARRANGEMENT	3 Months Ended
	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
COLLABORATIVE ARRANGEMENT	COLLABORATIVE ARRANGEMENT We entered into a facilities connection agreement in 2014 with Gibson under which Gibson developed, constructed and operates a pipeline and related facilities connected to our Hardisty terminal. Gibson’s storage terminal is the exclusive means by which our Hardisty Terminal receives crude oil. Subject to certain limited exceptions regarding manifest train facilities, our Hardisty Terminal is the exclusive means by which crude oil from Gibson’s Hardisty storage terminal may be transported by rail. We remit pipeline fees to Gibson for the transportation of crude oil to our Hardisty Terminal based on a predetermined formula. Pursuant to our arrangement with Gibson, we incurred pipeline fees of $6.0 million and $6.3 million for the three months ended March 31, 2021 and 2020, 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 $1.7 million and $2.3 million at March 31, 2021 and December 31, 2020, respectively. Additionally, we have included an asset related to this agreement in “Other non-current assets” of $3.0 million and $2.9 million at March 31, 2021 and December 31, 2020, respectively, which we will recognize as expense concurrently with the recognition of the associated revenue at out Hardisty Terminal.

NONCONSOLIDATED VARIABLE INTERE

NONCONSOLIDATED VARIABLE INTEREST ENTITIES	3 Months Ended
	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NONCONSOLIDATED VARIABLE INTEREST ENTITIES	NONCONSOLIDATED VARIABLE INTEREST ENTITIESHistorically we entered into purchase, assignment and assumption agreements to assign payment and performance obligations for certain operating lease agreements with lessors, as well as customer fleet service payments related to these operating leases, with unconsolidated entities in which we had variable interests. These variable interest entities, or VIEs, included LRT Logistics Funding LLC, USD Fleet Funding LLC, USD Fleet Funding Canada Inc., and USD Logistics Funding Canada Inc. We treated those 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 were not the primary beneficiary of the VIEs, as we did not have the power to direct the activities that most significantly affected the economic performance of the VIEs, nor did we have the power to remove the managing member under the terms of the VIEs’ limited liability company agreements. Accordingly, we did not consolidate the results of the VIEs in our consolidated financial statements. As of the end of February 2021, the remaining railcar leases associated with these VIEs were either assigned directly to our customers or have expired. As such, we have terminated our relationship with these VIEs discussed herein effective as of the end of February 2021. The following table summarizes the total assets and liabilities between us and the VIEs as reflected in our consolidated balance sheet at December 31, 2020, as well as our maximum exposure to losses from entities in which we had a variable interest, but were not the primary beneficiary. Generally, our maximum exposure to losses was limited to amounts receivable for services we provided, reduced by any related liabilities. December 31, 2020 Total assets Total liabilities Maximum exposure to loss (in thousands) Accounts receivable $ 43 $ — $ 33 Deferred revenue — 10 — $ 43 $ 10 $ 33

TRANSACTIONS WITH RELATED PARTI

TRANSACTIONS WITH RELATED PARTIES	3 Months Ended
	Mar. 31, 2021
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 March 31, 2021, owns 11,557,090 of our common units representing a 41.7% limited partner interest in us. As of March 31, 2021, 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. However, our general partner has no obligation to, does not intend to and has not implied that it would, provide financial support to or fund cash flow deficits of the Partnership. 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 March 31, 2021 and 2020 was $1.7 million and $2.0 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 with respect to these costs at March 31, 2021 and December 31, 2020, 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 in 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 $2.0 million of expenses pursuant to the arrangement for the three months ended March 31, 2021 and 2020, respectively, 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 the agreement, we recorded a contract asset of $2.1 million and $1.7 million at March 31, 2021 and December 31, 2020, respectively, 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. 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 were 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 agreement with us. Additionally, effective January 2019, we entered into a six month terminalling services agreement with USDM at our Casper Terminal to maximize utilization of available terminalling and storage capacity by offering these services to customers on an uncommitted basis at current market rates. This agreement automatically renews for successive periods of six months on an evergreen basis unless otherwise canceled by either party. We include amounts received pursuant to these arrangements as revenue in the table below under “ Terminalling services — related party ” 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 March 31, 2021 2020 (in thousands) Terminalling services — related party $ 1,103 $ 4,088 Fleet leases — related party 984 984 Fleet services — related party 227 227 $ 2,314 $ 5,299 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: March 31, 2021 December 31, 2020 (in thousands) Accounts receivable — related party $ 2,569 $ 2,460 Accounts payable and accrued expenses — related party (1) $ 65 $ 64 Other current and non-current assets — related party (2) $ 2,138 $ 1,721 Other non-current liabilities related party (3) $ 4 $ — Deferred revenue — related party (4) $ 410 $ 410 (1) Does not include amounts payable to related parties associated with the Omnibus Agreement, as discussed above. (2) Includes a contract asset associated with the Hardisty Terminal Services Agreement with USDTC II, as discussed above. Also includes a contract asset associated with a lease agreement with USDM. Refer to Note 4. Revenues for further discussion. (3) Represents a contract liability associated with a lease agreement with USDM and cumulative revenue that has been deferred due to tiered billing provisions. Refer to Note 4. Revenues for further discussion. (4) Represents deferred revenues associated with our fleet services agreements with USD and affiliates for amounts we have collected from them for their prepaid leases. Cash Distributions We paid the following aggregate cash distributions to USDG as a holder of our common 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 28, 2021 February 10, 2021 February 19, 2021 $ 1,283 $ 51

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2021
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	3 Months Ended
	Mar. 31, 2021
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. Segment Allocation of Certain Selling, General and Administrative Costs Historically, we have allocated certain selling, general and administrative expenses to our Terminalling services and Fleet services segments that included corporate function personnel costs for managing our business that are allocated to us by our general partner, as well as other administrative expenses including audit fees and certain consulting fees. Beginning with the first quarter in 2021, these selling, general, and administrative expenses that are not directly related to operating our Terminalling services and Fleet services segments will now be allocated to corporate selling, general, and administrative expenses to better reflect the financial results of our Terminalling services and Fleet services segments. Three Months Ended March 31, 2021 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 28,105 $ — $ — $ 28,105 Terminalling services — related party 1,103 — — 1,103 Fleet leases — related party — 984 — 984 Fleet services — 24 — 24 Fleet services — related party — 227 — 227 Freight and other reimbursables 124 32 — 156 Total revenues 29,332 1,267 — 30,599 Operating costs Subcontracted rail services 3,141 — — 3,141 Pipeline fees 6,046 — — 6,046 Freight and other reimbursables 124 32 — 156 Operating and maintenance 3,924 998 — 4,922 Selling, general and administrative 1,019 92 3,622 4,733 Goodwill impairment loss — — — — Depreciation and amortization 5,471 — — 5,471 Total operating costs 19,725 1,122 3,622 24,469 Operating income (loss) 9,607 145 (3,622) 6,130 Interest expense — — 1,735 1,735 Gain associated with derivative instruments — — (3,076) (3,076) Foreign currency transaction loss (gain) 133 — (194) (61) Other income, net (20) — — (20) Provision from income taxes 197 27 — 224 Net income (loss) $ 9,297 $ 118 $ (2,087) $ 7,328 Three Months Ended March 31, 2020 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 24,235 $ — $ — $ 24,235 Terminalling services — related party 4,088 — — 4,088 Fleet leases — related party — 984 — 984 Fleet services — 50 — 50 Fleet services — related party — 227 — 227 Freight and other reimbursables 617 5 — 622 Total revenues 28,940 1,266 — 30,206 Operating costs Subcontracted rail services 3,445 — — 3,445 Pipeline fees 6,347 — — 6,347 Freight and other reimbursables 617 5 — 622 Operating and maintenance 4,088 1,020 — 5,108 Selling, general and administrative 1,723 313 3,137 5,173 Goodwill impairment loss 33,589 — — 33,589 Depreciation and amortization 5,422 — — 5,422 Total operating costs 55,231 1,338 3,137 59,706 Operating loss (26,291) (72) (3,137) (29,500) Interest expense — — 2,739 2,739 Loss associated with derivative instruments — — 2,873 2,873 Foreign currency transaction gain (74) (6) (12) (92) Other income, net (729) — (3) (732) Benefit from income taxes (47) (460) — (507) Net income (loss) $ (25,441) $ 394 $ (8,734) $ (33,781) 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 March 31, Terminalling Services Segment 2021 2020 (in thousands) Net income (loss) $ 9,297 $ (25,441) Interest income (1) (1) (21) Depreciation and amortization 5,471 5,422 Provision for (benefit from) income taxes 197 (47) Foreign currency transaction loss (gain) (2) 133 (74) Goodwill impairment loss — 33,589 Non-cash deferred amounts (3) 1,683 437 Segment Adjusted EBITDA $ 16,780 $ 13,865 (1) Represents interest income associated with our Terminalling Services segment that is included in “ Other 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 March 31, Fleet Services Segment 2021 2020 (in thousands) Net income $ 118 $ 394 Provision for (benefit from) income taxes 27 (460) Foreign currency transaction gain (1) — (6) Segment Adjusted EBITDA $ 145 $ (72) (1) Represents foreign exchange transaction amounts associated with activities between our U.S. and Canadian subsidiaries.

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	3 Months Ended
	Mar. 31, 2021
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. In November 2017, we entered into a five-year interest rate collar contract with a $100 million notional value. The collar established a range where we paid the counterparty if the one-month Overnight Index Swap, or OIS, fell below the established floor rate of 1.70%, and the counterparty paid us if the one-month OIS rate exceeded the established ceiling rate of 2.50%. The collar settled monthly through the termination date. No payments or receipts were exchanged on the interest rate collar contracts unless interest rates rose above or fell below the predetermined ceiling or floor rate. Prior to February 2019, our interest rate collar contract discussed above was based on one-month LIBOR, which is being phased out by financial institutions in the United States. In September 2020, we terminated our existing interest rate collar discussed above and simultaneously entered into a new interest rate swap that was made effective as of August 2020. The new interest rate swap is a five-year contract with a $150 million notional value that fixes our one-month LIBOR to 0.84% for the notional value of the swap agreement instead of the variable rate that we pay under our Credit Agreement. The swap settles monthly through the termination date in August 2025. 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: March 31, 2021 December 31, 2020 (in thousands) Other non-current assets 577 — Other current liabilities $ (1,067) $ (1,086) Other non-current liabilities — (2,743) $ (490) $ (3,829) 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 (gain) 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 March 31, 2021 2020 (in thousands) Loss (gain) associated with derivative instruments $ (3,076) $ 2,873 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: March 31, 2021 December 31, 2020 Notional Interest Rate Parameters Fair Value Fair Value (in thousands) Swap Agreements Swap maturing August 2025 $ 150,000,000 0.84 % $ (490) $ (3,829)

PARTNERS' CAPITAL

PARTNERS' CAPITAL	3 Months Ended
	Mar. 31, 2021
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. 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-month period), provided on such date: (i) distributions of available cash from operating surplus on each of the outstanding common units, Class A units, subordinated units and general partner units equaled or exceeded $1.15 per unit (the annualized minimum quarterly distribution) for the four quarter period immediately preceding that date; (ii) the adjusted operating surplus generated during the four quarter period immediately preceding that date equaled or exceeded the sum of $1.15 per unit (the annualized minimum quarterly distribution) on all of the common units, Class A units, subordinated units and general partner units outstanding during that period on a fully diluted basis; and (iii) there were no arrearages in the payment of the minimum quarterly distribution on our common units. For each successive tranche, the four quarter period specified in clauses (i) and (ii) above must have commenced after the four quarter period applicable to any prior tranche of subordinated units. In February 2020, pursuant to the terms set forth in our partnership agreement, we converted the fifth and final tranche of 2,092,709 of our subordinated units into common units upon satisfaction of the conditions established for conversion. Pursuant to the terms of the USD Partners LP Amended and Restated 2014 Long-Term Incentive Plan, which we refer to as the A/R LTIP, our phantom unit awards, or Phantom Units, granted to directors and employees of our general partner and its affiliates, which are classified as equity, are converted into our common units upon vesting. Equity-classified Phantom Units totaling 557,579 vested during the first three months in 2021, of which 379,726 were converted into our common units after 177,853 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 17. 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 March 31, 2021, 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 $0.1135 per unit on all of our units.

UNIT BASED COMPENSATION

UNIT BASED COMPENSATION	3 Months Ended
	Mar. 31, 2021
Share-based Payment Arrangement [Abstract]
UNIT BASED COMPENSATION	UNIT BASED COMPENSATION Long-term Incentive Plan In 2021 and 2020, the board of directors of our general partner, acting in its capacity as our general partner, approved the grant of 667,543 and 694,140 Phantom Units, respectively, to directors and employees of our general partner and its affiliates under our A/R LTIP. At March 31, 2021, we had 501,448 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 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, 2020 40,065 1,324,837 $ 10.98 Granted 40,065 573,204 $ 4.82 Vested (40,065) (517,514) $ 11.33 Forfeited — (2,075) $ 8.44 Phantom Unit awards at March 31, 2021 40,065 1,378,452 $ 8.18 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 — (38,507) $ 11.08 Phantom Unit awards at March 31, 2020 40,065 1,327,613 $ 10.98 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, 2020 13,136 59,284 $ 10.58 Granted 13,136 41,138 $ 4.82 Vested (13,136) — $ 10.15 Phantom Unit awards at March 31, 2021 13,136 100,422 $ 7.88 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 March 31, 2020 13,136 90,647 $ 10.76 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 March 31, 2021 and 2020, we recognized $1.5 million and $1.6 million, respectively, of compensation expense associated with outstanding Phantom Units. As of March 31, 2021, we have unrecognized compensation expense associated with our outstanding Phantom Units totaling $11.6 million, which we expect to recognize over a weighted average period of 2.64 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 March 31, 2021 2020 (in thousands) Equity-classified Phantom Units (1) $ 152 $ 477 Liability-classified Phantom Units 8 21 Total $ 160 $ 498 (1) We reclassified $2 thousand and $57 thousand to unit based compensation expense for DERs paid in relation to Phantom Units that have been forfeited for the three months ended March 31, 2021 and 2020, respectively.

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	3 Months Ended
	Mar. 31, 2021
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: Three Months Ended March 31, 2021 2020 (in thousands) Cash paid for income taxes $ 286 $ 317 Cash paid for interest $ 1,549 $ 2,083 Cash paid for operating leases $ 1,566 $ 1,885 Non-cash Investing Activities For the three months ended March 31, 2021 and 2020, we had non-cash investing activities for capital expenditures for property and equipment that were financed through “A ccounts payable and accrued expenses ” as presented in the table below for the periods indicated: Three months ended March 31, 2021 2020 (in thousands) Property and equipment financed through accounts payable and accrued expenses $ 136 $ (182)

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Distribution to Partners On April 22, 2021, the board of directors of USD Partners GP LLC, acting in its capacity as our general partner, declared a quarterly cash distribution payable of $0.1135 per unit, or $0.454 per unit on an annualized basis, for the three months ended March 31, 2021. The distribution will be paid on May 14, 2021, to unitholders of record at the close of business on May 5, 2021. The distribution will include payment of $1.8 million to our public common unitholders, $1.3 million to USDG as a holder of our common units and $52 thousand to USD Partners GP LLC as a holder of the general partner interest. Revolving Credit Facility Activity Subsequent to March 31, 2021, we repaid $3.0 million under the terms of our existing $385 million Revolving Credit Facility. As of May 3, 2021, we had amounts outstanding of $186.0 million under the Revolving Credit Facility and $199.0 million available for borrowings under the Revolving Credit Facility based on capacity that is subject to certain covenants. Refer to Note 9. Debt for more information.

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Policies)	3 Months Ended
	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation Our accompanying unaudited interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States, or GAAP, for interim consolidated financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all the information and disclosures required by GAAP for complete consolidated financial statements. In the opinion of our management, they contain all adjustments, consisting only of normal recurring adjustments, which our management considers necessary to present fairly our financial position as of March 31, 2021, our results of operations for the three months ended March 31, 2021 and 2020, and our cash flows for the three months ended March 31, 2021 and 2020. We derived our consolidated balance sheet as of December 31, 2020 from the audited consolidated financial statements included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2020. Our results of operations for the three months ended March 31, 2021 and 2020 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, 2020. COVID-19 Update During 2020, the COVID-19 pandemic adversely affected the global economy, disrupted global supply chains and created significant volatility in the financial markets. As a result, there was significant reduction in demand for, and fluctuations in the prices of crude oil, natural gas and natural gas liquids. This significantly impacted Canadian producers, which in turn resulted in lower crude oil prices and led to lower throughput volume through our facilities.
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 accounts are translated into our reporting currency based on the average exchange rate for each monthly period. Fluctuations in the exchange rates 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	Recently Adopted Accounting Pronouncements Income Taxes (ASU 2019-12) In December 2019, the Financial Accounting Standards Board, or FASB, issued Accounting Standards Update No. 2019-12, or ASU 2019-12, which amends the FASB Accounting Standards Codification, or 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. The pronouncement is effective for fiscal years beginning after December 15, 2020, or for any interim periods within those fiscal years, with early adoption permitted. We adopted the provisions of ASU 2019-12 on January 1, 2021. Our adoption of this standard did not have an impact on our financial statements.

NET INCOME (LOSS) PER LIMITED_2

NET INCOME (LOSS) PER LIMITED PARTNER INTEREST (Tables)	3 Months Ended
	Mar. 31, 2021
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%
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 March 31, 2021 Common Subordinated Units (7) General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 7,204 $ — $ 124 $ 7,328 Less: Distributable earnings (2) 3,248 — 55 3,303 Excess net income $ 3,956 $ — $ 69 $ 4,025 Weighted average units outstanding (3) 27,030 — 461 27,491 Distributable earnings per unit (4) $ 0.12 $ — Underdistributed earnings per unit (5) 0.15 — Net income per limited partner unit (basic and diluted) (6) $ 0.27 $ — (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 per unit distribution payable for the period based upon the quarterly distribution amounts of $0.1135 per unit or $0.454 on an annualized basis. Amounts presented for each class of units include a proportionate amount of the $161 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 additional amount per unit necessary to distribute the excess net income for the period among our limited partners and our general partners according to the distribution formula for available cash as set forth in our partnership agreement. (6) Our computation of net income per limited partner unit excludes the effects of 1,418,517 equity-classified phantom unit awards outstanding as they were anti-dilutive for the period presented. (7) In February 2020, the final tranche of 2,092,709 subordinated units were converted into common units and therefore there were no subordinated units outstanding during 2021. Refer to Note 16. Partners Capital for more information. For the Three Months Ended March 31, 2020 Common Subordinated Units (7) General Total (in thousands, except per unit amounts) Net loss attributable to general and limited partner interests in USD Partners LP (1) $ (33,195) $ (15) $ (571) $ (33,781) Less: Distributable earnings (2) 3,129 — 54 3,183 Distributions in excess of earnings $ (36,324) $ (15) $ (625) $ (36,964) Weighted average units outstanding (3) 25,516 1,150 461 27,127 Distributable earnings per unit (4) $ 0.12 $ — Overdistributed earnings per unit (5) (1.42) (0.01) Net loss per limited partner unit (basic and diluted) (6) $ (1.30) $ (0.01) (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 distributions paid for the period based upon the quarterly distribution of $0.111 per unit, or $0.444 per unit on an annualized basis. Amounts presented for each class of units include a proportionate amount of the $152 thousand distributed 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 loss per limited partner unit excludes the effects of 1,367,678 equity-classified phantom unit awards outstanding as they were anti-dilutive for the period presented. (7) In February 2020, the final tranche of 2,092,709 subordinated units were converted into common units. Refer to Note 16. Partners Capital for more information.

REVENUES (Tables)

REVENUES (Tables)	3 Months Ended
	Mar. 31, 2021
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 March 31, 2021 U.S. Canada Total (in thousands) Third party $ 7,638 $ 20,647 $ 28,285 Related party $ 2,314 $ — $ 2,314 Three Months Ended March 31, 2020 U.S. Canada Total (in thousands) Third party $ 7,049 $ 17,858 $ 24,907 Related party $ 2,305 $ 2,994 $ 5,299
Schedule of remaining performance obligations	The transaction price allocated to the remaining performance obligations associated with our terminalling and fleet services agreements as of March 31, 2021 are as follows for the periods indicated: For the nine months ending December 31, 2021 2022 2023 2024 Thereafter Total (in thousands) Terminalling Services (1) (2) (3) $ 73,729 $ 75,048 $ 37,779 $ 19,528 $ 126,932 $ 333,016 Fleet Services 682 1,195 — — — 1,877 Total $ 74,411 $ 76,243 $ 37,779 $ 19,528 $ 126,932 $ 334,893 (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 0.7897 U.S. dollars for each Canadian dollar at March 31, 2021. (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: March 31, 2021 December 31, 2020 (in thousands) Other current assets $ 897 $ 1,622 associated with the balance of our deferred revenue for the three months ended March 31, 2021: December 31, 2020 Cash Additions for Customer Prepayments Revenue Recognized March 31, 2021 (in thousands) Deferred revenue (1) $ 6,367 $ 6,968 $ (6,367) $ 6,968 Other current liabilities $ — $ 704 $ — $ 704 Other non-current liabilities (2) $ 10,087 $ 781 $ — $ 10,868 (1) Includes deferred revenue of $0.6 million for estimated breakage associated with the make-up rights options we granted to our customers, as discussed above. (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 non-current liabilities” presented has been increased by $121 thousand due to the impact of the change in the end of period exchange rate between December 31, 2020 and March 31, 2021.

RESTRICTED CASH (Tables)

RESTRICTED CASH (Tables)	3 Months Ended
	Mar. 31, 2021
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: March 31, 2021 2020 (in thousands) Cash and cash equivalents $ 3,066 $ 4,622 Restricted Cash 7,955 8,200 Total cash, cash equivalents and restricted cash $ 11,021 $ 12,822
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: March 31, 2021 2020 (in thousands) Cash and cash equivalents $ 3,066 $ 4,622 Restricted Cash 7,955 8,200 Total cash, cash equivalents and restricted cash $ 11,021 $ 12,822

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2021
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: March 31, 2021 December 31, 2020 Estimated (in thousands) Land $ 10,324 $ 10,288 N/A Trackage and facilities 128,189 127,401 10-30 Pipeline 32,735 32,735 20-30 Equipment 17,409 17,337 3-20 Furniture 67 67 5-10 Total property and equipment 188,724 187,828 Accumulated depreciation (51,249) (48,630) Construction in progress (1) 1,256 643 Property and equipment, net $ 138,731 $ 139,841

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2021
Leases [Abstract]
Summary of lease cost	We have noncancellable operating leases for railcars, buildings, storage tanks, offices, railroad tracks, and land. Three Months Ended March 31, 2021 Weighted-average discount rate 5.8 % Weighted average remaining lease term in years 1.65 Our total lease cost consisted of the following items for the dates indicated: Three Months Ended March 31, 2021 2020 (in thousands) Operating lease cost $ 1,479 $ 1,486 Short term lease cost 44 45 Variable lease cost 18 9 Sublease income (1,348) (1,341) Total $ 193 $ 199
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 March 31, 2021 (in thousands): 2021 $ 4,179 2022 4,520 2023 35 2024 2 Total lease payments $ 8,736 Less: imputed interest (428) Present value of lease liabilities $ 8,308
Schedule of lease income	Three Months Ended March 31, 2021 2020 (in thousands, except weighted average term) Lease income (1) $ 2,185 $ 2,186 Weighted average remaining lease term in years 1.58 (1) Lease income presented above includes lease income from related parties. Refer to Note 12. Transactions with Related Parties for additional discussion of lease income from related parties. Lease income associated with crude oil storage tanks we lease to customers of our terminals totaling $1.2 million for the three months ended March 31, 2021 and 2020, is included in “ Terminalling service s” 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 March 31, 2021 (in thousands): 2021 $ 6,142 2022 5,367 Total $ 11,509

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	3 Months Ended
	Mar. 31, 2021
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: March 31, 2021 December 31, 2020 (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 (67,669) (64,520) Other (56) (54) Total accumulated amortization (67,725) (64,574) Total intangible assets, net $ 58,341 $ 61,492

DEBT (Tables)

DEBT (Tables)	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Schedule of long-term debt	Our long-term debt balances included the following components as of the specified dates: March 31, 2021 December 31, 2020 (in thousands) Revolving Credit Facility $ 189,000 $ 197,000 Less: Deferred financing costs, net (1,312) (1,520) Total long-term debt, net $ 187,688 $ 195,480
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: March 31, 2021 December 31, 2020 (in millions) Aggregate borrowing capacity under Credit Agreement $ 385.0 $ 385.0 Less: Revolving Credit Facility amounts outstanding 189.0 197.0 Available under the Credit Agreement based on capacity $ 196.0 $ 188.0 Available under the Credit Agreement based on covenants (1) $ 71.4 $ 53.2 (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 $71.4 million and $53.2 million of borrowing capacity available at March 31, 2021 and December 31, 2020, respectively.
Schedule of interest expense, net	Interest expense associated with our outstanding indebtedness was as follows for the specified periods: Three Months Ended March 31, 2021 2020 (in thousands) Interest expense on the Credit Agreement $ 1,528 $ 2,532 Amortization of deferred financing costs 207 207 Total interest expense $ 1,735 $ 2,739

NONCONSOLIDATED VARIABLE INTE_2

NONCONSOLIDATED VARIABLE INTEREST ENTITIES (Tables)	3 Months Ended
	Mar. 31, 2021
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 sheet at December 31, 2020, as well as our maximum exposure to losses from entities in which we had a variable interest, but were not the primary beneficiary. Generally, our maximum exposure to losses was limited to amounts receivable for services we provided, reduced by any related liabilities. December 31, 2020 Total assets Total liabilities Maximum exposure to loss (in thousands) Accounts receivable $ 43 $ — $ 33 Deferred revenue — 10 — $ 43 $ 10 $ 33

TRANSACTIONS WITH RELATED PAR_2

TRANSACTIONS WITH RELATED PARTIES (Tables)	3 Months Ended
	Mar. 31, 2021
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 March 31, 2021 2020 (in thousands) Terminalling services — related party $ 1,103 $ 4,088 Fleet leases — related party 984 984 Fleet services — related party 227 227 $ 2,314 $ 5,299 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: March 31, 2021 December 31, 2020 (in thousands) Accounts receivable — related party $ 2,569 $ 2,460 Accounts payable and accrued expenses — related party (1) $ 65 $ 64 Other current and non-current assets — related party (2) $ 2,138 $ 1,721 Other non-current liabilities related party (3) $ 4 $ — Deferred revenue — related party (4) $ 410 $ 410 (1) Does not include amounts payable to related parties associated with the Omnibus Agreement, as discussed above. (2) Includes a contract asset associated with the Hardisty Terminal Services Agreement with USDTC II, as discussed above. Also includes a contract asset associated with a lease agreement with USDM. Refer to Note 4. Revenues for further discussion. (3) Represents a contract liability associated with a lease agreement with USDM and cumulative revenue that has been deferred due to tiered billing provisions. Refer to Note 4. Revenues for further discussion.
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 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 28, 2021 February 10, 2021 February 19, 2021 $ 1,283 $ 51

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	3 Months Ended
	Mar. 31, 2021
Segment Reporting [Abstract]
Summary of reportable segment data for continuing operations	Three Months Ended March 31, 2021 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 28,105 $ — $ — $ 28,105 Terminalling services — related party 1,103 — — 1,103 Fleet leases — related party — 984 — 984 Fleet services — 24 — 24 Fleet services — related party — 227 — 227 Freight and other reimbursables 124 32 — 156 Total revenues 29,332 1,267 — 30,599 Operating costs Subcontracted rail services 3,141 — — 3,141 Pipeline fees 6,046 — — 6,046 Freight and other reimbursables 124 32 — 156 Operating and maintenance 3,924 998 — 4,922 Selling, general and administrative 1,019 92 3,622 4,733 Goodwill impairment loss — — — — Depreciation and amortization 5,471 — — 5,471 Total operating costs 19,725 1,122 3,622 24,469 Operating income (loss) 9,607 145 (3,622) 6,130 Interest expense — — 1,735 1,735 Gain associated with derivative instruments — — (3,076) (3,076) Foreign currency transaction loss (gain) 133 — (194) (61) Other income, net (20) — — (20) Provision from income taxes 197 27 — 224 Net income (loss) $ 9,297 $ 118 $ (2,087) $ 7,328 Three Months Ended March 31, 2020 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 24,235 $ — $ — $ 24,235 Terminalling services — related party 4,088 — — 4,088 Fleet leases — related party — 984 — 984 Fleet services — 50 — 50 Fleet services — related party — 227 — 227 Freight and other reimbursables 617 5 — 622 Total revenues 28,940 1,266 — 30,206 Operating costs Subcontracted rail services 3,445 — — 3,445 Pipeline fees 6,347 — — 6,347 Freight and other reimbursables 617 5 — 622 Operating and maintenance 4,088 1,020 — 5,108 Selling, general and administrative 1,723 313 3,137 5,173 Goodwill impairment loss 33,589 — — 33,589 Depreciation and amortization 5,422 — — 5,422 Total operating costs 55,231 1,338 3,137 59,706 Operating loss (26,291) (72) (3,137) (29,500) Interest expense — — 2,739 2,739 Loss associated with derivative instruments — — 2,873 2,873 Foreign currency transaction gain (74) (6) (12) (92) Other income, net (729) — (3) (732) Benefit from income taxes (47) (460) — (507) Net income (loss) $ (25,441) $ 394 $ (8,734) $ (33,781)
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 March 31, Terminalling Services Segment 2021 2020 (in thousands) Net income (loss) $ 9,297 $ (25,441) Interest income (1) (1) (21) Depreciation and amortization 5,471 5,422 Provision for (benefit from) income taxes 197 (47) Foreign currency transaction loss (gain) (2) 133 (74) Goodwill impairment loss — 33,589 Non-cash deferred amounts (3) 1,683 437 Segment Adjusted EBITDA $ 16,780 $ 13,865 (1) Represents interest income associated with our Terminalling Services segment that is included in “ Other 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 March 31, Fleet Services Segment 2021 2020 (in thousands) Net income $ 118 $ 394 Provision for (benefit from) income taxes 27 (460) Foreign currency transaction gain (1) — (6) Segment Adjusted EBITDA $ 145 $ (72) (1) Represents foreign exchange transaction amounts associated with activities between our U.S. and Canadian subsidiaries.

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
	Mar. 31, 2021
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: March 31, 2021 December 31, 2020 (in thousands) Other non-current assets 577 — Other current liabilities $ (1,067) $ (1,086) Other non-current liabilities — (2,743) $ (490) $ (3,829)
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 March 31, 2021 2020 (in thousands) Loss (gain) associated with derivative instruments $ (3,076) $ 2,873
Schedule of derivative instruments	The following table presents summarized information about the fair values of our outstanding interest rate contracts for the periods indicated: March 31, 2021 December 31, 2020 Notional Interest Rate Parameters Fair Value Fair Value (in thousands) Swap Agreements Swap maturing August 2025 $ 150,000,000 0.84 % $ (490) $ (3,829)

UNIT BASED COMPENSATION (Tables

UNIT BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 31, 2021
Share-based Payment Arrangement [Abstract]
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, 2020 40,065 1,324,837 $ 10.98 Granted 40,065 573,204 $ 4.82 Vested (40,065) (517,514) $ 11.33 Forfeited — (2,075) $ 8.44 Phantom Unit awards at March 31, 2021 40,065 1,378,452 $ 8.18 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 — (38,507) $ 11.08 Phantom Unit awards at March 31, 2020 40,065 1,327,613 $ 10.98 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, 2020 13,136 59,284 $ 10.58 Granted 13,136 41,138 $ 4.82 Vested (13,136) — $ 10.15 Phantom Unit awards at March 31, 2021 13,136 100,422 $ 7.88 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 March 31, 2020 13,136 90,647 $ 10.76
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 March 31, 2021 2020 (in thousands) Equity-classified Phantom Units (1) $ 152 $ 477 Liability-classified Phantom Units 8 21 Total $ 160 $ 498 (1) We reclassified $2 thousand and $57 thousand to unit based compensation expense for DERs paid in relation to Phantom Units that have been forfeited for the three months ended March 31, 2021 and 2020, respectively.

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2021
Supplemental Cash Flow Elements [Abstract]
Schedule of supplemental cash flow disclosures	The following table provides supplemental cash flow information for the periods indicated: Three Months Ended March 31, 2021 2020 (in thousands) Cash paid for income taxes $ 286 $ 317 Cash paid for interest $ 1,549 $ 2,083 Cash paid for operating leases $ 1,566 $ 1,885 For the three months ended March 31, 2021 and 2020, we had non-cash investing activities for capital expenditures for property and equipment that were financed through “A ccounts payable and accrued expenses ” as presented in the table below for the periods indicated: Three months ended March 31, 2021 2020 (in thousands) Property and equipment financed through accounts payable and accrued expenses $ 136 $ (182)

NET INCOME (LOSS) PER LIMITED_3

NET INCOME (LOSS) PER LIMITED PARTNER INTEREST - Schedule of Distribution Method to Limited and General Partners (Details)	3 Months Ended
	Mar. 31, 2021$ / shares
USD Partners GP LLC | USD PARTNERS LP | General Partner
Distribution Made to Limited Partner [Line Items]
General partner interest (in percentage)	1.70%
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
	Feb. 29, 2020	Mar. 31, 2021	Mar. 31, 2020
Limited Partners' Capital Account [Line Items]
Net income (loss) attributable to general and limited partner interests in USD Partners LP		$ 7,328,000	$ (33,781,000)
Less: Distributable earnings		3,303,000	3,183,000
Excess net income		$ 4,025,000	$ (36,964,000)
Weighted average units outstanding (in shares)		27,491,000	27,127,000
Partners share targeted year-to-date distribution amount (USD per share)		$ 0.1135	$ 0.111
Partners' annual distribution amount per share (USD per share)		$ 0.454	$ 0.444
Antidilutive securities excluded from computation of earnings per share, amount (in shares)		1,418,517	1,367,678
Phantom share units (PSUs)
Limited Partners' Capital Account [Line Items]
Equity-classified phantom units		$ 161,000	$ 152,000
Common Units
Limited Partners' Capital Account [Line Items]
Weighted average units outstanding (in shares)		27,030,000	25,516,000
Subordinated Units
Limited Partners' Capital Account [Line Items]
Weighted average units outstanding (in shares)		0	1,150,000
Limited Partner | Common Units
Limited Partners' Capital Account [Line Items]
Net income (loss) attributable to general and limited partner interests in USD Partners LP		$ 7,204,000	$ (33,195,000)
Less: Distributable earnings		3,248,000	3,129,000
Excess net income		$ 3,956,000	$ (36,324,000)
Weighted average units outstanding (in shares)		27,030,000	25,516,000
Distributable earnings per unit (USD per share)		$ 0.12	$ 0.12
Overdistributed earnings per unit (in USD per share)		0.15	(1.42)
Net income (loss) per limited partner unit (basic and diluted) (USD per share)		$ 0.27	$ (1.30)
Equity-classified phantom units		$ 3,129,000	$ 9,464,000
Conversion of units (in units) (in shares)		0	2,092,709
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	$ (15,000)
Less: Distributable earnings		0	0
Excess net income		$ 0	$ (15,000)
Weighted average units outstanding (in shares)		0	1,150,000
Distributable earnings per unit (USD per share)		$ 0	$ 0
Overdistributed earnings per unit (in USD per share)		0	(0.01)
Net income (loss) per limited partner unit (basic and diluted) (USD per share)		$ 0	$ (0.01)
Equity-classified phantom units		$ 0	$ 811,000
Conversion of units (in units) (in shares)		0	(2,092,709)
Limited Partner | Subordinated Units | First vesting tranche
Limited Partners' Capital Account [Line Items]
Conversion of units (in units) (in shares)	2,092,709
General Partner
Limited Partners' Capital Account [Line Items]
Net income (loss) attributable to general and limited partner interests in USD Partners LP		$ 124,000	$ (571,000)
Less: Distributable earnings		55,000	54,000
Excess net income		$ 69,000	$ (625,000)
Weighted average units outstanding (in shares)		461,000	461,000
Equity-classified phantom units		$ 54,000	$ 380,000
General Partner | Incentive distribution rights
Limited Partners' Capital Account [Line Items]
Equity-classified phantom units		$ 0	$ 0

REVENUES (Details)

REVENUES (Details)	3 Months Ended
	Mar. 31, 2021USD ($)segment	Dec. 31, 2020USD ($)
Disaggregation of Revenue [Line Items]
Number of reportable segments | segment	2
Contract duration	one year or less
Breakage rate (in percentage)	97.00%
Deferred revenue	$ 6,968,000	$ 6,367,000
Estimated breakage bssociated with the make-upright options
Disaggregation of Revenue [Line Items]
Deferred revenue	600,000	0
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
	Mar. 31, 2021	Mar. 31, 2020
Related party
Disaggregation of Revenue [Line Items]
Revenues	$ 2,314	$ 5,299
Third party
Disaggregation of Revenue [Line Items]
Revenues	28,285	24,907
U.S. | Related party
Disaggregation of Revenue [Line Items]
Revenues	2,314	2,305
U.S. | Third party
Disaggregation of Revenue [Line Items]
Revenues	7,638	7,049
Canada | Related party
Disaggregation of Revenue [Line Items]
Revenues	0	2,994
Canada | Third party
Disaggregation of Revenue [Line Items]
Revenues	$ 20,647	$ 17,858

REVENUES - Schedule of Remainin

REVENUES - Schedule of Remaining Performance Obligation (Details) $ in Thousands	Mar. 31, 2021USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 334,893
Exchange rate (USD per CAD)	0.7897
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 74,411
Expected timing of satisfaction, period	9 months
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	$ 76,243
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	$ 37,779
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	$ 19,528
Expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 126,932
Expected timing of satisfaction, period	0 years
Terminalling services
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 333,016
Terminalling services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 73,729
Expected timing of satisfaction, period	9 months
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	$ 75,048
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	$ 37,779
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	$ 19,528
Expected timing of satisfaction, period	1 year
Terminalling services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 126,932
Expected timing of satisfaction, period	0 years
Fleet services
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 1,877
Fleet services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 682
Expected timing of satisfaction, period	9 months
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	$ 1,195
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	$ 0
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	$ 0
Expected timing of satisfaction, period	1 year
Fleet services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 0
Expected timing of satisfaction, period	0 years

REVENUES - Schedule of Contract

REVENUES - Schedule of Contract Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Other current assets	$ 897	$ 1,622

REVENUES - Schedule of Change i

REVENUES - Schedule of Change in Customer Liability (Details)	3 Months Ended
	Mar. 31, 2021USD ($)
Change In Contract With Customer Liability [Roll Forward]
Deferred revenue, beginning of the period	$ 6,367,000
Cash Additions for Customer Prepayments	6,968,000
Revenue Recognized	(6,367,000)
Deferred revenue, end of the period	6,968,000
Estimated breakage bssociated with the make-upright options
Change In Contract With Customer Liability [Roll Forward]
Deferred revenue, beginning of the period	0
Deferred revenue, end of the period	600,000
Other current liabilities
Change In Contract With Customer Liability [Roll Forward]
Contract with customer, liability beginning of the period	0
Cash Additions for Customer Prepayments	704,000
Revenue Recognized	0
Contract with customer, liability end of the period	704,000
Other non-current liabilities
Change In Contract With Customer Liability [Roll Forward]
Contract with customer, liability beginning of the period	10,087,000
Cash Additions for Customer Prepayments	781,000
Revenue Recognized	0
Contract with customer, liability end of the period	10,868,000
Third party
Change In Contract With Customer Liability [Roll Forward]
Effect of exchange rate on contract with customer liability	$ 121,000

RESTRICTED CASH (Details)

RESTRICTED CASH (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	$ 3,066	$ 3,040	$ 4,622
Restricted Cash	7,955	7,954	8,200
Total cash, cash equivalents and restricted cash	$ 11,021	$ 10,994	$ 12,822	$ 10,684

PROPERTY AND EQUIPMENT - Schedu

PROPERTY AND EQUIPMENT - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 188,724	$ 187,828
Accumulated depreciation	(51,249)	(48,630)
Construction in progress	1,256	643
Property and equipment, net	138,731	139,841
Land
Property, Plant and Equipment [Line Items]
Total property and equipment	10,324	10,288
Trackage and facilities
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 128,189	127,401
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
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	$ 17,409	17,337
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	$ 67	$ 67
Furniture | Minimum
Property, Plant and Equipment [Line Items]
Property plant and equipment, useful life	5 years
Furniture | Maximum
Property, Plant and Equipment [Line Items]
Property plant and equipment, useful life	10 years

PROPERTY AND EQUIPMENT - Narrat

PROPERTY AND EQUIPMENT - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation and amortization	$ 2.3	$ 2.3

LEASES - Lease Cost (Details)

LEASES - Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Leases [Abstract]
Weighted average discount rate (in percentage)	5.80%
Weighted average remaining lease term in years	1 year 7 months 24 days
Operating lease cost	$ 1,479	$ 1,486
Short term lease cost	44	45
Variable lease cost	18	9
Sublease income	(1,348)	(1,341)
Total	$ 193	$ 199

LEASES - Future payments (Detai

LEASES - Future payments (Details) $ in Thousands	Mar. 31, 2021USD ($)
Leases [Abstract]
2021	$ 4,179
2022	4,520
2023	35
2024	2
Total lease payments	8,736
Less: imputed interest	(428)
Present value of lease liabilities	$ 8,308

LEASES - Lease Income Informati

LEASES - Lease Income Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Lessee, Lease, Description [Line Items]
Lease income	$ 2,185	$ 2,186
Weighted average remaining lease term in years	1 year 6 months 29 days
Terminalling services
Lessee, Lease, Description [Line Items]
Revenue from contract with a customer excluding assessed tax	$ 28,105	24,235
Terminalling services | Crude oil storage tanks
Lessee, Lease, Description [Line Items]
Revenue from contract with a customer excluding assessed tax	$ 1,200	$ 1,200

LEASES - Future Lease Income (D

LEASES - Future Lease Income (Details) $ in Thousands	Mar. 31, 2021USD ($)
Leases [Abstract]
2021	$ 6,142
2022	5,367
Total	$ 11,509

INTANGIBLE ASSETS - Intangible

INTANGIBLE ASSETS - Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Carrying amount:
Total carrying amount	$ 126,066	$ 126,066
Accumulated amortization:
Total accumulated amortization	(67,725)	(64,574)
Total intangible assets, net	58,341	61,492
Customer service agreements
Carrying amount:
Total carrying amount	125,960	125,960
Accumulated amortization:
Total accumulated amortization	(67,669)	(64,520)
Other
Carrying amount:
Total carrying amount	106	106
Accumulated amortization:
Total accumulated amortization	$ (56)	$ (54)

INTANGIBLE ASSETS - Narrative (

INTANGIBLE ASSETS - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 3.2	$ 3.2

DEBT - Narrative (Details)

DEBT - Narrative (Details) - Credit Facility - Secured Debt	3 Months Ended	12 Months Ended
	Mar. 31, 2021USD ($)matuirty_date_extension	Dec. 31, 2020USD ($)
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)	2.62%	2.66%
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	Mar. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Total long-term debt, net	$ 187,688	$ 195,480
Secured Debt | Credit Facility
Debt Instrument [Line Items]
Less: Deferred financing costs, net	(1,312)	(1,520)
Revolving Credit Facility | Secured Debt | Credit Facility
Debt Instrument [Line Items]
Revolving Credit Facility	$ 189,000	$ 197,000

DEBT - Schedule of Line of Cred

DEBT - Schedule of Line of Credit Facilities (Details) - Secured Debt - Credit Facility	3 Months Ended
	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)
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	196,000,000	188,000,000
EBITDA multiple cap	$ 71,400,000	53,200,000
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	$ 189,000,000	$ 197,000,000

DEBT - Schedule of Interest Exp

DEBT - Schedule of Interest Expense, Net (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Debt Disclosure [Abstract]
Interest expense on the Credit Agreement	$ 1,528	$ 2,532
Amortization of deferred financing costs	207	207
Total interest expense	$ 1,735	$ 2,739

COLLABORATIVE ARRANGEMENT (Deta

COLLABORATIVE ARRANGEMENT (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Other current liabilities	$ 4,407		$ 4,222
Facilities Agreement with Gibson
Disaggregation of Revenue [Line Items]
Other current liabilities	1,700		2,300
Other noncurrent assets	3,000		$ 2,900
Pipeline fees
Disaggregation of Revenue [Line Items]
Operating costs	$ 6,046	$ 6,347

NONCONSOLIDATED VARIABLE INTE_3

NONCONSOLIDATED VARIABLE INTEREST ENTITIES (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Variable Interest Entity [Line Items]
Assets	$ 232,730	$ 237,548
Liabilities	$ 221,374	231,280
Variable interest entity, not primary beneficiary
Variable Interest Entity [Line Items]
Assets		43
Liabilities		10
Maximum exposure to loss		33
Accounts receivable | Variable interest entity, not primary beneficiary
Variable Interest Entity [Line Items]
Assets		43
Liabilities		0
Maximum exposure to loss		33
Deferred revenue | Variable interest entity, not primary beneficiary
Variable Interest Entity [Line Items]
Assets		0
Liabilities		10
Maximum exposure to loss		$ 0

TRANSACTIONS WITH RELATED PAR_3

TRANSACTIONS WITH RELATED PARTIES - Narrative (Details)	1 Months Ended	3 Months Ended		6 Months Ended
	Jan. 31, 2019railcar	Mar. 31, 2021USD ($)barrelrailcarshares	Mar. 31, 2020USD ($)shares	Jun. 30, 2020	Dec. 31, 2020USD ($)shares	Dec. 31, 2019shares
Related Party Transaction [Line Items]
Amount of transloading capacity per day per unit train | railcar		120
Number of barrels of takeaway capacity per day | barrel		112,500
Selling, general and administrative costs		$ 4,733,000	$ 5,173,000
Accounts payable and accrued expenses — related party		359,000			$ 383,000
Other non-current assets — related party		2,138,000			1,706,000
Percentage of control of terminal capacity				25.00%
Related party
Related Party Transaction [Line Items]
Selling, general and administrative costs		1,677,000	1,993,000
USDG | Omnibus Agreement | Limited Partner
Related Party Transaction [Line Items]
Selling, general and administrative costs		1,700,000	2,000,000
Accounts payable and accrued expenses — related party		300,000
USD Terminal Canada II | Hardisty Terminal Services Agreement | Related party
Related Party Transaction [Line Items]
Operating and maintenance		$ 2,100,000	$ 2,000,000
Other non-current assets — related party					$ 1,700,000
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)		41.70%
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) (in shares) | shares		461,136	461,136		461,136	461,136
General Partner | USD Partners GP LLC
Related Party Transaction [Line Items]
Partners' capital account (in units) (in shares) | shares		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) (in shares) | shares		27,224,441	26,843,674		26,844,715	24,411,892
Common Units | Limited Partner | USDG
Related Party Transaction [Line Items]
Partners' capital account (in units) (in shares) | shares		11,557,090
Units pledged as collateral (in units) (in shares) | shares		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
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Related Party Transaction [Line Items]
Accounts receivable — related party	$ 2,569		$ 2,460
Other non-current liabilities — related party	4		0
Terminalling and Fleets Services Agreements
Related Party Transaction [Line Items]
Other non-current liabilities — related party	4		0
Lease revenues | Terminalling and Fleets Services Agreements
Related Party Transaction [Line Items]
Other current and non-current assets — related party	2,138		1,721
Customer prepayments, current position | Terminalling and Fleets Services Agreements
Related Party Transaction [Line Items]
Deferred revenue— related party	410		410
USD Marketing | Related party
Related Party Transaction [Line Items]
Related party	2,314	$ 5,299
USD Marketing | Terminalling services — related party | Related party
Related Party Transaction [Line Items]
Related party	1,103	4,088
USD Marketing | Fleet leases — related party | Related party
Related Party Transaction [Line Items]
Related party	984	984
USD Marketing | Fleet services — related party | Related party
Related Party Transaction [Line Items]
Related party	227	$ 227
USD Marketing | Lease revenues | Terminalling and Fleets Services Agreements
Related Party Transaction [Line Items]
Accounts receivable — related party	2,569		2,460
Accounts payable and accrued expenses — related party	$ 65		$ 64

TRANSACTIONS WITH RELATED PAR_5

TRANSACTIONS WITH RELATED PARTIES - Schedule of Cash Distributions (Details) $ in Thousands	Feb. 19, 2021USD ($)
USDG
Related Party Transaction [Line Items]
Amount Paid to USDG	$ 1,283
USD Group LLC
Related Party Transaction [Line Items]
Amount Paid to USD Partners GP LLC	$ 51

SEGMENT REPORTING - Narrative (

SEGMENT REPORTING - Narrative (Details)	3 Months Ended
	Mar. 31, 2021segment
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
	Mar. 31, 2021	Mar. 31, 2020
Revenues
Fleet leases	$ 2,185	$ 2,186
Total revenues	30,599	30,206
Operating costs
Operating and maintenance — related party	4,922	5,108
Selling, general and administrative — related party	4,733	5,173
Goodwill impairment loss	0	33,589
Depreciation and amortization	5,471	5,422
Total operating costs	24,469	59,706
Operating income (loss)	6,130	(29,500)
Interest expense	1,735	2,739
Loss (gain) associated with derivative instruments	(3,076)	2,873
Foreign currency transaction gain	(61)	(92)
Other income, net	(20)	(732)
Provision for (benefit from) income taxes	224	(507)
Net income (loss)	7,328	(33,781)
Related party
Revenues
Revenues	2,314	5,299
Fleet leases	984	984
Operating costs
Operating and maintenance — related party	2,090	2,027
Selling, general and administrative — related party	1,677	1,993
Operating Segments | Terminalling services
Revenues
Total revenues	29,332	28,940
Operating costs
Operating and maintenance — related party	3,924	4,088
Selling, general and administrative — related party	1,019	1,723
Goodwill impairment loss	0	33,589
Depreciation and amortization	5,471	5,422
Total operating costs	19,725	55,231
Operating income (loss)	9,607	(26,291)
Interest expense	0	0
Loss (gain) associated with derivative instruments	0	0
Foreign currency transaction gain	133	(74)
Other income, net	(20)	(729)
Provision for (benefit from) income taxes	197	(47)
Net income (loss)	9,297	(25,441)
Operating Segments | Terminalling services | Related party
Revenues
Fleet leases		0
Operating Segments | Fleet services
Revenues
Total revenues	1,267	1,266
Operating costs
Operating and maintenance — related party	998	1,020
Selling, general and administrative — related party	92	313
Goodwill impairment loss	0	0
Depreciation and amortization	0	0
Total operating costs	1,122	1,338
Operating income (loss)	145	(72)
Interest expense	0	0
Loss (gain) associated with derivative instruments	0	0
Foreign currency transaction gain	0	(6)
Other income, net	0	0
Provision for (benefit from) income taxes	27	(460)
Net income (loss)	118	394
Operating Segments | Fleet services | Related party
Revenues
Fleet leases	984	984
Corporate
Revenues
Total revenues	0	0
Operating costs
Operating and maintenance — related party	0	0
Selling, general and administrative — related party	3,622	3,137
Goodwill impairment loss	0	0
Depreciation and amortization	0	0
Total operating costs	3,622	3,137
Operating income (loss)	(3,622)	(3,137)
Interest expense	1,735	2,739
Loss (gain) associated with derivative instruments	(3,076)	2,873
Foreign currency transaction gain	(194)	(12)
Other income, net	0	(3)
Provision for (benefit from) income taxes	0	0
Net income (loss)	(2,087)	(8,734)
Corporate | Related party
Revenues
Fleet leases	0	0
Terminalling services
Revenues
Revenues	28,105	24,235
Terminalling services | Related party
Revenues
Revenues	1,103	4,088
Terminalling services | Operating Segments | Terminalling services
Revenues
Revenues	28,105	24,235
Terminalling services | Operating Segments | Terminalling services | Related party
Revenues
Revenues	1,103	4,088
Terminalling services | Corporate
Revenues
Revenues	0	0
Terminalling services | Corporate | Related party
Revenues
Revenues	0	0
Fleet services
Revenues
Revenues	24	50
Fleet services | Related party
Revenues
Revenues	227	227
Fleet services | Operating Segments | Fleet services
Revenues
Revenues	24	50
Fleet services | Operating Segments | Fleet services | Related party
Revenues
Revenues	227	227
Fleet services | Corporate
Revenues
Revenues	0	0
Fleet services | Corporate | Related party
Revenues
Revenues	0	0
Freight and other reimbursables
Revenues
Revenues	156	622
Operating costs
Operating costs	156	622
Freight and other reimbursables | Operating Segments | Terminalling services
Revenues
Revenues	124	617
Operating costs
Operating costs	124	617
Freight and other reimbursables | Operating Segments | Fleet services
Revenues
Revenues	32	5
Operating costs
Operating costs	32	5
Freight and other reimbursables | Corporate
Revenues
Revenues	0	0
Operating costs
Operating costs	0	0
Subcontracted rail services
Operating costs
Operating costs	3,141	3,445
Subcontracted rail services | Operating Segments | Terminalling services
Operating costs
Operating costs	3,141	3,445
Subcontracted rail services | Operating Segments | Fleet services
Operating costs
Operating costs	0	0
Subcontracted rail services | Corporate
Operating costs
Operating costs	0	0
Pipeline fees
Operating costs
Operating costs	6,046	6,347
Pipeline fees | Operating Segments | Terminalling services
Operating costs
Operating costs	6,046	6,347
Pipeline fees | Operating Segments | Fleet services
Operating costs
Operating costs	0	0
Pipeline fees | Corporate
Operating costs
Operating costs	$ 0	$ 0

SEGMENT REPORTING - Reconciliat

SEGMENT REPORTING - Reconciliation of Adjusted EBITDA to Loss from Continuing Operations (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Segment Reporting Information [Line Items]
Net income (loss)	$ 7,328	$ (33,781)
Depreciation and amortization	5,471	5,422
Provision for (benefit from) income taxes	224	(507)
Foreign currency transaction loss (gain)	(61)	(92)
Goodwill impairment loss	0	33,589
Operating Segments | Terminalling services
Segment Reporting Information [Line Items]
Net income (loss)	9,297	(25,441)
Interest income	(1)	(21)
Depreciation and amortization	5,471	5,422
Provision for (benefit from) income taxes	197	(47)
Foreign currency transaction loss (gain)	133	(74)
Goodwill impairment loss	0	33,589
Non-cash deferred amounts	1,683	437
Segment Adjusted EBITDA	16,780	13,865
Operating Segments | Fleet services
Segment Reporting Information [Line Items]
Net income (loss)	118	394
Depreciation and amortization	0	0
Provision for (benefit from) income taxes	27	(460)
Foreign currency transaction loss (gain)	0	(6)
Goodwill impairment loss	0	0
Segment Adjusted EBITDA	$ 145	$ (72)

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS - Narrative (Details) - USD ($)	1 Months Ended
	Nov. 30, 2017	Sep. 30, 2020	Mar. 31, 2020
Interest Rate Collar
Derivative [Line Items]
Derivative, term of contract	5 years
Notional amount	$ 100,000,000
Derivative, floor interest rate (in percentage)	1.70%
Derivative, cap interest rate (in percentage)	2.50%
Swap maturing August 2025
Derivative [Line Items]
Notional amount		$ 150,000,000	$ 150,000,000
Derivative, fixed interest rate		0.84%	0.84%

DERIVATIVE FINANCIAL INSTRUME_4

DERIVATIVE FINANCIAL INSTRUMENTS - Derivative Positions Included in the Consolidated Balance Sheets at Fair Value (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Derivative [Line Items]
Fair Value	$ (490)	$ (3,829)
Other non-current assets
Derivative [Line Items]
Fair Value	577	0
Other current liabilities
Derivative [Line Items]
Fair Value	(1,067)	(1,086)
Other non-current liabilities
Derivative [Line Items]
Fair Value	$ 0	$ (2,743)

DERIVATIVE FINANCIAL INSTRUME_5

DERIVATIVE FINANCIAL INSTRUMENTS - Gain (Loss) on Derivative Instruments (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Loss (gain) associated with derivative instruments	$ (3,076)	$ 2,873

DERIVATIVE FINANCIAL INSTRUME_6

DERIVATIVE FINANCIAL INSTRUMENTS - Summary of Fair Values of Outstanding Foreign Currency Options (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Mar. 31, 2020
Derivative [Line Items]
Fair Value	$ (490,000)	$ (3,829,000)
Swap maturing August 2025
Derivative [Line Items]
Notional amount			$ 150,000,000	$ 150,000,000
Derivative, fixed interest rate			0.84%	0.84%
Fair Value	$ (490,000)	$ (3,829,000)

PARTNERS' CAPITAL (Details)

PARTNERS' CAPITAL (Details)	1 Months Ended	3 Months Ended
	Feb. 29, 2020shares	Mar. 31, 2021quarter$ / sharesshares	Mar. 31, 2020$ / sharesshares
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		$ 0.1135	$ 0.111
Limited Partner | Common Units
Limited Partners' Capital Account [Line Items]
Conversion of units (in units) (in shares)		0	2,092,709
Limited Partner | Subordinated Units
Limited Partners' Capital Account [Line Items]
Conversion of units (in units) (in shares)		0	(2,092,709)
First vesting tranche | Limited Partner | Subordinated Units
Limited Partners' Capital Account [Line Items]
Conversion ratio		1
Conversion on units (in percentage)		20.00%
Minimum period to elapse before eligibility of conversion of units		12 months
Number of quarters distributions paid for | quarter		4
Conversion of units (in units) (in shares)	2,092,709
LTIP | First vesting tranche | Limited Partner | Common Units
Limited Partners' Capital Account [Line Items]
Conversion of units (in units) (in shares)		379,726
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 (in shares)		557,579
Units retained (in shares)		177,853

UNIT BASED COMPENSATION - Narra

UNIT BASED COMPENSATION - Narrative (Details) - Phantom share units (PSUs) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2021USD ($)shares	Mar. 31, 2020USD ($)	Dec. 31, 2020shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	4 years
Allocated share-based compensation expense | $	$ 1.5	$ 1.6
Unit based compensation expense, unrecognized | $	$ 11.6
Weighted average recognition period	2 years 7 months 20 days
Director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	1 year
LTIP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Approved for grant (in units) (in shares) | shares	667,543		694,140
Share remaining available (in units) (in shares) | shares	501,448
Conversion ratio	1

UNIT BASED COMPENSATION - Long-

UNIT BASED COMPENSATION - Long-term Incentive Plan (Details) - LTIP - $ / shares	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
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)	$ 10.98	$ 11.34
Granted (USD per share)	4.82	10.15
Vested (USD per share)	11.33	10.84
Forfeited (USD per share)	8.44	11.08
Grant date average fair value, end of period (USD per share)	8.18	10.98
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)	10.58	11.53
Granted (USD per share)	4.82	10.15
Vested (USD per share)	10.15	11.37
Grant date average fair value, end of period (USD per share)	$ 7.88	$ 10.76
Director and Independent Consultant Phantom Units | Phantom Share Units (PSU) Equity Classified
Number of units
Phantom Units, beginning of period (in shares)	40,065	37,139
Granted (in shares)	40,065	40,065
Vested (in shares)	(40,065)	(37,139)
Forfeited (in shares)	0	0
Phantom Units, end of period (in shares)	40,065	40,065
Director and Independent Consultant Phantom Units | Phantom Share Units (PSU) Liability Classified
Number of units
Phantom Units, beginning of period (in shares)	13,136	12,177
Granted (in shares)	13,136	13,136
Vested (in shares)	(13,136)	(12,177)
Phantom Units, end of period (in shares)	13,136	13,136
Employee Phantom Units | Phantom Share Units (PSU) Equity Classified
Number of units
Phantom Units, beginning of period (in shares)	1,324,837	1,252,544
Granted (in shares)	573,204	594,912
Vested (in shares)	(517,514)	(481,336)
Forfeited (in shares)	(2,075)	(38,507)
Phantom Units, end of period (in shares)	1,378,452	1,327,613
Employee Phantom Units | Phantom Share Units (PSU) Liability Classified
Number of units
Phantom Units, beginning of period (in shares)	59,284	44,620
Granted (in shares)	41,138	46,027
Vested (in shares)	0	0
Phantom Units, end of period (in shares)	100,422	90,647

UNIT BASED COMPENSATION - Phant

UNIT BASED COMPENSATION - Phantom Units Pursuant to Associated DERs (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Distribution Equivalent Right
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-classified phantom units	$ 152	$ 477
Liability-classified Phantom Units	8	21
Total	160	498
Phantom share units (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-classified phantom units	161	152
Share-based compensation, forfeited	$ 2	$ 57

SUPPLEMENTAL CASH FLOW INFORM_3

SUPPLEMENTAL CASH FLOW INFORMATION - Schedule of Supplemental Cash Flow Disclosures (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Lessee, Lease, Description [Line Items]
Cash paid for income taxes	$ 286	$ 317
Cash paid for interest	1,549	2,083
Cash paid for operating leases	1,566	1,885
Property and equipment financed through accounts payable and accrued expenses	136	(182)
Operating lease right-of-use assets	8,320		$ 9,630
Present value of lease liabilities	8,308
New Or Extended Lease Agreements
Lessee, Lease, Description [Line Items]
Operating lease right-of-use assets	37	2,800
Present value of lease liabilities	$ 37	$ 2,800

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	May 14, 2021	Apr. 22, 2021	May 06, 2021	Mar. 31, 2021	Mar. 31, 2020	May 03, 2021	Dec. 31, 2020
Subsequent Event [Line Items]
Partners share targeted year-to-date distribution amount (USD per share)				$ 0.1135	$ 0.111
Targeted annual distribution amount (USD per share)				$ 1.15
Long-term Debt				$ 187,688,000			$ 195,480,000
Credit Facility | Secured Debt
Subsequent Event [Line Items]
Maximum borrowing capacity				385,000,000			385,000,000
Available under the Credit Agreement based on capacity				196,000,000			$ 188,000,000
Credit Facility | Secured Debt | Revolving Credit Facility
Subsequent Event [Line Items]
Maximum borrowing capacity				$ 385,000,000
Scenario, Forecast | Common Units
Subsequent Event [Line Items]
Distributions, limited partner	$ 1,800,000
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	$ 52,000
Subsequent Event
Subsequent Event [Line Items]
Partners share targeted year-to-date distribution amount (USD per share)		$ 0.1135
Subsequent Event | Credit Facility | Secured Debt | Revolving Credit Facility
Subsequent Event [Line Items]
Repayments of lines of credit			$ 3,000,000
Long-term Debt						$ 186,000,000
Available under the Credit Agreement based on capacity						$ 199,000,000
Subsequent Event | Common Units
Subsequent Event [Line Items]
Targeted annual distribution amount (USD per share)		$ 0.454