USD Partners (USDP) 10-Q 5 May 22 2022 Q1 Quarterly report Financial data

Cover Page

Cover Page - shares	3 Months Ended
	Mar. 31, 2022	May 02, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2022
Document Transition Report	false
Entity File Number	001-36674
Entity Registrant Name	USD PARTNERS LP
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	30-0831007
Entity Address, Address Line One	811 Main Street
Entity Address, Address Line Two	Suite 2800
Entity Address, City or Town	Houston
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77002
City Area Code	281
Local Phone Number	291-0510
Title of 12(b) Security	Common Units Representing Limited Partner Interests
Trading Symbol	USDP
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Shares Outstanding		33,379,431
Entity Central Index Key	0001610682
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q1
Amendment Flag	false

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Revenues
Total revenues	$ 30,129	$ 30,599
Operating costs
Operating and maintenance	3,034	2,832
Selling, general and administrative	3,223	3,056
Depreciation and amortization	5,507	5,471
Total operating costs	25,392	24,469
Operating income (loss)	4,737	6,130
Interest expense	1,385	1,735
Gain associated with derivative instruments	(6,084)	(3,076)
Foreign currency transaction loss (gain)	47	(61)
Other income, net	(23)	(20)
Income before income taxes	9,412	7,552
Provision for income taxes	421	224
Net income	8,991	7,328
Net income attributable to limited partner interests	$ 8,842	$ 7,204
Weighted average common units outstanding - basic (in shares)	27,901	27,491
Common units
Operating costs
Net income per common unit - basic (usd per share)	$ 0.32	$ 0.27
Net income per common unit - diluted (usd per share)	$ 0.32	$ 0.27
Weighted average common units outstanding - basic (in shares)	27,440	27,030
Weighted average common units outstanding - diluted (in shares)	27,440	27,030
Related party
Revenues
Revenues	$ 1,866	$ 2,314
Operating costs
Operating and maintenance — related party	2,206	2,090
Selling, general and administrative — related party	2,032	1,677
Terminalling services
Revenues
Revenues	28,185	28,105
Terminalling services | Related party
Revenues
Revenues	655	1,103
Fleet leases | Related party
Revenues
Revenues	912	984
Fleet services
Revenues
Revenues	0	24
Fleet services | Related party
Revenues
Revenues	299	227
Freight and other reimbursables
Revenues
Revenues	78	156
Operating costs
Operating costs	78	156
Subcontracted rail services
Operating costs
Operating costs	3,252	3,141
Pipeline fees
Operating costs
Operating costs	$ 6,060	$ 6,046

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Statement of Comprehensive Income [Abstract]
Net income	$ 8,991	$ 7,328
Other comprehensive income — foreign currency translation	552	375
Comprehensive income	$ 9,543	$ 7,703

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Cash flows from operating activities:
Net income	$ 8,991	$ 7,328
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	5,507	5,471
Gain associated with derivative instruments	(6,084)	(3,076)
Settlement of derivative contracts	(273)	(264)
Unit based compensation expense	1,237	1,512
Deferred income taxes	144	(18)
Amortization of deferred financing costs	272	207
Changes in operating assets and liabilities:
Accounts receivable	(5,060)	(402)
Accounts receivable — related party	154	(84)
Prepaid expenses, inventory and other assets	2,360	884
Other assets — related party	65	(394)
Accounts payable and accrued expenses	4,034	290
Accounts payable and accrued expenses — related party	906	(25)
Deferred revenue and other liabilities	(1,529)	1,212
Deferred revenue and other liabilities — related party	(16)	4
Net cash provided by operating activities	10,708	12,645
Cash flows from investing activities:
Additions of property and equipment	(135)	(483)
Net cash used in investing activities	(135)	(483)
Cash flows from financing activities:
Distributions	(3,518)	(3,183)
Payments for deferred financing costs	(13)	0
Vested phantom units used for payment of participant taxes	(1,052)	(857)
Repayments of long-term debt	(5,000)	(8,000)
Net cash used in financing activities	(9,583)	(12,040)
Effect of exchange rates on cash	21	(95)
Net change in cash, cash equivalents and restricted cash	1,011	27
Cash, cash equivalents and restricted cash — beginning of period	10,923	10,994
Cash, cash equivalents and restricted cash — end of period	$ 11,934	$ 11,021

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 4,495	$ 3,747
Restricted cash	7,439	7,176
Accounts receivable, net	10,773	5,688
Accounts receivable — related party	2,817	2,953
Prepaid expenses	3,206	3,857
Inventory	1,667	3,027
Other current assets	1,567	129
Other current assets — related party	264	260
Total current assets	32,228	26,837
Property and equipment, net	131,446	133,102
Intangible assets, net	45,734	48,886
Operating lease right-of-use assets	4,214	5,658
Other non-current assets	8,855	4,881
Other non-current assets — related party	2,196	2,227
Total assets	224,673	221,591
Current liabilities
Accounts payable and accrued expenses	11,527	7,621
Accounts payable and accrued expenses — related party	2,393	1,486
Deferred revenue	5,850	6,889
Operating lease liabilities, current	3,285	4,674
Other current liabilities	8,011	7,223
Other current liabilities — related party	48	64
Total current liabilities	31,114	27,957
Long-term debt, net	161,275	166,003
Operating lease liabilities, non-current	778	793
Other non-current liabilities	6,297	7,751
Total liabilities	199,464	202,504
Commitments and contingencies
Partners’ capital
General partner units (461,136 outstanding at March 31, 2022 and December 31, 2021)	2,119	2,029
Accumulated other comprehensive income	1,255	703
Total partners’ capital	25,209	19,087
Total liabilities and partners’ capital	224,673	221,591
Common units
Partners’ capital
Common units (27,619,909 and 27,268,878 outstanding at March 31, 2022 and December 31, 2021, respectively)	$ 21,835	$ 16,355

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares	Mar. 31, 2022	Dec. 31, 2021
General partners' units outstanding (in shares)	461,136	461,136
Common units
Limited partners' units outstanding (in shares)	27,619,909	27,268,878

CONSOLIDATED STATEMENTS OF PART

CONSOLIDATED STATEMENTS OF PARTNERS' CAPITAL - USD ($) $ in Thousands	Total	Accumulated other comprehensive income	Limited PartnerCommon units	General Partner units
Beginning balance (in shares) at Dec. 31, 2020			26,844,715	461,136
Beginning balance at Dec. 31, 2020		$ 547	$ 3,829	$ 1,892
Increase (Decrease) in Partners' Capital [Roll Forward]
Common units issued for vested phantom units (in shares)			379,726
Common units issued for vested phantom units			$ (857)
Net income	$ 7,328		7,204	124
Unit based compensation expense			1,425
Distributions			$ (3,129)	$ (54)
Cumulative translation adjustment	375	375
Ending balance (in shares) at Mar. 31, 2021			27,224,441	461,136
Ending balance at Mar. 31, 2021	11,356	922	$ 8,472	$ 1,962
Beginning balance (in shares) at Dec. 31, 2021			27,268,878	461,136
Beginning balance at Dec. 31, 2021	19,087	703	$ 16,355	$ 2,029
Increase (Decrease) in Partners' Capital [Roll Forward]
Common units issued for vested phantom units (in shares)			351,031
Common units issued for vested phantom units			$ (1,052)
Net income	8,991		8,842	149
Unit based compensation expense			1,149
Distributions			$ (3,459)	$ (59)
Cumulative translation adjustment	552	552
Ending balance (in shares) at Mar. 31, 2022			27,619,909	461,136
Ending balance at Mar. 31, 2022	$ 25,209	$ 1,255	$ 21,835	$ 2,119

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2022
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 terminal 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, 2022, our results of operations for the three months ended March 31, 2022 and 2021, and our cash flows for the three months ended March 31, 2022 and 2021. We derived our consolidated balance sheet as of December 31, 2021 from the audited consolidated financial statements included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2021. Our results of operations for the three months ended March 31, 2022 and 2021 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, 2021. 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.

NET INCOME PER LIMITED PARTNER

NET INCOME PER LIMITED PARTNER INTEREST	3 Months Ended
	Mar. 31, 2022
Earnings Per Share [Abstract]
NET INCOME PER LIMITED PARTNER INTEREST	NET INCOME PER LIMITED PARTNER INTEREST We allocate our net income among our general partner and limited partners using the two-class method in accordance with applicable authoritative accounting guidance. Under the two-class method, we allocate our net income and any net income in excess of distributions to our limited partners, our general partner and the holder of the incentive distribution rights, or IDRs, according to the distribution formula for available cash as set forth in our partnership agreement. We allocate any distributions in excess of earnings for the period to our limited partners and general partner based on their respective proportionate ownership interests in us, as set forth in our partnership agreement after taking into account distributions to be paid with respect to the IDRs. The formula for distributing available cash as set forth in our partnership agreement is as follows: Distribution Targets Portion of Quarterly 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 1.6%. We determined basic and diluted net income per limited partner unit as set forth in the following tables: For the Three Months Ended March 31, 2022 Common General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 8,842 $ 149 $ 8,991 Less: Distributable earnings (2) 3,633 3 3,636 Excess net income $ 5,209 $ 146 $ 5,355 Weighted average units outstanding (3) 27,440 461 27,901 Distributable earnings per unit (4) $ 0.13 Underdistributed earnings per unit (5) 0.19 Net income per limited partner unit (basic and diluted) (6) $ 0.32 (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 of $0.1235 per unit or $0.494 on an annualized basis for the three months ended March 31, 2022. Amounts presented for each class of units include a proportionate amount of the $167 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 1,366,747 equity-classified phantom unit awards outstanding as they were anti-dilutive for the period presented. For the Three Months Ended March 31, 2021 Common 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 loss allocated to each class of units based on the actual ownership of the Partnership during the period. There were no amounts attributed to the general partner for its incentive distribution rights. (2) Represents the per unit distribution paid of $0.1135 per unit or $0.454 on an annualized basis for the three months ended March 31, 2021. Amounts presented for each class of units include a proportionate amount of the $161 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 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 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. Subsequent to the current reporting period, effective April 1, 2022 our sponsor’s general partner interest in us was exchanged for a non-economic general partner interest, our sponsor’s IDRs were eliminated and we issued 5,751,136 common units to our sponsor in connection with our acquisition of the Hardisty South Terminal. Refer to Note 17. Subsequent Events — Drop Down Acquisition of Hardisty South Terminal for more information.

REVENUES

REVENUES	3 Months Ended
	Mar. 31, 2022
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 12. Segment Reporting for our disaggregated revenues by segment. Additionally, the below tables summarize the geographic data for our revenues: Three Months Ended March 31, 2022 U.S. Canada Total (in thousands) Third party $ 7,336 $ 20,927 $ 28,263 Related party $ 1,866 $ — $ 1,866 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 Remaining Performance Obligations The transaction price allocated to the remaining performance obligations associated with our Terminal and Fleet services agreements as of March 31, 2022 are as follows for the periods indicated: Nine months ending December 31, 2022 2023 2024 2025 2026 Thereafter Total (in thousands) Terminalling Services (1) (2) $ 51,913 $ 37,797 $ 19,551 $ 19,551 19,551 $ 89,609 $ 237,972 Fleet Services 896 — — — — — 896 Total $ 52,809 $ 37,797 $ 19,551 $ 19,551 $ 19,551 $ 89,609 $ 238,868 (1) A significant portion of our terminal 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 0.7895 U.S. dollars for each Canadian dollar at March 31, 2022. (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 terminal services agreements that is based on crude oil pricing index differentials. 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. Deferred Revenue Our deferred revenue is a form of a contract liability and consists of amounts collected in advance from customers associated with their terminal 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 99% based on our expectations around usage of these options. Accordingly, we had $0.1 million deferred revenues at March 31, 2022 for estimated breakage associated with the make-up rights options we granted to our customers. In addition, we had $1.4 million deferred revenues associated with make-up rights at December 31, 2021. 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, 2022: December 31, 2021 Cash Additions for Customer Prepayments Balance Sheet Reclassification Revenue Recognized March 31, 2022 (in thousands) Deferred revenue (1) $ 6,889 $ 5,850 $ — $ (6,889) $ 5,850 Other current liabilities (2) $ 5,062 $ — $ 2,035 $ (457) $ 6,640 Other non-current liabilities (2) $ 7,648 $ 561 $ (2,035) $ — $ 6,174 (1) Includes deferred revenue of $0.1 million and $1.4 million at March 31, 2022 and December 31, 2021, respectively, for estimated breakage associated with the make-up right options we granted 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 current liabilities” has been increased by $78 thousand and “Other non-current liabilities” presented has been increased by $118 thousand due to the impact of the change in the end of period exchange rate between March 31, 2022 and December 31, 2021.

RESTRICTED CASH

RESTRICTED CASH	3 Months Ended
	Mar. 31, 2022
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 9. 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, 2022 2021 (in thousands) Cash and cash equivalents $ 4,495 $ 3,066 Restricted Cash 7,439 7,955 Total cash, cash equivalents and restricted cash $ 11,934 $ 11,021

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2022
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, 2022 December 31, 2021 Estimated (in thousands) Land $ 10,344 $ 10,298 N/A Trackage and facilities 130,257 129,242 10-30 Pipeline 32,735 32,735 20-30 Equipment 18,088 17,944 3-20 Furniture 68 67 5-10 Total property and equipment 191,492 190,286 Accumulated depreciation (60,853) (58,045) Construction in progress (1) 807 861 Property and equipment, net $ 131,446 $ 133,102 (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 each of the three months ended March 31, 2022 and 2021.

LEASES

LEASES	3 Months Ended
	Mar. 31, 2022
Leases [Abstract]
LEASES	LEASES Lessee We have noncancellable operating leases for railcars, buildings, storage tanks, offices, railroad tracks, and land. Three Months Ended March 31, 2022 Weighted-average discount rate 5.9 % Weighted average remaining lease term in years 2.51 Our total lease cost consisted of the following items for the dates indicated: Three Months Ended March 31, 2022 2021 (in thousands) Operating lease cost $ 1,515 $ 1,479 Short term lease cost 31 44 Variable lease cost 18 18 Sublease income (1,281) (1,348) Total $ 283 $ 193 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, 2022 (in thousands): 2022 $ 3,382 2023 147 2024 115 2025 114 2026 117 Thereafter 505 Total lease payments $ 4,380 Less: imputed interest (317) Present value of lease liabilities $ 4,063 Lessor 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 and lease income from our related party terminal services agreement associated with transloading renewable diesel at our West Colton Terminal that commenced in December 2021. Refer to Note 10. Transactions with Related Parties for additional discussion. Three Months Ended March 31, 2022 2021 (in thousands, except weighted average term) Lease income (1) $ 2,486 $ 2,185 Weighted average remaining lease term in years 3.58 (1) Lease income presented above includes lease income from related parties. Refer to Note 10. Transactions with Related Parties for additional discussion of lease income from a related party. In addition, lease income as discussed above totaling $1.6 million and $1.2 million for the three months ended March 31, 2022 and 2021, respectively, is included in “ Terminalling services ” and “Terminalling services — related party” 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, 2022 (in thousands): 2022 $ 6,665 2023 2,656 2024 2,663 2025 2,656 2026 2,430 Total $ 17,070
LEASES	LEASES Lessee We have noncancellable operating leases for railcars, buildings, storage tanks, offices, railroad tracks, and land. Three Months Ended March 31, 2022 Weighted-average discount rate 5.9 % Weighted average remaining lease term in years 2.51 Our total lease cost consisted of the following items for the dates indicated: Three Months Ended March 31, 2022 2021 (in thousands) Operating lease cost $ 1,515 $ 1,479 Short term lease cost 31 44 Variable lease cost 18 18 Sublease income (1,281) (1,348) Total $ 283 $ 193 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, 2022 (in thousands): 2022 $ 3,382 2023 147 2024 115 2025 114 2026 117 Thereafter 505 Total lease payments $ 4,380 Less: imputed interest (317) Present value of lease liabilities $ 4,063 Lessor 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 and lease income from our related party terminal services agreement associated with transloading renewable diesel at our West Colton Terminal that commenced in December 2021. Refer to Note 10. Transactions with Related Parties for additional discussion. Three Months Ended March 31, 2022 2021 (in thousands, except weighted average term) Lease income (1) $ 2,486 $ 2,185 Weighted average remaining lease term in years 3.58 (1) Lease income presented above includes lease income from related parties. Refer to Note 10. Transactions with Related Parties for additional discussion of lease income from a related party. In addition, lease income as discussed above totaling $1.6 million and $1.2 million for the three months ended March 31, 2022 and 2021, respectively, is included in “ Terminalling services ” and “Terminalling services — related party” 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, 2022 (in thousands): 2022 $ 6,665 2023 2,656 2024 2,663 2025 2,656 2026 2,430 Total $ 17,070

INTANGIBLE ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Mar. 31, 2022
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, 2022 December 31, 2021 (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 (80,264) (77,115) Other (68) (65) Total accumulated amortization (80,332) (77,180) Total intangible assets, net $ 45,734 $ 48,886 Amortization expense associated with intangible assets totaled $3.2 million for the three months ended March 31, 2022 and 2021.

DEBT

DEBT	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
DEBT	DEBT In November 2018, we amended and restated our revolving senior secured credit agreement, which we originally established 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 amended and restated in its entirety our Previous Credit Agreement. On October 29, 2021, we entered into an amendment to our Credit Agreement, referred to as the Credit Agreement, as amended, with a syndicate of lenders. The Credit Agreement, as amended, extends the maturity date of the agreement by one year. The aggregate borrowing capacity of the facility is $275 million and reflects the resignation of Citibank, N.A. as administrative agent and swing line lender under the facility and the appointment of Bank of Montreal as the successor administrative agent and swing line lender under the facility. Our Credit Agreement, as amended, matures on November 2, 2023. Our Credit Agreement, as amended, provides us with the ability to request an additional one-year maturity date extension, subject to the satisfaction of certain conditions including consent of the lenders, and allows us the option to increase the maximum amount of credit available up to a total facility size of $390 million, subject to receiving increased commitments from lenders and satisfaction of certain conditions. The Credit Agreement, as amended, keeps the financial covenants substantially consistent with our Credit Agreement. Our Credit Agreement, as amended, 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, as amended, includes an aggregate $20 million sublimit for standby letters of credit and a $20 million sublimit for swingline loans. Obligations under the Credit Agreement, as amended, 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, 2022 December 31, 2021 (in thousands) Credit Agreement, as amended $ 163,000 $ 168,000 Less: Deferred financing costs, net (1,725) (1,997) Total long-term debt, net $ 161,275 $ 166,003 We determined the capacity available to us under the terms of our Credit Agreement, as amended, was as follows as of the specified dates: March 31, 2022 December 31, 2021 (in millions) Aggregate borrowing capacity under Credit Agreement, as amended $ 275.0 $ 275.0 Less: Amounts outstanding under the Credit Agreement, as amended 163.0 168.0 Available under the Credit Agreement, as amended, based on capacity $ 112.0 $ 107.0 Available under the Credit Agreement, as amended, based on covenants (1) $ 66.9 $ 80.0 (1) Pursuant to the terms of our Credit Agreement, as amended, our borrowing capacity, currently, is limited to 4.5 times our trailing 12-month consolidated EBITDA. The weighted average interest rate on our outstanding indebtedness was 2.71% and 2.35% at March 31, 2022 and December 31, 2021, 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 0.375% on unused commitments, which rate will vary based on our consolidated net leverage ratio, as defined in our Credit Agreement, as amended. At March 31, 2022, we were in compliance with the covenants set forth in our Credit Agreement, as amended. Interest expense associated with our outstanding indebtedness was as follows for the specified periods: Three Months Ended March 31, 2022 2021 (in thousands) Interest expense on the Credit Agreement, as amended $ 1,113 $ 1,528 Amortization of deferred financing costs 272 207 Total interest expense $ 1,385 $ 1,735

COLLABORATIVE ARRANGEMENT

COLLABORATIVE ARRANGEMENT	3 Months Ended
	Mar. 31, 2022
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 $6.1 million and $6.0 million for the three months ended March 31, 2022 and 2021, respectively, which are presented as “ Pipeline fees

TRANSACTIONS WITH RELATED PARTI

TRANSACTIONS WITH RELATED PARTIES	3 Months Ended
	Mar. 31, 2022
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, 2022, owns 11,557,090 of our common units representing a 41.2% limited partner interest in us. As of March 31, 2022, a value of up to $15.0 million of these common units were subject to a negative pledge supporting USDG’s revolving line of credit for working capital. 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, owns all 461,136 of our general partner units representing a 1.6% general partner interest in us, as well as all of our incentive distribution rights as of March 31, 2022. 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, or Hardisty South, which commenced operations in January 2019. Hardisty South, which has been owned and operated by USDTC II through March 31, 2022, 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. USD Clean Fuels LLC, or USDCF, is a newly formed subsidiary of USD organized for the purpose of providing production and logistics solutions to the growing market for clean energy transportation fuels. Omnibus Agreement We are party to an omnibus agreement with USD, USDG and certain of their subsidiaries, or the 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, 2022 and 2021 was $2.0 million and $1.7 million, respectively, which amounts are included in “ Selling, general and administrative — related part y” in our consolidated statements of operations. We had a payable balance of $2.4 million and $1.4 million with respect to these costs at March 31, 2022 and December 31, 2021, respectively, included in “ Accounts payable and accrued expenses — related party ” in our consolidated balance sheets. Marketing Services Agreement - Stroud Terminal In connection with our purchase of the Stroud Terminal, we entered into a Marketing Services Agreement with USDM, or the Stroud Terminal MSA, 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, or ROFO, with respect to midstream projects developed by USDG. Payments made under the Stroud Terminal MSA during the periods presented in this Report are discussed below under the heading “ Related Party Revenue and Deferred Revenue. ” Marketing Services Agreement - West Colton Terminal In June 2021, we entered into a new Terminal Services Agreement with USDCF that is supported by a minimum throughput commitment to USDCF from an investment-grade rated, refining customer as well as a performance guaranty from USD. The Terminal Services Agreement provides for the inbound shipment of renewable diesel on rail at our West Colton Terminal and the outbound shipment of the product on tank trucks to local consumers. The new Terminal Services Agreement has an initial term of five years and commenced on December 1, 2021. We have modified our existing West Colton Terminal so that it now has the capability to transload renewable diesel in addition to the ethanol that it has been transloading. In exchange for the new Terminal Services Agreement at our West Colton Terminal with USDCF discussed above, we also entered into a Marketing Services Agreement in June 2021, or the West Colton MSA, with USDCF pursuant to which we agreed to grant USDCF marketing and development rights pertaining to future renewable diesel opportunities associated with the West Colton Terminal in excess of the initial renewable diesel Terminal Services Agreement simultaneously executed in June 2021 between us and USDCF. These rights entitle USDCF to market all additional renewable diesel opportunities at the West Colton Terminal during the initial term of the USDCF agreement, and following the initial term of that agreement, all renewable diesel opportunities at the West Colton Terminal in excess of the throughput necessary to generate Adjusted EBITDA for the West Colton Terminal that is at least equal to the average monthly Adjusted EBITDA derived from the initial USDCF agreement during the 12 months prior to expiration of that agreement’s initial five-year term. Pursuant to the West Colton MSA, USDCF will fund any related capital costs associated with increasing the throughput or efficiency of the terminal to handle additional renewable diesel opportunities. In addition, we granted USDCF the right to develop other renewable diesel projects at the West Colton Terminal in exchange for a per barrel fee covering our associated operating costs. Any such development projects would be wholly-owned by USD and would be subject to the ROFO with respect to midstream infrastructure developed by USD. There have been no payments made under the West Colton MSA during the periods presented in this Report. Hardisty Terminal Services Agreement We entered into a Terminal Services Agreement with USDTC II in 2019, whereby Hardisty South will provide terminal 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 for the three months ended March 31, 2022 and 2021, 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 $2.5 million at both March 31, 2022 and December 31, 2021 on our consolidated balance sheet in “ Other current assets — related party ” and “ Other non-current assets — related party ”, representing prepaid expense associated with this agreement due to tiered billing provisions in the related terminal 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. Contribution Agreement On March 27, 2022, we entered into a Contribution, Conveyance and Assumption agreement, or the Contribution Agreement, with our sponsor to acquire 100% of the entities owning the Hardisty South Terminal assets from USDG as well as eliminate the IDRs and economic general partner interest of our Sponsor for a total consideration of $75.0 million in cash and approximately 5,751,136 common units representing limited partner interests in us. Refer to Note 17. Subsequent Events for further discussion. Related Party Revenue and Deferred Revenue We have agreements to provide terminal and fleet services for USDM with respect to our Hardisty Terminal and terminal services with respect to our Stroud Terminal, which also include reimbursement to us for certain out-of-pocket expenses we incur, discussed in more detail below. Additionally, as previously discussed, we also entered into a new Terminal Services Agreement at our West Colton Terminal with USDCF that became effective December 31, 2021. 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. Effective August 2021, upon the commencement of the contract changes associated with the successful completion of the DRU project, the existing customer elected to fully terminate the volume commitments attributable to USDM at the Stroud Terminal, and therefore effective August 2021, we are no longer receiving a fixed fee payment from USDM. However, the Marketing Services Agreement is still effective for any future customer contracts obtained by USDM at the Stroud Terminal. 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, 2022 2021 (in thousands) Terminalling services — related party $ 655 $ 1,103 Fleet leases — related party 912 984 Fleet services — related party 299 227 $ 1,866 $ 2,314 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, 2022 December 31, 2021 (in thousands) Accounts receivable — related party $ 2,817 $ 2,953 Accounts payable and accrued expenses — related party (1) $ 42 $ 63 Other current and non-current assets — related party (2) $ 2,460 $ 2,487 Other current liabilities — related party (3) $ 48 $ 64 (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. (3) Represents a contract liability associated with a lease agreement with USDM and cumulative revenue that has been deferred due to tiered billing provisions. 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 26, 2022 February 9, 2022 February 18, 2022 $ 1,398 $ 56

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2022
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, 2022
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 and renewable diesel 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 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 CODM regularly reviews financial information about both segments in order to allocate resources and evaluate performance. Our CODM assesses segment performance based on the cash flows produced by our established reporting segments using Segment Adjusted EBITDA. Segment Adjusted EBITDA is a measure calculated in accordance with GAAP. We define Segment Adjusted EBITDA as “ Net income (loss) ” of each segment adjusted for depreciation and amortization, interest, income taxes, changes in contract assets and liabilities, deferred revenues, foreign currency transaction gains and losses and other items which do not affect the underlying cash flows produced by our businesses. As such, we have concluded that disaggregating revenue by reporting segments appropriately depicts how the nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factors. Three Months Ended March 31, 2022 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 28,185 $ — $ — $ 28,185 Terminalling services — related party 655 — — 655 Fleet leases — related party — 912 — 912 Fleet services — — — — Fleet services — related party — 299 — 299 Freight and other reimbursables 78 — — 78 Total revenues 28,918 1,211 — 30,129 Operating costs Subcontracted rail services 3,252 — — 3,252 Pipeline fees 6,060 — — 6,060 Freight and other reimbursables 78 — — 78 Operating and maintenance 4,247 993 — 5,240 Selling, general and administrative 1,296 57 3,902 5,255 Depreciation and amortization 5,507 — — 5,507 Total operating costs 20,440 1,050 3,902 25,392 Operating income (loss) 8,478 161 (3,902) 4,737 Interest expense — — 1,385 1,385 Gain associated with derivative instruments — — (6,084) (6,084) Foreign currency transaction loss (gain) 98 — (51) 47 Other income, net (23) — — (23) Provision for income taxes 357 64 — 421 Net income $ 8,046 $ 97 $ 848 $ 8,991 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 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 for income taxes 197 27 — 224 Net income (loss) $ 9,297 $ 118 $ (2,087) $ 7,328 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 2022 2021 (in thousands) Net income $ 8,046 $ 9,297 Interest income (1) (1) (1) Depreciation and amortization 5,507 5,471 Provision for income taxes 357 197 Foreign currency transaction loss (2) 98 133 Non-cash deferred amounts (3) (1,225) 1,683 Segment Adjusted EBITDA $ 12,782 $ 16,780 (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 2022 2021 (in thousands) Net income $ 97 $ 118 Provision for income taxes 64 27 Segment Adjusted EBITDA $ 161 $ 145

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	3 Months Ended
	Mar. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	DERIVATIVE FINANCIAL INSTRUMENTS Our 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. We use interest rate derivative instruments, specifically swaps, on our variable rate debt and to manage the risks associated with market fluctuations in interest rates 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 In September 2020, we entered into an interest rate swap that was made effective as of August 2020. The 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, as amended. 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, 2022 December 31, 2021 (in thousands) Other current assets $ 1,431 $ — Other non-current assets 6,338 1,995 Other current liabilities $ — $ (583) $ 7,769 $ 1,412 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, 2022 2021 (in thousands) Gain associated with derivative instruments $ (6,084) $ (3,076) 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, 2022 December 31, 2021 Notional Interest Rate Parameters Fair Value Fair Value (in thousands) Swap Agreements Swap maturing August 2025 $ 150,000,000 0.84 % $ 7,769 $ 1,412

PARTNERS' CAPITAL

PARTNERS' CAPITAL	3 Months Ended
	Mar. 31, 2022
Equity [Abstract]
PARTNERS' CAPITAL	PARTNERS’ CAPITAL Our common units represent limited partner interests in us. The holders of common units are entitled to participate in partnership distributions and to exercise the rights and privileges available to limited partners under our partnership agreement. 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 530,860 vested during the first three months in 2022, of which 351,031 were converted into our common units after 179,829 Phantom Units were withheld from participants for the payment of applicable employment-related withholding taxes. The conversion of these Phantom Units did not have any economic impact on Partners’ Capital, since the economic impact is recognized over the vesting period. Additional information and discussion regarding our unit based compensation plans is included below in Note 15. Unit Based Compensation .

UNIT BASED COMPENSATION

UNIT BASED COMPENSATION	3 Months Ended
	Mar. 31, 2022
Share-based Payment Arrangement [Abstract]
UNIT BASED COMPENSATION	UNIT BASED COMPENSATION Long-term Incentive Plan In 2022 and 2021, the board of directors of our general partner, acting in its capacity as our general partner, approved the grant of 603,437 and 669,043 Phantom Units, respectively, to directors and employees of our general partner and its affiliates under our A/R LTIP. At March 31, 2022, we had 157,983 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, 2021 26,272 1,317,493 $ 8.21 Granted 39,408 514,434 $ 5.85 Vested (26,272) (504,588) $ 9.07 Forfeited — — $ — Phantom Unit awards at March 31, 2022 39,408 1,327,339 $ 6.92 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 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, 2021 13,136 63,730 $ 7.26 Granted 13,136 36,459 $ 5.85 Vested (13,136) — $ 4.82 Phantom Unit awards at March 31, 2022 13,136 100,189 $ 6.92 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 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, 2022 and 2021, we recognized $1.2 million and $1.5 million, respectively, of compensation expense associated with outstanding Phantom Units. As of March 31, 2022, we have unrecognized compensation expense associated with our outstanding Phantom Units totaling $9.5 million, which we expect to recognize over a weighted average period of 2.58 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, 2022 2021 (in thousands) Equity-classified Phantom Units (1) $ 163 $ 152 Liability-classified Phantom Units 9 8 Total $ 172 $ 160 (1) We reclassified $2 thousand for the three months ended March 31, 2021, to unit based compensation expense for DERs paid in relation to Phantom Units that have been forfeited. We had no reclassifications for the three months ended March 31, 2022

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	3 Months Ended
	Mar. 31, 2022
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, 2022 2021 (in thousands) Cash paid for income taxes $ 533 $ 286 Cash paid for interest $ 1,116 $ 1,549 Cash paid for operating leases $ 1,838 $ 1,566 Non-cash Investing Activities For the three months ended March 31, 2022 and 2021, 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, 2022 2021 (in thousands) Property and equipment financed through accounts payable and accrued expenses $ (135) $ 136 There were no new right-of-use lease assets and associated liabilities recorded on our consolidated balance sheet as of March 31, 2022, representing non-cash activities resulting from either new or extended lease agreements. We recorded $37 thousand of right-of-use lease assets and the associated liabilities on our consolidated balance sheet as of March 31, 2021. See Note 6. Leases for further discussion.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Distribution to Partners On April 21, 2022, the board of directors of USD Partners GP LLC, acting in its capacity as our general partner, declared a quarterly cash distribution payable of $0.1235 per unit, or $0.494 per unit on an annualized basis, for the three months ended March 31, 2022. The distribution will be paid on May 13, 2022, to unitholders of record at the close of business on May 4, 2022. The distribution will include payment of $2.0 million to our public common unitholders and $1.5 million to USDG as a holder of our common units. Drop Down Acquisition of Hardisty South Terminal On April 6, 2022, we completed the drop down acquisition of 100% of the entities owning the Hardisty South Terminal assets from USDG, exchanged our sponsor’s economic general partner interest in us for a non-economic general partner interest and eliminated our sponsor’s IDRs for a total consideration of $75.0 million in cash and 5,751,136 common units, that was made effective as of April 1, 2022. The cash portion was funded with borrowings from our Credit Agreement, as amended. In connection with these transactions, we entered into a technical amendment to our Credit Agreement, as amended to permit our acquisition of the Netherlands cooperative, which is the parent company of the company that owns the Hardisty South Terminal. The drop down acquisition was determined to be a business combination of entities under common control and as such we will consolidate the financial information for the acquisition of the Hardisty South Terminal on a retrospective basis. As of April 6, 2022, our sponsor holds 17,308,226 common units, representing 51.9% of our total outstanding units. In connection with the acquisition, the fixed fee portion of the expenses payable by us under the Omnibus Agreement was adjusted upward slightly to reimburse our general partner for costs associated with the operations of the Hardisty South Terminal. After giving effect to that adjustment, for the twelve months ending December 31, 2022, we estimate that the total fixed fee portion of expenses payable by us under the Omnibus Agreement will be approximately $3.7 million, which includes, among other items, compensation expense for all employees required to manage and operate our business. Please read the discussion under Part II, Item 8. Financial Statements and Supplementary Data, Note 13. Transactions with Related Parties in our Annual Report on Form 10-K for the fiscal year ended December 31, 2021 regarding reimbursements to our general partner under the Omnibus Agreement. The following table presents unaudited pro forma consolidated financial information for the periods indicated as if the closing of our drop down acquisition of the Hardisty South Terminal had occurred as of January 1, 2021: Three Months Ended March 31, 2022 2021 (in thousands) Total revenues $ 35,786 $ 43,626 Net income $ 10,362 $ 15,155 Credit Agreement, as amended Subsequent, to March 31, 2022, we borrowed an additional $75.0 million under the terms of our existing $275 million Credit Agreement, as amended, which was used to finance the previously discussed acquisition of the Hardisty South Terminal. As of May 2, 2022, we had amounts outstanding of $238.0 million under our Credit Agreement, as amended and $37.0 million available for borrowing under the Credit Agreement, as amended based on capacity that is subject to certain covenants. Refer to Note 8. Debt for more information. Pursuant to the terms of our Credit Agreement, as amended, our borrowing capacity currently is limited to 5.0 times our trailing 12-month consolidated EBITDA for the quarter in which a material acquisition occurs and the two quarters following a material acquisition, as defined in our Credit Agreement, as amended, after which time the covenant returns to 4.5 times our trailing 12-month consolidated EBITDA. Our acquisition of Hardisty South is treated as a material acquisition under the terms of our Credit Agreement, as amended. As a result, our borrowing capacity will be limited to 5.0 times our 12-month trailing consolidated EBITDA through December 31, 2022. Derivative Financial Instrument Amendment As a result of the previously discussed acquisition of the Hardisty South Terminal and the associated additional borrowings under our Credit Agreement, as amended, that occurred to finance the acquisition, on April 11, 2022, we terminated our existing interest rate swap and simultaneously entered into a new interest rate swap that was made effective as of April 19, 2022. The new interest rate swap is a five-year contract with a $175.0 million notional value that fixes the secured overnight financing rate, or SOFR, to 1.57% for the notional

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Policies)	3 Months Ended
	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of PresentationOur accompanying unaudited interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States, or GAAP, for interim consolidated financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all the information and disclosures required by GAAP for complete consolidated financial statements. In the opinion of our management, they contain all adjustments, consisting only of normal recurring adjustments, which our management considers necessary to present fairly our financial position as of March 31, 2022, our results of operations for the three months ended March 31, 2022 and 2021, and our cash flows for the three months ended March 31, 2022 and 2021. We derived our consolidated balance sheet as of December 31, 2021 from the audited consolidated financial statements included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2021. Our results of operations for the three months ended March 31, 2022 and 2021 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, 2021.
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

NET INCOME PER LIMITED PARTNE_2

NET INCOME PER LIMITED PARTNER INTEREST (Tables)	3 Months Ended
	Mar. 31, 2022
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 per limited partner unit as set forth in the following tables: For the Three Months Ended March 31, 2022 Common General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 8,842 $ 149 $ 8,991 Less: Distributable earnings (2) 3,633 3 3,636 Excess net income $ 5,209 $ 146 $ 5,355 Weighted average units outstanding (3) 27,440 461 27,901 Distributable earnings per unit (4) $ 0.13 Underdistributed earnings per unit (5) 0.19 Net income per limited partner unit (basic and diluted) (6) $ 0.32 (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 of $0.1235 per unit or $0.494 on an annualized basis for the three months ended March 31, 2022. Amounts presented for each class of units include a proportionate amount of the $167 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 1,366,747 equity-classified phantom unit awards outstanding as they were anti-dilutive for the period presented. For the Three Months Ended March 31, 2021 Common 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 loss allocated to each class of units based on the actual ownership of the Partnership during the period. There were no amounts attributed to the general partner for its incentive distribution rights. (2) Represents the per unit distribution paid of $0.1135 per unit or $0.454 on an annualized basis for the three months ended March 31, 2021. Amounts presented for each class of units include a proportionate amount of the $161 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 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 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.

REVENUES (Tables)

REVENUES (Tables)	3 Months Ended
	Mar. 31, 2022
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, 2022 U.S. Canada Total (in thousands) Third party $ 7,336 $ 20,927 $ 28,263 Related party $ 1,866 $ — $ 1,866 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
Schedule of remaining performance obligations	The transaction price allocated to the remaining performance obligations associated with our Terminal and Fleet services agreements as of March 31, 2022 are as follows for the periods indicated: Nine months ending December 31, 2022 2023 2024 2025 2026 Thereafter Total (in thousands) Terminalling Services (1) (2) $ 51,913 $ 37,797 $ 19,551 $ 19,551 19,551 $ 89,609 $ 237,972 Fleet Services 896 — — — — — 896 Total $ 52,809 $ 37,797 $ 19,551 $ 19,551 $ 19,551 $ 89,609 $ 238,868 (1) A significant portion of our terminal 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 0.7895 U.S. dollars for each Canadian dollar at March 31, 2022. (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 terminal services agreements that is based on crude oil pricing index differentials.
Schedule of changes of balance of contract liabilities	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, 2022: December 31, 2021 Cash Additions for Customer Prepayments Balance Sheet Reclassification Revenue Recognized March 31, 2022 (in thousands) Deferred revenue (1) $ 6,889 $ 5,850 $ — $ (6,889) $ 5,850 Other current liabilities (2) $ 5,062 $ — $ 2,035 $ (457) $ 6,640 Other non-current liabilities (2) $ 7,648 $ 561 $ (2,035) $ — $ 6,174 (1) Includes deferred revenue of $0.1 million and $1.4 million at March 31, 2022 and December 31, 2021, respectively, for estimated breakage associated with the make-up right options we granted 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 current liabilities” has been increased by $78 thousand and “Other non-current liabilities” presented has been increased by $118 thousand due to the impact of the change in the end of period exchange rate between March 31, 2022 and December 31, 2021.

RESTRICTED CASH (Tables)

RESTRICTED CASH (Tables)	3 Months Ended
	Mar. 31, 2022
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, 2022 2021 (in thousands) Cash and cash equivalents $ 4,495 $ 3,066 Restricted Cash 7,439 7,955 Total cash, cash equivalents and restricted cash $ 11,934 $ 11,021
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, 2022 2021 (in thousands) Cash and cash equivalents $ 4,495 $ 3,066 Restricted Cash 7,439 7,955 Total cash, cash equivalents and restricted cash $ 11,934 $ 11,021

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2022
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, 2022 December 31, 2021 Estimated (in thousands) Land $ 10,344 $ 10,298 N/A Trackage and facilities 130,257 129,242 10-30 Pipeline 32,735 32,735 20-30 Equipment 18,088 17,944 3-20 Furniture 68 67 5-10 Total property and equipment 191,492 190,286 Accumulated depreciation (60,853) (58,045) Construction in progress (1) 807 861 Property and equipment, net $ 131,446 $ 133,102

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2022
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, 2022 Weighted-average discount rate 5.9 % Weighted average remaining lease term in years 2.51 Our total lease cost consisted of the following items for the dates indicated: Three Months Ended March 31, 2022 2021 (in thousands) Operating lease cost $ 1,515 $ 1,479 Short term lease cost 31 44 Variable lease cost 18 18 Sublease income (1,281) (1,348) Total $ 283 $ 193
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, 2022 (in thousands): 2022 $ 3,382 2023 147 2024 115 2025 114 2026 117 Thereafter 505 Total lease payments $ 4,380 Less: imputed interest (317) Present value of lease liabilities $ 4,063
Schedule of lease income	In addition to these leases we also have lease income from storage tanks and lease income from our related party terminal services agreement associated with transloading renewable diesel at our West Colton Terminal that commenced in December 2021. Refer to Note 10. Transactions with Related Parties for additional discussion. Three Months Ended March 31, 2022 2021 (in thousands, except weighted average term) Lease income (1) $ 2,486 $ 2,185 Weighted average remaining lease term in years 3.58 (1) Lease income presented above includes lease income from related parties. Refer to Note 10. Transactions with Related Parties for additional discussion of lease income from a related party. In addition, lease income as discussed above totaling $1.6 million and $1.2 million for the three months ended March 31, 2022 and 2021, respectively, is included in “ Terminalling services ” and “Terminalling services — related party” 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, 2022 (in thousands): 2022 $ 6,665 2023 2,656 2024 2,663 2025 2,656 2026 2,430 Total $ 17,070

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	3 Months Ended
	Mar. 31, 2022
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, 2022 December 31, 2021 (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 (80,264) (77,115) Other (68) (65) Total accumulated amortization (80,332) (77,180) Total intangible assets, net $ 45,734 $ 48,886

DEBT (Tables)

DEBT (Tables)	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
Schedule of long-term debt	Our long-term debt balances included the following components as of the specified dates: March 31, 2022 December 31, 2021 (in thousands) Credit Agreement, as amended $ 163,000 $ 168,000 Less: Deferred financing costs, net (1,725) (1,997) Total long-term debt, net $ 161,275 $ 166,003
Schedule of line of credit facilities	We determined the capacity available to us under the terms of our Credit Agreement, as amended, was as follows as of the specified dates: March 31, 2022 December 31, 2021 (in millions) Aggregate borrowing capacity under Credit Agreement, as amended $ 275.0 $ 275.0 Less: Amounts outstanding under the Credit Agreement, as amended 163.0 168.0 Available under the Credit Agreement, as amended, based on capacity $ 112.0 $ 107.0 Available under the Credit Agreement, as amended, based on covenants (1) $ 66.9 $ 80.0 (1) Pursuant to the terms of our Credit Agreement, as amended, our borrowing capacity, currently, is limited to 4.5 times our trailing 12-month consolidated EBITDA.
Schedule of interest expense, net	Interest expense associated with our outstanding indebtedness was as follows for the specified periods: Three Months Ended March 31, 2022 2021 (in thousands) Interest expense on the Credit Agreement, as amended $ 1,113 $ 1,528 Amortization of deferred financing costs 272 207 Total interest expense $ 1,385 $ 1,735

TRANSACTIONS WITH RELATED PAR_2

TRANSACTIONS WITH RELATED PARTIES (Tables)	3 Months Ended
	Mar. 31, 2022
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, 2022 2021 (in thousands) Terminalling services — related party $ 655 $ 1,103 Fleet leases — related party 912 984 Fleet services — related party 299 227 $ 1,866 $ 2,314 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, 2022 December 31, 2021 (in thousands) Accounts receivable — related party $ 2,817 $ 2,953 Accounts payable and accrued expenses — related party (1) $ 42 $ 63 Other current and non-current assets — related party (2) $ 2,460 $ 2,487 Other current liabilities — related party (3) $ 48 $ 64 (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.
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 26, 2022 February 9, 2022 February 18, 2022 $ 1,398 $ 56

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	3 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
Summary of reportable segment data for continuing operations	Three Months Ended March 31, 2022 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 28,185 $ — $ — $ 28,185 Terminalling services — related party 655 — — 655 Fleet leases — related party — 912 — 912 Fleet services — — — — Fleet services — related party — 299 — 299 Freight and other reimbursables 78 — — 78 Total revenues 28,918 1,211 — 30,129 Operating costs Subcontracted rail services 3,252 — — 3,252 Pipeline fees 6,060 — — 6,060 Freight and other reimbursables 78 — — 78 Operating and maintenance 4,247 993 — 5,240 Selling, general and administrative 1,296 57 3,902 5,255 Depreciation and amortization 5,507 — — 5,507 Total operating costs 20,440 1,050 3,902 25,392 Operating income (loss) 8,478 161 (3,902) 4,737 Interest expense — — 1,385 1,385 Gain associated with derivative instruments — — (6,084) (6,084) Foreign currency transaction loss (gain) 98 — (51) 47 Other income, net (23) — — (23) Provision for income taxes 357 64 — 421 Net income $ 8,046 $ 97 $ 848 $ 8,991 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 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 for income taxes 197 27 — 224 Net income (loss) $ 9,297 $ 118 $ (2,087) $ 7,328
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 2022 2021 (in thousands) Net income $ 8,046 $ 9,297 Interest income (1) (1) (1) Depreciation and amortization 5,507 5,471 Provision for income taxes 357 197 Foreign currency transaction loss (2) 98 133 Non-cash deferred amounts (3) (1,225) 1,683 Segment Adjusted EBITDA $ 12,782 $ 16,780 (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 2022 2021 (in thousands) Net income $ 97 $ 118 Provision for income taxes 64 27 Segment Adjusted EBITDA $ 161 $ 145

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
	Mar. 31, 2022
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, 2022 December 31, 2021 (in thousands) Other current assets $ 1,431 $ — Other non-current assets 6,338 1,995 Other current liabilities $ — $ (583) $ 7,769 $ 1,412
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, 2022 2021 (in thousands) Gain associated with derivative instruments $ (6,084) $ (3,076)
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, 2022 December 31, 2021 Notional Interest Rate Parameters Fair Value Fair Value (in thousands) Swap Agreements Swap maturing August 2025 $ 150,000,000 0.84 % $ 7,769 $ 1,412

UNIT BASED COMPENSATION (Tables

UNIT BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 31, 2022
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, 2021 26,272 1,317,493 $ 8.21 Granted 39,408 514,434 $ 5.85 Vested (26,272) (504,588) $ 9.07 Forfeited — — $ — Phantom Unit awards at March 31, 2022 39,408 1,327,339 $ 6.92 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 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, 2021 13,136 63,730 $ 7.26 Granted 13,136 36,459 $ 5.85 Vested (13,136) — $ 4.82 Phantom Unit awards at March 31, 2022 13,136 100,189 $ 6.92 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
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, 2022 2021 (in thousands) Equity-classified Phantom Units (1) $ 163 $ 152 Liability-classified Phantom Units 9 8 Total $ 172 $ 160 (1) We reclassified $2 thousand for the three months ended March 31, 2021, to unit based compensation expense for DERs paid in relation to Phantom Units that have been forfeited. We had no reclassifications for the three months ended March 31, 2022

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2022
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, 2022 2021 (in thousands) Cash paid for income taxes $ 533 $ 286 Cash paid for interest $ 1,116 $ 1,549 Cash paid for operating leases $ 1,838 $ 1,566 For the three months ended March 31, 2022 and 2021, 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, 2022 2021 (in thousands) Property and equipment financed through accounts payable and accrued expenses $ (135) $ 136

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	3 Months Ended
	Mar. 31, 2022
Subsequent Events [Abstract]
Business acquisition, pro forma consolidated financial information	The following table presents unaudited pro forma consolidated financial information for the periods indicated as if the closing of our drop down acquisition of the Hardisty South Terminal had occurred as of January 1, 2021: Three Months Ended March 31, 2022 2021 (in thousands) Total revenues $ 35,786 $ 43,626 Net income $ 10,362 $ 15,155

NET INCOME PER LIMITED PARTNE_3

NET INCOME PER LIMITED PARTNER INTEREST - Schedule of Distribution Method to Limited and General Partners (Details)	3 Months Ended
	Mar. 31, 2022$ / shares
USD Partners GP LLC | USD PARTNERS LP | General Partner
Distribution Made to Limited Partner [Line Items]
General partner interest percentage	1.60%
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 percentage	2.00%
Minimum | First Target Distribution
Distribution Made to Limited Partner [Line Items]
Portion of quarterly distribution per unit (usd per share)	$ 0.2875
Minimum | Second Target Distribution
Distribution Made to Limited Partner [Line Items]
Portion of quarterly distribution per unit (usd per share)	0.330625
Minimum | Third Target Distribution
Distribution Made to Limited Partner [Line Items]
Portion of quarterly distribution per unit (usd per share)	0.359375
Minimum | Thereafter
Distribution Made to Limited Partner [Line Items]
Portion of quarterly distribution per unit (usd per share)	0.431250
Maximum | Minimum Quarterly Distribution
Distribution Made to Limited Partner [Line Items]
Portion of quarterly distribution per unit (usd per share)	0.2875
Maximum | First Target Distribution
Distribution Made to Limited Partner [Line Items]
Portion of quarterly distribution per unit (usd per share)	0.330625
Maximum | Second Target Distribution
Distribution Made to Limited Partner [Line Items]
Portion of quarterly distribution per unit (usd per share)	0.359375
Maximum | Third Target Distribution
Distribution Made to Limited Partner [Line Items]
Portion of quarterly distribution per unit (usd per share)	$ 0.431250

NET INCOME PER LIMITED PARTNE_4

NET INCOME PER LIMITED PARTNER INTEREST - Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Limited Partners' Capital Account [Line Items]
Net income attributable to general and limited partner interests in USD Partners LP	$ 8,991,000	$ 7,328,000
Less: Distributable earnings	3,636,000	3,303,000
Excess net income	$ 5,355,000	$ 4,025,000
Weighted average units outstanding (in shares)	27,901,000	27,491,000
Partners share targeted year-to-date distribution amount (usd per share)	$ 0.1235	$ 0.1135
Partners' annual distribution amount per share (usd per share)	$ 0.494	$ 0.454
Antidilutive securities excluded from computation of earnings per share, amount (in shares)	1,366,747	1,418,517
Phantom share units (PSUs)
Limited Partners' Capital Account [Line Items]
Equity-classified phantom units		$ 161,000
Distributable amount	$ 167,000
Common Units
Limited Partners' Capital Account [Line Items]
Weighted average units outstanding (in shares)	27,440,000	27,030,000
Limited Partner | Common Units
Limited Partners' Capital Account [Line Items]
Net income attributable to general and limited partner interests in USD Partners LP	$ 8,842,000	$ 7,204,000
Less: Distributable earnings	3,633,000	3,248,000
Excess net income	$ 5,209,000	$ 3,956,000
Weighted average units outstanding (in shares)	27,440,000	27,030,000
Distributable earnings per unit (usd per share)	$ 0.13	$ 0.12
Underdistributed earnings per unit (usd per share)	0.19	0.15
Net income per limited partner unit - basic (usd per share)	0.32	0.27
Net income per limited partner unit - diluted (usd per share)	$ 0.32	$ 0.27
Equity-classified phantom units	$ 3,459,000	$ 3,129,000
General Partner
Limited Partners' Capital Account [Line Items]
Net income attributable to general and limited partner interests in USD Partners LP	149,000	124,000
Less: Distributable earnings	3,000	55,000
Excess net income	$ 146,000	$ 69,000
Weighted average units outstanding (in shares)	461,000	461,000
Equity-classified phantom units	$ 59,000	$ 54,000
General Partner | Incentive distribution rights
Limited Partners' Capital Account [Line Items]
Equity-classified phantom units	$ 0	$ 0

NET INCOME PER LIMITED PARTNE_5

NET INCOME PER LIMITED PARTNER INTEREST - Narrative (Details)	Apr. 06, 2022shares
Hardisty South Terminal | Subsequent Event
Business Acquisition [Line Items]
Number of common units acquired (in shares)	5,751,136

REVENUES - Narrative (Details)

REVENUES - Narrative (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2022USD ($)segment	Dec. 31, 2021USD ($)
Disaggregation of Revenue [Line Items]
Number of reportable segments | segment	2
Contract duration	one year or less
Breakage rate percentage	99.00%
Deferred revenue	$ 5,850	$ 6,889
Estimated breakage bssociated with the make-upright options
Disaggregation of Revenue [Line Items]
Deferred revenue	$ 100	$ 1,400

REVENUES - Schedule of Geograph

REVENUES - Schedule of Geographic Revenues (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Related party
Disaggregation of Revenue [Line Items]
Revenues	$ 1,866	$ 2,314
Third party
Disaggregation of Revenue [Line Items]
Revenues	28,263	28,285
U.S. | Related party
Disaggregation of Revenue [Line Items]
Revenues	1,866	2,314
U.S. | Third party
Disaggregation of Revenue [Line Items]
Revenues	7,336	7,638
Canada | Related party
Disaggregation of Revenue [Line Items]
Revenues	0	0
Canada | Third party
Disaggregation of Revenue [Line Items]
Revenues	$ 20,927	$ 20,647

REVENUES - Schedule of Remainin

REVENUES - Schedule of Remaining Performance Obligation (Details) $ in Thousands	Mar. 31, 2022USD ($)$ / $
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 238,868
Exchange rate (USD per CAD) | $ / $	0.7895
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 52,809
Expected timing of satisfaction, period	9 months
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	$ 37,797
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	$ 19,551
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	$ 19,551
Expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 19,551
Expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 89,609
Expected timing of satisfaction, period	0 years
Terminalling services
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 237,972
Terminalling services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 51,913
Expected timing of satisfaction, period	9 months
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	$ 37,797
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	$ 19,551
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	$ 19,551
Expected timing of satisfaction, period	1 year
Terminalling services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 19,551
Expected timing of satisfaction, period	1 year
Terminalling services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 89,609
Expected timing of satisfaction, period	0 years
Fleet services
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 896
Fleet services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 896
Expected timing of satisfaction, period	9 months
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	1 year
Fleet services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
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]: 2027-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 0
Expected timing of satisfaction, period	0 years

REVENUES - Schedule of Change i

REVENUES - Schedule of Change in Customer Liability (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2022USD ($)
Change In Contract With Customer Liability [Roll Forward]
Deferred revenue, beginning of the period	$ 6,889
Cash Additions for Customer Prepayments	5,850
Balance Sheet Reclassification	0
Revenue Recognized	(6,889)
Deferred revenue, end of the period	5,850
Estimated breakage bssociated with the make-upright options
Change In Contract With Customer Liability [Roll Forward]
Deferred revenue, beginning of the period	1,400
Deferred revenue, end of the period	100
Other current liabilities
Change In Contract With Customer Liability [Roll Forward]
Contract with customer, liability beginning of the period	5,062
Cash Additions for Customer Prepayments	0
Balance Sheet Reclassification	2,035
Revenue Recognized	(457)
Contract with customer, liability end of the period	6,640
Other non-current liabilities
Change In Contract With Customer Liability [Roll Forward]
Contract with customer, liability beginning of the period	7,648
Cash Additions for Customer Prepayments	561
Balance Sheet Reclassification	(2,035)
Revenue Recognized	0
Contract with customer, liability end of the period	6,174
Third party
Change In Contract With Customer Liability [Roll Forward]
Effect of exchange rate on contract with customer liability, current	78
Effect of exchange rate on contract with customer liability	$ 118

RESTRICTED CASH (Details)

RESTRICTED CASH (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	$ 4,495	$ 3,747	$ 3,066
Restricted Cash	7,439	7,176	7,955
Total cash, cash equivalents and restricted cash	$ 11,934	$ 10,923	$ 11,021	$ 10,994

PROPERTY AND EQUIPMENT - Schedu

PROPERTY AND EQUIPMENT - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 191,492	$ 190,286
Accumulated depreciation	(60,853)	(58,045)
Construction in progress	807	861
Property and equipment, net	131,446	133,102
Land
Property, Plant and Equipment [Line Items]
Total property and equipment	10,344	10,298
Trackage and facilities
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 130,257	129,242
Trackage and facilities | Minimum
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated depreciable useful life	10 years
Trackage and facilities | Maximum
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated depreciable 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, estimated depreciable useful life	20 years
Pipeline | Maximum
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated depreciable useful life	30 years
Equipment
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 18,088	17,944
Equipment | Minimum
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated depreciable useful life	3 years
Equipment | Maximum
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated depreciable useful life	20 years
Furniture
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 68	$ 67
Furniture | Minimum
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated depreciable useful life	5 years
Furniture | Maximum
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated depreciable useful life	10 years

PROPERTY AND EQUIPMENT - Narrat

PROPERTY AND EQUIPMENT - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
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, 2022	Mar. 31, 2021
Leases [Abstract]
Weighted-average discount rate	5.90%
Weighted average remaining lease term in years	2 years 6 months 3 days
Operating lease cost	$ 1,515	$ 1,479
Short term lease cost	31	44
Variable lease cost	18	18
Sublease income	(1,281)	(1,348)
Total	$ 283	$ 193

LEASES - Future payments (Detai

LEASES - Future payments (Details) $ in Thousands	Mar. 31, 2022USD ($)
Leases [Abstract]
2022	$ 3,382
2023	147
2024	115
2025	114
2026	117
Thereafter	505
Total lease payments	4,380
Less: imputed interest	(317)
Present value of lease liabilities	$ 4,063

LEASES - Lease Income Informati

LEASES - Lease Income Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Lessee, Lease, Description [Line Items]
Lease income	$ 2,486	$ 2,185
Weighted average remaining lease term in years		3 years 6 months 29 days
Terminalling services
Lessee, Lease, Description [Line Items]
Revenue from contract with a customer excluding assessed tax	28,185	$ 28,105
Terminalling services | Crude oil storage tanks
Lessee, Lease, Description [Line Items]
Revenue from contract with a customer excluding assessed tax	$ 1,600	$ 1,200

LEASES - Future Lease Income (D

LEASES - Future Lease Income (Details) $ in Thousands	Mar. 31, 2022USD ($)
Leases [Abstract]
2022	$ 6,665
2023	2,656
2024	2,663
2025	2,656
2026	2,430
Total	$ 17,070

INTANGIBLE ASSETS - Intangible

INTANGIBLE ASSETS - Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Carrying amount:
Total carrying amount	$ 126,066	$ 126,066
Accumulated amortization:
Total accumulated amortization	(80,332)	(77,180)
Total intangible assets, net	45,734	48,886
Customer service agreements
Carrying amount:
Total carrying amount	125,960	125,960
Accumulated amortization:
Total accumulated amortization	(80,264)	(77,115)
Other
Carrying amount:
Total carrying amount	106	106
Accumulated amortization:
Total accumulated amortization	$ (68)	$ (65)

INTANGIBLE ASSETS - Narrative (

INTANGIBLE ASSETS - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 3.2	$ 3.2

DEBT - Narrative (Details)

DEBT - Narrative (Details) - Credit Facility - Secured Debt - USD ($)	Oct. 29, 2021	Mar. 31, 2022	Dec. 31, 2021
Line of Credit Facility [Line Items]
Period of extension of maturity date	1 year
Maximum borrowing capacity		$ 275,000,000	$ 275,000,000
Revolving Credit Facility
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 275,000,000
Line of credit facility, accordion feature, higher borrowing capacity option	390,000,000
Interest rate during period		2.71%	2.35%
Commitment fee percentage		0.375%
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, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Total long-term debt, net	$ 161,275	$ 166,003
Secured Debt | Credit Facility
Debt Instrument [Line Items]
Less: Deferred financing costs, net	(1,725)	(1,997)
Revolving Credit Facility | Secured Debt | Credit Facility
Debt Instrument [Line Items]
Credit Agreement, as amended	$ 163,000	$ 168,000

DEBT - Schedule of Line of Cred

DEBT - Schedule of Line of Credit Facilities (Details) - Secured Debt - Credit Facility	3 Months Ended
	Mar. 31, 2022USD ($)	Dec. 31, 2021USD ($)	Oct. 29, 2021USD ($)
Line of Credit Facility [Line Items]
Aggregate borrowing capacity under Credit Agreement, as amended	$ 275,000,000	$ 275,000,000
Available under the Credit Agreement, as amended, based on capacity	112,000,000	107,000,000
Available under the Credit Agreement, as amended, based on covenants	$ 66,900,000	80,000,000
Borrowing capacity limit multiple of EBITDA	4.5
Revolving Credit Facility
Line of Credit Facility [Line Items]
Aggregate borrowing capacity under Credit Agreement, as amended			$ 275,000,000
Less: Amounts outstanding under the Credit Agreement, as amended	$ 163,000,000	$ 168,000,000

DEBT - Schedule of Interest Exp

DEBT - Schedule of Interest Expense, Net (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Debt Disclosure [Abstract]
Interest expense on the Credit Agreement, as amended	$ 1,113	$ 1,528
Amortization of deferred financing costs	272	207
Total interest expense	$ 1,385	$ 1,735

COLLABORATIVE ARRANGEMENT (Deta

COLLABORATIVE ARRANGEMENT (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Pipeline fees
Disaggregation of Revenue [Line Items]
Operating costs	$ 6,060	$ 6,046

TRANSACTIONS WITH RELATED PAR_3

TRANSACTIONS WITH RELATED PARTIES - Narrative (Details) $ in Thousands	Apr. 06, 2022USD ($)shares	Mar. 27, 2022USD ($)	Jun. 30, 2021	Mar. 31, 2022USD ($)railcarbarrelshares	Mar. 31, 2021USD ($)shares	Dec. 31, 2021USD ($)shares	Dec. 31, 2020shares
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				$ 5,255	$ 4,733
Accounts payable and accrued expenses — related party				2,393		$ 1,486
Hardisty South Terminal
Related Party Transaction [Line Items]
Percentage of business acquired		100.00%
Consideration in cash		$ 75,000
Hardisty South Terminal | Subsequent Event
Related Party Transaction [Line Items]
Percentage of business acquired	100.00%
Consideration in cash	$ 75,000
Number of common units acquired (in shares) | shares	5,751,136
Limited Partner | USDG | Omnibus Agreement
Related Party Transaction [Line Items]
Selling, general and administrative costs				2,000	1,700
Accounts payable and accrued expenses — related party				$ 2,400		1,400
Subsidiaries | USDCF | Marketing Services Agreement
Related Party Transaction [Line Items]
Agreement term			5 years
Subsidiaries | USDM | Marketing Services Agreement
Related Party Transaction [Line Items]
Number of railcars leased | railcar				200
Related party | USD Terminal Canada II | Hardisty Terminal Services Agreement
Related Party Transaction [Line Items]
Operating and maintenance				$ 2,100	$ 2,100
Contract asset				$ 2,500		$ 2,500
USDG | USD PARTNERS LP | Limited Partner
Related Party Transaction [Line Items]
Limited partner interest percentage				41.20%
USD Partners GP LLC | USD PARTNERS LP | General Partner
Related Party Transaction [Line Items]
General partner interest percentage				1.60%
General Partner
Related Party Transaction [Line Items]
Partners' capital account (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 shares) | shares				461,136
General Partner | USD Partners GP LLC | USD PARTNERS LP
Related Party Transaction [Line Items]
General partner interest percentage				2.00%
Common Units | Limited Partner
Related Party Transaction [Line Items]
Partners' capital account (in shares) | shares				27,619,909	27,224,441	27,268,878	26,844,715
Common Units | Limited Partner | USDG
Related Party Transaction [Line Items]
Partners' capital account (in shares) | shares				11,557,090
Amount pledged as collateral				$ 15,000

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, 2022	Mar. 31, 2021	Dec. 31, 2021
Related Party Transaction [Line Items]
Accounts receivable — related party	$ 2,817		$ 2,953
Other current liabilities — related party	48		64
Terminalling and Fleets Services Agreements
Related Party Transaction [Line Items]
Other current liabilities — related party	48		64
Lease revenues | Terminalling and Fleets Services Agreements
Related Party Transaction [Line Items]
Other current and non-current assets — related party	2,460		2,487
USD Marketing | Related party
Related Party Transaction [Line Items]
Related party	1,866	$ 2,314
USD Marketing | Terminalling services — related party | Related party
Related Party Transaction [Line Items]
Related party	655	1,103
USD Marketing | Fleet leases — related party | Related party
Related Party Transaction [Line Items]
Related party	912	984
USD Marketing | Fleet services — related party | Related party
Related Party Transaction [Line Items]
Related party	299	$ 227
USD Marketing | Lease revenues | Terminalling and Fleets Services Agreements
Related Party Transaction [Line Items]
Accounts receivable — related party	2,817		2,953
Accounts payable and accrued expenses — related party	$ 42		$ 63

TRANSACTIONS WITH RELATED PAR_5

TRANSACTIONS WITH RELATED PARTIES - Schedule of Cash Distributions (Details) $ in Thousands	Feb. 18, 2022USD ($)
USDG
Related Party Transaction [Line Items]
Amount Paid to USDG	$ 1,398
USD Group GP LLC
Related Party Transaction [Line Items]
Amount Paid to USD Partners GP LLC	$ 56

SEGMENT REPORTING - Narrative (

SEGMENT REPORTING - Narrative (Details)	3 Months Ended
	Mar. 31, 2022segment
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, 2022	Mar. 31, 2021
Revenues
Fleet leases — related party	$ 2,486	$ 2,185
Total revenues	30,129	30,599
Operating costs
Operating and maintenance	5,240	4,922
Selling, general and administrative	5,255	4,733
Depreciation and amortization	5,507	5,471
Total operating costs	25,392	24,469
Operating income (loss)	4,737	6,130
Interest expense	1,385	1,735
Gain associated with derivative instruments	(6,084)	(3,076)
Foreign currency transaction loss (gain)	47	(61)
Other income, net	(23)	(20)
Provision for income taxes	421	224
Net income	8,991	7,328
Related party
Revenues
Revenues	1,866	2,314
Fleet leases — related party	912	984
Operating Segments | Terminalling services
Revenues
Total revenues	28,918	29,332
Operating costs
Operating and maintenance	4,247	3,924
Selling, general and administrative	1,296	1,019
Depreciation and amortization	5,507	5,471
Total operating costs	20,440	19,725
Operating income (loss)	8,478	9,607
Interest expense	0	0
Gain associated with derivative instruments	0	0
Foreign currency transaction loss (gain)	98	133
Other income, net	(23)	(20)
Provision for income taxes	357	197
Net income	8,046	9,297
Operating Segments | Terminalling services | Related party
Revenues
Fleet leases — related party	0	0
Operating Segments | Fleet services
Revenues
Total revenues	1,211	1,267
Operating costs
Operating and maintenance	993	998
Selling, general and administrative	57	92
Depreciation and amortization	0	0
Total operating costs	1,050	1,122
Operating income (loss)	161	145
Interest expense	0	0
Gain associated with derivative instruments	0	0
Foreign currency transaction loss (gain)	0	0
Other income, net	0	0
Provision for income taxes	64	27
Net income	97	118
Operating Segments | Fleet services | Related party
Revenues
Fleet leases — related party	912	984
Corporate
Revenues
Total revenues	0	0
Operating costs
Operating and maintenance	0	0
Selling, general and administrative	3,902	3,622
Depreciation and amortization	0	0
Total operating costs	3,902	3,622
Operating income (loss)	(3,902)	(3,622)
Interest expense	1,385	1,735
Gain associated with derivative instruments	(6,084)	(3,076)
Foreign currency transaction loss (gain)	(51)	(194)
Other income, net	0	0
Provision for income taxes	0	0
Net income	848	(2,087)
Corporate | Related party
Revenues
Fleet leases — related party	0	0
Terminalling services
Revenues
Revenues	28,185	28,105
Terminalling services | Related party
Revenues
Revenues	655	1,103
Terminalling services | Operating Segments | Terminalling services
Revenues
Revenues	28,185	28,105
Terminalling services | Operating Segments | Terminalling services | Related party
Revenues
Revenues	655	1,103
Terminalling services | Operating Segments | Fleet services
Revenues
Revenues	0	0
Terminalling services | Operating Segments | Fleet services | Related party
Revenues
Revenues	0	0
Terminalling services | Corporate
Revenues
Revenues	0	0
Terminalling services | Corporate | Related party
Revenues
Revenues	0	0
Fleet services
Revenues
Revenues	0	24
Fleet services | Related party
Revenues
Revenues	299	227
Fleet services | Operating Segments | Terminalling services
Revenues
Revenues	0	0
Fleet services | Operating Segments | Terminalling services | Related party
Revenues
Revenues	0	0
Fleet services | Operating Segments | Fleet services
Revenues
Revenues	0	24
Fleet services | Operating Segments | Fleet services | Related party
Revenues
Revenues	299	227
Fleet services | Corporate
Revenues
Revenues	0	0
Fleet services | Corporate | Related party
Revenues
Revenues	0	0
Freight and other reimbursables
Revenues
Revenues	78	156
Operating costs
Operating costs	78	156
Freight and other reimbursables | Operating Segments | Terminalling services
Revenues
Revenues	78	124
Operating costs
Operating costs	78	124
Freight and other reimbursables | Operating Segments | Fleet services
Revenues
Revenues	0	32
Operating costs
Operating costs	0	32
Freight and other reimbursables | Corporate
Revenues
Revenues	0	0
Operating costs
Operating costs	0	0
Subcontracted rail services
Operating costs
Operating costs	3,252	3,141
Subcontracted rail services | Operating Segments | Terminalling services
Operating costs
Operating costs	3,252	3,141
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	6,060	6,046
Pipeline fees | Operating Segments | Terminalling services
Operating costs
Operating costs	6,060	6,046
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, 2022	Mar. 31, 2021
Segment Reporting Information [Line Items]
Net income	$ 8,991	$ 7,328
Depreciation and amortization	5,507	5,471
Provision for income taxes	421	224
Foreign currency transaction loss (gain)	47	(61)
Operating Segments | Terminalling Services Segment
Segment Reporting Information [Line Items]
Net income	8,046	9,297
Interest income	(1)	(1)
Depreciation and amortization	5,507	5,471
Provision for income taxes	357	197
Foreign currency transaction loss (gain)	98	133
Non-cash deferred amounts	(1,225)	1,683
Segment Adjusted EBITDA	12,782	16,780
Operating Segments | Fleet Services Segment
Segment Reporting Information [Line Items]
Net income	97	118
Depreciation and amortization	0	0
Provision for income taxes	64	27
Foreign currency transaction loss (gain)	0	0
Segment Adjusted EBITDA	$ 161	$ 145

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS - Narrative (Details) - Swap maturing August 2025 - USD ($)	1 Months Ended
	Sep. 30, 2020	Mar. 31, 2022
Derivative [Line Items]
Derivative, term of contract	5 years
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, 2022	Dec. 31, 2021
Derivative [Line Items]
Fair Value	$ 7,769	$ 1,412
Other current assets
Derivative [Line Items]
Fair Value	1,431	0
Other non-current assets
Derivative [Line Items]
Fair Value	6,338	1,995
Other current liabilities
Derivative [Line Items]
Fair Value	$ 0	$ (583)

DERIVATIVE FINANCIAL INSTRUME_5

DERIVATIVE FINANCIAL INSTRUMENTS - Gain (Loss) on Derivative Instruments (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Gain associated with derivative instruments	$ (6,084)	$ (3,076)

DERIVATIVE FINANCIAL INSTRUME_6

DERIVATIVE FINANCIAL INSTRUMENTS - Summary of Fair Values of Outstanding Foreign Currency Options (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2020
Derivative [Line Items]
Fair Value	$ 7,769,000	$ 1,412,000
Swap maturing August 2025
Derivative [Line Items]
Notional	$ 150,000,000		$ 150,000,000
Interest Rate Parameters	0.84%		0.84%
Fair Value	$ 7,769,000	$ 1,412,000

PARTNERS' CAPITAL (Details)

PARTNERS' CAPITAL (Details) - $ / shares	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Limited Partners' Capital Account [Line Items]
Targeted quarterly distribution (usd per share)	$ 0.2875
Targeted annual distribution amount (usd per share)	1.15
Partners share targeted year-to-date distribution amount (usd per share)	$ 0.1235	$ 0.1135
Limited Partner | LTIP | First vesting tranche | Common Units
Limited Partners' Capital Account [Line Items]
Conversion of units (in shares)	351,031
Phantom share units (PSUs) | Limited Partner | LTIP | First vesting tranche
Limited Partners' Capital Account [Line Items]
Shares vested (in shares)	530,860
Units retained (in shares)	179,829

UNIT BASED COMPENSATION - Narra

UNIT BASED COMPENSATION - Narrative (Details) - Phantom share units (PSUs) $ in Millions	3 Months Ended
	Mar. 31, 2022USD ($)shares	Mar. 31, 2021USD ($)shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	4 years
Allocated share-based compensation expense | $	$ 1.2	$ 1.5
Unit based compensation expense, unrecognized | $	$ 9.5
Weighted average recognition period	2 years 6 months 29 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 shares) | shares	603,437	669,043
Share remaining available (in shares) | shares	157,983
Conversion ratio	1

UNIT BASED COMPENSATION - Long-

UNIT BASED COMPENSATION - Long-term Incentive Plan (Details) - LTIP - $ / shares	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
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)	$ 8.21	$ 10.98
Granted (usd per share)	5.85	4.82
Vested (usd per share)	9.07	11.33
Forfeited (usd per share)	0	8.44
Grant date average fair value, end of period (usd per share)	6.92	8.18
Phantom Share Units (PSU) Liability Classified
Weighted-Average Grant Date Fair Value Per Phantom Unit
Grant date average fair value, beginning of period (usd per share)	7.26	10.58
Granted (usd per share)	5.85	4.82
Vested (usd per share)	4.82	10.15
Grant date average fair value, end of period (usd per share)	$ 6.92	$ 7.88
Director and Independent Consultant Phantom Units | Phantom Share Units (PSU) Equity Classified
Number of units
Phantom Units, beginning of period (in shares)	26,272	40,065
Granted (in shares)	39,408	40,065
Vested (in shares)	(26,272)	(40,065)
Forfeited (in shares)	0	0
Phantom Units, end of period (in shares)	39,408	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	13,136
Granted (in shares)	13,136	13,136
Vested (in shares)	(13,136)	(13,136)
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)	1,317,493	1,324,837
Granted (in shares)	514,434	573,204
Vested (in shares)	(504,588)	(517,514)
Forfeited (in shares)	0	(2,075)
Phantom Units, end of period (in shares)	1,327,339	1,378,452
Employee Phantom Units | Phantom Share Units (PSU) Liability Classified
Number of units
Phantom Units, beginning of period (in shares)	63,730	59,284
Granted (in shares)	36,459	41,138
Vested (in shares)	0	0
Phantom Units, end of period (in shares)	100,189	100,422

UNIT BASED COMPENSATION - Phant

UNIT BASED COMPENSATION - Phantom Units Pursuant to Associated DERs (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Distribution Equivalent Right
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-classified phantom units	$ 163	$ 152
Liability-classified Phantom Units	9	8
Total	172	160
Phantom share units (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-classified phantom units		161
Share-based compensation, forfeited	$ 0	$ 2

SUPPLEMENTAL CASH FLOW INFORM_3

SUPPLEMENTAL CASH FLOW INFORMATION - Schedule of Supplemental Cash Flow Disclosures (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Lessee, Lease, Description [Line Items]
Cash paid for income taxes	$ 533	$ 286
Cash paid for interest	1,116	1,549
Cash paid for operating leases	1,838	1,566
Property and equipment financed through accounts payable and accrued expenses	(135)	136
Operating lease right-of-use assets	4,214		$ 5,658
Present value of lease liabilities	4,063
New Or Extended Lease Agreements
Lessee, Lease, Description [Line Items]
Operating lease right-of-use assets	0	37
Present value of lease liabilities	$ 0	$ 37

SUBSEQUENT EVENTS - Narrative (

SUBSEQUENT EVENTS - Narrative (Details)

May 04, 2022USD ($)

Apr. 21, 2022$ / shares

Apr. 19, 2022USD ($)

Apr. 06, 2022USD ($)shares

Mar. 27, 2022USD ($)

May 05, 2022USD ($)

Sep. 30, 2020USD ($)

Mar. 31, 2022USD ($)$ / shares

Mar. 31, 2021$ / shares

May 02, 2022USD ($)

Dec. 31, 2021USD ($)

Oct. 29, 2021USD ($)

Subsequent Event [Line Items]

Partners share targeted year-to-date distribution amount (usd per share) | $ / shares

$ 0.1235

$ 0.1135

Targeted annual distribution amount (usd per share) | $ / shares

$ 1.15

Interest Rate Swap

Subsequent Event [Line Items]

Derivative, term of contract

5 years

Notional

$ 150,000,000

$ 150,000,000

Derivative, fixed interest rate

0.84%

0.84%

Credit Facility | Secured Debt

Subsequent Event [Line Items]

Maximum borrowing capacity

$ 275,000,000

$ 275,000,000

Available under the Credit Agreement, as amended, based on capacity

$ 112,000,000

107,000,000

Borrowing capacity limit multiple of EBITDA

4.5

Revolving Credit Facility | Credit Facility | Secured Debt

Subsequent Event [Line Items]

Maximum borrowing capacity

$ 275,000,000

Long-term line of credit

$ 163,000,000

$ 168,000,000

Hardisty South Terminal

Subsequent Event [Line Items]

Percentage of business acquired

100.00%

Consideration in cash

$ 75,000,000

Subsequent Event

Subsequent Event [Line Items]

Partners share targeted year-to-date distribution amount (usd per share) | $ / shares

$ 0.1235

Subsequent Event | Interest Rate Swap

Subsequent Event [Line Items]

Derivative, term of contract

5 years

Notional

$ 175,000,000

Derivative, fixed interest rate

1.57%

Subsequent Event | Credit Facility | Secured Debt

Subsequent Event [Line Items]

Borrowing capacity limit multiple of EBITDA

5

Subsequent Event | Revolving Credit Facility | Credit Facility | Secured Debt

Subsequent Event [Line Items]

Proceeds from lines of credit

$ 75,000,000

Long-term line of credit

$ 238,000,000

Available under the Credit Agreement, as amended, based on capacity

$ 37,000,000

Subsequent Event | Hardisty South Terminal

Subsequent Event [Line Items]

Percentage of business acquired

100.00%

Consideration in cash

$ 75,000,000

Number of common units acquired (in shares) | shares

5,751,136

Number of common units hold by sponsors (in shares) | shares

17,308,226

Percentage of common units hold by sponsors

51.90%

Subsequent Event | Omnibus Agreement

Subsequent Event [Line Items]

Estimated expense payable to related party

$ 3,700,000

Subsequent Event | Common Units

Subsequent Event [Line Items]

Targeted annual distribution amount (usd per share) | $ / shares

$ 0.494

Distributions, limited partner

$ 2,000,000

Subsequent Event | Common Units and Subordinated Units | USDG

Subsequent Event [Line Items]

Distributions, limited partner

$ 1,500,000

SUBSEQUENT EVENTS - Pro Forma I

SUBSEQUENT EVENTS - Pro Forma Information (Details) - Hardisty South Terminal - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Subsequent Event [Line Items]
Total revenues	$ 35,786	$ 43,626
Net income	$ 10,362	$ 15,155