USD Partners (USDP) 10-Q 4 Aug 22 2022 Q2 Quarterly report Financial data

Cover Page

Cover Page - shares	6 Months Ended
	Jun. 30, 2022	Aug. 01, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 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 (in shares)		33,379,431
Entity Central Index Key	0001610682
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Amendment Flag	false

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands		3 Months Ended				6 Months Ended
		Jun. 30, 2022		Jun. 30, 2021		Jun. 30, 2022		Jun. 30, 2021
Revenues
Total revenues	[1]	$ 33,741		$ 91,513		$ 69,527		$ 135,140
Operating costs
Operating and maintenance	[1]	3,090		2,836		6,576		5,983
Selling, general and administrative	[1]	4,830		2,693		8,252		5,978
Depreciation and amortization		5,765	[1]	5,773	[1]	11,604	[2]	11,509	[1],[2]
Total operating costs	[1]	28,533		82,363		59,324		119,652
Operating income (loss)	[1]	5,208		9,150		10,203		15,488
Interest expense	[1]	2,097		1,745		3,599		3,661
Loss (gain) associated with derivative instruments	[1]	(812)		718		(6,896)	[2]	(2,358)	[2]
Foreign currency transaction loss (gain)	[1]	143		(521)		1,790		(789)
Other expense (income), net	[1]	(4)		3		(27)		(16)
Income before income taxes	[1]	3,784		7,205		11,737		14,990
Provision for (benefit from) income taxes	[1]	(21)		319		459		580
Net income		3,805	[3]	6,886	[3]	11,278	[2]	14,410	[1]
Net income attributable to limited partner interests	[1]	$ 3,805		$ 6,605		$ 12,647		$ 13,809
Weighted average common units outstanding - basic (in shares)		33,378		27,685		30,655		27,589
Common units
Operating costs
Net income per common unit - basic (usd per share)	[1]	$ 0.12		$ 0.24		$ 0.42		$ 0.51
Net income per common unit - diluted (usd per share)	[1]	$ 0.12		$ 0.24		$ 0.42		$ 0.51
Weighted average common units outstanding - basic (in shares)	[1]	33,378		27,224		30,426		27,128
Weighted average common units outstanding - diluted (in shares)	[1]	33,378		27,224		30,426		27,128
Related party
Revenues
Revenues		$ 1,874		$ 2,322		$ 3,740		$ 4,636
Operating costs
Operating and maintenance — related party	[1]	127		0		258		0
Selling, general and administrative — related party	[1]	2,565		39,522		7,889		49,370
Terminalling services
Revenues
Revenues	[1]	31,704		88,981		65,527		130,112
Terminalling services | Related party
Revenues
Revenues	[1]	662		1,111		1,317		2,214
Fleet leases | Related party
Revenues
Revenues	[1]	913		983		1,825		1,967
Fleet services
Revenues
Revenues	[1]	0		0		0		24
Fleet services | Related party
Revenues
Revenues	[1]	299		228		598		455
Freight and other reimbursables
Revenues
Revenues	[1]	163		210		260		368
Operating costs
Operating costs	[1]	163		210		260		368
Freight and other reimbursables | Related party
Revenues
Revenues				0
Subcontracted rail services
Operating costs
Operating costs	[1]	3,604		4,704		7,595		8,878
Pipeline fees
Operating costs
Operating costs	[1]	$ 8,389		$ 26,625		$ 16,890		$ 37,566
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands		3 Months Ended				6 Months Ended
		Jun. 30, 2022		Jun. 30, 2021		Jun. 30, 2022		Jun. 30, 2021
Statement of Comprehensive Income [Abstract]
Net income		$ 3,805	[1]	$ 6,886	[1]	$ 11,278	[2]	$ 14,410	[3]
Other comprehensive income (loss) — foreign currency translation	[1]	(1,788)		635		(1,194)		1,048
Comprehensive income	[1]	$ 2,017		$ 7,521		$ 10,084		$ 15,458
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands		6 Months Ended
		Jun. 30, 2022		Jun. 30, 2021
Cash flows from operating activities:
Net income		$ 11,278	[1]	$ 14,410	[2]
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	[1]	11,604		11,509	[2]
Loss (gain) associated with derivative instruments	[1],[2]	(6,896)		(2,358)
Settlement of derivative contracts	[1]	(608)		(543)
Unit based compensation expense	[1]	2,520		2,917
Loss associated with disposal of assets		3		5
Deferred income taxes	[1]	(114)		(59)
Amortization of deferred financing costs	[1]	628		464
Changes in operating assets and liabilities:
Accounts receivable	[1]	398		2,628
Accounts receivable — related party	[1]	1,717		1,872
Prepaid expenses, inventory and other assets	[1]	(2,727)		648
Other assets — related party	[1]	0		15
Accounts payable and accrued expenses	[1]	3,361		497
Accounts payable and accrued expenses — related party	[1]	(1,038)		7,375
Deferred revenue and other liabilities	[1]	(5,044)		(2,647)
Deferred revenue and other liabilities — related party	[1]	366		24
Net cash provided by operating activities	[1]	15,448		36,757
Cash flows from investing activities:
Additions of property and equipment	[1]	(288)		(3,037)
Acquisition of Hardisty South entities from Sponsor		(75,000)		0
Net cash used in investing activities	[1]	(75,288)		(3,037)
Cash flows from financing activities:
Distributions	[1]	(7,154)		(6,486)
Payments for deferred financing costs	[1]	(13)		0
Vested phantom units used for payment of participant taxes	[1]	(1,091)		(857)
Proceeds from long-term debt		75,000		0
Repayments of long-term debt	[1]	(12,396)		(30,444)
Net cash provided by (used in) financing activities	[1]	54,346		(37,787)
Effect of exchange rates on cash	[1]	1,057		(395)
Net change in cash, cash equivalents and restricted cash	[1]	(4,437)		(4,462)
Cash, cash equivalents and restricted cash — beginning of period	[1]	12,717		20,499
Cash, cash equivalents and restricted cash — end of period	[1]	$ 8,280		$ 16,037
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands		Jun. 30, 2022		Dec. 31, 2021
Current assets
Cash and cash equivalents	[1]	$ 4,333		$ 5,541
Restricted cash	[1]	3,947		7,176
Accounts receivable, net	[1]	6,303		6,764
Accounts receivable — related party	[1]	334		2,051
Prepaid expenses	[1]	4,572		4,538
Inventory	[1]	6,998		3,027
Other current assets	[1]	2,353		129
Total current assets	[1]	28,840		29,226
Property and equipment, net	[1]	149,889		157,854
Intangible assets, net	[1]	42,582		48,886
Operating lease right-of-use assets	[1]	3,584		5,658
Other non-current assets	[1]	8,927		5,392
Total assets	[1]	233,822		247,016
Current liabilities
Accounts payable and accrued expenses	[1]	9,097		7,706
Accounts payable and accrued expenses — related party	[1]	588		14,131
Deferred revenue	[1]	2,697		7,575
Deferred revenue— related party		398		0
Long-term debt, current portion	[1]	0		4,251
Operating lease liabilities, current	[1]	2,682		4,674
Other current liabilities	[1]	12,407		9,012
Other current liabilities — related party	[1]	32		64
Total current liabilities	[1]	27,901		47,413
Long-term debt, net		230,548		167,370	[1]
Operating lease liabilities, non-current	[1]	783		793
Other non-current liabilities	[1]	5,335		9,585
Total liabilities	[1]	264,567		225,161
Commitments and contingencies	[1]
Partners’ capital
General partner units (461,136 outstanding at December 31, 2021)	[1]	0		5,678
Accumulated other comprehensive loss	[1]	(1,372)		(178)
Total partners’ capital		(30,745)	[2]	21,855	[1]
Total liabilities and partners’ capital	[1]	233,822		247,016
Common units
Partners’ capital
Common units (33,379,431 and 27,268,878 outstanding at June 30, 2022 and December 31, 2021, respectively)	[1]	$ (29,373)		$ 16,355
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares	Jun. 30, 2022	Dec. 31, 2021
General partners' units outstanding (in shares)		461,136
Common units
Limited partners' units outstanding (in shares)	33,379,431	27,268,878

CONSOLIDATED STATEMENTS OF PART

CONSOLIDATED STATEMENTS OF PARTNERS' CAPITAL - USD ($) $ in Thousands		Total		Accumulated other comprehensive income		Limited Partner	Limited Partner Common units		General Partner units
Beginning balance (in shares) at Dec. 31, 2020	[1]						26,844,715		461,136
Beginning balance at Dec. 31, 2020	[1]			$ 720			$ 3,829		$ 4,170
Increase (Decrease) in Partners' Capital [Roll Forward]
Common units issued for vested phantom units (in shares)	[1]						379,726
Common units issued for vested phantom units	[1]						$ (857)
Net income		$ 14,410	[2]				13,809	[1]	601	[1]
Unit based compensation expense	[1]						2,696
Distributions	[1]						$ (6,377)		(109)
Conversion of units (in shares)	[3]						0
Conversion of units	[3]						$ 0
Non-cash contribution to Hardisty South entities from Sponsor prior to acquisition	[3]								$ 0
Cumulative translation adjustment		1,048	[4]	1,048	[1]
Ending balance (in shares) at Jun. 30, 2021							27,224,441	[1]	461,136	[3]
Ending balance at Jun. 30, 2021	[1]	19,530		1,768			$ 13,100		$ 4,662
Beginning balance (in shares) at Mar. 31, 2021	[3]						27,224,441		461,136
Beginning balance at Mar. 31, 2021	[3]			1,133			$ 8,472		$ 4,436
Increase (Decrease) in Partners' Capital [Roll Forward]
Common units issued for vested phantom units (in shares)	[3]						0
Common units issued for vested phantom units	[3]						$ 0
Net income		6,886	[4]				6,605	[3]	281	[3]
Unit based compensation expense	[3]						1,271
Distributions	[3]						$ (3,248)		$ (55)
Cumulative translation adjustment		635	[4]	635	[3]
Ending balance (in shares) at Jun. 30, 2021							27,224,441	[1]	461,136	[3]
Ending balance at Jun. 30, 2021	[1]	19,530		1,768			$ 13,100		$ 4,662
Beginning balance (in shares) at Dec. 31, 2021	[1]						27,268,878		461,136
Beginning balance at Dec. 31, 2021		21,855	[5]	(178)	[1]		$ 16,355	[1]	$ 5,678	[1]
Increase (Decrease) in Partners' Capital [Roll Forward]
Common units issued for vested phantom units (in shares)	[1]						359,417
Common units issued for vested phantom units	[1]						$ (1,091)
Net income		11,278	[6]				12,647	[1]	(1,369)	[1]
Unit based compensation expense	[1]						2,354
Distributions	[1]						$ (7,095)		$ (59)
Acquisition of Hardisty South entities from Sponsor and conversion of General Partner units (in shares)	[3]					(5,751,136)			(461,136)
Acquisition of Hardisty South entities from Sponsor and conversion of General Partner units	[3]	0				$ (52,543)			$ (22,457)
Conversion of units (in shares)	[3]						0
Conversion of units	[3]						$ 0
Non-cash contribution to Hardisty South entities from Sponsor prior to acquisition	[3]								$ 18,207
Cumulative translation adjustment		(1,194)	[4]	(1,194)	[1]
Ending balance (in shares) at Jun. 30, 2022							33,379,431	[1]	0	[3]
Ending balance at Jun. 30, 2022		(30,745)	[3]	(1,372)	[1]		$ (29,373)	[3]	$ 0	[1]
Beginning balance (in shares) at Mar. 31, 2022	[3]						27,619,909		461,136
Beginning balance at Mar. 31, 2022	[3]			416			$ 21,835		$ 22,457
Increase (Decrease) in Partners' Capital [Roll Forward]
Common units issued for vested phantom units (in shares)	[3]						8,386
Common units issued for vested phantom units	[3]						$ (39)
Net income		3,805	[4]				3,805	[3]	0	[3]
Unit based compensation expense	[3]						1,205
Distributions	[3]						$ (3,636)		$ 0
Acquisition of Hardisty South entities from Sponsor and conversion of General Partner units (in shares)	[3]					(5,751,136)			(461,136)
Acquisition of Hardisty South entities from Sponsor and conversion of General Partner units	[3]	0				$ (52,543)			$ (22,457)
Cumulative translation adjustment		(1,788)	[4]	(1,788)	[3]
Ending balance (in shares) at Jun. 30, 2022							33,379,431	[1]	0	[3]
Ending balance at Jun. 30, 2022		$ (30,745)	[3]	$ (1,372)	[1]		$ (29,373)	[3]	$ 0	[1]
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 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. On April 6, 2022, we completed the 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 incentive distribution rights, or IDRs, for a total consideration of $75 million in cash and 5,751,136 common units, that was made effective as of April 1, 2022. The acquisition was determined to be a business combination of entities under common control. Refer to Note 2. Hardisty South Terminal Acquisition for more information. The entities acquired in the Hardisty South acquisition have been included in our Terminalling Services segment. 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. Our unaudited interim consolidated financial statements and related notes have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal acquisition because the acquisition represented a business combination between entities under common control. We recorded the assets and liabilities acquired in the acquisition at their historical carrying amounts. In the opinion of our management, our unaudited interim consolidated financial statements contain all adjustments, consisting only of normal recurring adjustments, which our management considers necessary to present fairly our financial position as of June 30, 2022 and December 31, 2021, our results of operations for the three and six months ended June 30, 2022 and 2021, and our cash flows for the six months ended June 30, 2022 and 2021. Our results of operations for the three and six months ended June 30, 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.

HARDISTY SOUTH TERMINAL ACQUISI

HARDISTY SOUTH TERMINAL ACQUISITION	6 Months Ended
	Jun. 30, 2022
Business Combination and Asset Acquisition [Abstract]
HARDISTY SOUTH TERMINAL ACQUISITION	HARDISTY SOUTH TERMINAL ACQUISITION On April 6, 2022, we completed the 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 incentive distribution rights, or IDRs, for a total consideration of $75 million in cash and 5,751,136 common units representing non-cash consideration, that was made effective as of April 1, 2022. The cash portion was funded with borrowings from our Credit Agreement. The Hardisty South Terminal, which commenced operations in January 2019, primarily consists of railcar loading facilities with capacity of one and one-half 120-railcar unit trains of transloading capacity per day, or approximately 112,500 barrels per day, of takeaway capacity. We accounted for our acquisition of the Hardisty South Terminal as a business combination under common control, whereby we recognized the acquisition of identifiable assets at historical costs and recast our prior financial statements for all periods presented. The following tables show the adjustments and resulting balance for each affected line item in our consolidated statements of operations for the periods indicated: Three Months Ended June 30, 2021 USD Partners LP (1) Hardisty South Acquisition Eliminations (2) Consolidated Results (in thousands) Revenues Terminalling services $ 30,992 $ 57,989 $ — $ 88,981 Terminalling services — related party 1,111 2,101 (2,101) 1,111 Fleet leases — related party 983 — — 983 Fleet services — — — — Fleet services — related party 228 — — 228 Freight and other reimbursables 207 3 — 210 Total revenues 33,521 60,093 (2,101) 91,513 Operating costs Subcontracted rail services 3,523 1,181 — 4,704 Pipeline fees 6,398 20,227 — 26,625 Freight and other reimbursables 207 3 — 210 Operating and maintenance 2,602 234 — 2,836 Operating and maintenance — related party 2,101 — (2,101) — Selling, general and administrative 2,411 282 — 2,693 Selling, general and administrative — related party 1,625 37,897 39,522 Depreciation and amortization 5,500 273 — 5,773 Total operating costs 24,367 60,097 (2,101) 82,363 Operating income 9,154 (4) — 9,150 Interest expense 1,591 154 — 1,745 Loss associated with derivative instruments 718 — — 718 Foreign currency transaction gain (41) (480) — (521) Other expense (income), net 4 (1) — 3 Income before income taxes 6,882 323 — 7,205 Provision for income taxes 166 153 — 319 Net income $ 6,716 $ 170 $ — $ 6,886 (1) As previously reported in our Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2021. (2) Represents business transactions between USDP and Hardisty South, whereby Hardisty South provided terminalling services for a third-party customer of USDP for contracted capacity that exceeded the transloading capacity that was available. Six Months Ended June 30, 2021 USD Partners LP (1) Hardisty South Acquisition Eliminations (2) Consolidated Results (in thousands) Revenues Terminalling services $ 59,097 $ 71,015 $ — $ 130,112 Terminalling services — related party 2,214 4,191 (4,191) 2,214 Fleet leases — related party 1,967 — — 1,967 Fleet services 24 — — 24 Fleet services — related party 455 — — 455 Freight and other reimbursables 363 5 — 368 Total revenues 64,120 75,211 (4,191) 135,140 Operating costs Subcontracted rail services 6,664 2,214 — 8,878 Pipeline fees 12,444 25,122 — 37,566 Freight and other reimbursables 363 5 — 368 Operating and maintenance 5,434 549 — 5,983 Operating and maintenance — related party 4,191 — (4,191) — Selling, general and administrative 5,467 511 — 5,978 Selling, general and administrative — related party 3,302 46,068 49,370 Depreciation and amortization 10,971 538 — 11,509 Total operating costs 48,836 75,007 (4,191) 119,652 Operating income 15,284 204 — 15,488 Interest expense 3,326 335 — 3,661 Gain associated with derivative instruments (2,358) — — (2,358) Foreign currency transaction gain (102) (687) — (789) Other income, net (16) — — (16) Income before income taxes 14,434 556 — 14,990 Provision for income taxes 390 190 — 580 Net income $ 14,044 $ 366 $ — $ 14,410 (1) As previously reported in our Quarterly Report on Form 10-Q for the six months ended June 30, 2021. (2) Represents business transactions between USDP and Hardisty South, whereby Hardisty South provided terminalling services for a third-party customer of USDP for contracted capacity that exceeded the transloading capacity that was available.

NET INCOME PER LIMITED PARTNER

NET INCOME PER LIMITED PARTNER INTEREST	6 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
NET INCOME PER LIMITED PARTNER INTEREST	NET INCOME PER LIMITED PARTNER INTEREST Our net income is attributed to limited partners, in accordance with their respective ownership percentages. For periods prior to the cancellation of the IDRs and conversion of the General Partner units to a non-economic General Partner interest that resulted from the acquisition of the Hardisty South entities that became effective April 1, 2022, we used the two-class method when calculating the net income per unit applicable to limited partners, because we had more than one type of participating securities. For the prior periods, the classes of participating securities included Common Units, General Partner Units and IDRs. Prior to the acquisition, our net earnings were allocated between the limited and general partners in accordance with our partnership agreement. As a result of the Hardisty South Terminal acquisition, the general partner units no longer participate in earnings or distributions, including IDRs. Our recast net income includes earnings related to the Hardisty South entities prior to our acquisition, which have been allocated to the General Partner. We determined basic and diluted net income per limited partner unit as set forth in the following tables: For the Three Months Ended June 30, 2022 Common General Total (in thousands, except per unit amounts) Net income attributable to limited partner interests in USD Partners LP $ 3,805 $ — $ 3,805 Less: Distributable earnings (1) 4,292 — 4,292 Distributions in excess of earnings $ (487) $ — $ (487) Weighted average units outstanding (2) 33,378 — 33,378 Distributable earnings per unit (3) $ 0.13 Overdistributed earnings per unit (4) (0.01) Net income per limited partner unit (basic and diluted) (5) $ 0.12 (1) Represents the distributions payable for the period based upon the quarterly distribution amounts of $0.1235 per unit or $0.494 per unit on an annualized basis. Amounts presented for each class of units include a proportionate amount of the $170 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. (2) Represents the weighted average units outstanding for the period. (3) Represents the total distributable earnings divided by the weighted average number of units outstanding for the period. (4) Represents the distributions in excess of earnings divided by the weighted average number of units outstanding. (5) Our computation of net income per limited partner unit excludes the effects of 1,373,347 equity-classified phantom unit awards outstanding as they were anti-dilutive for the period presented. . For the Three Months Ended June 30, 2021 Common General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 6,605 $ 281 $ 6,886 Less: Distributable earnings (2) 3,319 56 3,375 Excess net income $ 3,286 $ 225 $ 3,511 Weighted average units outstanding (3) 27,224 461 27,685 Distributable earnings per unit (4) $ 0.12 Underdistributed earnings per unit (5) 0.12 Net income per limited partner unit (basic and diluted) (6) $ 0.24 (1) Represents net income allocated to each class of units based on the actual ownership of the Partnership during the period. There were no amounts attributed to the general partner for its incentive distribution rights. (2) Represents the distributions paid for the period based upon the quarterly distribution amount of $0.116 per unit or $0.464 per unit on an annualized basis. Amounts presented for each class of units include a proportionate amount of the $164 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 available cash as set forth in our partnership agreement. (6) Our computation of net income per limited partner unit excludes the effects of 1,411,618 equity-classified phantom unit awards outstanding as they were anti-dilutive for the period presented. For the Six Months Ended June 30, 2022 Common General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 12,647 $ (1,369) $ 11,278 Less: Distributable earnings (2) 7,925 3 7,928 Excess net income (distributions) $ 4,722 $ (1,372) $ 3,350 Weighted average units outstanding (3) 30,426 229 30,655 Distributable earnings per unit (4) $ 0.26 Underdistributed earnings per unit (5) 0.16 Net income per limited partner unit (basic and diluted) (6) $ 0.42 (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 paid of $0.1235 per unit for the three months ended March 31, 2022 and the per unit distributable of $0.1235 per unit for the three months ended June 30, 2022. Amounts presented for each class of units include a proportionate amount of the $167 thousand distributed and $170 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 1,373,347 equity-classified phantom unit awards outstanding as they were anti-dilutive for the period presented. For the Six Months Ended June 30, 2021 Common General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 13,809 $ 601 $ 14,410 Less: Distributable earnings (2) 6,567 112 6,679 Excess net income $ 7,242 $ 489 $ 7,731 Weighted average units outstanding (3) 27,128 461 27,589 Distributable earnings per unit (4) $ 0.24 Underdistributed earnings per unit (5) 0.27 Net income per limited partner unit (basic and diluted) (6) $ 0.51 (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 paid of $0.1135 per unit for the three months ended March 31, 2021 and $0.116 per unit distributed for the three months ended June 30, 2021. Amounts presented for each class of units include a proportionate amount of the $325 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 1,411,618 equity-classified phantom unit awards outstanding as they were anti-dilutive for the period presented.

REVENUES

REVENUES	6 Months Ended
	Jun. 30, 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 13. Segment Reporting for our disaggregated revenues by segment. Additionally, the below tables summarize the geographic data for our revenues: Three Months Ended June 30, 2022 U.S. Canada Total (in thousands) Third party $ 5,971 $ 25,896 $ 31,867 Related party $ 1,874 $ — $ 1,874 Three Months Ended June 30, 2021 U.S. Canada Total (in thousands) Third party $ 9,854 $ 79,337 $ 89,191 Related party $ 2,322 $ — $ 2,322 Six Months Ended June 30, 2022 U.S. Canada Total (in thousands) Third party $ 13,307 $ 52,480 $ 65,787 Related party $ 3,740 $ — $ 3,740 Six Months Ended June 30, 2021 U.S. Canada Total (in thousands) Third party $ 17,492 $ 113,012 $ 130,504 Related party $ 4,636 $ — $ 4,636 Remaining Performance Obligations The transaction price allocated to the remaining performance obligations associated with our Terminal and Fleet services agreements as of June 30, 2022 are as follows for the periods indicated: Six months ending December 31, 2022 2023 2024 2025 2026 Thereafter Total (in thousands) Terminalling Services (1) (2) $ 37,419 $ 56,009 $ 24,563 $ 23,345 23,345 $ 89,609 $ 254,290 Fleet Services 598 — — — — — 598 Total $ 38,017 $ 56,009 $ 24,563 $ 23,345 $ 23,345 $ 89,609 $ 254,888 (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 0.7865 U.S. dollars for each Canadian dollar at June 30, 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 June 30, 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 six months ended June 30, 2022: December 31, 2021 Cash Additions for Customer Prepayments Balance Sheet Reclassification Revenue Recognized June 30, 2022 (in thousands) Deferred revenue (1) $ 7,575 $ 2,697 $ — $ (7,575) $ 2,697 Other current liabilities (2) $ 6,755 $ — $ 4,960 $ (1,973) $ 9,742 Other non-current liabilities (2) $ 9,482 $ 718 $ (4,960) $ — $ 5,240 (1) Includes deferred revenue of $0.1 million and $1.4 million at June 30, 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 decreased by $101 thousand and “Other non-current liabilities” presented has been decreased by $142 thousand due to the impact of the change in the end of period exchange rate between June 30, 2022 and December 31, 2021. Deferred Revenue — Fleet Leases Our deferred revenue also includes advance payments from customers of our Fleet services business, which will be recognized as Fleet leases revenue when earned pursuant to the terms of our contractual arrangements. We have included $0.4 million at June 30, 2022, in “ Deferred revenue — related party ” on our consolidated balance sheets associated with customer prepayments for our fleet lease agreements. We had no amounts at December 31, 2021. Refer to Note 7. Leases for additional discussion of our lease revenues.

RESTRICTED CASH

RESTRICTED CASH	6 Months Ended
	Jun. 30, 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 10. Collaborative Arrangement . The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within our consolidated balance sheets to the amounts shown in our consolidated statements of cash flows for the specified periods: June 30, 2022 2021 (in thousands) Cash and cash equivalents $ 4,333 $ 8,350 Restricted Cash 3,947 7,687 Total cash, cash equivalents and restricted cash $ 8,280 $ 16,037

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 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: June 30, 2022 December 31, 2021 Estimated (in thousands) Land $ 10,254 $ 10,298 N/A Trackage and facilities 145,609 147,810 10-30 Pipeline 32,735 32,735 20-30 Equipment 26,132 27,014 3-20 Furniture 87 89 5-10 Total property and equipment 214,817 217,946 Accumulated depreciation (65,737) (60,953) Construction in progress (1) 809 861 Property and equipment, net $ 149,889 $ 157,854 (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 $2.6 million for the three months ended June 30, 2022 and 2021, and $5.3 million and $5.2 million for the six months ended June 30, 2022 and 2021, respectively.

LEASES

LEASES	6 Months Ended
	Jun. 30, 2022
Leases [Abstract]
LEASES	LEASES Lessee We have noncancellable operating leases for railcars, buildings, storage tanks, offices, railroad tracks, and land. Six Months Ended June 30, 2022 Weighted-average discount rate 5.3 % Weighted average remaining lease term in years 2.66 Our total lease cost consisted of the following items for the dates indicated: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 (in thousands) Operating lease cost $ 1,390 $ 1,508 $ 2,905 $ 2,987 Short term lease cost 130 48 161 92 Variable lease cost 13 9 31 27 Sublease income (1,281) (1,348) (2,562) (2,696) Total $ 252 $ 217 $ 535 $ 410 The maturity analysis below presents the undiscounted cash payments we expect to make each period for property that we lease from others under noncancellable operating leases as of June 30, 2022 (in thousands): 2022 $ 2,735 2023 147 2024 115 2025 114 2026 117 Thereafter 505 Total lease payments $ 3,733 Less: imputed interest (268) Present value of lease liabilities $ 3,465 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 11. Transactions with Related Parties for additional discussion. Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 (in thousands, except weighted average term) Lease income (1) $ 2,494 $ 2,169 $ 4,980 $ 4,354 Weighted average remaining lease term in years 3.50 (1) Lease income presented above includes lease income from related parties. Refer to Note 11. 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 June 30, 2022 and 2021, and $3.2 million and $2.4 million for the six months ended June 30, 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 June 30, 2022 (in thousands): 2022 $ 4,912 2023 2,659 2024 2,663 2025 2,656 2026 2,430 Total $ 15,320
LEASES	LEASES Lessee We have noncancellable operating leases for railcars, buildings, storage tanks, offices, railroad tracks, and land. Six Months Ended June 30, 2022 Weighted-average discount rate 5.3 % Weighted average remaining lease term in years 2.66 Our total lease cost consisted of the following items for the dates indicated: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 (in thousands) Operating lease cost $ 1,390 $ 1,508 $ 2,905 $ 2,987 Short term lease cost 130 48 161 92 Variable lease cost 13 9 31 27 Sublease income (1,281) (1,348) (2,562) (2,696) Total $ 252 $ 217 $ 535 $ 410 The maturity analysis below presents the undiscounted cash payments we expect to make each period for property that we lease from others under noncancellable operating leases as of June 30, 2022 (in thousands): 2022 $ 2,735 2023 147 2024 115 2025 114 2026 117 Thereafter 505 Total lease payments $ 3,733 Less: imputed interest (268) Present value of lease liabilities $ 3,465 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 11. Transactions with Related Parties for additional discussion. Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 (in thousands, except weighted average term) Lease income (1) $ 2,494 $ 2,169 $ 4,980 $ 4,354 Weighted average remaining lease term in years 3.50 (1) Lease income presented above includes lease income from related parties. Refer to Note 11. 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 June 30, 2022 and 2021, and $3.2 million and $2.4 million for the six months ended June 30, 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 June 30, 2022 (in thousands): 2022 $ 4,912 2023 2,659 2024 2,663 2025 2,656 2026 2,430 Total $ 15,320

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 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: June 30, 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 (83,414) (77,115) Other (70) (65) Total accumulated amortization (83,484) (77,180) Total intangible assets, net $ 42,582 $ 48,886 Amortization expense associated with intangible assets totaled $3.2 million for the three months ended June 30, 2022 and 2021, and $6.3 million for the six months ended June 30, 2022 and 2021.

DEBT

DEBT	6 Months Ended
	Jun. 30, 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, and as amended as described below, 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, with a syndicate of lenders. The amendment 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 matures on November 2, 2023. Our Credit Agreement 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 includes financial covenants. Our Credit Agreement and any issuances of letters of credit are available for working capital, capital expenditures, general partnership purposes and continue the indebtedness outstanding under the Previous Credit Agreement. The Credit Agreement includes an aggregate $20 million sublimit for standby letters of credit and a $20 million sublimit for swingline loans. Obligations under the Credit Agreement are guaranteed by our restricted subsidiaries (as such term is defined therein) and are secured by a first priority lien on our assets and those of our restricted subsidiaries, other than certain excluded assets. In addition, prior to our acquisition, the Hardisty South entities had a Construction Loan Agreement and a corresponding Promissory Note, referred to collectively as the CLA, with BOKF, NA, dba Bank of Oklahoma which was originally established in September 2018. At December 31, 2021, the amended CLA had a maximum principal amount of $16.1 million and an interest rate of 3.25%. In March 2022, the agreement was amended to allow a related party subsidiary of our Sponsor, USD North America LP, to assume the outstanding obligations of the Hardisty South entities to BOK by becoming a co-borrower. As a result, the debt was transferred by the Hardisty South entities to USD North America LP in March 2022. Our long-term debt balances included the following components as of the specified dates: June 30, 2022 December 31, 2021 (in thousands) Construction loan agreement - Bank of Oklahoma $ — $ 5,701 Credit Agreement $ 232,000 $ 168,000 Less: Deferred financing costs, net (1,452) (2,080) Less: Long-term debt, current portion — (4,251) Total long-term debt, net $ 230,548 $ 167,370 We determined the capacity available to us under the terms of our Credit Agreement was as follows as of the specified dates: June 30, 2022 December 31, 2021 (in millions) Aggregate borrowing capacity under Credit Agreement $ 275.0 $ 275.0 Less: Amounts outstanding under the Credit Agreement 232.0 168.0 Available under the Credit Agreement based on capacity $ 43.0 $ 107.0 Available under the Credit Agreement based on covenants (1) $ 43.0 $ 80.0 (1) Pursuant to the terms of our Credit Agreement our borrowing capacity is limited to 4.5 times (5.0 times for the two quarters following a material acquisition) our trailing 12-month consolidated EBITDA, which equates to $63.6 million and $80.0 million of borrowing capacity available based on our covenants at June 30, 2022 and December 31, 2021, respectively. Our acquisition of Hardisty South, which was completed in April 2022, is treated as a material acquisition under the terms of our Credit Agreement. As a result, our borrowing capacity will be limited to 5.0 times our 12-month trailing consolidated EBITDA through December 31, 2022. However, at June 30, 2022, our available borrowings are limited by the capacity available under our Credit Agreement of $43.0 million, which is reflected in the table above. The weighted average interest rate on our outstanding indebtedness was 3.31% and 2.39% at June 30, 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 paid 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. At June 30, 2022, we were in compliance with the covenants set forth in our Credit Agreement. Interest expense associated with our outstanding indebtedness was as follows for the specified periods: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 (in thousands) Interest expense on the Credit Agreement $ 1,825 $ 1,513 $ 2,971 $ 3,197 Amortization of deferred financing costs 272 232 628 464 Total interest expense $ 2,097 $ 1,745 $ 3,599 $ 3,661

COLLABORATIVE ARRANGEMENT

COLLABORATIVE ARRANGEMENT	6 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
COLLABORATIVE ARRANGEMENT	COLLABORATIVE ARRANGEMENTWe entered into a facilities connection agreement in 2014 with Gibson under which Gibson developed, constructed and operates a pipeline and related facilities connected to our Hardisty Terminal. Gibson’s storage terminal is the exclusive means by which our Hardisty Terminal receives crude oil. Subject to certain limited exceptions regarding manifest train facilities, our Hardisty Terminal is the exclusive means by which crude oil from Gibson’s Hardisty storage terminal may be transported by rail. We remit pipeline fees to Gibson for the transportation of crude oil to our Hardisty Terminal based on a predetermined formula. Pursuant to our arrangement with Gibson, we incurred pipeline fees of $8.4 million and $26.6 million for the three months ended June 30, 2022 and 2021, respectively, and $16.9 million and $37.6 million for the six months ended June 30, 2022 and 2021, respectively, which are presented as “ Pipeline fees ” in our consolidated statements of operations.

TRANSACTIONS WITH RELATED PARTI

TRANSACTIONS WITH RELATED PARTIES	6 Months Ended
	Jun. 30, 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 June 30, 2022, owns 17,308,226 of our common units representing a 51.9% limited partner interest in us. As of June 30, 2022, a value of up to $10.0 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, pursuant to our partnership agreement, 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 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 June 30, 2022 and 2021 was $2.6 million and $1.6 million, respectively, and for the six months ended June 30, 2022 and 2021 was $4.6 million and $3.3 million, respectively, which amounts are included in “ Selling, general and administrative — related part y” in our consolidated statements of operations. We had a payable balance of $0.5 million and $1.4 million with respect to these costs at June 30, 2022 and December 31, 2021, respectively, included in “ Accounts payable and accrued expenses — related party ” in our consolidated balance sheets. USD Services Agreement Prior to our acquisition of the Hardisty South entities, USD and the Hardisty South entities entered into a services agreement for the provision of services related to the management and operation of transloading assets. Services provided consisted of financial and administrative, information technology, legal, management, human resources, and tax, among other services. The Hardisty South entities incurred $3.2 million pursuant to the agreement for the six months ended June 30, 2022 and $37.8 million and $45.9 million of expense for the three and six months ended June 30, 2021, respectively, and these amounts are included in “ Selling, general, and administrative - related party” in our consolidated statements of operations. There was no associated expense for the three months ended June 30, 2022 related to the agreement. Upon our acquisition of the Hardisty South entities effective April 1, 2022, this services agreement was cancelled and a similar agreement was established with us. 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. 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. We completed the transaction on April 6, 2022 with an effective date of April 1, 2022. Refer to Note 2. Hardisty South Terminal Acquisition for more information. 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 June 30, Six Months Ended June 30, 2022 2021 2022 2021 (in thousands) Terminalling services — related party $ 662 $ 1,111 $ 1,317 $ 2,214 Fleet leases — related party 913 983 1,825 1,967 Fleet services — related party 299 228 598 455 $ 1,874 $ 2,322 $ 3,740 $ 4,636 We had the following amounts outstanding with USD and affiliates on our consolidated balance sheets as presented below in the following table for the indicated periods: June 30, 2022 December 31, 2021 (in thousands) Accounts receivable — related party $ 334 $ 2,051 Accounts payable and accrued expenses — related party (1) $ 46 $ 12,707 Other current liabilities — related party (2) $ 32 $ 64 (1) Does not include amounts payable to related parties associated with the Omnibus Agreement, as discussed above. In addition, the recasted balance at December 31, 2021, includes $12.6 million of payables to related parties attributable to the Hardisty South entities prior to our acquisition. (2) 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 April 21, 2022 May 4, 2022 May 13, 2022 $ 1,484 $ —

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 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	6 Months Ended
	Jun. 30, 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 June 30, 2022 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 31,704 $ — $ — $ 31,704 Terminalling services — related party 662 — — 662 Fleet leases — related party — 913 — 913 Fleet services — — — — Fleet services — related party — 299 — 299 Freight and other reimbursables 163 — — 163 Total revenues 32,529 1,212 — 33,741 Operating costs Subcontracted rail services 3,604 — — 3,604 Pipeline fees 8,389 — — 8,389 Freight and other reimbursables 163 — — 163 Operating and maintenance 2,245 972 — 3,217 Selling, general and administrative 1,650 33 5,712 7,395 Depreciation and amortization 5,765 — — 5,765 Total operating costs 21,816 1,005 5,712 28,533 Operating income (loss) 10,713 207 (5,712) 5,208 Interest expense 1 — 2,096 2,097 Gain associated with derivative instruments — — (812) (812) Foreign currency transaction loss 41 1 101 143 Other income, net (1) (2) (1) (4) Benefit from income taxes (5) (16) — (21) Net income (loss) $ 10,677 $ 224 $ (7,096) $ 3,805 Three Months Ended June 30, 2021 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 88,981 $ — $ — $ 88,981 Terminalling services — related party 1,111 — — 1,111 Fleet leases — related party — 983 — 983 Fleet services — — — — Fleet services — related party — 228 — 228 Freight and other reimbursables 179 31 — 210 Freight and other reimbursables — related party — — — — Total revenues 90,271 1,242 — 91,513 Operating costs Subcontracted rail services 4,704 — — 4,704 Pipeline fees 26,625 — — 26,625 Freight and other reimbursables 179 31 — 210 Operating and maintenance 1,843 993 — 2,836 Selling, general and administrative 39,234 73 2,908 42,215 Depreciation and amortization 5,773 — — 5,773 Total operating costs 78,358 1,097 2,908 82,363 Operating income (loss) 11,913 145 (2,908) 9,150 Interest expense 154 — 1,591 1,745 Loss associated with derivative instruments — — 718 718 Foreign currency transaction loss (gain) (423) 1 (99) (521) Other expense (income), net 4 — (1) 3 Provision from income taxes 298 21 — 319 Net income (loss) $ 11,880 $ 123 $ (5,117) $ 6,886 Six Months Ended June 30, 2022 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 65,527 $ — $ — $ 65,527 Terminalling services — related party 1,317 — — 1,317 Fleet leases — related party — 1,825 — 1,825 Fleet services — — — — Fleet services — related party — 598 — 598 Freight and other reimbursables 260 — — 260 Total revenues 67,104 2,423 — 69,527 Operating costs Subcontracted rail services 7,595 — — 7,595 Pipeline fees 16,890 — — 16,890 Freight and other reimbursables 260 — — 260 Operating and maintenance 4,869 1,965 — 6,834 Selling, general and administrative 6,437 90 9,614 16,141 Depreciation and amortization 11,604 — — 11,604 Total operating costs 47,655 2,055 9,614 59,324 Operating income (loss) 19,449 368 (9,614) 10,203 Interest expense 118 — 3,481 3,599 Gain associated with derivative instruments — — (6,896) (6,896) Foreign currency transaction loss 1,739 1 50 1,790 Other income, net (24) (2) (1) (27) Provision for income taxes 411 48 — 459 Net income $ 17,205 $ 321 $ (6,248) $ 11,278 Total assets $ 219,658 $ 2,549 $ 11,615 $ 233,822 Six Months Ended June 30, 2021 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 130,112 $ — $ — $ 130,112 Terminalling services — related party 2,214 — — 2,214 Fleet leases — related party — 1,967 — 1,967 Fleet services — 24 — 24 Fleet services — related party — 455 — 455 Freight and other reimbursables 305 63 — 368 Total revenues 132,631 2,509 — 135,140 Operating costs Subcontracted rail services 8,878 — — 8,878 Pipeline fees 37,566 — — 37,566 Freight and other reimbursables 305 63 — 368 Operating and maintenance 3,992 1,991 — 5,983 Selling, general and administrative 48,653 165 6,530 55,348 Depreciation and amortization 11,509 — — 11,509 Total operating costs 110,903 2,219 6,530 119,652 Operating income (loss) 21,728 290 (6,530) 15,488 Interest expense 335 — 3,326 3,661 Gain associated with derivative instruments — — (2,358) (2,358) Foreign currency transaction loss (gain) (497) 1 (293) (789) Other income, net (15) — (1) (16) Provision for income taxes 532 48 — 580 Net income (loss) $ 21,373 $ 241 $ (7,204) $ 14,410 Total assets $ 250,713 $ 6,325 $ 798 $ 257,836 Segment Adjusted EBITDA The following tables present the computation of Segment Adjusted EBITDA, which is a measure determined in accordance with GAAP, for each of our segments for the periods indicated: Three Months Ended June 30, Six Months Ended June 30, Terminalling Services Segment 2022 2021 2022 2021 (in thousands) Net income $ 10,677 $ 11,880 $ 17,205 $ 21,373 Interest expense (income), net (1) (1) 154 115 334 Depreciation and amortization 5,765 5,773 11,604 11,509 Provision for (benefit from) income taxes (5) 298 411 532 Foreign currency transaction loss (gain) (2) 41 (423) 1,739 (497) Loss associated with disposal of assets 3 5 3 5 Non-cash deferred amounts (3) (329) 525 (1,886) 2,198 Segment Adjusted EBITDA attributable to Hardisty South entities prior to acquisition (4) — (252) (258) (714) Segment Adjusted EBITDA $ 16,151 $ 17,960 $ 28,933 $ 34,740 (1) Represents interest expense associated with the construction loan agreement that existed prior to our acquisition of the Hardisty South Terminal entities and interest income associated with our Terminalling Services segment that is included in “ Other expense (income), net ” in our consolidated statements of operations. (2) Represents foreign exchange transaction amounts associated with activities between our U.S. and Canadian subsidiaries. (3) Represents the change in non-cash contract assets and liabilities associated with revenue recognized at blended rates based on tiered rate structures in certain of our customer contracts and deferred revenue associated with deficiency credits that are expected to be used in the future prior to their expiration. Amounts presented are net of the corresponding prepaid Gibson pipeline fee that will be recognized as expense concurrently with the recognition of revenue. (4) Segment adjusted EBITDA attributable to the Hardisty South entities for the three months ended March 31, 2022 and the three and six months ended June 30, 2021 was excluded from the Terminalling Services Segment Adjusted EBITDA, as these amounts were generated by the Hardisty South entities prior to the Partnership’s acquisition. Three Months Ended June 30, Six Months Ended June 30, Fleet Services Segment 2022 2021 2022 2021 (in thousands) Net income $ 224 $ 123 $ 321 $ 241 Provision for (benefit from) income taxes (16) 21 48 48 Interest income (1) (2) — (2) — Foreign currency transaction loss (2) 1 1 1 1 Segment Adjusted EBITDA $ 207 $ 145 $ 368 $ 290 (1) Represents interest income associated with our Fleet Services segment that is included in “ Other expense (income), net ” in our consolidated statements of operations. (2) Represents foreign exchange transaction amounts associated with activities between our U.S. and Canadian subsidiaries.

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	6 Months Ended
	Jun. 30, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	DERIVATIVE FINANCIAL INSTRUMENTSOur net income, or loss, and cash flows are subject to fluctuations resulting from changes in interest rates on our variable rate debt obligations and from changes in foreign currency exchange rates, particularly with respect to the U.S. dollar and the Canadian dollar. 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 was a five-year contract with a $150 million notional value that fixed our one-month LIBOR to 0.84% for the notional value of the swap agreement instead of the variable rate that we pay under our Credit Agreement. The swap settled monthly through the termination date, as discussed below. As a result of our acquisition of the Hardisty South Terminal and the associated additional borrowings under our Credit Agreement that occurred to finance the acquisition, on April 11, 2022, we terminated our existing interest rate swap discussed above and simultaneously entered into a new interest rate swap that was made effective as of April 19, 2022. In lieu of settling the asset value of the existing interest rate swap agreement of $9.2 million that existed at the time the agreement was terminated, the value of the asset was rolled into the new fixed interest rate swap to reduce the interest rate. The new interest rate swap is a five-year contract with a $175 million notional value that fixes the secured overnight financing rate, or SOFR, to 1.57% for the notional value of the swap agreement instead of the variable rate that we pay under our Credit Agreement. The swap settles monthly through the termination date in March 2027. Subsequent to June 30, 2022, we settled the interest rate swap discussed above for cash proceeds and simultaneously entered into a new interest rate swap agreement. Refer to Note. 18 Subsequent Events for more information. Derivative Positions We record all of our derivative financial instruments at their fair values in the line items specified below within our consolidated balance sheets, the amounts of which were as follows at the dates indicated: June 30, 2022 December 31, 2021 (in thousands) Other current assets $ 2,331 $ — Other non-current assets 6,585 1,995 Other current liabilities — (583) $ 8,916 $ 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 June 30, Six Months Ended June 30, 2022 2021 2022 2021 (in thousands) Loss (gain) associated with derivative instruments $ (812) $ 718 $ (6,896) $ (2,358) We determine the fair value of our derivative financial instruments using third party pricing information that is derived from observable market inputs, which we classify as level 2 with respect to the fair value hierarchy. The following table presents summarized information about the fair values of our outstanding interest rate contracts for the periods indicated: June 30, 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 % $ — $ 1,412 Swap maturing March 2027 $ 175,000,000 1.57 % $ 8,916 $ —

PARTNERS' CAPITAL

PARTNERS' CAPITAL	6 Months Ended
	Jun. 30, 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. Effective April 1, 2022 our sponsor’s general partner interest in us was exchanged for a non-economic general partner interest in us. We issued 5,751,136 common units to our sponsor in connection with our acquisition of the Hardisty South Terminal. Refer to Note 2. Hardisty South Terminal Acquisition for more information. 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 545,614 vested during the first six months in 2022, of which 359,417 were converted into our common units after 186,197 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 16. Unit Based Compensation . The board of directors of our general partner has adopted a cash distribution policy pursuant to which we intend to distribute at least the minimum quarterly distribution of $0.2875 per unit ($1.15 per unit on an annualized basis) on all of our units to the extent we have sufficient available cash after the establishment of cash reserves and the payment of our expenses, including payments to our general partner and its affiliates. The board of directors of our general partner may change our distribution policy at any time and from time to time. Our partnership agreement does not require us to pay cash distributions on a quarterly or other basis. The amount of distributions we pay under our cash distribution policy and the decision to make any distribution are determined by our general partner. For the quarter ended June 30, 2022, the board of directors of our general partner determined that we had sufficient available cash after the establishment of cash reserves and the payment of our expenses to distribute $0.1235 per unit on all of our units.

UNIT BASED COMPENSATION

UNIT BASED COMPENSATION	6 Months Ended
	Jun. 30, 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 625,732 and 669,043 Phantom Units, respectively, to directors and employees of our general partner and its affiliates under our A/R LTIP. At June 30, 2022, we had 142,997 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 39,408 536,729 $ 5.85 Vested (26,272) (519,342) $ 9.01 Forfeited — (941) $ 5.37 Phantom Unit awards at June 30, 2022 39,408 1,333,939 $ 6.91 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 — (8,974) $ 8.26 Phantom Unit awards at June 30, 2021 40,065 1,371,553 $ 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 June 30, 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 June 30, 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 June 30, 2022 and 2021, we recognized $1.3 million and $1.4 million, respectively, and for the six months ended June 30, 2022 and 2021, we recognized $2.5 million and $2.9 million, respectively, of compensation expense associated with outstanding Phantom Units. As of June 30, 2022, we have unrecognized compensation expense associated with our outstanding Phantom Units totaling $8.3 million, which we expect to recognize over a weighted average period of 2.43 years. We have elected to account for actual forfeitures as they occur rather than using an estimated forfeiture rate to determine the number of awards we expect to vest. We made payments to holders of the Phantom Units pursuant to the associated DERs we granted to them under the Award Agreements as follows: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 (in thousands) Equity-classified Phantom Units (1) $ 167 $ 161 $ 330 $ 313 Liability-classified Phantom Units 14 13 23 21 Total $ 181 $ 174 $ 353 $ 334

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	6 Months Ended
	Jun. 30, 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: Six Months Ended June 30, 2022 2021 (in thousands) Cash paid for income taxes, net (1) $ 680 $ 699 Cash paid for interest $ 2,360 $ 3,294 Cash paid for operating leases $ 3,576 $ 2,983 (1) Includes the net effect of tax refunds of $84 thousand received in the second quarter of 2022 associated with carrying back U.S. net operating losses incurred during 2020 and prior periods allowed for by the provisions of the CARES Act. Non-cash Investing Activities For the six months ended June 30, 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: Six months ended June 30, 2022 2021 (in thousands) Property and equipment financed through accounts payable and accrued expenses $ (1,941) $ (363) We recorded $0.7 million of right-of-use lease assets and the associated liabilities on our consolidated balance sheet as of June 30, 2022 and 2021, representing non-cash activities resulting from either new or extended lease agreements. See Note 7. Leases for further discussion. Non-cash contribution to Hardisty South Entities

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Distribution to Partners On July 20, 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 June 30, 2022. The distribution will be paid on August 12, 2022, to unitholders of record at the close of business on August 3, 2022. The distribution will include payment of $2.0 million to our public common unitholders and $2.1 million to USDG as a holder of our common units. Derivative Financial Instrument Settlement On July 27, 2022, we terminated and settled our existing interest rate swap for cash proceeds of $7.7 million. We plan to use the proceeds from this settlement to pay down outstanding debt on the Credit Agreement. We simultaneously entered into a new interest rate swap that was made effective as of August 17, 2022. The new interest rate swap is a five

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation Our accompanying unaudited interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States, or GAAP, for interim consolidated financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all the information and disclosures required by GAAP for complete consolidated financial statements. Our unaudited interim consolidated financial statements and related notes have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal acquisition because the acquisition represented a business combination between entities under common control. We recorded the assets and liabilities acquired in the acquisition at their historical carrying amounts. In the opinion of our management, our unaudited interim consolidated financial statements contain all adjustments, consisting only of normal recurring adjustments, which our management considers necessary to present fairly our financial position as of June 30, 2022 and December 31, 2021, our results of operations for the three and six months ended June 30, 2022 and 2021, and our cash flows for the six months ended June 30, 2022 and 2021. Our results of operations for the three and six months ended June 30, 2022 and 2021 should not be taken as indicative of
Foreign Currency Translation	Foreign Currency Translation We conduct a substantial portion of our operations in Canada, which we account for in the local currency, the Canadian dollar. We translate most Canadian dollar denominated balance sheet accounts into our reporting currency, the U.S. dollar, at the end of period exchange rate, while most accounts in our statement of operations accounts are translated into our reporting currency based on the average exchange rate for each monthly period. Fluctuations in the exchange rates between the Canadian dollar and the U.S. dollar can create variability in the amounts we translate and report in U.S. dollars. 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.

HARDISTY SOUTH TERMINAL ACQUI_2

HARDISTY SOUTH TERMINAL ACQUISITION (Tables)	6 Months Ended
	Jun. 30, 2022
Business Combination and Asset Acquisition [Abstract]
Schedule of Error Corrections and Prior Period Adjustments	The following tables show the adjustments and resulting balance for each affected line item in our consolidated statements of operations for the periods indicated: Three Months Ended June 30, 2021 USD Partners LP (1) Hardisty South Acquisition Eliminations (2) Consolidated Results (in thousands) Revenues Terminalling services $ 30,992 $ 57,989 $ — $ 88,981 Terminalling services — related party 1,111 2,101 (2,101) 1,111 Fleet leases — related party 983 — — 983 Fleet services — — — — Fleet services — related party 228 — — 228 Freight and other reimbursables 207 3 — 210 Total revenues 33,521 60,093 (2,101) 91,513 Operating costs Subcontracted rail services 3,523 1,181 — 4,704 Pipeline fees 6,398 20,227 — 26,625 Freight and other reimbursables 207 3 — 210 Operating and maintenance 2,602 234 — 2,836 Operating and maintenance — related party 2,101 — (2,101) — Selling, general and administrative 2,411 282 — 2,693 Selling, general and administrative — related party 1,625 37,897 39,522 Depreciation and amortization 5,500 273 — 5,773 Total operating costs 24,367 60,097 (2,101) 82,363 Operating income 9,154 (4) — 9,150 Interest expense 1,591 154 — 1,745 Loss associated with derivative instruments 718 — — 718 Foreign currency transaction gain (41) (480) — (521) Other expense (income), net 4 (1) — 3 Income before income taxes 6,882 323 — 7,205 Provision for income taxes 166 153 — 319 Net income $ 6,716 $ 170 $ — $ 6,886 (1) As previously reported in our Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2021. (2) Represents business transactions between USDP and Hardisty South, whereby Hardisty South provided terminalling services for a third-party customer of USDP for contracted capacity that exceeded the transloading capacity that was available. Six Months Ended June 30, 2021 USD Partners LP (1) Hardisty South Acquisition Eliminations (2) Consolidated Results (in thousands) Revenues Terminalling services $ 59,097 $ 71,015 $ — $ 130,112 Terminalling services — related party 2,214 4,191 (4,191) 2,214 Fleet leases — related party 1,967 — — 1,967 Fleet services 24 — — 24 Fleet services — related party 455 — — 455 Freight and other reimbursables 363 5 — 368 Total revenues 64,120 75,211 (4,191) 135,140 Operating costs Subcontracted rail services 6,664 2,214 — 8,878 Pipeline fees 12,444 25,122 — 37,566 Freight and other reimbursables 363 5 — 368 Operating and maintenance 5,434 549 — 5,983 Operating and maintenance — related party 4,191 — (4,191) — Selling, general and administrative 5,467 511 — 5,978 Selling, general and administrative — related party 3,302 46,068 49,370 Depreciation and amortization 10,971 538 — 11,509 Total operating costs 48,836 75,007 (4,191) 119,652 Operating income 15,284 204 — 15,488 Interest expense 3,326 335 — 3,661 Gain associated with derivative instruments (2,358) — — (2,358) Foreign currency transaction gain (102) (687) — (789) Other income, net (16) — — (16) Income before income taxes 14,434 556 — 14,990 Provision for income taxes 390 190 — 580 Net income $ 14,044 $ 366 $ — $ 14,410 (1) As previously reported in our Quarterly Report on Form 10-Q for the six months ended June 30, 2021. (2) Represents business transactions between USDP and Hardisty South, whereby Hardisty South provided terminalling services for a third-party customer of USDP for contracted capacity that exceeded the transloading capacity that was available.

NET INCOME PER LIMITED PARTNE_2

NET INCOME PER LIMITED PARTNER INTEREST (Tables)	6 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	We determined basic and diluted net income per limited partner unit as set forth in the following tables: For the Three Months Ended June 30, 2022 Common General Total (in thousands, except per unit amounts) Net income attributable to limited partner interests in USD Partners LP $ 3,805 $ — $ 3,805 Less: Distributable earnings (1) 4,292 — 4,292 Distributions in excess of earnings $ (487) $ — $ (487) Weighted average units outstanding (2) 33,378 — 33,378 Distributable earnings per unit (3) $ 0.13 Overdistributed earnings per unit (4) (0.01) Net income per limited partner unit (basic and diluted) (5) $ 0.12 (1) Represents the distributions payable for the period based upon the quarterly distribution amounts of $0.1235 per unit or $0.494 per unit on an annualized basis. Amounts presented for each class of units include a proportionate amount of the $170 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. (2) Represents the weighted average units outstanding for the period. (3) Represents the total distributable earnings divided by the weighted average number of units outstanding for the period. (4) Represents the distributions in excess of earnings divided by the weighted average number of units outstanding. (5) Our computation of net income per limited partner unit excludes the effects of 1,373,347 equity-classified phantom unit awards outstanding as they were anti-dilutive for the period presented. . For the Three Months Ended June 30, 2021 Common General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 6,605 $ 281 $ 6,886 Less: Distributable earnings (2) 3,319 56 3,375 Excess net income $ 3,286 $ 225 $ 3,511 Weighted average units outstanding (3) 27,224 461 27,685 Distributable earnings per unit (4) $ 0.12 Underdistributed earnings per unit (5) 0.12 Net income per limited partner unit (basic and diluted) (6) $ 0.24 (1) Represents net income allocated to each class of units based on the actual ownership of the Partnership during the period. There were no amounts attributed to the general partner for its incentive distribution rights. (2) Represents the distributions paid for the period based upon the quarterly distribution amount of $0.116 per unit or $0.464 per unit on an annualized basis. Amounts presented for each class of units include a proportionate amount of the $164 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 available cash as set forth in our partnership agreement. (6) Our computation of net income per limited partner unit excludes the effects of 1,411,618 equity-classified phantom unit awards outstanding as they were anti-dilutive for the period presented. For the Six Months Ended June 30, 2022 Common General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 12,647 $ (1,369) $ 11,278 Less: Distributable earnings (2) 7,925 3 7,928 Excess net income (distributions) $ 4,722 $ (1,372) $ 3,350 Weighted average units outstanding (3) 30,426 229 30,655 Distributable earnings per unit (4) $ 0.26 Underdistributed earnings per unit (5) 0.16 Net income per limited partner unit (basic and diluted) (6) $ 0.42 (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 paid of $0.1235 per unit for the three months ended March 31, 2022 and the per unit distributable of $0.1235 per unit for the three months ended June 30, 2022. Amounts presented for each class of units include a proportionate amount of the $167 thousand distributed and $170 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 1,373,347 equity-classified phantom unit awards outstanding as they were anti-dilutive for the period presented. For the Six Months Ended June 30, 2021 Common General Total (in thousands, except per unit amounts) Net income attributable to general and limited partner interests in USD Partners LP (1) $ 13,809 $ 601 $ 14,410 Less: Distributable earnings (2) 6,567 112 6,679 Excess net income $ 7,242 $ 489 $ 7,731 Weighted average units outstanding (3) 27,128 461 27,589 Distributable earnings per unit (4) $ 0.24 Underdistributed earnings per unit (5) 0.27 Net income per limited partner unit (basic and diluted) (6) $ 0.51 (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 paid of $0.1135 per unit for the three months ended March 31, 2021 and $0.116 per unit distributed for the three months ended June 30, 2021. Amounts presented for each class of units include a proportionate amount of the $325 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 1,411,618 equity-classified phantom unit awards outstanding as they were anti-dilutive for the period presented.

REVENUES (Tables)

REVENUES (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2022 U.S. Canada Total (in thousands) Third party $ 5,971 $ 25,896 $ 31,867 Related party $ 1,874 $ — $ 1,874 Three Months Ended June 30, 2021 U.S. Canada Total (in thousands) Third party $ 9,854 $ 79,337 $ 89,191 Related party $ 2,322 $ — $ 2,322 Six Months Ended June 30, 2022 U.S. Canada Total (in thousands) Third party $ 13,307 $ 52,480 $ 65,787 Related party $ 3,740 $ — $ 3,740 Six Months Ended June 30, 2021 U.S. Canada Total (in thousands) Third party $ 17,492 $ 113,012 $ 130,504 Related party $ 4,636 $ — $ 4,636
Schedule of Remaining Performance Obligations	The transaction price allocated to the remaining performance obligations associated with our Terminal and Fleet services agreements as of June 30, 2022 are as follows for the periods indicated: Six months ending December 31, 2022 2023 2024 2025 2026 Thereafter Total (in thousands) Terminalling Services (1) (2) $ 37,419 $ 56,009 $ 24,563 $ 23,345 23,345 $ 89,609 $ 254,290 Fleet Services 598 — — — — — 598 Total $ 38,017 $ 56,009 $ 24,563 $ 23,345 $ 23,345 $ 89,609 $ 254,888 (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 0.7865 U.S. dollars for each Canadian dollar at June 30, 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 six months ended June 30, 2022: December 31, 2021 Cash Additions for Customer Prepayments Balance Sheet Reclassification Revenue Recognized June 30, 2022 (in thousands) Deferred revenue (1) $ 7,575 $ 2,697 $ — $ (7,575) $ 2,697 Other current liabilities (2) $ 6,755 $ — $ 4,960 $ (1,973) $ 9,742 Other non-current liabilities (2) $ 9,482 $ 718 $ (4,960) $ — $ 5,240 (1) Includes deferred revenue of $0.1 million and $1.4 million at June 30, 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 decreased by $101 thousand and “Other non-current liabilities” presented has been decreased by $142 thousand due to the impact of the change in the end of period exchange rate between June 30, 2022 and December 31, 2021.

RESTRICTED CASH (Tables)

RESTRICTED CASH (Tables)	6 Months Ended
	Jun. 30, 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: June 30, 2022 2021 (in thousands) Cash and cash equivalents $ 4,333 $ 8,350 Restricted Cash 3,947 7,687 Total cash, cash equivalents and restricted cash $ 8,280 $ 16,037
Schedule of Cash and Cash Equivalents	The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within our consolidated balance sheets to the amounts shown in our consolidated statements of cash flows for the specified periods: June 30, 2022 2021 (in thousands) Cash and cash equivalents $ 4,333 $ 8,350 Restricted Cash 3,947 7,687 Total cash, cash equivalents and restricted cash $ 8,280 $ 16,037

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 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: June 30, 2022 December 31, 2021 Estimated (in thousands) Land $ 10,254 $ 10,298 N/A Trackage and facilities 145,609 147,810 10-30 Pipeline 32,735 32,735 20-30 Equipment 26,132 27,014 3-20 Furniture 87 89 5-10 Total property and equipment 214,817 217,946 Accumulated depreciation (65,737) (60,953) Construction in progress (1) 809 861 Property and equipment, net $ 149,889 $ 157,854

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2022
Leases [Abstract]
Summary of Lease Cost	We have noncancellable operating leases for railcars, buildings, storage tanks, offices, railroad tracks, and land. Six Months Ended June 30, 2022 Weighted-average discount rate 5.3 % Weighted average remaining lease term in years 2.66 Our total lease cost consisted of the following items for the dates indicated: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 (in thousands) Operating lease cost $ 1,390 $ 1,508 $ 2,905 $ 2,987 Short term lease cost 130 48 161 92 Variable lease cost 13 9 31 27 Sublease income (1,281) (1,348) (2,562) (2,696) Total $ 252 $ 217 $ 535 $ 410
Future Minimum Rental Commitments Under Noncancelable Operating Leases	The maturity analysis below presents the undiscounted cash payments we expect to make each period for property that we lease from others under noncancellable operating leases as of June 30, 2022 (in thousands): 2022 $ 2,735 2023 147 2024 115 2025 114 2026 117 Thereafter 505 Total lease payments $ 3,733 Less: imputed interest (268) Present value of lease liabilities $ 3,465
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 11. Transactions with Related Parties for additional discussion. Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 (in thousands, except weighted average term) Lease income (1) $ 2,494 $ 2,169 $ 4,980 $ 4,354 Weighted average remaining lease term in years 3.50 (1) Lease income presented above includes lease income from related parties. Refer to Note 11. 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 June 30, 2022 and 2021, and $3.2 million and $2.4 million for the six months ended June 30, 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 June 30, 2022 (in thousands): 2022 $ 4,912 2023 2,659 2024 2,663 2025 2,656 2026 2,430 Total $ 15,320

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 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: June 30, 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 (83,414) (77,115) Other (70) (65) Total accumulated amortization (83,484) (77,180) Total intangible assets, net $ 42,582 $ 48,886

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
Schedule of Long-Term Debt	Our long-term debt balances included the following components as of the specified dates: June 30, 2022 December 31, 2021 (in thousands) Construction loan agreement - Bank of Oklahoma $ — $ 5,701 Credit Agreement $ 232,000 $ 168,000 Less: Deferred financing costs, net (1,452) (2,080) Less: Long-term debt, current portion — (4,251) Total long-term debt, net $ 230,548 $ 167,370
Schedule of Line of Credit Facilities	We determined the capacity available to us under the terms of our Credit Agreement was as follows as of the specified dates: June 30, 2022 December 31, 2021 (in millions) Aggregate borrowing capacity under Credit Agreement $ 275.0 $ 275.0 Less: Amounts outstanding under the Credit Agreement 232.0 168.0 Available under the Credit Agreement based on capacity $ 43.0 $ 107.0 Available under the Credit Agreement based on covenants (1) $ 43.0 $ 80.0 (1) Pursuant to the terms of our Credit Agreement our borrowing capacity is limited to 4.5 times (5.0 times for the two quarters following a material acquisition) our trailing 12-month consolidated EBITDA, which equates to $63.6 million and $80.0 million of borrowing capacity available based on our covenants at June 30, 2022 and December 31, 2021, respectively. Our acquisition of Hardisty South, which was completed in April 2022, is treated as a material acquisition under the terms of our Credit Agreement. As a result, our borrowing capacity will be limited to 5.0 times our 12-month trailing consolidated EBITDA through December 31, 2022. However, at June 30, 2022, our available borrowings are limited by the capacity available under our Credit Agreement of $43.0 million, which is reflected in the table above.
Schedule of Interest Expense, Net	Interest expense associated with our outstanding indebtedness was as follows for the specified periods: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 (in thousands) Interest expense on the Credit Agreement $ 1,825 $ 1,513 $ 2,971 $ 3,197 Amortization of deferred financing costs 272 232 628 464 Total interest expense $ 2,097 $ 1,745 $ 3,599 $ 3,661

TRANSACTIONS WITH RELATED PAR_2

TRANSACTIONS WITH RELATED PARTIES (Tables)	6 Months Ended
	Jun. 30, 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 June 30, Six Months Ended June 30, 2022 2021 2022 2021 (in thousands) Terminalling services — related party $ 662 $ 1,111 $ 1,317 $ 2,214 Fleet leases — related party 913 983 1,825 1,967 Fleet services — related party 299 228 598 455 $ 1,874 $ 2,322 $ 3,740 $ 4,636 We had the following amounts outstanding with USD and affiliates on our consolidated balance sheets as presented below in the following table for the indicated periods: June 30, 2022 December 31, 2021 (in thousands) Accounts receivable — related party $ 334 $ 2,051 Accounts payable and accrued expenses — related party (1) $ 46 $ 12,707 Other current liabilities — related party (2) $ 32 $ 64 (1) Does not include amounts payable to related parties associated with the Omnibus Agreement, as discussed above. In addition, the recasted balance at December 31, 2021, includes $12.6 million of payables to related parties attributable to the Hardisty South entities prior to our acquisition.
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 April 21, 2022 May 4, 2022 May 13, 2022 $ 1,484 $ —

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	6 Months Ended
	Jun. 30, 2022
Segment Reporting [Abstract]
Summary of Reportable Segment Data For Continuing Operations	Three Months Ended June 30, 2022 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 31,704 $ — $ — $ 31,704 Terminalling services — related party 662 — — 662 Fleet leases — related party — 913 — 913 Fleet services — — — — Fleet services — related party — 299 — 299 Freight and other reimbursables 163 — — 163 Total revenues 32,529 1,212 — 33,741 Operating costs Subcontracted rail services 3,604 — — 3,604 Pipeline fees 8,389 — — 8,389 Freight and other reimbursables 163 — — 163 Operating and maintenance 2,245 972 — 3,217 Selling, general and administrative 1,650 33 5,712 7,395 Depreciation and amortization 5,765 — — 5,765 Total operating costs 21,816 1,005 5,712 28,533 Operating income (loss) 10,713 207 (5,712) 5,208 Interest expense 1 — 2,096 2,097 Gain associated with derivative instruments — — (812) (812) Foreign currency transaction loss 41 1 101 143 Other income, net (1) (2) (1) (4) Benefit from income taxes (5) (16) — (21) Net income (loss) $ 10,677 $ 224 $ (7,096) $ 3,805 Three Months Ended June 30, 2021 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 88,981 $ — $ — $ 88,981 Terminalling services — related party 1,111 — — 1,111 Fleet leases — related party — 983 — 983 Fleet services — — — — Fleet services — related party — 228 — 228 Freight and other reimbursables 179 31 — 210 Freight and other reimbursables — related party — — — — Total revenues 90,271 1,242 — 91,513 Operating costs Subcontracted rail services 4,704 — — 4,704 Pipeline fees 26,625 — — 26,625 Freight and other reimbursables 179 31 — 210 Operating and maintenance 1,843 993 — 2,836 Selling, general and administrative 39,234 73 2,908 42,215 Depreciation and amortization 5,773 — — 5,773 Total operating costs 78,358 1,097 2,908 82,363 Operating income (loss) 11,913 145 (2,908) 9,150 Interest expense 154 — 1,591 1,745 Loss associated with derivative instruments — — 718 718 Foreign currency transaction loss (gain) (423) 1 (99) (521) Other expense (income), net 4 — (1) 3 Provision from income taxes 298 21 — 319 Net income (loss) $ 11,880 $ 123 $ (5,117) $ 6,886 Six Months Ended June 30, 2022 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 65,527 $ — $ — $ 65,527 Terminalling services — related party 1,317 — — 1,317 Fleet leases — related party — 1,825 — 1,825 Fleet services — — — — Fleet services — related party — 598 — 598 Freight and other reimbursables 260 — — 260 Total revenues 67,104 2,423 — 69,527 Operating costs Subcontracted rail services 7,595 — — 7,595 Pipeline fees 16,890 — — 16,890 Freight and other reimbursables 260 — — 260 Operating and maintenance 4,869 1,965 — 6,834 Selling, general and administrative 6,437 90 9,614 16,141 Depreciation and amortization 11,604 — — 11,604 Total operating costs 47,655 2,055 9,614 59,324 Operating income (loss) 19,449 368 (9,614) 10,203 Interest expense 118 — 3,481 3,599 Gain associated with derivative instruments — — (6,896) (6,896) Foreign currency transaction loss 1,739 1 50 1,790 Other income, net (24) (2) (1) (27) Provision for income taxes 411 48 — 459 Net income $ 17,205 $ 321 $ (6,248) $ 11,278 Total assets $ 219,658 $ 2,549 $ 11,615 $ 233,822 Six Months Ended June 30, 2021 Terminalling Fleet Corporate Total (in thousands) Revenues Terminalling services $ 130,112 $ — $ — $ 130,112 Terminalling services — related party 2,214 — — 2,214 Fleet leases — related party — 1,967 — 1,967 Fleet services — 24 — 24 Fleet services — related party — 455 — 455 Freight and other reimbursables 305 63 — 368 Total revenues 132,631 2,509 — 135,140 Operating costs Subcontracted rail services 8,878 — — 8,878 Pipeline fees 37,566 — — 37,566 Freight and other reimbursables 305 63 — 368 Operating and maintenance 3,992 1,991 — 5,983 Selling, general and administrative 48,653 165 6,530 55,348 Depreciation and amortization 11,509 — — 11,509 Total operating costs 110,903 2,219 6,530 119,652 Operating income (loss) 21,728 290 (6,530) 15,488 Interest expense 335 — 3,326 3,661 Gain associated with derivative instruments — — (2,358) (2,358) Foreign currency transaction loss (gain) (497) 1 (293) (789) Other income, net (15) — (1) (16) Provision for income taxes 532 48 — 580 Net income (loss) $ 21,373 $ 241 $ (7,204) $ 14,410 Total assets $ 250,713 $ 6,325 $ 798 $ 257,836
Reconciliation of Adjusted EBITDA To Loss From Continuing Operations	The following tables present the computation of Segment Adjusted EBITDA, which is a measure determined in accordance with GAAP, for each of our segments for the periods indicated: Three Months Ended June 30, Six Months Ended June 30, Terminalling Services Segment 2022 2021 2022 2021 (in thousands) Net income $ 10,677 $ 11,880 $ 17,205 $ 21,373 Interest expense (income), net (1) (1) 154 115 334 Depreciation and amortization 5,765 5,773 11,604 11,509 Provision for (benefit from) income taxes (5) 298 411 532 Foreign currency transaction loss (gain) (2) 41 (423) 1,739 (497) Loss associated with disposal of assets 3 5 3 5 Non-cash deferred amounts (3) (329) 525 (1,886) 2,198 Segment Adjusted EBITDA attributable to Hardisty South entities prior to acquisition (4) — (252) (258) (714) Segment Adjusted EBITDA $ 16,151 $ 17,960 $ 28,933 $ 34,740 (1) Represents interest expense associated with the construction loan agreement that existed prior to our acquisition of the Hardisty South Terminal entities and interest income associated with our Terminalling Services segment that is included in “ Other expense (income), net ” in our consolidated statements of operations. (2) Represents foreign exchange transaction amounts associated with activities between our U.S. and Canadian subsidiaries. (3) Represents the change in non-cash contract assets and liabilities associated with revenue recognized at blended rates based on tiered rate structures in certain of our customer contracts and deferred revenue associated with deficiency credits that are expected to be used in the future prior to their expiration. Amounts presented are net of the corresponding prepaid Gibson pipeline fee that will be recognized as expense concurrently with the recognition of revenue. (4) Segment adjusted EBITDA attributable to the Hardisty South entities for the three months ended March 31, 2022 and the three and six months ended June 30, 2021 was excluded from the Terminalling Services Segment Adjusted EBITDA, as these amounts were generated by the Hardisty South entities prior to the Partnership’s acquisition. Three Months Ended June 30, Six Months Ended June 30, Fleet Services Segment 2022 2021 2022 2021 (in thousands) Net income $ 224 $ 123 $ 321 $ 241 Provision for (benefit from) income taxes (16) 21 48 48 Interest income (1) (2) — (2) — Foreign currency transaction loss (2) 1 1 1 1 Segment Adjusted EBITDA $ 207 $ 145 $ 368 $ 290 (1) Represents interest income associated with our Fleet Services segment that is included in “ Other expense (income), net ” in our consolidated statements of operations. (2) Represents foreign exchange transaction amounts associated with activities between our U.S. and Canadian subsidiaries.

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	6 Months Ended
	Jun. 30, 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: June 30, 2022 December 31, 2021 (in thousands) Other current assets $ 2,331 $ — Other non-current assets 6,585 1,995 Other current liabilities — (583) $ 8,916 $ 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 June 30, Six Months Ended June 30, 2022 2021 2022 2021 (in thousands) Loss (gain) associated with derivative instruments $ (812) $ 718 $ (6,896) $ (2,358)
Schedule Of Derivative Instruments	The following table presents summarized information about the fair values of our outstanding interest rate contracts for the periods indicated: June 30, 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 % $ — $ 1,412 Swap maturing March 2027 $ 175,000,000 1.57 % $ 8,916 $ —

UNIT BASED COMPENSATION (Tables

UNIT BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 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 39,408 536,729 $ 5.85 Vested (26,272) (519,342) $ 9.01 Forfeited — (941) $ 5.37 Phantom Unit awards at June 30, 2022 39,408 1,333,939 $ 6.91 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 — (8,974) $ 8.26 Phantom Unit awards at June 30, 2021 40,065 1,371,553 $ 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 June 30, 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 June 30, 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 June 30, Six Months Ended June 30, 2022 2021 2022 2021 (in thousands) Equity-classified Phantom Units (1) $ 167 $ 161 $ 330 $ 313 Liability-classified Phantom Units 14 13 23 21 Total $ 181 $ 174 $ 353 $ 334

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2022
Supplemental Cash Flow Elements [Abstract]
Schedule of Supplemental Cash Flow Disclosures	The following table provides supplemental cash flow information for the periods indicated: Six Months Ended June 30, 2022 2021 (in thousands) Cash paid for income taxes, net (1) $ 680 $ 699 Cash paid for interest $ 2,360 $ 3,294 Cash paid for operating leases $ 3,576 $ 2,983 (1) Includes the net effect of tax refunds of $84 thousand received in the second quarter of 2022 associated with carrying back U.S. net operating losses incurred during 2020 and prior periods allowed for by the provisions of the CARES Act. For the six months ended June 30, 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: Six months ended June 30, 2022 2021 (in thousands) Property and equipment financed through accounts payable and accrued expenses $ (1,941) $ (363)

ORGANIZATION AND BASIS OF PRE_3

ORGANIZATION AND BASIS OF PRESENTATION (Details) - Hardisty South Terminal - USD ($) $ in Millions	Apr. 06, 2022	Mar. 27, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of business acquired	100%	100%
Consideration in cash	$ 75	$ 75
Number of common units acquired (in shares)	5,751,136	5,751,136

HARDISTY SOUTH TERMINAL ACQUI_3

HARDISTY SOUTH TERMINAL ACQUISITION - Narrative (Details) $ in Thousands					6 Months Ended
	Apr. 06, 2022 USD ($) bbl / d railcar shares	Apr. 05, 2022 USD ($)	Mar. 27, 2022 USD ($) shares	Jan. 01, 2021 USD ($)	Jun. 30, 2022 USD ($)	[1]	Jun. 30, 2021 USD ($)	[1]
General Partner
Asset Acquisition [Line Items]
Non-cash contribution to Hardisty South entities from Sponsor prior to acquisition		$ 18,200			$ 18,207		$ 0
Revision of prior period, Acquisition and Eliminations | General Partner | Cumulative Effect, Period of Adoption, Adjustment
Asset Acquisition [Line Items]
Non-cash contribution to Hardisty South entities from Sponsor prior to acquisition				$ 2,300
Hardisty South Terminal
Asset Acquisition [Line Items]
Percentage of business acquired	100%		100%
Consideration in cash	$ 75,000		$ 75,000
Number of common units acquired (in shares) | shares	5,751,136		5,751,136
Amount of transloading capacity per day per unit train | railcar	120
Number of barrels of takeaway capacity per day | bbl / d	112,500
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

HARDISTY SOUTH TERMINAL ACQUI_4

HARDISTY SOUTH TERMINAL ACQUISITION - Schedule of Affected Line Item In Our Consolidated Statements Of Operations (Details) - USD ($) $ in Thousands		3 Months Ended				6 Months Ended
		Jun. 30, 2022		Jun. 30, 2021		Jun. 30, 2022		Jun. 30, 2021
Business Acquisition [Line Items]
Total revenues	[1]	$ 33,741		$ 91,513		$ 69,527		$ 135,140
Operating and maintenance	[1]	3,090		2,836		6,576		5,983
Selling, general and administrative	[1]	4,830		2,693		8,252		5,978
Depreciation and amortization		5,765	[1]	5,773	[1]	11,604	[2]	11,509	[1],[2]
Total operating costs	[1]	28,533		82,363		59,324		119,652
Revenues
Total revenues	[1]	33,741		91,513		69,527		135,140
Operating costs
Operating and maintenance	[1]	3,090		2,836		6,576		5,983
Selling, general and administrative	[1]	4,830		2,693		8,252		5,978
Depreciation and amortization		5,765	[1]	5,773	[1]	11,604	[2]	11,509	[1],[2]
Total operating costs	[1]	28,533		82,363		59,324		119,652
Operating income	[1]	5,208		9,150		10,203		15,488
Interest expense	[1]	2,097		1,745		3,599		3,661
Loss (gain) associated with derivative instruments	[1]	(812)		718		(6,896)	[2]	(2,358)	[2]
Foreign currency transaction gain	[1]	143		(521)		1,790		(789)
Other income, net	[1]	(4)		3		(27)		(16)
Loss before income taxes	[1]	3,784		7,205		11,737		14,990
Provision for income taxes	[1]	(21)		319		459		580
Net income		3,805	[3]	6,886	[3]	11,278	[2]	14,410	[1]
Previously reported
Business Acquisition [Line Items]
Total revenues				33,521				64,120
Operating and maintenance				2,602				5,434
Selling, general and administrative				2,411				5,467
Depreciation and amortization				5,500				10,971
Total operating costs				24,367				48,836
Revenues
Total revenues				33,521				64,120
Operating costs
Operating and maintenance				2,602				5,434
Selling, general and administrative				2,411				5,467
Depreciation and amortization				5,500				10,971
Total operating costs				24,367				48,836
Operating income				9,154				15,284
Interest expense				1,591				3,326
Loss (gain) associated with derivative instruments				718				(2,358)
Foreign currency transaction gain				(41)				(102)
Other income, net				4				(16)
Loss before income taxes				6,882				14,434
Provision for income taxes				166				390
Net income				6,716				14,044
Revision of prior period, Acquisition and Eliminations
Business Acquisition [Line Items]
Total revenues				(2,101)				(4,191)
Operating and maintenance				0				0
Selling, general and administrative				0				0
Depreciation and amortization				0				0
Total operating costs				(2,101)				(4,191)
Revenues
Total revenues				(2,101)				(4,191)
Operating costs
Operating and maintenance				0				0
Selling, general and administrative				0				0
Depreciation and amortization				0				0
Total operating costs				(2,101)				(4,191)
Operating income				0				0
Interest expense				0				0
Loss (gain) associated with derivative instruments				0				0
Foreign currency transaction gain				0				0
Other income, net				0				0
Loss before income taxes				0				0
Provision for income taxes				0				0
Net income				0				0
Related party
Business Acquisition [Line Items]
Revenues		1,874		2,322		3,740		4,636
Operating and maintenance — related party	[1]	127		0		258		0
Selling, general and administrative — related party	[1]	2,565		39,522		7,889		49,370
Revenues
Revenues		1,874		2,322		3,740		4,636
Operating costs
Operating and maintenance — related party	[1]	127		0		258		0
Selling, general and administrative — related party	[1]	2,565		39,522		7,889		49,370
Related party | Previously reported
Business Acquisition [Line Items]
Operating and maintenance — related party				2,101				4,191
Selling, general and administrative — related party				1,625				3,302
Operating costs
Operating and maintenance — related party				2,101				4,191
Selling, general and administrative — related party				1,625				3,302
Related party | Revision of prior period, Acquisition and Eliminations
Business Acquisition [Line Items]
Operating and maintenance — related party				(2,101)				(4,191)
Selling, general and administrative — related party
Operating costs
Operating and maintenance — related party				(2,101)				(4,191)
Selling, general and administrative — related party
Hardisty South Terminal | Revision of prior period, Acquisition and Eliminations
Business Acquisition [Line Items]
Total revenues				60,093				75,211
Operating and maintenance				234				549
Selling, general and administrative				282				511
Depreciation and amortization				273				538
Total operating costs				60,097				75,007
Revenues
Total revenues				60,093				75,211
Operating costs
Operating and maintenance				234				549
Selling, general and administrative				282				511
Depreciation and amortization				273				538
Total operating costs				60,097				75,007
Operating income				(4)				204
Interest expense				154				335
Loss (gain) associated with derivative instruments				0				0
Foreign currency transaction gain				(480)				(687)
Other income, net				(1)				0
Loss before income taxes				323				556
Provision for income taxes				153				190
Net income				170				366
Hardisty South Terminal | Related party | Revision of prior period, Acquisition and Eliminations
Business Acquisition [Line Items]
Operating and maintenance — related party				0				0
Selling, general and administrative — related party				37,897				46,068
Operating costs
Operating and maintenance — related party				0				0
Selling, general and administrative — related party				37,897				46,068
Terminalling services
Business Acquisition [Line Items]
Revenues	[1]	31,704		88,981		65,527		130,112
Revenues
Revenues	[1]	31,704		88,981		65,527		130,112
Terminalling services | Previously reported
Business Acquisition [Line Items]
Revenues				30,992				59,097
Revenues
Revenues				30,992				59,097
Terminalling services | Revision of prior period, Acquisition and Eliminations
Business Acquisition [Line Items]
Revenues				0				0
Revenues
Revenues				0				0
Terminalling services | Related party
Business Acquisition [Line Items]
Revenues	[1]	662		1,111		1,317		2,214
Revenues
Revenues	[1]	662		1,111		1,317		2,214
Terminalling services | Related party | Previously reported
Business Acquisition [Line Items]
Revenues				1,111				2,214
Revenues
Revenues				1,111				2,214
Terminalling services | Related party | Revision of prior period, Acquisition and Eliminations
Business Acquisition [Line Items]
Revenues				(2,101)				(4,191)
Revenues
Revenues				(2,101)				(4,191)
Terminalling services | Hardisty South Terminal | Revision of prior period, Acquisition and Eliminations
Business Acquisition [Line Items]
Revenues				57,989				71,015
Revenues
Revenues				57,989				71,015
Terminalling services | Hardisty South Terminal | Related party | Revision of prior period, Acquisition and Eliminations
Business Acquisition [Line Items]
Revenues				2,101				4,191
Revenues
Revenues				2,101				4,191
Fleet leases | Related party
Business Acquisition [Line Items]
Revenues	[1]	913		983		1,825		1,967
Revenues
Revenues	[1]	913		983		1,825		1,967
Fleet leases | Related party | Previously reported
Business Acquisition [Line Items]
Revenues				983				1,967
Revenues
Revenues				983				1,967
Fleet leases | Related party | Revision of prior period, Acquisition and Eliminations
Business Acquisition [Line Items]
Revenues				0				0
Revenues
Revenues				0				0
Fleet leases | Hardisty South Terminal | Related party | Revision of prior period, Acquisition and Eliminations
Business Acquisition [Line Items]
Revenues				0				0
Revenues
Revenues				0				0
Fleet services
Business Acquisition [Line Items]
Revenues	[1]	0		0		0		24
Revenues
Revenues	[1]	0		0		0		24
Fleet services | Previously reported
Business Acquisition [Line Items]
Revenues				0				24
Revenues
Revenues				0				24
Fleet services | Revision of prior period, Acquisition and Eliminations
Business Acquisition [Line Items]
Revenues				0				0
Revenues
Revenues				0				0
Fleet services | Related party
Business Acquisition [Line Items]
Revenues	[1]	299		228		598		455
Revenues
Revenues	[1]	299		228		598		455
Fleet services | Related party | Previously reported
Business Acquisition [Line Items]
Revenues				228				455
Revenues
Revenues				228				455
Fleet services | Related party | Revision of prior period, Acquisition and Eliminations
Business Acquisition [Line Items]
Revenues				0				0
Revenues
Revenues				0				0
Fleet services | Hardisty South Terminal | Revision of prior period, Acquisition and Eliminations
Business Acquisition [Line Items]
Revenues				0				0
Revenues
Revenues				0				0
Fleet services | Hardisty South Terminal | Related party | Revision of prior period, Acquisition and Eliminations
Business Acquisition [Line Items]
Revenues				0				0
Revenues
Revenues				0				0
Freight and other reimbursables
Business Acquisition [Line Items]
Revenues	[1]	163		210		260		368
Operating costs	[1]	163		210		260		368
Revenues
Revenues	[1]	163		210		260		368
Operating costs
Operating costs	[1]	163		210		260		368
Freight and other reimbursables | Previously reported
Business Acquisition [Line Items]
Revenues				207				363
Operating costs				207				363
Revenues
Revenues				207				363
Operating costs
Operating costs				207				363
Freight and other reimbursables | Revision of prior period, Acquisition and Eliminations
Business Acquisition [Line Items]
Revenues				0				0
Operating costs				0				0
Revenues
Revenues				0				0
Operating costs
Operating costs				0				0
Freight and other reimbursables | Related party
Business Acquisition [Line Items]
Revenues				0
Revenues
Revenues				0
Freight and other reimbursables | Hardisty South Terminal | Revision of prior period, Acquisition and Eliminations
Business Acquisition [Line Items]
Revenues				3				5
Operating costs				3				5
Revenues
Revenues				3				5
Operating costs
Operating costs				3				5
Subcontracted rail services
Business Acquisition [Line Items]
Operating costs	[1]	3,604		4,704		7,595		8,878
Operating costs
Operating costs	[1]	3,604		4,704		7,595		8,878
Subcontracted rail services | Previously reported
Business Acquisition [Line Items]
Operating costs				3,523				6,664
Operating costs
Operating costs				3,523				6,664
Subcontracted rail services | Revision of prior period, Acquisition and Eliminations
Business Acquisition [Line Items]
Operating costs				0				0
Operating costs
Operating costs				0				0
Subcontracted rail services | Hardisty South Terminal | Revision of prior period, Acquisition and Eliminations
Business Acquisition [Line Items]
Operating costs				1,181				2,214
Operating costs
Operating costs				1,181				2,214
Pipeline fees
Business Acquisition [Line Items]
Operating costs	[1]	8,389		26,625		16,890		37,566
Operating costs
Operating costs	[1]	$ 8,389		26,625		$ 16,890		37,566
Pipeline fees | Previously reported
Business Acquisition [Line Items]
Operating costs				6,398				12,444
Operating costs
Operating costs				6,398				12,444
Pipeline fees | Revision of prior period, Acquisition and Eliminations
Business Acquisition [Line Items]
Operating costs				0				0
Operating costs
Operating costs				0				0
Pipeline fees | Hardisty South Terminal | Revision of prior period, Acquisition and Eliminations
Business Acquisition [Line Items]
Operating costs				20,227				25,122
Operating costs
Operating costs				$ 20,227				$ 25,122
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

NET INCOME PER LIMITED PARTNE_3

NET INCOME PER LIMITED PARTNER INTEREST - Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($)		3 Months Ended						6 Months Ended
		Jun. 30, 2022		Mar. 31, 2022	Jun. 30, 2021		Mar. 31, 2021	Jun. 30, 2022		Jun. 30, 2021
Limited Partners' Capital Account [Line Items]
Net income attributable to limited partner interests in USD Partners LP		$ 3,805,000	[1]		$ 6,886,000	[1]		$ 11,278,000	[2]	$ 14,410,000	[3]
Less: Distributable earnings		4,292,000			3,375,000			7,928,000		6,679,000
Distributions in excess of earnings		$ (487,000)			$ 3,511,000			$ 3,350,000		$ 7,731,000
Weighted average units outstanding (in shares)		33,378,000			27,685,000			30,655,000		27,589,000
Partners share targeted quarterly distribution amount (usd per share)		$ 0.1235		$ 0.1235	$ 0.116		$ 0.1135
Partners' annual distribution amount per share (usd per share)		$ 0.494			$ 0.464
Antidilutive securities excluded from computation of earnings per share, amount (in shares)		1,373,347						1,373,347		1,411,618
Phantom share units (PSUs)
Limited Partners' Capital Account [Line Items]
Distributable amount		$ 170,000						$ 170,000
Distributed amount					$ 164,000			$ 167,000		$ 325,000
Common Units
Limited Partners' Capital Account [Line Items]
Weighted average units outstanding (in shares)	[3]	33,378,000			27,224,000			30,426,000		27,128,000
Limited Partner | Common Units
Limited Partners' Capital Account [Line Items]
Net income attributable to limited partner interests in USD Partners LP		$ 3,805,000	[4]		$ 6,605,000	[4]		$ 12,647,000	[5]	$ 13,809,000	[5]
Less: Distributable earnings		4,292,000			3,319,000			7,925,000		6,567,000
Distributions in excess of earnings		$ (487,000)			$ 3,286,000			$ 4,722,000		$ 7,242,000
Weighted average units outstanding (in shares)		33,378,000			27,224,000			30,426,000		27,128,000
Distributable earnings per unit (usd per share)		$ 0.13			$ 0.12			$ 0.26		$ 0.24
Overdistributed/Underdistributed earnings per unit (usd per share)		(0.01)			0.12			0.16		0.27
Net income per limited partner unit - basic (usd per share)		0.12			0.24			0.42		0.51
Net income per limited partner unit - diluted (usd per share)		$ 0.12			$ 0.24			$ 0.42		$ 0.51
Distributed amount		$ 3,636,000	[4]		$ 3,248,000	[4]		$ 7,095,000	[5]	$ 6,377,000	[5]
General Partner
Limited Partners' Capital Account [Line Items]
Net income attributable to limited partner interests in USD Partners LP		0	[4]		281,000	[4]		(1,369,000)	[5]	601,000	[5]
Less: Distributable earnings		0			56,000			3,000		112,000
Distributions in excess of earnings		$ 0			$ 225,000			$ (1,372,000)		$ 489,000
Weighted average units outstanding (in shares)		0			461,000			229,000		461,000
Distributed amount		$ 0	[4]		$ 55,000	[4]		$ 59,000	[5]	$ 109,000	[5]
General Partner | Incentive distribution rights
Limited Partners' Capital Account [Line Items]
Distributed amount					$ 0			$ 0		$ 0
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

REVENUES - Narrative (Details)

REVENUES - Narrative (Details) $ in Thousands		6 Months Ended
		Jun. 30, 2022 USD ($) segment	Dec. 31, 2021 USD ($)
Disaggregation of Revenue [Line Items]
Number of reportable segments | segment		2
Contract duration		one year or less
Breakage rate percentage		99%
Deferred revenue	[1]	$ 2,697	$ 7,575
Estimated breakage bssociated with the make-upright options
Disaggregation of Revenue [Line Items]
Deferred revenue		100	1,400
Fleet leases | Related party
Disaggregation of Revenue [Line Items]
Deferred revenue		$ 400	$ 0
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

REVENUES - Schedule of Geograph

REVENUES - Schedule of Geographic Revenues (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Related party
Disaggregation of Revenue [Line Items]
Revenues	$ 1,874	$ 2,322	$ 3,740	$ 4,636
Third party
Disaggregation of Revenue [Line Items]
Revenues	31,867	89,191	65,787	130,504
U.S. | Related party
Disaggregation of Revenue [Line Items]
Revenues	1,874	2,322	3,740	4,636
U.S. | Third party
Disaggregation of Revenue [Line Items]
Revenues	5,971	9,854	13,307	17,492
Canada | Related party
Disaggregation of Revenue [Line Items]
Revenues	0	0	0	0
Canada | Third party
Disaggregation of Revenue [Line Items]
Revenues	$ 25,896	$ 79,337	$ 52,480	$ 113,012

REVENUES - Schedule of Remainin

REVENUES - Schedule of Remaining Performance Obligation (Details) $ in Thousands	Jun. 30, 2022 USD ($) $ / $
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 254,888
Exchange rate (USD per CAD) | $ / $	0.7865
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 38,017
Expected timing of satisfaction, period	6 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	$ 56,009
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	$ 24,563
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	$ 23,345
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	$ 23,345
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	$ 254,290
Terminalling services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 37,419
Expected timing of satisfaction, period	6 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	$ 56,009
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	$ 24,563
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	$ 23,345
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	$ 23,345
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	$ 598
Fleet services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 598
Expected timing of satisfaction, period	6 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) - USD ($) $ in Thousands		6 Months Ended	12 Months Ended
		Jun. 30, 2022	Dec. 31, 2021
Change In Contract With Customer Liability [Roll Forward]
Deferred revenue, beginning of the period	[1]	$ 7,575
Cash Additions for Customer Prepayments		2,697
Balance Sheet Reclassification		0
Revenue Recognized		(7,575)
Deferred revenue, end of the period	[1]	2,697	$ 7,575
Third party
Change In Contract With Customer Liability [Roll Forward]
Effect of exchange rate on contract with customer liability, current		101	101
Effect of exchange rate on contract with customer liability		142	142
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	1,400
Other current liabilities
Change In Contract With Customer Liability [Roll Forward]
Contract with customer, liability beginning of the period		6,755
Cash Additions for Customer Prepayments		0
Balance Sheet Reclassification		4,960
Revenue Recognized		(1,973)
Contract with customer, liability end of the period		9,742	6,755
Other non-current liabilities
Change In Contract With Customer Liability [Roll Forward]
Contract with customer, liability beginning of the period		9,482
Cash Additions for Customer Prepayments		718
Balance Sheet Reclassification		(4,960)
Revenue Recognized		0
Contract with customer, liability end of the period		$ 5,240	$ 9,482
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

RESTRICTED CASH (Details)

RESTRICTED CASH (Details) - USD ($) $ in Thousands		Jun. 30, 2022		Dec. 31, 2021		Jun. 30, 2021	Dec. 31, 2020
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents		$ 4,333	[1]	$ 5,541	[1]	$ 8,350
Restricted Cash		3,947	[1]	7,176	[1]	7,687
Total cash, cash equivalents and restricted cash	[2]	$ 8,280		$ 12,717		$ 16,037	$ 20,499
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

PROPERTY AND EQUIPMENT - Schedu

PROPERTY AND EQUIPMENT - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands		6 Months Ended
		Jun. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Total property and equipment		$ 214,817	$ 217,946
Accumulated depreciation		(65,737)	(60,953)
Construction in progress		809	861
Property and equipment, net	[1]	149,889	157,854
Land
Property, Plant and Equipment [Line Items]
Total property and equipment		10,254	10,298
Trackage and facilities
Property, Plant and Equipment [Line Items]
Total property and equipment		$ 145,609	147,810
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		$ 26,132	27,014
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		$ 87	$ 89
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
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

PROPERTY AND EQUIPMENT - Narrat

PROPERTY AND EQUIPMENT - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
Depreciation and amortization	$ 2.6	$ 2.6	$ 5.3	$ 5.2

LEASES - Lease Cost (Details)

LEASES - Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Leases [Abstract]
Weighted-average discount rate	5.30%		5.30%
Weighted average remaining lease term in years	2 years 7 months 28 days		2 years 7 months 28 days
Operating lease cost	$ 1,390	$ 1,508	$ 2,905	$ 2,987
Short term lease cost	130	48	161	92
Variable lease cost	13	9	31	27
Sublease income	(1,281)	(1,348)	(2,562)	(2,696)
Total	$ 252	$ 217	$ 535	$ 410

LEASES - Future payments (Detai

LEASES - Future payments (Details) $ in Thousands	Jun. 30, 2022 USD ($)
Leases [Abstract]
2022	$ 2,735
2023	147
2024	115
2025	114
2026	117
Thereafter	505
Total lease payments	3,733
Less: imputed interest	(268)
Present value of lease liabilities	$ 3,465

LEASES - Lease Income Informati

LEASES - Lease Income Information (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Lessee, Lease, Description [Line Items]
Lease income		$ 2,494	$ 2,169	$ 4,980	$ 4,354
Weighted average remaining lease term in years					3 years 6 months
Terminalling services
Lessee, Lease, Description [Line Items]
Revenues	[1]	31,704	88,981	65,527	$ 130,112
Terminalling services | Crude oil storage tanks
Lessee, Lease, Description [Line Items]
Revenues		$ 1,600	$ 1,200	$ 3,200	$ 2,400
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

LEASES - Future Lease Income (D

LEASES - Future Lease Income (Details) $ in Thousands	Jun. 30, 2022 USD ($)
Leases [Abstract]
2022	$ 4,912
2023	2,659
2024	2,663
2025	2,656
2026	2,430
Total	$ 15,320

INTANGIBLE ASSETS - Intangible

INTANGIBLE ASSETS - Intangible Assets (Details) - USD ($) $ in Thousands		Jun. 30, 2022	Dec. 31, 2021
Carrying amount:
Total carrying amount		$ 126,066	$ 126,066
Accumulated amortization:
Total accumulated amortization		(83,484)	(77,180)
Total intangible assets, net	[1]	42,582	48,886
Customer service agreements
Carrying amount:
Total carrying amount		125,960	125,960
Accumulated amortization:
Total accumulated amortization		(83,414)	(77,115)
Other
Carrying amount:
Total carrying amount		106	106
Accumulated amortization:
Total accumulated amortization		$ (70)	$ (65)
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

INTANGIBLE ASSETS - Narrative (

INTANGIBLE ASSETS - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 3.2	$ 3.2	$ 6.3	$ 6.3

DEBT - Narrative (Details)

DEBT - Narrative (Details) - Credit Facility - USD ($)		6 Months Ended
	Oct. 29, 2021	Jun. 30, 2022	Dec. 31, 2021
Secured Debt
Line of Credit Facility [Line Items]
Period of extension of maturity date	1 year
Maximum borrowing capacity		$ 275,000,000	$ 275,000,000
Secured Debt | 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		3.31%	2.39%
Commitment fee percentage		0.375%
Secured Debt | Standby Letters of Credit
Line of Credit Facility [Line Items]
Maximum borrowing capacity	20,000,000
Secured Debt | Swingline Sub-facility
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 20,000,000
Notes Payable to Banks | Construction Loans
Line of Credit Facility [Line Items]
Maximum borrowing capacity			$ 16,100,000
Debt instrument, interest rate (in percentage)			3.25%

DEBT - Schedule of Long-term De

DEBT - Schedule of Long-term Debt (Details) - USD ($) $ in Thousands		Jun. 30, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Less: Long-term debt, current portion	[1]	$ 0	$ (4,251)
Total long-term debt, net		230,548	167,370	[1]
Credit Facility
Debt Instrument [Line Items]
Less: Deferred financing costs, net		(1,452)	(2,080)
Less: Long-term debt, current portion		0	(4,251)
Construction Loans | Notes Payable to Banks | Credit Facility
Debt Instrument [Line Items]
Long-term debt, gross		0	5,701
Revolving Credit Facility | Secured Debt | Credit Facility
Debt Instrument [Line Items]
Long-term debt, gross		$ 232,000	$ 168,000
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

DEBT - Schedule of Line of Cred

DEBT - Schedule of Line of Credit Facilities (Details) - Secured Debt - Credit Facility	3 Months Ended		6 Months Ended
	Sep. 30, 2022	Jun. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)	Oct. 29, 2021 USD ($)
Line of Credit Facility [Line Items]
Aggregate borrowing capacity under Credit Agreement		$ 275,000,000	$ 275,000,000	$ 275,000,000
Available under the Credit Agreement based on capacity		43,000,000	43,000,000	107,000,000
Available under the Credit Agreement based on covenants		$ 43,000,000	$ 43,000,000	80,000,000
Borrowing capacity limit multiple of EBITDA		5	4.5
Scenario, Forecast
Line of Credit Facility [Line Items]
Borrowing capacity limit multiple of EBITDA	5
Covenants
Line of Credit Facility [Line Items]
Available under the Credit Agreement based on covenants		$ 63,600,000	$ 63,600,000	80,000,000
Revolving Credit Facility
Line of Credit Facility [Line Items]
Aggregate borrowing capacity under Credit Agreement					$ 275,000,000
Less: Amounts outstanding under the Credit Agreement		$ 232,000,000	$ 232,000,000	$ 168,000,000

DEBT - Schedule of Interest Exp

DEBT - Schedule of Interest Expense, Net (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Debt Disclosure [Abstract]
Interest expense on the Credit Agreement		$ 1,825	$ 1,513	$ 2,971	$ 3,197
Amortization of deferred financing costs		272	232	628	464
Total interest expense	[1]	$ 2,097	$ 1,745	$ 3,599	$ 3,661
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

COLLABORATIVE ARRANGEMENT (Deta

COLLABORATIVE ARRANGEMENT (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Pipeline fees
Disaggregation of Revenue [Line Items]
Operating costs	[1]	$ 8,389	$ 26,625	$ 16,890	$ 37,566
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

TRANSACTIONS WITH RELATED PAR_3

TRANSACTIONS WITH RELATED PARTIES - Narrative (Details) $ in Thousands				1 Months Ended		3 Months Ended				6 Months Ended
		Apr. 06, 2022 USD ($) shares	Mar. 27, 2022 USD ($) shares	Jun. 30, 2021 shares		Jun. 30, 2022 USD ($) shares		Jun. 30, 2021 USD ($) shares		Jun. 30, 2022 USD ($) railcar shares		Jun. 30, 2021 USD ($) shares		Mar. 31, 2022 shares	[3]	Dec. 31, 2021 USD ($) shares		Mar. 31, 2021 shares	[3]	Dec. 31, 2020 shares	[2]
Related Party Transaction [Line Items]
Selling, general and administrative costs						$ 7,395		$ 42,215		$ 16,141		$ 55,348
Accounts payable and accrued expenses — related party	[1]					588				588						$ 14,131
Hardisty South Terminal
Related Party Transaction [Line Items]
Percentage of business acquired		100%	100%
Consideration in cash		$ 75,000	$ 75,000
Number of common units acquired (in shares) | shares		5,751,136	5,751,136
Limited Partner | USDG | Omnibus Agreement
Related Party Transaction [Line Items]
Selling, general and administrative costs						2,600		1,600		4,600		3,300
Accounts payable and accrued expenses — related party						500				$ 500						$ 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 | Hardisty South entities | USD Shared Services Agreement
Related Party Transaction [Line Items]
Operating and maintenance						$ 0		$ 37,800		$ 3,200		$ 45,900
USDG | USD PARTNERS LP | Limited Partner
Related Party Transaction [Line Items]
Limited partner interest percentage										51.90%
Common Units | Limited Partner
Related Party Transaction [Line Items]
Partners' capital account (in shares) | shares				27,224,441	[2]	33,379,431	[2]	27,224,441	[2]	33,379,431	[2]	27,224,441	[2]	27,619,909		27,268,878	[2]	27,224,441		26,844,715
Common Units | Limited Partner | USDG
Related Party Transaction [Line Items]
Partners' capital account (in shares) | shares						17,308,226				17,308,226
Amount pledged as collateral						$ 10,000				$ 10,000
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

TRANSACTIONS WITH RELATED PAR_4

TRANSACTIONS WITH RELATED PARTIES - Schedule of Deferred Revenue, Current Portion - Related Party (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Related Party Transaction [Line Items]
Accounts receivable — related party	[1]	$ 334		$ 334		$ 2,051
Other current and non-current liabilities — related party	[1]	32		32		64
Terminalling and Fleets Services Agreements
Related Party Transaction [Line Items]
Other current and non-current liabilities — related party		32		32		64
USD Marketing | Related party
Related Party Transaction [Line Items]
Related party		1,874	$ 2,322	3,740	$ 4,636
USD Marketing | Terminalling services — related party | Related party
Related Party Transaction [Line Items]
Related party		662	1,111	1,317	2,214
USD Marketing | Fleet leases — related party | Related party
Related Party Transaction [Line Items]
Related party		913	983	1,825	1,967
USD Marketing | Fleet services — related party | Related party
Related Party Transaction [Line Items]
Related party		299	$ 228	598	$ 455
USD Marketing | Lease revenues | Terminalling and Fleets Services Agreements
Related Party Transaction [Line Items]
Accounts receivable — related party		334		334		2,051
Accounts payable and accrued expenses — related party		$ 46		$ 46		12,707
USD Marketing | Lease revenues | Terminalling and Fleets Services Agreements | Hardisty South entities
Related Party Transaction [Line Items]
Accounts payable and accrued expenses — related party						$ 12,600
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

TRANSACTIONS WITH RELATED PAR_5

TRANSACTIONS WITH RELATED PARTIES - Schedule of Cash Distributions (Details) - USD ($) $ in Thousands	May 13, 2022	Feb. 18, 2022
USDG
Related Party Transaction [Line Items]
Amount Paid to USDG	$ 1,484	$ 1,398
USD Group GP LLC
Related Party Transaction [Line Items]
Amount Paid to USD Partners GP LLC	$ 0	$ 56

SEGMENT REPORTING - Narrative (

SEGMENT REPORTING - Narrative (Details)	6 Months Ended
	Jun. 30, 2022 segment
Segment Reporting [Abstract]
Number of reportable segments	2

SEGMENT REPORTING - Summary of

SEGMENT REPORTING - Summary of Reportable Segment Data for Continuing Operations (Details) - USD ($) $ in Thousands		3 Months Ended				6 Months Ended
		Jun. 30, 2022		Jun. 30, 2021		Jun. 30, 2022		Jun. 30, 2021		Dec. 31, 2021	[4]
Revenues
Fleet leases — related party		$ 2,494		$ 2,169		$ 4,980		$ 4,354
Total revenues	[1]	33,741		91,513		69,527		135,140
Operating costs
Operating and maintenance		3,217		2,836		6,834		5,983
Selling, general and administrative		7,395		42,215		16,141		55,348
Depreciation and amortization		5,765	[1]	5,773	[1]	11,604	[2]	11,509	[1],[2]
Total operating costs	[1]	28,533		82,363		59,324		119,652
Operating income (loss)	[1]	5,208		9,150		10,203		15,488
Interest expense	[1]	2,097		1,745		3,599		3,661
Gain (loss) associated with derivative instruments	[1]	(812)		718		(6,896)	[2]	(2,358)	[2]
Foreign currency transaction loss (gain)	[1]	143		(521)		1,790		(789)
Other expense (income), net	[1]	(4)		3		(27)		(16)
Provision for (benefit from) income taxes	[1]	(21)		319		459		580
Net income		3,805	[3]	6,886	[3]	11,278	[2]	14,410	[1]
Total assets		233,822	[4]	257,836		233,822	[4]	257,836		$ 247,016
Related party
Revenues
Revenues		1,874		2,322		3,740		4,636
Fleet leases — related party		913		983		1,825		1,967
Operating Segments | Terminalling services
Revenues
Total revenues		32,529		90,271		67,104		132,631
Operating costs
Operating and maintenance		2,245		1,843		4,869		3,992
Selling, general and administrative		1,650		39,234		6,437		48,653
Depreciation and amortization		5,765		5,773		11,604		11,509
Total operating costs		21,816		78,358		47,655		110,903
Operating income (loss)		10,713		11,913		19,449		21,728
Interest expense		1		154		118		335
Gain (loss) associated with derivative instruments		0		0		0		0
Foreign currency transaction loss (gain)		41		(423)		1,739		(497)
Other expense (income), net		(1)		4		(24)		(15)
Provision for (benefit from) income taxes		(5)		298		411		532
Net income		10,677		11,880		17,205		21,373
Total assets		219,658		250,713		219,658		250,713
Operating Segments | Terminalling services | Related party
Revenues
Fleet leases — related party		0		0		0		0
Operating Segments | Fleet services
Revenues
Total revenues		1,212		1,242		2,423		2,509
Operating costs
Operating and maintenance		972		993		1,965		1,991
Selling, general and administrative		33		73		90		165
Depreciation and amortization		0		0		0		0
Total operating costs		1,005		1,097		2,055		2,219
Operating income (loss)		207		145		368		290
Interest expense		0		0		0		0
Gain (loss) associated with derivative instruments		0		0		0		0
Foreign currency transaction loss (gain)		1		1		1		1
Other expense (income), net		(2)		0		(2)		0
Provision for (benefit from) income taxes		(16)		21		48		48
Net income		224		123		321		241
Total assets		2,549		6,325		2,549		6,325
Operating Segments | Fleet services | Related party
Revenues
Fleet leases — related party		913		983		1,825		1,967
Corporate
Revenues
Total revenues		0		0		0		0
Operating costs
Operating and maintenance		0		0		0		0
Selling, general and administrative		5,712		2,908		9,614		6,530
Depreciation and amortization		0		0		0		0
Total operating costs		5,712		2,908		9,614		6,530
Operating income (loss)		(5,712)		(2,908)		(9,614)		(6,530)
Interest expense		2,096		1,591		3,481		3,326
Gain (loss) associated with derivative instruments		(812)		718		(6,896)		(2,358)
Foreign currency transaction loss (gain)		101		(99)		50		(293)
Other expense (income), net		(1)		(1)		(1)		(1)
Provision for (benefit from) income taxes		0		0		0		0
Net income		(7,096)		(5,117)		(6,248)		(7,204)
Total assets		11,615		798		11,615		798
Corporate | Related party
Revenues
Fleet leases — related party		0		0		0		0
Terminalling services
Revenues
Revenues	[1]	31,704		88,981		65,527		130,112
Terminalling services | Related party
Revenues
Revenues	[1]	662		1,111		1,317		2,214
Terminalling services | Operating Segments | Terminalling services
Revenues
Revenues		31,704		88,981		65,527		130,112
Terminalling services | Operating Segments | Terminalling services | Related party
Revenues
Revenues		662		1,111		1,317		2,214
Terminalling services | Operating Segments | Fleet services
Revenues
Revenues		0		0		0		0
Terminalling services | Operating Segments | Fleet services | Related party
Revenues
Revenues		0		0		0		0
Terminalling services | Corporate
Revenues
Revenues		0		0		0		0
Terminalling services | Corporate | Related party
Revenues
Revenues		0		0		0		0
Fleet services
Revenues
Revenues	[1]	0		0		0		24
Fleet services | Related party
Revenues
Revenues	[1]	299		228		598		455
Fleet services | Operating Segments | Terminalling services
Revenues
Revenues		0		0		0		0
Fleet services | Operating Segments | Terminalling services | Related party
Revenues
Revenues		0		0		0		0
Fleet services | Operating Segments | Fleet services
Revenues
Revenues		0		0		0		24
Fleet services | Operating Segments | Fleet services | Related party
Revenues
Revenues		299		228		598		455
Fleet services | Corporate
Revenues
Revenues		0		0		0		0
Fleet services | Corporate | Related party
Revenues
Revenues		0		0		0		0
Freight and other reimbursables
Revenues
Revenues	[1]	163		210		260		368
Operating costs
Operating costs	[1]	163		210		260		368
Freight and other reimbursables | Related party
Revenues
Revenues				0
Freight and other reimbursables | Operating Segments | Terminalling services
Revenues
Revenues		163		179		260		305
Operating costs
Operating costs		163		179		260		305
Freight and other reimbursables | Operating Segments | Terminalling services | Related party
Revenues
Revenues				0
Freight and other reimbursables | Operating Segments | Fleet services
Revenues
Revenues		0		31		0		63
Operating costs
Operating costs		0		31		0		63
Freight and other reimbursables | Operating Segments | Fleet services | Related party
Revenues
Revenues				0
Freight and other reimbursables | Corporate
Revenues
Revenues		0		0		0		0
Operating costs
Operating costs		0		0		0		0
Freight and other reimbursables | Corporate | Related party
Revenues
Revenues				0
Subcontracted rail services
Operating costs
Operating costs	[1]	3,604		4,704		7,595		8,878
Subcontracted rail services | Operating Segments | Terminalling services
Operating costs
Operating costs		3,604		4,704		7,595		8,878
Subcontracted rail services | Operating Segments | Fleet services
Operating costs
Operating costs		0		0		0		0
Subcontracted rail services | Corporate
Operating costs
Operating costs		0		0		0		0
Pipeline fees
Operating costs
Operating costs	[1]	8,389		26,625		16,890		37,566
Pipeline fees | Operating Segments | Terminalling services
Operating costs
Operating costs		8,389		26,625		16,890		37,566
Pipeline fees | Operating Segments | Fleet services
Operating costs
Operating costs		0		0		0		0
Pipeline fees | Corporate
Operating costs
Operating costs		$ 0		$ 0		$ 0		$ 0
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

SEGMENT REPORTING - Reconciliat

SEGMENT REPORTING - Reconciliation of Adjusted EBITDA to Loss from Continuing Operations (Details) - USD ($) $ in Thousands		3 Months Ended				6 Months Ended
		Jun. 30, 2022		Jun. 30, 2021		Jun. 30, 2022		Jun. 30, 2021
Segment Reporting Information [Line Items]
Net income		$ 3,805	[1]	$ 6,886	[1]	$ 11,278	[2]	$ 14,410	[3]
Depreciation and amortization		5,765	[3]	5,773	[3]	11,604	[2]	11,509	[2],[3]
Provision for income taxes	[3]	(21)		319		459		580
Foreign currency transaction loss (gain)	[3]	143		(521)		1,790		(789)
Loss associated with disposal of assets						(3)		(5)
Operating Segments | Terminalling Services Segment
Segment Reporting Information [Line Items]
Net income		10,677		11,880		17,205		21,373
Interest expense (income)		(1)		154		115		334
Depreciation and amortization		5,765		5,773		11,604		11,509
Provision for income taxes		(5)		298		411		532
Foreign currency transaction loss (gain)		41		(423)		1,739		(497)
Loss associated with disposal of assets		(3)		(5)		(3)		(5)
Non-cash deferred amounts		(329)		525		(1,886)		2,198
Segment adjusted EBITDA attributable to Hardisty South entities prior to acquisition		0		(252)		(258)		(714)
Segment Adjusted EBITDA		16,151		17,960		28,933		34,740
Operating Segments | Fleet Services Segment
Segment Reporting Information [Line Items]
Net income		224		123		321		241
Interest expense (income)		(2)		0		(2)		0
Depreciation and amortization		0		0		0		0
Provision for income taxes		(16)		21		48		48
Foreign currency transaction loss (gain)		1		1		1		1
Segment Adjusted EBITDA		$ 207		$ 145		$ 368		$ 290
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS - Narrative (Details) - Swap maturing August 2025 - USD ($) $ in Millions		1 Months Ended
	Apr. 19, 2022	Sep. 30, 2020
Derivative [Line Items]
Derivative, term of contract	5 years	5 years
Notional amount	$ 175	$ 150
Derivative, fixed interest rate	1.57%	0.84%
Derivative asset value	$ 9.2

DERIVATIVE FINANCIAL INSTRUME_4

DERIVATIVE FINANCIAL INSTRUMENTS - Derivative Positions Included in the Consolidated Balance Sheets at Fair Value (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Derivative [Line Items]
Fair Value	$ 8,916	$ 1,412
Other current assets
Derivative [Line Items]
Fair Value	2,331	0
Other non-current assets
Derivative [Line Items]
Fair Value	6,585	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		6 Months Ended
		Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022		Jun. 30, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Loss (gain) associated with derivative instruments	[1]	$ (812)	$ 718	$ (6,896)	[2]	$ (2,358)	[2]
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

DERIVATIVE FINANCIAL INSTRUME_6

DERIVATIVE FINANCIAL INSTRUMENTS - Summary of Fair Values of Outstanding Foreign Currency Options (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Derivative [Line Items]
Fair Value	$ 8,916,000	$ 1,412,000
Swap maturing August 2025
Derivative [Line Items]
Notional	$ 150,000,000
Interest Rate Parameters	0.84%
Fair Value	$ 0	1,412,000
Swap maturing March 2027
Derivative [Line Items]
Notional	$ 175,000,000
Interest Rate Parameters	1.57%
Fair Value	$ 8,916,000	$ 0

PARTNERS' CAPITAL (Details)

PARTNERS' CAPITAL (Details) - $ / shares				3 Months Ended				6 Months Ended
		Apr. 06, 2022	Mar. 27, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 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	$ 0.1235	$ 0.116	$ 0.1135
Limited Partner | Common Units
Limited Partners' Capital Account [Line Items]
Conversion of units (in shares)	[1]							0	0
Limited Partner | LTIP | First vesting tranche | Common Units
Limited Partners' Capital Account [Line Items]
Conversion of units (in shares)								359,417
Phantom share units (PSUs) | Limited Partner | LTIP | First vesting tranche
Limited Partners' Capital Account [Line Items]
Shares vested (in shares)								545,614
Units retained (in shares)								186,197
Hardisty South Terminal
Limited Partners' Capital Account [Line Items]
Number of common units acquired (in shares)		5,751,136	5,751,136
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

UNIT BASED COMPENSATION - Narra

UNIT BASED COMPENSATION - Narrative (Details) - Phantom share units (PSUs) $ in Millions	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2022 USD ($) shares	Jun. 30, 2021 USD ($)	Jun. 30, 2022 USD ($) shares	Jun. 30, 2021 USD ($)	Dec. 31, 2021 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period			4 years
Allocated share-based compensation expense | $	$ 1.3	$ 1.4	$ 2.5	$ 2.9
Unit based compensation expense, unrecognized | $	$ 8.3		$ 8.3
Weighted average recognition period			2 years 5 months 4 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			625,732		669,043
Share remaining available (in shares) | shares	142,997		142,997
Conversion ratio			1

UNIT BASED COMPENSATION - Long-

UNIT BASED COMPENSATION - Long-term Incentive Plan (Details) - LTIP - $ / shares	6 Months Ended
	Jun. 30, 2022	Jun. 30, 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)	9.01	11.33
Forfeited (usd per share)	5.37	8.26
Grant date average fair value, end of period (usd per share)	6.91	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 awards, 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 awards, 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 awards, 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 awards, end of period (in shares)	13,136	13,136
Employee Phantom Units | Phantom Share Units (PSU) Equity Classified
Number of units
Phantom Units awards, beginning of period (in shares)	1,317,493	1,324,837
Granted (in shares)	536,729	573,204
Vested (in shares)	(519,342)	(517,514)
Forfeited (in shares)	(941)	(8,974)
Phantom Units awards, end of period (in shares)	1,333,939	1,371,553
Employee Phantom Units | Phantom Share Units (PSU) Liability Classified
Number of units
Phantom Units awards, beginning of period (in shares)	63,730	59,284
Granted (in shares)	36,459	41,138
Vested (in shares)	0	0
Phantom Units awards, 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		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Distribution Equivalent Right
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-classified phantom units	$ 167	$ 161	$ 330	$ 313
Liability-classified Phantom Units	14	13	23	21
Total	181	174	353	334
Share-based compensation, forfeited	0	5		7
Phantom share units (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-classified phantom units		164	$ 167	325
Share-based compensation, forfeited	$ 0	$ 5		$ 7

SUPPLEMENTAL CASH FLOW INFORM_3

SUPPLEMENTAL CASH FLOW INFORMATION - Schedule of Supplemental Cash Flow Disclosures (Details) - USD ($) $ in Thousands			3 Months Ended	6 Months Ended
		Apr. 05, 2022	Jun. 30, 2022	Jun. 30, 2022		Jun. 30, 2021		Dec. 31, 2021
Lessee, Lease, Description [Line Items]
Cash paid for income taxes, net (1)				$ 680		$ 699
Cash paid for interest				2,360		3,294
Cash paid for operating leases				3,576		2,983
Property and equipment financed through accounts payable and accrued expenses				(1,941)		(363)
Operating lease right-of-use assets	[1]		$ 3,584	3,584				$ 5,658
Present value of lease liabilities			3,465	3,465
CARES act, net effect of tax refunds			84
General Partner
Lessee, Lease, Description [Line Items]
Non-cash contribution to Hardisty South entities from Sponsor prior to acquisition		$ 18,200		18,207	[2]	0	[2]
New Or Extended Lease Agreements
Lessee, Lease, Description [Line Items]
Operating lease right-of-use assets			700	700		700
Present value of lease liabilities			$ 700	$ 700		$ 700
[1] As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control. As discussed in Note 1. Organization and Basis of Presentation, our consolidated financial statements have been retrospectively recast to include the pre-acquisition results of the Hardisty South Terminal Acquisition which we acquired effective April 1, 2022 because the transaction was between entities under common control.

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($) $ / shares in Units, $ in Millions					3 Months Ended				6 Months Ended
	Aug. 17, 2022	Aug. 12, 2022	Jul. 27, 2022	Jul. 20, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Apr. 19, 2022	Sep. 30, 2020
Subsequent Event [Line Items]
Partners share targeted year-to-date distribution amount (usd per share)					$ 0.1235	$ 0.1235	$ 0.116	$ 0.1135
Targeted annual distribution amount (usd per share)									$ 1.15
Swap maturing August 2025
Subsequent Event [Line Items]
Notional										$ 175	$ 150
Derivative, fixed interest rate										1.57%	0.84%
Subsequent Event
Subsequent Event [Line Items]
Partners share targeted year-to-date distribution amount (usd per share)				$ 0.1235
Subsequent Event | Swap maturing August 2025
Subsequent Event [Line Items]
Proceeds from terminated and settled interest rate swap			$ 7.7
Term of agreement	5 years
Notional	$ 175
Derivative, fixed interest rate	2.686%
Subsequent Event | Common Units
Subsequent Event [Line Items]
Targeted annual distribution amount (usd per share)				$ 0.494
Distributions, limited partner		$ 2
Subsequent Event | Common Units and Subordinated Units | USDG
Subsequent Event [Line Items]
Distributions, limited partner		$ 2.1