v3.5.0.2

ACQUISITIONS (Tables) | 6 Months Ended
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Jun. 30, 2016
The Partnership (acquiree) |
Acquisitions |
Assumed purchase price, consideration transferred, assets acquired and liabilities assumed | The following tables summarize the assumed purchase price, fair value and the allocation to the assets acquired and liabilities assumed as of February 28, 2015 (in thousands):
Total assumed purchase price and fair value of Azure Midstream Partners, LP |  | $ | 393,171 |
The allocation of the assumed purchase price is as follows (in thousands):
Assumed purchase price allocation to Azure Midstream Partners, LP: |  |  |
Current assets |  | $ | 123,022
Property, plant and equipment |  |  | 193,316
Identifiable intangible assets |  |  | 65,000
Goodwill |  |  | 215,758
Other assets |  |  | 3,418
Current liabilities |  |  | (11,161)
Long-term debt |  |  | (195,771)
Deferred income tax liability |  |  | (411)
Total assumed consideration and fair value of Azure Midstream Partners, LP |  | $ | 393,171
ETG System |
Acquisitions |
Assumed purchase price, consideration transferred, assets acquired and liabilities assumed | The following table summarizes the excess of consideration over the historical net carrying value of the assets acquired and liabilities assumed and net decrease to the statement of partners' capital at August 6, 2015 (in thousands):
Consideration for the ETG System: |  |  |
Cash |  | $ | 80,000
Issuance of 255,319 common units |  |  | 3,000
Total consideration |  |  | 83,000
Assets acquired and liabilities assumed: |  |  |
Current assets |  |  | 11
Property, plant and equipment, net |  |  | 87,594
Deferred tax asset |  |  | 211
Other long-term liabilities |  |  | (11,625)
Net assets acquired |  |  | 76,191
Excess of consideration over net assets acquired |  | $ | 6,809

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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4845-128472 + Details
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