Operations And Organization Operations and Organization (Tables)

3 Months Ended

Mar. 31, 2018

Operations and Organizations Tables [Abstract]

Schedule of Change in Accounting Estimate [Table Text Block]

As a result of this change in accounting policy, prior periods have been retrospectively adjusted, as follows:



	Three Months Ended March 31, 2017
	As Originally Reported*			Effect of Change			As Adjusted
Consolidated Statement of Operations and Comprehensive Income:
Cost of products sold	$	7,539		$	(29	)	$	7,510
Operating income	728			29			757
Income before income tax expense	339			29			368
Net income	290			29			319
Net income attributable to noncontrolling interest	51			29			80
Comprehensive income	290			29			319

Consolidated Statements of Cash Flows:
Net income	290			29			319
Inventory Valuation Adjustments	11			2			13
Net change in operating assets and liabilities (change in inventories)	(154		)	(31		)	(185		)

* Amounts reflect certain reclassifications made to conform to the current year presentation and include the impact of discontinued operations as discussed in Note 2.

Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]

The cumulative effect of the changes made to the Partnership’s consolidated balance sheet for the adoption of ASU 2014-09 was as follows:



	Balance at December 31, 2017		Adjustments due to ASC 606			Balance at January 1, 2018
Assets:
Other current assets	$	295	$	8		$	303
Property and Equipment, net	61,088		—			61,088
Intangible assets, net	6,116		(100		)	6,016
Other non-current assets, net	886		39			925

Liabilities and Equity:
Other non-current liabilities	1,217		1			1,218
Noncontrolling interest	31,176		(54		)	31,122

The adoption of the new revenue standard resulted in reclassifications between revenue, cost of sales, and operating expenses. Additionally, changes in timing of revenue recognition have required the creation of contract asset or contract liability balances, as well as certain balance sheet reclassifications. In accordance with the requirements of ASC Topic 606, the disclosure below shows the impact of adopting the new standard on the consolidated statement of operations and the consolidated balance sheet.



	Three Months Ended March 31, 2018
	As Reported		Balances Without Adoption of ASC 606		Effect of Change: Higher/(Lower)
Revenues:
Natural gas sales	$	1,062	$	1,062	$	—
NGL sales	2,030		2,019		11
Crude sales	3,254		3,254		—
Gathering, transportation and other fees	1,430		1,617		(187		)
Refined product sales	3,810		3,820		(10		)
Other	296		296		—

Costs and expenses:
Cost of products sold	9,245		9,433		(188		)
Operating expenses	724		715		9
Depreciation and amortization	665		671		(6		)

Assets:
Other current assets	304		295		9
Property and Equipment, net	61,975		61,975		—
Intangible assets, net	5,936		6,041		(105		)
Other non-current assets, net	936		894		42

Liabilities and Equity:
Other non-current liabilities	1,244		1,243		1
Noncontrolling interest	30,661		30,716		(55		)

Additional disclosures related to revenue are included in Note 11.