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Accounting Policies (Tables) | 9 Months Ended
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Sep. 30, 2022
Accounting Policies [Abstract] |
Business interruption insurance | The following table sets forth the impact of this business interruption insurance by income statement caption for the three and nine months ended September 30, 2022:
|  | September 30, 2022
|  | (Thousands of dollars)
Commodity sales revenue (a) |  | $ | 17,618 |
Services revenue |  | $ | 1,249 |
Cost of sales and fuel |  | $ | 2,856 |
(a) - Represents third-party fractionation costs. Pursuant to ASC 606 our third-party fractionation agreements are considered commodity sales contracts as a third-party assumed control of the NGL raw feed prior to performing the fractionation services. Therefore, incurred costs associated with these third-party fractionation agreements were recorded as a reduction of the commodity sales price in commodity sales rather than as costs of sales and fuel.

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