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Leases (Tables) | 12 Months Ended
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Dec. 31, 2022
Leases [Abstract] |
Schedule of Supplemental Balance Sheet Information | The following table presents the amounts and balance sheet locations of our operating and financing leases recorded on our consolidated balance sheets.
|  | December 31,
|  | 2022 |  | 2021
|  | (In thousands)
Operating leases: |  |  |  |
Operating lease right-of-use assets |  | $ | 351,068 |  |  | $ | 396,191 |
Operating lease liabilities |  | 109,926 |  |  | 110,606 |
Noncurrent operating lease liabilities |  | 254,215 |  |  | 308,747 |
Total operating lease liabilities |  | $ | 364,141 |  |  | $ | 419,353 |
Finance leases: |  |  |  |
Properties, plants and equipment, at cost |  | $ | 81,454 |  |  | $ | 75,885 |
Accumulated amortization |  | (21,434) |  |  | (8,945) |
Properties, plants and equipment, net |  | $ | 60,020 |  |  | $ | 66,940 |
Accrued liabilities |  | $ | 10,722 |  |  | $ | 10,510 |
Other long-term liabilities |  | 50,361 |  |  | 56,556 |
Total finance lease liabilities |  | $ | 61,083 |  |  | $ | 67,066 |
Schedule of Components of Lease Expense and Supplemental Cash Flow Information | Supplemental balance sheet information related to our leases was as follows:
|  | December 31,
|  | 2022 |  | 2021
Weighted average remaining lease term (in years) |  |  |  |
Operating leases |  | 7.2 |  | 7.4
Finance leases |  | 7.8 |  | 8.6
Weighted average discount rate |  |  |  |
Operating leases |  | 4.2 | % |  | 3.8 | %
Finance leases |  | 4.2 | % |  | 3.9 | %
The components of lease expense were as follows:
|  | Years Ended December 31,
|  | 2022 |  | 2021 |  | 2020
|  | (In thousands)
Operating lease expense |  | $ | 116,769 |  |  | $ | 117,292 |  |  | $ | 121,608 |
Finance lease expense: |  |  |  |  |  |
Amortization of right-of-use assets |  | 13,003 |  |  | 4,295 |  |  | 4,400 |
Interest on lease liabilities |  | 2,593 |  |  | 733 |  |  | 415 |
Variable lease cost |  | 4,448 |  |  | 3,645 |  |  | 3,580 |
Total lease expense |  | $ | 136,813 |  |  | $ | 125,965 |  |  | $ | 130,003 |
Supplemental cash flow information related to leases was as follows:
|  | Years Ended December 31,
|  | 2022 |  | 2021 |  | 2020
|  | (In thousands)
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |  |  |
Operating cash flows from operating leases |  | $ | 126,048 |  |  | $ | 129,577 |  |  | $ | 126,313 |
Operating cash flows from finance leases |  | $ | 2,593 |  |  | $ | 733 |  |  | $ | 415 |
Financing cash flows from finance leases |  | $ | 11,713 |  |  | $ | 3,990 |  |  | $ | 2,995 |
Right-of-use assets obtained in exchange for lease obligations: |  |  |  |  |  |
Operating leases |  | $ | 61,403 |  |  | $ | 147,718 |  |  | $ | 18,823 |
Finance leases |  | $ | 6,149 |  |  | $ | 64,334 |  |  | $ | 4,085 |
Schedule of Operating and Finance Lease Maturities | As of December 31, 2022, minimum future lease payments of our operating and finance lease obligations were as follows:
|  | Operating |  | Finance
|  | (In thousands)
2023 |  | $ | 120,995 |  |  | $ | 13,234 |
2024 |  | 94,207 |  |  | 9,647 |
2025 |  | 44,132 |  |  | 8,564 |
2026 |  | 29,122 |  |  | 7,682 |
2027 |  | 17,931 |  |  | 6,419 |
Thereafter |  | 127,714 |  |  | 26,845 |
Future minimum lease payments |  | 434,101 |  |  | 72,391 |
Less: imputed interest |  | 69,960 |  |  | 11,308 |
Total lease obligations |  | 364,141 |  |  | 61,083 |
Less: current obligations |  | 109,926 |  |  | 10,722 |
Long-term lease obligations |  | $ | 254,215 |  |  | $ | 50,361 |
Schedule of Lease Income | Lease income recognized was as follows:
|  | Years Ended December 31,
|  | 2022 |  | 2021 |  | 2020
|  | (In thousands) |  |
Operating lease revenues |  | $ | 14,346 |  |  | $ | 15,281 |  |  | $ | 22,636 |
Gain on sales-type leases |  | $ | — |  |  | $ | — |  |  | $ | 33,834 |
Sales-type lease interest income |  | $ | 2,515 |  |  | $ | 2,545 |  |  | $ | 1,928 |
Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable |  | $ | 1,782 |  |  | $ | 2,162 |  |  | $ | 1,690 |
Schedule of Minimum Undiscounted Lease Payments | Annual minimum undiscounted lease payments in which HEP is a lessor to third-party contracts as of December 31, 2022 were as follows:
|  | Operating |  | Sales-type
|  | (In thousands)
2023 |  | $ | 11,017 |  |  | $ | 2,955 |
2024 |  | 11,017 |  |  | 2,955 |
2025 |  | 3,017 |  |  | 2,955 |
2026 |  | — |  |  | 2,955 |
2027 |  | — |  |  | 2,955 |
Thereafter |  | — |  |  | 21,425 |
Total lease payment receipts |  | $ | 25,051 |  |  | 36,200 |
Less: imputed interest |  |  |  | (27,202) |
|  |  |  | 8,998 |
Unguaranteed residual assets at end of leases |  |  |  | 25,182 |
Net investment in leases |  |  |  | $ | 34,180 |
Schedule of Net Investments in Operating Leases | Net investment in sales-type leases recorded on our consolidated balance sheet was composed of the following:
|  | December 31, 2022 |  | December 31, 2021
|  | (In thousands)
Lease receivables |  | $ | 23,797 |  |  | $ | 24,962 |
Unguaranteed residual assets |  | 10,383 |  |  | 9,659 |
Net investment in leases |  | $ | 34,180 |  |  | $ | 34,621 |

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