Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2013

Property, Plant and Equipment [Line Items]

Property, Plant and Equipment [Table Text Block]

Depreciation is computed using the straight-line method over management’s estimated useful lives of the related assets, except for automotive equipment, which is depreciated using a declining-balance method. The estimated useful lives are as follows:



	Years
Building and pipeline improvements	15-40
Pipelines and terminals	15-40
Asset retirement obligation assets	15-50
Other equipment	3-15

Property, plant and equipment, at cost, consist of the following (in thousands):



	December 31,
	2013			2012

Land and land improvements	$	1,931		$	1,084
Building and building improvements	944			923
Pipelines and terminals	205,866			175,456
Asset retirement obligations	1,999			1,998
Other equipment	2,219			1,557
Construction in process	22,629			35,030
	235,588			216,048
Less: accumulated depreciation	(36,306		)	(24,991		)
	$	199,282		$	191,057

Property, plant and equipment, accumulated depreciation and depreciation expense by reporting segment as of and for the years ended December 31, 2013 and 2012 are as follows (in thousands):



	As of and For the Year Ended December 31, 2013
	Pipelines and Transportation			Wholesale Marketing and Terminalling			Consolidated
Property, plant and equipment	$	174,823		$	60,765		$	235,588
Less: Accumulated depreciation	(22,032		)	(14,274		)	(36,306		)
Property, plant and equipment, net	$	152,791		$	46,491		$	199,282
Depreciation expense	$	8,756		$	2,617		$	11,373



	As of and For the Year Ended December 31, 2012
	Pipelines and Transportation			Wholesale Marketing and Terminalling			Consolidated
Property, plant and equipment	$	168,196		$	47,852		$	216,048
Less: Accumulated depreciation	(13,642		)	(11,349		)	(24,991		)
Property, plant and equipment, net	$	154,554		$	36,503		$	191,057
Depreciation expense	$	6,771		$	2,285		$	9,056