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Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2018

Under ASC 606

Disaggregation of revenue

	For the year ended December 31, 2018
Time and bareboat charters (operating leases)	$	107,923
Voyage charters (accounted for under ASC 606)		9,672
Total	$	117,595

Balance Sheet Location

Impact of the adoption of ASU 2014-09

		As at December 31, 2018
		As reported				Balances without adoption of ASU 2014-09				Effect of change
Assets
Current Assets
Trade accounts receivable		$	16,126			$	17,526			$	(1,400	)
Prepayments and other assets			2,017				1,620				397
Liabilities
Current liabilities			115,159				115,194				35

Income Statement Location

Impact of the adoption of ASU 2014-09

		For the year ended December 31, 2018
		As reported				Balances without adoption of ASU 2014-09				Effect of change
Partnership’s net  income from discontinued operations			7,507				8,475				(968	)
Partnership’s net (loss) / income from operations			(104)				864				(968)
Net income from discontinued operations per common unit basic and diluted (adjusted for the March 2019 Reverse Split)			0.41				0.46				(0.05	)
Net loss from  operations per common unit basic and diluted (adjusted for the March 2019 Reverse Split)			(0.60)				(0.55)				(0.05	)

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- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

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-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
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