v3.19.3

Recent Accounting Pronouncements (Tables) | 9 Months Ended
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Sep. 30, 2019
Accounting Policies [Abstract] |
Schedule of Effect of Topic 842 on Balance Sheet | The following presents the financial statement line items impacted by the Partnership’s Topic 842 adoption. Effect of Topic 842 Adoption on the Condensed Consolidated Balance Sheet as of January 1, 2019
(in thousands) | December 31, 2018 As Stated |  | Effect of Adoption of Topic 842 - Leases (Unaudited) |  | January 1, 2019 As Adjusted
Current assets: |  |  |  |  |
Prepaid expenses and other current assets | $ | 6,989 |  |  | $ | (2,650 | ) | (1) | $ | 4,339 |
Total currents assets | 193,981 |  |  | (2,650 | ) |  | 191,331 |
Other long-term assets | 4,198 |  |  | 16,923 |  | (2) | 21,121 |
Total assets | $ | 1,254,388 |  |  | $ | 14,273 |  |  | $ | 1,268,661 |
Current liabilities: |  |  |  |  |
Other current liabilities | $ | 24,066 |  |  | $ | 3,462 |  | (3) | $ | 27,528 |
Total current liabilities | 122,635 |  |  | 3,462 |  |  | 126,097 |
Long-term liabilities: |  |  |  |  |
Other long-term liabilities | 2,938 |  |  | 10,811 |  | (3) | 13,749 |
Total long-term liabilities | 631,927 |  |  | 10,811 |  |  | 642,738 |
Equity: |  |  |  |  |
Total liabilities and partners’ capital | $ | 1,254,388 |  |  | $ | 14,273 |  |  | $ | 1,268,661 |
(1) | Represents lease prepayments reclassified to ROU assets.
(2) | Represents recognition of initial ROU assets for operating leases, including the reclassification of certain lease prepayments.
(3) Represents the initial recognition of lease liabilities.

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- Definition Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=116846552&loc=d3e765-108305 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.10-01.(b)(6)) -URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=116846552&loc=d3e725-108305 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794 + Details
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