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SHAREHOLDERS' EQUITY AND PARTNERS' CAPITAL (Tables) | 12 Months Ended
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Dec. 31, 2020
Equity [Abstract] |
Schedule of Basic and Diluted EPU for Common and Special Common Units | The following table presents basic and diluted EPU for common and special common units for the years ended December 31, 2020, 2019 and 2018 (in thousands, except per unit data):
|  | Year Ended December 31, |
|  |  | 2020 |  |  |  | 2019 |  |  |  | 2018 |
Net Loss Attributable to Common Unitholders |  | $ | (352,256 | ) |  | $ | (177,352 | ) |  | $ | (143,148 | )
Distributions to Common Unitholders - Declared Only |  |  | — |  |  |  | (14,638 | ) |  |  | (131,256 | )
Distributions to Special Common Unitholders - Declared and Undeclared |  |  |  |  |  |  |  |  |  |  |  |
Common units issued on conversion of SCUs |  |  | — |  |  |  | (133 | ) |  |  | (1,249 | )
S-SCUs |  |  | (3,810 | ) |  |  | (4,572 | ) |  |  | (4,572 | )
L-SCUs |  |  | (433 | ) |  |  | (1,732 | ) |  |  | (1,732 | )
K-SCUs |  |  | (2,746 | ) |  |  | (3,375 | ) |  |  | (3,393 | )
Total Undistributed Losses Available to Common and Special Common Unitholders |  | $ | (359,245 | ) |  | $ | (201,802 | ) |  | $ | (285,350 | )
Distributed Earnings: |  |  |  |  |  |  |  |  |  |  |  |
Common units issued on conversion of SCUs |  | $ | — |  |  | $ | 133 |  |  | $ | 1,249 |
S-SCUs |  |  | 3,810 |  |  |  | 4,572 |  |  |  | 4,572 |
L-SCUs |  |  | 433 |  |  |  | 1,732 |  |  |  | 1,732 |
K-SCUs |  |  | 2,746 |  |  |  | 3,375 |  |  |  | 3,393 |
Common Units |  |  | — |  |  |  | 14,639 |  |  |  | 131,257 |
Undistributed Losses: |  |  |  |  |  |  |  |  |  |  |  |
Common units issued on conversion of SCUs |  | $ | — |  |  | $ | — |  |  | $ | — |
S-SCUs |  |  | — |  |  |  | — |  |  |  | — |
L-SCUs |  |  | — |  |  |  | — |  |  |  | — |
K-SCUs |  |  | — |  |  |  | — |  |  |  | — |
Common Units |  |  | (359,245 | ) |  |  | (201,802 | ) |  |  | (285,350 | )
Weighted Average: |  |  |  |  |  |  |  |  |  |  |  |
Common units issued on conversion of SCUs |  |  | 1,534 |  |  |  | 1,758 |  |  |  | 1,872 |
S-SCUs |  |  | 1,561 |  |  |  | 1,561 |  |  |  | 1,561 |
L-SCUs |  |  | 572 |  |  |  | 572 |  |  |  | 572 |
K-SCUs |  |  | 1,069 |  |  |  | 1,137 |  |  |  | 1,144 |
Common Units |  |  | 196,850 |  |  |  | 195,142 |  |  |  | 194,430 |
Basic EPU: |  |  |  |  |  |  |  |  |  |  |  |
Common units issued on conversion of SCUs |  | $ | — |  |  | $ | 0.08 |  |  | $ | 0.67 |
S-SCUs |  |  | 2.44 |  |  |  | 2.93 |  |  |  | 2.93 |
L-SCUs |  |  | 0.76 |  |  |  | 3.03 |  |  |  | 3.03 |
K-SCUs |  |  | 2.57 |  |  |  | 2.97 |  |  |  | 2.96 |
Common Units |  |  | (1.82 | ) |  |  | (0.96 | ) |  |  | (0.79 | )
Total Basic EPU |  | $ | (1.75 | ) |  | $ | (0.89 | ) |  | $ | (0.72 | )
Diluted EPU: |  |  |  |  |  |  |  |  |  |  |  |
Common units issued on conversion of SCUs |  | $ | — |  |  | $ | 0.08 |  |  | $ | 0.67 |
S-SCUs |  |  | 2.44 |  |  |  | 2.93 |  |  |  | 2.93 |
L-SCUs |  |  | 0.76 |  |  |  | 3.03 |  |  |  | 3.03 |
K-SCUs |  |  | 2.57 |  |  |  | 2.97 |  |  |  | 2.96 |
Common Units |  |  | (1.82 | ) |  |  | (0.96 | ) |  |  | (0.79 | )
Total Diluted EPU |  | $ | (1.75 | ) |  | $ | (0.89 | ) |  | $ | (0.72 | )
Schedule of Dividends Declared and Paid for Income Tax Purposes | The allocations of dividends declared and paid for income tax purposes are as follows (income tax allocations are not applicable in 2020 due to the Company not paying any dividends in 2020):
|  | Year Ended December 31,
|  | 2019 |  |  |  | 2018 |  |
Dividends declared: |  |  |  |  |  |  |  |  |  |
Common stock |  | $ | 0.15 |  |  |  | $ | 0.80 |  | (1)
Series D preferred stock |  | $ | 13.83 |  |  |  | $ | 18.44 |  |
Series E preferred stock |  | $ | 12.42 |  |  |  | $ | 16.56 |  |
Allocations: |  |  |  |  |  |  |  |  |  |
Common stock |  |  |  |  |  |  |  |  |  |
Ordinary income |  |  | — | % |  |  |  | 82.83 | % |
Capital gains 25% rate |  |  | — | % |  |  |  | — | % |
Return of capital |  |  | 100.00 | % |  |  |  | 17.17 | % |
Total |  |  | 100.00 | % |  |  |  | 100.00 | % |
Preferred stock (2) |  |  |  |  |  |  |  |  |  |
Ordinary income |  |  | — | % |  |  |  | 100.00 | % |
Capital gains 25% rate |  |  | — | % |  |  |  | — | % |
Return of capital |  |  | 100.00 | % |  |  |  | — | % |
Total |  |  | 100.00 | % |  |  |  | 100.00 | % |
(1) | Of the $0.075 per share dividend declared on October 29, 2018 and paid January 16, 2019, $0.075 was reported and is taxable in 2019. |
(2) | The allocations for income tax purposes are the same for each series of preferred stock for each period presented. |

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