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Separation Benefits | 12 Months Ended
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Dec. 31, 2019
Restructuring And Related Activities [Abstract] |
Separation Benefits | Note 24. SEPARATION BENEFITS As discussed in Note 21, we dealerized the remaining 46 company operated sites in the third quarter of 2019. As a result of communicating a plan to exit the company operated business, we recorded separation benefit costs totaling $0.4 million in the first quarter of 2019, which is anticipated to be paid in the first quarter of 2020. During the second quarter of 2017, the Partnership recognized a $5.4 million charge for severance and benefit costs associated with certain officers and other employees of CST Services who provided services to the Partnership and who terminated employment upon the consummation of the CST Merger, which constituted a change in control, as defined in the EICP and CST’s severance plans. Such costs are included in general and administrative expenses and were paid by Circle K in 2017. In addition, certain participants in the EICP received retention bonuses that were paid in annual installments that began in July 2017 and continued through July 2019. The Partnership recorded charges totaling $0.1 million, $0.8 million and $1.7 million related to these payments during 2019, 2018 and 2017, respectively, which were included in general and administrative expenses. We also recognized a $1.7 million charge in 2017 for additional EICP severance payments, also included in general and administrative expenses. Accounts payable and other long-term liabilities at December 31, 2019 and accounts payable to related parties at December 31, 2018 includes all the components above as we will reimburse Circle K. See Note 13 for additional information regarding the timing of reimbursement. The following table presents a rollforward of accrued separation benefits:
|  | 2019 |  |  | 2018 |
Balance at beginning of year |  | $ | 9,313 |  |  | $ | 8,569 |
Provision for separation benefits |  |  | 417 |  |  |  | 770 |
Separation benefits paid |  |  | (3 | ) |  |  | (26 | )
Balance at end of year |  | $ | 9,727 |  |  | $ | 9,313 |

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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