Accrued Expenses And Other Long-term Liabilities

12 Months Ended

Dec. 31, 2019

Accrued Expensesand Other Long Term Liabilities [Abstract]

Accrued Expenses And Other Long-term Liabilities

Note 10. ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES

Accrued expenses and other current liabilities consisted of the following (in thousands):

	December 31,
	2019		2018
Taxes other than income	$	7,881	$	7,540
Current portion of environmental liabilities		1,520		1,450
Interest		992		1,362
Professional fees		880		1,129
Termination benefits		88		219
Current portion of sale-leaseback obligations (a)		—		1,166
Payroll (b)		—		519
Other		5,021		4,486
Total accrued expenses and other current liabilities	$	16,382	$	17,871

Other long-term liabilities consisted of the following (in thousands):

	December 31,
	2019		2018
Security deposits	$	12,812	$	11,135
Accounts payable to Circle K (c)		4,616		—
Environmental liabilities		1,870		2,164
Sale-leaseback obligations, net of deferred financing costs (a)		—		74,147
Deferred rent expense (a)		—		3,057
Above market leases (a)		—		1,331
Other		5,051		3,755
Total other long-term liabilities	$	24,349	$	95,589

(a)

See Note 2 for information regarding the transition adjustment recorded related to the adoption of ASC 842.

(b)

See Note 21 for information regarding the dealerization of our remaining company operated sites.

(c)

See Note 13 for information regarding the noncurrent portion of our accounts payable with Circle K.

Asset Retirement Obligations

Environmental laws in the U.S. require the permanent closure of USTs within one to two years after the USTs are no longer in service, depending on the jurisdiction in which the USTs are located. We have estimated that USTs at our owned retail sites will remain in service approximately 30 years and that we will have an obligation to remove those USTs at that time. For our leased retail sites, our lease agreements generally require that we remove certain improvements, primarily USTs and signage, upon termination of the lease, and so an asset retirement obligation is incurred upon entering the lease. There are no assets that are legally restricted for purposes of settling our asset retirement obligations.

A rollforward of our asset retirement obligation is below (in thousands):

	December 31,
	2019			2018
Balance at beginning of year	$	32,867		$	31,467
Recognition of asset retirement obligations		3,505			105
Changes in estimated cash flows or settlement dates		(1,789	)		(122	)
Accretion		1,317			1,533
Obligations settled		(123	)		(116	)
Balance at end of year		35,777			32,867
Current portion, included within accrued expenses and other current liabilities		188			120
Long-term portion	$	35,589		$	32,747