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Leases
12 Months Ended
Dec. 31, 2022
Leases [Abstract]  
Leases LEASES
    The Partnership has numerous operating leases primarily for terminal facilities and transportation and other equipment. The leases generally provide that all expenses related to the equipment are to be paid by the lessee.

    Operating lease ROU assets and operating lease liabilities are recognized based on the present value of lease payments over the lease term at commencement date. Because most of the Partnership's leases do not provide an implicit rate of return, the Partnership uses its imputed collateralized rate based on the information available at commencement date in determining the present value of lease payments. The estimated rate is based on a risk-free rate plus a risk-adjusted margin.

The Partnership's leases have remaining lease terms of 1 year to 14 years, some of which include options to extend the leases for up to 5 years, and some of which include options to terminate the leases within 1 year. The Partnership includes extension periods and excludes termination periods from its lease term if, at commencement, it is reasonably likely that the Partnership will exercise the option.

    The components of lease expense for the years ended December 31, 2022, 2021, and 2020 were as follows:
202220212020
Operating lease cost$10,752 $9,266 $10,672 
Finance lease cost:
     Amortization of right-of-use assets92 164 1,755 
     Interest on lease liabilities26 294 
Short-term lease cost11,546 10,290 13,187 
Variable lease cost185 115 109 
Total lease cost$22,584 $19,861 $26,017 
    Supplemental cash flow information for the years ended December 31, 2022, 2021, and 2020 related to leases were as follows:
202220212020
Cash paid for amounts included in the measurement of lease liabilities:
     Operating cash flows from operating leases$20,153 $19,678 $23,996 
     Operating cash flows from finance leases26 294 
     Financing cash flows from finance leases279 2,707 4,562 
Right-of-use assets obtained in exchange for lease obligations:
     Operating leases$22,433 $7,668 $7,779 
     Finance leases— — 83 
    
Supplemental balance sheet information related to leases was as follows at December 31, 2022 and 2021:
20222021
Operating Leases
Operating lease right-of-use assets$34,963 $21,861 
Current portion of operating lease liabilities included in "Other accrued liabilities"$9,084 $6,600 
Operating lease liabilities26,268 15,704 
     Total operating lease liabilities$35,352 $22,304 
Finance Leases
Property, plant and equipment, at cost$83 $1,071 
Accumulated depreciation(44)(364)
     Property, plant and equipment, net$39 $707 
Current installments of finance lease obligations$$280 
Finance lease obligations
     Total finance lease obligations$$289 
Weighted Average Remaining Lease Term (years)
     Operating leases5.746.46
     Finance leases0.410.97
Weighted Average Discount Rate
     Operating leases5.24 %4.96 %
     Finance leases3.61 %5.74 %
    The Partnership’s future minimum lease obligations as of December 31, 2022 consist of the following:
Operating LeasesFinance Leases
Year 1$12,151 $
Year 29,726 — 
Year 38,034 — 
Year 45,610 — 
Year 53,182 — 
Thereafter7,053 — 
     Total45,756 
     Less amounts representing interest costs(10,404)— 
Total lease liability$35,352 $

    As of December 31, 2022, we have additional operating leases for land, buildings and equipment that have not yet commenced of $4,040. These operating leases will commence during the first quarter of 2023 with lease terms of 3 to 5 years.

The Partnership has non-cancelable revenue arrangements that are under the scope of ASC 842 whereby we have committed certain terminalling and storage assets in exchange for a minimum fee. Future minimum revenues the Partnership expects to receive under these non-cancelable arrangements as of December 31, 2022 are as follows: 2023 - $21,294; 2024 - $15,459; 2025 - $14,877; 2026 - $8,997; 2027 - $8,300; subsequent years - $24,636.
Leases LEASES
    The Partnership has numerous operating leases primarily for terminal facilities and transportation and other equipment. The leases generally provide that all expenses related to the equipment are to be paid by the lessee.

    Operating lease ROU assets and operating lease liabilities are recognized based on the present value of lease payments over the lease term at commencement date. Because most of the Partnership's leases do not provide an implicit rate of return, the Partnership uses its imputed collateralized rate based on the information available at commencement date in determining the present value of lease payments. The estimated rate is based on a risk-free rate plus a risk-adjusted margin.

The Partnership's leases have remaining lease terms of 1 year to 14 years, some of which include options to extend the leases for up to 5 years, and some of which include options to terminate the leases within 1 year. The Partnership includes extension periods and excludes termination periods from its lease term if, at commencement, it is reasonably likely that the Partnership will exercise the option.

    The components of lease expense for the years ended December 31, 2022, 2021, and 2020 were as follows:
202220212020
Operating lease cost$10,752 $9,266 $10,672 
Finance lease cost:
     Amortization of right-of-use assets92 164 1,755 
     Interest on lease liabilities26 294 
Short-term lease cost11,546 10,290 13,187 
Variable lease cost185 115 109 
Total lease cost$22,584 $19,861 $26,017 
    Supplemental cash flow information for the years ended December 31, 2022, 2021, and 2020 related to leases were as follows:
202220212020
Cash paid for amounts included in the measurement of lease liabilities:
     Operating cash flows from operating leases$20,153 $19,678 $23,996 
     Operating cash flows from finance leases26 294 
     Financing cash flows from finance leases279 2,707 4,562 
Right-of-use assets obtained in exchange for lease obligations:
     Operating leases$22,433 $7,668 $7,779 
     Finance leases— — 83 
    
Supplemental balance sheet information related to leases was as follows at December 31, 2022 and 2021:
20222021
Operating Leases
Operating lease right-of-use assets$34,963 $21,861 
Current portion of operating lease liabilities included in "Other accrued liabilities"$9,084 $6,600 
Operating lease liabilities26,268 15,704 
     Total operating lease liabilities$35,352 $22,304 
Finance Leases
Property, plant and equipment, at cost$83 $1,071 
Accumulated depreciation(44)(364)
     Property, plant and equipment, net$39 $707 
Current installments of finance lease obligations$$280 
Finance lease obligations
     Total finance lease obligations$$289 
Weighted Average Remaining Lease Term (years)
     Operating leases5.746.46
     Finance leases0.410.97
Weighted Average Discount Rate
     Operating leases5.24 %4.96 %
     Finance leases3.61 %5.74 %
    The Partnership’s future minimum lease obligations as of December 31, 2022 consist of the following:
Operating LeasesFinance Leases
Year 1$12,151 $
Year 29,726 — 
Year 38,034 — 
Year 45,610 — 
Year 53,182 — 
Thereafter7,053 — 
     Total45,756 
     Less amounts representing interest costs(10,404)— 
Total lease liability$35,352 $

    As of December 31, 2022, we have additional operating leases for land, buildings and equipment that have not yet commenced of $4,040. These operating leases will commence during the first quarter of 2023 with lease terms of 3 to 5 years.

The Partnership has non-cancelable revenue arrangements that are under the scope of ASC 842 whereby we have committed certain terminalling and storage assets in exchange for a minimum fee. Future minimum revenues the Partnership expects to receive under these non-cancelable arrangements as of December 31, 2022 are as follows: 2023 - $21,294; 2024 - $15,459; 2025 - $14,877; 2026 - $8,997; 2027 - $8,300; subsequent years - $24,636.
Leases LEASES
    The Partnership has numerous operating leases primarily for terminal facilities and transportation and other equipment. The leases generally provide that all expenses related to the equipment are to be paid by the lessee.

    Operating lease ROU assets and operating lease liabilities are recognized based on the present value of lease payments over the lease term at commencement date. Because most of the Partnership's leases do not provide an implicit rate of return, the Partnership uses its imputed collateralized rate based on the information available at commencement date in determining the present value of lease payments. The estimated rate is based on a risk-free rate plus a risk-adjusted margin.

The Partnership's leases have remaining lease terms of 1 year to 14 years, some of which include options to extend the leases for up to 5 years, and some of which include options to terminate the leases within 1 year. The Partnership includes extension periods and excludes termination periods from its lease term if, at commencement, it is reasonably likely that the Partnership will exercise the option.

    The components of lease expense for the years ended December 31, 2022, 2021, and 2020 were as follows:
202220212020
Operating lease cost$10,752 $9,266 $10,672 
Finance lease cost:
     Amortization of right-of-use assets92 164 1,755 
     Interest on lease liabilities26 294 
Short-term lease cost11,546 10,290 13,187 
Variable lease cost185 115 109 
Total lease cost$22,584 $19,861 $26,017 
    Supplemental cash flow information for the years ended December 31, 2022, 2021, and 2020 related to leases were as follows:
202220212020
Cash paid for amounts included in the measurement of lease liabilities:
     Operating cash flows from operating leases$20,153 $19,678 $23,996 
     Operating cash flows from finance leases26 294 
     Financing cash flows from finance leases279 2,707 4,562 
Right-of-use assets obtained in exchange for lease obligations:
     Operating leases$22,433 $7,668 $7,779 
     Finance leases— — 83 
    
Supplemental balance sheet information related to leases was as follows at December 31, 2022 and 2021:
20222021
Operating Leases
Operating lease right-of-use assets$34,963 $21,861 
Current portion of operating lease liabilities included in "Other accrued liabilities"$9,084 $6,600 
Operating lease liabilities26,268 15,704 
     Total operating lease liabilities$35,352 $22,304 
Finance Leases
Property, plant and equipment, at cost$83 $1,071 
Accumulated depreciation(44)(364)
     Property, plant and equipment, net$39 $707 
Current installments of finance lease obligations$$280 
Finance lease obligations
     Total finance lease obligations$$289 
Weighted Average Remaining Lease Term (years)
     Operating leases5.746.46
     Finance leases0.410.97
Weighted Average Discount Rate
     Operating leases5.24 %4.96 %
     Finance leases3.61 %5.74 %
    The Partnership’s future minimum lease obligations as of December 31, 2022 consist of the following:
Operating LeasesFinance Leases
Year 1$12,151 $
Year 29,726 — 
Year 38,034 — 
Year 45,610 — 
Year 53,182 — 
Thereafter7,053 — 
     Total45,756 
     Less amounts representing interest costs(10,404)— 
Total lease liability$35,352 $

    As of December 31, 2022, we have additional operating leases for land, buildings and equipment that have not yet commenced of $4,040. These operating leases will commence during the first quarter of 2023 with lease terms of 3 to 5 years.

The Partnership has non-cancelable revenue arrangements that are under the scope of ASC 842 whereby we have committed certain terminalling and storage assets in exchange for a minimum fee. Future minimum revenues the Partnership expects to receive under these non-cancelable arrangements as of December 31, 2022 are as follows: 2023 - $21,294; 2024 - $15,459; 2025 - $14,877; 2026 - $8,997; 2027 - $8,300; subsequent years - $24,636.