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Leases
 3 Months Ended
Mar. 31, 2023
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 Right-of-Use 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.

Our 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 three months ended March 31, 2023 and 2022 were as follows:
Three Months Ended March 31,
20232022
Operating lease cost$3,187 $2,271 
Finance lease cost:
     Amortization of right-of-use assets$4 25 
     Interest on lease liabilities— 4 
Short-term lease cost1,708 2,618 
Variable lease cost55 44 
Total lease cost$4,954 $4,962 
    
Supplemental balance sheet information related to leases at March 31, 2023 and December 31, 2022 was as follows:
March 31,
2023		December 31, 2022
Operating Leases
Operating lease right-of-use assets$37,560 $34,963 
Current portion of operating lease liabilities included in "Other accrued liabilities"$10,061 $9,084 
Operating lease liabilities$27,801 26,268 
     Total operating lease liabilities$37,862 $35,352 
Finance Leases
Property, plant and equipment, at cost$54 $83 
Accumulated depreciation$(30)(44)
     Property, plant and equipment, net$24 $39 
Current installments of finance lease obligations$3 $9 
Finance lease obligations$— $— 
     Total finance lease obligations$3 $9 

    The Partnership’s future minimum lease obligations as of March 31, 2023 consist of the following:
Operating LeasesFinance Leases
Year 1$9,593 $3 
Year 210,677 — 
Year 38,980 — 
Year 46,562 — 
Year 54,086 — 
Thereafter7,215 — 
     Total$47,113 $3 
     Less amounts representing interest costs(9,251)— 
Total lease liability$37,862 $3 

    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 March 31, 2023 are as follows: 2023 - $17,306; 2024 - $16,907; 2025 - $15,152; 2026 - $9,029; 2027 - $8,316; 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 Right-of-Use 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.

Our 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 three months ended March 31, 2023 and 2022 were as follows:
Three Months Ended March 31,
20232022
Operating lease cost$3,187 $2,271 
Finance lease cost:
     Amortization of right-of-use assets$4 25 
     Interest on lease liabilities— 4 
Short-term lease cost1,708 2,618 
Variable lease cost55 44 
Total lease cost$4,954 $4,962 
    
Supplemental balance sheet information related to leases at March 31, 2023 and December 31, 2022 was as follows:
March 31,
2023		December 31, 2022
Operating Leases
Operating lease right-of-use assets$37,560 $34,963 
Current portion of operating lease liabilities included in "Other accrued liabilities"$10,061 $9,084 
Operating lease liabilities$27,801 26,268 
     Total operating lease liabilities$37,862 $35,352 
Finance Leases
Property, plant and equipment, at cost$54 $83 
Accumulated depreciation$(30)(44)
     Property, plant and equipment, net$24 $39 
Current installments of finance lease obligations$3 $9 
Finance lease obligations$— $— 
     Total finance lease obligations$3 $9 

    The Partnership’s future minimum lease obligations as of March 31, 2023 consist of the following:
Operating LeasesFinance Leases
Year 1$9,593 $3 
Year 210,677 — 
Year 38,980 — 
Year 46,562 — 
Year 54,086 — 
Thereafter7,215 — 
     Total$47,113 $3 
     Less amounts representing interest costs(9,251)— 
Total lease liability$37,862 $3 

    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 March 31, 2023 are as follows: 2023 - $17,306; 2024 - $16,907; 2025 - $15,152; 2026 - $9,029; 2027 - $8,316; subsequent years - $24,636.