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Business Segments | 9 Months Ended
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Sep. 30, 2023
Segment Reporting [Abstract] |
Business Segments | BUSINESS SEGMENTS The Partnership has four reportable segments: (1) terminalling and storage, (2) transportation, (3) sulfur services and (4) specialty products. The Partnership’s reportable segments are strategic business units that offer different products and services. The operating income of these segments is reviewed by the chief operating decision maker to assess performance and make business decisions. Effective January 1, 2023, the Partnership reorganized its Terminalling and Storage and Natural Gas Liquids operating segments. The underground NGL storage division of the Partnership's Natural Gas Liquids operating segment was moved to the Terminalling and Storage operating segment. Further, the Partnership's packaged lubricants and grease businesses were moved from the Terminalling and Storage operating segment to the Specialty Products operating segment (formerly named the Natural Gas Liquids segment). All prior period financial information has been revised to reflect these changes. In conjunction with the segment reorganization, the Partnership allocated $4,229 of goodwill from the Terminalling and Storage operating segment to the Specialty Products operating segment. The Partnership evaluates the performance of its reportable segments based on operating income. There is no allocation of interest expense.
Three Months Ended September 30, 2023 | Operating Revenues |  | Intersegment Revenues Eliminations |  | Operating Revenues after Eliminations |  | Depreciation and Amortization |  | Operating Income (Loss) after Eliminations |  | Capital Expenditures and Plant Turnaround Costs
Terminalling and storage | $ | 23,973 |  |  | $ | (1,771) |  |  | $ | 22,202 |  |  | $ | 5,102 |  |  | $ | 1,357 |  |  | $ | 2,684 |
Transportation | 58,541 |  |  | (3,318) |  |  | 55,223 |  |  | 3,674 |  |  | 3,323 |  |  | 1,939 |
Sulfur services | 32,577 |  |  | — |  |  | 32,577 |  |  | 2,639 |  |  | 5,993 |  |  | 5,015 |
Specialty products | 66,720 |  |  | (25) |  |  | 66,695 |  |  | 808 |  |  | 7,868 |  |  | 1,028 |
Indirect selling, general and administrative | — |  |  | — |  |  | — |  |  | — |  |  | (3,837) |  |  | — |
Total | $ | 181,811 |  |  | $ | (5,114) |  |  | $ | 176,697 |  |  | $ | 12,223 |  |  | $ | 14,704 |  |  | $ | 10,666 |
Three Months Ended September 30, 2022 | Operating Revenues |  | Intersegment Revenues Eliminations |  | Operating Revenues after Eliminations |  | Depreciation and Amortization |  | Operating Income (Loss) after Eliminations |  | Capital Expenditures and Plant Turnaround Costs
Terminalling and storage | $ | 23,034 |  |  | $ | (3,046) |  |  | $ | 19,988 |  |  | $ | 6,200 |  |  | $ | (3,046) |  |  | $ | 5,593 |
Transportation | 63,514 |  |  | (4,521) |  |  | 58,993 |  |  | 3,598 |  |  | 7,528 |  |  | 1,682 |
Sulfur services | 28,868 |  |  | — |  |  | 28,868 |  |  | 2,786 |  |  | (3,943) |  |  | 2,204 |
Specialty products | 121,483 |  |  | (27) |  |  | 121,456 |  |  | 1,137 |  |  | (8,523) |  |  | 103 |
Indirect selling, general and administrative | — |  |  | — |  |  | — |  |  | — |  |  | (4,260) |  |  | — |
Total | $ | 236,899 |  |  | $ | (7,594) |  |  | $ | 229,305 |  |  | $ | 13,721 |  |  | $ | (12,244) |  |  | $ | 9,582 |
Nine Months Ended September 30, 2023 | Operating Revenues |  | Intersegment Revenues Eliminations |  | Operating Revenues after Eliminations |  | Depreciation and Amortization |  | Operating Income (Loss) after Eliminations |  | Capital Expenditures and Plant Turnaround Costs
Terminalling and storage | $ | 71,798 |  |  | $ | (7,054) |  |  | $ | 64,744 |  |  | $ | 15,896 |  |  | $ | 3,657 |  |  | $ | 9,793 |
Transportation | 178,875 |  |  | (13,179) |  |  | 165,696 |  |  | 11,196 |  |  | 11,847 |  |  | 5,938 |
Sulfur services | 108,586 |  |  | — |  |  | 108,586 |  |  | 8,072 |  |  | 21,890 |  |  | 10,723 |
Specialty products | 277,895 |  |  | (59) |  |  | 277,836 |  |  | 2,507 |  |  | 24,073 |  |  | 1,627 |
Indirect selling, general and administrative | — |  |  | — |  |  | — |  |  | — |  |  | (11,929) |  |  | — |
Total | $ | 637,154 |  |  | $ | (20,292) |  |  | $ | 616,862 |  |  | $ | 37,671 |  |  | $ | 49,538 |  |  | $ | 28,081 |
Nine Months Ended September 30, 2022 | Operating Revenues |  | Intersegment Revenues Eliminations |  | Operating Revenues after Eliminations |  | Depreciation and Amortization |  | Operating Income (Loss) after Eliminations |  | Capital Expenditures and Plant Turnaround Costs
Terminalling and storage | $ | 69,027 |  |  | $ | (9,219) |  |  | $ | 59,808 |  |  | $ | 20,372 |  |  | $ | (9,379) |  |  | $ | 11,958 |
Transportation | 176,313 |  |  | (14,778) |  |  | 161,535 |  |  | 10,761 |  |  | 15,471 |  |  | 6,196 |
Sulfur services | 144,944 |  |  | — |  |  | 144,944 |  |  | 8,377 |  |  | 22,894 |  |  | 5,298 |
Specialty products | 409,310 |  |  | (95) |  |  | 409,215 |  |  | 3,497 |  |  | 18,481 |  |  | 840 |
Indirect selling, general and administrative | — |  |  | — |  |  | — |  |  | — |  |  | (12,772) |  |  | — |
Total | $ | 799,594 |  |  | $ | (24,092) |  |  | $ | 775,502 |  |  | $ | 43,007 |  |  | $ | 34,695 |  |  | $ | 24,292 |
The Partnership's assets by reportable segment as of September 30, 2023 and December 31, 2022, are as follows:
| September 30, 2023 |  | December 31, 2022
Total assets: |  |  |
Terminalling and storage | $ | 169,671 |  |  | $ | 184,537 |
Transportation | 161,618 |  |  | 153,451 |
Sulfur services | 100,144 |  |  | 110,688 |
Specialty products | 76,468 |  |  | 150,175 |
Total assets | $ | 507,901 |  |  | $ | 598,851 |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-15 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//280/tableOfContent Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 26 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-26 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 34 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-34 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 + Details
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