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Recent Accounting Pronouncements | 12 Months Ended
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Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract] |
Recent Accounting Pronouncements | RECENT ACCOUNTING PRONOUNCEMENTS In December 2023, the FASB issued Accounting Standards Update (“ASU”) 2023-09, “Improvements to Income Tax Disclosures”, which requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as additional information on income taxes paid. The new standard is effective for annual reporting periods beginning after December 15, 2024, with early adoption permitted and can be applied on either a prospective or retroactive basis. This ASU will result in the required additional disclosures being included in the Partnership's consolidated financial statements, once adopted. In November 2023, the FASB issued ASU 2023-07, "Improvements to Reportable Segment Disclosures", effective for fiscal years beginning after December 15, 2023. The ASU adds disclosure requirements about an entity's reportable segments' oversight and significant expenses on an interim and annual basis. Early adoption is permitted. The Partnership is currently evaluating the guidance and its impact to the financial statements. On January 1, 2021, the Partnership adopted FASB ASU 2019-12, Income Taxes (Accounting Standards Codification (“ASC”) Topic 740): Simplifying the Accounting for Income Taxes, which removes certain exceptions to general principles in ASC 740 and clarifies and amends existing guidance within U.S. GAAP. Adoption of the new standard did not have a material impact on the Partnership’s consolidated financial statements.

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