v2.3.0.11
Benefit Plans (Notes)
 6 Months Ended
Jun. 30, 2011
Benefit Plans [Abstract]  
Benefit Plans [Text Block]
BENEFIT PLANS


Employees supporting our operations participate in the benefit plans of Tesoro. Our employee benefit plan expenses (credits) were $0.4 million and $(0.3) million for the three months ended June 30, 2011 and 2010, respectively, and $0.6 million and $0.1 million for the six months ended June 30, 2011 and 2010, respectively. The 2010 amounts include credits related to the elimination of certain other postretirement benefits related to our Predecessor employees. Additionally, employees supporting our operations participate in Tesoro's employee thrift plan. These employee benefit plan expenses and the related payroll costs are included in operating expenses and general and administrative expenses and include amounts allocated to the Predecessor for periods prior to the closing of the Offering as described below.


The Predecessor was allocated expenses for costs associated with such benefit plans based on the percentage of the Predecessor's allocated salaries compared to Tesoro's total salaries and headcount. Tesoro, subsequent to the initial public offering, allocates expense for costs associated with such benefit plans based on the salaries of Tesoro's employees that provide services to TLLP as a percentage of total Tesoro salaries. Our Predecessor's share of such costs (credits) was $0.1 million and $(0.3) million for the three months ended June 30, 2011 and 2010, respectively, and $0.3 million and $0.1 million for the six months ended June 30, 2011 and 2010, respectively.