v2.3.0.15
Benefit Plans (Notes)
9 Months Ended
Sep. 30, 2011
Benefit Plans [Abstract] 
Benefit Plans [Text Block]
BENEFIT PLANS

Employees supporting our operations participate in the benefit plans and the employee thrift plan of Tesoro. The Predecessor was allocated expenses for costs associated with the benefit plans primarily based on the percentage of the Predecessor's allocated salaries compared to Tesoro's total salaries. Tesoro, subsequent to the Offering, allocates expense for costs associated with the benefit plans based on the salaries of Tesoro's employees that provide services to TLLP as a percentage of total Tesoro salaries. 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.

Our employee benefit plan expenses were $0.5 million and $0.2 million for the three months ended September 30, 2011 and 2010, respectively, and $1.1 million and $0.3 million for the nine months ended September 30, 2011 and 2010, respectively. Our Predecessor's share of such costs was $0.2 million for the three months ended September 30, 2010, and $0.3 million for both the nine months ended September 30, 2011 and 2010.