v2.4.0.6
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS
12 Months Ended
Dec. 31, 2011
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS [Abstract]  
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS
NuStar Energy has no operations and its assets consist mainly of its investments in NuStar Logistics and NuPOP, both wholly owned subsidiaries. The senior notes issued by NuStar Logistics and NuPOP are fully and unconditionally guaranteed by NuStar Energy, and both NuStar Logistics and NuPOP fully and unconditionally guarantee the outstanding senior notes of the other. As a result, the following condensed consolidating financial statements are being presented as an alternative to providing separate financial statements for NuStar Logistics and NuPOP.
Condensed Consolidating Balance Sheets
December 31, 2011
(Thousands of Dollars)
 
NuStar
Energy
 
NuStar
Logistics
 
NuPOP
 
Non-Guarantor
Subsidiaries (a)
 
Eliminations
 
Consolidated
Assets
 
 
 
 
 
 
 
 
 
 
 
Cash and cash equivalents
$
139

 
$
14

 
$

 
$
17,344

 
$

 
$
17,497

Receivables, net

 
27,533

 
6,877

 
514,477

 
(1,079
)
 
547,808

Inventories

 
2,311

 
6,370

 
579,152

 
(48
)
 
587,785

Income tax receivable

 

 

 
4,148

 

 
4,148

Other current assets

 
9,796

 
2,423

 
31,466

 

 
43,685

Intercompany receivable

 
893,268

 
780,066

 

 
(1,673,334
)
 

Total current assets
139

 
932,922

 
795,736

 
1,146,587

 
(1,674,461
)
 
1,200,923

Property, plant and equipment, net

 
1,150,318

 
596,229

 
1,683,921

 

 
3,430,468

Intangible assets, net

 
1,966

 

 
36,957

 

 
38,923

Goodwill

 
18,094

 
170,652

 
657,971

 

 
846,717

Investment in wholly owned
subsidiaries
3,386,170

 
220,513

 
1,159,620

 
2,216,792

 
(6,983,095
)
 

Investment in joint venture

 

 

 
66,687

 

 
66,687

Deferred income tax asset

 

 

 
9,141

 

 
9,141

Other long-term assets, net
364

 
192,007

 
26,329

 
69,631

 

 
288,331

Total assets
3,386,673

 
2,515,820

 
2,748,566

 
5,887,687

 
(8,657,556
)
 
5,881,190

Liabilities and Partners’ Equity
 
 
 
 
 
 
 
 
 
 
 
Current portion of long-term debt
$

 
$
331,317

 
$
1,060

 
$
32,582

 
$

 
$
364,959

Payables

 
32,590

 
11,512

 
418,038

 
(1,079
)
 
461,061

Accrued interest payable

 
21,332

 
8,489

 
12

 

 
29,833

Accrued liabilities
829

 
42,788

 
4,661

 
22,992

 

 
71,270

Taxes other than income tax
125

 
5,661

 
2,678

 
4,991

 

 
13,455

Income tax payable

 
352

 
7

 
2,863

 

 
3,222

Intercompany payable
506,111

 

 

 
1,167,223

 
(1,673,334
)
 

Total current liabilities
507,065

 
434,040

 
28,407

 
1,648,701

 
(1,674,413
)
 
943,800

Long-term debt, less current portion

 
1,424,891

 
503,180

 

 

 
1,928,071

Long-term payable to related party

 
8,027

 

 
6,475

 

 
14,502

Deferred income tax liability

 

 

 
35,437

 

 
35,437

Other long-term liabilities

 
29,939

 
220

 
64,886

 

 
95,045

Total partners’ equity
2,879,608

 
618,923

 
2,216,759

 
4,132,188

 
(6,983,143
)
 
2,864,335

Total liabilities and
partners’ equity
$
3,386,673

 
$
2,515,820

 
$
2,748,566

 
$
5,887,687

 
$
(8,657,556
)
 
$
5,881,190


(a)
Non-guarantor subsidiaries are wholly owned by NuStar Energy, NuStar Logistics or NuPOP.
 
Condensed Consolidating Balance Sheets
December 31, 2010
(Thousands of Dollars)
 
NuStar
Energy
 
NuStar
Logistics
 
NuPOP
 
Non-Guarantor
Subsidiaries (a)
 
Eliminations
 
Consolidated
Assets
 
 
 
 
 
 
 
 
 
 
 
Cash and cash equivalents
$
53

 
$
107,655

 
$

 
$
73,413

 
$

 
$
181,121

Receivables, net

 
27,708

 
10,648

 
266,885

 
(3,188
)
 
302,053

Inventories

 
1,776

 
6,712

 
405,521

 
(472
)
 
413,537

Other current assets

 
10,116

 
1,202

 
31,478

 

 
42,796

Intercompany receivable

 
786,658

 
729,365

 

 
(1,516,023
)
 

Current assets
53

 
933,913

 
747,927

 
777,297

 
(1,519,683
)
 
939,507

Property, plant and equipment, net

 
1,006,479

 
614,762

 
1,566,216

 

 
3,187,457

Intangible assets, net

 
2,106

 

 
40,927

 

 
43,033

Goodwill

 
18,094

 
170,652

 
624,524

 

 
813,270

Investment in wholly owned
subsidiaries
3,167,764

 
159,813

 
994,249

 
2,112,355

 
(6,434,181
)
 

Investment in joint venture

 

 

 
69,603

 

 
69,603

Deferred income tax asset

 

 

 
8,138

 

 
8,138

Other long-term assets, net

 
267,532

 
26,329

 
31,524

 

 
325,385

Total assets
$
3,167,817

 
$
2,387,937

 
$
2,553,919

 
$
5,230,584

 
$
(7,953,864
)
 
$
5,386,393

Liabilities and Partners’ Equity
 
 
 
 
 
 
 
 
 
 
 
Current portion of long-term debt
$

 
$
832

 
$

 
$

 
$

 
$
832

Payables

 
28,705

 
9,559

 
257,651

 
(3,188
)
 
292,727

Accrued interest payable

 
21,180

 
8,490

 
36

 

 
29,706

Accrued liabilities
680

 
18,154

 
3,973

 
35,146

 

 
57,953

Taxes other than income tax
125

 
4,273

 
2,587

 
3,733

 

 
10,718

Income tax payable

 
1,140

 

 
153

 

 
1,293

Intercompany payable
510,812

 

 

 
1,005,211

 
(1,516,023
)
 

Current liabilities
511,617

 
74,284

 
24,609

 
1,301,930

 
(1,519,211
)
 
393,229

Long-term debt, less current portion

 
1,589,189

 
514,270

 
32,789

 

 
2,136,248

Long-term payable to related party

 
3,571

 

 
6,517

 

 
10,088

Deferred income tax liability

 

 

 
29,565

 

 
29,565

Other long-term liabilities

 
33,458

 
228

 
80,877

 

 
114,563

Total partners’ equity
2,656,200

 
687,435

 
2,014,812

 
3,778,906

 
(6,434,653
)
 
2,702,700

Total liabilities and
partners’ equity
$
3,167,817

 
$
2,387,937

 
$
2,553,919

 
$
5,230,584

 
$
(7,953,864
)
 
$
5,386,393

 
(a)
Non-guarantor subsidiaries are wholly owned by NuStar Energy, NuStar Logistics or NuPOP.
Condensed Consolidating Statements of Income
For the Year Ended December 31, 2011
(Thousands of Dollars)
 
NuStar
Energy
 
NuStar
Logistics
 
NuPOP
 
Non-Guarantor
Subsidiaries (a)
 
Eliminations
 
Consolidated
Revenues
$

 
$
299,226

 
$
199,569

 
$
6,108,975

 
$
(32,515
)
 
$
6,575,255

Costs and expenses
1,663

 
177,824

 
142,077

 
5,972,628

 
(32,931
)
 
6,261,261

Operating (loss) income
(1,663
)
 
121,402

 
57,492

 
136,347

 
416

 
313,994

Equity in earnings of subsidiaries
223,125

 
12,883

 
108,644

 
145,218

 
(489,870
)
 

Equity in earnings of joint venture

 

 

 
11,458

 

 
11,458

Interest expense, net

 
(58,343
)
 
(22,840
)
 
(2,498
)
 

 
(83,681
)
Other income (expense), net

 
1,309

 
1,936

 
(6,536
)
 

 
(3,291
)
Income before income tax expense
221,462

 
77,251

 
145,232

 
283,989

 
(489,454
)
 
238,480

Income tax expense (benefit)
1

 
(575
)
 
13

 
17,440

 

 
16,879

Net income
221,461

 
77,826

 
145,219

 
266,549

 
(489,454
)
 
221,601

Less net income attributable to
noncontrolling interest

 

 

 
140

 

 
140

Net income attributable to
NuStar Energy L.P.
$
221,461

 
$
77,826

 
$
145,219

 
$
266,409

 
$
(489,454
)
 
$
221,461

 
(a)
Non-guarantor subsidiaries are wholly owned by NuStar Energy, NuStar Logistics or NuPOP.
 
Condensed Consolidating Statements of Income
For the Year Ended December 31, 2010
(Thousands of Dollars)
 
NuStar
Energy
 
NuStar
Logistics
 
NuPOP
 
Non-Guarantor
Subsidiaries (a)
 
Eliminations
 
Consolidated
Revenues
$

 
$
294,163

 
$
172,623

 
$
3,959,122

 
$
(22,847
)
 
$
4,403,061

Costs and expenses
1,353

 
189,950

 
125,495

 
3,808,276

 
(24,570
)
 
4,100,504

Operating (loss) income
(1,353
)
 
104,213

 
47,128

 
150,846

 
1,723

 
302,557

Equity in earnings of subsidiaries
240,343

 
41,515

 
120,827

 
180,242

 
(582,927
)
 

Equity in earnings of joint venture

 

 

 
10,500

 

 
10,500

Interest income (expense), net
1

 
(52,486
)
 
(24,353
)
 
(1,442
)
 

 
(78,280
)
Other income, net

 
3,163

 
289

 
12,482

 

 
15,934

Income before income tax expense
238,991

 
96,405

 
143,891

 
352,628

 
(581,204
)
 
250,711

Income tax expense
21

 
1,303

 

 
10,417

 

 
11,741

Net income
$
238,970

 
$
95,102

 
$
143,891

 
$
342,211

 
$
(581,204
)
 
$
238,970

 
(a)
Non-guarantor subsidiaries are wholly owned by NuStar Energy, NuStar Logistics or NuPOP.
 
Condensed Consolidating Statements of Income
For the Year Ended December 31, 2009
(Thousands of Dollars)
 
NuStar
Energy
 
NuStar
Logistics
 
NuPOP
 
Non-Guarantor
Subsidiaries (a)
 
Eliminations
 
Consolidated
Revenues
$

 
$
297,929

 
$
153,268

 
$
3,430,521

 
$
(25,847
)
 
$
3,855,871

Costs and expenses
2,006

 
184,330

 
112,161

 
3,308,404

 
(24,346
)
 
3,582,555

Operating (loss) income
(2,006
)
 
113,599

 
41,107

 
122,117

 
(1,501
)
 
273,316

Equity in earnings of subsidiaries
226,881

 
35,864

 
91,716

 
155,481

 
(509,942
)
 

Equity in earnings of joint ventures

 

 

 
9,615

 

 
9,615

Interest expense, net

 
(51,715
)
 
(24,168
)
 
(3,501
)
 

 
(79,384
)
Other income (expense), net

 
23,078

 
(957
)
 
9,738

 

 
31,859

Income before income tax expense
224,875

 
120,826

 
107,698

 
293,450

 
(511,443
)
 
235,406

Income tax expense

 
1,332

 

 
9,199

 

 
10,531

Net income
$
224,875

 
$
119,494

 
$
107,698

 
$
284,251

 
$
(511,443
)
 
$
224,875

 
(a)
Non-guarantor subsidiaries are wholly owned by NuStar Energy, NuStar Logistics or NuPOP.
Condensed Consolidating Statements of Cash Flows
For the Year Ended December 31, 2011
(Thousands of Dollars)
 
NuStar
Energy
 
NuStar
Logistics
 
NuPOP
 
Non-Guarantor
Subsidiaries (a)
 
Eliminations
 
Consolidated
Net cash provided by (used in)
operating activities
$
377,469

 
$
121,416

 
$
59,109

 
$
(84,135
)
 
$
(379,391
)
 
$
94,468

Cash flows from investing activities:
 
 
 
 
 
 
 
 
 
 
 
Capital expenditures

 
(197,845
)
 
(8,093
)
 
(129,722
)
 

 
(335,660
)
Acquisitions

 
(47,817
)
 

 
(52,873
)
 

 
(100,690
)
Investment in other long-term assets

 

 

 
(8,990
)
 

 
(8,990
)
Proceeds from sale or disposition
of assets

 
63

 
86

 
1,937

 

 
2,086

Investment in subsidiaries
(374,628
)
 

 
(56,727
)
 
(56,759
)
 
488,114

 

Net cash used in investing activities
(374,628
)
 
(245,599
)
 
(64,734
)
 
(246,407
)
 
488,114

 
(443,254
)
Cash flows from financing activities:
 
 
 
 
 
 
 
 
 
 
 
Debt borrowings

 
949,549

 

 

 

 
949,549

Debt repayments

 
(801,950
)
 

 

 

 
(801,950
)
Issuance of common units, net of
issuance costs
317,285

 

 

 

 

 
317,285

General partner contribution
6,708

 

 

 

 

 
6,708

Distributions to unitholders and
general partner
(322,046
)
 
(322,046
)
 

 
(32
)
 
322,078

 
(322,046
)
Proceeds from termination of
interest rate swaps

 
33,433

 

 

 

 
33,433

Contributions from
(distributions to) affiliates

 
260,028

 
56,727

 
114,053

 
(430,808
)
 

Net intercompany borrowings
(repayments)
(4,702
)
 
(105,944
)
 
(51,102
)
 
161,741

 
7

 

Other, net

 
4,705

 

 
(963
)
 

 
3,742

Net cash (used in) provided by
financing activities
(2,755
)
 
17,775

 
5,625

 
274,799

 
(108,723
)
 
186,721

Effect of foreign exchange rate
changes on cash

 
(1,233
)
 

 
(326
)
 

 
(1,559
)
Net increase (decrease) in cash and
cash equivalents
86

 
(107,641
)
 

 
(56,069
)
 

 
(163,624
)
Cash and cash equivalents as of the
beginning of year
53

 
107,655

 

 
73,413

 

 
181,121

Cash and cash equivalents as of the
end of year
$
139

 
$
14

 
$

 
$
17,344

 
$

 
$
17,497

 
(a)
Non-guarantor subsidiaries are wholly owned by NuStar Energy, NuStar Logistics or NuPOP.
 
Condensed Consolidating Statements of Cash Flows
For the Year Ended December 31, 2010
(Thousands of Dollars)
 
NuStar
Energy
 
NuStar
Logistics
 
NuPOP
 
Non-Guarantor
Subsidiaries (a)
 
Eliminations
 
Consolidated
Net cash provided by (used in)
operating activities
$
302,373

 
$
144,654

 
$
30,740

 
$
189,918

 
$
(305,185
)
 
$
362,500

Cash flows from investing activities:
 
 
 
 
 
 
 
 
 
 
 
Capital expenditures

 
(109,023
)
 
(14,621
)
 
(146,186
)
 

 
(269,830
)
Acquisition

 

 

 
(43,026
)
 

 
(43,026
)
Investment in other long-term assets

 

 

 
(3,469
)
 

 
(3,469
)
Proceeds from sale or disposition
of assets

 
25

 
34

 
2,551

 

 
2,610

Proceeds from insurance recoveries

 

 

 
13,500

 

 
13,500

Investment in subsidiaries
(245,604
)
 

 

 
(25
)
 
245,629

 

Net cash used in investing activities
(245,604
)
 
(108,998
)
 
(14,587
)
 
(176,655
)
 
245,629

 
(300,215
)
Cash flows from financing activities:
 
 
 
 
 
 
 
 
 
 
 
Debt borrowings

 
1,076,406

 

 

 

 
1,076,406

Debt repayments

 
(1,401,354
)
 

 

 

 
(1,401,354
)
Senior note offering, net

 
445,431

 

 

 

 
445,431

Issuance of common units, net of
issuance costs
240,148

 

 

 

 

 
240,148

General partner contribution
5,078

 

 

 

 

 
5,078

Distributions to unitholders and
general partner
(305,154
)
 
(305,154
)
 

 
(31
)
 
305,185

 
(305,154
)
Contributions from
(distributions to) affiliates

 
245,604

 

 
25

 
(245,629
)
 

Net intercompany borrowings
(repayments)
3,159

 
19,424

 
(16,133
)
 
(6,450
)
 

 

Other, net

 
(3,458
)
 
(20
)
 
(811
)
 

 
(4,289
)
Net cash (used in) provided by
financing activities
(56,769
)
 
76,899

 
(16,153
)
 
(7,267
)
 
59,556

 
56,266

Effect of foreign exchange rate
changes on cash

 
(6,502
)
 

 
7,066

 

 
564

Net increase in cash and
cash equivalents

 
106,053

 

 
13,062

 

 
119,115

Cash and cash equivalents as of the
beginning of year
53

 
1,602

 

 
60,351

 

 
62,006

Cash and cash equivalents as of the
end of year
$
53

 
$
107,655

 
$

 
$
73,413

 
$

 
$
181,121

 
(a)
Non-guarantor subsidiaries are wholly owned by NuStar Energy, NuStar Logistics or NuPOP.
 
Condensed Consolidating Statements of Cash Flows
For the Year Ended December 31, 2009
(Thousands of Dollars)
 
NuStar
Energy
 
NuStar
Logistics
 
NuPOP
 
Non-Guarantor
Subsidiaries (a)
 
Eliminations
 
Consolidated
Net cash provided by (used in)
operating activities
$
263,017

 
$
103,753

 
$
70,433

 
$
32,302

 
$
(288,923
)
 
$
180,582

Cash flows from investing activities:
 
 
 
 
 
 
 
 
 
 
 
Capital expenditures

 
(49,800
)
 
(23,734
)
 
(135,022
)
 

 
(208,556
)
Investment in other long-term assets

 

 

 
(211
)
 

 
(211
)
Proceeds from sale or disposition
of assets

 
29,215

 
108

 
357

 

 
29,680

Proceeds from insurance recoveries

 

 

 
11,382

 

 
11,382

Investment in subsidiaries
(295,178
)
 

 

 
(30
)
 
295,208

 

Net cash used in investing activities
(295,178
)
 
(20,585
)
 
(23,626
)
 
(123,524
)
 
295,208

 
(167,705
)
Cash flows from financing activities:
 
 
 
 
 
 
 
 
 
 
 
Debt borrowings

 
1,608,188

 

 

 

 
1,608,188

Debt repayments

 
(1,641,119
)
 

 

 

 
(1,641,119
)
Issuance of common units, net of
issuance costs
288,761

 

 

 

 

 
288,761

General partner contribution
6,155

 

 

 

 

 
6,155

Distributions to unitholders and
general partner
(263,896
)
 
(263,896
)
 

 
(25,027
)
 
288,923

 
(263,896
)
Contributions from
(distributions to) affiliates

 
295,178

 

 
30

 
(295,208
)
 

Net intercompany borrowings
(repayments)
1,141

 
(80,506
)
 
(47,483
)
 
126,848

 

 

Other, net

 
(1,982
)
 
20

 
1,201

 

 
(761
)
Net cash (used in) provided by
financing activities
32,161

 
(84,137
)
 
(47,463
)
 
103,052

 
(6,285
)
 
(2,672
)
Effect of foreign exchange rate
changes on cash

 
2,569

 

 
3,857

 

 
6,426

Net increase in cash and
cash equivalents

 
1,600

 
(656
)
 
15,687

 

 
16,631

Cash and cash equivalents as of the
beginning of year
53

 
2

 
656

 
44,664

 

 
45,375

Cash and cash equivalents as of the
end of year
$
53

 
$
1,602

 
$

 
$
60,351

 
$

 
$
62,006

 
(a)
Non-guarantor subsidiaries are wholly owned by NuStar Energy, NuStar Logistics or NuPOP.