v3.3.1.900
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS
12 Months Ended
Dec. 31, 2015
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 and subordinated notes issued by NuStar Logistics are fully and unconditionally guaranteed by NuStar Energy and NuPOP. As a result, the following condensed consolidating financial statements are presented as an alternative to providing separate financial statements for NuStar Logistics and NuPOP.
Condensed Consolidating Balance Sheets
December 31, 2015
(Thousands of Dollars)
 
NuStar
Energy
 
NuStar
Logistics
 
NuPOP
 
Non-Guarantor
Subsidiaries
 
Eliminations
 
Consolidated
Assets
 
 
 
 
 
 
 
 
 
 
 
Cash and cash equivalents
$
885

 
$
4

 
$

 
$
117,973

 
$

 
$
118,862

Receivables, net

 
419

 

 
144,645

 

 
145,064

Inventories

 
1,776

 
3,648

 
33,325

 

 
38,749

Other current assets
140

 
11,026

 
497

 
19,513

 

 
31,176

Intercompany receivable

 
1,610,370

 

 

 
(1,610,370
)
 

Total current assets
1,025

 
1,623,595

 
4,145

 
315,456

 
(1,610,370
)
 
333,851

Property, plant and equipment, net

 
1,915,370

 
570,415

 
1,197,786

 

 
3,683,571

Intangible assets, net

 
48,961

 

 
63,050

 

 
112,011

Goodwill

 
149,453

 
170,652

 
376,532

 

 
696,637

Investment in wholly owned
subsidiaries
2,205,904

 
48,547

 
1,031,162

 
915,115

 
(4,200,728
)
 

Deferred income tax asset

 

 

 
4,037

 
(1,179
)
 
2,858

Other long-term assets, net
933

 
279,063

 
26,329

 
14,009

 

 
320,334

Total assets
$
2,207,862

 
$
4,064,989

 
$
1,802,703

 
$
2,885,985

 
$
(5,812,277
)
 
$
5,149,262

Liabilities and Partners’ Equity
 
 
 
 
 
 
 
 
 
 
 
Payables
$
12

 
$
52,650

 
$
11,193

 
$
76,091

 
$

 
$
139,946

Short-term debt

 
84,000

 

 

 

 
84,000

Accrued interest payable

 
34,271

 

 
15

 

 
34,286

Accrued liabilities
723

 
32,816

 
5,753

 
15,902

 

 
55,194

Taxes other than income tax
126

 
6,452

 
3,325

 
2,907

 

 
12,810

Income tax payable

 
1,362

 
9

 
4,606

 

 
5,977

Intercompany payable
508,363

 

 
858,018

 
243,989

 
(1,610,370
)
 

Total current liabilities
509,224

 
211,551

 
878,298

 
343,510

 
(1,610,370
)
 
332,213

Long-term debt

 
3,025,849

 

 
53,500

 

 
3,079,349

Long-term payable to related party

 
26,638

 

 
5,442

 

 
32,080

Deferred income tax liability

 
1,143

 
36

 
24,810

 
(1,179
)
 
24,810

Other long-term liabilities

 
37,209

 
9,294

 
24,463

 

 
70,966

Total partners’ equity
1,698,638

 
762,599

 
915,075

 
2,434,260

 
(4,200,728
)
 
1,609,844

Total liabilities and
partners’ equity
$
2,207,862

 
$
4,064,989

 
$
1,802,703

 
$
2,885,985

 
$
(5,812,277
)
 
$
5,149,262


Condensed Consolidating Balance Sheets
December 31, 2014
(Thousands of Dollars)
 
NuStar
Energy
 
NuStar
Logistics
 
NuPOP
 
Non-Guarantor
Subsidiaries
 
Eliminations
 
Consolidated
Assets
 
 
 
 
 
 
 
 
 
 
 
Cash and cash equivalents
$
923

 
$
6

 
$

 
$
86,983

 
$

 
$
87,912

Receivables, net

 
47,038

 
18,347

 
143,093

 

 
208,478

Inventories

 
1,998

 
3,768

 
49,989

 
(42
)
 
55,713

Other current assets

 
10,403

 
418

 
25,239

 
(116
)
 
35,944

Assets held for sale

 

 

 
1,100

 

 
1,100

Intercompany receivable

 
1,438,675

 

 

 
(1,438,675
)
 

Total current assets
923

 
1,498,120

 
22,533

 
306,404

 
(1,438,833
)
 
389,147

Property, plant and equipment, net

 
1,820,126

 
559,808

 
1,080,798

 

 
3,460,732

Intangible assets, net

 
55,801

 

 
2,869

 

 
58,670

Goodwill

 
149,453

 
170,652

 
297,324

 

 
617,429

Investment in wholly owned
subsidiaries
2,289,673

 
37,179

 
910,394

 
913,343

 
(4,150,589
)
 

Investment in joint venture

 

 

 
74,223

 

 
74,223

Deferred income tax asset

 

 

 
4,429

 

 
4,429

Other long-term assets, net
673

 
279,058

 
26,329

 
8,106

 

 
314,166

Total assets
$
2,291,269

 
$
3,839,737

 
$
1,689,716

 
$
2,687,496

 
$
(5,589,422
)
 
$
4,918,796

Liabilities and Partners’ Equity
 
 
 
 
 
 
 
 
 
 
 
Payables
$

 
$
60,687

 
$
8,211

 
$
108,286

 
$

 
$
177,184

Short-term debt

 
77,000

 

 

 

 
77,000

Accrued interest payable

 
33,340

 

 
5

 

 
33,345

Accrued liabilities
862

 
32,178

 
6,965

 
21,020

 

 
61,025

Taxes other than income tax
125

 
7,896

 
3,099

 
3,001

 

 
14,121

Income tax payable

 

 
4

 
2,629

 
(116
)
 
2,517

Intercompany payable
506,160

 

 
751,023

 
181,492

 
(1,438,675
)
 

Total current liabilities
507,147

 
211,101

 
769,302

 
316,433

 
(1,438,791
)
 
365,192

Long-term debt

 
2,749,452

 

 

 

 
2,749,452

Long-term payable to related party

 
28,094

 

 
5,443

 

 
33,537

Deferred income tax liability

 
528

 
22

 
26,758

 

 
27,308

Other long-term liabilities

 
13,681

 
6,963

 
6,453

 

 
27,097

Total partners’ equity
1,784,122

 
836,881

 
913,429

 
2,332,409

 
(4,150,631
)
 
1,716,210

Total liabilities and
partners’ equity
$
2,291,269

 
$
3,839,737

 
$
1,689,716

 
$
2,687,496

 
$
(5,589,422
)
 
$
4,918,796

Condensed Consolidating Statements of Income
For the Year Ended December 31, 2015
(Thousands of Dollars)
 
NuStar
Energy
 
NuStar
Logistics
 
NuPOP
 
Non-Guarantor
Subsidiaries
 
Eliminations
 
Consolidated
Revenues
$

 
$
547,959

 
$
215,469

 
$
1,322,675

 
$
(2,063
)
 
$
2,084,040

Costs and expenses
1,717

 
293,708

 
140,081

 
1,259,935

 
(2,105
)
 
1,693,336

Operating (loss) income
(1,717
)
 
254,251

 
75,388

 
62,740

 
42

 
390,704

Equity in earnings (loss)
of subsidiaries
308,437

 
(7,257
)
 
120,768

 
197,760

 
(619,708
)
 

Interest (expense) income, net

 
(137,847
)
 
1,611

 
4,368

 

 
(131,868
)
Other income, net

 
1,179

 
5

 
60,638

 

 
61,822

Income from continuing
operations before income
tax (benefit) expense
306,720

 
110,326

 
197,772

 
325,506

 
(619,666
)
 
320,658

Income tax (benefit) expense

 
(392
)
 
23

 
15,081

 

 
14,712

Income from continuing
operations
306,720

 
110,718

 
197,749

 
310,425

 
(619,666
)
 
305,946

Income from discontinued
operations, net of tax

 

 

 
774

 

 
774

Net income
$
306,720

 
$
110,718

 
$
197,749

 
$
311,199

 
$
(619,666
)
 
$
306,720


 
Condensed Consolidating Statements of Income (Loss)
For the Year Ended December 31, 2014
(Thousands of Dollars)
 
NuStar
Energy
 
NuStar
Logistics
 
NuPOP
 
Non-Guarantor
Subsidiaries
 
Eliminations
 
Consolidated
Revenues
$

 
$
510,833

 
$
229,211

 
$
2,344,750

 
$
(9,676
)
 
$
3,075,118

Costs and expenses
1,753

 
287,614

 
149,955

 
2,298,540

 
(9,645
)
 
2,728,217

Operating (loss) income
(1,753
)
 
223,219

 
79,256

 
46,210

 
(31
)
 
346,901

Equity in earnings (loss)
of subsidiaries
212,527

 
(12,798
)
 
62,946

 
142,238

 
(404,913
)
 

Equity in (loss) earnings of
joint ventures

 
(8,278
)
 

 
13,074

 

 
4,796

Interest (expense) income, net

 
(132,274
)
 
89

 
959

 

 
(131,226
)
Other income (expense), net

 
511

 
(37
)
 
4,025

 

 
4,499

Income from continuing
operations before income
tax expense
210,774

 
70,380

 
142,254

 
206,506

 
(404,944
)
 
224,970

Income tax expense
1

 
5

 
23

 
10,772

 

 
10,801

Income from continuing
operations
210,773

 
70,375

 
142,231

 
195,734

 
(404,944
)
 
214,169

Loss from discontinued
operations, net of tax

 
(169
)
 

 
(3,622
)
 

 
(3,791
)
Net income
210,773

 
70,206

 
142,231

 
192,112

 
(404,944
)
 
210,378

Less net loss attributable to
noncontrolling interest

 

 

 
(395
)
 

 
(395
)
Net income attributable to
NuStar Energy L.P.
$
210,773

 
$
70,206

 
$
142,231

 
$
192,507

 
$
(404,944
)
 
$
210,773


Condensed Consolidating Statements of Income (Loss)
For the Year Ended December 31, 2013
(Thousands of Dollars)
 
NuStar
Energy
 
NuStar
Logistics
 
NuPOP
 
Non-Guarantor
Subsidiaries
 
Eliminations
 
Consolidated
Revenues
$

 
$
415,128

 
$
218,591

 
$
2,864,160

 
$
(34,147
)
 
$
3,463,732

Costs and expenses
1,908

 
242,743

 
147,117

 
3,125,253

 
(34,168
)
 
3,482,853

Operating (loss) income
(1,908
)
 
172,385

 
71,474

 
(261,093
)
 
21

 
(19,121
)
Equity in (loss) earnings
of subsidiaries
(271,862
)
 
16,531

 
(347,808
)
 
(281,327
)
 
884,466

 

Equity in (loss) earnings of
joint ventures

 
(49,599
)
 

 
9,629

 

 
(39,970
)
Interest (expense) income, net

 
(116,624
)
 
(4,851
)
 
469

 

 
(121,006
)
Other (expense) income, net

 
(115
)
 
(127
)
 
7,583

 

 
7,341

(Loss) income from continuing
operations before income
tax expense
(273,770
)
 
22,578

 
(281,312
)
 
(524,739
)
 
884,487

 
(172,756
)
Income tax expense

 
579

 
8

 
12,166

 

 
12,753

(Loss) income from continuing
operations
(273,770
)
 
21,999

 
(281,320
)
 
(536,905
)
 
884,487

 
(185,509
)
Loss from discontinued
operations, net of tax

 
(12,317
)
 

 
(86,845
)
 

 
(99,162
)
Net (loss) income
(273,770
)
 
9,682

 
(281,320
)
 
(623,750
)
 
884,487

 
(284,671
)
Less net loss attributable to
noncontrolling interest

 

 

 
(10,901
)
 

 
(10,901
)
Net (loss) income attributable to
NuStar Energy L.P.
$
(273,770
)
 
$
9,682

 
$
(281,320
)
 
$
(612,849
)
 
$
884,487

 
$
(273,770
)
Condensed Consolidating Statements of Comprehensive Income
For the Year Ended December 31, 2015
(Thousands of Dollars)
 
NuStar
Energy
 
NuStar
Logistics
 
NuPOP
 
Non-Guarantor
Subsidiaries
 
Eliminations
 
Consolidated
Net income
$
306,720

 
$
110,718

 
$
197,749

 
$
311,199

 
$
(619,666
)
 
$
306,720

 
 
 
 
 
 
 
 
 
 
 
 
Other comprehensive income:
 
 
 
 
 
 
 
 
 
 
 
Foreign currency translation
adjustment

 

 

 
(31,987
)
 

 
(31,987
)
Net unrealized gain on cash
flow hedges

 
1,303

 

 

 

 
1,303

Net loss reclassified into
income on cash flow hedges

 
9,802

 

 

 

 
9,802

Total other comprehensive
income (loss)

 
11,105

 

 
(31,987
)
 

 
(20,882
)
 
 
 
 
 
 
 
 
 
 
 
 
Comprehensive income
$
306,720

 
$
121,823

 
$
197,749

 
$
279,212

 
$
(619,666
)
 
$
285,838


Condensed Consolidating Statements of Comprehensive Income (Loss)
For the Year Ended December 31, 2014
(Thousands of Dollars)
 
NuStar
Energy
 
NuStar
Logistics
 
NuPOP
 
Non-Guarantor
Subsidiaries
 
Eliminations
 
Consolidated
Net income
$
210,773

 
$
70,206

 
$
142,231

 
$
192,112

 
$
(404,944
)
 
$
210,378

 
 
 
 
 
 
 
 
 
 
 
 
Other comprehensive income (loss):
 
 
 
 
 
 
 
 
 
 
 
Foreign currency translation
adjustment

 
3,723

 

 
(19,337
)
 

 
(15,614
)
Net loss reclassified into
income on cash flow hedges

 
10,663

 

 

 

 
10,663

Total other comprehensive
income (loss)

 
14,386

 

 
(19,337
)
 

 
(4,951
)
 
 
 
 
 
 
 
 
 
 
 
 
Comprehensive income
210,773

 
84,592

 
142,231

 
172,775

 
(404,944
)
 
205,427

Less comprehensive loss
attributable to noncontrolling interest

 

 

 
(828
)
 

 
(828
)
Comprehensive income
attributable to NuStar Energy L.P.
$
210,773

 
$
84,592

 
$
142,231

 
$
173,603

 
$
(404,944
)
 
$
206,255


Condensed Consolidating Statements of Comprehensive Income (Loss)
For the Year Ended December 31, 2013
(Thousands of Dollars)
 
NuStar
Energy
 
NuStar
Logistics
 
NuPOP
 
Non-Guarantor
Subsidiaries
 
Eliminations
 
Consolidated
Net (loss) income
$
(273,770
)
 
$
9,682

 
$
(281,320
)
 
$
(623,750
)
 
$
884,487

 
$
(284,671
)
 
 
 
 
 
 
 
 
 
 
 
 
Other comprehensive income (loss):
 
 
 
 
 
 
 
 
 
 
 
Foreign currency translation
adjustment

 
(3,090
)
 

 
(16,274
)
 

 
(19,364
)
Net unrealized gain on cash
flow hedges

 
7,213

 

 

 

 
7,213

Net loss reclassified into
income on cash flow hedges

 
7,570

 

 

 

 
7,570

Total other comprehensive
income (loss)

 
11,693

 

 
(16,274
)
 

 
(4,581
)
 
 
 
 
 
 
 
 
 
 
 
 
Comprehensive (loss) income
(273,770
)
 
21,375

 
(281,320
)
 
(640,024
)
 
884,487

 
(289,252
)
Less comprehensive loss
attributable to noncontrolling interest

 

 

 
(10,953
)
 

 
(10,953
)
Comprehensive (loss) income
attributable to NuStar Energy L.P.
$
(273,770
)
 
$
21,375

 
$
(281,320
)
 
$
(629,071
)
 
$
884,487

 
$
(278,299
)
Condensed Consolidating Statements of Cash Flows
For the Year Ended December 31, 2015
(Thousands of Dollars)
 
NuStar
Energy
 
NuStar
Logistics
 
NuPOP
 
Non-Guarantor
Subsidiaries
 
Eliminations
 
Consolidated
Net cash provided by operating
activities
$
389,967

 
$
237,780

 
$
119,928

 
$
365,588

 
$
(588,326
)
 
$
524,937

Cash flows from investing activities:
 
 
 
 
 
 
 
 
 
 
 
Capital expenditures

 
(201,388
)
 
(39,533
)
 
(83,887
)
 

 
(324,808
)
Change in accounts payable
related to capital expenditures

 
(4,950
)
 
33

 
1,761

 

 
(3,156
)
Acquisitions

 

 

 
(142,500
)
 

 
(142,500
)
Increase in other long-term assets

 

 

 
(3,564
)
 

 
(3,564
)
Proceeds from sale or disposition
of assets

 
10,320

 
22

 
6,790

 

 
17,132

Proceeds from insurance recoveries

 

 

 
4,867

 

 
4,867

Net cash used in investing activities

 
(196,018
)
 
(39,478
)
 
(216,533
)
 

 
(452,029
)
Cash flows from financing activities:
 
 
 
 
 
 
 
 
 
 
 
Debt borrowings

 
1,589,131

 

 
94,500

 

 
1,683,631

Debt repayments

 
(1,275,910
)
 

 
(41,000
)
 

 
(1,316,910
)
Distributions to unitholders and
general partner
(392,204
)
 
(196,102
)
 
(196,102
)
 
(196,122
)
 
588,326

 
(392,204
)
Net intercompany activity
2,199

 
(155,278
)
 
115,652

 
37,427

 

 

Other, net

 
(3,605
)
 

 
(141
)
 

 
(3,746
)
Net cash used in financing activities
(390,005
)
 
(41,764
)
 
(80,450
)
 
(105,336
)
 
588,326

 
(29,229
)
Effect of foreign exchange rate
changes on cash

 

 

 
(12,729
)
 

 
(12,729
)
Net (decrease) increase in cash and
    cash equivalents
(38
)
 
(2
)
 

 
30,990

 

 
30,950

Cash and cash equivalents as of the
beginning of the period
923

 
6

 

 
86,983

 

 
87,912

Cash and cash equivalents as of the
end of the period
$
885

 
$
4

 
$

 
$
117,973

 
$

 
$
118,862


Condensed Consolidating Statements of Cash Flows
For the Year Ended December 31, 2014
(Thousands of Dollars)
 
NuStar
Energy
 
NuStar
Logistics
 
NuPOP
 
Non-Guarantor
Subsidiaries
 
Eliminations
 
Consolidated
Net cash provided by operating
activities
$
390,543

 
$
221,422

 
$
111,931

 
$
333,936

 
$
(539,309
)
 
$
518,523

Cash flows from investing activities:
 
 
 
 
 
 
 
 
 
 
 
Capital expenditures

 
(273,785
)
 
(14,625
)
 
(68,555
)
 

 
(356,965
)
Change in accounts payable
related to capital expenditures

 
8,741

 
789

 
(4,627
)
 

 
4,903

Proceeds from sale or disposition
of assets

 
651

 
22

 
25,339

 

 
26,012

Increase in note receivable from
Axeon

 
(13,328
)
 

 

 

 
(13,328
)
Investment in subsidiaries
(23
)
 

 
13,340

 

 
(13,317
)
 

Other, net
23

 
(45
)
 

 
(831
)
 

 
(853
)
Net cash used in investing activities

 
(277,766
)
 
(474
)
 
(48,674
)
 
(13,317
)
 
(340,231
)
Cash flows from financing activities:
 
 
 
 
 
 
 
 
 
 
 
Debt borrowings

 
1,318,619

 

 

 

 
1,318,619

Debt repayments

 
(1,121,670
)
 

 

 

 
(1,121,670
)
Distributions to unitholders and
general partner
(392,204
)
 
(245,127
)
 
(147,077
)
 
(147,105
)
 
539,309

 
(392,204
)
Contributions from
(distributions to) affiliates

 

 

 
(13,340
)
 
13,340

 

Net intercompany activity
1,680

 
83,387

 
35,620

 
(120,687
)
 

 

Other, net

 
(1,166
)
 

 
8,259

 
(23
)
 
7,070

Net cash (used in) provided by
financing activities
(390,524
)
 
34,043

 
(111,457
)
 
(272,873
)
 
552,626

 
(188,185
)
Effect of foreign exchange rate
changes on cash

 

 

 
(2,938
)
 

 
(2,938
)
Net increase (decrease) in cash and
cash equivalents
19

 
(22,301
)
 

 
9,451

 

 
(12,831
)
Cash and cash equivalents as of the
beginning of the period
904

 
22,307

 

 
77,532

 

 
100,743

Cash and cash equivalents as of the
end of the period
$
923

 
$
6

 
$

 
$
86,983

 
$

 
$
87,912


Condensed Consolidating Statements of Cash Flows
For the Year Ended December 31, 2013
(Thousands of Dollars)
 
NuStar
Energy
 
NuStar
Logistics
 
NuPOP
 
Non-Guarantor
Subsidiaries
 
Eliminations
 
Consolidated
Net cash provided by operating
activities
$
390,002

 
$
210,742

 
$
84,490

 
$
192,228

 
$
(392,243
)
 
$
485,219

Cash flows from investing activities:
 
 
 
 
 
 
 
 
 
 
 
Capital expenditures

 
(224,798
)
 
(19,049
)
 
(99,473
)
 

 
(343,320
)
Change in accounts payable
related to capital expenditures

 
(9,700
)
 
824

 
3,492

 

 
(5,384
)
Proceeds from sale or disposition
of assets

 
118,806

 
35

 
165

 

 
119,006

Increase in note receivable from
Axeon

 
(80,961
)
 

 

 

 
(80,961
)
Investment in subsidiaries
(302
)
 
527

 

 
3

 
(228
)
 

Other, net
302

 
(604
)
 

 

 

 
(302
)
Net cash used in investing activities

 
(196,730
)
 
(18,190
)
 
(95,813
)
 
(228
)
 
(310,961
)
Cash flows from financing activities:
 
 
 
 
 
 
 
 
 
 
 
Debt borrowings

 
1,738,451

 

 

 

 
1,738,451

Debt repayments

 
(1,866,282
)
 
(250,000
)
 
(34,461
)
 

 
(2,150,743
)
Proceeds from note offerings,
net of issuance costs

 
686,863

 

 

 

 
686,863

Distributions to unitholders and
general partner
(392,204
)
 
(392,204
)
 

 
(39
)
 
392,243

 
(392,204
)
Payments for termination of
interest rate swaps

 
(33,697
)
 

 

 

 
(33,697
)
Contributions from
(distributions to) affiliates

 
302

 

 
(530
)
 
228

 

Net intercompany activity
(3,880
)
 
(128,277
)
 
183,700

 
(51,543
)
 

 

Other, net
(47
)
 
2,027

 

 

 

 
1,980

Net cash (used in) provided by
financing activities
(396,131
)
 
7,183

 
(66,300
)
 
(86,573
)
 
392,471

 
(149,350
)
Effect of foreign exchange rate
changes on cash

 

 

 
(7,767
)
 

 
(7,767
)
Net (decrease) increase in cash and
cash equivalents
(6,129
)
 
21,195

 

 
2,075

 

 
17,141

Cash and cash equivalents as of the
beginning of the period
7,033

 
1,112

 

 
75,457

 

 
83,602

Cash and cash equivalents as of the
end of the period
$
904

 
$
22,307

 
$

 
$
77,532

 
$

 
$
100,743