The excess of (1) the fair value of the consideration transferred in exchange for the outstanding NSH units over (2) the carrying value of the general partner interest in the Partnership was subtracted from net income available to common unitholders in the calculation of net loss per common unit attributable to the Merger as follows (in thousands of dollars, except unit and per unit data):



Consideration transferred:
Fair value of incremental NS common units issued	$	335,106
NSH debt and net current liabilities assumed	52,075
Transaction costs, including accrued costs	15,897
Total consideration	403,078

Carrying value of general partner interest	25,999
Loss to common unitholders attributable to the Merger	$	(377,079	)

For the three months ended September 30, 2018:
Basic weighted-average common units outstanding	104,264,796
Loss per common unit attributable to the Merger	$	(3.62	)