v3.19.3.a.u2

NET (LOSS) INCOME PER COMMON UNIT (Tables) | 12 Months Ended
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Dec. 31, 2019
Earnings Per Share [Abstract] |
Schedule of Net (Loss) Income Per Unit [Text Block] | The following table details the calculation of net (loss) income per common unit:
| Year Ended December 31,
| 2019 |  | 2018 |  | 2017
| (Thousands of Dollars, Except Unit and Per Unit Data)
Net (loss) income | $ | (105,693 | ) |  | $ | 205,794 |  |  | $ | 147,964 |
Distributions to preferred limited partners | (121,693 | ) |  | (92,540 | ) |  | (40,448 | )
Distributions to general partner (including incentive distribution rights) | — |  |  | (1,141 | ) |  | (54,921 | )
Distributions to common limited partners | (259,136 | ) |  | (248,705 | ) |  | (407,681 | )
Distribution equivalent rights to restricted units | (2,659 | ) |  | (2,045 | ) |  | (2,965 | )
Distributions in excess of (loss) income | $ | (489,181 | ) |  | $ | (138,637 | ) |  | $ | (358,051 | )
Distributions to common limited partners | $ | 259,136 |  |  | $ | 248,705 |  |  | $ | 407,681 |
Allocation of distributions in excess of (loss) income | (489,181 | ) |  | (138,659 | ) |  | (350,890 | )
Series D Preferred Unit accretion (refer to Note 19) | (18,085 | ) |  | (8,195 | ) |  | — |
Loss to common unitholders attributable to the Merger (refer to Note 4) | — |  |  | (377,079 | ) |  | — |
Net (loss) income attributable to common units | $ | (248,130 | ) |  | $ | (275,228 | ) |  | $ | 56,791 |
Basic weighted-average common units outstanding | 107,789,030 |  |  | 99,490,495 |  |  | 88,825,964 |
Diluted common units outstanding: |  |  |  |  |
Basic weighted-average common units outstanding | 107,789,030 |  |  | 99,490,495 |  |  | 88,825,964 |
Effect of dilutive potential common units | 65,669 |  |  | 40,677 |  |  | — |
Diluted weighted-average common units outstanding | 107,854,699 |  |  | 99,531,172 |  |  | 88,825,964 |
Basic and diluted net (loss) income per common unit | $ | (2.30 | ) |  | $ | (2.77 | ) |  | $ | 0.64 |

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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