v3.19.3.a.u2

LEASE ASSETS AND LIABILITIES (Policies) | 12 Months Ended
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Dec. 31, 2019
Leases [Abstract] |
Leases [Policy Text Block] | We elected the following practical expedients permitted under the transition guidance within the new standard:
• | the package of practical expedients, which, among other things, allowed us to carry forward historical lease classification;
• | the practical expedient specifically related to land easements, which, among other things, allowed us to carry forward our historical accounting treatment for existing land easement agreements;
• | the lessee practical expedient to combine lease and non-lease components for all of our asset classes except the other pipeline and terminal equipment asset class; and
• | the lessor practical expedient to combine lease and non-lease components and to account for the transaction based on the predominant component (i.e., ASC Topic 842 or ASC Topic 606, “Revenue from Contracts with Customers”). We apply this expedient to certain contracts in which we agree to provide both storage capacity and optional services to customers.
We record all leases on our consolidated balance sheet except for those leases with an initial term of 12 months or less, which are expensed on a straight-line basis over the lease term. We use judgment in determining the reasonably certain lease term and consider factors such as the nature and utility of the leased asset, as well as the importance of the leased asset to our operations. We calculate the present value of our lease liabilities based upon our incremental borrowing rate unless the rate implicit in the lease is readily determinable.

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- Definition Practical expedients elected in conjunction with the transition to ASC 842 + References No definition available. + Details
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Balance Type: | na
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- References No definition available. + Details
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Data Type: | xbrli:stringItemType
Balance Type: | na
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