Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2018	Feb. 27, 2019	Jun. 30, 2018
Document and Entity Information
Entity Registrant Name	TransMontaigne Partners LLC
Entity Central Index Key	0001319229
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 480,962,668
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		0
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY

Consolidated balance sheets - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 332	$ 923
Trade accounts receivable, net	14,042	11,017
Due from affiliates	1,402	1,509
Other current assets	8,193	20,654
Total current assets	23,969	34,103
Property, plant and equipment, net	688,179	655,053
Goodwill	9,428	9,428
Investments in unconsolidated affiliates	227,031	233,181
Other assets, net	50,769	55,238
TOTAL ASSETS	999,376	987,003
Current liabilities:
Trade accounts payable	27,007	8,527
Due to affiliates	456
Accrued liabilities	28,921	17,426
Total current liabilities	56,384	25,953
Other liabilities	4,643	3,633
Long-term debt	598,622	593,200
Total liabilities	659,649	622,786
Commitments and contingencies (Note 16)
Equity:
Common unitholders (16,229,123 units issued and outstanding at December 31, 2018 and 16,177,353 units issued and outstanding at December 31, 2017)	286,237	310,769
General partner interest (2% interest with 331,206 equivalent units outstanding at December 31, 2018 and 330,150 equivalent units outstanding at December 31, 2017)	53,490	53,448
Total equity	339,727	364,217
TOTAL LIABILITIES AND EQUITY	$ 999,376	$ 987,003

Consolidated balance sheets (Parenthetical) - shares	12 Months Ended
Consolidated balance sheets (Parenthetical) - shares	Dec. 31, 2018	Dec. 31, 2017
Consolidated balance sheets
Common unitholders, units issued	16,229,123	16,177,353
Common unitholders, units outstanding	16,229,123	16,177,353
General partner interest (as a percent)	2.00%	2.00%
General partner interest, equivalent units outstanding	331,206	330,150

Consolidated statements of operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenue:
Total revenue	$ 228,093	$ 183,272	$ 164,924
Operating costs and expenses:
Direct operating costs and expenses	(82,028)	(67,700)	(68,415)
General and administrative expenses	(21,615)	(19,433)	(14,100)
Insurance expenses	(4,976)	(4,064)	(4,081)
Equity-based compensation expense	(3,478)	(2,999)	(3,263)
Depreciation and amortization	(49,535)	(35,960)	(32,383)
Loss on disposition of assets	(901)
Total operating costs and expenses	(162,533)	(130,156)	(122,242)
Earnings from unconsolidated affiliates	8,852	7,071	10,029
Operating income	74,412	60,187	52,711
Other expenses:
Interest expense	(31,900)	(10,473)	(7,787)
Amortization of deferred issuance costs	(3,037)	(1,221)	(818)
Total other expenses	(34,937)	(11,694)	(8,605)
Net earnings	39,475	48,493	44,106
Less-earnings allocable to general partner interest including incentive distribution rights	(15,675)	(12,705)	(9,340)
Net earnings allocable to limited partners	$ 23,800	$ 35,788	$ 34,766
Net earnings per limited partner unit-basic (in dollars per unit)	$ 1.46	$ 2.20	$ 2.14
Net earnings per limited partner unit-diluted (in dollars per unit)	$ 1.45	$ 2.20	$ 2.14
External customers
Revenue:
Total revenue	$ 211,303	$ 176,079	$ 156,506
Affiliates
Revenue:
Total revenue	$ 16,790	$ 7,193	$ 8,418

Consolidated statements of equity - USD ($) $ in Thousands	Common units	General partner interest	Total
Balance at Dec. 31, 2015	$ 326,224	$ 57,747	$ 383,971
Increase (Decrease) in Partners' Capital
Distributions to unitholders	(44,211)	(8,898)	(53,109)
Equity-based compensation	3,128		3,128
Issuance of common units pursuant to our long-term incentive plan	135		135
Contribution of cash by TransMontaigne GP to maintain its 2% general partner interest		9	9
Excess of purchase price of hydrant system from affiliate over the carryover basis of the net assets		(5,506)	(5,506)
Net earnings	34,766	9,340	44,106
Balance at Dec. 31, 2016	320,042	52,692	372,734
Increase (Decrease) in Partners' Capital
Distributions to unitholders	(47,349)	(11,985)	(59,334)
Equity-based compensation	2,729		2,729
Issuance of common units pursuant to our long-term incentive plan	270		270
Settlement of tax withholdings on equity-based compensation	(711)		(711)
Contribution of cash by TransMontaigne GP to maintain its 2% general partner interest		36	36
Net earnings	35,788	12,705	48,493
Balance at Dec. 31, 2017	310,769	53,448	364,217
Increase (Decrease) in Partners' Capital
Distributions to unitholders	(51,152)	(15,672)	(66,824)
Equity-based compensation	3,208		3,208
Issuance of common units pursuant to our long-term incentive plan	270		270
Settlement of tax withholdings on equity-based compensation	(658)		(658)
Contribution of cash by TransMontaigne GP to maintain its 2% general partner interest		39	39
Net earnings	23,800	15,675	39,475
Balance at Dec. 31, 2018	$ 286,237	$ 53,490	$ 339,727

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Consolidated statements of equity (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Consolidated statements of equity
Issuance of common units pursuant to our long-term incentive plan (in units)	6,972	6,498	19,008
Issuance of common units pursuant to our savings and retention program (in units)	44,798	33,205	2,094
Payment for acquisition of hydrant system from TransMontaigne LLC		$ 276,760	$ 12,000
General partner interest (as a percent)	2.00%	2.00%	2.00%

Consolidated statements of cash flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net earnings	$ 39,475	$ 48,493	$ 44,106
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	49,535	35,960	32,383
Loss on disposition of assets	901
Earnings from unconsolidated affiliates	(8,852)	(7,071)	(10,029)
Distributions from unconsolidated affiliates	15,565	17,128	17,861
Equity-based compensation expense	3,478	2,999	3,263
Amortization of deferred issuance costs	3,037	1,221	818
Amortization of deferred revenue	(324)	(333)	(248)
Unrealized (gain) loss on derivative instruments	433	(232)	(344)
Changes in operating assets and liabilities, net of effects from acquisitions and dispositions:
Trade accounts receivable, net	(2,797)	(1,593)	(2,987)
Due from affiliates	107	(856)	427
Other current assets	2,579	1,457	(7,082)
Amounts due under long-term terminaling services agreements, net	1,160	801	337
Deposits			(193)
Trade accounts payable	2,335	2,522	(2,092)
Due to affiliates	456
Accrued liabilities	11,495	3,208	2,887
Net cash provided by operating activities	118,583	103,704	79,107
Cash flows from investing activities:
Acquisition of terminal assets		(276,760)	(12,000)
Investments in unconsolidated affiliates	(1,413)	(2,145)	(2,225)
Return of investment in unconsolidated affiliates	850
Capital expenditures	(66,122)	(58,165)	(54,864)
Proceeds from sale of assets	10,025
Net cash used in investing activities	(56,660)	(337,070)	(69,089)
Cash flows from financing activities:
Proceeds from senior notes	300,000
Borrowings under revolving credit facility	166,400	442,100	199,900
Repayments under revolving credit facility	(453,600)	(140,700)	(156,100)
Deferred issuance costs	(7,871)	(7,695)	(806)
Settlement of tax withholdings on equity-based compensation	(658)	(711)
Distributions paid to unitholders	(66,824)	(59,334)	(53,109)
Contribution of cash by TransMontaigne GP	39	36	9
Net cash provided by (used in) financing activities	(62,514)	233,696	(10,106)
Increase (decrease) in cash and cash equivalents	(591)	330	(88)
Cash and cash equivalents at beginning of period	923	593	681
Cash and cash equivalents at end of period	332	923	593
Supplemental disclosures of cash flow information:
Cash paid for interest	24,635	10,077	8,097
Property, plant and equipment acquired with accounts payable	$ 19,353	$ 3,207	$ 5,114

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2018
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	(1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (a) Nature of business TransMontaigne Partners LLC (“we,” “us,” “our,” “the Company”) provides integrated terminaling, storage, transportation and related services for companies engaged in the trading, distribution and marketing of light refined petroleum products, heavy refined petroleum products, crude oil, chemicals, fertilizers and other liquid products. We conduct our operations in the United States along the Gulf Coast, in the Midwest, in Houston and Brownsville, Texas, along the Mississippi and Ohio rivers, in the Southeast and along the West Coast. We were originally formed as TransMontaigne Partners L.P. (“the Partnership), in February 2005 as a Delaware limited partnership. Through February 26, 2019, the Partnership’s common units were listed and publicly traded on the New York Stock Exchange (“NYSE”) under the symbol “TLP”. The Partnership was controlled by a general partner, TransMontaigne GP L.L.C. (“TransMontaigne GP”), which was an indirect, controlled subsidiary of ArcLight Energy Partners Fund VI, L.P. (“ArcLight”). TransMontaigne GP also held the Partnership’s incentive distribution rights, which were non‑voting limited partner interests with the rights set forth in the First Amended and Restated Agreement of Limited Partnership of the Partnership, dated as of May 27, 2005, as amended from time to time. On February 26, 2019, an affiliate of ArcLight completed its previously announced acquisition of all of the Partnership’s outstanding publicly traded common units not already held by ArcLight and its affiliates by way of our merger (the “Merger”) with a wholly owned subsidiary of TLP Finance Holdings, LLC (“TLP Finance”), an indirect controlled subsidiary of Arclight. At the effective time of the Merger, each of the Partnership’s general partner units issued and outstanding immediately prior to the acquisition effective time was converted into (i)(a) one Partnership common unit, and (i)(b) in aggregate, a non-economic general partner interest in the Partnership, (ii) each of the Partnership’s incentive distribution rights issued and outstanding immediately prior to the acquisition effective time was converted into 100 Partnership common units, (iii) our general partner distributed its common units in the Partnership (the “Transferred GP Units”) to TLP Acquisition Holdings, LLC, a Delaware limited liability company (“TLP Holdings”), and TLP Holdings contributed the Transferred GP Units to TLP Finance, (iv) the Partnership converted into the Company (a Delaware limited liability company) pursuant to Section 17-219 of the Delaware Limited Partnership Act and changed its name to “TransMontaigne Partners LLC”, and all of our common units owned by TLP Finance were converted into limited liability company interests, (v) the non-economic interest in the Company owned by our general partner was automatically cancelled and ceased to exist and our general partner merged with and into the Company with the Company surviving, and (vi) the Company became 100% owned by TLP Finance (the transactions described in the foregoing clauses (i) through (iv), collectively with the Merger, the “Take-Private Transaction”). As a result of the Take-Private Transaction, our common units ceased to be publicly traded, and our common units are no longer listed on the New York Stock Exchange (“NYSE”). Our currently outstanding 6.125% senior unsecured notes due in 2026 remain outstanding, and we are voluntary filing with the Securities and Exchange Commission pursuant to the covenants contained in those notes. (b) Basis of presentation and use of estimates Our accounting and financial reporting policies conform to accounting principles generally accepted in the United States of America (“GAAP”). The accompanying consolidated financial statements include the accounts of TransMontaigne Partners L.P. and its controlled subsidiaries. Investments where we do not have the ability to exercise control, but do have the ability to exercise significant influence, are accounted for using the equity method of accounting. All inter‑company accounts and transactions have been eliminated in the preparation of the accompanying consolidated financial statements. Certain reclassifications of previously reported amounts have been made to conform to the current year presentation. The preparation of financial statements in conformity with “GAAP” requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting periods. The following estimates, in management’s opinion, are subjective in nature, require the exercise of judgment, and/or involve complex analyses: business combination estimates and assumptions, useful lives of our plant and equipment and accrued environmental obligations. Changes in these estimates and assumptions will occur as a result of the passage of time and the occurrence of future events. Actual results could differ from these estimates. (c) Accounting for terminal and pipeline operations Effective January 1, 2018, we adopted Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers (“ASC 606”), applying the modified retrospective transition method, which required us to apply the new standard to (i) all new revenue contracts entered into after January 1, 2018, and (ii) revenue contracts which were not completed as of January 1, 2018. ASC 606 replaces existing revenue recognition requirements in GAAP and requires entities to recognize revenue at an amount that reflects the consideration to which we expect to be entitled in exchange for transferring goods or services to a customer. ASC 606 also requires certain disclosures regarding qualitative and quantitative information regarding the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The adoption of ASC 606 did not result in a transition adjustment nor did it have an impact on the timing or amount of our revenue recognition (See Note 18 of Notes to consolidated financial statements). The adoption of ASC 606 did not result in changes to our accounting for trade accounts receivable (see Note 4 of Notes to consolidated financial statements), contract assets or contract liabilities. We recognize contract assets in situations where revenue recognition under ASC 606 occurs prior to billing the customer based on our rights under the contract. Contract assets are transferred to accounts receivable when the rights become unconditional. At December 31, 2018, we did not have any contract assets related to ASC 606. Contract liabilities primarily relate to consideration received from customers in advance of completing the performance obligation. A performance obligation is a promise in a contract to transfer goods or services to the customer. We recognize contract liabilities under these arrangements as revenue once all contingencies or potential performance obligations have been satisfied by the (i) performance of services or (ii) expiration of the customer’s rights under the contract. Short-term contract liabilities include customer advances and deposits (see Note 10 of Notes to consolidated financial statements). Long-term contract liabilities include deferred revenue related to ethanol blending fees and other projects (See Note 11 of Notes to consolidated financial statements). We generate revenue from terminaling services fees, pipeline transportation fees and management fees. Under ASC 606, we recognize revenue over time or at a point in time, depending on the nature of the performance obligations contained in the respective contract with our customer. The contract transaction price is allocated to each performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The majority of our revenue is recognized pursuant to ASC guidance other than ASC 606. The following is an overview of our significant revenue streams, including a description of the respective performance obligations and related method of revenue recognition. Terminaling services fees. Our terminaling services agreements are structured as either throughput agreements or storage agreements. Our throughput agreements contain provisions that require our customers to make minimum payments, which are based on contractually established minimum volumes of throughput of the customer’s product at our facilities, over a stipulated period of time. Due to this minimum payment arrangement, we recognize a fixed amount of revenue from the customer over a certain period of time, even if the customer throughputs less than the minimum volume of product during that period. In addition, if a customer throughputs a volume of product exceeding the minimum volume, we would recognize additional revenue on this incremental volume. Our storage agreements require our customers to make minimum payments based on the volume of storage capacity available to the customer under the agreement, which results in a fixed amount of recognized revenue. We refer to the fixed amount of revenue recognized pursuant to our terminaling services agreements as being “firm commitments.” The majority of our firm commitments under our terminaling services agreements are accounted for in accordance with ASC 840, Leases (“ASC 840 revenue”). The remainder is recognized in accordance with ASC 606 (“ASC 606 revenue”) where the minimum payment arrangement in each contract is a single performance obligation that is primarily satisfied over time through the contract term. Revenue recognized in excess of firm commitments and revenue recognized based solely on the volume of product distributed or injected are referred to as ancillary. The ancillary revenue associated with terminaling services include volumes of product throughput that exceed the contractually established minimum volumes, injection fees based on the volume of product injected with additive compounds, heating and mixing of stored products, product transfer, railcar handling, butane blending, proceeds from the sale of product gains, wharfage and vapor recovery. The revenue generated by these services is primarily considered optional purchases to acquire additional services or variable consideration that is required to be estimated under ASC 606 for any uncertainty that is not resolved in the period of the service. We account for the majority of ancillary revenue at individual points in time when the services are delivered to the customer. Our ancillary revenue is recognized in accordance with ASC 606. Pipeline transportation fees. We earn pipeline transportation fees at our Diamondback pipeline either based on the volume of product transported or under capacity reservation agreements. Revenue associated with the capacity reservation is recognized ratably over the respective term, regardless of whether the capacity is actually utilized. We earn pipeline transportation fees at our Razorback pipeline based on an allocation of the aggregate fees charged under the capacity agreement with our customer who has contracted for 100% of our Razorback system. Pipeline transportation revenue is accounted for in accordance with ASC 840. Management fees and reimbursed costs. We manage and operate certain tank capacity at our Port Everglades South terminal for a major oil company and receive a reimbursement of its proportionate share of operating and maintenance costs. We manage and operate the Frontera joint venture and receive a management fee based on our costs incurred. We manage and operate rail sites at certain Southeast terminals on behalf of a major oil company and receive reimbursement for operating and maintenance costs. We lease land under operating leases as the lessor or sublessor with third parties and affiliates. We also managed and operated for an affiliate of PEMEX, Mexico’s state-owned petroleum company, a products pipeline connected to our Brownsville terminal facility and received a management fee through August 23, 2018. Management fee revenue is recognized at individual points in time as the services are performed or as the costs are incurred and is primarily accounted for in accordance with ASC 606. Management fees and reimbursed costs related to lease revenue are accounted for in accordance with ASC 840. (d) Cash and cash equivalents We consider all short‑term investments with a remaining maturity of three months or less at the date of purchase to be cash equivalents. (e) Property, plant and equipment Depreciation is computed using the straight‑line method. Estimated useful lives are 15 to 25 years for terminals and pipelines and 3 to 25 years for furniture, fixtures and equipment. All items of property, plant and equipment are carried at cost. Expenditures that increase capacity or extend useful lives are capitalized. Repairs and maintenance are expensed as incurred. We evaluate long‑lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of an asset group may not be recoverable based on expected undiscounted future cash flows attributable to that asset group. If an asset group is impaired, the impairment loss to be recognized is the excess of the carrying amount of the asset group over its estimated fair value. (f) Investments in unconsolidated affiliates We account for our investments in unconsolidated affiliates, which we do not control but do have the ability to exercise significant influence over, using the equity method of accounting. Under this method, the investment is recorded at acquisition cost, increased by our proportionate share of any earnings and additional capital contributions and decreased by our proportionate share of any losses, distributions received and amortization of any excess investment. Excess investment is the amount by which our total investment exceeds our proportionate share of the book value of the net assets of the investment entity. We evaluate our investments in unconsolidated affiliates for impairment whenever events or circumstances indicate there is a loss in value of the investment that is other than temporary. In the event of impairment, we would record a charge to earnings to adjust the carrying amount to estimated fair value. (g) Environmental obligations We accrue for environmental costs that relate to existing conditions caused by past operations when probable and reasonably estimable (see Note 10 of Notes to consolidated financial statements). Environmental costs include initial site surveys and environmental studies of potentially contaminated sites, costs for remediation and restoration of sites determined to be contaminated and ongoing monitoring costs, as well as fines, damages and other costs, including direct legal costs. Liabilities for environmental costs at a specific site are initially recorded, on an undiscounted basis, when it is probable that we will be liable for such costs, and a reasonable estimate of the associated costs can be made based on available information. Such an estimate includes our share of the liability for each specific site and the sharing of the amounts related to each site that will not be paid by other potentially responsible parties, based on enacted laws and adopted regulations and policies. Adjustments to initial estimates are recorded, from time to time, to reflect changing circumstances and estimates based upon additional information developed in subsequent periods. Estimates of our ultimate liabilities associated with environmental costs are difficult to make with certainty due to the number of variables involved, including the early stage of investigation at certain sites, the lengthy time frames required to complete remediation, technology changes, alternatives available and the evolving nature of environmental laws and regulations. We periodically file claims for insurance recoveries of certain environmental remediation costs with our insurance carriers under our comprehensive liability policies (see Note 5 of Notes to consolidated financial statements). We recognize our insurance recoveries as a credit to income in the period that we assess the likelihood of recovery as being probable. In connection with our previous acquisitions of certain terminals, a wholly owned subsidiary of NGL Energy Partners LP agreed to indemnify us against certain potential environmental claims, losses and expenses at those terminals. Pursuant to the acquisition agreements for each of the Florida (except Pensacola) and Midwest terminals, the Southeast terminals, the Brownsville and River terminals, and the Pensacola, Florida Terminal, a wholly owned subsidiary of NGL Energy Partners LP is obligated to indemnify us against environmental claims, losses and expenses that were associated with the ownership or operation of the terminals prior to our purchase. In each acquisition agreement, the maximum indemnification liability is subject to a specified time period for indemnification, cap on indemnification and satisfaction of a deductible amount before indemnification, in each case subject to certain exceptions, limitations and conditions specified therein. There are no indemnification obligations with respect to environmental claims made as a result of additions to or modifications of environmental laws promulgated after certain specified dates. The environmental indemnification obligations of to us remain in place and were not affected by the Take-Private Transaction. (h) Asset retirement obligations Asset retirement obligations are legal obligations associated with the retirement of long‑lived assets that result from the acquisition, construction, development or normal use of the asset. GAAP requires that the fair value of a liability related to the retirement of long‑lived assets be recorded at the time a legal obligation is incurred. Once an asset retirement obligation is identified and a liability is recorded, a corresponding asset is recorded, which is depreciated over the remaining useful life of the asset. After the initial measurement, the liability is adjusted to reflect changes in the asset retirement obligation. If and when it is determined that a legal obligation has been incurred, the fair value of any liability is determined based on estimates and assumptions related to retirement costs, future inflation rates and interest rates. Our long‑lived assets consist of above‑ground storage facilities and underground pipelines. We are unable to predict if and when these long‑lived assets will become completely obsolete and require dismantlement. We have not recorded an asset retirement obligation, or corresponding asset, because the future dismantlement and removal dates of our long‑lived assets is indeterminable and the amount of any associated costs are believed to be insignificant. Changes in our assumptions and estimates may occur as a result of the passage of time and the occurrence of future events. (i) Equity-based compensation GAAP requires us to measure the cost of services received in exchange for an award of equity instruments based on the measurement‑date fair value of the award. That cost is recognized during the period services are provided in exchange for the award (see Note 14 of Notes to consolidated financial statements). (j) Accounting for derivative instruments GAAP requires us to recognize all derivative instruments at fair value in the consolidated balance sheets as assets or liabilities (see Notes 5 and 9 of Notes to consolidated financial statements). Changes in the fair value of our derivative instruments are recognized in earnings. At December 31, 2018 and 2017, our derivative instruments were limited to interest rate swap agreements with an aggregate notional amount of $50.0 million and $125.0 million, respectively. The remaining derivative instrument outstanding at December 31, 2018 expired March 11, 2019. Pursuant to the terms of the interest rate swap agreements, we paid a blended fixed rate of approximately 0.97% and 1.01% for the years ended December 31, 2018 and 2017, respectively, and received interest payments based on the one-month LIBOR. The net difference to be paid or received under the interest rate swap agreements is settled monthly and is recognized as an adjustment to interest expense. The fair value of our interest rate swap agreements are determined using a pricing model based on the LIBOR swap rate and other observable market data. (k) Income taxes No provision for U.S. federal income taxes has been reflected in the accompanying consolidated financial statements because we are treated as a partnership for federal income tax purposes. As a partnership, all income, gains, losses, expenses, deductions and tax credits generated by us flow through to our unitholders. (l) Net earnings per limited partner unit Net earnings allocable to the limited partners, for purposes of calculating net earnings per limited partner unit, are calculated under the two-class method and accordingly are net of the earnings allocable to the general partner interest and distributions payable to any restricted phantom units granted under our equity-based compensation plans that participate in our distributions. The earnings allocable to the general partner interest include the distributions of available cash (as defined by our partnership agreement) attributable to the period to the general partner interest, net of adjustments for the general partner’s share of undistributed earnings, and the incentive distribution rights. Undistributed earnings are the difference between the earnings and the distributions attributable to the period. Undistributed earnings are allocated to the limited partners and general partner interest based on their respective sharing of earnings or losses specified in the partnership agreement, which is based on their ownership percentages of 98% and 2%, respectively. The incentive distribution rights are not allocated a portion of the undistributed earnings given they are not entitled to distributions other than from available cash. Further, the incentive distribution rights do not share in losses under our partnership agreement. Basic net earnings per limited partner unit is computed by dividing net earnings allocable to the limited partners by the weighted average number of limited partner units outstanding during the period. Diluted net earnings per limited partner unit is computed by dividing net earnings allocable to the limited partners by the weighted average number of limited partner units outstanding during the period and any potential dilutive securities outstanding during the period. (m) Comprehensive income Entities that report items of other comprehensive income have the option to present the components of net earnings and comprehensive income in either one continuous financial statement, or two consecutive financial statements. As the Partnership has no components of comprehensive income other than net earnings, no statement of comprehensive income has been presented. (n) Recent accounting pronouncements Effective January 1, 2018 we adopted ASU 2016-15, Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments. This ASU requires changes in the presentation of certain items, including but not limited to debt prepayment or debt extinguishment costs; contingent consideration payments made after a business combination; proceeds from the settlement of insurance claims; proceeds from the settlement of corporate-owned life insurance policies and distributions received from equity method investees. The adoption of this ASU did not have a material impact on our consolidated financial statements. In February 2016, the Financial Accounting Standards Board (”FASB”) issued ASU 2016-02, Leases’ followed by a series of related accounting standard updates (collectively referred to as “Topic 842”). Topic 842 establishes a new accounting model for leases. The most significant changes include the clarification of the definition of a lease, the requirement for lessees to recognize for all leases a right-of-use asset and a lease liability in the consolidated balance sheet, and additional quantitative and qualitative disclosures which are designed to give financial statement users information on the amount, timing, and uncertainty of cash flows arising from leases. Expenses are recognized in the consolidated statement of operations in a manner similar to current accounting guidance. Lessor accounting under the new standard is substantially unchanged compared to current accounting guidance. The new standard will become effective for us beginning with the first quarter 2019. We adopted the accounting standard using a prospective transition approach, which applies the provisions of the new guidance at the effective date without adjusting the comparative periods presented. We have elected the package of practical expedients permitted under the transition guidance within the new standard, which allows us to 1) carry forward the historical accounting relating to lease identification and classification for existing leases upon adoption, 2) carryforward the existing lease classification, and 3) not reassess initial direct costs associated with existing leases. We have made an accounting policy election to keep leases with an initial term of 12 months or less off of the consolidated balance sheet. We are finalizing our evaluation of the impacts that the adoption of this accounting guidance will have on the consolidated financial statements, and we expect most existing operating lease commitments will be recognized as operating leases and right-of-use assets upon adoption. Based on our ongoing assessment, we expect approximately $35 million of right-of-use assets and lease liabilities will be recognized in our consolidated balance sheet upon adoption. In January 2017, the FASB issued ASU 2017-04, Intangibles-Goodwill and Other: Simplifying the Test for Goodwill Impairment, to simplify the accounting for goodwill impairment by eliminating step 2 from the goodwill impairment test. ASU 2017-04 is effective for annual reporting periods beginning after December 15, 2019, including interim periods within that reporting period. We are currently evaluating the potential impact that the adoption will have on our disclosures and financial statements. Effective January 1, 2018 we adopted ASU 2016-15, Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments. This ASU requires changes in the presentation of certain items, including but not limited to debt prepayment or debt extinguishment costs; contingent consideration payments made after a business combination; proceeds from the settlement of insurance claims; proceeds from the settlement of corporate-owned life insurance policies and distributions received from equity method investees. The adoption of this ASU did not have a material impact on our consolidated financial statements.

TRANSACTIONS WITH AFFILIATES	12 Months Ended
TRANSACTIONS WITH AFFILIATES	Dec. 31, 2018
TRANSACTIONS WITH AFFILIATES
TRANSACTIONS WITH AFFILIATES	(2) TRANSACTIONS WITH AFFILIATES Omnibus agreement. Since the inception of the Partnership in 2005 we have been party to an omnibus agreement with the owner of our general partner, which agreement has been amended and restated from time to time. The omnibus agreement provides for the provision of various services for our benefit. The fees payable under the omnibus agreement are comprised of (i) the reimbursement of the direct operating costs and expenses, such as salaries and benefits of operational personnel performing services on site at our terminals and pipelines, which we refer to as on-site employees, (ii) bonus awards to key employees of TLP Management Services who perform services for the Partnership and (iii) the administrative fee for the provision of various general and administrative services for the Company’s benefit such as legal, accounting, treasury, insurance administration and claims processing, information technology, human resources, credit, payroll, taxes and other corporate services, to the extent such services are not outsourced by the Company. The administrative fee is recognized as a component of general and administrative expenses and for the years ended December 31, 2018, 2017 and 2016, the administrative fee paid by the Partnership was approximately $10.3 million, $12.8 million and $11.4 million, respectively. In connection with our Collins Phase II expansion project, the expansion of our Brownsville terminal and pipeline operations and the December 2017 acquisition of the West Coast terminals, on May 7, 2018, the Partnership, with the concurrence of the conflicts committee of our general partner, agreed to an annual increase in the aggregate fees payable under the omnibus agreement of $3.6 million beginning May 13, 2018. To effectuate this $3.6 million annual increase, on May 7, 2018 the Company, with the concurrence of the conflicts committee of our general partner, entered into the third amended and restated omnibus agreement to allow us to assume the costs and expenses of employees of TLP Management Services performing engineering and environmental safety and occupational health (ESOH) services for and on behalf of the Company and to receive an equal and offsetting decrease in the administrative fee. These costs and expenses are expected to approximate $8.9 million in 2018. We expect that a significant portion of the assumed engineering costs will be capitalized under GAAP. Prior to the $3.6 million annual increase and the effective date of the third amended and restated omnibus agreement, the annual administrative fee was approximately $13.7 million and included the costs and expenses of the employees of TLP Management Services performing engineering and ESOH services. Subsequent to the $3.6 million annual increase and the effective date of the third amended and restated omnibus agreement, the annual administrative fee was reduced to approximately $8.4 million and the Partnership bore the approximately $8.9 million costs and expenses of the employees of TLP Management Services performing engineering and ESOH services for and on behalf of the Partnership. We adopted and entered into the fourth amended and restated omnibus agreement in connection with the Take-Private Transaction, primarily to address certain changes in our governance as a result thereof, including the removal of our conflicts committee. The administrative fee under the fourth amended and restated omnibus agreement is subject to an increase each calendar year tied to an increase in the consumer price index, if any, plus two percent. We do not directly employ any of the persons responsible for managing our business. Our officers and the employees who provide services to the Company are employed by TLP Management Services, a wholly owned subsidiary of ArcLight. TLP Management Services provides payroll and maintains all employee benefits programs on our behalf pursuant to the omnibus agreement. Operations and reimbursement agreement—Frontera. We have a 50% ownership interest in the Frontera Brownsville LLC joint venture or (Frontera). We operate Frontera, in accordance with an operations and reimbursement agreement executed between us and Frontera, for a management fee that is based on our costs incurred. Our agreement with Frontera stipulates that we may resign as the operator at any time with the prior written consent of Frontera, or that we may be removed as the operator for good cause, which includes material noncompliance with laws and material failure to adhere to good industry practice regarding health, safety or environmental matters. For the years ended December 31, 2018, 2017 and 2016 we recognized approximately $5.8 million, $5.3 million and $5.0 million, respectively, of revenue related to this operations and reimbursement agreement. Terminaling services agreements—Brownsville terminals. We have terminaling services agreements with Frontera relating to our Brownsville, Texas facility that will expire in June 2019 and June 2020, subject to automatic renewals unless terminated by either party upon 90 days’ and 180 days’ prior notice, respectively. In exchange for its minimum throughput commitments, we have agreed to provide Frontera with approximately 301,000 barrels of storage capacity. For the years ended December 31, 2018, 2017 and 2016 we recognized approximately $2.5 million, $1.9 million and $0.5 million, respectively, of revenue related to this agreement. Terminaling services agreement—Gulf Coast terminals. Associated Asphalt Marketing, LLC is a wholly-owned indirect subsidiary of ArcLight. Effective January 1, 2018, a third party customer assigned their terminaling services agreement relating to our Gulf Coast terminals to Associated Asphalt Marketing, LLC. The agreement will expire in April 2021, subject to two, two-year automatic renewals unless terminated by either party upon 180 days’ prior notice. In exchange for its minimum throughput commitment, we have agreed to provide Associated Asphalt Marketing, LLC with approximately 750,000 barrels of storage capacity. For the years ended December 31, 2018, 2017 and 2016 we recognized approximately $8.5 million, $nil and $nil, respectively, of revenue related to this agreement with Associated Asphalt Marketing, LLC.

BUSINESS COMBINATION AND TERMINAL ACQUISITION

12 Months Ended

Dec. 31, 2018

BUSINESS COMBINATION AND TERMINAL ACQUISITION

BUSINESS COMBINATION AND TERMINAL ACQUISITION

(3)

BUSINESS COMBINATION AND TERMINAL ACQUISITION

On December 15, 2017, we acquired the West Coast terminals from a third party for a total purchase price of $276.8 million. The West Coast terminals represent two waterborne refined product and crude oil terminals located in the San Francisco Bay Area refining complex with a total of 64 storage tanks with approximately 5.3 million barrels of active storage capacity. The West Coast terminals have access to domestic and international crude oil and refined products markets through marine, pipeline, truck and rail logistics capabilities. The accompanying consolidated financial statements include the assets, liabilities and results of operations of the West Coast terminals from December 15, 2017.

The purchase price and estimated assessment of the fair value of the assets acquired and liabilities assumed in the business combination were as follows (in thousands):


Other current assets	$	1,037
Property, plant and equipment		228,000
Goodwill		943
Customer relationships		47,000
Total assets acquired		276,980
Environmental obligation		220
Total liabilities assumed		220
Allocated purchase price	$	276,760

Goodwill represents the excess of the consideration paid for the acquired business over the fair value of the individual assets acquired, net of liabilities assumed. Goodwill represents the premium we paid to acquire the skilled workforce.

These unaudited pro forma results for the Company as a whole are for comparative purposes only and may not be indicative of the results that would have occurred had this acquisition been completed on January 1, 2016 or the results that will be attained in the future (in thousands):


	Pro Forma year ended December 31,
		2017		2016
Revenue	$	226,653	$	205,605
Net earnings	$	55,856	$	46,276

Significant pro forma adjustments include depreciation expense and interest expense on the incremental borrowings necessary to finance this acquisition as well as adjustments to remove the related party transactions included in the historical financial statements of the West Coast terminals.

On January 28, 2016, we acquired from a subsidiary of NGL Energy Partners LP its Port Everglades, Florida hydrant system for a cash payment of $12.0 million. At the time of the acquisition NGL Energy Partners LP controlled out operations through its ownership interest of our general partner. The hydrant system encompasses a system for fueling cruise ships. The acquisition of the hydrant system has been recorded at the carryover basis in a manner similar to a reorganization of entities under common control. Accordingly, we recorded the assets at their net book value of $6.5 million with the remaining purchase price of $5.5 million recorded as a reduction to the general partner equity interest. The difference between the consideration we paid and the carryover basis of the net assets purchased has been reflected in the accompanying consolidated balance sheets and statement of equity as a decrease to the general partner’s interest. The accompanying consolidated financial statements include the assets, liabilities and results of operations of the hydrant system from January 28, 2016. As this transaction is not considered material to our consolidated financial statements we did not recast prior period consolidated financial statements.

CONCENTRATION OF CREDIT RISK AND TRADE ACCOUNTS RECEIVABLE

12 Months Ended

Dec. 31, 2018

CONCENTRATION OF CREDIT RISK AND TRADE ACCOUNTS RECEIVABLE

CONCENTRATION OF CREDIT RISK AND TRADE ACCOUNTS RECEIVABLE

(4) CONCENTRATION OF CREDIT RISK AND TRADE ACCOUNTS RECEIVABLE

Our primary market areas are located in the United States along the Gulf Coast, in the Southeast, in Brownsville, Texas, along the Mississippi and Ohio Rivers, in the Midwest and in the West Coast. We have a concentration of trade receivable balances due from companies engaged in the trading, distribution and marketing of refined products and crude oil. These concentrations of customers may affect our overall credit risk in that the customers may be similarly affected by changes in economic, regulatory or other factors. Our customers’ historical financial and operating information is analyzed prior to extending credit. We manage our exposure to credit risk through credit analysis, credit approvals, credit limits and monitoring procedures, and for certain transactions we may request letters of credit, prepayments or guarantees. Amounts included in trade accounts receivable that are accounted for as ASC 606 revenue in accordance with ASC 606 approximate $3.9 million at December 31, 2018. We maintain allowances for potentially uncollectible accounts receivable.

Trade accounts receivable, net consists of the following (in thousands):


	December 31,		December 31,
	2018		2017
Trade accounts receivable	$	14,151	$	11,128
Less allowance for doubtful accounts		(109)		(111)
	$	14,042	$	11,017

The following table presents a roll forward of our allowance for doubtful accounts (in thousands):


	Balance at						Balance at
	beginning		Charged to				end of
	of period		expenses		Deductions		period
2018	$	111	$	—	$	(2)	$	109
2017	$	119	$	—	$	(8)	$	111
2016	$	475	$	298	$	(654)	$	119

The following customers accounted for at least 10% of our consolidated revenue in at least one of the periods presented in the accompanying consolidated statements of operations:


	Year ended		Year ended		Year ended
	December 31,		December 31,		December 31,
	2018		2017		2016
NGL Energy Partners LP	22	%	26	%	23	%
RaceTrac Petroleum Inc.	11	%	13	%	12	%
Castleton Commodities International LLC	10	%	13	%	14	%

OTHER CURRENT ASSETS

12 Months Ended

Dec. 31, 2018

OTHER CURRENT ASSETS

OTHER CURRENT ASSETS

(5) OTHER CURRENT ASSETS

Other current assets are as follows (in thousands):


	December 31,		December 31,
	2018		2017
Amounts due from insurance companies	$	2,861	$	1,981
Prepaid insurance		1,371		4,151
Additive detergent		1,218		1,715
Unrealized gain on derivative instrument		143		—
Deposits and other assets		2,600		12,807
	$	8,193	$	20,654

Amounts due from insurance companies. We periodically file claims for recovery of environmental remediation costs with our insurance carriers under our comprehensive liability policies. We recognize our insurance recoveries in the period that we assess the likelihood of recovery as being probable (i.e., likely to occur). At December 31, 2018 and 2017, we have recognized amounts due from insurance companies of approximately $2.9 million and $2.0 million, respectively, representing our best estimate of our probable insurance recoveries. During the year ended December 31, 2018, we received reimbursements from insurance companies of approximately $0.7 million. During the year ended December 31, 2018, we increased our estimate of probable future insurance recoveries by approximately $1.6 million.

Deposits and other assets. Deposits and other assets at December 31, 2017 includes a deposit of approximately $10.2 million paid during the fourth quarter 2017 related to future expansion opportunities that closed in the first quarter of 2018. Concurrently we sold these assets to a third party for cash proceeds equal to our deposit amount of $10.2 million.

PROPERTY, PLANT AND EQUIPMENT, NET

12 Months Ended

Dec. 31, 2018

PROPERTY, PLANT AND EQUIPMENT, NET

PROPERTY, PLANT AND EQUIPMENT, NET

(6) PROPERTY, PLANT AND EQUIPMENT, NET

Property, plant and equipment, net is as follows (in thousands):


	December 31,		December 31,
	2018		2017
Land	$	83,451	$	83,310
Terminals, pipelines and equipment		918,503		885,429
Furniture, fixtures and equipment		6,022		4,430
Construction in progress		64,588		21,575
		1,072,564		994,744
Less accumulated depreciation		(384,385)		(339,691)
	$	688,179	$	655,053

GOODWILL

12 Months Ended

Dec. 31, 2018

GOODWILL

GOODWILL

(7) GOODWILL

Goodwill is as follows (in thousands):


	December 31,		December 31,
	2018		2017
Brownsville terminals	$	8,485	$	8,485
West Coast terminals		943		943
	$	9,428	$	9,428

Goodwill is required to be tested for impairment annually unless events or changes in circumstances indicate it is more likely than not that an impairment loss has been incurred at an interim date. Our annual test for the impairment of goodwill is performed as of December 31. The impairment test is performed at the reporting unit level. Our reporting units are our operating segments (see Note 19 of Notes to consolidated financial statements). The fair value of each reporting unit is determined on a stand‑alone basis from the perspective of a market participant and represents an estimate of the price that would be received to sell the unit as a whole in an orderly transaction between market participants at the measurement date. If the fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is not considered to be impaired.

At December 31, 2018 and 2017 our Brownsville terminals and West Coast terminals contained goodwill. Our estimate of the fair value of our Brownsville and West Coast terminals at December 31, 2018 substantially exceeded the carrying amount. The purchase price and estimated assessment of the fair value of the assets acquired and liabilities assumed in our acquisition of the West Coast terminals was performed as of the acquisition date, December 15, 2017, as such the estimated fair value equaled its carrying amount. Accordingly, we did not recognize any goodwill impairment charges during the years ended December 31, 2018 and 2017, respectively. However, an increase in the assumed market participants’ weighted average cost of capital, the loss of a significant customer, the disposition of significant assets, or an unforeseen increase in the costs to operate and maintain the Brownsville and West Coast terminals, could result in the recognition of an impairment charge in the future.

INVESTMENTS IN UNCONSOLIDATED AFFILIATES

12 Months Ended

Dec. 31, 2018

INVESTMENTS IN UNCONSOLIDATED AFFILIATES

INVESTMENTS IN UNCONSOLIDATED AFFILIATES

(8) INVESTMENTS IN UNCONSOLIDATED AFFILIATES

At December 31, 2018 and 2017, our investments in unconsolidated affiliates include a 42.5% Class A ownership interest in Battleground Oil Specialty Terminal Company LLC (“BOSTCO”) and a 50% ownership interest in Frontera Brownsville LLC (“Frontera”). BOSTCO is a terminal facility located on the Houston Ship Channel that encompasses approximately 7.1 million barrels of distillate, residual and other black oil product storage. Class A and Class B ownership interests share in cash distributions on a 96.5% and 3.5% basis, respectively. Class B ownership interests do not have voting rights and are not required to make capital investments. Frontera is a terminal facility located in Brownsville, Texas that encompasses approximately 1.7 million barrels of light petroleum product storage, as well as related ancillary facilities.

The following table summarizes our investments in unconsolidated affiliates:


	Percentage of				Carrying value
	ownership				(in thousands)
	December 31,		December 31,		December 31,		December 31,
	2018		2017		2018		2017
BOSTCO	42.5	%	42.5	%	$	203,005	$	209,373
Frontera	50	%	50	%		24,026		23,808
Total investments in unconsolidated affiliates					$	227,031	$	233,181

At December 31, 2018 and 2017, our investment in BOSTCO includes approximately $6.8 million and $7.0 million, respectively, of excess investment related to a one time buy-in fee to acquire our 42.5% interest and capitalization of interest on our investment during the construction of BOSTCO amortized over the useful life of the assets. Excess investment is the amount by which our investment exceeds our proportionate share of the book value of the net assets of the BOSTCO entity.

Earnings from investments in unconsolidated affiliates were as follows (in thousands):


	Year ended		Year ended		Year ended
	December 31,		December 31,		December 31,
	2018		2017		2016
BOSTCO	$	5,767	$	3,543	$	6,933
Frontera		3,085		3,528		3,096
Total earnings from investments in unconsolidated affiliates	$	8,852	$	7,071	$	10,029

Additional capital investments in unconsolidated affiliates were as follows (in thousands):


	Year ended		Year ended		Year ended
	December 31,		December 31,		December 31,
	2018		2017		2016
BOSTCO	$	—	$	145	$	2,125
Frontera		1,413		2,000		100
Additional capital investments in unconsolidated affiliates	$	1,413	$	2,145	$	2,225

Cash distributions received from unconsolidated affiliates were as follows (in thousands):


	Year ended		Year ended		Year ended
	December 31,		December 31,		December 31,
	2018		2017		2016
BOSTCO	$	12,135	$	12,256	$	14,331
Frontera		4,280		4,872		3,530
Cash distributions received from unconsolidated affiliates	$	16,415	$	17,128	$	17,861

The summarized financial information of our unconsolidated affiliates was as follows (in thousands):

Balance sheets:


	BOSTCO				Frontera
	December 31,		December 31,		December 31,		December 31,
	2018		2017		2018		2017
Current assets	$	19,299	$	24,976	$	5,866	$	5,649
Long-term assets		455,984		469,348		45,115		44,292
Current liabilities		(12,471)		(17,550)		(2,845)		(2,147)
Long-term liabilities		(1,259)		—		(84)		(178)
Net assets	$	461,553	$	476,774	$	48,052	$	47,616

Statements of income:


	BOSTCO						Frontera
	Year ended						Year ended
	December 31,						December 31,
	2018		2017		2016		2018		2017		2016
Revenue	$	66,288	$	66,235	$	66,863	$	24,017	$	22,193	$	18,958
Expenses		(51,993)		(55,687)		(48,149)		(17,847)		(15,137)		(12,766)
Net earnings	$	14,295	$	10,548	$	18,714	$	6,170	$	7,056	$	6,192

OTHER ASSETS, NET

12 Months Ended

Dec. 31, 2018

OTHER ASSETS, NET

OTHER ASSETS, NET

(9) OTHER ASSETS, NET

Other assets, net are as follows (in thousands):


	December 31,		December 31,
	2018		2017
Customer relationships, net of accumulated amortization of $4,887 and $2,294, respectively	$	44,543	$	47,136
Revolving credit facility unamortized deferred issuance costs, net of accumulated amortization of $7,656 and $5,984, respectively		5,515		6,778
Amounts due under long-term terminaling services agreements		422		460
Unrealized gain on derivative instruments		—		576
Deposits and other assets		289		288
	$	50,769	$	55,238

Customer relationships. Other assets, net include certain customer relationships at our West Coast terminals. These customer relationships are being amortized on a straight‑line basis over approximately twenty years. Expected future amortization expense for the customer relationships as of December 31, 2018 is as follows (in thousands):


	Years ending December 31,
	2019		2020		2021		2022		2023		Thereafter
Amortization expense	$	2,350	$	2,350	$	2,350	$	2,350	$	2,350	$	32,793

Deferred financing costs. Deferred financing costs are amortized using the effective interest method over the term of the related credit facility.

Amounts due under long‑term terminaling services agreements. We have long‑term terminaling services agreements with certain of our customers that provide for minimum payments that increase at stated amounts over the terms of the respective agreements. We recognize as revenue the minimum payments under the long‑term terminaling services agreements on a straight‑line basis over the terms of the respective agreements. At December 31, 2018 and 2017, we have recognized revenue in excess of the minimum payments that are due through those respective dates under the long‑term terminaling services agreements resulting in an asset of approximately $0.4 million and $0.5 million, respectively.

ACCRUED LIABILITIES

12 Months Ended

Dec. 31, 2018

ACCRUED LIABILITIES

ACCRUED LIABILITIES

(10) ACCRUED LIABILITIES

Accrued liabilities are as follows (in thousands):


	December 31,		December 31,
	2018		2017
Customer advances and deposits	$	11,927	$	10,265
Accrued property taxes		2,993		1,381
Accrued environmental obligations		1,556		1,855
Interest payable		7,814		982
Accrued expenses and other		4,631		2,943
	$	28,921	$	17,426

Customer advances and deposits. We bill certain of our customers one month in advance for terminaling services to be provided in the following month. At December 31, 2018, approximately $0.8 million of the customer advances and deposits balance is considered contract liabilities under ASC 606. Revenue recognized during the year ended December 31, 2018 from amounts included in contract liabilities at the beginning of the period was approximately $0.5 million. At December 31, 2018 and 2017, we have billed and collected from certain of our customers approximately $11.9 million and $10.3 million, respectively, in advance of the terminaling services being provided.

Accrued environmental obligations. At December 31, 2018 and 2017, we have accrued environmental obligations of approximately $1.6 million and $1.9 million, respectively, representing our best estimate of our remediation obligations. Changes in our estimates of our future environmental remediation obligations may occur as a result of the passage of time and the occurrence of future events.

The following table presents a roll forward of our accrued environmental obligations (in thousands):


	Balance at						Balance at
	beginning				Increase		end of
	of period		Payments		in estimate		period
2018	$	1,855	$	(457)	$	158	$	1,556
2017	$	2,107	$	(1,204)	$	952	$	1,855
2016	$	1,047	$	(1,322)	$	2,382	$	2,107

OTHER LIABILITIES

12 Months Ended

Dec. 31, 2018

OTHER LIABILITIES

OTHER LIABILITIES

(11) OTHER LIABILITIES

Other liabilities are as follows (in thousands):


	December 31,		December 31,
	2018		2017
Advance payments received under long-term terminaling services agreements	$	2,721	$	1,599
Deferred revenue		1,922		2,034
	$	4,643	$	3,633

Advance payments received under long‑term terminaling services agreements. We have long‑term terminaling services agreements with certain of our customers that provide for advance minimum payments. We recognize the advance minimum payments as revenue either on a straight‑line basis over the term of the respective agreements or when services have been provided based on volumes of product distributed. At December 31, 2018 and 2017, we have received advance minimum payments in excess of revenue recognized under these long‑term terminaling services agreements resulting in a liability of approximately $2.7 million and $1.6 million, respectively.

Deferred revenue. Pursuant to historical agreements with our customers, we agreed to undertake certain capital projects. Upon completion of the projects, our customers have paid us lump‑sum amounts that will be recognized as revenue on a straight‑line basis over the remaining term of the agreements. At December 31, 2018 and 2017, we have unamortized deferred revenue for completed projects of approximately $1.9 million and $2.0 million, respectively. During the years ended December 31, 2018, 2017 and 2016, we billed our customers approximately $1.7 million, $0.5 million and $0.5 million, respectively for completed projects. During the years ended December 31, 2018, 2017 and 2016, we recognized revenue on a straight‑line basis of approximately $1.8 million, $0.7 million and $0.5 million, respectively, for completed projects. At December 31, 2018, approximately $0.2 million of the deferred revenue-ethanol blending fees and other projects balance is considered contract liabilities under ASC 606. Revenue recognized during the year ended December 31, 2018 from amounts included in contract liabilities under ASC 606 at the beginning of the period was approximately $0.2 million.

LONG-TERM DEBT

12 Months Ended

Dec. 31, 2018

LONG-TERM DEBT

LONG-TERM DEBT

(12) LONG‑TERM DEBT

Long-term debt is as follows (in thousands):


	December 31,		December 31,
	2018		2017
Revolving credit facility due in 2022	$	306,000	$	593,200
6.125% senior notes due in 2026		300,000		—
Senior notes unamortized deferred issuance costs, net of accumulated amortization of $704 and $nil, respectively		(7,378)		—
	$	598,622	$	593,200

On February 12, 2018, the Partnership and TLP Finance Corp., our wholly owned subsidiary, completed the sale of $300 million of 6.125% senior notes, issued at par and due 2026. The senior notes were guaranteed on a senior unsecured basis by each of our 100% owned domestic subsidiaries that guarantee obligations under our revolving credit facility. Net proceeds, after $8.1 million of issuance costs, were used to repay indebtedness under our revolving credit facility.

Our senior notes are guaranteed on a senior unsecured basis by each of our 100% owned subsidiaries that guarantee obligations under our revolving credit facility. These subsidiary guarantees are full and unconditional and joint and several, and the subsidiaries that did not guarantee our senior notes are minor. TransMontaigne Partners L.P. does not have independent assets or operations unrelated to its investments in its consolidated subsidiaries. There are no significant restrictions on our ability or the ability of any subsidiary guarantor to obtain funds from its subsidiaries by such means as a dividend or loan.

Our senior secured revolving credit facility, or our “revolving credit facility,” provides for a maximum borrowing line of credit equal to $850 million at December 31, 2018. The terms of our revolving credit facility include covenants that restrict our ability to make cash distributions, acquisitions and investments, including investments in joint ventures. We may make distributions of cash to the extent of our “available cash” as defined in our partnership agreement. We may make acquisitions and investments that meet the definition of “permitted acquisitions”; “other investments” which may not exceed 5% of “consolidated net tangible assets”; and additional future “permitted JV investments” up to $175 million, which may include additional investments in BOSTCO. The primary financial covenants contained in our revolving credit facility are (i) a total leverage ratio test (not to exceed 5.25 to 1.0), (ii) a senior secured leverage ratio test (not to exceed 3.75 to 1.0), and (iii) a minimum interest coverage ratio test (not less than 2.75 to 1.0). We were in compliance with all financial covenants as of and during the years ended December 31, 2018 and 2017. The principal balance of loans and any accrued and unpaid interest as of December 31, 2018 are due and payable in full on March 13, 2022, the maturity date for our revolving credit facility.

We may elect to have loans under our revolving credit facility bear interest either (i) at a rate of LIBOR plus a margin ranging from 1.75% to 2.75% depending on the total leverage ratio then in effect, or (ii) at the base rate plus a margin ranging from 0.75% to 1.75% depending on the total leverage ratio then in effect. We also pay a commitment fee on the unused amount of commitments, ranging from 0.375% to 0.5% per annum, depending on the total leverage ratio then in effect. Our obligations under our revolving credit facility are secured by a first priority security interest in favor of the lenders in the majority of our assets, including our investments in unconsolidated affiliates. For the years ended December 31, 2018, 2017 and 2016, the weighted average interest rate on borrowings under our revolving credit facility was approximately 5.2%, 3.5% and 3.1%, respectively. At December 31, 2018 and 2017, our outstanding borrowings under our revolving credit facility were $306 million and $593.2 million, respectively. At both December 31, 2018 and 2017, our outstanding letters of credit were $0.4 million.

In February 2018, we and TLP Finance Corp., our 100% owned subsidiary, issued senior notes that were guaranteed on a senior unsecured basis by each of our 100% owned domestic subsidiaries that guarantee obligations under our revolving credit facility. TransMontaigne Partners LLC has no independent assets or operations unrelated to its investments in its consolidated subsidiaries. TLP Finance Corp. has no assets or operations. Our operations are conducted by subsidiaries of TransMontaigne Partners LLC through our 100% owned operating company subsidiary, TransMontaigne Operating Company L.P. None of the assets of TransMontaigne Partners LLC or a guarantor represent restricted net assets pursuant to the guidelines established by the SEC.

EQUITY

12 Months Ended

Dec. 31, 2018

EQUITY

EQUITY

(13) EQUITY

The number of units outstanding were as follows:


		General
	Common	partner
	units	equivalent units
Units outstanding at December 31, 2016	16,137,650	329,339
Issuance of common units by our long-term incentive plan	6,498	—
Issuance of common units pursuant to our savings and retention program	33,205	—
Contribution of cash by TransMontaigne GP to maintain its 2% general partner interest	—	811
Units outstanding at December 31, 2017	16,177,353	330,150
Issuance of common units by our long-term incentive plan	6,972	—
Issuance of common units pursuant to our savings and retention program	44,798	—
Contribution of cash by TransMontaigne GP to maintain its 2% general partner interest	—	1,056
Units outstanding at December 31, 2018	16,229,123	331,206

EQUITY-BASED COMPENSATION

12 Months Ended

Dec. 31, 2018

EQUITY-BASED COMPENSATION

EQUITY-BASED COMPENSATION

(14) EQUITY-BASED COMPENSATION

We have a savings and retention program to compensate certain employees of TLP Management Services who provide services to the Company. Prior to the Take-Private Transaction, we also had a long‑term incentive plan to compensate the independent directors of our general partner. Awards under the long-term incentive plan were settled in our common units, and accordingly, we accounted for the awards as an equity award, or “restricted phantom units”. For awards to the independent directors, equity‑based compensation expense was approximately $270,000, $270,000 and $722,000 for the years ended December 31, 2018, 2017 and 2016, respectively.

Activity under the long-term incentive plan was as follows:


	Restricted	NYSE
	phantom	closing
	units	price
Restricted phantom units outstanding at December 31, 2015	15,750
Vesting on February 1, 2016	(15,750)	$	30.41
Grant on October 21, 2016	3,258	$	41.45
Vesting on October 21, 2016	(3,258)	$	41.45
Restricted phantom units outstanding at December 31, 2016	—
Grant on October 20, 2017	6,498	$	41.55
Vesting on October 20, 2017	(6,498)	$	41.55
Restricted phantom units outstanding at December 31, 2017	—
Grant on October 19, 2018	6,972	$	38.73
Vesting on October 19, 2018	(6,972)	$	38.73
Restricted phantom units outstanding at December 31, 2018	—

Savings and retention program. The purpose of the savings and retention program is to provide for the reward and retention of participants by providing them with awards that vest over future service periods. Awards under the program with respect to individuals providing services to the Company generally become vested as to 50% of a participant’s annual award as of the first day of the month that falls closest to the second anniversary of the grant date, and the remaining 50% as of the first day of the month that falls closest to the third anniversary of the grant date, subject to earlier vesting upon a participant’s attainment of the age and length of service thresholds, retirement, death or disability, involuntary termination without cause, or termination of a participant’s employment following a change in control of the Company, or TLP Management Services, as specified in the program; however, these terms may be subject to varying terms for future awards. The awards are increased for the value of any accrued growth based on underlying “investments” deemed made with respect to the awards. The awards (including any accrued growth relating thereto) are subject to forfeiture until the vesting date. The Take-Private Transaction did not accelerate the vesting of any of the awards.

A person will satisfy the age and length of service thresholds of the program upon the attainment of the earliest of (a) age sixty, (b) age fifty five and ten years of service as an officer of TLP Management Services or any of its affiliates or predecessors, or (c) age fifty and twenty years of service as an employee of TLP Management Services or any of its affiliates or predecessors.

Prior to the Take-Private Transaction, we had the ability to settle the awards in our common units, and accordingly, we accounted for the awards as an equity award, or “restricted phantom units”. Following the Take-Private Transaction, we plan to index the awards to other forms of “investments”, and have the intent and ability to settle the awards in cash, and accordingly, we intend to account for the awards as liability awards.

Given that we do not have any employees to provide corporate and support services and instead we contract for such services under the omnibus agreement, GAAP requires us to classify the savings and retention program awards as a non-employee award and measure the cost of services received based on the vesting‑date fair value of the award. That cost, or an estimate of that cost in the case of unvested awards, is recognized over the period during which services are provided in exchange for the award. As of December 31, 2018, there was approximately $1.5 million of total unrecognized compensation expense related to unvested awards, which is expected to be recognized over the remaining weighted average period of 1.42 years.

For the years ended December 31, 2018, 2017 and 2016, the expense associated with the savings and retention program’s equity-based compensation was approximately $3.2 million, $2.7 million and $2.5 million, respectively.

Activity related to our equity-based awards granted under the savings and retention program was as follows:


		Weighted			Weighted
		average			average
	Vested	price		Unvested	price
Restricted phantom units outstanding at December 31, 2017	91,877	$	38.91	54,244	$	38.81
Issuance of units	(44,798)	$	37.75	—	$	—
Units withheld for settlement of withholding taxes	(16,822)	$	37.59	—	$	—
Unit accrual for distributions paid	7,539	$	38.04	5,374	$	38.04
Vesting of units	20,248	$	36.77	(20,248)	$	36.77
Grant of units	46,362	$	35.23	33,097	$	35.23
Forfeiture of units	—	$	—	(1,259)	$	34.87
Restricted phantom units outstanding at December 31, 2018	104,406	$	38.52	71,208	$	38.25
Vested and expected to vest at December 31, 2018	175,614	$	38.41

NET EARNINGS PER LIMITED PARTNER UNIT

12 Months Ended

Dec. 31, 2018

NET EARNINGS PER LIMITED PARTNER UNIT

NET EARNINGS PER LIMITED PARTNER UNIT

(15) NET EARNINGS PER LIMITED PARTNER UNIT

The following table reconciles net earnings to earnings allocable to limited partners and sets forth the computation of basic and diluted net earnings per limited partner unit (in thousands):


	Year ended		Year ended		Year ended
	December 31,		December 31,		December 31,
	2018		2017		2016
Net earnings	$	39,475	$	48,493	$	44,106
Less:
Distributions payable on behalf of incentive distribution rights		(15,189)		(11,974)		(8,630)
Distributions payable on behalf of general partner interest		(1,056)		(986)		(916)
Earnings allocable to general partner interest less than distributions payable to general partner interest		570		255		206
Earnings allocable to general partner interest including incentive distribution rights		(15,675)		(12,705)		(9,340)
Net earnings allocable to limited partners per the consolidated statements of operations	$	23,800	$	35,788	$	34,766
Basic weighted average units		16,316		16,258		16,210
Diluted weighted average units		16,360		16,284		16,229
Net earnings per limited partner unit—basic	$	1.46	$	2.20	$	2.14
Net earnings per limited partner unit—diluted	$	1.45	$	2.20	$	2.14

Pursuant to our partnership agreement we were required to distribute available cash (as defined by our partnership agreement) as of the end of the reporting period. Such distributions are declared within 45 days after the end of each quarter. The following table sets forth the distribution declared per common unit attributable to the periods indicated:


	Distribution
January 1, 2016 through March 31, 2016	$	0.680
April 1, 2016 through June 30, 2016	$	0.690
July 1, 2016 through September 30, 2016	$	0.700
October 1, 2016 through December 31, 2016	$	0.710
January 1, 2017 through March 31, 2017	$	0.725
April 1, 2017 through June 30, 2017	$	0.740
July 1, 2017 through September 30, 2017	$	0.755
October 1, 2017 through December 31, 2017	$	0.770
January 1, 2018 through March 31, 2018	$	0.785
April 1, 2018 through June 30, 2018	$	0.795
July 1, 2018 through September 30, 2018	$	0.805
October 1, 2018 through December 31, 2018	$	0.805

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 31, 2018

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES

(16) COMMITMENTS AND CONTINGENCIES

Contract commitments. At December 31, 2018, we have contractual commitments of approximately $35.0 million for the supply of services, labor and materials related to capital projects that currently are under development. We expect that these contractual commitments will be paid during the year ending December 31, 2019.

Operating leases. We lease property and equipment under non‑cancelable operating leases that extend through August 2030. At December 31, 2018, future minimum lease payments under these non‑cancelable operating leases are as follows (in thousands):


Years ending December 31:
2019	$	3,015
2020		3,374
2021		3,210
2022		2,315
2023		2,263
Thereafter		6,287
	$	20,464

Included in the above non‑cancelable operating lease commitments are amounts for property rentals that we have sublet under non‑cancelable sublease agreements or have reimbursement agreements with affiliates, for which we expect to receive minimum rentals of approximately $10.4 million in future periods.

Rental expense under operating leases was approximately $2.0 million, $3.3 million and $3.4 million for the years ended December 31, 2018, 2017 and 2016, respectively.

Legal proceedings. We are party to various legal, regulatory and other matters arising from the day-to-day operations of our business that may result in claims against us. While the ultimate impact of any proceedings cannot be predicted with certainty, our management believes that the resolution of any of our pending legal proceedings will not have a material adverse effect on our business, financial position, results of operations or cash flows.

DISCLOSURES ABOUT FAIR VALUE	12 Months Ended
DISCLOSURES ABOUT FAIR VALUE	Dec. 31, 2018
DISCLOSURES ABOUT FAIR VALUE
DISCLOSURES ABOUT FAIR VALUE	(17) DISCLOSURES ABOUT FAIR VALUE “GAAP” defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. GAAP also establishes a fair value hierarchy that prioritizes the use of higher‑level inputs for valuation techniques used to measure fair value. The three levels of the fair value hierarchy are: (1) Level 1 inputs, which are quoted prices (unadjusted) in active markets for identical assets or liabilities; (2) Level 2 inputs, which are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly; and (3) Level 3 inputs, which are unobservable inputs for the asset or liability. The fair values of the following financial instruments represent our best estimate of the amounts that would be received to sell those assets or that would be paid to transfer those liabilities in an orderly transaction between market participants at that date. Our fair value measurements maximize the use of observable inputs. However, in situations where there is little, if any, market activity for the asset or liability at the measurement date, the fair value measurement reflects our judgments about the assumptions that market participants would use in pricing the asset or liability based on the best information available in the circumstances. The following methods and assumptions were used to estimate the fair value of financial instruments. Cash and cash equivalents. The carrying amount approximates fair value because of the short‑term maturity of these instruments. The fair value is categorized in Level 1 of the fair value hierarchy. Derivative instruments. The carrying amount of our interest rate swap agreements was determined using a pricing model based on the LIBOR swap rate and other observable market data. The fair value is categorized in Level 2 of the fair value hierarchy. Debt. The carrying amount of our revolving credit facility debt approximates fair value since borrowings under the facility bear interest at current market interest rates. The estimated fair value of our $300 million publicly traded senior notes at December 31, 2018 was approximately $268.5 million based on observable market trades. The fair value of our debt is categorized in Level 2 of the fair value hierarchy.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

REVENUE FROM CONTRACTS WITH CUSTOMERS

12 Months Ended

Dec. 31, 2018

REVENUE FROM CONTRACTS WITH CUSTOMERS

REVENUE FROM CONTRACTS WITH CUSTOMERS

(18) REVENUE FROM CONTRACTS WITH CUSTOMERS

The majority of our terminaling services agreements contain minimum payment arrangements, resulting in a fixed amount of revenue recognized, which we refer to as “firm commitments” and are accounted for in accordance with ASC 840, Leases (“ASC 840 revenue”). The remainder is recognized in accordance with ASC 606, Revenue From Contracts With Customers (“ASC 606 revenue”).

The following table provides details of our revenue disaggregated by category of revenue (in thousands):


	Year ended
	December 31,
	2018
Terminaling services fees:
Firm commitments (ASC 840 revenue)	$	158,055
Firm commitments (ASC 606 revenue)		13,719
Total firm commitments revenue		171,774
Ancillary revenue (ASC 606 revenue)		42,079
Ancillary revenue (ASC 840 revenue)		2,378
Total ancillary revenue		44,457
Total terminaling services fees		216,231
Pipeline transportation fees (ASC 840 revenue)		3,295
Management fees and reimbursed costs (ASC 840 revenue)		223
Management fees and reimbursed costs (ASC 606 revenue)		8,344
Total management fees and reimbursed costs		8,567
Total revenue	$	228,093

The following table includes our estimated future revenue associated with our firm commitments under terminaling services fees which is expected to be recognized as ASC 606 revenue in the specified period related to our future performance obligations as of the end of the reporting period (in thousands):

Estimated Future ASC 606 Revenue by Segment


			Midwest
			Terminals and
	Gulf Coast		Pipeline			Brownsville		River		Southeast		West Coast
	Terminals		System			Terminals		Terminals		Terminals		Terminals		Total
2019	$	4,006	$	173	$	—	$	1,100	$	—	$	4,859	$	10,138
2020		1,402		19		—		1,039		—		3,590		6,050
2021		1,145		—		—		519		—		3,464		5,128
2022		811		—		—		—		—		867		1,678
2023		—		—		—		—		—		—		—
Thereafter		—		—		—		—		—		—		—
Total estimated future ASC 606 revenue	$	7,364	$	192	$	—	$	2,658	$	—	$	12,780	$	22,994

Our estimated future ASC 606 revenue, for purposes of the tabular presentation above, excludes estimates of future rate changes due to changes in indices or contractually negotiated rate escalations and is generally limited to contracts that have minimum payment arrangements. The balances disclosed include the full amount of our customer commitments accounted for as ASC 606 revenue as of December 31, 2018 through the expiration of the related contracts. The balances disclosed exclude all performance obligations for which the original expected term is one year or less, the term of the contract with the customer is open and cannot be estimated, the contract includes options for future purchases or the consideration is variable.

Estimated future ASC 606 revenue in the table above excludes revenue arrangements accounted for in accordance with ASC 840 in the amount of $141.7 million for 2019, $112.4 million for 2020, $83.5 million for 2021, $53.6 million for 2022, $39.8 million for 2023 and $487.0 million thereafter.

BUSINESS SEGMENTS

12 Months Ended

Dec. 31, 2018

BUSINESS SEGMENTS

BUSINESS SEGMENTS

(19) BUSINESS SEGMENTS

We provide integrated terminaling, storage, transportation and related services to companies engaged in the trading, distribution and marketing of refined petroleum products, crude oil, chemicals, fertilizers and other liquid products. Our chief operating decision maker is our chief executive officer. Our chief executive officer reviews the financial performance of our business segments using disaggregated financial information about “net margins” for purposes of making operating decisions and assessing financial performance. “Net margins” is composed of revenue less direct operating costs and expenses. Accordingly, we present “net margins” for each of our business segments: (i) Gulf Coast terminals, (ii) Midwest terminals and pipeline system, (iii) Brownsville terminals, (iv) River terminals, (v) Southeast terminals and (vi) West Coast terminals.

The financial performance of our business segments is as follows (in thousands):


	Year ended		Year ended		Year ended
	December 31,		December 31,		December 31,
	2018		2017		2016
Gulf Coast Terminals:
Terminaling services fees	$	64,338	$	61,889	$	54,619
Management fees and reimbursed costs		284		1,052		1,159
Other		—		—		932
Revenue		64,622		62,941		56,710
Direct operating costs and expenses		(22,817)		(22,829)		(22,952)
Net margins		41,805		40,112		33,758
Midwest Terminals and Pipeline System:
Terminaling services fees		10,127		9,265		9,469
Pipeline transportation fees		1,772		1,732		1,732
Revenue		11,899		10,997		11,201
Direct operating costs and expenses		(3,053)		(2,859)		(3,220)
Net margins		8,846		8,138		7,981
Brownsville Terminals:
Terminaling services fees		8,339		9,186		11,202
Pipeline transportation fees		1,523		3,987		5,057
Management fees and reimbursed costs		7,384		7,472		7,326
Other		—		—		1,900
Revenue		17,246		20,645		25,485
Direct operating costs and expenses		(7,812)		(10,447)		(11,338)
Net margins		9,434		10,198		14,147
River Terminals:
Terminaling services fees		10,654		10,883		10,868
Management fees and reimbursed costs		—		64		10
Other		—		—		1,700
Revenue		10,654		10,947		12,578
Direct operating costs and expenses		(6,832)		(6,624)		(7,957)
Net margins		3,822		4,323		4,621
Southeast Terminals:
Terminaling services fees		82,821		75,122		58,410
Management fees and reimbursed costs		891		882		540
Revenue		83,712		76,004		58,950
Direct operating costs and expenses		(26,836)		(24,302)		(22,948)
Net margins		56,876		51,702		36,002
West Coast Terminals:
Terminaling services fees		39,952		1,738		—
Management fees and reimbursed costs		8		—		—
Revenue		39,960		1,738		—
Direct operating costs and expenses		(14,678)		(639)		—
Net margins		25,282		1,099		—
Total net margins		146,065		115,572		96,509
General and administrative expenses		(21,615)		(19,433)		(14,100)
Insurance expenses		(4,976)		(4,064)		(4,081)
Equity-based compensation expense		(3,478)		(2,999)		(3,263)
Depreciation and amortization		(49,535)		(35,960)		(32,383)
Loss on disposition of assets		(901)		—		—
Earnings from unconsolidated affiliates		8,852		7,071		10,029
Operating income		74,412		60,187		52,711
Other expenses		(34,937)		(11,694)		(8,605)
Net earnings	$	39,475	$	48,493	$	44,106

Supplemental information about our business segments is summarized below (in thousands):


	Year ended December 31, 2018
			Midwest
			Terminals and
	Gulf Coast		Pipeline		Brownsville		River		Southeast		West Coast
	Terminals		System		Terminals		Terminals		Terminals		Terminals		Total
Revenue:
External customers	$	56,144	$	11,899	$	8,934	$	10,654	$	83,712	$	39,960	$	211,303
Frontera		—		—		8,312		—		—		—		8,312
Associated Asphalt, LLC		8,478		—		—		—		—		—		8,478
Revenue	$	64,622	$	11,899	$	17,246	$	10,654	$	83,712	$	39,960	$	228,093
Capital expenditures	$	5,357	$	568	$	15,673	$	1,596	$	35,070	$	7,858	$	66,122
Identifiable assets	$	119,517	$	19,542	$	59,095	$	45,667	$	244,149	$	276,456	$	764,426
Cash and cash equivalents														332
Investments in unconsolidated affiliates														227,031
Revolving credit facility unamortized deferred issuance costs, net														5,515
Other														2,072
Total assets													$	999,376


	Year ended December 31, 2017
			Midwest
			Terminals and
	Gulf Coast		Pipeline		Brownsville		River		Southeast		West Coast
	Terminals		System		Terminals		Terminals		Terminals		Terminals		Total
Revenue:
External customers	$	62,941	$	10,997	$	13,452	$	10,947	$	76,004	$	1,738	$	176,079
Frontera		—		—		7,193		—		—		—		7,193
Revenue	$	62,941	$	10,997	$	20,645	$	10,947	$	76,004	$	1,738	$	183,272
Capital expenditures	$	6,233	$	174	$	11,678	$	2,075	$	37,957	$	48	$	58,165
Identifiable assets	$	123,963	$	20,502	$	52,265	$	49,761	$	215,950	$	276,317	$	738,758
Cash and cash equivalents														923
Investments in unconsolidated affiliates														233,181
Revolving credit facility unamortized deferred issuance costs, net														6,778
Other														7,363
Total assets													$	987,003


	Year ended December 31, 2016
			Midwest
			Terminals and
	Gulf Coast		Pipeline		Brownsville		River		Southeast		West Coast
	Terminals		System		Terminals		Terminals		Terminals		Terminals		Total
Revenue:
External customers	$	56,586	$	11,201	$	20,028	$	12,578	$	56,113	$	—	$	156,506
NGL Energy Partners LP		124		—		—		—		2,837		—		2,961
Frontera		—		—		5,457		—		—		—		5,457
Revenue	$	56,710	$	11,201	$	25,485	$	12,578	$	58,950	$	—	$	164,924
Capital expenditures	$	7,675	$	871	$	1,428	$	2,788	$	42,102	$	—	$	54,864
Identifiable assets	$	126,457	$	21,919	$	43,878	$	53,005	$	195,632	$	—	$	440,891
Cash and cash equivalents														593
Investments in unconsolidated affiliates														241,093
Revolving credit facility unamortized deferred issuance costs, net														1,298
Other														5,819
Total assets													$	689,694

FINANCIAL RESULTS BY QUARTER (UNAUDITED)

12 Months Ended

Dec. 31, 2018

FINANCIAL RESULTS BY QUARTER (UNAUDITED)

FINANCIAL RESULTS BY QUARTER (UNAUDITED)

(20) FINANCIAL RESULTS BY QUARTER (UNAUDITED)


	Three months ended
									Year ended
	March 31,		June 30,		September 30,		December 31,		December 31,
	2018		2018		2018		2018		2018
	(in thousands except per unit amounts)
Revenue	$	56,444	$	55,344	$	57,150	$	59,155	$	228,093
Direct operating costs and expenses		(20,145)		(19,275)		(19,910)		(22,698)		(82,028)
General and administrative expenses		(4,981)		(4,619)		(4,957)		(7,058)		(21,615)
Insurance expenses		(1,246)		(1,271)		(1,227)		(1,232)		(4,976)
Equity-based compensation expense		(2,017)		(441)		(483)		(537)		(3,478)
Depreciation and amortization		(11,808)		(13,160)		(12,310)		(12,257)		(49,535)
Loss on disposition of assets		—		—		—		(901)		(901)
Earnings from unconsolidated affiliates		2,889		2,444		1,862		1,657		8,852
Operating income		19,136		19,022		20,125		16,129		74,412
Interest expense		(6,461)		(8,273)		(8,608)		(8,558)		(31,900)
Amortization of deferred issuance costs		(501)		(1,289)		(622)		(625)		(3,037)
Net earnings	$	12,174	$	9,460	$	10,895	$	6,946	$	39,475
Net earnings per limited partner unit—basic	$	0.52	$	0.34	$	0.42	$	0.18	$	1.46
Net earnings per limited partner unit—diluted	$	0.52	$	0.34	$	0.42	$	0.17	$	1.45


	Three months ended
									Year ended
	March 31,		June 30,		September 30,		December 31,		December 31,
	2017		2017		2017		2017		2017
	(in thousands except per unit amounts)
Revenue	$	44,850	$	45,364	$	45,449	$	47,609	$	183,272
Direct operating costs and expenses		(16,511)		(15,984)		(17,719)		(17,486)		(67,700)
General and administrative expenses		(3,971)		(4,080)		(5,247)		(6,135)		(19,433)
Insurance expenses		(1,006)		(1,002)		(999)		(1,057)		(4,064)
Equity-based compensation expense		(1,817)		(352)		(544)		(286)		(2,999)
Depreciation and amortization		(8,705)		(8,792)		(8,882)		(9,581)		(35,960)
Earnings from unconsolidated affiliates		2,560		2,120		1,884		507		7,071
Operating income		15,400		17,274		13,942		13,571		60,187
Interest expense		(2,152)		(2,525)		(2,656)		(3,140)		(10,473)
Amortization of deferred issuance costs		(294)		(271)		(320)		(336)		(1,221)
Net earnings	$	12,954	$	14,478	$	10,966	$	10,095	$	48,493
Net earnings per limited partner unit—basic and diluted	$	0.62	$	0.70	$	0.47	$	0.41	$	2.20

SUBSEQUENT EVENT	12 Months Ended
SUBSEQUENT EVENT	Dec. 31, 2018
SUBSEQUENT EVENT
SUBSEQUENT EVENT	(21) SUBSEQUENT EVENTS On January 14, 2019, we announced a distribution of $0.805 per unit for the period from October 1, 2018 through December 31, 2018, and we paid the distribution on February 8, 2019 to unitholders of record on January 31, 2019. On February 26, 2019, an affiliate of ArcLight completed its previously announced acquisition of all of the Partnership’s outstanding publicly traded common units not already held by ArcLight and its affiliates by way of our merger (the “Merger”) with a wholly owned subsidiary of TLP Finance Holdings, LLC (“TLP Finance”), an indirect controlled subsidiary of Arclight. At the effective time of the Merger, each of the Partnership’s general partner units issued and outstanding immediately prior to the acquisition effective time was converted into (i)(a) one Partnership common unit, and (i)(b) in aggregate, a non-economic general partner interest in the Partnership, (ii) each of the Partnership’s incentive distribution rights issued and outstanding immediately prior to the acquisition effective time was converted into 100 Partnership common units, (iii) our general partner distributed its common units in the Partnership (the “Transferred GP Units”) to TLP Acquisition Holdings, LLC, a Delaware limited liability company (“TLP Holdings”), and TLP Holdings contributed the Transferred GP Units to TLP Finance, (iv) the Partnership converted into the Company (a Delaware limited liability company) pursuant to Section 17-219 of the Delaware Limited Partnership Act and changed its name to “TransMontaigne Partners LLC”, and all of our common units owned by TLP Finance were converted into limited liability company interests, (v) the non-economic interest in the Company owned by our general partner was automatically cancelled and ceased to exist and our general partner merged with and into the Company with the Company surviving, and (vi) the Company became 100% owned by TLP Finance (the transactions described in the foregoing clauses (i) through (iv), collectively with the Merger, the “Take-Private Transaction”). As a result of the Take-Private Transaction, our common units ceased to be publicly traded, and our common units are no longer listed on the New York Stock Exchange (“NYSE”). Our currently outstanding 6.125% senior unsecured notes due in 2026 remain outstanding, and the Company is voluntarily filing with the Securities and Exchange Commission pursuant to the covenants contained in those notes. In connection with the Take-Private Transaction, the Company prepared and filed a post-effective amendment to its Form S-3 registration statement in effect to deregister all securities unissued but issuable thereunder. The senior notes remain outstanding and the Company is voluntarily filing pursuant to the covenants contained in the senior notes. Further, in connection with the Take-Private Transaction, (i) effective February 26, 2019, we entered into the fourth amended and restated omnibus agreement and amended our senior secured credit facility, to among other things, address governance changes in connection with our being wholly owned by an indirect controlled subsidiary of ArcLight, and (ii) on February 25, 2019, pursuant to the terms of the TLP Management Services savings and retention program, the plan administrator amended and restated the TLP Management Services savings and retention program, including to separate the program from the TLP Management Services 2016 long-term incentive plan and to remove common units of the partnership as an investment or payment option under the plan.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Dec. 31, 2018
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Nature of business	(a) Nature of business TransMontaigne Partners LLC (“we,” “us,” “our,” “the Company”) provides integrated terminaling, storage, transportation and related services for companies engaged in the trading, distribution and marketing of light refined petroleum products, heavy refined petroleum products, crude oil, chemicals, fertilizers and other liquid products. We conduct our operations in the United States along the Gulf Coast, in the Midwest, in Houston and Brownsville, Texas, along the Mississippi and Ohio rivers, in the Southeast and along the West Coast. We were originally formed as TransMontaigne Partners L.P. (“the Partnership), in February 2005 as a Delaware limited partnership. Through February 26, 2019, the Partnership’s common units were listed and publicly traded on the New York Stock Exchange (“NYSE”) under the symbol “TLP”. The Partnership was controlled by a general partner, TransMontaigne GP L.L.C. (“TransMontaigne GP”), which was an indirect, controlled subsidiary of ArcLight Energy Partners Fund VI, L.P. (“ArcLight”). TransMontaigne GP also held the Partnership’s incentive distribution rights, which were non‑voting limited partner interests with the rights set forth in the First Amended and Restated Agreement of Limited Partnership of the Partnership, dated as of May 27, 2005, as amended from time to time. On February 26, 2019, an affiliate of ArcLight completed its previously announced acquisition of all of the Partnership’s outstanding publicly traded common units not already held by ArcLight and its affiliates by way of our merger (the “Merger”) with a wholly owned subsidiary of TLP Finance Holdings, LLC (“TLP Finance”), an indirect controlled subsidiary of Arclight. At the effective time of the Merger, each of the Partnership’s general partner units issued and outstanding immediately prior to the acquisition effective time was converted into (i)(a) one Partnership common unit, and (i)(b) in aggregate, a non-economic general partner interest in the Partnership, (ii) each of the Partnership’s incentive distribution rights issued and outstanding immediately prior to the acquisition effective time was converted into 100 Partnership common units, (iii) our general partner distributed its common units in the Partnership (the “Transferred GP Units”) to TLP Acquisition Holdings, LLC, a Delaware limited liability company (“TLP Holdings”), and TLP Holdings contributed the Transferred GP Units to TLP Finance, (iv) the Partnership converted into the Company (a Delaware limited liability company) pursuant to Section 17-219 of the Delaware Limited Partnership Act and changed its name to “TransMontaigne Partners LLC”, and all of our common units owned by TLP Finance were converted into limited liability company interests, (v) the non-economic interest in the Company owned by our general partner was automatically cancelled and ceased to exist and our general partner merged with and into the Company with the Company surviving, and (vi) the Company became 100% owned by TLP Finance (the transactions described in the foregoing clauses (i) through (iv), collectively with the Merger, the “Take-Private Transaction”). As a result of the Take-Private Transaction, our common units ceased to be publicly traded, and our common units are no longer listed on the New York Stock Exchange (“NYSE”). Our currently outstanding 6.125% senior unsecured notes due in 2026 remain outstanding, and we are voluntary filing with the Securities and Exchange Commission pursuant to the covenants contained in those notes.
Basis of presentation and use of estimates	(b) Basis of presentation and use of estimates Our accounting and financial reporting policies conform to accounting principles generally accepted in the United States of America (“GAAP”). The accompanying consolidated financial statements include the accounts of TransMontaigne Partners L.P. and its controlled subsidiaries. Investments where we do not have the ability to exercise control, but do have the ability to exercise significant influence, are accounted for using the equity method of accounting. All inter‑company accounts and transactions have been eliminated in the preparation of the accompanying consolidated financial statements. Certain reclassifications of previously reported amounts have been made to conform to the current year presentation. The preparation of financial statements in conformity with “GAAP” requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting periods. The following estimates, in management’s opinion, are subjective in nature, require the exercise of judgment, and/or involve complex analyses: business combination estimates and assumptions, useful lives of our plant and equipment and accrued environmental obligations. Changes in these estimates and assumptions will occur as a result of the passage of time and the occurrence of future events. Actual results could differ from these estimates.
Accounting for terminal and pipeline operations	(c) Accounting for terminal and pipeline operations Effective January 1, 2018, we adopted Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers (“ASC 606”), applying the modified retrospective transition method, which required us to apply the new standard to (i) all new revenue contracts entered into after January 1, 2018, and (ii) revenue contracts which were not completed as of January 1, 2018. ASC 606 replaces existing revenue recognition requirements in GAAP and requires entities to recognize revenue at an amount that reflects the consideration to which we expect to be entitled in exchange for transferring goods or services to a customer. ASC 606 also requires certain disclosures regarding qualitative and quantitative information regarding the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The adoption of ASC 606 did not result in a transition adjustment nor did it have an impact on the timing or amount of our revenue recognition (See Note 18 of Notes to consolidated financial statements). The adoption of ASC 606 did not result in changes to our accounting for trade accounts receivable (see Note 4 of Notes to consolidated financial statements), contract assets or contract liabilities. We recognize contract assets in situations where revenue recognition under ASC 606 occurs prior to billing the customer based on our rights under the contract. Contract assets are transferred to accounts receivable when the rights become unconditional. At December 31, 2018, we did not have any contract assets related to ASC 606. Contract liabilities primarily relate to consideration received from customers in advance of completing the performance obligation. A performance obligation is a promise in a contract to transfer goods or services to the customer. We recognize contract liabilities under these arrangements as revenue once all contingencies or potential performance obligations have been satisfied by the (i) performance of services or (ii) expiration of the customer’s rights under the contract. Short-term contract liabilities include customer advances and deposits (see Note 10 of Notes to consolidated financial statements). Long-term contract liabilities include deferred revenue related to ethanol blending fees and other projects (See Note 11 of Notes to consolidated financial statements). We generate revenue from terminaling services fees, pipeline transportation fees and management fees. Under ASC 606, we recognize revenue over time or at a point in time, depending on the nature of the performance obligations contained in the respective contract with our customer. The contract transaction price is allocated to each performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The majority of our revenue is recognized pursuant to ASC guidance other than ASC 606. The following is an overview of our significant revenue streams, including a description of the respective performance obligations and related method of revenue recognition. Terminaling services fees. Our terminaling services agreements are structured as either throughput agreements or storage agreements. Our throughput agreements contain provisions that require our customers to make minimum payments, which are based on contractually established minimum volumes of throughput of the customer’s product at our facilities, over a stipulated period of time. Due to this minimum payment arrangement, we recognize a fixed amount of revenue from the customer over a certain period of time, even if the customer throughputs less than the minimum volume of product during that period. In addition, if a customer throughputs a volume of product exceeding the minimum volume, we would recognize additional revenue on this incremental volume. Our storage agreements require our customers to make minimum payments based on the volume of storage capacity available to the customer under the agreement, which results in a fixed amount of recognized revenue. We refer to the fixed amount of revenue recognized pursuant to our terminaling services agreements as being “firm commitments.” The majority of our firm commitments under our terminaling services agreements are accounted for in accordance with ASC 840, Leases (“ASC 840 revenue”). The remainder is recognized in accordance with ASC 606 (“ASC 606 revenue”) where the minimum payment arrangement in each contract is a single performance obligation that is primarily satisfied over time through the contract term. Revenue recognized in excess of firm commitments and revenue recognized based solely on the volume of product distributed or injected are referred to as ancillary. The ancillary revenue associated with terminaling services include volumes of product throughput that exceed the contractually established minimum volumes, injection fees based on the volume of product injected with additive compounds, heating and mixing of stored products, product transfer, railcar handling, butane blending, proceeds from the sale of product gains, wharfage and vapor recovery. The revenue generated by these services is primarily considered optional purchases to acquire additional services or variable consideration that is required to be estimated under ASC 606 for any uncertainty that is not resolved in the period of the service. We account for the majority of ancillary revenue at individual points in time when the services are delivered to the customer. Our ancillary revenue is recognized in accordance with ASC 606. Pipeline transportation fees. We earn pipeline transportation fees at our Diamondback pipeline either based on the volume of product transported or under capacity reservation agreements. Revenue associated with the capacity reservation is recognized ratably over the respective term, regardless of whether the capacity is actually utilized. We earn pipeline transportation fees at our Razorback pipeline based on an allocation of the aggregate fees charged under the capacity agreement with our customer who has contracted for 100% of our Razorback system. Pipeline transportation revenue is accounted for in accordance with ASC 840. Management fees and reimbursed costs. We manage and operate certain tank capacity at our Port Everglades South terminal for a major oil company and receive a reimbursement of its proportionate share of operating and maintenance costs. We manage and operate the Frontera joint venture and receive a management fee based on our costs incurred. We manage and operate rail sites at certain Southeast terminals on behalf of a major oil company and receive reimbursement for operating and maintenance costs. We lease land under operating leases as the lessor or sublessor with third parties and affiliates. We also managed and operated for an affiliate of PEMEX, Mexico’s state-owned petroleum company, a products pipeline connected to our Brownsville terminal facility and received a management fee through August 23, 2018. Management fee revenue is recognized at individual points in time as the services are performed or as the costs are incurred and is primarily accounted for in accordance with ASC 606. Management fees and reimbursed costs related to lease revenue are accounted for in accordance with ASC 840.
Cash and cash equivalents	(d) Cash and cash equivalents We consider all short‑term investments with a remaining maturity of three months or less at the date of purchase to be cash equivalents.
Property, plant and equipment	(e) Property, plant and equipment Depreciation is computed using the straight‑line method. Estimated useful lives are 15 to 25 years for terminals and pipelines and 3 to 25 years for furniture, fixtures and equipment. All items of property, plant and equipment are carried at cost. Expenditures that increase capacity or extend useful lives are capitalized. Repairs and maintenance are expensed as incurred. We evaluate long‑lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of an asset group may not be recoverable based on expected undiscounted future cash flows attributable to that asset group. If an asset group is impaired, the impairment loss to be recognized is the excess of the carrying amount of the asset group over its estimated fair value.
Investments in unconsolidated affiliates	(f) Investments in unconsolidated affiliates We account for our investments in unconsolidated affiliates, which we do not control but do have the ability to exercise significant influence over, using the equity method of accounting. Under this method, the investment is recorded at acquisition cost, increased by our proportionate share of any earnings and additional capital contributions and decreased by our proportionate share of any losses, distributions received and amortization of any excess investment. Excess investment is the amount by which our total investment exceeds our proportionate share of the book value of the net assets of the investment entity. We evaluate our investments in unconsolidated affiliates for impairment whenever events or circumstances indicate there is a loss in value of the investment that is other than temporary. In the event of impairment, we would record a charge to earnings to adjust the carrying amount to estimated fair value.
Environmental obligations	(g) Environmental obligations We accrue for environmental costs that relate to existing conditions caused by past operations when probable and reasonably estimable (see Note 10 of Notes to consolidated financial statements). Environmental costs include initial site surveys and environmental studies of potentially contaminated sites, costs for remediation and restoration of sites determined to be contaminated and ongoing monitoring costs, as well as fines, damages and other costs, including direct legal costs. Liabilities for environmental costs at a specific site are initially recorded, on an undiscounted basis, when it is probable that we will be liable for such costs, and a reasonable estimate of the associated costs can be made based on available information. Such an estimate includes our share of the liability for each specific site and the sharing of the amounts related to each site that will not be paid by other potentially responsible parties, based on enacted laws and adopted regulations and policies. Adjustments to initial estimates are recorded, from time to time, to reflect changing circumstances and estimates based upon additional information developed in subsequent periods. Estimates of our ultimate liabilities associated with environmental costs are difficult to make with certainty due to the number of variables involved, including the early stage of investigation at certain sites, the lengthy time frames required to complete remediation, technology changes, alternatives available and the evolving nature of environmental laws and regulations. We periodically file claims for insurance recoveries of certain environmental remediation costs with our insurance carriers under our comprehensive liability policies (see Note 5 of Notes to consolidated financial statements). We recognize our insurance recoveries as a credit to income in the period that we assess the likelihood of recovery as being probable. In connection with our previous acquisitions of certain terminals, a wholly owned subsidiary of NGL Energy Partners LP agreed to indemnify us against certain potential environmental claims, losses and expenses at those terminals. Pursuant to the acquisition agreements for each of the Florida (except Pensacola) and Midwest terminals, the Southeast terminals, the Brownsville and River terminals, and the Pensacola, Florida Terminal, a wholly owned subsidiary of NGL Energy Partners LP is obligated to indemnify us against environmental claims, losses and expenses that were associated with the ownership or operation of the terminals prior to our purchase. In each acquisition agreement, the maximum indemnification liability is subject to a specified time period for indemnification, cap on indemnification and satisfaction of a deductible amount before indemnification, in each case subject to certain exceptions, limitations and conditions specified therein. There are no indemnification obligations with respect to environmental claims made as a result of additions to or modifications of environmental laws promulgated after certain specified dates. The environmental indemnification obligations of to us remain in place and were not affected by the Take-Private Transaction.
Asset retirement obligations	(h) Asset retirement obligations Asset retirement obligations are legal obligations associated with the retirement of long‑lived assets that result from the acquisition, construction, development or normal use of the asset. GAAP requires that the fair value of a liability related to the retirement of long‑lived assets be recorded at the time a legal obligation is incurred. Once an asset retirement obligation is identified and a liability is recorded, a corresponding asset is recorded, which is depreciated over the remaining useful life of the asset. After the initial measurement, the liability is adjusted to reflect changes in the asset retirement obligation. If and when it is determined that a legal obligation has been incurred, the fair value of any liability is determined based on estimates and assumptions related to retirement costs, future inflation rates and interest rates. Our long‑lived assets consist of above‑ground storage facilities and underground pipelines. We are unable to predict if and when these long‑lived assets will become completely obsolete and require dismantlement. We have not recorded an asset retirement obligation, or corresponding asset, because the future dismantlement and removal dates of our long‑lived assets is indeterminable and the amount of any associated costs are believed to be insignificant. Changes in our assumptions and estimates may occur as a result of the passage of time and the occurrence of future events.
Equity based compensation	(i) Equity-based compensation GAAP requires us to measure the cost of services received in exchange for an award of equity instruments based on the measurement‑date fair value of the award. That cost is recognized during the period services are provided in exchange for the award (see Note 14 of Notes to consolidated financial statements).
Accounting for derivative instruments	(j) Accounting for derivative instruments GAAP requires us to recognize all derivative instruments at fair value in the consolidated balance sheets as assets or liabilities (see Notes 5 and 9 of Notes to consolidated financial statements). Changes in the fair value of our derivative instruments are recognized in earnings. At December 31, 2018 and 2017, our derivative instruments were limited to interest rate swap agreements with an aggregate notional amount of $50.0 million and $125.0 million, respectively. The remaining derivative instrument outstanding at December 31, 2018 expired March 11, 2019. Pursuant to the terms of the interest rate swap agreements, we paid a blended fixed rate of approximately 0.97% and 1.01% for the years ended December 31, 2018 and 2017, respectively, and received interest payments based on the one-month LIBOR. The net difference to be paid or received under the interest rate swap agreements is settled monthly and is recognized as an adjustment to interest expense. The fair value of our interest rate swap agreements are determined using a pricing model based on the LIBOR swap rate and other observable market data.
Income taxes	(k) Income taxes No provision for U.S. federal income taxes has been reflected in the accompanying consolidated financial statements because we are treated as a partnership for federal income tax purposes. As a partnership, all income, gains, losses, expenses, deductions and tax credits generated by us flow through to our unitholders.
Net earnings per limited partner unit	(l) Net earnings per limited partner unit Net earnings allocable to the limited partners, for purposes of calculating net earnings per limited partner unit, are calculated under the two-class method and accordingly are net of the earnings allocable to the general partner interest and distributions payable to any restricted phantom units granted under our equity-based compensation plans that participate in our distributions. The earnings allocable to the general partner interest include the distributions of available cash (as defined by our partnership agreement) attributable to the period to the general partner interest, net of adjustments for the general partner’s share of undistributed earnings, and the incentive distribution rights. Undistributed earnings are the difference between the earnings and the distributions attributable to the period. Undistributed earnings are allocated to the limited partners and general partner interest based on their respective sharing of earnings or losses specified in the partnership agreement, which is based on their ownership percentages of 98% and 2%, respectively. The incentive distribution rights are not allocated a portion of the undistributed earnings given they are not entitled to distributions other than from available cash. Further, the incentive distribution rights do not share in losses under our partnership agreement. Basic net earnings per limited partner unit is computed by dividing net earnings allocable to the limited partners by the weighted average number of limited partner units outstanding during the period. Diluted net earnings per limited partner unit is computed by dividing net earnings allocable to the limited partners by the weighted average number of limited partner units outstanding during the period and any potential dilutive securities outstanding during the period.
Comprehensive Income	(m) Comprehensive income Entities that report items of other comprehensive income have the option to present the components of net earnings and comprehensive income in either one continuous financial statement, or two consecutive financial statements. As the Partnership has no components of comprehensive income other than net earnings, no statement of comprehensive income has been presented.
Recent accounting pronouncements	(n) Recent accounting pronouncements Effective January 1, 2018 we adopted ASU 2016-15, Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments. This ASU requires changes in the presentation of certain items, including but not limited to debt prepayment or debt extinguishment costs; contingent consideration payments made after a business combination; proceeds from the settlement of insurance claims; proceeds from the settlement of corporate-owned life insurance policies and distributions received from equity method investees. The adoption of this ASU did not have a material impact on our consolidated financial statements. In February 2016, the Financial Accounting Standards Board (”FASB”) issued ASU 2016-02, Leases’ followed by a series of related accounting standard updates (collectively referred to as “Topic 842”). Topic 842 establishes a new accounting model for leases. The most significant changes include the clarification of the definition of a lease, the requirement for lessees to recognize for all leases a right-of-use asset and a lease liability in the consolidated balance sheet, and additional quantitative and qualitative disclosures which are designed to give financial statement users information on the amount, timing, and uncertainty of cash flows arising from leases. Expenses are recognized in the consolidated statement of operations in a manner similar to current accounting guidance. Lessor accounting under the new standard is substantially unchanged compared to current accounting guidance. The new standard will become effective for us beginning with the first quarter 2019. We adopted the accounting standard using a prospective transition approach, which applies the provisions of the new guidance at the effective date without adjusting the comparative periods presented. We have elected the package of practical expedients permitted under the transition guidance within the new standard, which allows us to 1) carry forward the historical accounting relating to lease identification and classification for existing leases upon adoption, 2) carryforward the existing lease classification, and 3) not reassess initial direct costs associated with existing leases. We have made an accounting policy election to keep leases with an initial term of 12 months or less off of the consolidated balance sheet. We are finalizing our evaluation of the impacts that the adoption of this accounting guidance will have on the consolidated financial statements, and we expect most existing operating lease commitments will be recognized as operating leases and right-of-use assets upon adoption. Based on our ongoing assessment, we expect approximately $35 million of right-of-use assets and lease liabilities will be recognized in our consolidated balance sheet upon adoption. In January 2017, the FASB issued ASU 2017-04, Intangibles-Goodwill and Other: Simplifying the Test for Goodwill Impairment, to simplify the accounting for goodwill impairment by eliminating step 2 from the goodwill impairment test. ASU 2017-04 is effective for annual reporting periods beginning after December 15, 2019, including interim periods within that reporting period. We are currently evaluating the potential impact that the adoption will have on our disclosures and financial statements. Effective January 1, 2018 we adopted ASU 2016-15, Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments. This ASU requires changes in the presentation of certain items, including but not limited to debt prepayment or debt extinguishment costs; contingent consideration payments made after a business combination; proceeds from the settlement of insurance claims; proceeds from the settlement of corporate-owned life insurance policies and distributions received from equity method investees. The adoption of this ASU did not have a material impact on our consolidated financial statements.

BUSINESS COMBINATION AND TERMINAL ACQUISITION (Tables)

12 Months Ended

Dec. 31, 2018

BUSINESS COMBINATION AND TERMINAL ACQUISITION

Schedule of purchase price and assessment of the fair value of the assets acquired and liabilities assumed (in thousands)

The purchase price and estimated assessment of the fair value of the assets acquired and liabilities assumed in the business combination were as follows (in thousands):


Other current assets	$	1,037
Property, plant and equipment		228,000
Goodwill		943
Customer relationships		47,000
Total assets acquired		276,980
Environmental obligation		220
Total liabilities assumed		220
Allocated purchase price	$	276,760

Schedule of pro forma results (in thousands)


	Pro Forma year ended December 31,
		2017		2016
Revenue	$	226,653	$	205,605
Net earnings	$	55,856	$	46,276

CONCENTRATION OF CREDIT RISK AND TRADE ACCOUNTS RECEIVABLE (Tables)

12 Months Ended

Dec. 31, 2018

CONCENTRATION OF CREDIT RISK AND TRADE ACCOUNTS RECEIVABLE

Schedule of trade accounts receivable, net (in thousands)

Trade accounts receivable, net consists of the following (in thousands):


	December 31,		December 31,
	2018		2017
Trade accounts receivable	$	14,151	$	11,128
Less allowance for doubtful accounts		(109)		(111)
	$	14,042	$	11,017

Schedule of roll forward of allowance for doubtful accounts (in thousands)

The following table presents a roll forward of our allowance for doubtful accounts (in thousands):


	Balance at						Balance at
	beginning		Charged to				end of
	of period		expenses		Deductions		period
2018	$	111	$	—	$	(2)	$	109
2017	$	119	$	—	$	(8)	$	111
2016	$	475	$	298	$	(654)	$	119

Schedule of customer who accounted for at least 10% of consolidated revenue


	Year ended		Year ended		Year ended
	December 31,		December 31,		December 31,
	2018		2017		2016
NGL Energy Partners LP	22	%	26	%	23	%
RaceTrac Petroleum Inc.	11	%	13	%	12	%
Castleton Commodities International LLC	10	%	13	%	14	%

OTHER CURRENT ASSETS (Tables)

12 Months Ended

Dec. 31, 2018

OTHER CURRENT ASSETS

Schedule of other current assets (in thousands)

Other current assets are as follows (in thousands):


	December 31,		December 31,
	2018		2017
Amounts due from insurance companies	$	2,861	$	1,981
Prepaid insurance		1,371		4,151
Additive detergent		1,218		1,715
Unrealized gain on derivative instrument		143		—
Deposits and other assets		2,600		12,807
	$	8,193	$	20,654

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)

12 Months Ended

Dec. 31, 2018

PROPERTY, PLANT AND EQUIPMENT, NET

Schedule of property, plant and equipment, net (in thousands)

Property, plant and equipment, net is as follows (in thousands):


	December 31,		December 31,
	2018		2017
Land	$	83,451	$	83,310
Terminals, pipelines and equipment		918,503		885,429
Furniture, fixtures and equipment		6,022		4,430
Construction in progress		64,588		21,575
		1,072,564		994,744
Less accumulated depreciation		(384,385)		(339,691)
	$	688,179	$	655,053

GOODWILL (Tables)

12 Months Ended

Dec. 31, 2018

GOODWILL

Schedule of goodwill (in thousands)

Goodwill is as follows (in thousands):


	December 31,		December 31,
	2018		2017
Brownsville terminals	$	8,485	$	8,485
West Coast terminals		943		943
	$	9,428	$	9,428

INVESTMENTS IN UNCONSOLIDATED AFFILIATES (Tables)

12 Months Ended

Dec. 31, 2018

INVESTMENTS IN UNCONSOLIDATED AFFILIATES

Summary of investments in unconsolidated affiliates


	Percentage of				Carrying value
	ownership				(in thousands)
	December 31,		December 31,		December 31,		December 31,
	2018		2017		2018		2017
BOSTCO	42.5	%	42.5	%	$	203,005	$	209,373
Frontera	50	%	50	%		24,026		23,808
Total investments in unconsolidated affiliates					$	227,031	$	233,181

Schedule of earnings from investments in unconsolidated affiliates (in thousands)

Earnings from investments in unconsolidated affiliates were as follows (in thousands):


	Year ended		Year ended		Year ended
	December 31,		December 31,		December 31,
	2018		2017		2016
BOSTCO	$	5,767	$	3,543	$	6,933
Frontera		3,085		3,528		3,096
Total earnings from investments in unconsolidated affiliates	$	8,852	$	7,071	$	10,029

Schedule of additional capital investments in unconsolidated affiliates (in thousands)

Additional capital investments in unconsolidated affiliates were as follows (in thousands):


	Year ended		Year ended		Year ended
	December 31,		December 31,		December 31,
	2018		2017		2016
BOSTCO	$	—	$	145	$	2,125
Frontera		1,413		2,000		100
Additional capital investments in unconsolidated affiliates	$	1,413	$	2,145	$	2,225

Schedule of cash distributions received from unconsolidated affiliates (in thousands)

Cash distributions received from unconsolidated affiliates were as follows (in thousands):


	Year ended		Year ended		Year ended
	December 31,		December 31,		December 31,
	2018		2017		2016
BOSTCO	$	12,135	$	12,256	$	14,331
Frontera		4,280		4,872		3,530
Cash distributions received from unconsolidated affiliates	$	16,415	$	17,128	$	17,861

Summary of financial information of unconsolidated affiliates (in thousands)

The summarized financial information of our unconsolidated affiliates was as follows (in thousands):

Balance sheets:


	BOSTCO				Frontera
	December 31,		December 31,		December 31,		December 31,
	2018		2017		2018		2017
Current assets	$	19,299	$	24,976	$	5,866	$	5,649
Long-term assets		455,984		469,348		45,115		44,292
Current liabilities		(12,471)		(17,550)		(2,845)		(2,147)
Long-term liabilities		(1,259)		—		(84)		(178)
Net assets	$	461,553	$	476,774	$	48,052	$	47,616

Statements of income:


	BOSTCO						Frontera
	Year ended						Year ended
	December 31,						December 31,
	2018		2017		2016		2018		2017		2016
Revenue	$	66,288	$	66,235	$	66,863	$	24,017	$	22,193	$	18,958
Expenses		(51,993)		(55,687)		(48,149)		(17,847)		(15,137)		(12,766)
Net earnings	$	14,295	$	10,548	$	18,714	$	6,170	$	7,056	$	6,192

OTHER ASSETS, NET (Tables)

12 Months Ended

Dec. 31, 2018

OTHER ASSETS, NET

Schedule of other assets, net (in thousands)

Other assets, net are as follows (in thousands):


	December 31,		December 31,
	2018		2017
Customer relationships, net of accumulated amortization of $4,887 and $2,294, respectively	$	44,543	$	47,136
Revolving credit facility unamortized deferred issuance costs, net of accumulated amortization of $7,656 and $5,984, respectively		5,515		6,778
Amounts due under long-term terminaling services agreements		422		460
Unrealized gain on derivative instruments		—		576
Deposits and other assets		289		288
	$	50,769	$	55,238

Schedule of expected amortization expense for customer relationships (in thousands)

Expected future amortization expense for the customer relationships as of December 31, 2018 is as follows (in thousands):


	Years ending December 31,
	2019		2020		2021		2022		2023		Thereafter
Amortization expense	$	2,350	$	2,350	$	2,350	$	2,350	$	2,350	$	32,793

ACCRUED LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2018

ACCRUED LIABILITIES

Schedule of accrued liabilities (in thousands)

Accrued liabilities are as follows (in thousands):


	December 31,		December 31,
	2018		2017
Customer advances and deposits	$	11,927	$	10,265
Accrued property taxes		2,993		1,381
Accrued environmental obligations		1,556		1,855
Interest payable		7,814		982
Accrued expenses and other		4,631		2,943
	$	28,921	$	17,426

Schedule of roll forward of accrued environmental obligations (in thousands)

The following table presents a roll forward of our accrued environmental obligations (in thousands):


	Balance at						Balance at
	beginning				Increase		end of
	of period		Payments		in estimate		period
2018	$	1,855	$	(457)	$	158	$	1,556
2017	$	2,107	$	(1,204)	$	952	$	1,855
2016	$	1,047	$	(1,322)	$	2,382	$	2,107

OTHER LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2018

OTHER LIABILITIES

Schedule of other liabilities (in thousands)

Other liabilities are as follows (in thousands):


	December 31,		December 31,
	2018		2017
Advance payments received under long-term terminaling services agreements	$	2,721	$	1,599
Deferred revenue		1,922		2,034
	$	4,643	$	3,633

LONG-TERM DEBT (Tables)

12 Months Ended

Dec. 31, 2018

LONG-TERM DEBT

Summary of long term debt

Long-term debt is as follows (in thousands):


	December 31,		December 31,
	2018		2017
Revolving credit facility due in 2022	$	306,000	$	593,200
6.125% senior notes due in 2026		300,000		—
Senior notes unamortized deferred issuance costs, net of accumulated amortization of $704 and $nil, respectively		(7,378)		—
	$	598,622	$	593,200

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28541-108399

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21506-112644

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28551-108399

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21521-112644

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21538-112644

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21475-112644

+ Details

EQUITY (Tables)

12 Months Ended

Dec. 31, 2018

EQUITY

Schedule of number of units outstanding prior to Take-Private Transaction


		General
	Common	partner
	units	equivalent units
Units outstanding at December 31, 2016	16,137,650	329,339
Issuance of common units by our long-term incentive plan	6,498	—
Issuance of common units pursuant to our savings and retention program	33,205	—
Contribution of cash by TransMontaigne GP to maintain its 2% general partner interest	—	811
Units outstanding at December 31, 2017	16,177,353	330,150
Issuance of common units by our long-term incentive plan	6,972	—
Issuance of common units pursuant to our savings and retention program	44,798	—
Contribution of cash by TransMontaigne GP to maintain its 2% general partner interest	—	1,056
Units outstanding at December 31, 2018	16,229,123	331,206

EQUITY-BASED COMPENSATION (Tables)

12 Months Ended

Dec. 31, 2018

Schedule of long-term incentive plan activity prior to Take-Private Transaction


	Restricted	NYSE
	phantom	closing
	units	price
Restricted phantom units outstanding at December 31, 2015	15,750
Vesting on February 1, 2016	(15,750)	$	30.41
Grant on October 21, 2016	3,258	$	41.45
Vesting on October 21, 2016	(3,258)	$	41.45
Restricted phantom units outstanding at December 31, 2016	—
Grant on October 20, 2017	6,498	$	41.55
Vesting on October 20, 2017	(6,498)	$	41.55
Restricted phantom units outstanding at December 31, 2017	—
Grant on October 19, 2018	6,972	$	38.73
Vesting on October 19, 2018	(6,972)	$	38.73
Restricted phantom units outstanding at December 31, 2018	—

TransMontaigne LLC-related party

Schedule of long-term incentive plan activity prior to Take-Private Transaction


		Weighted			Weighted
		average			average
	Vested	price		Unvested	price
Restricted phantom units outstanding at December 31, 2017	91,877	$	38.91	54,244	$	38.81
Issuance of units	(44,798)	$	37.75	—	$	—
Units withheld for settlement of withholding taxes	(16,822)	$	37.59	—	$	—
Unit accrual for distributions paid	7,539	$	38.04	5,374	$	38.04
Vesting of units	20,248	$	36.77	(20,248)	$	36.77
Grant of units	46,362	$	35.23	33,097	$	35.23
Forfeiture of units	—	$	—	(1,259)	$	34.87
Restricted phantom units outstanding at December 31, 2018	104,406	$	38.52	71,208	$	38.25
Vested and expected to vest at December 31, 2018	175,614	$	38.41

NET EARNINGS PER LIMITED PARTNER UNIT (Tables)

12 Months Ended

Dec. 31, 2018

NET EARNINGS PER LIMITED PARTNER UNIT

Schedule of reconciliation of net earnings to net earnings allocable to limited partners prior to Take-Private Transaction (in thousands)

The following table reconciles net earnings to earnings allocable to limited partners and sets forth the computation of basic and diluted net earnings per limited partner unit (in thousands):


	Year ended		Year ended		Year ended
	December 31,		December 31,		December 31,
	2018		2017		2016
Net earnings	$	39,475	$	48,493	$	44,106
Less:
Distributions payable on behalf of incentive distribution rights		(15,189)		(11,974)		(8,630)
Distributions payable on behalf of general partner interest		(1,056)		(986)		(916)
Earnings allocable to general partner interest less than distributions payable to general partner interest		570		255		206
Earnings allocable to general partner interest including incentive distribution rights		(15,675)		(12,705)		(9,340)
Net earnings allocable to limited partners per the consolidated statements of operations	$	23,800	$	35,788	$	34,766
Basic weighted average units		16,316		16,258		16,210
Diluted weighted average units		16,360		16,284		16,229
Net earnings per limited partner unit—basic	$	1.46	$	2.20	$	2.14
Net earnings per limited partner unit—diluted	$	1.45	$	2.20	$	2.14

Schedule of distribution declared per common unit prior to Take-Private Transaction


	Distribution
January 1, 2016 through March 31, 2016	$	0.680
April 1, 2016 through June 30, 2016	$	0.690
July 1, 2016 through September 30, 2016	$	0.700
October 1, 2016 through December 31, 2016	$	0.710
January 1, 2017 through March 31, 2017	$	0.725
April 1, 2017 through June 30, 2017	$	0.740
July 1, 2017 through September 30, 2017	$	0.755
October 1, 2017 through December 31, 2017	$	0.770
January 1, 2018 through March 31, 2018	$	0.785
April 1, 2018 through June 30, 2018	$	0.795
July 1, 2018 through September 30, 2018	$	0.805
October 1, 2018 through December 31, 2018	$	0.805

COMMITMENTS AND CONTINGENCIES (Tables)

12 Months Ended

Dec. 31, 2018

COMMITMENTS AND CONTINGENCIES

Schedule of future minimum lease payments under non-cancelable operating leases (in thousands)

At December 31, 2018, future minimum lease payments under these non‑cancelable operating leases are as follows (in thousands):


Years ending December 31:
2019	$	3,015
2020		3,374
2021		3,210
2022		2,315
2023		2,263
Thereafter		6,287
	$	20,464

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)

12 Months Ended

Dec. 31, 2018

REVENUE FROM CONTRACTS WITH CUSTOMERS

Revenue disaggregated by category (in thousands)

The following table provides details of our revenue disaggregated by category of revenue (in thousands):


	Year ended
	December 31,
	2018
Terminaling services fees:
Firm commitments (ASC 840 revenue)	$	158,055
Firm commitments (ASC 606 revenue)		13,719
Total firm commitments revenue		171,774
Ancillary revenue (ASC 606 revenue)		42,079
Ancillary revenue (ASC 840 revenue)		2,378
Total ancillary revenue		44,457
Total terminaling services fees		216,231
Pipeline transportation fees (ASC 840 revenue)		3,295
Management fees and reimbursed costs (ASC 840 revenue)		223
Management fees and reimbursed costs (ASC 606 revenue)		8,344
Total management fees and reimbursed costs		8,567
Total revenue	$	228,093

Schedule of estimated future ASC 606 revenue by segment (in thousands)

Estimated Future ASC 606 Revenue by Segment


			Midwest
			Terminals and
	Gulf Coast		Pipeline			Brownsville		River		Southeast		West Coast
	Terminals		System			Terminals		Terminals		Terminals		Terminals		Total
2019	$	4,006	$	173	$	—	$	1,100	$	—	$	4,859	$	10,138
2020		1,402		19		—		1,039		—		3,590		6,050
2021		1,145		—		—		519		—		3,464		5,128
2022		811		—		—		—		—		867		1,678
2023		—		—		—		—		—		—		—
Thereafter		—		—		—		—		—		—		—
Total estimated future ASC 606 revenue	$	7,364	$	192	$	—	$	2,658	$	—	$	12,780	$	22,994

BUSINESS SEGMENTS (Tables)

12 Months Ended

Dec. 31, 2018

BUSINESS SEGMENTS

Schedule of information related to financial performance of business segments (in thousands)

The financial performance of our business segments is as follows (in thousands):


	Year ended		Year ended		Year ended
	December 31,		December 31,		December 31,
	2018		2017		2016
Gulf Coast Terminals:
Terminaling services fees	$	64,338	$	61,889	$	54,619
Management fees and reimbursed costs		284		1,052		1,159
Other		—		—		932
Revenue		64,622		62,941		56,710
Direct operating costs and expenses		(22,817)		(22,829)		(22,952)
Net margins		41,805		40,112		33,758
Midwest Terminals and Pipeline System:
Terminaling services fees		10,127		9,265		9,469
Pipeline transportation fees		1,772		1,732		1,732
Revenue		11,899		10,997		11,201
Direct operating costs and expenses		(3,053)		(2,859)		(3,220)
Net margins		8,846		8,138		7,981
Brownsville Terminals:
Terminaling services fees		8,339		9,186		11,202
Pipeline transportation fees		1,523		3,987		5,057
Management fees and reimbursed costs		7,384		7,472		7,326
Other		—		—		1,900
Revenue		17,246		20,645		25,485
Direct operating costs and expenses		(7,812)		(10,447)		(11,338)
Net margins		9,434		10,198		14,147
River Terminals:
Terminaling services fees		10,654		10,883		10,868
Management fees and reimbursed costs		—		64		10
Other		—		—		1,700
Revenue		10,654		10,947		12,578
Direct operating costs and expenses		(6,832)		(6,624)		(7,957)
Net margins		3,822		4,323		4,621
Southeast Terminals:
Terminaling services fees		82,821		75,122		58,410
Management fees and reimbursed costs		891		882		540
Revenue		83,712		76,004		58,950
Direct operating costs and expenses		(26,836)		(24,302)		(22,948)
Net margins		56,876		51,702		36,002
West Coast Terminals:
Terminaling services fees		39,952		1,738		—
Management fees and reimbursed costs		8		—		—
Revenue		39,960		1,738		—
Direct operating costs and expenses		(14,678)		(639)		—
Net margins		25,282		1,099		—
Total net margins		146,065		115,572		96,509
General and administrative expenses		(21,615)		(19,433)		(14,100)
Insurance expenses		(4,976)		(4,064)		(4,081)
Equity-based compensation expense		(3,478)		(2,999)		(3,263)
Depreciation and amortization		(49,535)		(35,960)		(32,383)
Loss on disposition of assets		(901)		—		—
Earnings from unconsolidated affiliates		8,852		7,071		10,029
Operating income		74,412		60,187		52,711
Other expenses		(34,937)		(11,694)		(8,605)
Net earnings	$	39,475	$	48,493	$	44,106

Schedule of supplemental information about consolidated business segments (in thousands)

Supplemental information about our business segments is summarized below (in thousands):


	Year ended December 31, 2018
			Midwest
			Terminals and
	Gulf Coast		Pipeline		Brownsville		River		Southeast		West Coast
	Terminals		System		Terminals		Terminals		Terminals		Terminals		Total
Revenue:
External customers	$	56,144	$	11,899	$	8,934	$	10,654	$	83,712	$	39,960	$	211,303
Frontera		—		—		8,312		—		—		—		8,312
Associated Asphalt, LLC		8,478		—		—		—		—		—		8,478
Revenue	$	64,622	$	11,899	$	17,246	$	10,654	$	83,712	$	39,960	$	228,093
Capital expenditures	$	5,357	$	568	$	15,673	$	1,596	$	35,070	$	7,858	$	66,122
Identifiable assets	$	119,517	$	19,542	$	59,095	$	45,667	$	244,149	$	276,456	$	764,426
Cash and cash equivalents														332
Investments in unconsolidated affiliates														227,031
Revolving credit facility unamortized deferred issuance costs, net														5,515
Other														2,072
Total assets													$	999,376


	Year ended December 31, 2017
			Midwest
			Terminals and
	Gulf Coast		Pipeline		Brownsville		River		Southeast		West Coast
	Terminals		System		Terminals		Terminals		Terminals		Terminals		Total
Revenue:
External customers	$	62,941	$	10,997	$	13,452	$	10,947	$	76,004	$	1,738	$	176,079
Frontera		—		—		7,193		—		—		—		7,193
Revenue	$	62,941	$	10,997	$	20,645	$	10,947	$	76,004	$	1,738	$	183,272
Capital expenditures	$	6,233	$	174	$	11,678	$	2,075	$	37,957	$	48	$	58,165
Identifiable assets	$	123,963	$	20,502	$	52,265	$	49,761	$	215,950	$	276,317	$	738,758
Cash and cash equivalents														923
Investments in unconsolidated affiliates														233,181
Revolving credit facility unamortized deferred issuance costs, net														6,778
Other														7,363
Total assets													$	987,003


	Year ended December 31, 2016
			Midwest
			Terminals and
	Gulf Coast		Pipeline		Brownsville		River		Southeast		West Coast
	Terminals		System		Terminals		Terminals		Terminals		Terminals		Total
Revenue:
External customers	$	56,586	$	11,201	$	20,028	$	12,578	$	56,113	$	—	$	156,506
NGL Energy Partners LP		124		—		—		—		2,837		—		2,961
Frontera		—		—		5,457		—		—		—		5,457
Revenue	$	56,710	$	11,201	$	25,485	$	12,578	$	58,950	$	—	$	164,924
Capital expenditures	$	7,675	$	871	$	1,428	$	2,788	$	42,102	$	—	$	54,864
Identifiable assets	$	126,457	$	21,919	$	43,878	$	53,005	$	195,632	$	—	$	440,891
Cash and cash equivalents														593
Investments in unconsolidated affiliates														241,093
Revolving credit facility unamortized deferred issuance costs, net														1,298
Other														5,819
Total assets													$	689,694

FINANCIAL RESULTS BY QUARTER (UNAUDITED) (Tables)

12 Months Ended

Dec. 31, 2018

FINANCIAL RESULTS BY QUARTER (UNAUDITED)

Schedule of financial results by quarter


	Three months ended
									Year ended
	March 31,		June 30,		September 30,		December 31,		December 31,
	2018		2018		2018		2018		2018
	(in thousands except per unit amounts)
Revenue	$	56,444	$	55,344	$	57,150	$	59,155	$	228,093
Direct operating costs and expenses		(20,145)		(19,275)		(19,910)		(22,698)		(82,028)
General and administrative expenses		(4,981)		(4,619)		(4,957)		(7,058)		(21,615)
Insurance expenses		(1,246)		(1,271)		(1,227)		(1,232)		(4,976)
Equity-based compensation expense		(2,017)		(441)		(483)		(537)		(3,478)
Depreciation and amortization		(11,808)		(13,160)		(12,310)		(12,257)		(49,535)
Loss on disposition of assets		—		—		—		(901)		(901)
Earnings from unconsolidated affiliates		2,889		2,444		1,862		1,657		8,852
Operating income		19,136		19,022		20,125		16,129		74,412
Interest expense		(6,461)		(8,273)		(8,608)		(8,558)		(31,900)
Amortization of deferred issuance costs		(501)		(1,289)		(622)		(625)		(3,037)
Net earnings	$	12,174	$	9,460	$	10,895	$	6,946	$	39,475
Net earnings per limited partner unit—basic	$	0.52	$	0.34	$	0.42	$	0.18	$	1.46
Net earnings per limited partner unit—diluted	$	0.52	$	0.34	$	0.42	$	0.17	$	1.45


	Three months ended
									Year ended
	March 31,		June 30,		September 30,		December 31,		December 31,
	2017		2017		2017		2017		2017
	(in thousands except per unit amounts)
Revenue	$	44,850	$	45,364	$	45,449	$	47,609	$	183,272
Direct operating costs and expenses		(16,511)		(15,984)		(17,719)		(17,486)		(67,700)
General and administrative expenses		(3,971)		(4,080)		(5,247)		(6,135)		(19,433)
Insurance expenses		(1,006)		(1,002)		(999)		(1,057)		(4,064)
Equity-based compensation expense		(1,817)		(352)		(544)		(286)		(2,999)
Depreciation and amortization		(8,705)		(8,792)		(8,882)		(9,581)		(35,960)
Earnings from unconsolidated affiliates		2,560		2,120		1,884		507		7,071
Operating income		15,400		17,274		13,942		13,571		60,187
Interest expense		(2,152)		(2,525)		(2,656)		(3,140)		(10,473)
Amortization of deferred issuance costs		(294)		(271)		(320)		(336)		(1,221)
Net earnings	$	12,954	$	14,478	$	10,966	$	10,095	$	48,493
Net earnings per limited partner unit—basic and diluted	$	0.62	$	0.70	$	0.47	$	0.41	$	2.20

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Feb. 26, 2019	Dec. 31, 2018	Feb. 12, 2018
6.125% senior notes due in 2026
Interest (as percent)		6.125%	6.125%
TLP Finance Holdings, LLC \| Subsequent events \| Common units
Conversion ratio of Incentive Distribution Rights converted into Partnership common units	100
TransMontaigne Partners L.P. \| TLP Finance Holdings, LLC \| Subsequent events
Ownership interest in subsidiary (as a percent)	100.00%

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property (Details)	12 Months Ended
	Dec. 31, 2018
Terminals and pipelines \| Minimum
Property, plant and equipment
Estimated useful lives	15 years
Terminals and pipelines \| Maximum
Property, plant and equipment
Estimated useful lives	25 years
Furniture, fixtures and equipment \| Minimum
Property, plant and equipment
Estimated useful lives	3 years
Furniture, fixtures and equipment \| Maximum
Property, plant and equipment
Estimated useful lives	25 years

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Derivatives, Taxes and Earnings (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income taxes
Provision for U.S. federal income taxes	$ 0.0
Net earnings per limited partner unit
General partner interest (as a percent)	2.00%	2.00%	2.00%
Percentage of Terminals Barrels Capacity Covered under Agreement	100.00%
TransMontaigne Limited Partners
Net earnings per limited partner unit
Limited partner interest (as a percent)	98.00%
TransMontaigne General Partner
Net earnings per limited partner unit
General partner interest (as a percent)	2.00%
Interest rate swap
Accounting for derivative instruments
Notional amount	$ 50.0	$ 125.0
Fixed interest rate paid (as a percent)	0.97%	1.01%

TRANSACTIONS WITH AFFILIATES (Details) - Omnibus agreement - USD ($) $ in Millions		12 Months Ended
	May 13, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Transactions with affiliates
Increase in administrative fee, (as a percent)		2.00%
Second amended and restated omnibus agreement
Transactions with affiliates
Administrative fee paid			$ 13.7
Third amended and restated omnibus agreement
Transactions with affiliates
Administrative fee paid		$ 8.4
Increase in administrative fee	$ 3.6
Cost of Engineering and ESOH Groups		8.9
TLP Management Services LLC
Transactions with affiliates
Administrative fee paid		$ 10.3	$ 12.8	$ 11.4

TRANSACTIONS WITH AFFILIATES - Agreements (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018 USD ($) bbl	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)
June 2019 terminaling services agreement-Brownsville LLC \| Frontera \| Brownsville terminals
Transactions with affiliates
Notice period for termination of service agreement	90 days
Storage capacity agreed to be provided (in barrels) \| bbl	301,000
Throughput revenue	$ 2.5	$ 1.9	$ 0.5
June 2020 terminaling services agreement-Brownsville LLC \| Frontera \| Brownsville terminals
Transactions with affiliates
Notice period for termination of service agreement	180 days
Operations and reimbursement agreement-Frontera \| Frontera
Transactions with affiliates
Ownership interest in joint venture (as a percent)	50.00%
Revenue recognized	$ 5.8	5.3	5.0
Terminaling services agreement- Gulf Coast Terminals \| Associated Asphalt Marketing, LLC \| Gulf Coast Terminals
Transactions with affiliates
Notice period for termination of service agreement	180 days
Storage capacity agreed to be provided (in barrels) \| bbl	750,000
Throughput revenue	$ 8.5	$ 0.0	$ 0.0
Automatic renewal period of service agreement	2 years

BUSINESS COMBINATION AND TERMINAL ACQUISITION - Business Combinations (Details) $ in Thousands, bbl in Millions		12 Months Ended
	Dec. 15, 2017 USD ($) item bbl	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2018 USD ($)
Final purchase price and assessment of the fair value of the assets acquired and liabilities assumed in the business combination
Goodwill		$ 9,428		$ 9,428
West Coast terminals
Business Acquisition [Line Items]
Total purchase price	$ 276,800
Number of terminals \| item	2
Number of storage tanks \| item	64
Storage capacity (in barrels) \| bbl	5.3
Final purchase price and assessment of the fair value of the assets acquired and liabilities assumed in the business combination
Other current assets	$ 1,037
Property, plant and equipment, net	228,000
Goodwill	943
Customer relationships	47,000
Total assets acquired	276,980
Environmental obligation	220
Total liabilities assumed	220
Allocated purchase price	$ 276,760
Pro forma results
Revenue		226,653	$ 205,605
Net earnings		$ 55,856	$ 46,276

BUSINESS COMBINATION AND TERMINAL ACQUISITION (Details) - USD ($) $ in Thousands		12 Months Ended
	Jan. 28, 2016	Dec. 31, 2017	Dec. 31, 2016
Acquisitions
Payment for acquisition of hydrant system from TransMontaigne LLC		$ 276,760	$ 12,000
Remaining purchase price			$ (5,506)
Port Everglades-hydrant system \| NGL Energy Partners LP
Acquisitions
Net book value	$ 6,500
Remaining purchase price	$ 5,500

CONCENTRATION OF CREDIT RISK AND TRADE ACCOUNTS RECEIVABLE (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Concentration of credit risk and trade accounts receivable
Revenue in accordance with ASC 606	$ 3,900
Trade accounts receivable	14,151	$ 11,128
Less allowance for doubtful accounts	(109)	(111)
Trade accounts receivable, net	14,042	11,017
Changes in allowance for doubtful accounts during the period
Balance at beginning of period	111	119	$ 475
Charged to expenses			298
Deductions	(2)	(8)	(654)
Balance at end of period	$ 109	$ 111	$ 119
NGL Energy Partners LP
Concentration of credit risk and trade accounts receivable
Percentage of total revenue generated by major customer	22.00%	26.00%	23.00%
RaceTrac Petroleum Inc
Concentration of credit risk and trade accounts receivable
Percentage of total revenue generated by major customer	11.00%	13.00%	12.00%
Castleton Commodities International LLC
Concentration of credit risk and trade accounts receivable
Percentage of total revenue generated by major customer	10.00%	13.00%	14.00%

OTHER CURRENT ASSETS (Details) - USD ($) $ in Thousands	12 Months Ended
OTHER CURRENT ASSETS (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
OTHER CURRENT ASSETS
Amounts due from insurance companies	$ 2,861	$ 1,981
Prepaid insurance	1,371	4,151
Additive detergent	1,218	1,715
Unrealized gain on derivative instrument	143
Deposits and other assets	2,600	12,807
Other current assets	8,193	$ 20,654
Reimbursements from insurance companies	700
Increase in estimated insurance recovery	1,600
Deposit asset	10,200
Cash proceeds from sale of assets	$ 10,200

PROPERTY, PLANT AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Property, plant and equipment, net
Property, plant and equipment, gross	$ 1,072,564	$ 994,744
Less accumulated depreciation	(384,385)	(339,691)
Property, plant and equipment, net	688,179	655,053
Land
Property, plant and equipment, net
Property, plant and equipment, gross	83,451	83,310
Terminals, pipelines and equipment
Property, plant and equipment, net
Property, plant and equipment, gross	918,503	885,429
Furniture, fixtures and equipment
Property, plant and equipment, net
Property, plant and equipment, gross	6,022	4,430
Construction in progress
Property, plant and equipment, net
Property, plant and equipment, gross	$ 64,588	$ 21,575

INVESTMENTS IN UNCONSOLIDATED AFFILIATES (Details) $ in Thousands, bbl in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018 USD ($)	Sep. 30, 2018 USD ($)	Jun. 30, 2018 USD ($)	Mar. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Sep. 30, 2017 USD ($)	Jun. 30, 2017 USD ($)	Mar. 31, 2017 USD ($)	Dec. 31, 2018 USD ($) bbl	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)
INVESTMENTS IN UNCONSOLIDATED AFFILIATES
Carrying value of investments in unconsolidated affiliates	$ 227,031				$ 233,181				$ 227,031	$ 233,181	$ 241,093
Earnings from unconsolidated affiliates	$ 1,657	$ 1,862	$ 2,444	$ 2,889	$ 507	$ 1,884	$ 2,120	$ 2,560	8,852	7,071	10,029
Additional capital investments in unconsolidated affiliates									1,413	2,145	2,225
Cash distributions received from unconsolidated affiliates									$ 16,415	$ 17,128	17,861
BOSTCO
INVESTMENTS IN UNCONSOLIDATED AFFILIATES
Storage capacity \| bbl									7.1
Percentage of ownership	42.50%				42.50%				42.50%	42.50%
Carrying value of investments in unconsolidated affiliates	$ 203,005				$ 209,373				$ 203,005	$ 209,373
Excess investment	6,800				7,000				6,800	7,000
Earnings from unconsolidated affiliates									5,767	3,543	6,933
Additional capital investments in unconsolidated affiliates										145	2,125
Cash distributions received from unconsolidated affiliates									12,135	12,256	14,331
Balance sheets:
Current assets	19,299				24,976				19,299	24,976
Long-term assets	455,984				469,348				455,984	469,348
Current liabilities	(12,471)				(17,550)				(12,471)	(17,550)
Long-term liabilities	(1,259)								(1,259)
Net assets	$ 461,553				$ 476,774				461,553	476,774
Statements of comprehensive income (loss):
Revenue									66,288	66,235	66,863
Expenses									(51,993)	(55,687)	(48,149)
Net earnings									$ 14,295	$ 10,548	18,714
Frontera
INVESTMENTS IN UNCONSOLIDATED AFFILIATES
Storage capacity \| bbl									1.7
Percentage of ownership	50.00%				50.00%				50.00%	50.00%
Carrying value of investments in unconsolidated affiliates	$ 24,026				$ 23,808				$ 24,026	$ 23,808
Earnings from unconsolidated affiliates									3,085	3,528	3,096
Additional capital investments in unconsolidated affiliates									1,413	2,000	100
Cash distributions received from unconsolidated affiliates									4,280	4,872	3,530
Balance sheets:
Current assets	5,866				5,649				5,866	5,649
Long-term assets	45,115				44,292				45,115	44,292
Current liabilities	(2,845)				(2,147)				(2,845)	(2,147)
Long-term liabilities	(84)				(178)				(84)	(178)
Net assets	$ 48,052				$ 47,616				48,052	47,616
Statements of comprehensive income (loss):
Revenue									24,017	22,193	18,958
Expenses									(17,847)	(15,137)	(12,766)
Net earnings									$ 6,170	$ 7,056	$ 6,192
Class A Member Ownership Interest \| BOSTCO
INVESTMENTS IN UNCONSOLIDATED AFFILIATES
Cash distributions, allocation percentage									96.50%
Class B Member Ownership Interest \| BOSTCO
INVESTMENTS IN UNCONSOLIDATED AFFILIATES
Cash distributions, allocation percentage									3.50%

OTHER ASSETS, NET (Details) - USD ($) $ in Thousands	12 Months Ended
OTHER ASSETS, NET (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
OTHER ASSETS, NET
Customer relationships, net of accumulated amortization of $4,887 and $2,294, respectively	$ 44,543	$ 47,136
Revolving credit facility unamortized deferred issuance costs, net of accumulated amortization of $7,656 and $5,984, respectively	5,515	6,778	$ 1,298
Amounts due under long-term terminaling services agreements	422	460
Unrealized gain on derivative instruments		576
Deposits and other assets	289	288
Other assets, net	50,769	55,238
Accumulated amortization of customer relationships	4,887	2,294
Accumulated amortization of deferred financing costs	$ 7,656	$ 5,984
Amortization period of customer relationships	20 years
Amortization expense for customer relationships
2019	$ 2,350
2020	2,350
2021	2,350
2022	2,350
2023	2,350
Thereafter	$ 32,793

ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	12 Months Ended
ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
ACCRUED LIABILITIES
Customer advances and deposits	$ 11,927	$ 10,265
Accrued property taxes	2,993	1,381
Accrued environmental obligations	1,556	1,855
Interest payable	7,814	982
Accrued expenses and other	4,631	2,943
Accrued liabilities	28,921	17,426
Contract liabilities under ASC 606	800
Revenue recognized from contract liabilities	$ 500
Period for billing of customers in advance for terminaling services	1 month
Accrued environmental obligations
Balance at beginning of period	$ 1,855	2,107	$ 1,047
Payments	(457)	(1,204)	(1,322)
Increase in estimate	158	952	2,382
Balance at end of period	$ 1,556	$ 1,855	$ 2,107

OTHER LIABILITIES (Details) - USD ($) $ in Thousands	12 Months Ended
OTHER LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
OTHER LIABILITIES
Advance payments received under long-term terminaling services agreements	$ 2,721	$ 1,599
Deferred revenue	1,922	2,034
Other liabilities	4,643	3,633
Completed projects billed	1,700	500	$ 500
Recognized revenue on a straight line basis for completed projects	1,800	$ 700	$ 500
Contract liabilities	200
Revenue recognized from contract liabilities	$ 200

LONG-TERM DEBT (Details) $ in Thousands	12 Months Ended
LONG-TERM DEBT (Details) $ in Thousands	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016	Feb. 12, 2018 USD ($)
Long-term debt
Senior notes unamortized deferred issuance costs, net of accumulated amortization of $704 and $nil, respectively	$ (7,378)
Total long-term debt	598,622	$ 593,200
Accumulated amortization	704	$ 0
Issuance costs	$ 8,100
TransMontaigne Partners LLC
Long-term debt
Ownership interest in subsidiary (as a percent)	100.00%
TLP Finance Corp
Long-term debt
Ownership interest in subsidiary (as a percent)	100.00%
Minimum
Long-term debt
Interest coverage ratio	2.75
Maximum
Long-term debt
Other investments as a percentage of consolidated net tangible assets	5.00%
Permitted JV investments subject to liquidity	$ 175,000
Leverage ratio	5.25
Senior secured leverage ratio	3.75
6.125% senior notes due in 2026
Long-term debt
Total long-term debt	$ 300,000
Interest (as percent)	6.125%			6.125%
Sale of senior notes				$ 300,000
Credit facility
Long-term debt
Maximum borrowing capacity	$ 850,000
Weighted average interest rate on borrowings (as a percent)	5.20%	3.50%	3.10%
Outstanding borrowings under credit facility	$ 306,000	$ 593,200
Outstanding borrowings under letters of credit	$ 400	400
Credit facility \| Minimum
Long-term debt
Commitment fee on unused amount of commitments (as a percent)	0.375%
Credit facility \| Minimum \| LIBOR
Long-term debt
Margin interest above reference rate (as a percent)	1.75%
Credit facility \| Minimum \| Base Rate
Long-term debt
Margin interest above reference rate (as a percent)	0.75%
Credit facility \| Maximum
Long-term debt
Commitment fee on unused amount of commitments (as a percent)	0.50%
Credit facility \| Maximum \| LIBOR
Long-term debt
Margin interest above reference rate (as a percent)	2.75%
Credit facility \| Maximum \| Base Rate
Long-term debt
Margin interest above reference rate (as a percent)	1.75%
Revolving credit facility due March 13, 2022
Long-term debt
Total long-term debt	$ 306,000	$ 593,200

EQUITY (Details) - shares	12 Months Ended
EQUITY (Details) - shares	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Changes in number of units outstanding
Issuance of common units pursuant to our savings and retention program (in units)	44,798	33,205	2,094
General partner interest (as a percent)	2.00%	2.00%	2.00%
Common units
Changes in number of units outstanding
Units outstanding at the beginning of the period	16,177,353	16,137,650
Issuance of common units by our long-term incentive plan	6,972	6,498
Issuance of common units pursuant to our savings and retention program (in units)	44,798	33,205
Units outstanding at the end of the period	16,229,123	16,177,353	16,137,650
General partner interest
Changes in number of units outstanding
Units outstanding at the beginning of the period	330,150	329,339
Contribution of cash by TransMontaigne GP to maintain its 2% general partner interest	1,056	811
Units outstanding at the end of the period	331,206	330,150	329,339

EQUITY-BASED COMPENSATION (Details) - USD ($)					3 Months Ended								12 Months Ended
EQUITY-BASED COMPENSATION (Details) - USD ($)	Oct. 19, 2018	Oct. 20, 2017	Oct. 21, 2016	Feb. 01, 2016	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Additional disclosures
Equity-based compensation					$ 537,000	$ 483,000	$ 441,000	$ 2,017,000	$ 286,000	$ 544,000	$ 352,000	$ 1,817,000	$ 3,478,000	$ 2,999,000	$ 3,263,000
Restricted phantom units
Incentive plan activity
Units, unvested, outstanding at the beginning of the period															15,750
Vesting (in units)	(6,972)	(6,498)	(3,258)	(15,750)
Grant (in units)	6,972	6,498	3,258
Units, unvested, outstanding at the end of the period
Additional disclosures
NYSE closing price	$ 38.73	$ 41.55	$ 41.45	$ 30.41
Restricted phantom units \| TransMontaigne LLC-related party
Incentive plan activity
Units, unvested, outstanding at the beginning of the period								54,244					54,244
Unit accrual for distributions paid (in units)													5,374
Vesting (in units)													(20,248)
Grant (in units)													33,097
Forfeited (in units)													(1,259)
Units, unvested, outstanding at the end of the period					71,208				54,244				71,208	54,244
Outstanding at the beginning of the period (in dollars per unit)								$ 38.81					$ 38.81
Units accrual for distributions paid (in dollars per unit)													38.04
Vesting (in dollars per unit)													36.77
Grant (in dollars per unit)													35.23
Forfeited (in dollars per unit)													34.87
Outstanding at the end of the period (in dollars per unit)					$ 38.25				$ 38.81				$ 38.25	$ 38.81
Units outstanding at the beginning of the period (in units)								91,877					91,877
Issuance (in units)													(44,798)
Units withheld for settlement of withholding taxes (in units)													(16,822)
Unit accrual for distributions (in units)													7,539
Vesting (in units)													20,248
Grant (in units)													46,362
Units outstanding at the end of the period (in units)					104,406				91,877				104,406	91,877
Vested and expected to vest (in units)					175,614								175,614
Outstanding at the beginning of the period (in dollars per unit)								$ 38.91					$ 38.91
Issuance (in dollars per unit)													37.75
Units withheld for settlement of withholding taxes (in dollars)													37.59
Unit accrual for distributions paid (in dollars per unit)													38.04
Vesting (in dollars per unit)													36.77
Grant (in dollars per unit)													35.23
Outstanding at the end of the period (in dollars per unit)					$ 38.52				$ 38.91				38.52	$ 38.91
Vested and expected to vest (in dollars per unit)					$ 38.41								$ 38.41
Additional disclosures
Equity-based compensation													$ 3,200,000	$ 2,700,000	$ 2,500,000
Restricted phantom units \| TLP Management Services LLC
Additional disclosures
Nonemployee service, unrecognized equity-based compensation expense					$ 1,500,000								$ 1,500,000
Expected term (in years)													1 year 5 months 1 day
Vesting (as a percent)													50.00%
Restricted phantom units \| TLP Management Services LLC \| Tranche One
Additional disclosures
Earlier vesting, age threshold (in years)													60 years
Restricted phantom units \| TLP Management Services LLC \| Tranche Two
Additional disclosures
Earlier vesting, age threshold (in years)													55 years
Earlier vesting, length of service threshold (in years)													10 years
Restricted phantom units \| TLP Management Services LLC \| Tranche Three
Additional disclosures
Earlier vesting, age threshold (in years)													50 years
Earlier vesting, length of service threshold (in years)													20 years
Long-term incentive plan
Additional disclosures
Equity-based compensation													$ 270,000	$ 270,000	$ 722,000

NET EARNINGS PER LIMITED PARTNER UNIT (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
NET EARNINGS PER LIMITED PARTNER UNIT
Net earnings	$ 6,946	$ 10,895	$ 9,460	$ 12,174	$ 10,095	$ 10,966	$ 14,478	$ 12,954					$ 39,475	$ 48,493	$ 44,106
Less:
Distributions payable on behalf of incentive distribution rights													(15,189)	(11,974)	(8,630)
Distributions payable on behalf of general partner interest													(1,056)	(986)	(916)
Earnings allocable to general partner interest less than distributions payable to general partner interest													570	255	206
Earnings allocable to general partner interest including incentive distribution rights													(15,675)	(12,705)	(9,340)
Net earnings allocable to limited partners													$ 23,800	$ 35,788	$ 34,766
Basic weighted average units													16,316	16,258	16,210
Diluted weighted average units													16,360	16,284	16,229
Net earnings per limited partner unit-basic (in dollars per unit)	$ 0.18	$ 0.42	$ 0.34	$ 0.52									$ 1.46	$ 2.20	$ 2.14
Net earnings per limited partner unit-diluted (in dollars per unit)	0.17	0.42	0.34	0.52									$ 1.45	$ 2.20	$ 2.14
Period for declaration of distribution, maximum													45 days
Distribution declared per common unit (in dollars per unit)	$ 0.805	$ 0.805	$ 0.795	$ 0.785	$ 0.770	$ 0.755	$ 0.740	$ 0.725	$ 0.710	$ 0.700	$ 0.690	$ 0.680

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
COMMITMENTS AND CONTINGENCIES
Contractual commitments for supply of services, labor and materials	$ 35,000
Future minimum lease payments under non-cancelable operating leases
2019	3,015
2020	3,374
2021	3,210
2022	2,315
2023	2,263
Thereafter	6,287
Total	20,464
Expected minimum sublease rentals to be received	10,400
Rental expense under operating leases	$ 2,000	$ 3,300	$ 3,400

DISCLOSURES ABOUT FAIR VALUE (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Senior notes	$ 598,622	$ 593,200
6.125% senior notes due in 2026
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Senior notes	300,000
6.125% senior notes due in 2026 \| Fair value \| Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt	$ 268,500

REVENUE FROM CONTRACTS WITH CUSTOMERS - Disaggregated (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disaggregation of Revenue [Line Items]
Total revenue	$ 59,155	$ 57,150	$ 55,344	$ 56,444	$ 47,609	$ 45,449	$ 45,364	$ 44,850	$ 228,093	$ 183,272	$ 164,924
Total firm commitments revenue
Disaggregation of Revenue [Line Items]
ASC 840 revenue									158,055
ASC 606 revenue									13,719
Total revenue									171,774
Total ancillary revenue
Disaggregation of Revenue [Line Items]
ASC 840 revenue									2,378
ASC 606 revenue									42,079
Total revenue									44,457
Terminaling services fees
Disaggregation of Revenue [Line Items]
Total revenue									216,231
Pipeline transportation fees (ASC 840 revenue)
Disaggregation of Revenue [Line Items]
ASC 840 revenue									3,295
Management fees and reimbursed costs
Disaggregation of Revenue [Line Items]
ASC 840 revenue									223
ASC 606 revenue									8,344
Total revenue									$ 8,567

BUSINESS SEGMENTS (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
BUSINESS SEGMENTS (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segments of business
Revenue	$ 59,155	$ 57,150	$ 55,344	$ 56,444	$ 47,609	$ 45,449	$ 45,364	$ 44,850	$ 228,093	$ 183,272	$ 164,924
Direct operating costs and expenses	(22,698)	(19,910)	(19,275)	(20,145)	(17,486)	(17,719)	(15,984)	(16,511)	(82,028)	(67,700)	(68,415)
Net margins									146,065	115,572	96,509
General and administrative expenses	(7,058)	(4,957)	(4,619)	(4,981)	(6,135)	(5,247)	(4,080)	(3,971)	(21,615)	(19,433)	(14,100)
Insurance expenses	(1,232)	(1,227)	(1,271)	(1,246)	(1,057)	(999)	(1,002)	(1,006)	(4,976)	(4,064)	(4,081)
Equity-based compensation expense	(537)	(483)	(441)	(2,017)	(286)	(544)	(352)	(1,817)	(3,478)	(2,999)	(3,263)
Depreciation and amortization	(12,257)	(12,310)	(13,160)	(11,808)	(9,581)	(8,882)	(8,792)	(8,705)	(49,535)	(35,960)	(32,383)
Loss on disposition of assets	(901)								(901)
Earnings from unconsolidated affiliates	1,657	1,862	2,444	2,889	507	1,884	2,120	2,560	8,852	7,071	10,029
Operating income	16,129	20,125	19,022	19,136	13,571	13,942	17,274	15,400	74,412	60,187	52,711
Other expenses									(34,937)	(11,694)	(8,605)
Net earnings	6,946	$ 10,895	$ 9,460	$ 12,174	10,095	$ 10,966	$ 14,478	$ 12,954	39,475	48,493	44,106
Capital expenditures									66,122	58,165	54,864
Identifiable assets	764,426				738,758				764,426	738,758	440,891
Cash and cash equivalents	332				923				332	923	593	$ 681
Investments in unconsolidated affiliates	227,031				233,181				227,031	233,181	241,093
Revolving credit facility unamortized deferred issuance costs, net	5,515				6,778				5,515	6,778	1,298
Other	2,072				7,363				2,072	7,363	5,819
TOTAL ASSETS	999,376				987,003				999,376	987,003	689,694
External customers
Segments of business
Revenue									211,303	176,079	156,506
Affiliates
Segments of business
Revenue									16,790	7,193	8,418
Affiliates \| NGL Energy Partners LP
Segments of business
Revenue											2,961
Affiliates \| Frontera
Segments of business
Revenue									8,312	7,193	5,457
Affiliates \| Associated Asphalt Marketing, LLC
Segments of business
Revenue									8,478
Gulf Coast Terminals
Segments of business
Revenue									64,622	62,941	56,710
Direct operating costs and expenses									(22,817)	(22,829)	(22,952)
Net margins									41,805	40,112	33,758
Capital expenditures									5,357	6,233	7,675
Identifiable assets	119,517				123,963				119,517	123,963	126,457
Gulf Coast Terminals \| External customers
Segments of business
Revenue									56,144	62,941	56,586
Gulf Coast Terminals \| Affiliates \| NGL Energy Partners LP
Segments of business
Revenue											124
Gulf Coast Terminals \| Affiliates \| Associated Asphalt Marketing, LLC
Segments of business
Revenue									8,478
Midwest Terminals and Pipeline System
Segments of business
Revenue									11,899	10,997	11,201
Direct operating costs and expenses									(3,053)	(2,859)	(3,220)
Net margins									8,846	8,138	7,981
Capital expenditures									568	174	871
Identifiable assets	19,542				20,502				19,542	20,502	21,919
Midwest Terminals and Pipeline System \| External customers
Segments of business
Revenue									11,899	10,997	11,201
Brownsville terminals
Segments of business
Revenue									17,246	20,645	25,485
Direct operating costs and expenses									(7,812)	(10,447)	(11,338)
Net margins									9,434	10,198	14,147
Capital expenditures									15,673	11,678	1,428
Identifiable assets	59,095				52,265				59,095	52,265	43,878
Brownsville terminals \| External customers
Segments of business
Revenue									8,934	13,452	20,028
Brownsville terminals \| Affiliates \| Frontera
Segments of business
Revenue									8,312	7,193	5,457
River terminals
Segments of business
Revenue									10,654	10,947	12,578
Direct operating costs and expenses									(6,832)	(6,624)	(7,957)
Net margins									3,822	4,323	4,621
Capital expenditures									1,596	2,075	2,788
Identifiable assets	45,667				49,761				45,667	49,761	53,005
River terminals \| External customers
Segments of business
Revenue									10,654	10,947	12,578
Southeast terminals
Segments of business
Revenue									83,712	76,004	58,950
Direct operating costs and expenses									(26,836)	(24,302)	(22,948)
Net margins									56,876	51,702	36,002
Capital expenditures									35,070	37,957	42,102
Identifiable assets	244,149				215,950				244,149	215,950	195,632
Southeast terminals \| External customers
Segments of business
Revenue									83,712	76,004	56,113
Southeast terminals \| Affiliates \| NGL Energy Partners LP
Segments of business
Revenue											2,837
West Coast terminals
Segments of business
Revenue									39,960	1,738
Direct operating costs and expenses									(14,678)	(639)
Net margins									25,282	1,099
Capital expenditures									7,858	48
Identifiable assets	$ 276,456				$ 276,317				276,456	276,317
West Coast terminals \| External customers
Segments of business
Revenue									39,960	1,738
Terminaling services fees
Segments of business
Revenue									216,231
Terminaling services fees \| Gulf Coast Terminals
Segments of business
Revenue									64,338	61,889	54,619
Terminaling services fees \| Midwest Terminals and Pipeline System
Segments of business
Revenue									10,127	9,265	9,469
Terminaling services fees \| Brownsville terminals
Segments of business
Revenue									8,339	9,186	11,202
Terminaling services fees \| River terminals
Segments of business
Revenue									10,654	10,883	10,868
Terminaling services fees \| Southeast terminals
Segments of business
Revenue									82,821	75,122	58,410
Terminaling services fees \| West Coast terminals
Segments of business
Revenue									39,952	1,738
Total firm commitments revenue
Segments of business
Revenue									171,774
Total ancillary revenue
Segments of business
Revenue									44,457
Pipeline transportation fees (ASC 840 revenue) \| Midwest Terminals and Pipeline System
Segments of business
Revenue									1,772	1,732	1,732
Pipeline transportation fees (ASC 840 revenue) \| Brownsville terminals
Segments of business
Revenue									1,523	3,987	5,057
Management fees and reimbursed costs
Segments of business
Revenue									8,567
Management fees and reimbursed costs \| Gulf Coast Terminals
Segments of business
Revenue									284	1,052	1,159
Management fees and reimbursed costs \| Brownsville terminals
Segments of business
Revenue									7,384	7,472	7,326
Management fees and reimbursed costs \| River terminals
Segments of business
Revenue										64	10
Management fees and reimbursed costs \| Southeast terminals
Segments of business
Revenue									891	$ 882	540
Management fees and reimbursed costs \| West Coast terminals
Segments of business
Revenue									$ 8
Other \| Gulf Coast Terminals
Segments of business
Revenue											932
Other \| Brownsville terminals
Segments of business
Revenue											1,900
Other \| River terminals
Segments of business
Revenue											$ 1,700

FINANCIAL RESULTS BY QUARTER (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Financial Results by Quarter
Revenue	$ 59,155	$ 57,150	$ 55,344	$ 56,444	$ 47,609	$ 45,449	$ 45,364	$ 44,850	$ 228,093	$ 183,272	$ 164,924
Direct operating costs and expenses	(22,698)	(19,910)	(19,275)	(20,145)	(17,486)	(17,719)	(15,984)	(16,511)	(82,028)	(67,700)	(68,415)
General and administrative expenses	(7,058)	(4,957)	(4,619)	(4,981)	(6,135)	(5,247)	(4,080)	(3,971)	(21,615)	(19,433)	(14,100)
Insurance expenses	(1,232)	(1,227)	(1,271)	(1,246)	(1,057)	(999)	(1,002)	(1,006)	(4,976)	(4,064)	(4,081)
Equity-based compensation expense	(537)	(483)	(441)	(2,017)	(286)	(544)	(352)	(1,817)	(3,478)	(2,999)	(3,263)
Depreciation and amortization	(12,257)	(12,310)	(13,160)	(11,808)	(9,581)	(8,882)	(8,792)	(8,705)	(49,535)	(35,960)	(32,383)
Loss on disposition of assets	(901)								(901)
Earnings from unconsolidated affiliates	1,657	1,862	2,444	2,889	507	1,884	2,120	2,560	8,852	7,071	10,029
Operating income	16,129	20,125	19,022	19,136	13,571	13,942	17,274	15,400	74,412	60,187	52,711
Interest expense	(8,558)	(8,608)	(8,273)	(6,461)	(3,140)	(2,656)	(2,525)	(2,152)	(31,900)	(10,473)	(7,787)
Amortization of deferred issuance costs	(625)	(622)	(1,289)	(501)	(336)	(320)	(271)	(294)	(3,037)	(1,221)	(818)
Net earnings	$ 6,946	$ 10,895	$ 9,460	$ 12,174	$ 10,095	$ 10,966	$ 14,478	$ 12,954	$ 39,475	$ 48,493	$ 44,106
Net earnings per limited partner unit-basic (in dollars per unit)	$ 0.18	$ 0.42	$ 0.34	$ 0.52					$ 1.46	$ 2.20	$ 2.14
Net earnings per limited partner unit-diluted (in dollars per unit)	$ 0.17	$ 0.42	$ 0.34	$ 0.52					$ 1.45	2.20	$ 2.14
Net earnings per limited partner unit-basic and diluted (in dollars per unit)					$ 0.41	$ 0.47	$ 0.70	$ 0.62		$ 2.20

SUBSEQUENT EVENT (Details)				3 Months Ended												12 Months Ended
SUBSEQUENT EVENT (Details)	Feb. 26, 2019	Feb. 08, 2019 $ / shares	Jan. 14, 2019 $ / shares	Dec. 31, 2018 $ / shares	Sep. 30, 2018 $ / shares	Jun. 30, 2018 $ / shares	Mar. 31, 2018 $ / shares	Dec. 31, 2017 $ / shares	Sep. 30, 2017 $ / shares	Jun. 30, 2017 $ / shares	Mar. 31, 2017 $ / shares	Dec. 31, 2016 $ / shares	Sep. 30, 2016 $ / shares	Jun. 30, 2016 $ / shares	Mar. 31, 2016 $ / shares	Dec. 31, 2018	Feb. 12, 2018
Subsequent Events
Distribution announced per unit (in dollars per unit)				$ 0.805	$ 0.805	$ 0.795	$ 0.785	$ 0.770	$ 0.755	$ 0.740	$ 0.725	$ 0.710	$ 0.700	$ 0.690	$ 0.680
6.125% senior notes due in 2026
Subsequent Events
Interest (as percent)				6.125%												6.125%	6.125%
TransMontaigne Partners LLC
Subsequent Events
Ownership interest in subsidiary (as a percent)																100.00%
Subsequent events
Subsequent Events
Distribution announced per unit (in dollars per unit)			$ 0.805
Distribution paid per unit (in dollars per unit)		$ 0.805
Subsequent events \| TLP Finance Holdings, LLC \| TransMontaigne Partners L.P.
Subsequent Events
Ownership interest in subsidiary (as a percent)	100.00%
Common units \| Subsequent events \| TLP Finance Holdings, LLC
Subsequent Events
Conversion ratio of Incentive Distribution Rights converted into Partnership common units	100

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Pronouncements (Details) - Accounting Standards Update 2016-02 - Adjustment $ in Millions	Jan. 01, 2019 USD ($)
Operating lease right-of-use assets	$ 35
Operating lease liability	$ 35

REVENUE FROM CONTRACTS WITH CUSTOMERS - Contract Revenue (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total future estimated ASC 606 revenue	$ 22,994
Estimated revenue in accordance with ASC 840, 2019	141,700
Estimated revenue in accordance with ASC 840, 2020	112,400
Estimated revenue in accordance with ASC 840, 2021	83,500
Estimated revenue in accordance with ASC 840, 2022	53,600
Estimated revenue in accordance with ASC 840, 2023	39,800
Estimated revenue in accordance with ASC 840, thereafter	487,000
Gulf Coast Terminals
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total future estimated ASC 606 revenue	7,364
Midwest Terminals and Pipeline System
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total future estimated ASC 606 revenue	192
River terminals
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total future estimated ASC 606 revenue	2,658
West Coast terminals
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total future estimated ASC 606 revenue	12,780
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total future estimated ASC 606 revenue	$ 10,138
Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01 \| Gulf Coast Terminals
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total future estimated ASC 606 revenue	$ 4,006
Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01 \| Midwest Terminals and Pipeline System
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total future estimated ASC 606 revenue	$ 173
Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01 \| River terminals
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total future estimated ASC 606 revenue	$ 1,100
Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01 \| West Coast terminals
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total future estimated ASC 606 revenue	$ 4,859
Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total future estimated ASC 606 revenue	$ 6,050
Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01 \| Gulf Coast Terminals
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total future estimated ASC 606 revenue	$ 1,402
Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01 \| Midwest Terminals and Pipeline System
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total future estimated ASC 606 revenue	$ 19
Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01 \| River terminals
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total future estimated ASC 606 revenue	$ 1,039
Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01 \| West Coast terminals
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total future estimated ASC 606 revenue	$ 3,590
Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total future estimated ASC 606 revenue	$ 5,128
Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01 \| Gulf Coast Terminals
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total future estimated ASC 606 revenue	$ 1,145
Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01 \| River terminals
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total future estimated ASC 606 revenue	$ 519
Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01 \| West Coast terminals
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total future estimated ASC 606 revenue	$ 3,464
Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total future estimated ASC 606 revenue	$ 1,678
Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01 \| Gulf Coast Terminals
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total future estimated ASC 606 revenue	$ 811
Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01 \| West Coast terminals
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total future estimated ASC 606 revenue	$ 867
Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months