Holly Energy Partners (HEP) 10-Q5 May 232023 Q1 Quarterly reportFinancial data

Company Profile

Cover Page

Cover Page - shares	3 Months Ended
Cover Page - shares	Mar. 31, 2023	May 01, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
Document Transition Report	false
Entity File Number	1-32225
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	20-0833098
Entity Address, Address Line One	2828 N. Harwood,
Entity Address, Address Line Two	Suite 1300
Entity Address, City or Town	Dallas
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75201
City Area Code	214
Local Phone Number	871-3555
Title of 12(b) Security	Common Limited Partner Units
Trading Symbol	HEP
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		126,440,201
Entity Registrant Name	HOLLY ENERGY PARTNERS LP
Entity Central Index Key	0001283140
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Amendment Flag	false

CONSOLIDATED BALANCE SHEEETS

CONSOLIDATED BALANCE SHEEETS - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents (Cushing Connect VIEs: $990 and $2,147, respectively)	$ 7,105	$ 10,917
Accounts receivable:
Trade	15,435	16,344
Affiliates	71,295	63,459
Total accounts receivable	86,730	79,803
Prepaid and other current assets	11,934	12,397
Total current assets	105,769	103,117
Properties and equipment, net	1,385,960	1,388,888
Operating lease right-of-use assets, net	2,078	2,317
Net investment in leases (Cushing Connect VIEs: $101,954 and $101,871, respectively)	524,564	539,705
Intangible assets, net	56,211	59,300
Goodwill	342,762	342,762
Equity method investments (Cushing Connect VIEs: $34,135 and $34,746 , respectively)	274,142	270,604
Deferred turnaround costs	23,363	24,154
Other assets	18,251	16,655
Total assets	2,733,100	2,747,502
Accounts payable:
Trade (Cushing Connect VIEs: $323 and $431, respectively)	18,156	26,753
Affiliates	9,948	15,756
Total accounts payable	28,104	42,509
Accrued interest	17,567	17,992
Deferred revenue	15,316	12,087
Accrued property taxes	7,101	5,449
Current operating lease liabilities	886	968
Current finance lease liabilities	4,608	4,389
Other current liabilities	3,048	2,430
Total current liabilities	76,630	85,824
Long-term debt	1,540,385	1,556,334
Noncurrent operating lease liabilities	1,563	1,720
Noncurrent finance lease liabilities	61,645	62,513
Other long-term liabilities	29,733	29,111
Deferred revenue	21,963	24,613
Class B unit	61,531	60,507
Partners’ equity:
Common unitholders (126,440,201 units issued and outstanding at both March 31, 2023 and December 31, 2022)	870,694	857,126
Noncontrolling interests	68,956	69,754
Total equity	939,650	926,880
Total liabilities and equity	$ 2,733,100	$ 2,747,502

CONSOLIDATED BALANCE SHEEETS (P

CONSOLIDATED BALANCE SHEEETS (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	$ 7,105	$ 10,917
Net investment in leases	524,564	539,705
Equity method investments	274,142	270,604
Trade payable	$ 18,156	$ 26,753
Common unit issued (in shares)	126,440,201	126,440,201
Common units outstanding (in shares)	126,440,201	126,440,201
VIEs
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	$ 990	$ 2,147
Net investment in leases	101,954	101,871
Equity method investments	34,135	34,746
Trade payable	$ 323	$ 431

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenues:
Revenues:	$ 143,294	$ 120,198
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)	52,142	42,625
Depreciation and amortization	24,663	22,187
General and administrative	4,635	4,312
Total operating costs and expenses	81,440	69,124
Operating income	61,854	51,074
Other income (expense):
Equity in earnings of equity method investments	3,882	3,626
Interest expense	(25,978)	(13,639)
Interest income	20,400	12,647
Gain on sale of assets and other	173	101
Total other income (expense)	(1,523)	2,735
Income before income taxes	60,331	53,809
State income tax expense	(34)	(31)
Net income	60,297	53,778
Allocation of net income attributable to noncontrolling interests	(2,775)	(4,219)
Net income attributable to the partners	$ 57,522	$ 49,559
Limited partners’ per unit interest in earnings— basic (in USD per share)	$ 0.45	$ 0.45
Limited partners’ per unit interest in earnings— diluted (in USD per share)	$ 0.45	$ 0.45
Weighted average limited partners’ units outstanding, basic (in shares)	126,440	109,640
Weighted average limited partners’ units outstanding, diluted (in shares)	126,440	109,640
Affiliates
Revenues:
Revenues:	$ 116,878	$ 92,254
Third parties
Revenues:
Revenues:	$ 26,416	$ 27,944

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities
Net income	$ 60,297	$ 53,778
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	24,663	22,187
Gain on sale of assets	(79)	(25)
Amortization of deferred charges	1,071	342
Equity-based compensation expense	354	620
Equity in earnings of equity method investments, net of distributions	(1,799)	(520)
(Increase) decrease in operating assets:
Accounts receivable—trade	909	(1,132)
Accounts receivable—affiliates	(7,836)	11,190
Prepaid and other current assets	518	222
Increase (decrease) in operating liabilities:
Accounts payable—trade	(5,322)	5,525
Accounts payable—affiliates	(5,809)	(994)
Accrued interest	(424)	(5,522)
Deferred revenue	579	118
Accrued property taxes	1,652	1,675
Other current liabilities	619	2,337
Turnaround expenditures	(359)	(17,523)
Other, net	780	(464)
Net cash provided by operating activities	69,814	71,814
Cash flows from investing activities
Additions to properties and equipment	(7,614)	(14,147)
Acquisition of Sinclair Transportation	0	(321,366)
Investment in Osage Pipe Line Company, LLC	(2,500)	0
Proceeds from sale of assets	92	33
Distributions in excess of equity in earnings of equity investments	760	1,704
Net cash used for investing activities	(9,262)	(333,776)
Cash flows from financing activities
Borrowings under credit agreement	42,000	360,000
Repayments of credit agreement borrowings	(58,500)	(58,500)
Distributions to HEP unitholders	(44,308)	(36,997)
Distributions to noncontrolling interests	(2,549)	(877)
Payments on finance leases	(1,012)	(881)
Units withheld for tax withholding obligations	0	(57)
Other	5	(91)
Net cash provided (used) by financing activities	(64,364)	262,597
Cash and cash equivalents
Increase (decrease) for the period	(3,812)	635
Beginning of period	10,917	14,381
End of period	7,105	15,016
Supplemental disclosure of cash flow information
Cash paid during the period for interest	$ 25,506	$ 18,548

CONSOLIDATED STATEMENTS OF EQUI

CONSOLIDATED STATEMENTS OF EQUITY - USD ($) $ in Thousands	Total	UNEV	Common Units	Common Units UNEV	Noncontrolling Interests	Noncontrolling Interests UNEV
Balance, beginning of period at Dec. 31, 2021	$ 590,549		$ 443,017		$ 147,532
Increase (Decrease) in Partners' Equity [Roll Forward]
Issuance of common units	349,020		349,020
Distributions to HEP unitholders	(36,997)		(36,997)
Distributions to noncontrolling interests	(877)				(877)
Acquisition of remaining UNEV interests	(956)	$ (61,650)	(956)	$ 16,537		$ (78,187)
Amortization of restricted and performance units	620		620
Class B unit accretion	(956)	$ (61,650)	(956)	$ 16,537		$ (78,187)
Other	(147)		(147)
Net income	53,778		50,515		3,263
Balance, end of period at Mar. 31, 2022	893,340		821,609		71,731
Balance, beginning of period at Dec. 31, 2022	926,880		857,126		69,754
Increase (Decrease) in Partners' Equity [Roll Forward]
Distributions to HEP unitholders	(44,308)		(44,308)
Distributions to noncontrolling interests	(2,549)				(2,549)
Acquisition of remaining UNEV interests	(1,024)		(1,024)
Amortization of restricted and performance units	354		354
Class B unit accretion	(1,024)		(1,024)
Net income	60,297		58,546		1,751
Balance, end of period at Mar. 31, 2023	$ 939,650		$ 870,694		$ 68,956

Description of Business and Pre

Description of Business and Presentation of Financial Statements	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Description of Business and Presentation of Financial Statements	Description of Business and Presentation of Financial Statements Holly Energy Partners, L.P. (“HEP”), together with its consolidated subsidiaries, is a publicly held master limited partnership. We commenced operations on July 13, 2004, upon the completion of our initial public offering. On March 14, 2022 (the “Closing Date”), HollyFrontier Corporation (“HFC”) and HEP announced the establishment of HF Sinclair Corporation, a Delaware corporation (“HF Sinclair”), as the new parent holding company of HFC and HEP and their subsidiaries, and the completion of their respective acquisitions of Sinclair Oil Corporation (now known as Sinclair Oil LLC (“Sinclair Oil”)) and Sinclair Transportation Company LLC (“Sinclair Transportation”) from REH Company (formerly known as The Sinclair Companies, and referred to herein as “REH Company”). On the Closing Date, pursuant to that certain Business Combination Agreement, dated as of August 2, 2021 (as amended on March 14, 2022, the “Business Combination Agreement”), by and among HFC, HF Sinclair, Hippo Merger Sub, Inc., a wholly owned subsidiary of HF Sinclair (“Parent Merger Sub”), REH Company, and Hippo Holding LLC (now known as Sinclair Holding LLC), a wholly owned subsidiary of REH Company (the “Target Company”), HF Sinclair completed its acquisition of the Target Company by effecting (a) a holding company merger in accordance with Section 251(g) of the Delaware General Corporation Law whereby HFC merged with and into Parent Merger Sub, with HFC surviving such merger as a direct wholly owned subsidiary of HF Sinclair (the “HFC Merger”), and (b) immediately following the HFC Merger, a contribution whereby REH Company contributed all of the equity interests of the Target Company to HF Sinclair in exchange for shares of HF Sinclair, resulting in the Target Company becoming a direct wholly owned subsidiary of HF Sinclair (together with the HFC Merger, the “HFC Transactions”). As of March 31, 2023, HF Sinclair and its subsidiaries owned a 47% limited partner interest and the non-economic general partner interest in HEP. In connection with the closing of the HFC Transactions, HF Sinclair issued 60,230,036 shares of HF Sinclair common stock to REH Company, representing 27% of the pro forma equity of HF Sinclair with a value of approximately $2,149 million based on HFC’s fully diluted shares of common stock outstanding and closing stock price on March 11, 2022. References herein to HF Sinclair with respect to time periods prior to March 14, 2022 refer to HFC and its consolidated subsidiaries and do not include the Target Company, Sinclair Transportation or their respective consolidated subsidiaries. References herein to HF Sinclair with respect to time periods from and after March 14, 2022 refer to HF Sinclair and its consolidated subsidiaries, which includes the combined business operations of HFC, the Target Company, Sinclair Transportation and their respective consolidated subsidiaries. Additionally, on the Closing Date, pursuant to that certain Contribution Agreement, dated August 2, 2021 (as amended on March 14, 2022, the “Contribution Agreement”) by and among REH Company, Sinclair Transportation and HEP, HEP acquired all of the outstanding equity interests of Sinclair Transportation from REH Company in exchange for 21 million newly issued common limited partner units of HEP (the “HEP Units”), representing 16.6% of the pro forma outstanding HEP Units with a value of approximately $349 million based on HEP’s fully diluted common limited partner units outstanding and closing unit price on March 11, 2022, and cash consideration equal to $329.0 million, inclusive of final working capital adjustments pursuant to the Contribution Agreement for an aggregate transaction value of $678.0 million (the “HEP Transaction” and together with the HFC Transactions, the “Sinclair Transactions”). Of the 21 million HEP Units, 5.29 million units were originally held in escrow to secure REH Company’s renewable identification numbers (“RINs”) credit obligations to HF Sinclair under Section 6.22 of the Business Combination Agreement. The HEP units held in escrow were released to REH Company in April 2023 upon their satisfaction of the RINs credit obligations relating thereto. The cash consideration was funded through a draw under HEP’s senior secured revolving credit facility. The HEP Transaction was conditioned on the closing of the HFC Transactions, which occurred immediately following the HEP Transaction. Sinclair Transportation, which together with its subsidiaries, owns integrated crude and refined products pipelines and terminal assets, including approximately 1,200 miles of integrated crude and refined product pipeline supporting the Target Company refineries and other third party refineries, eight product terminals and two crude terminals with approximately 4.5 million barrels of operated storage. In addition, HEP acquired Sinclair Transportation’s interests in three pipeline joint ventures for crude gathering and product offtake. References herein to HEP with respect to time periods prior to March 14, 2022, include HEP and its consolidated subsidiaries and do not include Sinclair Transportation and its consolidated subsidiaries (collectively, the “Acquired Sinclair Businesses”). References herein to HEP with respect to time periods from and after March 14, 2022 include the operations of the Acquired Sinclair Businesses. Through our subsidiaries and joint ventures, we own and/or operate petroleum product and crude oil pipelines, terminal, tankage and loading rack facilities and refinery processing units that support refining and marketing operations of HF Sinclair and other refineries in the Mid-Continent, Southwest and Northwest regions of the United States. Additionally, we own (a) a 50% interest in Osage Pipe Line Company, LLC (“Osage”), (b) a 50% interest in Cheyenne Pipeline LLC, (c) a 50% interest in Cushing Connect Pipeline & Terminal LLC, (d) a 25.06% interest in Saddle Butte Pipeline III, LLC and (e) a 49.995% interest in Pioneer Investments Corp. Following the HEP Transaction, we now own the remaining 25% interest in UNEV Pipeline, LLC (“UNEV”) and as a result, UNEV is our wholly owned subsidiary. We operate in two reportable segments, a Pipelines and Terminals segment and a Refinery Processing Unit segment. Disclosures around these segments are discussed in Note 16. We generate revenues by charging tariffs for transporting petroleum products and crude oil through our pipelines, by charging fees for terminalling and storing refined products and other hydrocarbons, providing other services at our storage tanks and terminals and by charging a tolling fee per barrel or thousand standard cubic feet of feedstock throughput in our refinery processing units. We do not take ownership of products that we transport, terminal, store or process, and therefore, we are not exposed directly to changes in commodity prices. The consolidated financial statements included herein have been prepared without audit, pursuant to the rules and regulations of the SEC. The interim financial statements reflect all adjustments, which, in the opinion of management, are necessary for a fair presentation of our results for the interim periods. Such adjustments are considered to be of a normal recurring nature. Although certain notes and other information required by U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted, we believe that the disclosures in these consolidated financial statements are adequate to make the information presented not misleading. These consolidated financial statements should be read in conjunction with our Annual Report on Form 10-K for the year ended December 31, 2022. Results of operations for interim periods are not necessarily indicative of the results of operations that will be realized for the year ending December 31, 2023. Principles of Consolidation and Common Control Transactions The consolidated financial statements include our accounts and those of subsidiaries and joint ventures that we control. All significant intercompany transactions and balances have been eliminated. Most of our acquisitions from HFC occurred while we were a consolidated variable interest entity (“VIE”) of HFC. Therefore, as an entity under common control with HFC, we recorded these acquisitions on our balance sheets at HFC's historical basis instead of our purchase price or fair value. Goodwill and Long-lived Assets Goodwill represents the excess of our cost of an acquired business over the fair value of the assets acquired, less liabilities assumed. Goodwill is not subject to amortization and is tested annually or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. Our goodwill impairment testing first entails either a quantitative assessment or an optional qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If we determine that based on the qualitative factors that it is more likely than not that the carrying amount of the reporting unit is greater than its fair value, a quantitative test is performed in which we estimate the fair value of the related reporting unit. If the carrying amount of a reporting unit exceeds its fair value, the goodwill of that reporting unit is impaired, and we measure goodwill impairment as the excess of the carrying amount of the reporting unit over the related fair value. We evaluate long-lived assets, including finite-lived intangible assets, for potential impairment by identifying whether indicators of impairment exist and, if so, assessing whether the long-lived assets are recoverable from estimated future undiscounted cash flows. The actual amount of impairment loss, if any, to be recorded is equal to the amount by which a long-lived asset’s carrying value exceeds its fair value. Revenue Recognition Revenues are generally recognized as products are shipped through our pipelines and terminals, feedstocks are processed through our refinery processing units or other services are rendered. The majority of our contracts with customers meet the definition of a lease since (1) performance of the contracts is dependent on specified property, plant, or equipment and (2) it is remote that one or more parties other than the customer will take more than a minor amount of the output associated with the specified property, plant, or equipment. The lease standard (see below) allows the election of a practical expedient whereby a lessor does not have to separate non-lease (service) components from lease components for operating leases under certain conditions. We have made this election for contracts with operating leases. Under this practical expedient, we treat the combined components as a single performance obligation in accordance with Accounting Standards Codification (“ASC”) 606, which largely codified ASU 2014-09, if the non-lease (service) component is the dominant component. If the lease component is the dominant component, we treat the combined components as a lease in accordance with ASC 842, which largely codified ASU 2016-02. The practical expedient does not apply for sales-type leases. Therefore, we bifurcate the consideration received for those contracts between lease and service components. The service component is accounted for within the scope of ASC 606. Several of our contracts include incentive or reduced tariffs once a certain quarterly volume is met. Revenue from the variable element of these transactions is recognized based on the actual volumes shipped as it relates specifically to rendering the services during the applicable quarter. The majority of our long-term transportation contracts specify minimum volume requirements, whereby, we bill a customer for a minimum level of shipments in the event a customer ships below their contractual requirements. If there are no future performance obligations, we will recognize these deficiency payments in revenue. In certain of these throughput agreements, a customer may later utilize such shortfall billings as credit towards future volume shipments in excess of its minimum levels within its respective contractual shortfall make-up period. Such amounts represent an obligation to perform future services, which may be initially deferred and later recognized as revenue based on estimated future shipping levels, including the likelihood of a customer’s ability to utilize such amounts prior to the end of the contractual shortfall make-up period. We recognize these deficiency payments in revenue when we do not expect we will be required to satisfy these performance obligations in the future based on the pattern of rights projected to be exercised by the customer. During the three months ended March 31, 2023 and 2022, we recognized $4.8 million and $5.2 million, respectively, of these deficiency payments in revenue, of which $0.9 million of the deficiency payments recognized during the three months ended March 31, 2022, related to deficiency payments billed in prior periods. We have other cost reimbursement provisions in our throughput / storage agreements providing that customers (including HF Sinclair) reimburse us for certain costs. Such reimbursements are recorded as revenue or deferred revenue depending on the nature of the cost. Deferred revenue is recognized over the remaining contractual term of the related throughput agreement. Leases We adopted ASC 842 effective January 1, 2019, and elected to adopt using the modified retrospective transition method and practical expedients, both of which are provided as options by the standard and further defined below. Lessee Accounting At inception, we determine if an arrangement is or contains a lease. Right-of-use assets represent our right to use an underlying asset for the lease term, and lease liabilities represent our payment obligation under the leasing arrangement. Right-of-use assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. We use our estimated incremental borrowing rate (“IBR”) to determine the present value of lease payments as most of our leases do not contain an implicit rate. Our IBR represents the interest rate which we would pay to borrow, on a collateralized basis, an amount equal to the lease payments over a similar term in a similar economic environment. We use the implicit rate when readily determinable. Operating leases are recorded in operating lease right-of-use assets and current and noncurrent operating lease liabilities on our consolidated balance sheet. Finance leases are included in properties and equipment, current finance lease liabilities and noncurrent finance lease liabilities on our consolidated balance sheet. When renewal options are defined in a lease, our lease term includes an option to extend the lease when it is reasonably certain we will exercise that option. Leases with a term of 12 months or less are not recorded on our balance sheet, and lease expense is accounted for on a straight-line basis. In addition, as a lessee, we separate non-lease components that are identifiable and exclude them from the determination of net present value of lease payment obligations. Lessor Accounting Customer contracts that contain leases are generally classified as either operating leases, direct finance leases or sales-type leases. We consider inputs such as the lease term, fair value of the underlying asset and residual value of the underlying assets when assessing the classification. Deferred Turnaround Costs Our refinery processing units require regular major maintenance and repairs which are commonly referred to as “turnarounds.” The required frequency of the maintenance varies by unit, but generally is every four Turnaround costs are deferred and amortized over the period until the next scheduled turnaround.

Sinclair Acquisition

Sinclair Acquisition	3 Months Ended
Sinclair Acquisition	Mar. 31, 2023
Business Combination and Asset Acquisition [Abstract]
Sinclair Acquisition	Sinclair Acquisition HEP Transaction On March 14, 2022, pursuant to the Contribution Agreement, HEP acquired all of the outstanding equity interests of Sinclair Transportation in exchange for 21 million newly issued HEP Units, representing 16.6% of the pro forma outstanding HEP Units with a value of approximately $349 million based on HEP’s fully diluted common limited partner units outstanding and closing unit price on March 11, 2022, and cash consideration equal to $329.0 million, inclusive of final working capital adjustments pursuant to the Contribution Agreement for an aggregate transaction value of $678.0 million. On the same date and immediately following the consummation of the HEP Transaction, pursuant to the Business Combination Agreement, REH Company contributed all of the equity interests of the Target Company to HF Sinclair in exchange for 60,230,036 shares of common stock in HF Sinclair, representing 27% of the pro forma equity of HF Sinclair with a value of approximately $2,149 million based on HF Sinclair’s fully diluted shares of common stock outstanding and closing stock price on March 11, 2022. On August 2, 2021, in connection with the Contribution Agreement, HEP, Holly Logistic Services, L.L.C., the ultimate general partner of HEP (“HLS”) and Navajo Pipeline Co., L.P., the sole member of HLS (the “Sole Member”), entered into a unitholders agreement (the “Unitholders Agreement”) by and among HEP, HLS, the Sole Member, REH Company and the stockholders of REH Company (each a “Unitholder” and collectively, the “Unitholders,” and along with REH Company and each of their permitted transferees, the “REH Parties”), which became effective on the Closing Date. Pursuant to the Unitholders Agreement, the REH Parties have the right to nominate, and have nominated, one person to the board of directors of HLS until such time that (x) the REH Parties beneficially own less than 10.5 million HEP Units or (y) the HEP Units beneficially owned by the REH Parties constitute less than 5% of all outstanding HEP Units. The Unitholders Agreement also subjects 15.75 million of the HEP Units issued to the REH Parties (the “Restricted Units”) to a “lock-up” period commencing on the Closing Date, during which the REH Parties are prohibited from selling the Restricted Units, except for certain permitted transfers. One-third of such Restricted Units were released from such restrictions on the date that was six months after the closing, one-third of the Restricted Units were released from such restrictions on the first anniversary of the Closing Date, and the remainder will be released from such restrictions on the date that is 15 months from the Closing Date. Under the terms of the Contribution Agreement, HEP acquired Sinclair Transportation, which together with its subsidiaries, owned REH Company’s integrated crude and refined products pipelines and terminal assets, including approximately 1,200 miles of integrated crude and refined product pipelines supporting the REH Company refineries and other third-party refineries, eight product terminals and two crude terminals with approximately 4.5 million barrels of operated storage. In addition, HEP acquired Sinclair Transportation’s interests in three pipeline joint ventures for crude gathering and product offtake including: Saddle Butte Pipeline III, LLC (25.06% non-operated interest); Pioneer Investments Corp. (49.995% non-operated interest); and UNEV (the 25% non-operated interest not already owned by HEP, resulting in UNEV becoming a wholly owned subsidiary of HEP). The HEP Transaction was accounted for as a business combination using the acquisition method of accounting, with the assets acquired and liabilities assumed at their respective acquisition date fair values at the Closing Date, with the ex cess consideration recorded as goodwill. The purchase price allocation resulted in the recognition of $119.1 million in goodwill. The following tables present the purchase consideration and final purchase price allocation to the assets acquired and liabilities assumed on March 14, 2022: Purchase Consideration (in thousands except for per share amounts) HEP common units issued 21,000 Closing price per unit of HEP common units (1) $ 16.62 Purchase consideration paid in HEP common units 349,020 Cash consideration paid by HEP 325,000 Working capital adjustment payment by HEP (2) 3,955 Total cash consideration 328,955 Total purchase consideration $ 677,975 (1) Based on the HEP closing unit price on March 11, 2022. (2) Net of cash acquired (In thousands) Assets Acquired Accounts receivable $ 3,005 Prepaid and other current assets 59 Properties and equipment 340,682 Operating lease right-of-use assets 105 Other assets 3,500 Goodwill 119,112 Equity method investments 229,891 Total assets acquired $ 696,354 Liabilities Assumed Accounts payable 1,528 Accrued property taxes 973 Other current liabilities 789 Operating lease liabilities 33 Noncurrent operating lease liabilities 72 Other long-term liabilities 14,984 Total liabilities assumed $ 18,379 Net assets acquired $ 677,975 The fair value of properties, plants and equipment was based on the combination of the cost and market approaches. Key assumptions in the cost approach include determining the replacement cost by evaluating recently published data and adjusting replacement cost for physical deterioration, functional and economic obsolescence. We used the market approach to measure the value of certain assets through an analysis of recent sales or offerings of comparable properties. The fair value of the equity method investments were based on a combination of valuation methods including discounted cash flows and the guideline public company method. The fair values discussed above were based on significant inputs that are not observable in the market and, therefore, represent Level 3 measurements. See Note 6. The fair values of all other current receivable and payables were equivalent to their carrying values due to their short-term nature. For the three months ended March 31, 2023, we incur red $0.5 million in in cremental direct acquisition and integration costs that principally relate to legal, advisory and other professional fees and are presented as general and administrative expenses in our statements of operations. The following unaudited pro forma combined condensed financial data for the three months ended March 31, 2022 was derived from our historical financial statements giving effect to the HEP Transaction as if it had occurred on January 1, 2021. The below information reflects pro forma adjustments based on available information and certain assumptions that we believe are reasonable, including the depreciation of Sinclair Transportation’s fair-valued properties, plants and equipment. Additionally, pro forma earnings include certain non-recurring charges, the substantial majority of which consist of transaction costs related to financial advisors, legal advisors, financial advisory and professional accounting services. The pro forma results of operations do not include any contract adjustments to tariffs made after closing, cost savings or other synergies that may result from the HEP Transaction. The pro forma combined condensed financial data has been included for comparative purposes only and is not necessarily indicative of the results that might have occurred had the HEP Transaction taken place on January 1, 2021 and is not intended to be a projection of future results. Three Months Ended March 31, 2022 (In thousands) Sales and other revenues $ 134,960 Net income attributable to the partners $ 50,782 Contemporaneous with the closing of the Sinclair Transactions, HEP and HFC amended certain intercompany agreements, including the master throughput agreement, to include within the scope of such agreements certain of the assets acquired by HEP pursuant to the Contribution Agreement.

Cushing Connect Joint Venture

Cushing Connect Joint Venture	3 Months Ended
Cushing Connect Joint Venture	Mar. 31, 2023
Equity Method Investments and Joint Ventures [Abstract]
Cushing Connect Joint Venture	Cushing Connect Joint Venture On October 2, 2019, HEP Cushing LLC (“HEP Cushing”), a wholly owned subsidiary of HEP, and Plains Marketing, L.P. (“PMLP”), a wholly owned subsidiary of Plains All American Pipeline, L.P. (“Plains”), formed a 50/50 joint venture, Cushing Connect Pipeline & Terminal LLC (the “Cushing Connect Joint Venture”), for (i) the development and construction of a new 160,000 barrel per day common carrier crude oil pipeline (the “Cushing Connect Pipeline”) that connected the Cushing, Oklahoma crude oil hub to the Tulsa, Oklahoma refining complex owned by a subsidiary of HF Sinclair and (ii) the ownership and operation of 1.5 million barrels of crude oil storage in Cushing, Oklahoma (the “Cushing Connect JV Terminal”). The Cushing Connect JV Terminal went in service during the second quarter of 2020, and the Cushing Connect Pipeline was placed into service during the third quarter of 2021. L ong-term commercial agreements have been entered into to support the Cushing Connect Joint Venture assets. The Cushing Connect Joint Venture has contracted with an affiliate of HEP to manage the operation of the Cushing Connect Pipeline and with an affiliate of Plains to manage the operation of the Cushing Connect JV Terminal. The Cushing Connect Joint Venture legal entities are variable interest entities (“VIEs”) as defined under GAAP. A legal entity is a VIE if it has any one of the following characteristics: (i) the entity does not have sufficient equity at risk for the entity to finance its activities without additional subordinated financial support; (ii) the at risk equity holders, as a group, lack the characteristics of a controlling financial interest; or (iii) the entity is structured with non-substantive voting rights. The Cushing Connect Joint Venture legal entities do not have sufficient equity at risk to finance their activities without additional financial support. Since HEP constructed and is operating the Cushing Connect Pipeline, HEP has more ability to direct the activities that most significantly impact the financial performance of the Cushing Connect Joint Venture and Cushing Connect Pipeline legal entities. Therefore, HEP consolidates those legal entities. We do not have the ability to direct the activities that most significantly impact the Cushing Connect JV Terminal legal entity, and therefore, we account for our interest in the Cushing Connect JV Terminal legal entity using the equity method of accounting. HEP’s maximum exposure to loss as a result of its involvement with the Cushing Connect JV Terminal legal entity is not expected to be material due to the long-term terminalling agreements in place to support its operations. With the exception of the assets of HEP Cushing, creditors of the Cushing Connect Joint Venture legal entities have no recourse to our assets. Any recourse to HEP Cushing would be limited to the extent of HEP Cushing's assets, which other than its investment in Cushing Connect Joint Venture, are not significant. Furthermore, our creditors have no recourse to the assets of the Cushing Connect Joint Venture legal entities.

Revenues

Revenues	3 Months Ended
Revenues	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
Revenues	Revenues Revenues are generally recognized as products are shipped through our pipelines and terminals, feedstocks are processed through our refinery processing units or other services are rendered. See Note 1 for further discussion of revenue recognition. Disaggregated revenues were as follows: Three Months Ended 2023 2022 (In thousands) Pipelines $ 70,582 $ 64,780 Terminals, tanks and loading racks 46,187 37,015 Refinery processing units 26,525 18,403 $ 143,294 $ 120,198 R evenues on our consolidated statem ents of income were composed of the following lease and service revenues: Three Months Ended 2023 2022 (In thousands) Lease revenues $ 87,377 $ 72,914 Service revenues 55,917 47,284 $ 143,294 $ 120,198 A contract liability exists when an entity is obligated to perform future services for a customer for which the entity has received consideration. Since HEP may be required to perform future services for these deficiency payments received, the deferred revenues on our balance sheets were considered contract liabilities. A contract asset exists when an entity has a right to consideration in exchange for goods or services transferred to a customer. Our consolidated balance sheets included the contract assets and liabilities in the table below: March 31, December 31, (In thousands) Contract assets $ 8,669 $ 6,672 Contract liabilities $ (3,274) $ — The contract assets and liabilities include both lease and service components. During the three months ended March 31, 2022 we recognized $0.9 million of revenue that was previously included in contract liability as of December 31, 2021. During the three months ended March 31, 2023 and 2022, we also recognized $2.1 million and $45 thousand, respectively, of revenue included in contract assets. As of March 31, 2023, we expect to recognize $2.4 billion in revenue related to our unfulfilled performance obligations under the terms of our long-term throughput agreements and leases expiring in 2024 through 2037. These agreements generally provide for changes in the minimum revenue guarantees annually for increases or decreases in the Producer Price Index (“PPI”) or Federal Energy Regulatory Commission (“FERC”) index, with certain contracts having provisions that limit the level of the rate increases or decreases. We expect to recognize revenue for these unfulfilled performance obligations as shown in the table below (amounts shown in table include both service and lease revenues): Years Ending December 31, (In millions) Remainder of 2023 $ 295 2024 367 2025 284 2026 268 2027 236 2028 235 Thereafter 690 Total $ 2,375 Payment terms under our contracts with customers are consistent with industry norms and are typically payable within 10 to 30 days of the date of invoice.

Leases

Leases	3 Months Ended
Leases	Mar. 31, 2023
Leases [Abstract]
Leases	Leases See Note 1 for further discussion of lease accounting. Lessee Accounting As a lessee, we lease land, buildings, pipelines, transportation and other equipment to support our operations. These leases can be categorized into operating and finance leases. Our leases have remaining terms of less than 1 year to 22 years, some of which include options to extend the leases for up to 10 years. Finance Lease Obligations We have finance lease obligations related to vehicle leases with initial terms of 33 to 48 months. The total cost of assets under finance leases was $7.8 million and $7.6 million as of March 31, 2023 and December 31, 2022, respectively, with accumulated depreciation of $4.1 million and $4.0 million as of March 31, 2023 and December 31, 2022, respectively. We include depreciation of finance leases in depreciation and amortization in our consolidated statements of income. In addition, we have a finance lease obligation related to a pipeline lease with an initial term of 10 years with one remaining subsequent renewal option for an additional 10 years. Supplemental balance sheet information related to leases was as follows (in thousands, except for lease term and discount rate): March 31, December 31, 2022 Operating leases: Operating lease right-of-use assets, net $ 2,078 $ 2,317 Current operating lease liabilities 886 968 Noncurrent operating lease liabilities 1,563 1,720 Total operating lease liabilities $ 2,449 $ 2,688 Finance leases: Properties and equipment $ 7,823 $ 7,649 Accumulated amortization (4,107) (3,979) Properties and equipment, net $ 3,716 $ 3,670 Current finance lease liabilities $ 4,608 $ 4,389 Noncurrent finance lease liabilities 61,645 62,513 Total finance lease liabilities $ 66,253 $ 66,902 Weighted average remaining lease term (in years): Operating leases 4.6 4.6 Finance leases 13.6 13.9 Weighted average discount rate: Operating leases 4.7% 4.6% Finance leases 5.7% 5.7% Supplemental cash flow and other information related to leases were as follows: Three Months Ended 2023 2022 (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 307 $ 276 Operating cash flows on finance leases $ 1,160 $ 981 Financing cash flows on finance leases $ 1,012 $ 881 Maturities of lease liabilities were as follows: March 31, 2023 Operating Finance (In thousands) 2023 $ 684 $ 6,032 2024 608 7,597 2025 491 7,138 2026 326 7,258 2027 205 6,511 2028 and thereafter 318 61,038 Total lease payments 2,632 95,574 Less: Imputed interest (183) (29,321) Total lease obligations 2,449 66,253 Less: Current lease liabilities (886) (4,608) Noncurrent lease liabilities $ 1,563 $ 61,645 The components of lease expense were as follows: Three Months Ended 2023 2022 (In thousands) Operating lease costs $ 301 $ 262 Finance lease costs Amortization of assets 299 192 Interest on lease liabilities 954 959 Variable lease cost 212 37 Total net lease cost $ 1,766 $ 1,450 Lessor Accounting As discussed in Note 1, the majority of our contracts with customers meet the definition of a lease. Substantially all of the assets supporting contracts meeting the definition of a lease have long useful lives, and we believe these assets will continue to have value when the current agreements expire due to our risk management strategy which includes performing ongoing maintenance during the lease term. HF Sinclair generally has the option to purchase assets located within HF Sinclair refinery boundaries, including refinery tankage, truck racks and refinery processing units, at fair market value when the related agreements expire. During the three months ended March 31, 2023, we amended agreements with HF Sinclair related to certain crude tank assets. The amended agreements were treated as lease modifications of previous agreements that met the criteria of sales-type leases. The modified agreements still met the criteria of sales-type leases; therefore, the residual net investment in lease is carried over to the new sales-type lease, and no gain or loss is recognized. During the three months ended March 31, 2022, we entered into new agreements and modified other agreements with HF Sinclair related to our acquired Sinclair Transportation assets. Certain of these agreements met the criteria of sales-type leases. Under sales-type lease accounting, at the commencement date, the lessor recognizes a net investment in the lease, based on the estimated fair value of the underlying leased assets at contract inception, and derecognizes the underlying assets with the difference recorded as selling profit or loss arising from the lease. Because we recorded these assets at fair values under purchase price accounting, there was no gain or loss on these sales-type leases during the three months ended March 31, 2022. The balance sheet impacts were composed of the following: Three Months Ended March 31, 2022 (In thousands) Net investment in leases $ 235,620 Properties and equipment, net (235,620) Gain on sales-type leases $ — These sales-type lease transactions were non-cash transactions. Lease income recognized was as follows: Three Months Ended 2023 2022 (In thousands) Operating lease revenues $ 82,798 $ 69,975 Direct financing lease interest income 537 520 Sales-type lease interest income 19,864 12,123 Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable 4,579 2,939 For our sales-type leases, we bifurcate customer obligations between lease and service components. We included the lease portion of customer obligations related to minimum volume requirements in guaranteed minimum lease payments. The lease portions of our minimum guaranteed pipeline tariffs for assets subject to sales-type lease accounting are recorded as interest income with the remaining amounts recorded as a reduction in net investment in leases. We recognized the lease portion of any billings for throughput volumes in excess of minimum volume requirements as variable lease payments, and these variable lease payments were recorded in lease revenues. Annual minimum undiscounted lease payments under our leases were as follows as of March 31, 2023: Operating Finance Sales-type Years Ending December 31, (In thousands) Remainder of 2023 $ 222,303 $ 1,676 $ 62,996 2024 270,998 2,226 82,478 2025 195,194 2,244 80,479 2026 181,204 2,262 80,479 2027 148,739 2,280 80,479 2028 and thereafter 522,446 34,940 681,221 Total lease receipt payments $ 1,540,884 $ 45,628 $ 1,068,132 Less: Imputed interest (29,394) (944,047) 16,234 124,085 Unguaranteed residual assets at end of leases — 390,331 Net investment in leases $ 16,234 $ 514,416 Net investments in leases recorded on our balance sheet were composed of the following: March 31, 2023 December 31, 2022 Sales-type Leases Direct Financing Leases Sales-type Leases Direct Financing Leases (In thousands) (In thousands) Lease receivables (1) $ 411,077 $ 16,234 $ 418,989 $ 16,264 Unguaranteed residual assets 103,339 — 110,466 — Net investment in leases $ 514,416 $ 16,234 $ 529,455 $ 16,264 (1) Current portion of lease receivables included in prepaid and other current assets on the balance sheet.
Leases	Leases See Note 1 for further discussion of lease accounting. Lessee Accounting As a lessee, we lease land, buildings, pipelines, transportation and other equipment to support our operations. These leases can be categorized into operating and finance leases. Our leases have remaining terms of less than 1 year to 22 years, some of which include options to extend the leases for up to 10 years. Finance Lease Obligations We have finance lease obligations related to vehicle leases with initial terms of 33 to 48 months. The total cost of assets under finance leases was $7.8 million and $7.6 million as of March 31, 2023 and December 31, 2022, respectively, with accumulated depreciation of $4.1 million and $4.0 million as of March 31, 2023 and December 31, 2022, respectively. We include depreciation of finance leases in depreciation and amortization in our consolidated statements of income. In addition, we have a finance lease obligation related to a pipeline lease with an initial term of 10 years with one remaining subsequent renewal option for an additional 10 years. Supplemental balance sheet information related to leases was as follows (in thousands, except for lease term and discount rate): March 31, December 31, 2022 Operating leases: Operating lease right-of-use assets, net $ 2,078 $ 2,317 Current operating lease liabilities 886 968 Noncurrent operating lease liabilities 1,563 1,720 Total operating lease liabilities $ 2,449 $ 2,688 Finance leases: Properties and equipment $ 7,823 $ 7,649 Accumulated amortization (4,107) (3,979) Properties and equipment, net $ 3,716 $ 3,670 Current finance lease liabilities $ 4,608 $ 4,389 Noncurrent finance lease liabilities 61,645 62,513 Total finance lease liabilities $ 66,253 $ 66,902 Weighted average remaining lease term (in years): Operating leases 4.6 4.6 Finance leases 13.6 13.9 Weighted average discount rate: Operating leases 4.7% 4.6% Finance leases 5.7% 5.7% Supplemental cash flow and other information related to leases were as follows: Three Months Ended 2023 2022 (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 307 $ 276 Operating cash flows on finance leases $ 1,160 $ 981 Financing cash flows on finance leases $ 1,012 $ 881 Maturities of lease liabilities were as follows: March 31, 2023 Operating Finance (In thousands) 2023 $ 684 $ 6,032 2024 608 7,597 2025 491 7,138 2026 326 7,258 2027 205 6,511 2028 and thereafter 318 61,038 Total lease payments 2,632 95,574 Less: Imputed interest (183) (29,321) Total lease obligations 2,449 66,253 Less: Current lease liabilities (886) (4,608) Noncurrent lease liabilities $ 1,563 $ 61,645 The components of lease expense were as follows: Three Months Ended 2023 2022 (In thousands) Operating lease costs $ 301 $ 262 Finance lease costs Amortization of assets 299 192 Interest on lease liabilities 954 959 Variable lease cost 212 37 Total net lease cost $ 1,766 $ 1,450 Lessor Accounting As discussed in Note 1, the majority of our contracts with customers meet the definition of a lease. Substantially all of the assets supporting contracts meeting the definition of a lease have long useful lives, and we believe these assets will continue to have value when the current agreements expire due to our risk management strategy which includes performing ongoing maintenance during the lease term. HF Sinclair generally has the option to purchase assets located within HF Sinclair refinery boundaries, including refinery tankage, truck racks and refinery processing units, at fair market value when the related agreements expire. During the three months ended March 31, 2023, we amended agreements with HF Sinclair related to certain crude tank assets. The amended agreements were treated as lease modifications of previous agreements that met the criteria of sales-type leases. The modified agreements still met the criteria of sales-type leases; therefore, the residual net investment in lease is carried over to the new sales-type lease, and no gain or loss is recognized. During the three months ended March 31, 2022, we entered into new agreements and modified other agreements with HF Sinclair related to our acquired Sinclair Transportation assets. Certain of these agreements met the criteria of sales-type leases. Under sales-type lease accounting, at the commencement date, the lessor recognizes a net investment in the lease, based on the estimated fair value of the underlying leased assets at contract inception, and derecognizes the underlying assets with the difference recorded as selling profit or loss arising from the lease. Because we recorded these assets at fair values under purchase price accounting, there was no gain or loss on these sales-type leases during the three months ended March 31, 2022. The balance sheet impacts were composed of the following: Three Months Ended March 31, 2022 (In thousands) Net investment in leases $ 235,620 Properties and equipment, net (235,620) Gain on sales-type leases $ — These sales-type lease transactions were non-cash transactions. Lease income recognized was as follows: Three Months Ended 2023 2022 (In thousands) Operating lease revenues $ 82,798 $ 69,975 Direct financing lease interest income 537 520 Sales-type lease interest income 19,864 12,123 Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable 4,579 2,939 For our sales-type leases, we bifurcate customer obligations between lease and service components. We included the lease portion of customer obligations related to minimum volume requirements in guaranteed minimum lease payments. The lease portions of our minimum guaranteed pipeline tariffs for assets subject to sales-type lease accounting are recorded as interest income with the remaining amounts recorded as a reduction in net investment in leases. We recognized the lease portion of any billings for throughput volumes in excess of minimum volume requirements as variable lease payments, and these variable lease payments were recorded in lease revenues. Annual minimum undiscounted lease payments under our leases were as follows as of March 31, 2023: Operating Finance Sales-type Years Ending December 31, (In thousands) Remainder of 2023 $ 222,303 $ 1,676 $ 62,996 2024 270,998 2,226 82,478 2025 195,194 2,244 80,479 2026 181,204 2,262 80,479 2027 148,739 2,280 80,479 2028 and thereafter 522,446 34,940 681,221 Total lease receipt payments $ 1,540,884 $ 45,628 $ 1,068,132 Less: Imputed interest (29,394) (944,047) 16,234 124,085 Unguaranteed residual assets at end of leases — 390,331 Net investment in leases $ 16,234 $ 514,416 Net investments in leases recorded on our balance sheet were composed of the following: March 31, 2023 December 31, 2022 Sales-type Leases Direct Financing Leases Sales-type Leases Direct Financing Leases (In thousands) (In thousands) Lease receivables (1) $ 411,077 $ 16,234 $ 418,989 $ 16,264 Unguaranteed residual assets 103,339 — 110,466 — Net investment in leases $ 514,416 $ 16,234 $ 529,455 $ 16,264 (1) Current portion of lease receivables included in prepaid and other current assets on the balance sheet.
Leases	Leases See Note 1 for further discussion of lease accounting. Lessee Accounting As a lessee, we lease land, buildings, pipelines, transportation and other equipment to support our operations. These leases can be categorized into operating and finance leases. Our leases have remaining terms of less than 1 year to 22 years, some of which include options to extend the leases for up to 10 years. Finance Lease Obligations We have finance lease obligations related to vehicle leases with initial terms of 33 to 48 months. The total cost of assets under finance leases was $7.8 million and $7.6 million as of March 31, 2023 and December 31, 2022, respectively, with accumulated depreciation of $4.1 million and $4.0 million as of March 31, 2023 and December 31, 2022, respectively. We include depreciation of finance leases in depreciation and amortization in our consolidated statements of income. In addition, we have a finance lease obligation related to a pipeline lease with an initial term of 10 years with one remaining subsequent renewal option for an additional 10 years. Supplemental balance sheet information related to leases was as follows (in thousands, except for lease term and discount rate): March 31, December 31, 2022 Operating leases: Operating lease right-of-use assets, net $ 2,078 $ 2,317 Current operating lease liabilities 886 968 Noncurrent operating lease liabilities 1,563 1,720 Total operating lease liabilities $ 2,449 $ 2,688 Finance leases: Properties and equipment $ 7,823 $ 7,649 Accumulated amortization (4,107) (3,979) Properties and equipment, net $ 3,716 $ 3,670 Current finance lease liabilities $ 4,608 $ 4,389 Noncurrent finance lease liabilities 61,645 62,513 Total finance lease liabilities $ 66,253 $ 66,902 Weighted average remaining lease term (in years): Operating leases 4.6 4.6 Finance leases 13.6 13.9 Weighted average discount rate: Operating leases 4.7% 4.6% Finance leases 5.7% 5.7% Supplemental cash flow and other information related to leases were as follows: Three Months Ended 2023 2022 (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 307 $ 276 Operating cash flows on finance leases $ 1,160 $ 981 Financing cash flows on finance leases $ 1,012 $ 881 Maturities of lease liabilities were as follows: March 31, 2023 Operating Finance (In thousands) 2023 $ 684 $ 6,032 2024 608 7,597 2025 491 7,138 2026 326 7,258 2027 205 6,511 2028 and thereafter 318 61,038 Total lease payments 2,632 95,574 Less: Imputed interest (183) (29,321) Total lease obligations 2,449 66,253 Less: Current lease liabilities (886) (4,608) Noncurrent lease liabilities $ 1,563 $ 61,645 The components of lease expense were as follows: Three Months Ended 2023 2022 (In thousands) Operating lease costs $ 301 $ 262 Finance lease costs Amortization of assets 299 192 Interest on lease liabilities 954 959 Variable lease cost 212 37 Total net lease cost $ 1,766 $ 1,450 Lessor Accounting As discussed in Note 1, the majority of our contracts with customers meet the definition of a lease. Substantially all of the assets supporting contracts meeting the definition of a lease have long useful lives, and we believe these assets will continue to have value when the current agreements expire due to our risk management strategy which includes performing ongoing maintenance during the lease term. HF Sinclair generally has the option to purchase assets located within HF Sinclair refinery boundaries, including refinery tankage, truck racks and refinery processing units, at fair market value when the related agreements expire. During the three months ended March 31, 2023, we amended agreements with HF Sinclair related to certain crude tank assets. The amended agreements were treated as lease modifications of previous agreements that met the criteria of sales-type leases. The modified agreements still met the criteria of sales-type leases; therefore, the residual net investment in lease is carried over to the new sales-type lease, and no gain or loss is recognized. During the three months ended March 31, 2022, we entered into new agreements and modified other agreements with HF Sinclair related to our acquired Sinclair Transportation assets. Certain of these agreements met the criteria of sales-type leases. Under sales-type lease accounting, at the commencement date, the lessor recognizes a net investment in the lease, based on the estimated fair value of the underlying leased assets at contract inception, and derecognizes the underlying assets with the difference recorded as selling profit or loss arising from the lease. Because we recorded these assets at fair values under purchase price accounting, there was no gain or loss on these sales-type leases during the three months ended March 31, 2022. The balance sheet impacts were composed of the following: Three Months Ended March 31, 2022 (In thousands) Net investment in leases $ 235,620 Properties and equipment, net (235,620) Gain on sales-type leases $ — These sales-type lease transactions were non-cash transactions. Lease income recognized was as follows: Three Months Ended 2023 2022 (In thousands) Operating lease revenues $ 82,798 $ 69,975 Direct financing lease interest income 537 520 Sales-type lease interest income 19,864 12,123 Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable 4,579 2,939 For our sales-type leases, we bifurcate customer obligations between lease and service components. We included the lease portion of customer obligations related to minimum volume requirements in guaranteed minimum lease payments. The lease portions of our minimum guaranteed pipeline tariffs for assets subject to sales-type lease accounting are recorded as interest income with the remaining amounts recorded as a reduction in net investment in leases. We recognized the lease portion of any billings for throughput volumes in excess of minimum volume requirements as variable lease payments, and these variable lease payments were recorded in lease revenues. Annual minimum undiscounted lease payments under our leases were as follows as of March 31, 2023: Operating Finance Sales-type Years Ending December 31, (In thousands) Remainder of 2023 $ 222,303 $ 1,676 $ 62,996 2024 270,998 2,226 82,478 2025 195,194 2,244 80,479 2026 181,204 2,262 80,479 2027 148,739 2,280 80,479 2028 and thereafter 522,446 34,940 681,221 Total lease receipt payments $ 1,540,884 $ 45,628 $ 1,068,132 Less: Imputed interest (29,394) (944,047) 16,234 124,085 Unguaranteed residual assets at end of leases — 390,331 Net investment in leases $ 16,234 $ 514,416 Net investments in leases recorded on our balance sheet were composed of the following: March 31, 2023 December 31, 2022 Sales-type Leases Direct Financing Leases Sales-type Leases Direct Financing Leases (In thousands) (In thousands) Lease receivables (1) $ 411,077 $ 16,234 $ 418,989 $ 16,264 Unguaranteed residual assets 103,339 — 110,466 — Net investment in leases $ 514,416 $ 16,234 $ 529,455 $ 16,264 (1) Current portion of lease receivables included in prepaid and other current assets on the balance sheet.

Fair Value Measurements

Fair Value Measurements	3 Months Ended
Fair Value Measurements	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value measurements are derived using inputs (assumptions that market participants would use in pricing an asset or liability) including assumptions about risk. GAAP categorizes inputs used in fair value measurements into three broad levels as follows: • (Level 1) Quoted prices in active markets for identical assets or liabilities. • (Level 2) Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, similar assets and liabilities in markets that are not active or can be corroborated by observable market data. • (Level 3) Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes valuation techniques that involve significant unobservable inputs. Financial Instruments Our financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable, and debt. The carrying amounts of cash equivalents, accounts receivable and accounts payable approximate fair value due to the short-term maturity of these instruments. Debt consists of outstanding principal under our revolving credit agreement (which approximates fair value as interest rates are reset frequently at current interest rates) and our fixed interest rate senior notes. The carrying amounts and estimated fair values of our senior notes were as follows: March 31, 2023 December 31, 2022 Financial Instrument Fair Value Input Level Carrying Fair Value Carrying Fair Value (In thousands) Liabilities: 5% Senior Notes Level 2 $ 494,305 $ 468,380 $ 494,047 $ 458,090 6.375% Senior Notes Level 2 394,580 398,480 394,287 394,568 Total Liabilities $ 888,885 $ 866,860 $ 888,334 $ 852,658 Level 2 Financial Instruments Our senior notes are measured at fair value using Level 2 inputs. The fair value of the senior notes is based on market values provided by a third-party bank, which were derived using market quotes for similar type debt instruments. See Note 10 for additional information. Non-Recurring Fair Value Measurements The HEP Transaction was accounted for as a business combination using the acquisition method of accounting, with the assets acquired and liabilities assumed at their respective acquisition date fair values at the Closing Date. The fair value measurements were based on a combination of valuation methods including discounted cash flows, the guideline public company method, the market approach and obsolescence adjusted replacement costs, all of which are Level 3 inputs. For the net investments in sales-type leases recognized during the three months ended March 31, 2022, the estimated fair value of the underlying leased assets at contract inception and the present value of the estimated unguaranteed residual asset at the end of the lease term are used in determining the net investment in leases recorded. The asset valuation estimates include Level 3 inputs based on a replacement cost valuation method.

Properties and Equipment

Properties and Equipment	3 Months Ended
Properties and Equipment	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
Properties and Equipment	Properties and Equipment The carrying amounts of our properties and equipment were as follows: March 31, December 31, (In thousands) Pipelines, terminals and tankage $ 1,584,825 $ 1,567,359 Refinery assets 353,998 353,998 Land and right of way 171,368 171,327 Construction in progress 21,917 23,027 Other 69,550 69,098 2,201,658 2,184,809 Less accumulated depreciation (815,698) (795,921) $ 1,385,960 $ 1,388,888

Intangible Assets

Intangible Assets	3 Months Ended
Intangible Assets	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets Intangible assets include transportation agreements and customer relationships that represent a portion of the total purchase price of certain assets acquired from Delek US Holdings, Inc. (“Delek”) in 2005, from HFC in 2008 prior to HEP becoming a consolidated VIE of HFC, from Plains in 2017, and from other minor acquisitions in 2018. The carrying amounts of our intangible assets were as follows: Useful Life March 31, December 31, (In thousands) Delek transportation agreement 30 years $ 59,933 $ 59,933 HF Sinclair transportation agreement 10-15 years 75,131 75,131 Customer relationships 10 years 69,683 69,683 Other 20 years 50 50 204,797 204,797 Less accumulated amortization (148,586) (145,497) $ 56,211 $ 59,300 Amortization expense was $3.1 million and $3.5 million for the three months ended March 31, 2023 and 2022, respectively. We estimate amortization expense to be $9.1 million for 2024 through 2027, and $9.0 million for 2028.

Employees, Retirement and Incen

Employees, Retirement and Incentive Plans	3 Months Ended
Employees, Retirement and Incentive Plans	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
Employees, Retirement and Incentive Plans	Employees, Retirement and Incentive Plans Direct support for our operations is provided by HLS, which utilizes personnel employed by HF Sinclair who are dedicated to performing services for us. Their costs, including salaries, bonuses, payroll taxes, benefits and other direct costs, are charged to us monthly in accordance with an omnibus agreement we have with HF Sinclair (the “Omnibus Agreement”). These employees participate in the retirement and benefit plans of HF Sinclair. Our share of retirement and benefit plan costs was $3.0 million and $2.4 million for the three months ended March 31, 2023 and 2022, respectively. Under HLS’s secondment agreement with HF Sinclair (the “Secondment Agreement”), certain employees of HF Sinclair are seconded to HLS to provide operational and maintenance services for certain of our processing, refining, pipeline and tankage assets, and HLS reimburses HF Sinclair for its prorated portion of the wages, benefits, and other costs related to these employees. We have a Long-Term Incentive Plan for employees and non-employee directors who perform services for us. The Long-Term Incentive Plan consists of five components: restricted or phantom units, performance units, unit options, unit appreciation rights and cash awards. Our accounting policy for the recognition of compensation expense for awards with pro-rata vesting (a significant proportion of our awards) is to expense the costs ratably over the vesting periods. As of March 31, 2023, we had two types of unit-based awards outstanding, which are described below. The compensation cost charged against income was $0.4 million and $0.6 million for the three months ended March 31, 2023 and 2022, respectively. We currently purchase units in the open market instead of issuing new units for settlement of all unit awards under our Long-Term Incentive Plan. As of March 31, 2023, 2,500,000 units were authorized to be granted under our Long-Term Incentive Plan, of which 771,313 were available to be granted, assuming no forfeitures of the unvested units and full achievement of goals for the unvested performance units. Phantom Units Under our Long-Term Incentive Plan, we grant phantom units to our non-employee directors and selected employees who perform services for us, with most awards vesting over a period of one The fair value of each phantom unit award is measured at the market price as of the date of grant and is amortized on a straight-line basis over the requisite service period for each separately vesting portion of the award. A summary of phantom unit activity and changes during the three months ended March 31, 2023, is presented below: Phantom Units Units Weighted Average Grant-Date Fair Value Outstanding at January 1, 2023 (nonvested) 115,809 $ 16.66 Granted 1,479 18.49 Vesting and transfer of full ownership to recipients (330) 11.92 Forfeited (804) 11.92 Outstanding at March 31, 2023 (nonvested) 116,154 16.73 The grant date fair values of phantom units that were vested and transferred to recipients during the three months ended March 31, 2023 and 2022 was $4 thousand and $39 thousand, respectively. As of March 31, 2023, $1.1 million of total unrecognized compensation expense related to unvested phantom unit grants is expected to be recognized over a weighted-average period of 1.1 years. Performance Units Under our Long-Term Incentive Plan, we grant performance units to selected officers who perform services for us. Performance units granted are payable in common units at the end of a three-year performance period based upon meeting certain criteria over the performance period. Under the terms of our performance unit grants, some awards are subject to the growth in our distributable cash flow per common unit over the performance period while other awards are subject to "financial performance" and "market performance." Financial performance is based on meeting certain earnings before interest, taxes, depreciation and amortization ("EBITDA") targets, while market performance is based on the relative standing of total unitholder return achieved by HEP compared to peer group companies. The number of units ultimately issued under these awards can range from 0% to 200%. Although common units are not transferred to the recipients until the performance units vest, the recipients have distribution rights with respect to the target number of performance units subject to the award from the date of grant at the same rate as distributions paid on our common units. A summary of performance unit activity and changes for the three months ended March 31, 2023, is presented below: Performance Units Units Outstanding at January 1, 2023 (nonvested) 42,852 Granted 513 Outstanding at March 31, 2023 (nonvested) 43,365 The grant date fair value of performance units vested and transferred to recipients during the three months ended March 31, 2022 was $0.6 million. Based on the weighted-average fair value of performance units outstanding at March 31, 2023, of $0.7 million, there was $0.5 million of total unrecognized compensation expense related to nonvested performance units, which is expected to be recognized over a weighted-average period of 1.4 years. During the three months ended March 31, 2023, we did not purchase any common units in the open market for the issuance and settlement of unit awards under our Long-Term Incentive Plan.

Debt

Debt	3 Months Ended
Debt	Mar. 31, 2023
Debt Disclosure [Abstract]
Debt	Debt Credit Agreement We have a $1.2 billion senior secured revolving credit facility (the “Credit Agreement”) that matures in July 2025. The Credit Agreement is available to fund capital expenditures, investments, acquisitions, distribution payments, working capital and for general partnership purposes. The Credit Agreement is also available to fund letters of credit up to a $50 million sub-limit and continues to provide for an accordion feature that allows us to increase commitments under the Credit Agreement up to a maximum amount of $1.7 billion. Our obligations under the Credit Agreement are collateralized by substantially all of our assets, and indebtedness under the Credit Agreement is guaranteed by our material, wholly owned subsidiaries. The Credit Agreement requires us to maintain compliance with certain financial covenants consisting of total leverage, senior secured leverage, and interest coverage. It also limits or restricts our ability to engage in certain activities. If, at any time prior to the maturity of the Credit Agreement, HEP obtains two investment grade credit ratings, the Credit Agreement will become unsecured and many of the covenants, limitations, and restrictions will be eliminated. We may prepay all loans at any time without penalty, except for tranche breakage costs. If an event of default exists under the Credit Agreement, the lenders will be able to accelerate the maturity of all loans outstanding and exercise other rights and remedies. We were in compliance with the covenants under the Credit Agreement as of March 31, 2023. Senior Notes On April 8, 2022, we closed a private placement of $400 million in aggregate principal amount of 6.375% senior unsecured notes due in 2027 (the “6.375% Senior Notes”). The 6.375% Senior Notes were issued at par for net proceeds of approximately $393 million, after deducting the initial purchasers’ discounts and commissions and estimated offering expenses. The total net proceeds from the offering of the 6.375% Senior Notes were used to partially repay outstanding borrowings under the Credit Agreement, increasing our available liquidity. As of March 31, 2023, we had $500 million aggregate principal amount of 5% senior unsecured notes due in 2028 (the “5% Senior Notes,” and together with the 6.375% Senior Notes, the “Senior Notes”). The Senior Notes are unsecured and impose certain restrictive covenants, including limitations on our ability to incur additional indebtedness, make investments, sell assets, incur certain liens, pay distributions, enter into transactions with affiliates, and enter into mergers. At any time when the Senior Notes are rated investment grade by either Moody’s or Standard & Poor’s and no default or event of default exists, we will not be subject to many of the foregoing covenants. Additionally, we have certain redemption rights at varying premiums over face value under the Senior Notes. Indebtedness under the Senior Notes is guaranteed by all of our existing wholly owned subsidiaries (other than Holly Energy Finance Corp. and certain immaterial subsidiaries). Long-term Debt The carrying amounts of our long-term debt were as follows: March 31, December 31, (In thousands) Credit Agreement Amount outstanding $ 651,500 $ 668,000 5% Senior Notes Principal 500,000 500,000 Unamortized premium and debt issuance costs (5,695) (5,953) 494,305 494,047 6.375% Senior Notes Principal 400,000 400,000 Unamortized premium and debt issuance costs (5,420) (5,713) 394,580 394,287 Total long-term debt $ 1,540,385 $ 1,556,334

Related Party Transactions

Related Party Transactions	3 Months Ended
Related Party Transactions	Mar. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions We serve many of HF Sinclair’s refinery and renewable diesel facilities under long-term pipeline, terminal and tankage throughput agreements, and refinery processing unit tolling agreements expiring from 2024 to 2037, and revenues from these agreements accounted for approximately 82% of our total revenues for the three months ended March 31, 2023. Under these agreements, HF Sinclair agrees to transport, store and process throughput volumes of refined product, crude oil and feedstocks on our pipelines, terminals, tankage, loading rack facilities and refinery processing units that result in minimum annual payments to us. These minimum annual payments or revenues are generally subject to annual rate adjustments on July 1st each year based on increases or decreases in PPI or the FERC index. As of March 31, 2023, these agreements with HF Sinclair require minimum annualized payments to us of $456.6 million. If HF Sinclair fails to meet its minimum volume commitments under the agreements in any quarter, it will be required to pay us the amount of any shortfall in cash by the last day of the month following the end of the quarter. Under certain of these agreements, a shortfall payment may be applied as a credit in the following four quarters after its minimum obligations are met. Under certain provisions of the Omnibus Agreement, we pay HF Sinclair an annual administrative fee (currently $5.0 million) for the provision by HF Sinclair or its affiliates of various general and administrative services to us. This fee does not include the salaries of personnel employed by HF Sinclair who perform services for us on behalf of HLS or the cost of their employee benefits, which are charged to us separately by HF Sinclair. Also, we reimburse HF Sinclair and its affiliates for direct expenses they incur on our behalf. Related party transactions with HF Sinclair and its subsidiaries were as follows: • Revenues received from HF Sinclair were $116.9 million and $92.3 million for the three months ended March 31, 2023 and 2022, respectively. • HF Sinclair charged us general and administrative services under the Omnibus Agreement of $1.3 million and $0.8 million for the three months ended March 31, 2023 and 2022, respectively. • We reimbursed HF Sinclair for costs of employees supporting our operations of $20.6 million and $16.1 million for the three months ended March 31, 2023 and 2022, respectively. • HF Sinclair reimbursed us $1.3 million and $3.1 million for the three months ended March 31, 2023 and 2022, for expense and capital projects, respectively. • We distributed $20.9 million in both the three months ended March 31, 2023 and 2022, to HF Sinclair as regular distributions on its common units. • Accounts receivable from HF Sinclair were $71.3 million and $63.5 million at March 31, 2023, and December 31, 2022, respectively. • Accounts payable to HF Sinclair were $9.9 million and $15.8 million at March 31, 2023, and December 31, 2022, respectively. • Deferred revenue in the consolidated balance sheets included at March 31, 2023 includes $3.3 million relating to certain shortfall billings to HF Sinclair. • We received direct financing lease payments from HF Sinclair for use of our Artesia and Tulsa rail yards of $0.6 million and $0.5 million for the three months ended March 31, 2023 and 2022, respectively. • We received sales-type lease payments

Partners' Equity, Income Alloca

Partners' Equity, Income Allocations and Cash Distributions	3 Months Ended
Partners' Equity, Income Allocations and Cash Distributions	Mar. 31, 2023
Partners' Capital [Abstract]
Partners' Equity, Income Allocations and Cash Distributions	Partners’ Equity, Income Allocations and Cash Distributions As of March 31, 2023, HF Sinclair held 59,630,030 of our common units, constituting a 47% limited partner interest in us, and held the non-economic general partner interest. Continuous Offering Program We have a continuous offering program under which we may issue and sell common units from time to time, representing limited partner interests, up to an aggregate gross sales amount of $200 million. As of March 31, 2023, HEP has issued 2,413,153 units under this program, providing $82.3 million in gross proceeds, but no units have been issued under this program during the periods presented. Allocations of Net Income Net income attributable to HEP is allocated to the partners based on their weighted-average ownership percentage during the period. Cash Distributions On April 20, 2023, we announced our cash distribution for the first quarter of 2023 of $0.35 per unit. The distribution is payable on all common units and will be paid May 11, 2023, to all unitholders of record on May 1, 2023. Our regular quarterly cash distribution to the limited partners will be $44.3 million for the three months ended March 31, 2023 and was $44.3 million for the three months ended March 31, 2022. Our distributions are declared subsequent to quarter end; therefore, these amounts do not reflect distributions paid during the respective period.

Net Income Per Limited Partner

Net Income Per Limited Partner Unit	3 Months Ended
Net Income Per Limited Partner Unit	Mar. 31, 2023
Net Income per Limited Partner Unit [Abstract]
Net Income Per Limited Partner Unit	Net Income Per Limited Partner Unit Basic net income per unit applicable to the limited partners is calculated as net income attributable to the partners, adjusted for participating securities’ share in earnings, divided by the weighted average limited partners’ units outstanding. Diluted net income per unit assumes, when dilutive, the issuance of the net incremental units from phantom units and performance units. To the extent net income attributable to the partners exceeds or is less than cash distributions, this difference is allocated to the partners based on their weighted-average ownership percentage during the period. Our dilutive securities are immaterial for all periods presented. Net income per limited partner unit is computed as follows: Three Months Ended 2023 2022 (In thousands, except per unit data) Net income attributable to the partners $ 57,522 $ 49,559 Less: Participating securities’ share in earnings (73) (111) Net income attributable to common units 57,449 49,448 Weighted average limited partners’ units outstanding 126,440 109,640 Limited partners’ per unit interest in earnings - basic and diluted $ 0.45 $ 0.45

Environmental

Environmental	3 Months Ended
Environmental	Mar. 31, 2023
Environmental Remediation Obligations [Abstract]
Environmental	Environmental We expensed $0.4 million and $0.1 million for the three months ended March 31, 2023 and 2022, respectively, for environmental remediation Under the Omnibus Agreement and certain transportation agreements and purchase agreements with HF Sinclair and/or its subsidiaries, HF Sinclair has agreed to indemnify us, subject to certain monetary and time limitations, for environmental noncompliance and remediation liabilities associated with certain assets transferred to us from HF Sinclair and its subsidiaries and occurring or existing prior to the date of such transfers. See Note 18 for a discussion of our share of incurred and accrued environmental remediation and recovery expenses associated with the release of crude oil on the Osage pipeline reflected in our equity in earnings of equity method investments.

Contingencies

Contingencies	3 Months Ended
Contingencies	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Contingencies	ContingenciesWe are a party to various legal and regulatory proceedings, none of which we believe will have a material adverse impact on our financial condition, results of operations or cash flows.

Segment Information

Segment Information	3 Months Ended
Segment Information	Mar. 31, 2023
Segment Reporting [Abstract]
Segment Information	Segment InformationAlthough financial information is reviewed by our chief operating decision makers from a variety of perspectives, they view the business in two reportable operating segments: (1) pipelines and terminals, and (2) refinery processing units. These operating segments adhere to the accounting polices used for our consolidated financial statements. For a discussion of these accounting policies and a summary of our derivation of revenue, see Note 1. Our pipelines and terminals segment includes our petroleum product and crude pipelines and terminal, tankage and loading rack facilities that support refining and marketing operations of HF Sinclair and other refineries in the Mid-Continent, Southwest and Northwest regions of the United States. Our Refinery Processing Unit segment consists of five refinery processing units at two of HF Sinclair's refining facility locations. Pipelines and terminals have been aggregated as one reportable segment as both pipelines and terminals (1) have similar economic characteristics, (2) similarly provide logistics services of transportation and storage of petroleum products, (3) similarly support the petroleum refining business, including distribution of its products, (4) have principally the same customers and (5) are subject to similar regulatory requirements. We evaluate the performance of each segment based on its respective operating income. Certain general and administrative expenses and interest and financing costs are excluded from segment operating income as they are not directly attributable to a specific reportable segment. Identifiable assets are those used by the segment, whereas other assets are principally equity method investments, cash, deposits and other assets that are not associated with a specific reportable segment. Three Months Ended 2023 2022 (In thousands) Revenues: Pipelines and terminals - affiliate $ 90,353 $ 73,851 Pipelines and terminals - third-party 26,416 27,944 Refinery processing units - affiliate 26,525 18,403 Total segment revenues $ 143,294 $ 120,198 Segment operating income: Pipelines and terminals $ 55,053 $ 49,804 Refinery processing units 11,436 5,582 Total segment operating income 66,489 55,386 Unallocated general and administrative expenses (4,635) (4,312) Interest expense (25,978) (13,639) Interest income 20,400 12,647 Equity in earnings of equity method investments 3,882 3,626 Gain on sale of assets and other 173 101 Income before income taxes $ 60,331 $ 53,809 Capital Expenditures: Pipelines and terminals $ 7,614 $ 10,421 Refinery processing units — 3,726 Total capital expenditures $ 7,614 $ 14,147 March 31, December 31, 2022 (In thousands) Identifiable assets: Pipelines and terminals (1) $ 2,134,453 $ 2,152,159 Refinery processing units 302,280 304,332 Other 296,367 291,011 Total identifiable assets $ 2,733,100 $ 2,747,502 (1) Included goodwill of $342.8 million as of March 31, 2023 and December 31, 2022, respectively.

Supplemental Guarantor _ Non-Gu

Supplemental Guarantor / Non-Guarantor Financial Information	3 Months Ended
	Mar. 31, 2023
Supplemental Guarantor / Non-Guarantor Financial Information [Abstract]
Supplemental Guarantor / Non-Guarantor Financial Information	Supplemental Guarantor/Non-Guarantor Financial Information Obligations of HEP (“Parent”) under the Senior Notes have been jointly and severally guaranteed by each of its direct and indirect 100% owned subsidiaries (“Guarantor Subsidiaries”). These guarantees are full and unconditional, subject to certain customary release provisions. These circumstances include (i) when a Guarantor Subsidiary is sold or sells all or substantially all of its assets, (ii) when a Guarantor Subsidiary is declared “unrestricted” for covenant purposes, (iii) when a Guarantor Subsidiary's guarantee of other indebtedness is terminated or released and (iv) when the requirements for legal defeasance or covenant defeasance or to discharge the Senior Notes have been satisfied. The following financial information presents condensed consolidating balance sheets and statements of income of the Parent, the Guarantor Subsidiaries and the Non-Guarantor subsidiaries. The information has been presented as if the Parent accounted for its ownership in the Guarantor Subsidiaries, and the Guarantor Restricted Subsidiaries accounted for the ownership of the Non-Guarantor Non-Restricted Subsidiaries, using the equity method of accounting. As a result of the HEP Transaction, UNEV became a 100% owned subsidiary, and it was subsequently added as a guarantor of the obligations of HEP under the Senior Notes during the second quarter of 2022. UNEV financial information has been included in the Guarantor Subsidiaries financial information for all periods presented. Condensed Consolidating Balance Sheet March 31, 2023 Parent Guarantor Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 7,245 $ (1,130) $ 990 $ — $ 7,105 Accounts receivable — 86,658 1,414 (1,342) 86,730 Prepaid and other current assets 462 11,472 370 (370) 11,934 Total current assets 7,707 97,000 2,774 (1,712) 105,769 Properties and equipment, net — 1,385,960 — — 1,385,960 Operating lease right-of-use assets — 2,078 — — 2,078 Net investment in leases — 524,564 101,954 (101,954) 524,564 Investment in subsidiaries 2,428,056 68,956 — (2,497,012) — Intangible assets, net — 56,211 — — 56,211 Goodwill — 342,762 — — 342,762 Equity method investments — 240,007 34,135 — 274,142 Deferred turnaround costs — 23,363 — — 23,363 Other assets 5,420 12,831 — — 18,251 Total assets $ 2,441,183 $ 2,753,732 $ 138,863 $ (2,600,678) $ 2,733,100 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 29,050 $ 396 $ (1,342) $ 28,104 Accrued interest 17,567 — — — 17,567 Deferred revenue — 15,316 — — 15,316 Accrued property taxes — 7,101 — — 7,101 Current operating lease liabilities — 886 — — 886 Current finance lease liabilities — 6,867 — (2,259) 4,608 Other current liabilities 439 2,054 555 — 3,048 Total current liabilities 18,006 61,274 951 (3,601) 76,630 Long-term debt 1,540,385 — — — 1,540,385 Noncurrent operating lease liabilities — 1,563 — — 1,563 Noncurrent finance lease liabilities — 149,828 — (88,183) 61,645 Other long-term liabilities 216 29,517 — — 29,733 Deferred revenue — 21,963 — — 21,963 Class B unit — 61,531 — — 61,531 Equity - partners 882,576 2,428,056 68,956 (2,508,894) 870,694 Equity - noncontrolling interests — — 68,956 — 68,956 Total liabilities and equity $ 2,441,183 $ 2,753,732 $ 138,863 $ (2,600,678) $ 2,733,100 Condensed Consolidating Balance Sheet December 31, 2022 Parent Guarantor Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 4,316 $ 4,454 $ 2,147 $ — $ 10,917 Accounts receivable — 79,689 1,453 (1,339) 79,803 Prepaid and other current assets 256 12,141 356 (356) 12,397 Total current assets 4,572 96,284 3,956 (1,695) 103,117 Properties and equipment, net — 1,388,888 — — 1,388,888 Operating lease right-of-use assets — 2,317 — — 2,317 Net investment in leases — 539,705 101,871 (101,871) 539,705 Investment in subsidiaries 2,432,767 69,754 — (2,502,521) — Intangible assets, net — 59,300 — — 59,300 Goodwill — 342,762 — — 342,762 Equity method investments — 235,858 34,746 — 270,604 Deferred turnaround costs — 24,154 — — 24,154 Other assets 5,865 10,790 — — 16,655 Total assets $ 2,443,204 $ 2,769,812 $ 140,573 $ (2,606,087) $ 2,747,502 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 43,303 $ 545 $ (1,339) $ 42,509 Accrued interest 17,992 — — — 17,992 Deferred revenue — 12,087 — — 12,087 Accrued property taxes — 5,449 — — 5,449 Current operating lease liabilities — 968 — — 968 Current finance lease liabilities — 6,560 — (2,171) 4,389 Other current liabilities 117 1,793 520 — 2,430 Total current liabilities 18,109 70,160 1,065 (3,510) 85,824 Long-term debt 1,556,334 — — — 1,556,334 Noncurrent operating lease liabilities — 1,720 — — 1,720 Noncurrent finance lease liabilities — 150,935 — (88,422) 62,513 Other long-term liabilities — 29,111 — — 29,111 Deferred revenue — 24,613 — — 24,613 Class B unit — 60,507 — — 60,507 Equity - partners 868,760 2,432,767 69,754 (2,514,155) 857,126 Equity - noncontrolling interests — — 69,754 — 69,754 Total liabilities and equity $ 2,443,203 $ 2,769,813 $ 140,573 $ (2,606,087) $ 2,747,502 Condensed Consolidating Statement of Income Three Months Ended March 31, 2023 Parent Guarantor Restricted Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 116,878 $ — $ — $ 116,878 Third parties — 26,416 — — 26,416 — 143,294 — — 143,294 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 50,822 1,320 — 52,142 Depreciation and amortization — 24,663 — — 24,663 General and administrative 1,482 3,153 — — 4,635 1,482 78,638 1,320 — 81,440 Operating income (loss) (1,482) 64,656 (1,320) — 61,854 Other income (expense): Equity in earnings of subsidiaries 84,028 1,752 — (85,780) — Equity in earnings of equity method investments — 3,173 709 — 3,882 Interest expense (25,024) (5,069) — 4,115 (25,978) Interest income — 20,400 4,115 (4,115) 20,400 Gain on sale of assets and other — 173 — — 173 59,004 20,429 4,824 (85,780) (1,523) Income before income taxes 57,522 85,085 3,504 (85,780) 60,331 State income tax expense — (34) — — (34) Net income 57,522 85,051 3,504 (85,780) 60,297 Allocation of net income attributable to noncontrolling interests — (1,023) (1,752) — (2,775) Net income attributable to the partners $ 57,522 $ 84,028 $ 1,752 $ (85,780) $ 57,522 Condensed Consolidating Statement of Income Three Months Ended March 31, 2022 Parent Guarantor Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 92,254 $ — $ — $ 92,254 Third parties — 27,944 — — 27,944 — 120,198 — — 120,198 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 41,934 691 — 42,625 Depreciation and amortization — 22,187 — — 22,187 General and administrative 1,088 3,224 — — 4,312 1,088 67,345 691 — 69,124 Operating income (loss) (1,088) 52,853 (691) — 51,074 Other income (expense): Equity in earnings of subsidiaries 63,327 2,171 — (65,498) — Equity in earnings of equity method investments — 2,720 906 — 3,626 Interest expense (12,680) (5,086) — 4,127 (13,639) Interest income — 12,647 4,127 (4,127) 12,647 Gain on sale of assets and other — 101 — — 101 50,647 12,553 5,033 (65,498) 2,735 Income before income taxes 49,559 65,406 4,342 (65,498) 53,809 State income tax expense — (31) — — (31) Net income 49,559 65,375 4,342 (65,498) 53,778 Allocation of net income attributable to noncontrolling interests — (2,048) (2,171) — (4,219) Net income attributable to the partners $ 49,559 $ 63,327 $ 2,171 $ (65,498) $ 49,559

Osage Pipeline

Osage Pipeline	3 Months Ended
Osage Pipeline	Mar. 31, 2023
Unusual or Infrequent Items, or Both [Abstract]
Osage Pipeline	Osage PipelineOn July 8, 2022, the Osage pipeline, which is owned by Osage (see Note 1) and carries crude oil from Cushing, Oklahoma to El Dorado, Kansas, suffered a release of crude oil. Our equity in earnings of equity method investments was reduced in the three months ended March 31, 2023 by $0.9 million for our 50% share of incurred and estimated environmental remediation and recovery expenses associated with the release. From the date of the release through March 31, 2023, our equity in earnings of equity method investments was reduced by $18.5 million for our 50% share of incurred and estimated environmental remediation and recovery expenses associated with the release, net of our share of insurance proceeds received to date is $3.0 million. Any additional insurance recoveries will be recorded as they are received. If the Osage insurance policy pays out in full, our share of the remaining insurance coverage is expected to be $10.0 million. As Osage is an equity method investment, its financial position and results are not consolidated into HEP financial statement line items. The financial impact of the Osage crude oil release is reflected on the consolidated balance sheets as a reduction in equity method investments and is reflected on the consolidated statement of income as a reduction in equity in earnings (loss) of equity method investments.The pipeline resumed operations in the third quarter of 2022 and remediation efforts are underway. It may be necessary for Osage to expend or accrue additional amounts for environmental remediation or other release-related expenses in future periods, but we cannot estimate those amounts at this time. Future costs and accruals could have a material impact on our results of operations and cash flows in the period recorded; however, we do not expect them to have a material impact on our financial position.

Subsequent Event

Subsequent Event	3 Months Ended
Subsequent Event	Mar. 31, 2023
Subsequent Events [Abstract]
Subsequent Event	Subsequent EventOn May 3, 2023, we received a non-binding proposal from HF Sinclair to acquire all of the outstanding common units (“Common Units”) of HEP not beneficially owned by HF Sinclair or its affiliates in exchange for shares of common stock, par value $0.01 per share (“Common Stock”) of HF Sinclair. Under the proposal, HEP unitholders would receive newly issued shares of Common Stock at a fixed exchange ratio of 0.3714 per each publicly held Common Unit, which was derived using the 30-day volume weighted average prices for each security as of market close on May 3, 2023 (the “Proposed HF Sinclair Transaction”). The proposal has been made to the board of directors of our ultimate general partner (the “Board”). It is anticipated that the Board will authorize the Conflicts Committee of the Board (the “Conflicts Committee”), which is comprised of independent members of the Board, to review, evaluate and negotiate the Proposed HF Sinclair Transaction. The Proposed HF Sinclair Transaction is subject to the negotiation and execution of a definitive agreement. There can be no assurance that a definitive agreement will be executed or that any transaction will be approved or consummated.

Description of Business and P_2

Description of Business and Presentation of Financial Statements (Policies)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Principles of Consolidation and Common Control Transactions	Principles of Consolidation and Common Control Transactions The consolidated financial statements include our accounts and those of subsidiaries and joint ventures that we control. All significant intercompany transactions and balances have been eliminated.
Goodwill and Long-lived Assets	Goodwill and Long-lived Assets Goodwill represents the excess of our cost of an acquired business over the fair value of the assets acquired, less liabilities assumed. Goodwill is not subject to amortization and is tested annually or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. Our goodwill impairment testing first entails either a quantitative assessment or an optional qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If we determine that based on the qualitative factors that it is more likely than not that the carrying amount of the reporting unit is greater than its fair value, a quantitative test is performed in which we estimate the fair value of the related reporting unit. If the carrying amount of a reporting unit exceeds its fair value, the goodwill of that reporting unit is impaired, and we measure goodwill impairment as the excess of the carrying amount of the reporting unit over the related fair value. We evaluate long-lived assets, including finite-lived intangible assets, for potential impairment by identifying whether indicators of impairment exist and, if so, assessing whether the long-lived assets are recoverable from estimated future undiscounted cash flows. The actual amount of impairment loss, if any, to be recorded is equal to the amount by which a long-lived asset’s carrying value exceeds its fair value.
Revenue Recognition	Revenue Recognition Revenues are generally recognized as products are shipped through our pipelines and terminals, feedstocks are processed through our refinery processing units or other services are rendered. The majority of our contracts with customers meet the definition of a lease since (1) performance of the contracts is dependent on specified property, plant, or equipment and (2) it is remote that one or more parties other than the customer will take more than a minor amount of the output associated with the specified property, plant, or equipment. The lease standard (see below) allows the election of a practical expedient whereby a lessor does not have to separate non-lease (service) components from lease components for operating leases under certain conditions. We have made this election for contracts with operating leases. Under this practical expedient, we treat the combined components as a single performance obligation in accordance with Accounting Standards Codification (“ASC”) 606, which largely codified ASU 2014-09, if the non-lease (service) component is the dominant component. If the lease component is the dominant component, we treat the combined components as a lease in accordance with ASC 842, which largely codified ASU 2016-02. The practical expedient does not apply for sales-type leases. Therefore, we bifurcate the consideration received for those contracts between lease and service components. The service component is accounted for within the scope of ASC 606. Several of our contracts include incentive or reduced tariffs once a certain quarterly volume is met. Revenue from the variable element of these transactions is recognized based on the actual volumes shipped as it relates specifically to rendering the services during the applicable quarter. The majority of our long-term transportation contracts specify minimum volume requirements, whereby, we bill a customer for a minimum level of shipments in the event a customer ships below their contractual requirements. If there are no future performance obligations, we will recognize these deficiency payments in revenue. In certain of these throughput agreements, a customer may later utilize such shortfall billings as credit towards future volume shipments in excess of its minimum levels within its respective contractual shortfall make-up period. Such amounts represent an obligation to perform future services, which may be initially deferred and later recognized as revenue based on estimated future shipping levels, including the likelihood of a customer’s ability to utilize such amounts prior to the end of the contractual shortfall make-up period. We recognize these deficiency payments in revenue when we do not expect we will be required to satisfy these performance obligations in the future based on the pattern of rights projected to be exercised by the customer. During the three months ended March 31, 2023 and 2022, we recognized $4.8 million and $5.2 million, respectively, of these deficiency payments in revenue, of which $0.9 million of the deficiency payments recognized during the three months ended March 31, 2022, related to deficiency payments billed in prior periods. We have other cost reimbursement provisions in our throughput / storage agreements providing that customers (including HF Sinclair) reimburse us for certain costs. Such reimbursements are recorded as revenue or deferred revenue depending on the nature of the cost. Deferred revenue is recognized over the remaining contractual term of the related throughput agreement.
Lessee Accounting	Leases We adopted ASC 842 effective January 1, 2019, and elected to adopt using the modified retrospective transition method and practical expedients, both of which are provided as options by the standard and further defined below. Lessee Accounting At inception, we determine if an arrangement is or contains a lease. Right-of-use assets represent our right to use an underlying asset for the lease term, and lease liabilities represent our payment obligation under the leasing arrangement. Right-of-use assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. We use our estimated incremental borrowing rate (“IBR”) to determine the present value of lease payments as most of our leases do not contain an implicit rate. Our IBR represents the interest rate which we would pay to borrow, on a collateralized basis, an amount equal to the lease payments over a similar term in a similar economic environment. We use the implicit rate when readily determinable. Operating leases are recorded in operating lease right-of-use assets and current and noncurrent operating lease liabilities on our consolidated balance sheet. Finance leases are included in properties and equipment, current finance lease liabilities and noncurrent finance lease liabilities on our consolidated balance sheet. When renewal options are defined in a lease, our lease term includes an option to extend the lease when it is reasonably certain we will exercise that option. Leases with a term of 12 months or less are not recorded on our balance sheet, and lease expense is
Lessor Accounting	Leases We adopted ASC 842 effective January 1, 2019, and elected to adopt using the modified retrospective transition method and practical expedients, both of which are provided as options by the standard and further defined below. Lessor Accounting Customer contracts that contain leases are generally classified as either operating leases, direct finance leases or sales-type leases. We consider inputs such as the lease term, fair value of the underlying asset and residual value of the underlying assets when assessing the classification.
Deferred Turnaround Costs	Deferred Turnaround Costs Our refinery processing units require regular major maintenance and repairs which are commonly referred to as “turnarounds.” The required frequency of the maintenance varies by unit, but generally is every four Turnaround costs are deferred and amortized over the period until the next scheduled turnaround.
Fair Value Measurements	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value measurements are derived using inputs (assumptions that market participants would use in pricing an asset or liability) including assumptions about risk. GAAP categorizes inputs used in fair value measurements into three broad levels as follows: • (Level 1) Quoted prices in active markets for identical assets or liabilities. • (Level 2) Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, similar assets and liabilities in markets that are not active or can be corroborated by observable market data. • (Level 3) Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes valuation techniques that involve significant unobservable inputs.

Sinclair Acquisition (Tables)

Sinclair Acquisition (Tables)	3 Months Ended
Sinclair Acquisition (Tables)	Mar. 31, 2023
Business Combination and Asset Acquisition [Abstract]
Schedule of Purchase Price Consideration and Allocation	The following tables present the purchase consideration and final purchase price allocation to the assets acquired and liabilities assumed on March 14, 2022: Purchase Consideration (in thousands except for per share amounts) HEP common units issued 21,000 Closing price per unit of HEP common units (1) $ 16.62 Purchase consideration paid in HEP common units 349,020 Cash consideration paid by HEP 325,000 Working capital adjustment payment by HEP (2) 3,955 Total cash consideration 328,955 Total purchase consideration $ 677,975 (1) Based on the HEP closing unit price on March 11, 2022. (2) Net of cash acquired
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	(In thousands) Assets Acquired Accounts receivable $ 3,005 Prepaid and other current assets 59 Properties and equipment 340,682 Operating lease right-of-use assets 105 Other assets 3,500 Goodwill 119,112 Equity method investments 229,891 Total assets acquired $ 696,354 Liabilities Assumed Accounts payable 1,528 Accrued property taxes 973 Other current liabilities 789 Operating lease liabilities 33 Noncurrent operating lease liabilities 72 Other long-term liabilities 14,984 Total liabilities assumed $ 18,379 Net assets acquired $ 677,975
Schedule of Pro Forma Information	The pro forma combined condensed financial data has been included for comparative purposes only and is not necessarily indicative of the results that might have occurred had the HEP Transaction taken place on January 1, 2021 and is not intended to be a projection of future results. Three Months Ended March 31, 2022 (In thousands) Sales and other revenues $ 134,960 Net income attributable to the partners $ 50,782

Revenues (Tables)

Revenues (Tables)	3 Months Ended
Revenues (Tables)	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregated Revenue	Disaggregated revenues were as follows: Three Months Ended 2023 2022 (In thousands) Pipelines $ 70,582 $ 64,780 Terminals, tanks and loading racks 46,187 37,015 Refinery processing units 26,525 18,403 $ 143,294 $ 120,198
Schedule of Revenues	R evenues on our consolidated statem ents of income were composed of the following lease and service revenues: Three Months Ended 2023 2022 (In thousands) Lease revenues $ 87,377 $ 72,914 Service revenues 55,917 47,284 $ 143,294 $ 120,198
Schedule of Contract Asset and Contract Liability Balances	Our consolidated balance sheets included the contract assets and liabilities in the table below: March 31, December 31, (In thousands) Contract assets $ 8,669 $ 6,672 Contract liabilities $ (3,274) $ —
Schedule of Future Performance Obligations	We expect to recognize revenue for these unfulfilled performance obligations as shown in the table below (amounts shown in table include both service and lease revenues): Years Ending December 31, (In millions) Remainder of 2023 $ 295 2024 367 2025 284 2026 268 2027 236 2028 235 Thereafter 690 Total $ 2,375

Leases (Tables)

Leases (Tables)	3 Months Ended
Leases (Tables)	Mar. 31, 2023
Leases [Abstract]
Schedule of Supplemental Balance Sheet Information	Supplemental balance sheet information related to leases was as follows (in thousands, except for lease term and discount rate): March 31, December 31, 2022 Operating leases: Operating lease right-of-use assets, net $ 2,078 $ 2,317 Current operating lease liabilities 886 968 Noncurrent operating lease liabilities 1,563 1,720 Total operating lease liabilities $ 2,449 $ 2,688 Finance leases: Properties and equipment $ 7,823 $ 7,649 Accumulated amortization (4,107) (3,979) Properties and equipment, net $ 3,716 $ 3,670 Current finance lease liabilities $ 4,608 $ 4,389 Noncurrent finance lease liabilities 61,645 62,513 Total finance lease liabilities $ 66,253 $ 66,902 Weighted average remaining lease term (in years): Operating leases 4.6 4.6 Finance leases 13.6 13.9 Weighted average discount rate: Operating leases 4.7% 4.6% Finance leases 5.7% 5.7%
Schedule of Supplemental Cash Flow Information and Components of Lease Expense	Supplemental cash flow and other information related to leases were as follows: Three Months Ended 2023 2022 (In thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows on operating leases $ 307 $ 276 Operating cash flows on finance leases $ 1,160 $ 981 Financing cash flows on finance leases $ 1,012 $ 881 The components of lease expense were as follows: Three Months Ended 2023 2022 (In thousands) Operating lease costs $ 301 $ 262 Finance lease costs Amortization of assets 299 192 Interest on lease liabilities 954 959 Variable lease cost 212 37 Total net lease cost $ 1,766 $ 1,450
Schedule of Operating and Finance Lease Maturities	Maturities of lease liabilities were as follows: March 31, 2023 Operating Finance (In thousands) 2023 $ 684 $ 6,032 2024 608 7,597 2025 491 7,138 2026 326 7,258 2027 205 6,511 2028 and thereafter 318 61,038 Total lease payments 2,632 95,574 Less: Imputed interest (183) (29,321) Total lease obligations 2,449 66,253 Less: Current lease liabilities (886) (4,608) Noncurrent lease liabilities $ 1,563 $ 61,645
Sales-Type Lease, Gain Recognized	The balance sheet impacts were composed of the following: Three Months Ended March 31, 2022 (In thousands) Net investment in leases $ 235,620 Properties and equipment, net (235,620) Gain on sales-type leases $ —
Schedule of Lease Income	Lease income recognized was as follows: Three Months Ended 2023 2022 (In thousands) Operating lease revenues $ 82,798 $ 69,975 Direct financing lease interest income 537 520 Sales-type lease interest income 19,864 12,123 Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable 4,579 2,939
Schedule of Minimum Undiscounted Lease Payments	Annual minimum undiscounted lease payments under our leases were as follows as of March 31, 2023: Operating Finance Sales-type Years Ending December 31, (In thousands) Remainder of 2023 $ 222,303 $ 1,676 $ 62,996 2024 270,998 2,226 82,478 2025 195,194 2,244 80,479 2026 181,204 2,262 80,479 2027 148,739 2,280 80,479 2028 and thereafter 522,446 34,940 681,221 Total lease receipt payments $ 1,540,884 $ 45,628 $ 1,068,132 Less: Imputed interest (29,394) (944,047) 16,234 124,085 Unguaranteed residual assets at end of leases — 390,331 Net investment in leases $ 16,234 $ 514,416
Schedule of Net Investment in Leases	Net investments in leases recorded on our balance sheet were composed of the following: March 31, 2023 December 31, 2022 Sales-type Leases Direct Financing Leases Sales-type Leases Direct Financing Leases (In thousands) (In thousands) Lease receivables (1) $ 411,077 $ 16,234 $ 418,989 $ 16,264 Unguaranteed residual assets 103,339 — 110,466 — Net investment in leases $ 514,416 $ 16,234 $ 529,455 $ 16,264 (1) Current portion of lease receivables included in prepaid and other current assets on the balance sheet.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
Fair Value Measurements (Tables)	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Schedule of Carrying Amounts of Estimated Fair Values of Senior Notes	The carrying amounts and estimated fair values of our senior notes were as follows: March 31, 2023 December 31, 2022 Financial Instrument Fair Value Input Level Carrying Fair Value Carrying Fair Value (In thousands) Liabilities: 5% Senior Notes Level 2 $ 494,305 $ 468,380 $ 494,047 $ 458,090 6.375% Senior Notes Level 2 394,580 398,480 394,287 394,568 Total Liabilities $ 888,885 $ 866,860 $ 888,334 $ 852,658

Properties and Equipment (Table

Properties and Equipment (Tables)	3 Months Ended
Properties and Equipment (Tables)	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Properties and Equipment	The carrying amounts of our properties and equipment were as follows: March 31, December 31, (In thousands) Pipelines, terminals and tankage $ 1,584,825 $ 1,567,359 Refinery assets 353,998 353,998 Land and right of way 171,368 171,327 Construction in progress 21,917 23,027 Other 69,550 69,098 2,201,658 2,184,809 Less accumulated depreciation (815,698) (795,921) $ 1,385,960 $ 1,388,888

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
Intangible Assets (Tables)	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets by Major Class	The carrying amounts of our intangible assets were as follows: Useful Life March 31, December 31, (In thousands) Delek transportation agreement 30 years $ 59,933 $ 59,933 HF Sinclair transportation agreement 10-15 years 75,131 75,131 Customer relationships 10 years 69,683 69,683 Other 20 years 50 50 204,797 204,797 Less accumulated amortization (148,586) (145,497) $ 56,211 $ 59,300

Employees, Retirement and Inc_2

Employees, Retirement and Incentive Plans (Tables)	3 Months Ended
Employees, Retirement and Incentive Plans (Tables)	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of Phantom Units	A summary of phantom unit activity and changes during the three months ended March 31, 2023, is presented below: Phantom Units Units Weighted Average Grant-Date Fair Value Outstanding at January 1, 2023 (nonvested) 115,809 $ 16.66 Granted 1,479 18.49 Vesting and transfer of full ownership to recipients (330) 11.92 Forfeited (804) 11.92 Outstanding at March 31, 2023 (nonvested) 116,154 16.73
Schedule of Performance Units	A summary of performance unit activity and changes for the three months ended March 31, 2023, is presented below: Performance Units Units Outstanding at January 1, 2023 (nonvested) 42,852 Granted 513 Outstanding at March 31, 2023 (nonvested) 43,365

Debt (Tables)

Debt (Tables)	3 Months Ended
Debt (Tables)	Mar. 31, 2023
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	The carrying amounts of our long-term debt were as follows: March 31, December 31, (In thousands) Credit Agreement Amount outstanding $ 651,500 $ 668,000 5% Senior Notes Principal 500,000 500,000 Unamortized premium and debt issuance costs (5,695) (5,953) 494,305 494,047 6.375% Senior Notes Principal 400,000 400,000 Unamortized premium and debt issuance costs (5,420) (5,713) 394,580 394,287 Total long-term debt $ 1,540,385 $ 1,556,334

Net Income Per Limited Partne_2

Net Income Per Limited Partner Unit (Tables)	3 Months Ended
Net Income Per Limited Partner Unit (Tables)	Mar. 31, 2023
Net Income per Limited Partner Unit [Abstract]
Schedule of Net Income per Limited Partner Unit	Net income per limited partner unit is computed as follows: Three Months Ended 2023 2022 (In thousands, except per unit data) Net income attributable to the partners $ 57,522 $ 49,559 Less: Participating securities’ share in earnings (73) (111) Net income attributable to common units 57,449 49,448 Weighted average limited partners’ units outstanding 126,440 109,640 Limited partners’ per unit interest in earnings - basic and diluted $ 0.45 $ 0.45

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
Segment Information (Tables)	Mar. 31, 2023
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Three Months Ended 2023 2022 (In thousands) Revenues: Pipelines and terminals - affiliate $ 90,353 $ 73,851 Pipelines and terminals - third-party 26,416 27,944 Refinery processing units - affiliate 26,525 18,403 Total segment revenues $ 143,294 $ 120,198 Segment operating income: Pipelines and terminals $ 55,053 $ 49,804 Refinery processing units 11,436 5,582 Total segment operating income 66,489 55,386 Unallocated general and administrative expenses (4,635) (4,312) Interest expense (25,978) (13,639) Interest income 20,400 12,647 Equity in earnings of equity method investments 3,882 3,626 Gain on sale of assets and other 173 101 Income before income taxes $ 60,331 $ 53,809 Capital Expenditures: Pipelines and terminals $ 7,614 $ 10,421 Refinery processing units — 3,726 Total capital expenditures $ 7,614 $ 14,147 March 31, December 31, 2022 (In thousands) Identifiable assets: Pipelines and terminals (1) $ 2,134,453 $ 2,152,159 Refinery processing units 302,280 304,332 Other 296,367 291,011 Total identifiable assets $ 2,733,100 $ 2,747,502 (1) Included goodwill of $342.8 million as of March 31, 2023 and December 31, 2022, respectively.

Supplemental Guarantor _ Non-_2

Supplemental Guarantor / Non-Guarantor Financial Information (Tables)	3 Months Ended
	Mar. 31, 2023
Supplemental Guarantor / Non-Guarantor Financial Information [Abstract]
Schedule of Condensed Consolidating Balance Sheet	Condensed Consolidating Balance Sheet March 31, 2023 Parent Guarantor Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 7,245 $ (1,130) $ 990 $ — $ 7,105 Accounts receivable — 86,658 1,414 (1,342) 86,730 Prepaid and other current assets 462 11,472 370 (370) 11,934 Total current assets 7,707 97,000 2,774 (1,712) 105,769 Properties and equipment, net — 1,385,960 — — 1,385,960 Operating lease right-of-use assets — 2,078 — — 2,078 Net investment in leases — 524,564 101,954 (101,954) 524,564 Investment in subsidiaries 2,428,056 68,956 — (2,497,012) — Intangible assets, net — 56,211 — — 56,211 Goodwill — 342,762 — — 342,762 Equity method investments — 240,007 34,135 — 274,142 Deferred turnaround costs — 23,363 — — 23,363 Other assets 5,420 12,831 — — 18,251 Total assets $ 2,441,183 $ 2,753,732 $ 138,863 $ (2,600,678) $ 2,733,100 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 29,050 $ 396 $ (1,342) $ 28,104 Accrued interest 17,567 — — — 17,567 Deferred revenue — 15,316 — — 15,316 Accrued property taxes — 7,101 — — 7,101 Current operating lease liabilities — 886 — — 886 Current finance lease liabilities — 6,867 — (2,259) 4,608 Other current liabilities 439 2,054 555 — 3,048 Total current liabilities 18,006 61,274 951 (3,601) 76,630 Long-term debt 1,540,385 — — — 1,540,385 Noncurrent operating lease liabilities — 1,563 — — 1,563 Noncurrent finance lease liabilities — 149,828 — (88,183) 61,645 Other long-term liabilities 216 29,517 — — 29,733 Deferred revenue — 21,963 — — 21,963 Class B unit — 61,531 — — 61,531 Equity - partners 882,576 2,428,056 68,956 (2,508,894) 870,694 Equity - noncontrolling interests — — 68,956 — 68,956 Total liabilities and equity $ 2,441,183 $ 2,753,732 $ 138,863 $ (2,600,678) $ 2,733,100 Condensed Consolidating Balance Sheet December 31, 2022 Parent Guarantor Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) ASSETS Current assets: Cash and cash equivalents $ 4,316 $ 4,454 $ 2,147 $ — $ 10,917 Accounts receivable — 79,689 1,453 (1,339) 79,803 Prepaid and other current assets 256 12,141 356 (356) 12,397 Total current assets 4,572 96,284 3,956 (1,695) 103,117 Properties and equipment, net — 1,388,888 — — 1,388,888 Operating lease right-of-use assets — 2,317 — — 2,317 Net investment in leases — 539,705 101,871 (101,871) 539,705 Investment in subsidiaries 2,432,767 69,754 — (2,502,521) — Intangible assets, net — 59,300 — — 59,300 Goodwill — 342,762 — — 342,762 Equity method investments — 235,858 34,746 — 270,604 Deferred turnaround costs — 24,154 — — 24,154 Other assets 5,865 10,790 — — 16,655 Total assets $ 2,443,204 $ 2,769,812 $ 140,573 $ (2,606,087) $ 2,747,502 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ — $ 43,303 $ 545 $ (1,339) $ 42,509 Accrued interest 17,992 — — — 17,992 Deferred revenue — 12,087 — — 12,087 Accrued property taxes — 5,449 — — 5,449 Current operating lease liabilities — 968 — — 968 Current finance lease liabilities — 6,560 — (2,171) 4,389 Other current liabilities 117 1,793 520 — 2,430 Total current liabilities 18,109 70,160 1,065 (3,510) 85,824 Long-term debt 1,556,334 — — — 1,556,334 Noncurrent operating lease liabilities — 1,720 — — 1,720 Noncurrent finance lease liabilities — 150,935 — (88,422) 62,513 Other long-term liabilities — 29,111 — — 29,111 Deferred revenue — 24,613 — — 24,613 Class B unit — 60,507 — — 60,507 Equity - partners 868,760 2,432,767 69,754 (2,514,155) 857,126 Equity - noncontrolling interests — — 69,754 — 69,754 Total liabilities and equity $ 2,443,203 $ 2,769,813 $ 140,573 $ (2,606,087) $ 2,747,502
Schedule of Condensed Consolidating Statement of Income	Condensed Consolidating Statement of Income Three Months Ended March 31, 2023 Parent Guarantor Restricted Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 116,878 $ — $ — $ 116,878 Third parties — 26,416 — — 26,416 — 143,294 — — 143,294 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 50,822 1,320 — 52,142 Depreciation and amortization — 24,663 — — 24,663 General and administrative 1,482 3,153 — — 4,635 1,482 78,638 1,320 — 81,440 Operating income (loss) (1,482) 64,656 (1,320) — 61,854 Other income (expense): Equity in earnings of subsidiaries 84,028 1,752 — (85,780) — Equity in earnings of equity method investments — 3,173 709 — 3,882 Interest expense (25,024) (5,069) — 4,115 (25,978) Interest income — 20,400 4,115 (4,115) 20,400 Gain on sale of assets and other — 173 — — 173 59,004 20,429 4,824 (85,780) (1,523) Income before income taxes 57,522 85,085 3,504 (85,780) 60,331 State income tax expense — (34) — — (34) Net income 57,522 85,051 3,504 (85,780) 60,297 Allocation of net income attributable to noncontrolling interests — (1,023) (1,752) — (2,775) Net income attributable to the partners $ 57,522 $ 84,028 $ 1,752 $ (85,780) $ 57,522 Condensed Consolidating Statement of Income Three Months Ended March 31, 2022 Parent Guarantor Non-Guarantor Non-Restricted Subsidiaries Eliminations Consolidated (In thousands) Revenues: Affiliates $ — $ 92,254 $ — $ — $ 92,254 Third parties — 27,944 — — 27,944 — 120,198 — — 120,198 Operating costs and expenses: Operations (exclusive of depreciation and amortization) — 41,934 691 — 42,625 Depreciation and amortization — 22,187 — — 22,187 General and administrative 1,088 3,224 — — 4,312 1,088 67,345 691 — 69,124 Operating income (loss) (1,088) 52,853 (691) — 51,074 Other income (expense): Equity in earnings of subsidiaries 63,327 2,171 — (65,498) — Equity in earnings of equity method investments — 2,720 906 — 3,626 Interest expense (12,680) (5,086) — 4,127 (13,639) Interest income — 12,647 4,127 (4,127) 12,647 Gain on sale of assets and other — 101 — — 101 50,647 12,553 5,033 (65,498) 2,735 Income before income taxes 49,559 65,406 4,342 (65,498) 53,809 State income tax expense — (31) — — (31) Net income 49,559 65,375 4,342 (65,498) 53,778 Allocation of net income attributable to noncontrolling interests — (2,048) (2,171) — (4,219) Net income attributable to the partners $ 49,559 $ 63,327 $ 2,171 $ (65,498) $ 49,559

Description of Business and P_3

Description of Business and Presentation of Financial Statements (Details) $ in Thousands, bbl in Millions		3 Months Ended
	Mar. 14, 2022 USD ($) terminal mi shares bbl	Mar. 31, 2023 USD ($) segment	Mar. 31, 2022 USD ($)
Other Ownership Interests [Line Items]
Number of reportable segments \| segment		2
Deficiency payments billed in prior periods			$ 900
Minimum
Other Ownership Interests [Line Items]
Frequency of maintenance		4 years
Maximum
Other Ownership Interests [Line Items]
Frequency of maintenance		5 years
Shortfall Billings
Other Ownership Interests [Line Items]
Recognition of deficiency payments in revenue		$ 4,800	$ 5,200
Osage
Other Ownership Interests [Line Items]
Equity method investment, ownership percentage		50%
Cheyenne Pipeline LLC
Other Ownership Interests [Line Items]
Equity method investment, ownership percentage		50%
Cushing Connect Pipeline & Terminal LLC
Other Ownership Interests [Line Items]
Equity method investment, ownership percentage		50%
Saddle Butte Pipeline III, LLC
Other Ownership Interests [Line Items]
Equity method investment, ownership percentage	25.06%	25.06%
Pioneer Investments Corp.
Other Ownership Interests [Line Items]
Equity method investment, ownership percentage	49.995%	49.995%
UNEV
Other Ownership Interests [Line Items]
Remaining ownership interest acquired	0.25
Sinclair Merger
Other Ownership Interests [Line Items]
Units issued in transaction (in shares) \| shares	21,000,000
Value of shares issued in transaction	$ 349,020
Transaction cash considerations transferred	328,955
Aggregate consideration paid in transaction	$ 677,975
Size of pipeline \| mi	1,200
Number of product terminals \| terminal	8
Number of crude terminals \| terminal	2
Terminal storage (in barrels) \| bbl	4.5
Sinclair Merger \| REH Company
Other Ownership Interests [Line Items]
Units issued in transaction (in shares) \| shares	21,000,000
Percentage of pro forma equity representing shares issued in transaction	0.166
Value of shares issued in transaction	$ 349,000
Transaction cash considerations transferred	329,000
Aggregate consideration paid in transaction	$ 678,000
Shares originally held in escrow (in shares) \| shares	5,290,000
HF Sinclair
Other Ownership Interests [Line Items]
Percentage of ownership in variable interest entity		47%
HF Sinclair \| Sinclair Merger \| REH Company
Other Ownership Interests [Line Items]
Units issued in transaction (in shares) \| shares	60,230,036
Percentage of pro forma equity representing shares issued in transaction	0.27
Value of shares issued in transaction	$ 2,149,000

Sinclair Acquisition - Narrativ

Sinclair Acquisition - Narrative (Details) $ in Thousands, bbl in Millions		3 Months Ended
	Mar. 14, 2022 USD ($) terminal nomination mi shares bbl	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Business Acquisition [Line Items]
Goodwill		$ 342,762	$ 342,762
Saddle Butte Pipeline III, LLC
Business Acquisition [Line Items]
Equity method investment, ownership percentage	25.06%	25.06%
Pioneer Investments Corp.
Business Acquisition [Line Items]
Equity method investment, ownership percentage	49.995%	49.995%
UNEV
Business Acquisition [Line Items]
Remaining ownership interest acquired	0.25
REH Company
Business Acquisition [Line Items]
Number of nominations to the Board of Directors \| nomination	1
Sinclair Merger
Business Acquisition [Line Items]
Units issued in transaction (in shares) \| shares	21,000,000
Value of shares issued in transaction	$ 349,020
Transaction cash considerations transferred	328,955
Aggregate consideration paid in transaction	$ 677,975
Size of pipeline \| mi	1,200
Number of product terminals \| terminal	8
Number of crude terminals \| terminal	2
Barrels of crude oil, value \| bbl	4.5
Goodwill	$ 119,112
Incremental acquisition and integration costs		$ 500
Sinclair Merger \| REH Company
Business Acquisition [Line Items]
Ownership threshold of units under agreement (in shares) \| shares	10,500,000
Ownership percentage threshold under agreement (in shares)	0.05
Sinclair Merger \| REH Company
Business Acquisition [Line Items]
Units issued in transaction (in shares) \| shares	21,000,000
Percentage of pro forma equity representing shares issued in transaction	0.166
Value of shares issued in transaction	$ 349,000
Transaction cash considerations transferred	329,000
Aggregate consideration paid in transaction	$ 678,000
Units issued in transaction, restricted to lock-up period (in shares) \| shares	15,750,000
Sinclair Merger \| REH Company \| HF Sinclair
Business Acquisition [Line Items]
Units issued in transaction (in shares) \| shares	60,230,036
Percentage of pro forma equity representing shares issued in transaction	0.27
Value of shares issued in transaction	$ 2,149,000

Sinclair Acquisition - Schedule

Sinclair Acquisition - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Details) - Sinclair Merger $ / shares in Units, $ in Thousands	Mar. 14, 2022 USD ($) $ / shares shares
Business Acquisition [Line Items]
HEP Common units issued (in shares) \| shares	21,000,000
Closing price per unit (in USD per share) \| $ / shares	$ 16.62
Purchase consideration paid in HEP common units	$ 349,020
Cash consideration paid by HEP	325,000
Working capital adjustment payment by HEP	3,955
Total cash consideration	328,955
Total purchase consideration	$ 677,975

Sinclair Acquisition - Schedu_2

Sinclair Acquisition - Schedule of Purchase Consideration (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 14, 2022
Assets Acquired
Goodwill	$ 342,762	$ 342,762
Sinclair Merger
Assets Acquired
Accounts receivable			$ 3,005
Prepaid and other current assets			59
Properties and equipment			340,682
Operating lease right-of-use assets			105
Other assets			3,500
Goodwill			119,112
Equity method investments			229,891
Total assets acquired			696,354
Liabilities Assumed
Accounts payable			1,528
Accrued property taxes			973
Other current liabilities			789
Operating lease liabilities			33
Noncurrent operating lease liabilities			72
Other long-term liabilities			14,984
Total liabilities assumed			18,379
Net assets acquired			$ 677,975

Sinclair Acquisition - Schedu_3

Sinclair Acquisition - Schedule of Pro Forma Information (Details) - Sinclair Merger $ in Thousands	3 Months Ended
	Mar. 31, 2022 USD ($)
Business Acquisition [Line Items]
Sales and other revenues	$ 134,960
Net income attributable to the partners	$ 50,782

Cushing Connect Joint Venture (

Cushing Connect Joint Venture (Details) - Cushing Connect Joint Venture bbl in Thousands	Oct. 02, 2019 bbl
Schedule of Equity Method Investments [Line Items]
Pipeline volume (in barrels per day)	160
Terminal storage (in barrels)	1,500

Revenues - Schedule of Disaggre

Revenues - Schedule of Disaggregated Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	$ 143,294	$ 120,198
Pipelines
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	70,582	64,780
Terminals, tanks and loading racks
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	46,187	37,015
Refinery processing units
Disaggregation of Revenue [Line Items]
Disaggregated Revenue	$ 26,525	$ 18,403

Revenues - Schedule of Affiliat

Revenues - Schedule of Affiliate and Third Party Revenues (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue from External Customer [Line Items]
Lease revenues	$ 87,377	$ 72,914
Operating Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]	Lease and service revenues	Lease and service revenues
Lease and service revenues	$ 143,294	$ 120,198
Service revenues
Revenue from External Customer [Line Items]
Service revenues	$ 55,917	$ 47,284

Revenues - Schedule of Contract

Revenues - Schedule of Contract Asset and Liability Balances (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Contract assets	$ 8,669	$ 6,672
Contract liabilities	$ (3,274)	$ 0

Revenues - Narrative (Details)

Revenues - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
Revenues - Narrative (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Revenue from External Customer [Line Items]
Revenue previously included in contract liability		$ 900
Revenue included in contract assets	$ 2,100	$ 45
Performance obligation revenue	$ 2,375,000
Minimum
Revenue from External Customer [Line Items]
Payment terms under contracts with customers	10 days
Maximum
Revenue from External Customer [Line Items]
Payment terms under contracts with customers	30 days

Revenues - Schedule of Future P

Revenues - Schedule of Future Performance Obligations (Details) $ in Millions	Mar. 31, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligation revenue	$ 2,375
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligation revenue	$ 295
Satisfaction period	9 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligation revenue	$ 367
Satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligation revenue	$ 284
Satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligation revenue	$ 268
Satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligation revenue	$ 236
Satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligation revenue	$ 235
Satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unfulfilled performance obligation revenue	$ 690
Satisfaction period	1 year

Leases - Narrative (Details)

Leases - Narrative (Details)	3 Months Ended
Leases - Narrative (Details)	Mar. 31, 2023 USD ($) renewalOption	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)
Lessee, Lease, Description [Line Items]
Finance lease term	10 years
Cost of asset under finance leases	$ 7,823,000		$ 7,649,000
Accumulated depreciation of assets under finance leases	$ 4,107,000		$ 3,979,000
Number of renewal options \| renewalOption	1
Finance lease extension option term	10 years
Gain (loss) on sales-type lease	$ 0	$ 0
Minimum
Lessee, Lease, Description [Line Items]
Operating lease term	1 year
Minimum \| Vehicles
Lessee, Lease, Description [Line Items]
Finance lease term	33 months
Maximum
Lessee, Lease, Description [Line Items]
Operating lease term	22 years
Operating lease renewal term	10 years
Maximum \| Vehicles
Lessee, Lease, Description [Line Items]
Finance lease term	48 months

Leases - Supplemental Balance S

Leases - Supplemental Balance Sheet (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Operating leases:
Operating lease right-of-use assets, net	$ 2,078	$ 2,317
Current operating lease liabilities	886	968
Noncurrent operating lease liabilities	1,563	1,720
Total operating lease liabilities	2,449	2,688
Finance leases:
Properties and equipment	7,823	7,649
Accumulated amortization	(4,107)	(3,979)
Properties and equipment, net	$ 3,716	$ 3,670
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Properties and equipment, net	Properties and equipment, net
Current finance lease liabilities	$ 4,608	$ 4,389
Noncurrent finance lease liabilities	61,645	62,513
Total finance lease liabilities	$ 66,253	$ 66,902
Weighted average remaining lease term (in years):
Operating leases	4 years 7 months 6 days	4 years 7 months 6 days
Finance leases	13 years 7 months 6 days	13 years 10 months 24 days
Weighted average discount rate:
Operating leases	4.70%	4.60%
Finance leases	5.70%	5.70%

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows on operating leases	$ 307	$ 276
Operating cash flows on finance leases	1,160	981
Financing cash flows on finance leases	$ 1,012	$ 881

Leases - Operating and Finance

Leases - Operating and Finance Lease Maturities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Operating
2023	$ 684
2024	608
2025	491
2026	326
2027	205
2028 and thereafter	318
Total lease payments	2,632
Less: Imputed interest	(183)
Total operating lease liabilities	2,449	$ 2,688
Less: Current lease liabilities	(886)	(968)
Noncurrent operating lease liabilities	1,563	1,720
Finance
2023	6,032
2024	7,597
2025	7,138
2026	7,258
2027	6,511
2028 and thereafter	61,038
Total lease payments	95,574
Less: Imputed interest	(29,321)
Total finance lease liabilities	66,253	66,902
Less: Current lease liabilities	(4,608)	(4,389)
Noncurrent lease liabilities	$ 61,645	$ 62,513

Leases - Components of Lease Ex

Leases - Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Leases [Abstract]
Operating lease costs	$ 301	$ 262
Amortization of assets	299	192
Interest on lease liabilities	954	959
Variable lease cost	212	37
Total net lease cost	$ 1,766	$ 1,450

Leases - Gain on Sales-Type Lea

Leases - Gain on Sales-Type Leases (Details) - USD ($)	3 Months Ended
Leases - Gain on Sales-Type Leases (Details) - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Leases [Abstract]
Net investment in leases		$ 235,620,000
Properties and equipment, net		(235,620,000)
Gain on sales-type leases	$ 0	$ 0

Leases - Schedule of Lease Inco

Leases - Schedule of Lease Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Leases [Abstract]
Operating lease revenues	$ 82,798	$ 69,975
Direct financing lease interest income	537	520
Sales-type lease interest income	19,864	12,123
Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable	$ 4,579	$ 2,939

Leases - Schedule of Minimum Un

Leases - Schedule of Minimum Undiscounted Lease Payments (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Operating
Remainder of 2023	$ 222,303
2024	270,998
2025	195,194
2026	181,204
2027	148,739
2028 and thereafter	522,446
Total lease receipt payments	1,540,884
Sales-type
Net investment in leases		$ 235,620
Finance
Finance and Sales-type
Remainder of 2023	1,676
2024	2,226
2025	2,244
2026	2,262
2027	2,280
2028 and thereafter	34,940
Total lease receipt payments	45,628
Finance
Less: Imputed interest	(29,394)
Finance lease receivables	16,234
Unguaranteed residual assets at end of leases	0
Net investment in leases	16,234
Sales-type
Finance and Sales-type
Remainder of 2023	62,996
2024	82,478
2025	80,479
2026	80,479
2027	80,479
2028 and thereafter	681,221
Total lease receipt payments	1,068,132
Sales-type
Less: Imputed interest	(944,047)
Sales-type lease receivables	124,085
Unguaranteed residual assets at end of leases	390,331
Net investment in leases	$ 514,416

Leases - Net Investments in Lea

Leases - Net Investments in Leases (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Sales-type
Lease receivable	$ 411,077	$ 418,989
Unguaranteed residual assets	103,339	110,466
Net investment in leases	514,416	529,455
Finance
Lease receivables	16,234	16,264
Unguaranteed residual assets	0	0
Net investment in leases	$ 16,234	$ 16,264

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Apr. 08, 2022
5% Senior Notes
Debt Instrument [Line Items]
Stated interest rate, senior notes	5%
6.375% Senior Notes
Debt Instrument [Line Items]
Stated interest rate, senior notes	6.375%		6.375%
Carrying Value
Debt Instrument [Line Items]
Total Liabilities	$ 888,885	$ 888,334
Carrying Value \| Level 2 \| 5% Senior Notes
Debt Instrument [Line Items]
Total Liabilities	494,305	494,047
Carrying Value \| Level 2 \| 6.375% Senior Notes
Debt Instrument [Line Items]
Total Liabilities	394,580	394,287
Fair Value
Debt Instrument [Line Items]
Total Liabilities	866,860	852,658
Fair Value \| Level 2 \| 5% Senior Notes
Debt Instrument [Line Items]
Total Liabilities	468,380	458,090
Fair Value \| Level 2 \| 6.375% Senior Notes
Debt Instrument [Line Items]
Total Liabilities	$ 398,480	$ 394,568

Properties and Equipment (Detai

Properties and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended
Properties and Equipment (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Properties and equipment	$ 2,201,658		$ 2,184,809
Less accumulated depreciation	(815,698)		(795,921)
Properties and equipment, net	1,385,960		1,388,888
Depreciation expense	20,200	$ 18,500
Pipelines, terminals and tankage
Property, Plant and Equipment [Line Items]
Properties and equipment	1,584,825		1,567,359
Refinery assets
Property, Plant and Equipment [Line Items]
Properties and equipment	353,998		353,998
Land and right of way
Property, Plant and Equipment [Line Items]
Properties and equipment	171,368		171,327
Construction in progress
Property, Plant and Equipment [Line Items]
Properties and equipment	21,917		23,027
Other
Property, Plant and Equipment [Line Items]
Properties and equipment	$ 69,550		$ 69,098

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	3 Months Ended
Intangible Assets (Details) - USD ($)	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Finite-Lived Intangible Assets, Net [Abstract]
Intangible assets, gross	$ 204,797,000		$ 204,797,000
Less accumulated amortization	(148,586,000)		(145,497,000)
Intangible assets, net	56,211,000		59,300,000
Amortization expense	3,100,000	$ 3,500,000
Estimated amortization expense for 2024	9,100,000
Estimated amortization expense for 2025	9,100,000
Estimated amortization expense for 2026	9,100,000
Estimated amortization expense for 2027	9,100,000
Estimated amortization expense for 2028	9,000,000
Basis in transportation agreements	$ 0
Delek transportation agreement
Finite-Lived Intangible Assets, Net [Abstract]
Useful Life	30 years
Intangible assets, gross	$ 59,933,000		59,933,000
HF Sinclair transportation agreement
Finite-Lived Intangible Assets, Net [Abstract]
Intangible assets, gross	$ 75,131,000		75,131,000
HF Sinclair transportation agreement \| Minimum
Finite-Lived Intangible Assets, Net [Abstract]
Useful Life	10 years
HF Sinclair transportation agreement \| Maximum
Finite-Lived Intangible Assets, Net [Abstract]
Useful Life	15 years
Customer relationships
Finite-Lived Intangible Assets, Net [Abstract]
Useful Life	10 years
Intangible assets, gross	$ 69,683,000		69,683,000
Other
Finite-Lived Intangible Assets, Net [Abstract]
Useful Life	20 years
Intangible assets, gross	$ 50,000		$ 50,000

Employees, Retirement and Inc_3

Employees, Retirement and Incentive Plans - Retirement and Benefit Plan Costs (Details) $ in Millions	3 Months Ended
	Mar. 31, 2023 USD ($) plan component shares	Mar. 31, 2022 USD ($)
Share-based Compensation Arrangements
Retirement and benefit costs \| $	$ 3	$ 2.4
Number of long-term incentive plan components \| component	5
Number of incentive-based award plans \| plan	2
Compensation costs \| $	$ 0.4	$ 0.6
Long-term Incentive Plan
Share-based Compensation Arrangements
Units authorized to be granted (in shares) \| shares	2,500,000
Units not yet granted (in shares) \| shares	771,313

Employees, Retirement and Inc_4

Employees, Retirement and Incentive Plans - Phantom Units (Details) - Phantom Units - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Units outstanding at beginning of period (in shares)	115,809
Granted (in shares)	1,479
Vesting and transfer of full ownership to recipients (in shares)	(330)
Forfeited (in shares)	(804)
Units outstanding at end of period (in shares)	116,154
Weighted Average Grant-Date Fair Value
Units outstanding at beginning of period (in USD per share)	$ 16.66
Granted (in USD per share)	18.49
Vesting and transfer of full ownership to recipients (in USD per share)	11.92
Forfeited (in USD per share)	11.92
Units outstanding at end of period (in USD per share)	$ 16.73
Grant date fair value of units vested and transferred	$ 4	$ 39
Unrecognized compensation related to nonvested units	$ 1,100
Weighted average recognition period	1 year 1 month 6 days
Minimum
Share-based Compensation Arrangements
Award vesting period	1 year
Maximum
Share-based Compensation Arrangements
Award vesting period	3 years

Employees, Retirement and Inc_5

Employees, Retirement and Incentive Plans - Performance Units (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Performance Shares
Share-based Compensation Arrangement, Nonvested [Roll Forward]
Units outstanding at beginning of period (in shares)	42,852
Granted (in shares)	513
Units outstanding at end of period (in shares)	43,365
Grant date fair value of units vested and transferred		$ 600,000
Value of performance units vested and expected to vest	$ 700,000
Unrecognized compensation related to nonvested units	$ 500,000
Weighted average recognition period	1 year 4 months 24 days
Long-term Incentive Plan
Share-based Compensation Arrangement, Nonvested [Roll Forward]
Purchase of common units	$ 0
Long-term Incentive Plan \| Performance Shares
Share-based Compensation Arrangements
Performance period	3 years
Range of performance units earned, minimum	0%
Range of performance units earned, maximum	200%

Debt - Credit Agreement (Detail

Debt - Credit Agreement (Details)	Apr. 30, 2021 USD ($)
Debt Instrument [Line Items]
Maximum borrowing capacity under revolving credit agreement	$ 1,200,000,000
Line of credit maximum accordion feature	1,700,000,000
Letter of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity under revolving credit agreement	$ 50,000,000

Debt - Senior Notes (Details)

Debt - Senior Notes (Details) - USD ($)	Apr. 08, 2022	Mar. 31, 2023
6.375% Senior Notes
Debt Instrument [Line Items]
Aggregate principal amount of senior note	$ 400,000,000
Stated interest rate, senior notes	6.375%	6.375%
Proceeds from issuance of debt	$ 393,000,000
5% Senior Notes
Debt Instrument [Line Items]
Aggregate principal amount of senior note		$ 500,000,000
Stated interest rate, senior notes		5%

Debt - Long-Term Debt (Details)

Debt - Long-Term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Apr. 08, 2022
Debt Instrument [Line Items]
Amount outstanding	$ 651,500	$ 668,000
Total long-term debt	1,540,385	1,556,334
5% Senior Notes
Debt Instrument [Line Items]
Principal	500,000	500,000
Unamortized premium and debt issuance costs	(5,695)	(5,953)
Senior Notes	$ 494,305	494,047
Stated interest rate, senior notes	5%
6.375% Senior Notes
Debt Instrument [Line Items]
Principal	$ 400,000	400,000
Unamortized premium and debt issuance costs	(5,420)	(5,713)
Senior Notes	$ 394,580	$ 394,287
Stated interest rate, senior notes	6.375%		6.375%

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Related Party Transaction [Line Items]
Revenues:	$ 143,294	$ 120,198
Accounts receivables due	71,295		$ 63,459
Accounts payable due	9,948		15,756
Lease income	600	500
Sales-type lease payments received	$ 20,600	$ 12,600
Sales-Type Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]	Gain on sale of assets and other	Gain on sale of assets and other
HF Sinclair
Related Party Transaction [Line Items]
Minimum annualized payments received	$ 456,600
Administrative fee	1,300	$ 800
Revenues:	116,900	92,300
Reimbursements for expense and capital projects	1,300	3,100
Distributions on common units	20,900	20,900
Accounts receivables due	71,300		63,500
Accounts payable due	9,900		$ 15,800
Deferred revenue	3,300
HF Sinclair \| Annual Administrative Fee
Related Party Transaction [Line Items]
Administrative fee	5,000
HF Sinclair \| Reimbursements Paid
Related Party Transaction [Line Items]
Expense of employees supporting operations	$ 20,600	$ 16,100
HF Sinclair \| Revenue Benchmark \| Revenue from Rights Concentration Risk
Related Party Transaction [Line Items]
Percentage of total revenue	82%

Partners' Equity Income Allocat

Partners' Equity Income Allocations and Cash Distributions (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended
	Apr. 20, 2023	Mar. 31, 2023	Mar. 31, 2022
Class of Stock [Line Items]
Partners' capital units held by controlling interest (in shares)		59,630,030
Ownership percentage, controlling interest		47%
Value of common units available to issue and sell under offering program		$ 200
Units issued under offering program to date (in shares)		2,413,153
Proceeds from common unit issuance program		$ 82.3
Units issued under offering program during the period (in shares)		0	0
Cash distributions		$ 44.3	$ 44.3
Subsequent Event
Class of Stock [Line Items]
Cash distribution declared (in USD per share)	$ 0.35

Net Income Per Limited Partne_3

Net Income Per Limited Partner Unit (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Net Income per Limited Partner Unit [Abstract]
Net income attributable to the partners	$ 57,522	$ 49,559
Less: Participating securities’ share in earnings	(73)	(111)
Net income attributable to common units	$ 57,449	$ 49,448
Weighted average limited partners’ units outstanding, basic (in shares)	126,440	109,640
Weighted average limited partners’ units outstanding, diluted (in shares)	126,440	109,640
Limited partners’ per unit interest in earnings— basic (in USD per share)	$ 0.45	$ 0.45
Limited partners’ per unit interest in earnings— diluted (in USD per share)	$ 0.45	$ 0.45

Environmental (Details)

Environmental (Details) - USD ($) $ in Millions	3 Months Ended
Environmental (Details) - USD ($) $ in Millions	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Loss Contingencies [Line Items]
Environmental remediation expense	$ 0.4	$ 0.1
Environmental Remediation Expense, Statement of Income or Comprehensive Income [Extensible Enumeration]	Operations (exclusive of depreciation and amortization)	Operations (exclusive of depreciation and amortization)
Accrued environmental liabilities	$ 19.8		$ 19.5
Other Noncurrent Liabilities
Loss Contingencies [Line Items]
Accrued environmental liabilities	$ 17.8		$ 17.5

Segments Information (Details)

Segments Information (Details) $ in Thousands	3 Months Ended
Segments Information (Details) $ in Thousands	Mar. 31, 2023 USD ($) segment processingUnit facility	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments \| segment	2
Revenues:	$ 143,294	$ 120,198
Operating income	61,854	51,074
Unallocated general and administrative expenses	(4,635)	(4,312)
Interest expense	(25,978)	(13,639)
Interest income	20,400	12,647
Equity in earnings of equity method investments	3,882	3,626
Gain on sale of assets and other	173	101
Income before income taxes	60,331	53,809
Capital Expenditures:	7,614	14,147
Identifiable assets:	2,733,100		$ 2,747,502
Goodwill	342,762		342,762
Affiliates
Segment Reporting Information [Line Items]
Revenues:	116,878	92,254
Third parties
Segment Reporting Information [Line Items]
Revenues:	26,416	27,944
Operating Segments
Segment Reporting Information [Line Items]
Revenues:	143,294	120,198
Operating income	66,489	55,386
Other
Segment Reporting Information [Line Items]
Identifiable assets:	$ 296,367		291,011
Refinery processing units
Segment Reporting Information [Line Items]
Number of refinery processing units \| processingUnit	5
Number of HF Sinclair refining facility locations \| facility	2
Revenues:	$ 26,525	18,403
Capital Expenditures:	0	3,726
Refinery processing units \| Operating Segments
Segment Reporting Information [Line Items]
Revenues:	26,525	18,403
Operating income	11,436	5,582
Identifiable assets:	302,280		304,332
Pipelines and terminals
Segment Reporting Information [Line Items]
Capital Expenditures:	7,614	10,421
Pipelines and terminals \| Operating Segments
Segment Reporting Information [Line Items]
Operating income	55,053	49,804
Identifiable assets:	2,134,453		$ 2,152,159
Pipelines and terminals \| Operating Segments \| Affiliates
Segment Reporting Information [Line Items]
Revenues:	90,353	73,851
Pipelines and terminals \| Operating Segments \| Third parties
Segment Reporting Information [Line Items]
Revenues:	$ 26,416	$ 27,944

Supplemental Guarantor _ Non-_3

Supplemental Guarantor / Non-Guarantor Financial Information - Narrative (Details)	Mar. 14, 2022
UNEV
Other Ownership Interests [Line Items]
Ownership interest percentage	1

Supplemental Guarantor _ Non-_4

Supplemental Guarantor / Non-Guarantor Financial Information - Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 7,105	$ 10,917
Accounts receivable	86,730	79,803
Prepaid and other current assets	11,934	12,397
Total current assets	105,769	103,117
Properties and equipment, net	1,385,960	1,388,888
Operating lease right-of-use assets, net	2,078	2,317
Net investment in leases (Cushing Connect VIEs: $101,954 and $101,871, respectively)	524,564	539,705
Investment in subsidiaries	0	0
Intangible assets, net	56,211	59,300
Goodwill	342,762	342,762
Equity method investments	274,142	270,604
Deferred turnaround costs	23,363	24,154
Other assets	18,251	16,655
Total assets	2,733,100	2,747,502
Current liabilities:
Accounts payable	28,104	42,509
Accrued interest	17,567	17,992
Deferred revenue	15,316	12,087
Accrued property taxes	7,101	5,449
Current operating lease liabilities	886	968
Current finance lease liabilities	4,608	4,389
Other current liabilities	3,048	2,430
Total current liabilities	76,630	85,824
Long-term debt	1,540,385	1,556,334
Noncurrent operating lease liabilities	1,563	1,720
Noncurrent finance lease liabilities	61,645	62,513
Other long-term liabilities	29,733	29,111
Deferred revenue	21,963	24,613
Class B unit	61,531	60,507
Equity - partners	870,694	857,126
Equity - noncontrolling interests	68,956	69,754
Total liabilities and equity	2,733,100	2,747,502
Eliminations
Current assets:
Cash and cash equivalents	0	0
Accounts receivable	(1,342)	(1,339)
Prepaid and other current assets	(370)	(356)
Total current assets	(1,712)	(1,695)
Properties and equipment, net	0	0
Operating lease right-of-use assets, net	0	0
Net investment in leases (Cushing Connect VIEs: $101,954 and $101,871, respectively)	(101,954)	(101,871)
Investment in subsidiaries	(2,497,012)	(2,502,521)
Intangible assets, net	0	0
Goodwill	0	0
Equity method investments	0	0
Deferred turnaround costs	0	0
Other assets	0	0
Total assets	(2,600,678)	(2,606,087)
Current liabilities:
Accounts payable	(1,342)	(1,339)
Accrued interest	0	0
Deferred revenue	0	0
Accrued property taxes	0	0
Current operating lease liabilities	0	0
Current finance lease liabilities	(2,259)	(2,171)
Other current liabilities	0	0
Total current liabilities	(3,601)	(3,510)
Long-term debt	0	0
Noncurrent operating lease liabilities	0	0
Noncurrent finance lease liabilities	(88,183)	(88,422)
Other long-term liabilities	0	0
Deferred revenue	0	0
Class B unit	0	0
Equity - partners	(2,508,894)	(2,514,155)
Equity - noncontrolling interests	0	0
Total liabilities and equity	(2,600,678)	(2,606,087)
Parent \| Reportable Legal Entities
Current assets:
Cash and cash equivalents	7,245	4,316
Accounts receivable	0	0
Prepaid and other current assets	462	256
Total current assets	7,707	4,572
Properties and equipment, net	0	0
Operating lease right-of-use assets, net	0	0
Net investment in leases (Cushing Connect VIEs: $101,954 and $101,871, respectively)	0	0
Investment in subsidiaries	2,428,056	2,432,767
Intangible assets, net	0	0
Goodwill	0	0
Equity method investments	0	0
Deferred turnaround costs	0	0
Other assets	5,420	5,865
Total assets	2,441,183	2,443,204
Current liabilities:
Accounts payable	0	0
Accrued interest	17,567	17,992
Deferred revenue	0	0
Accrued property taxes	0	0
Current operating lease liabilities	0	0
Current finance lease liabilities	0	0
Other current liabilities	439	117
Total current liabilities	18,006	18,109
Long-term debt	1,540,385	1,556,334
Noncurrent operating lease liabilities	0	0
Noncurrent finance lease liabilities	0	0
Other long-term liabilities	216	0
Deferred revenue	0	0
Class B unit	0	0
Equity - partners	882,576	868,760
Equity - noncontrolling interests	0	0
Total liabilities and equity	2,441,183	2,443,203
Guarantor Restricted Subsidiaries \| Reportable Legal Entities
Current assets:
Cash and cash equivalents	(1,130)	4,454
Accounts receivable	86,658	79,689
Prepaid and other current assets	11,472	12,141
Total current assets	97,000	96,284
Properties and equipment, net	1,385,960	1,388,888
Operating lease right-of-use assets, net	2,078	2,317
Net investment in leases (Cushing Connect VIEs: $101,954 and $101,871, respectively)	524,564	539,705
Investment in subsidiaries	68,956	69,754
Intangible assets, net	56,211	59,300
Goodwill	342,762	342,762
Equity method investments	240,007	235,858
Deferred turnaround costs	23,363	24,154
Other assets	12,831	10,790
Total assets	2,753,732	2,769,812
Current liabilities:
Accounts payable	29,050	43,303
Accrued interest	0	0
Deferred revenue	15,316	12,087
Accrued property taxes	7,101	5,449
Current operating lease liabilities	886	968
Current finance lease liabilities	6,867	6,560
Other current liabilities	2,054	1,793
Total current liabilities	61,274	70,160
Long-term debt	0	0
Noncurrent operating lease liabilities	1,563	1,720
Noncurrent finance lease liabilities	149,828	150,935
Other long-term liabilities	29,517	29,111
Deferred revenue	21,963	24,613
Class B unit	61,531	60,507
Equity - partners	2,428,056	2,432,767
Equity - noncontrolling interests	0	0
Total liabilities and equity	2,753,732	2,769,813
Non-Guarantor Non-Restricted Subsidiaries \| Reportable Legal Entities
Current assets:
Cash and cash equivalents	990	2,147
Accounts receivable	1,414	1,453
Prepaid and other current assets	370	356
Total current assets	2,774	3,956
Properties and equipment, net	0	0
Operating lease right-of-use assets, net	0	0
Net investment in leases (Cushing Connect VIEs: $101,954 and $101,871, respectively)	101,954	101,871
Investment in subsidiaries	0	0
Intangible assets, net	0	0
Goodwill	0	0
Equity method investments	34,135	34,746
Deferred turnaround costs	0	0
Other assets	0	0
Total assets	138,863	140,573
Current liabilities:
Accounts payable	396	545
Accrued interest	0	0
Deferred revenue	0	0
Accrued property taxes	0	0
Current operating lease liabilities	0	0
Current finance lease liabilities	0	0
Other current liabilities	555	520
Total current liabilities	951	1,065
Long-term debt	0	0
Noncurrent operating lease liabilities	0	0
Noncurrent finance lease liabilities	0	0
Other long-term liabilities	0	0
Deferred revenue	0	0
Class B unit	0	0
Equity - partners	68,956	69,754
Equity - noncontrolling interests	68,956	69,754
Total liabilities and equity	$ 138,863	$ 140,573

Supplemental Guarantor _ Non-_5

Supplemental Guarantor / Non-Guarantor Financial Information - Condensed Consolidating Statement Of Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenues:
Revenues:	$ 143,294	$ 120,198
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)	52,142	42,625
Depreciation and amortization	24,663	22,187
General and administrative	4,635	4,312
Total operating costs and expenses	81,440	69,124
Operating income	61,854	51,074
Equity in earnings of subsidiaries	0	0
Equity in earnings of equity method investments	3,882	3,626
Interest expense	(25,978)	(13,639)
Interest income	20,400	12,647
Gain on sale of assets and other	173	101
Total other income (expense)	(1,523)	2,735
Income before income taxes	60,331	53,809
State income tax expense	(34)	(31)
Net income	60,297	53,778
Allocation of net income attributable to noncontrolling interests	(2,775)	(4,219)
Net income attributable to the partners	57,522	49,559
Reportable Legal Entities \| Parent
Revenues:
Revenues:	0	0
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)	0	0
Depreciation and amortization	0	0
General and administrative	1,482	1,088
Total operating costs and expenses	1,482	1,088
Operating income	(1,482)	(1,088)
Equity in earnings of subsidiaries	84,028	63,327
Equity in earnings of equity method investments	0	0
Interest expense	(25,024)	(12,680)
Interest income	0	0
Gain on sale of assets and other	0	0
Total other income (expense)	59,004	50,647
Income before income taxes	57,522	49,559
State income tax expense	0	0
Net income	57,522	49,559
Allocation of net income attributable to noncontrolling interests	0	0
Net income attributable to the partners	57,522	49,559
Reportable Legal Entities \| Guarantor Restricted Subsidiaries
Revenues:
Revenues:	143,294	120,198
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)	50,822	41,934
Depreciation and amortization	24,663	22,187
General and administrative	3,153	3,224
Total operating costs and expenses	78,638	67,345
Operating income	64,656	52,853
Equity in earnings of subsidiaries	1,752	2,171
Equity in earnings of equity method investments	3,173	2,720
Interest expense	(5,069)	(5,086)
Interest income	20,400	12,647
Gain on sale of assets and other	173	101
Total other income (expense)	20,429	12,553
Income before income taxes	85,085	65,406
State income tax expense	(34)	(31)
Net income	85,051	65,375
Allocation of net income attributable to noncontrolling interests	(1,023)	(2,048)
Net income attributable to the partners	84,028	63,327
Reportable Legal Entities \| Non-Guarantor Non-Restricted Subsidiaries
Revenues:
Revenues:	0	0
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)	1,320	691
Depreciation and amortization	0	0
General and administrative	0	0
Total operating costs and expenses	1,320	691
Operating income	(1,320)	(691)
Equity in earnings of subsidiaries	0	0
Equity in earnings of equity method investments	709	906
Interest expense	0	0
Interest income	4,115	4,127
Gain on sale of assets and other	0	0
Total other income (expense)	4,824	5,033
Income before income taxes	3,504	4,342
State income tax expense	0	0
Net income	3,504	4,342
Allocation of net income attributable to noncontrolling interests	(1,752)	(2,171)
Net income attributable to the partners	1,752	2,171
Eliminations
Revenues:
Revenues:	0	0
Operating costs and expenses:
Operations (exclusive of depreciation and amortization)	0	0
Depreciation and amortization	0	0
General and administrative	0	0
Total operating costs and expenses	0	0
Operating income	0	0
Equity in earnings of subsidiaries	(85,780)	(65,498)
Equity in earnings of equity method investments	0	0
Interest expense	4,115	4,127
Interest income	(4,115)	(4,127)
Gain on sale of assets and other	0	0
Total other income (expense)	(85,780)	(65,498)
Income before income taxes	(85,780)	(65,498)
State income tax expense	0	0
Net income	(85,780)	(65,498)
Allocation of net income attributable to noncontrolling interests	0	0
Net income attributable to the partners	(85,780)	(65,498)
Affiliates
Revenues:
Revenues:	116,878	92,254
Affiliates \| Reportable Legal Entities \| Parent
Revenues:
Revenues:	0	0
Affiliates \| Reportable Legal Entities \| Guarantor Restricted Subsidiaries
Revenues:
Revenues:	116,878	92,254
Affiliates \| Reportable Legal Entities \| Non-Guarantor Non-Restricted Subsidiaries
Revenues:
Revenues:	0	0
Affiliates \| Eliminations
Revenues:
Revenues:	0	0
Third parties
Revenues:
Revenues:	26,416	27,944
Third parties \| Reportable Legal Entities \| Parent
Revenues:
Revenues:	0	0
Third parties \| Reportable Legal Entities \| Guarantor Restricted Subsidiaries
Revenues:
Revenues:	26,416	27,944
Third parties \| Reportable Legal Entities \| Non-Guarantor Non-Restricted Subsidiaries
Revenues:
Revenues:	0	0
Third parties \| Eliminations
Revenues:
Revenues:	$ 0	$ 0

Osage Pipeline (Details)

Osage Pipeline (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Osage Pipeline (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023
Unusual or Infrequent Item, or Both [Line Items]
Reduction of equity in earnings of equity method investments	$ (3,882)	$ (3,626)
Osage
Unusual or Infrequent Item, or Both [Line Items]
Equity method investment, ownership percentage	50%		50%
Osage \| Crude Oil Release Environmental Remediation And Recovery
Unusual or Infrequent Item, or Both [Line Items]
Reduction of equity in earnings of equity method investments	$ 900		$ 18,500
Insurance proceeds received			3,000
Remaining insurance coverage			$ 10,000

Subsequent Event (Details)

Subsequent Event (Details) - Subsequent Event - HF Sinclair	May 03, 2023 $ / shares
Subsequent Event [Line Items]
Par value of common stock exchanged (in USD per share)	$ 0.01
Fixed exchange ratio	0.3714