ROSE ROCK MIDSTREAM, L.P., 10-K filed on 2/26/2016
Annual Report
Document and Entity Information (USD $)
12 Months Ended
Dec. 31, 2015
Jan. 31, 2016
Jun. 30, 2015
Document Type
10-K 
 
 
Amendment Flag
false 
 
 
Document Period End Date
Dec. 31, 2015 
 
 
Document Fiscal Period Focus
FY 
 
 
Document Fiscal Year Focus
2015 
 
 
Entity Registrant Name
Rose Rock Midstream, L.P. 
 
 
Entity Central Index Key
0001527622 
 
 
Current Fiscal Year End Date
--12-31 
 
 
Entity Filer Category
Large Accelerated Filer 
 
 
Entity Common Stock, Shares Outstanding
 
36,798,678 
 
Entity Well-known Seasoned Issuer
No 
 
 
Entity Public Float
 
 
$ 747,324,977 
Entity Current Reporting Status
Yes 
 
 
Entity Voluntary Filers
No 
 
 
Consolidated Balance Sheets (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2015
Dec. 31, 2014
Current assets:
 
 
Cash and cash equivalents
$ 9,059 
$ 3,625 
Accounts receivable
240,606 
224,881 
Receivable from affiliates
5,944 
15,485 
Inventories
59,121 
26,722 
Other current assets
4,884 
4,056 
Total current assets
319,614 
274,769 
Property, plant and equipment, net
441,596 
396,066 
Equity method investment
438,291 
269,635 
Goodwill
26,628 
36,116 
Other intangible assets (net of accumulated amortization of $1,443 and $370 at December 31, 2015 and 2014, respectively)
15,567 
16,640 
Other noncurrent assets, net
16,135 
13,037 
Total assets
1,257,831 
1,006,263 
Current liabilities:
 
 
Accounts payable
243,548 
211,300 
Payable to affiliates
12,995 
27,909 
Accrued liabilities
22,240 
23,282 
Other current liabilities
4,246 
3,191 
Total current liabilities
283,029 
265,682 
Long-term debt
744,597 
432,092 
Commitments and contingencies (Note 9)
   
   
Partners’ capital:
 
 
General partner
9,906 
67,632 
Total Rose Rock Midstream, L.P. partners’ capital
230,205 
308,489 
Total liabilities and partners’ capital
1,257,831 
1,006,263 
Capital Unit, Class A [Member] |
SemGroup [Member]
 
 
Partners’ capital:
 
 
Common units
0 
76,321 
Common Units [Member] |
Public [Member]
 
 
Partners’ capital:
 
 
Common units
80,829 
69,929 
Common Units [Member] |
SemGroup [Member]
 
 
Partners’ capital:
 
 
Common units
139,470 
155,367 
Subordinated Units [Member] |
SemGroup [Member]
 
 
Partners’ capital:
 
 
Common units
$ 0 
$ (60,760)
Consolidated Balance Sheets (Parenthetical) (USD $)
In Thousands, except Share data, unless otherwise specified
Dec. 31, 2015
Dec. 31, 2014
Finite-Lived Intangible Assets, Accumulated Amortization
$ 1,443 
$ 370 
Subordinated Units [Member] |
SemGroup [Member]
 
 
Common units, issued
0 
8,389,709 
Common units, outstanding
0 
8,389,709 
Common Class A [Member] |
SemGroup [Member]
 
 
Common units, issued
0 
3,750,000 
Common units, outstanding
0 
3,750,000 
Common Units [Member] |
Public [Member]
 
 
Common units, issued
16,094,260 
13,765,451 
Common units, outstanding
16,094,260 
13,765,451 
Common Units [Member] |
SemGroup [Member]
 
 
Common units, issued
20,704,418 
6,814,709 
Common units, outstanding
20,704,418 
6,814,709 
Consolidated Statements of Income (USD $)
In Thousands, except Per Share data, unless otherwise specified
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Revenues, including revenues from affiliates (Note 15):
 
 
 
Product
$ 729,993 
$ 1,185,456 
$ 702,028 
Service
114,718 
112,641 
65,174 
Total revenues
844,711 
1,298,097 
767,202 
Expenses, including expenses from affiliates (Note 15):
 
 
 
Costs of products sold, exclusive of depreciation and amortization
671,769 
1,131,362 
663,759 
Operating
83,134 
80,160 
36,098 
General and administrative
21,085 
19,415 
15,557 
Depreciation and amortization
41,998 
40,035 
23,708 
Loss (gain) on disposal or impairment
10,257 
319 
(31)
Total expenses
828,243 
1,271,291 
739,091 
Earnings from equity method investment
76,355 
57,378 
17,571 
Operating income
92,823 
84,184 
45,682 
Other expenses (income):
 
 
 
Interest expense
43,188 
21,279 
8,181 
Other expense (income), net
(38)
(20)
(14)
Total other expenses (income), net
43,150 
21,259 
8,167 
Net income
49,673 
62,925 
37,515 
Less: net income attributable to noncontrolling interests
0 
7,758 
1,256 
Net income attributable to Rose Rock Midstream, L.P.
49,673 
55,167 
36,259 
Earnings per limited partner unit
 
 
 
Net income allocated to general partner
21,089 
8,142 
728 
Net income (loss) allocated to limited partners
28,584 1
47,025 1
35,531 1
Common Units [Member]
 
 
 
Earnings per limited partner unit
 
 
 
Net income (loss) allocated to limited partners
28,584 
32,914 
22,701 
Earnings per limited partner unit, basic
$ 0.79 
$ 1.69 
$ 1.66 
Earnings per limited partner unit, diluted
$ 0.79 
$ 1.69 
$ 1.66 
Basic weighted average number of limited partner units outstanding:
 
 
 
Basic weighted average number of limited partner units outstanding:
36,302 
19,419 
13,672 
Diluted weighted average number of limited partner units outstanding:
 
 
 
Diluted weighted average number of limited partner units outstanding:
36,343 
19,484 
13,708 
Subordinated Units [Member]
 
 
 
Earnings per limited partner unit
 
 
 
Net income (loss) allocated to limited partners
0 
13,912 
13,321 
Subordinated Units [Member]
 
 
 
Earnings per limited partner unit
 
 
 
Net income (loss) allocated to limited partners
0 
13,912 
13,321 
Earnings per limited partner unit, basic and diluted
$ 0.00 
$ 1.66 
$ 1.59 
Basic weighted average number of limited partner units outstanding:
 
 
 
Basic weighted average number of limited partner units outstanding:
0 
8,390 
8,390 
Diluted weighted average number of limited partner units outstanding:
 
 
 
Diluted weighted average number of limited partner units outstanding:
0 
8,390 
8,390 
Common Class A [Member]
 
 
 
Earnings per limited partner unit
 
 
 
Net income (loss) allocated to limited partners
$ 0 
$ 199 
$ (491)
Earnings per limited partner unit, basic and diluted
$ 0.00 
$ 0.06 
$ (0.39)
Basic weighted average number of limited partner units outstanding:
 
 
 
Basic weighted average number of limited partner units outstanding:
0 
3,154 
1,264 
Diluted weighted average number of limited partner units outstanding:
 
 
 
Diluted weighted average number of limited partner units outstanding:
0 
3,154 
1,264 
[1] (1) We calculate net income allocated to limited partners based on the distributions pertaining to the current period’s available cash as defined by our partnership agreement. After adjusting for the appropriate period’s distributions, the remaining undistributed earnings or excess distributions over earnings, if any, are allocated to the general partner, limited partners and participating securities in accordance with the contractual terms of the partnership agreement and as further prescribed under the two-class method. Incentive distribution rights do not participate in undistributed earnings. Prior to the conversion of the Class A units in January 2015, the Class A units did not participate in cash distributions, but were allocated a proportional share of undistributed earnings. Class A units received the declared distribution for the fourth quarter of 2014, as such the fourth quarter distribution is reflected in the earnings attributable to Class A units for the year ended December 31, 2014. As distributions related to the available cash exceeded net income, the Class A units reflect a loss for the year ended December 31, 2013.
Consolidated Statements of Changes in Equity (USD $)
In Thousands, unless otherwise specified
Total
Common Units Public [Member]
Common Units SemGroup [Member]
Subordinated Units [Member]
Class A unitholder [Member]
General Partner [Member]
Noncontrolling Interest [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest at Dec. 31, 2012
$ 320,551 
$ 129,134 
$ 37,992 
$ 135,036 
$ 0 
$ 18,389 
$ 0 
Increase (Decrease) in Stockholders' Equity [Roll Forward]
 
 
 
 
 
 
 
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest
37,515 
17,710 
4,991 
13,321 
(491)
728 
1,256 
Consolidation of SemCrude Pipeline
77,301 
0 
0 
0 
0 
0 
77,301 
Cash distributions to Partners
(38,076)
(17,647)
(4,977)
(14,451)
0 
(1,001)
0 
Equity adjustment related to common control transaction
25,398 
 
 
 
0 
25,398 
0 
Non-cash equity compensation
806 
806 
0 
0 
0 
0 
0 
Equity issuance
387,131 
210,226 
98,895 
0 
70,105 
7,905 
0 
Purchase price in excess of historical cost in common control transaction, including non-cash consideration
(414,308)
(180,216)
(57,683)
(139,281)
(28,842)
(8,286)
0 
Unvested distribution equivalent rights
(52)
(52)
0 
0 
0 
0 
0 
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest at Dec. 31, 2013
396,266 
159,961 
79,218 
(5,375)
40,772 
43,133 
78,557 
Increase (Decrease) in Stockholders' Equity [Roll Forward]
 
 
 
 
 
 
 
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest
62,925 
22,817 
10,097 
13,912 
199 
8,142 
7,758 
Cash distributions to Partners
(62,339)
(28,494)
(11,778)
(17,366)
0 
(4,701)
0 
Equity adjustment related to common control transaction
21,547 
 
 
 
0 
21,547 
0 
Non-cash equity compensation
943 
943 
0 
0 
0 
0 
0 
Equity issuance
182,220 
0 
120,013 
0 
58,563 
3,644 
0 
Purchase price in excess of historical cost in common control transaction, including non-cash consideration
(206,633)
(85,173)
(42,183)
(51,931)
(23,213)
(4,133)
0 
Unvested distribution equivalent rights
(125)
(125)
0 
0 
0 
0 
0 
Cash distributions to noncontrolling interest in SemCrude Pipeline, L.L.C.
(10,683)
0 
0 
0 
0 
0 
(10,683)
Contributions from noncontrolling interest in SemCrude Pipeline, L.L.C.
14,367 
0 
0 
0 
0 
0 
14,367 
Purchase of remaining one-third interest in SemCrude Pipeline, L.L.C.
(89,999)
0 
0 
0 
0 
0 
(89,999)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest at Dec. 31, 2014
308,489 
69,929 
155,367 
(60,760)
76,321 
67,632 
0 
Increase (Decrease) in Stockholders' Equity [Roll Forward]
 
 
 
 
 
 
 
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest
49,673 
12,492 
16,092 
0 
0 
21,089 
0 
Cash distributions to Partners
(112,931)
(40,410)
(46,824)
(5,202)
0 
(20,495)
0 
Equity adjustment related to common control transaction
(179,116)
(51,452)
(39,246)
(26,838)
0 
(61,580)
0 
Non-cash equity compensation
1,354 
1,354 
0 
0 
0 
0 
0 
Equity issuance
162,939 
89,119 
70,560 
0 
 
3,260 
0 
Unvested distribution equivalent rights
(203)
(203)
0 
0 
0 
0 
0 
Partners' Capital Account, Exchanges and Conversions
0 
0 
(16,479)
92,800 
(76,321)
0 
0 
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest at Dec. 31, 2015
$ 230,205 
$ 80,829 
$ 139,470 
 
 
$ 9,906 
$ 0 
Consolidated Statements of Cash Flows (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest
$ 49,673 
$ 62,925 
$ 37,515 
Adjustments to reconcile net income to net cash provided by operating activities:
 
 
 
Depreciation, Depletion and Amortization, Nonproduction
41,998 
40,035 
23,708 
Loss (gain) on disposal or impairment, net
10,257 
319 
(31)
Earnings from equity method investments
(76,355)
(57,378)
(17,571)
Distributions from equity method investments
76,355 
57,378 
16,999 
Amortization of debt issuance costs
2,866 
1,529 
811 
Provision for Doubtful Accounts
257 
0 
0 
Non-cash equity compensation
1,354 
943 
806 
Net unrealized (gain) loss related to derivative instruments
1,900 
(1,621)
(974)
Inventory Write-down
2,590 
5,667 
0 
Changes in assets and liabilities:
 
 
 
Decrease (increase) in accounts receivable
(15,982)
(7,298)
13,179 
Decrease (increase) in receivable from affiliates
9,541 
40,735 
(56,163)
Decrease (increase) in inventories
(34,989)
(1,610)
(7,465)
Decrease (increase) in other current assets
0 
(461)
832 
Decrease (increase) in other assets
(2,441)
(120)
(7)
Increase (decrease) in accounts payable and accrued liabilities
30,623 
11,623 
(4,963)
Increase (decrease) in payable to affiliates
(14,796)
(41,573)
66,716 
Net cash provided by operating activities
82,851 
111,093 
73,392 
Cash flows from investing activities:
 
 
 
Capital expenditures
(86,346)
(61,282)
(51,560)
Proceeds from sale of long-lived assets
222 
1,063 
38 
Contributions to equity method investments
(46,730)
(54,930)
(31,832)
Acquisitions
(205,100)
(133,993)
(171,258)
Proceeds from Equity Method Investment, Dividends or Distributions, Return of Capital
24,113 
9,390 
0 
Net cash used in investing activities
(313,812)
(239,752)
(254,612)
Cash flows from financing activities:
 
 
 
Debt issuance costs
(5,688)
(8,593)
(4,069)
Borrowings on revolving credit facility and issuance of senior unsecured notes
686,208 
844,415 
558,000 
Principal payments on revolving credit facility
(374,000)
(657,415)
(317,500)
Principal payments on capital lease obligations
(49)
(39)
(27)
Proceeds from common limited partner unit issuance, net of offering costs
89,119 
0 
210,226 
Contributions from general partner
0 
21,547 
28,640 
Cash consideration in excess of historical cost in common control acquisition
(46,264)
(24,413)
(240,645)
Net distributions to partners
(112,931)
(62,339)
(38,076)
Payments of Ordinary Dividends, Noncontrolling Interest
0 
(10,683)
0 
Proceeds from Noncontrolling Interests
0 
14,367 
0 
Net cash used in financing activities
236,395 
116,847 
196,549 
Net increase (decrease) in cash and cash equivalents
5,434 
(11,812)
15,329 
Cash and cash equivalents at beginning of period
3,625 
15,437 
108 
Cash and cash equivalents at end of period
$ 9,059 
$ 3,625 
$ 15,437 
Overview
Overview
OVERVIEW
Rose Rock Midstream, L.P. is a Delaware limited partnership. The general partner of Rose Rock Midstream, L.P. is Rose Rock Midstream GP, LLC, which is a wholly-owned subsidiary of SemGroup Corporation. SemGroup Corporation is a Delaware corporation headquartered in Tulsa, Oklahoma that provides diversified midstream services to the energy industry.
The terms “we”, “our”, “us”, “Rose Rock”, the “Partnership” and similar language used in these notes to the consolidated financial statements refer to Rose Rock Midstream, L.P and its subsidiaries. The term “SemGroup” refers to SemGroup Corporation and its controlled subsidiaries, including Rose Rock Midstream GP, LLC.
At December 31, 2015, our reportable segments include the following:
•
Transportation operates crude oil pipelines and truck transportation businesses. Transportation's assets include:
◦
a 570-mile crude oil gathering and transportation pipeline system with over 650,000 barrels of associated storage capacity in Kansas and northern Oklahoma that is connected to several third-party pipelines and refineries and our storage terminal in Cushing;
◦
the Wattenberg Oil Trunkline ("WOT"), a 75-mile, 12-inch diameter crude oil gathering pipeline system that transports crude oil from production facilities in the DJ Basin to the pipeline owned by White Cliffs Pipeline, L.L.C. ("White Cliffs"). The WOT has a capacity of approximately 85,000 barrels per day as well as 360,000 barrels of operational storage;
◦
a 16-mile crude oil pipeline that connects our Platteville, Colorado crude oil terminal to the Tampa, Colorado crude oil market;
◦
a crude oil trucking fleet of over 270 transport trucks and 270 trailers;
◦
a 51% interest in White Cliffs, who owns a pipeline system consisting of two 527-mile parallel lines that transport crude oil from Platteville, Colorado in the DJ Basin to Cushing, Oklahoma (the "White Cliffs Pipeline"), which we operate. The White Cliffs Pipeline is currently undergoing an expansion which will increase the capacity from approximately 150,000 barrels per day to approximately 215,000 barrels per day; and
◦
a 50% interest in Glass Mountain Pipeline, LLC ("Glass Mountain"). Glass Mountain owns a 215-mile pipeline that transports crude oil in western and north central Oklahoma (the "Glass Mountain Pipeline"), which we operate. It has capacity of approximately 140,000 barrels per day as well as 440,000 barrels of operational storage.
•
Facilities operates crude oil storage and terminal businesses. Facilities' assets include:
◦
approximately 7.6 million barrels of crude oil storage capacity in Cushing, Oklahoma, of which 6.5 million barrels are leased to customers and 1.1 million barrels are used for crude oil operations and marketing activities; and
◦
a thirty-lane crude oil truck unloading facility with 330,000 barrels of associated storage capacity in Platteville, Colorado which connects to the origination point of the White Cliffs Pipeline.
•
Supply and Logistics operates a crude oil marketing business which utilizes our Transportation and Facilities assets for marketing purposes. Additionally, Supply and Logistics includes:
◦
approximately 61,800 barrels of crude oil storage capacity in Trenton and Stanley, North Dakota.
Basis of presentation
These consolidated financial statements include the accounts of Rose Rock and its controlled subsidiaries.
These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States. All significant transactions between Rose Rock and its consolidated subsidiaries have been eliminated. Our ownership interests in White Cliffs and Glass Mountain are accounted for as equity method investments. Our ownership interest in White Cliffs is reflected as an equity method investment as the other owners have substantive rights to participate in the management of White Cliffs.
Ownership
Our partnership interests include the following at December 31, 2015:
•
36,798,678 common units representing limited partner interests (of which 20,704,418 units are held by SemGroup); and
•
a 2% general partner interest (which is held by SemGroup).
Summary of Significant Accounting Policies
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
USE OF ESTIMATES – The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts and disclosures in the financial statements. Our significant estimates include, but are not limited to: (1) allowances for doubtful accounts receivable; (2) estimated useful lives of assets, which impacts depreciation; (3) estimated fair values of long-lived assets used in impairment tests; (4) fair values of derivative instruments; (5) valuation of goodwill and other intangible assets; and (6) accrual and disclosure of contingent losses. Although management believes these estimates are reasonable, actual results could differ materially from these estimates.
CASH AND CASH EQUIVALENTS – Cash includes currency on hand and demand and time deposits with banks or other financial institutions. Cash equivalents include highly liquid investments with maturities of three months or less at the date of purchase. Balances at financial institutions may exceed federally insured limits.
ACCOUNTS RECEIVABLE – Accounts receivable are reported net of the allowance for doubtful accounts. Our assessment of the allowance for doubtful accounts is based on several factors, including the overall creditworthiness of our customers, existing economic conditions, and the amount and age of past due accounts. We enter into netting arrangements with certain counterparties to help mitigate credit risk. Receivables subject to netting are presented as gross receivables (with the related accounts payable also presented gross) until such time as the balances are settled. Receivables are considered past due if full payment is not received by the contractual due date. Past due accounts are written off against the allowance for doubtful accounts only after all collection attempts have been exhausted. The allowance for doubtful accounts was $0.3 million and $0 at December 31, 2015 and 2014, respectively.
INVENTORIES – Inventories primarily consist of crude oil. Inventories are valued at the lower of cost or market, with cost generally determined using the weighted-average method. The cost of inventory includes applicable transportation costs. During the years ended December 31, 2015 and 2014, we recorded non-cash charges of $2.6 million and $5.7 million, respectively, to write-down inventory to the lower of cost or market.
We enter into exchanges with third parties whereby we acquire products that differ in location, grade, or delivery date from products we have available for sale. These exchanges are valued at cost, and although a transportation, location or product differential may be recorded, generally no gain or loss is recognized.
In July 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2015-11, "Inventory (Topic 330): Simplifying the Measurement of Inventory," which requires that inventory within the scope of the guidance be measured at the lower of cost and net realizable value rather than the lower of cost or market. The standard will be effective for public business entities for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. The new guidance shall be applied prospectively and early adoption is permitted. We will adopt this guidance in the first quarter of 2017. The impact is not expected to be material.
PROPERTY, PLANT AND EQUIPMENT – Property, plant and equipment is recorded at cost. We capitalize costs that extend or increase the future economic benefits of property, plant and equipment, and expense maintenance costs that do not. When assets are disposed of, their cost and related accumulated depreciation are removed from the balance sheet, and any resulting gain or loss is recorded within operating expenses in the consolidated statements of income.
Depreciation is calculated primarily on the straight-line method over the following estimated useful lives: 
Pipelines and related facilities
20 years
Storage and terminal facilities
10 –25 years
Trucking equipment and other
3 – 7 years

Construction in process is reclassified to the fixed asset categories above and depreciation commences once the asset has been placed in-service.
LINEFILL – Pipelines and storage facilities generally require a minimum volume of product in the system to enable the system to operate. Such product, known as linefill, is generally not available to be withdrawn from the system. Linefill owned by us in facilities operated by us is recorded at historical cost, is included in property, plant and equipment in the consolidated balance sheets, and is not depreciated. We also own linefill in third-party facilities, which is included in inventory on the consolidated balance sheets.
IMPAIRMENT OF LONG-LIVED ASSETS – We test long-lived asset groups for impairment when events or circumstances indicate that the net book value of the asset group may not be recoverable. We test an asset group for impairment by estimating the undiscounted cash flows expected to result from its use and eventual disposition. If the estimated undiscounted cash flows are lower than the net book value of the asset group, we then estimate the fair value of the asset group and record a reduction to the net book value of the assets and a corresponding impairment loss.
GOODWILL — We test goodwill for impairment on an annual basis, or more often if circumstances warrant, by estimating the fair value of the asset group to which the goodwill relates and comparing this fair value to the net book value of the asset group. If fair value is less than net book value, we estimate the implied fair value of goodwill, reduce the book value of the goodwill to the implied fair value, and record a corresponding impairment loss. Our policy is to test goodwill for impairment on October 1st of each year.
INTANGIBLE ASSETS — Intangible assets are stated at cost, net of accumulated amortization, which is recorded on a straight-line basis over the life of the asset. We review amortizable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. If such a review should indicate that the carrying amount of amortizable intangible assets is not recoverable, we reduce the carrying amount of such assets to fair value.
EQUITY METHOD INVESTMENTS — We account for an investment under the equity method when we have significant influence over, but not control of, the significant operating decisions of the investee. Under the equity method, we record in the consolidated statements of income our share of the earnings or losses of the investee, with a corresponding adjustment to the investment balance on our consolidated balance sheet. When we receive a distribution from an equity method investee, we record a corresponding reduction to the investment balance.
DEBT ISSUANCE COSTS — Costs incurred in connection with the issuance of long-term debt are reported as other noncurrent assets and are amortized to interest expense using the straight-line method over the term of the related debt. Use of the straight-line method of amortization does not differ materially from the “effective interest” method.
On April 7, 2015, the FASB issued ASU 2015-03, “Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs,” which is designed to simplify presentation of debt issuance costs. The standard requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The standard will be effective for U.S. public companies for annual reporting periods beginning after December 15, 2015. Early adoption is permitted. The new guidance shall be applied on a retrospective basis for all periods presented. We will adopt this guidance in the first quarter of 2016. The impact is not expected to be material.
COMMODITY DERIVATIVE INSTRUMENTS – We generally record the fair value of derivative instruments on the consolidated balance sheets and the change in fair value as an increase or decrease to product revenue. As shown in Note 6, the fair value of derivatives at December 31, 2015 and 2014 are recorded to other current assets or other current liabilities on the consolidated balance sheets. Related margin deposits are recorded to other current assets or other current liabilities on the consolidated balance sheets. Margin deposits have not generally been netted against derivative assets or liabilities at December 31, 2015 and 2014.
The fair value of a derivative contract is determined based on the nature of the transaction and the market in which the transaction was executed. Quoted market prices, when available, are used to value derivative transactions. In situations where quoted market prices are not readily available, we estimate the fair value using other valuation techniques that reflect the best information available under the circumstances. Fair value measurements of derivative assets include consideration of counterparty credit risk. Fair value measurements of derivative liabilities include consideration of our creditworthiness.
We have elected “normal purchase” and “normal sale” treatment for certain commitments to purchase or sell petroleum products at future dates. This election is only available when a transaction is expected to result in physical delivery of product over a reasonable period in the normal course of business and is not expected to be net settled. Agreements accounted for under this election are not recorded at fair value; instead, the transaction is recorded when the product is delivered.
CONTINGENT LOSSES – We record a liability for a contingent loss when it is probable that a loss has been incurred and the amount of the loss can be reasonably estimated. We record attorneys’ fees incurred in connection with a contingent loss at the time the fees are incurred. We do not record liabilities for attorneys’ fees that are expected to be incurred in the future.
ASSET RETIREMENT OBLIGATIONS – Asset retirement obligations include legal or contractual obligations associated with the retirement of long-lived assets, such as requirements to incur costs to dispose of equipment or to remediate the environmental impacts of the normal operation of the assets. We record liabilities for asset retirement obligations when a known obligation exists under current law or contract and when a reasonable estimate of the value of the liability can be made.
REVENUE RECOGNITION – Product revenues relate primarily to our Supply and Logistics segment area and to certain fixed-margin transactions related to our Transportation segment. The fixed-margin transactions are structured such that we purchase crude oil from a producer or supplier at a designated receipt point at an index price less a transportation fee, and simultaneously sell an identical volume of crude oil at a designated delivery point to the same party at the same index price, thereby locking in a fixed margin that is, in effect, economically equivalent to a transportation fee. Sales of product are recognized at the time title to the product transfers to the purchaser, which typically occurs upon receipt of the product by the purchaser. Any transportation costs we incur to ship product on third-party infrastructure are included in the price of product sold to customers, and are included within product revenues and costs of products sold. Taxes collected from customers and remitted to governmental authorities are recorded on a net basis (excluded from revenue). As described in Note 6, product revenues include realized and unrealized gains and losses on commodity derivatives.
Under our current operations, fixed-fee service revenues relate primarily to our Facilities segment and our Transportation segment (excluding transactions whereby we take title to the product while it is in our pipeline system, as described above). Service revenues are recognized at the time the service is performed.
In May 2014, the FASB issued ASU 2014-09, "Revenue from Contracts with Customers," which supersedes nearly all existing revenue recognition guidance under accounting principles generally accepted in the United States ("U.S. GAAP"). The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP.
The standard permits using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures). In August 2015, the FASB issued ASU 2015-14 which deferred the effective date of ASU 2014-09 by one year. We are currently evaluating the impact of our pending adoption of ASU 2014-09 on our consolidated financial statements and have not yet determined the method by which we will adopt the standard. We will adopt this guidance in the first quarter of 2018.
COSTS OF PRODUCTS SOLD – Costs of products sold consists of the cost to purchase the product and any third-party cost incurred to transport the product to the point of sale and to store the product until it is sold.
PURCHASES AND SALES OF INVENTORY WITH THE SAME COUNTERPARTY – We routinely enter into transactions to purchase inventory from, and sell inventory to, the same counterparty. Such transactions that are entered into in contemplation of one another are recorded on a net basis.
INCOME TAXES – We are a partnership for income tax purposes and therefore are not subject to federal or state income taxes. The tax on our net income is borne by the individual partners through the allocation of taxable income. Net income for financial statement purposes may differ significantly from taxable income allocated to our partners because of differences between the tax basis and financial reporting basis of assets and liabilities and the taxable income allocation requirements of our partnership agreement. The aggregate difference in the basis of our net assets for financial and tax reporting purposes cannot be readily determined because information regarding each partner’s tax attributes is not available to us.
EARNINGS PER UNIT – Net income is allocated to the general partner and the limited partners in accordance with their respective partnership percentages, after giving effect to any priority income allocations, such as incentive distributions that are allocated to the general partner, which are declared and paid following the close of each quarter.
Basic and diluted earnings per limited partner unit is determined by dividing net income allocated to the limited partners by the weighted average number of limited partner units for such class outstanding during the period. Diluted earnings per limited partner unit reflects, where applicable, the potential dilution that could occur if securities or other agreements to issue additional units of a limited partner class, such as restricted unit awards, were exercised, settled or converted into such units.
On April 30, 2015, the FASB issued ASU 2015-06, "Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions (a Consensus of the FASB Emerging Issues Task Force)," which requires a master limited partnership ("MLP") to allocate earnings (losses) of the transferred business entirely to the general partner when calculating earnings per unit ("EPU") for periods before the dropdown transaction occurred. The EPU that the limited partners previously reported would not change as a result of the dropdown transaction. The ASU also requires an MLP to disclose how the rights to the earnings (losses) differ before and after the dropdown transaction occurs for purposes of computing EPU under the two-class method. The standard will be effective for U.S. public companies for annual reporting periods beginning after December 15, 2015, and early adoption is permitted. The new guidance shall be applied on a retrospective basis for all periods presented. We early adopted this guidance in the first quarter of 2015 and the impact was not material.
COMMON CONTROL TRANSACTIONS – Entities and assets acquired from SemGroup and its affiliates are accounted for as common control transactions whereby the net assets acquired are recorded at their historical amounts. Any consideration in excess of the historical amount is treated as an equity transaction, similar to a dividend, which reduces the partners' equity accounts pro-rata based on their relative ownership percentages. Cash consideration up to the carrying value of net assets acquired is presented as an investing activity in our consolidated statements of cash flows. Cash consideration in excess of the carrying value of net assets acquired is presented as a financing activity.
NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS – Net income attributable to noncontrolling interests represents the income allocated to the ownership interest in our consolidated subsidiary, SemCrude Pipeline, L.L.C. ("SCPL"), which was retained by SemGroup prior to our acquisition of the remaining noncontrolling interest in 2014. Income was allocated to noncontrolling interests pro-rata based on relative ownership interests in SemCrude Pipeline.
RECLASSIFICATIONS – Certain reclassifications have been made to conform prior year balances to the current year presentation.
EQUITY-BASED COMPENSATION—We grant certain of our employees and non-managerial directors equity-based compensation awards which vest contingent on continued service of the recipient. We record compensation expense for these outstanding awards over applicable service periods based on their grant date fair value with a corresponding increase to partners' capital. The expense to be recorded over the life of the awards is discounted for expected forfeitures during the vesting period.
COMPREHENSIVE INCOME – Comprehensive income is defined as a change in equity of a business enterprise during a period from transactions and other events and circumstances from non-owner sources and includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. Rose Rock has no items of comprehensive income, other than net income, in any period presented. Therefore, net income and comprehensive income are the same.
Acquisitions
Mergers, Acquisitions and Dispositions Disclosures [Text Block]
ACQUISITIONS
During the year ended December 31, 2015, we completed the following acquisition:
Wattenberg Oil Trunkline and Glass Mountain Holding, LLC
On February 13, 2015, our Transportation segment acquired WOT and Glass Mountain Holding, LLC, which owns a 50% interest in Glass Mountain, from SemGroup in exchange for (i) cash of approximately $251.2 million, (ii) the issuance of 1.75 million common units, and (iii) an increase of the capital account of our general partner and a related issuance of general partner interest, to allow our general partner to maintain its 2% general partner interest in us.
The cash consideration was funded through a borrowing under our credit facility and the issuance and sale of common units in an underwritten public offering (Note 11). As the transaction was between entities under common control, we recorded the acquired assets and liabilities based on SemGroup's historical cost. The purchase price in excess of historical cost was treated as an equity transaction with SemGroup, which reduced the partners' capital accounts of our general and limited partners on a pro-rata basis.
The acquisition of WOT created a change in reporting entity, which required our historical results to be recast as if WOT had been part of Rose Rock in prior periods. The historical financial statements have been recast to reflect this change. The impact to prior period earnings was not significant. Prior period earnings of WOT have been allocated to the general partner.
In our consolidated statements of changes in equity, the prior year balances for the general partner interest have been recast to include equity related to WOT prior to its acquisition from SemGroup. "Equity adjustment related to common control acquisition" includes a $59.2 million reduction to general partner interest which reflects the payment made to SemGroup related to the historical value of WOT, which was included in the general partner interest due to the recast. The remaining amounts in "equity adjustment related to common control acquisition" represent the excess of the acquisition price of WOT and a 50% interest in Glass Mountain over SemGroup's historical value of those assets of $205.1 million.
The acquisition of Glass Mountain Holding, LLC, is equivalent to the acquisition of an equity method investment which does not create a change in reporting entity. As such, prior periods have not been recast to include the historical results of Glass Mountain. The Glass Mountain acquisition is reflected in our results as of January 1, 2015, which was the agreed upon date of transfer between SemGroup and Rose Rock. The difference between accounting for the transfer on January 1, 2015 versus the closing date of the transaction, February 13, 2015, is not significant to our financial results.
During the year ended December 31, 2014, we completed the following acquisitions:
SemCrude Pipeline, L.L.C.
On June 23, 2014, our Transportation segment acquired the remaining 33% interest in SCPL from SemGroup in exchange for (i) cash of approximately $114.4 million, (ii) the issuance of 2.425 million common units, (iii) the issuance of 1.25 million Class A units, and (iv) an increase of the capital account of our general partner and a related issuance of general partner interest, to allow our general partner to maintain its 2% general partner interest in us. SCPL owns a 51% membership interest in White Cliffs. As the transaction was between entities under common control, we recorded our investment in SCPL based on SemGroup's historical cost. The purchase price in excess of historical cost was treated as an equity transaction with SemGroup, which reduced the partners' capital accounts of our general and limited partners on a pro-rata basis.
Class A units were not entitled to receive any distributions of available cash (other than upon liquidation) prior to the first day of the month immediately following the first month for which the average daily throughput volume on the White Cliffs Pipeline for such month was 125,000 barrels per day or greater. The Class A units converted to common units in January 2015.
The cash consideration was funded through a borrowing under our credit facility. The 2.425 million common units were valued at $49.49 per unit, or $120.0 million, based on the closing price on June 19, 2014, which was the date on which the transaction price was determined. The Class A units were valued at $49.49 per unit discounted for the expected forbearance of distributions, or $58.6 million. The non-cash contribution to the general partner's capital account was made in the amount of $3.6 million.

Crude oil trucking assets
On June 24, 2014, our Transportation segment acquired crude oil trucking assets from a subsidiary of Chesapeake Energy Corporation ("Chesapeake") for $44.0 million in cash. Highlights of the transaction include:
•
124 trucks, 122 trailers and miscellaneous equipment; and
•
a long-term transportation agreement with Chesapeake Energy Marketing, Inc.
During the year ended December 31, 2013, we completed the following acquisitions:
SemCrude Pipeline, L.L.C.
On January 11, 2013, our Transportation segment acquired a 33% interest in SCPL from SemGroup in exchange for (i) cash of approximately $189.5 million, (ii) the issuance of 1.5 million common units, (iii) the issuance of 1.25 million Class A units, and (iv) an increase of the capital account of our general partner and a related issuance of general partner interest, to allow our general partner to maintain its 2% general partner interest in us.
The cash consideration was funded through a borrowing under our credit facility of approximately $130.3 million and the sale of 2.0 million common units through a private placement (Note 11). The 1.5 million common units were valued at $29.63 per unit, or $44.4 million, based on the sales price to third parties in the private placement on January 11, 2013. The Class A units were valued at $29.63 per unit discounted for the expected forbearance of distributions, or $30.5 million. The contribution to the general partner's capital account was made in the amount of $2.7 million.
On December 16, 2013, we acquired an additional 33% interest in SCPL from SemGroup in exchange for (i) cash of approximately $173.1 million, (ii) the issuance of 1.5 million common units, (iii) the issuance of 1.25 million Class A units, and (iv) an increase of the capital account of our general partner and a related issuance of general partner interest, to allow our general partner to maintain its 2% general partner interest in us.
The cash consideration was funded through a borrowing under our credit facility. The 1.5 million common units were valued at $36.30 per unit, or $54.5 million, based on the closing price on December 11, 2013, which was the date on which the transaction price was determined. The Class A units were valued at $36.30 per unit discounted for the expected forbearance of distributions, or $39.6 million. The non-cash contribution to the general partner's capital account was made in the amount of $1.9 million.
In conjunction with the SCPL transactions, we incurred $4.1 million of cost, of which $1.6 million of equity issuance costs were offset against proceeds, $1.6 million was related to the borrowing and was deferred, and $0.9 million was expensed as general and administrative expense in the consolidated statement of income.
As the SCPL transactions were between entities under common control, we recorded our investment in White Cliffs based on SemGroup's historical cost. The purchase price in excess of historical cost was treated as an equity transaction with SemGroup, which reduced the partners' capital accounts of our general and limited partners on a pro-rata basis.

Barcas Field Services, LLC
On September 1, 2013, our Transportation segment completed the acquisition of the assets of Barcas Field Services, LLC ("Barcas") for $49.0 million in cash. Highlights of the acquisition include the following:
•
114 trucks, 120 trailers and miscellaneous equipment; and
•
a long-term take-or-pay customer transportation agreement which expired in late 2014.

Tampa Pipeline
On November 8, 2013, our Transportation segment acquired a 12-mile, 12-inch crude oil pipeline from Noble Energy, Inc. that extends from Platteville, Colorado to Tampa, Colorado for a purchase price of $8.2 million. The pipeline had been recently constructed by Noble Energy, Inc. and was placed into service with the acquisition. The pipeline connects our Platteville, Colorado crude oil terminal to the Tampa, Colorado crude oil market.
Equity Method Investment
Equity Method Investments [Text Block]
EQUITY METHOD INVESTMENT
Our equity method investments consist of the following (in thousands):
 
December 31,
 
2015
 
2014
White Cliffs
$
297,109

 
$
269,635

Glass Mountain
141,182

 
—

Total equity method investments
$
438,291

 
$
269,635


Our earnings from equity method investments consist of the following (in thousands):
 
Year Ended December 31,
 
2015
 
2014
 
2013
White Cliffs
$
70,238

 
$
57,378

 
$
3,788

Glass Mountain
6,117

 
—

 
—

SCPL
—

 
—

 
13,783

Total earnings from equity method investments
$
76,355

 
$
57,378

 
$
17,571


Cash distributions received from equity method investments consist of the following (in thousands):
 
Year Ended December 31,
 
2015
 
2014
 
2013
White Cliffs
$
86,845

 
$
66,768

 
$
—

Glass Mountain
13,623

 
—

 
—

SCPL
—

 
—

 
16,999

Total cash distributions received from equity method investments
$
100,468

 
$
66,768

 
$
16,999


SCPL
Prior to our December 16, 2013 acquisition of additional ownership interests in SCPL (Note 3), we accounted for our interest in SCPL under the equity method. Subsequent to our acquisition of additional ownership interests on December 16, 2013, we consolidated SCPL and reported a noncontrolling interest, the ownership interest in SCPL which was retained by SemGroup, until our purchase of the noncontrolling interest on June 23, 2014. Our consolidated income statement for the year ended December 31, 2013 includes $13.8 million of equity earnings from SCPL prior to consolidation. For the year ended December 31, 2013, we received cash distributions from SCPL of $17.0 million.
SCPL's only substantial asset is a 51% interest in White Cliffs, which is accounted for under the equity method.
White Cliffs
The equity earnings for the year ended December 31, 2013 represent one month of earnings subsequent to our consolidation of SCPL. No distributions were received from White Cliffs for the year ended December 31, 2013, as distributions are paid on a one-month lag. Our distribution of earnings related to December 2013 was received in January 2014.
Certain summarized balance sheet information of White Cliffs as of December 31, 2015 and 2014 is shown below (in thousands):
 
December 31,
 
2015
 
2014
Current assets
$
54,091

 
$
35,623

Property, plant and equipment, net
509,068

 
471,179

Goodwill
17,000

 
17,000

Other intangible assets, net
11,974

 
16,043

Total assets
$
592,133

 
$
539,845

 
 
 
 
Current liabilities
$
9,491

 
$
11,108

Members’ equity
582,642

 
528,737

Total liabilities and members’ equity
$
592,133

 
$
539,845


Certain summarized income statement information of White Cliffs for the years ended December 31, 2015, 2014 and 2013 is shown below (in thousands):
 
Year Ended December 31,
 
2015
 
2014
 
2013
Revenue
$
206,395

 
$
160,369

 
$
133,310

Operating, general and administrative expenses
$
33,284

 
$
23,067

 
$
23,825

Depreciation and amortization expense
$
34,105

 
$
23,257

 
$
18,668

Net income
$
139,000

 
$
114,045

 
$
90,817


The equity in earnings of White Cliffs for the three years ended December 31, 2015, 2014 and 2013 is less than 51% of the net income of White Cliffs for the same periods. This is due to certain general and administrative expenses incurred in managing the operations of White Cliffs that the other members are not obligated to share. Such expenses are recorded by White Cliffs and are allocated to our membership interest. White Cliffs recorded $1.3 million, $1.6 million and $1.8 million of such general and administrative expense for the years ended December 31, 2015, 2014 and 2013, respectively.
The members of White Cliffs are required to contribute capital to White Cliffs to fund various projects. For the year ended December 31, 2015, we contributed $42.8 million to these projects, including $34.5 million of contributions for an expansion project adding approximately 65,000 barrels per day of capacity. Remaining contributions related to the expansion project will be paid in 2016 and are expected to total approximately $2.3 million. The project is expected to be completed during the first half of 2016.
For the years ended December 31, 2014 and 2013, we contributed $53.3 million and $31.8 million, respectively, related to a project which added a 12-inch line from Platteville, Colorado to Cushing, Oklahoma and increased capacity to 150,000 barrels per day. This project was completed in August 2014. Contributions to White Cliffs in 2014 were partially funded by $14.4 million of contributions from the noncontrolling interest in SCPL.
Our membership interest in White Cliffs is significant as defined by Securities and Exchange Commission’s Regulation S-X Rule 1-02(w). Accordingly, as required by Regulation S-X Rule 3-09, we have included the audited financial statements of White Cliffs as of December 31, 2015 and 2014 and for each of the three years in the period ended December 31, 2015 as an exhibit to this Form 10-K.
Glass Mountain
As discussed in Note 3, on February 13, 2015, our Transportation segment acquired the Glass Mountain Holding, LLC, which owns a 50% interest in Glass Mountain. The excess of the recorded amount of our investment over the book value of our share of the underlying net assets represents equity method goodwill and capitalized interest of $31.0 million and $4.0 million, respectively, at December 31, 2015. Capitalized interest is amortized as a reduction of earnings from equity method investments.
Certain summarized balance sheet information of Glass Mountain as of December 31, 2015 is shown below (in thousands):
 
December 31, 2015
Current assets
$
7,856

Property, plant and equipment, net
205,920

Total assets
$
213,776

 
 
Current liabilities
$
1,036

Other liabilities
28

Members’ equity
212,712

Total liabilities and members’ equity
$
213,776


Certain summarized unaudited income statement information of Glass Mountain for the year ended December 31, 2015 is shown below (in thousands):
 
Year Ended December 31,
 
2015
Revenues
$
38,526

Cost of sales
$
3,392

Operating, general and administrative expenses
$
6,643

Depreciation and amortization expense
$
15,828

Net income
$
12,657


Our equity in earnings of Glass Mountain for the year ended December 31, 2015 is less than 50% of the net income of Glass Mountain for the same period due to amortization of capitalized interest for the period.
For the year ended December 31, 2015, we contributed $2.7 million to Glass Mountain related to capital projects.
Our ownership interest in Glass Mountain is not significant as defined by Securities and Exchange Commission's Regulation S-X Rule 1-02(w). Accordingly, no audited financial statements of Glass Mountain pursuant to Regulation S-X 3-09 have been included as an exhibit to this Form 10-K.
Property, Plant and Equipment
PROPERTY, PLANT AND EQUIPMENT
PROPERTY, PLANT AND EQUIPMENT
Property, plant and equipment consists of the following (in thousands): 
 
December 31,
 
2015
 
2014
Land
$
18,580

 
$
18,479

Pipelines and related facilities
283,316

 
227,586

Storage and terminal facilities
136,688

 
135,466

Linefill
26,383

 
25,507

Trucking equipment and other
50,060

 
40,281

Construction-in-progress
49,963

 
31,393

Property, plant and equipment, gross
564,990

 
478,712

Accumulated depreciation
(123,394
)
 
(82,646
)
Property, plant and equipment, net
$
441,596

 
$
396,066


 
We recorded depreciation expense of $40.9 million, $33.9 million and $22.6 million for the years ended December 31, 2015, 2014 and 2013, respectively.

We include within the cost of property, plant and equipment interest costs incurred while an asset is being constructed. We capitalized $0.5 million, $0.3 million and $0.7 million of interest costs during the years ended December 31, 2015, 2014 and 2013, respectively.
Financial Instruments
FINANCIAL INSTRUMENTS
FINANCIAL INSTRUMENTS AND CONCENTRATIONS OF RISK
Commodity derivative contracts
Our results of operations and cash flows are impacted by changes in market prices for petroleum products. This exposure to commodity price risk is managed, in part, by entering into various commodity derivatives.
We seek to manage the price risk associated with our marketing operations by limiting our net open positions through (i) the concurrent purchase and sale of like quantities of crude oil to create back-to-back transactions that are intended to lock in positive margins based on the timing, location or quality of the crude oil purchased and delivered or (ii) derivative contracts. Our storage and transportation assets also can be used to mitigate location and time basis risk. All marketing activities are subject to our Comprehensive Risk Management Policy, which establishes limits in order to manage risk and mitigate financial exposure.
Our commodity derivatives can be comprised of crude oil forward contracts and futures contracts. These are defined as follows:
Forward contracts – Over the counter ("OTC") contracts to buy or sell a commodity at an agreed upon future date. The buyer and seller agree on specific terms (price, quantity, delivery period, and location) and conditions at the inception of the contract.
Futures contracts – Exchange traded contracts to buy or sell a commodity. These contracts are standardized by the exchange in terms of quality, quantity, delivery period and location for each commodity.
We record commodity derivative assets and liabilities at fair value at each balance sheet date with the exception of commitments which have been designated as normal purchases and sales. The table below summarizes the balances of these assets and liabilities at December 31, 2015 and 2014 (in thousands):
 
 
December 31, 2015
 
December 31, 2014
 
Level 1
 
Netting(1)
 
Total
 
Level 1
 
Netting(1)
 
Total
Assets
$
131

 
$
(131
)
 
$
—

 
$
3,198

 
$
(1,637
)
 
$
1,561

Liabilities
$
470

 
$
(131
)
 
$
339

 
$
1,637

 
$
(1,637
)
 
$
—


(1)
Relates primarily to exchange traded futures. Gain and loss positions on multiple contracts are settled net on a daily basis with the exchange.

“Level 1” measurements are based on inputs consisting of unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. These include commodity futures contracts that are traded on an exchange.
“Level 2” measurements are based on inputs consisting of market observable and corroborated prices for similar derivative contracts. Assets and liabilities classified as Level 2 include OTC traded physical fixed priced purchases and sales forward contracts.
 
“Level 3” measurements are based on inputs from a pricing service and/or internal valuation models incorporating observable and unobservable market data.
Financial assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurement. Our assessment of the significance of a particular input to the measurement requires judgment, and may affect the valuation of assets and liabilities and their placement within the fair value hierarchy. At December 31, 2015, all of our physical fixed price forward purchases and sales contracts were being accounted for as normal purchases and normal sales.
There were no financial assets or liabilities classified as Level 2 or Level 3 during the years ended December 31, 2015, 2014 and 2013, and as such, no rollforward of Level 3 activity has been presented.
The following table sets forth the notional quantities for derivative instruments entered into during the periods indicated (in thousands of barrels):
 
Year Ended December 31,
  
2015
 
2014
 
2013
Sales
23,228

 
6,641

 
2,595

Purchases
22,946

 
6,477

 
2,575


We have not designated any of our commodity derivative instruments as accounting hedges. We record the fair value of the derivative instruments on our consolidated balance sheets in other current assets and other current liabilities. The fair value of our commodity derivative assets and liabilities recorded to other current assets and other current liabilities was as follows (in thousands):
December 31, 2015
 
December 31, 2014
Assets
 
Liabilities
 
Assets
 
Liabilities
$
—

 
$
339

 
$
1,561

 
$
—


We have posted margin deposits as collateral with brokers who have the right of set off associated with these funds. Our margin deposit balances were $2.9 million and $0.8 million at December 31, 2015 and 2014, respectively. These margin account balances have not been offset against our net commodity derivative instrument (contract) positions. Had these margin account balances been netted against our net commodity derivative instrument (contract) positions as of December 31, 2015 and 2014, we would have had net asset positions of $2.6 million and $2.4 million, respectively.
Realized and unrealized gains (losses) from our commodity derivatives were recorded to product revenue in the following amounts (in thousands):
 
 
Year Ended December 31,
 
2015
 
2014
 
2013
Realized and unrealized gain (loss)
$
8,145

 
$
17,531

 
$
(1,593
)

Concentrations of risk
During the year ended December 31, 2015, two third-party customers, primarily of our Supply and Logistics segment, accounted for more than 10% of our consolidated revenue with revenues of $457.3 million and $131.9 million. We purchased approximately $232.6 million of product from two third-party suppliers, which represented approximately 35% of our costs of products sold. At December 31, 2015, one third-party customer accounted for 53% of our consolidated accounts receivable.
As described in Note 15, we also generated revenues and expenses from subsidiaries of SemGroup.
Goodwill and other intangibles
Goodwill and Intangible Assets Disclosure [Text Block]
GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill
Goodwill relates to our Transportation segment. Changes in goodwill are shown below (in thousands):
Balance at December 31, 2012
$
—

Barcas acquisition (Note 3)
28,322

Balance at December 31, 2013
28,322

Oilfield trucking acquisition (Note 3)
7,892

Barcas purchase price adjustment
(98
)
Balance at December 31, 2014
36,116

Impairment loss
(9,488
)
Balance at December 31, 2015
$
26,628


We assess our goodwill for impairment at least annually as of October 1. No impairments were indicated as of October 1, 2015. However, as a result of the continued decline in oil prices and lower forecast volumes from declining drilling activity, along with lower than expected results during the fourth quarter of 2015, we performed an interim goodwill impairment analysis as of December 31, 2015 which resulted in an impairment charge of $9.5 million related to our crude oil trucking operation which was identified as the reporting unit for purposes of the impairment test.
We used an income approach, supplemented by a market approach to calculate the fair value of the reporting unit. Under the income approach, we utilized a discounted cash flow model to determine the fair value of our crude oil trucking operations. Significant judgments and assumptions included the discount rate, anticipated revenue and volume growth rates, estimated operating expenses and capital expenditures, which were based on our operating and capital budgets as well as our strategic plans. A significant underlying assumption is that crude oil prices will eventually improve and production volumes will begin to increase. If crude oil production does not increase in the future or the production takes longer than anticipated to return, this would negatively affect our key assumptions and potentially lead to additional impairments in the future. We considered the market approach by comparing the revenue and earnings multiples implied by our income approach to those of comparable companies for reasonableness.

Other Intangible Assets
Other intangibles represent customer relationships of our Transportation segment. The gross carrying amount and accumulated amortization of intangible assets are shown below (in thousands):
 
December 31,
 
2015
 
2014
Gross Intangible Assets
$
17,010

 
$
17,010

Accumulated Amortization
(1,443
)
 
(370
)
Net Intangible Assets
$
15,567

 
$
16,640


Changes in other intangible assets are shown below (in thousands):
Balance at December 31, 2012
$
—

Barcas acquisition
6,930

Amortization
(1,155
)
Balance at December 31, 2013
5,775

Oilfield trucking acquisition
17,010

Barcas purchase price adjustment
(50
)
Amortization
(6,095
)
Balance at December 31, 2014
16,640

Amortization
(1,073
)
Balance at December 31, 2015
$
15,567


We estimate that future amortization of other intangible assets will be as follows (in thousands):
For the twelve months ending:
 
December 31, 2016
$
1,881

December 31, 2017
2,132

December 31, 2018
2,172

December 31, 2019
1,680

December 31, 2020
1,216

Thereafter
6,486

Total estimated amortization expense
$
15,567

Long-Term Debt
LONG TERM DEBT
LONG-TERM DEBT
Our long-term debt consisted of the following (in thousands):
 
December 31,
 
2015
 
2014
5.625% senior unsecured notes due 2022
$
400,000

 
$
400,000

5.625% senior unsecured notes due 2023
344,545

 
—

Revolving credit facility
—

 
32,000

Capital leases
83

 
132

Total long-term debt
744,628

 
432,132

less: current portion of long-term debt
31

 
40

Noncurrent portion of long-term debt
$
744,597

 
$
432,092


Senior unsecured notes due 2022 and 2023
At December 31, 2015, we had outstanding $400 million of 5.625% senior unsecured notes due 2022 (the “2022 Notes”) and $350 million of 5.625% senior unsecured notes due 2023 (the "2023 Notes") (collectively, the "Notes"). Rose Rock and its wholly-owned subsidiary, Rose Rock Finance Corporation ("Finance Corp."), are co-issuers of the Notes.
The 2023 Notes were sold at 98.345% of par, a discount of $5.8 million, on May 14, 2015. The discount is reported as a reduction to the face value of the 2023 Notes on our consolidated balance sheets and is being amortized over the life of the 2023 Notes using the interest method. At December 31, 2015, the unamortized discount was $5.5 million.
The net proceeds from the 2023 Notes offering of $337.7 million, after the discount and $6.5 million of underwriters' fees and offering expenses, were used to repay amounts borrowed under our revolving credit facility and for general partnership purposes.
Interest on the 2022 Notes is payable in arrears on January 15th and July 15th to holders of record on January 1st and July 1st each year until maturity. For the years ended December 31, 2015 and 2014, we recorded interest expense of $23.5 million and $11.7 million, respectively, including amortization of debt issuance costs on the 2022 Notes. Interest on the 2023 Notes is payable in arrears on May 15th and November 15th to holders of record on May 1st and November 1st each year until maturity. For the year ended December 31, 2015, we recorded interest expense of $13.2 million, including amortization of debt issuance costs and amortization of discount on the 2023 Notes.
At December 31, 2015, we had $12.2 million of debt issuance costs, net of accumulated amortization, related to the Notes included in other noncurrent assets on our consolidated balance sheet.
Indenture
The Notes are governed by an indenture between the Partnership, its subsidiary guarantors, Finance Corp. and Wilmington Trust, National Association, as trustee (the “Indenture”). The Indenture includes customary covenants, including limitations on our ability to incur additional indebtedness or issue certain preferred shares; pay dividends and make certain distributions, investments and other restricted payments; create certain liens; sell assets; enter into transactions with affiliates; merge, consolidate, sell or otherwise dispose of all or substantially all of our assets; and designate our subsidiaries as unrestricted under the Indenture.
The Indenture includes customary events of default. A default would permit the trustee or holders of at least 25% in aggregate principal amounts of the Notes then outstanding to declare all amounts owing under the Notes to be due and payable.
The Notes are effectively subordinated in right of payment to any of our, and the subsidiary guarantors', existing and future secured indebtedness to the extent of the value of the collateral securing such indebtedness.
The Partnership may issue additional Notes under the Indenture from time to time, subject to the terms of the Indenture.
At December 31, 2015, we were in compliance with the terms of the Indenture.
Early redemption premiums
Except as described below, the 2022 and 2023 Notes are not redeemable at the Partnership's option prior to July 15, 2017 and May 15, 2019, respectively. From and after July 15, 2017, in the case of the 2022 Notes, or May 15, 2019, in the case of the 2023 Notes, the Partnership may redeem the Notes, in whole or in part, at the redemption prices (expressed as percentages of principal amount) set forth below, plus accrued and unpaid interest, if redeemed during the twelve-month period beginning on July 15 for the 2022 Notes or May 15 for the 2023 Notes of each of the years indicated below for the respective Notes:
2022 senior unsecured notes
2017
 
104.219%
2018
 
102.813%
2019
 
101.406%
2020 and thereafter
 
100.000%

2023 senior unsecured notes
2019
 
102.813%
2020
 
101.406%
2021 and thereafter
 
100.000%


Prior to July 15, 2017, in the case of the 2022 Notes, or May 15, 2018, in the case of the 2023 Notes, the Partnership may, at its option, on one or more occasions, redeem up to 35% of the sum of the original aggregate principal amount of the Notes at a redemption price equal to 105.625% of the aggregate principal amount thereof, plus accrued and unpaid interest, with the net cash proceeds of one or more equity offerings of the Partnership, or the parent of the Partnership to the extent such net proceeds are contributed to the Partnership, subject to certain conditions.
Prior to July 15, 2017, in the case of the 2022 Notes, or May 15, 2019, in the case of the 2023 Notes, the Partnership may also redeem all or part of the Notes at a price equal to the principal plus a premium equal to the greater of 1% of the principal or the excess of the present value of the redemption price from the table above plus all required interest payments due through July 15, 2017, with respect to the 2022 Notes, or May 15, 2019, with respect to the 2023 Notes, computed using a discount rate based on a published United States Treasury Rate plus 50 basis points, over the principal value of such Note.
In the event of a change of control, the Partnership is required to offer to repurchase the Notes at an amount equal to 101% of the principal plus accrued and unpaid interest.
Subsidiary Guarantors
The Notes are guaranteed by all of our existing subsidiaries other than Finance Corp. Such guarantees of the Notes are full and unconditional and constitute the joint and several obligations of the subsidiary guarantors. Each of the subsidiary guarantors is 100% owned by the Partnership. The Partnership has no assets or operations independent of its subsidiaries and there are no significant restrictions upon the ability of the Partnership, or any of its subsidiaries, to obtain funds from its respective subsidiaries by dividend or loan. None of the assets of the Partnership's subsidiaries represent restricted net assets pursuant to Rule 4-08(e)(3) of Regulation S-X under the Securities Act.
Revolving credit facility
At December 31, 2015, our credit agreement, as amended, provides for a revolving credit facility of $585 million and includes a $150 million sub-limit for letters of credit. The credit agreement permits the increase of the facility by not more than $200 million, subject to certain conditions. The credit agreement expires September 20, 2018, when all amounts owed will be due.
At our option, amounts borrowed under the credit agreement will bear interest at either the Eurodollar rate or an alternate base rate (“ABR”), plus, in each case, an applicable margin. The applicable margin will range from 1.75% to 3.00% in the case of a Eurodollar rate loan, and from 0.75% to 2.00% in the case of an ABR loan, in each case, based on a leverage ratio specified in the credit agreement. At December 31, 2015, we had no outstanding borrowings under this credit facility.
Fees are charged on any outstanding letters of credit at a rate that ranges from 1.75% to 3.00%, depending on a leverage ratio specified in the credit agreement. At December 31, 2015, there were $35.3 million in outstanding letters of credit, and the rate in effect was 2.50%. In addition, a fronting fee of 0.25% is charged on outstanding letters of credit.
The credit agreement also allows for the use of secured bilateral letters of credit, which are issued external to the credit facility and do not reduce revolver availability. At December 31, 2015, we had $42.9 million of secured bilateral letters of credit outstanding and the interest rate in effect was 1.75%.
A commitment fee that ranges from 0.375% to 0.50%, depending on a leverage ratio specified in the credit agreement, is charged on any unused capacity of the revolving credit facility. In addition, we are charged an annual administrative fee of $0.1 million.
During the years ended December 31, 2015, 2014 and 2013, we recorded $6.9 million, $9.0 million and $8.7 million, respectively, of interest expense related to the credit facility, including amortization of capitalized loan fees. At December 31, 2015, we had $2.8 million in capitalized loan fees, net of accumulated amortization, related to the credit facility included in other noncurrent assets.
The credit agreement contains representations and warranties and affirmative and negative covenants. The covenants in the agreement include limitations on creation of new indebtedness and liens, entry into sale and lease-back transactions, investments, and fundamental changes including mergers and consolidations, certain cash distributions and other distributions, material changes in our business and modifying certain documents.
 
The credit agreement restricts our ability to make certain types of payments relating to our units, including the declaration or payment of cash distributions, provided that we may make quarterly distributions of available cash so long as no default under the agreement then exists or would result therefrom. The agreement is guaranteed by all of our material subsidiaries and secured by a lien on substantially all of our property and assets, subject to customary exceptions.

At December 31, 2015, we were in compliance with the terms of the credit agreement.
Capital lease obligations
At December 31, 2015, we had $52 thousand ($83 thousand including current portion) of capital lease obligations reported as long-term debt on the consolidated balance sheet.
Scheduled principal payments
The following table summarizes the scheduled principal payments as of December 31, 2015 (in thousands). As described above, our debt agreements require accelerated principal payments under certain circumstances. As a result, principal payments may occur earlier than shown in the table below.
 
Senior Unsecured Notes due 2022
 
Senior Unsecured Notes due 2023
 
Revolving Credit
Facility
 
Capital
Leases
 
Total
For the year ended:
 
 
 
 
 
 
 
 
 
December 31, 2016
$
—

 
$
—

 
$
—

 
$
31

 
$
31

December 31, 2017
—

 
—

 
—

 
26

 
26

December 31, 2018
—

 
—

 
—

 
26

 
26

December 31, 2019
—

 
—

 
—

 
—

 
—

December 31, 2020
—

 
—

 
—

 
—

 
—

Thereafter
400,000

 
350,000

 
—

 
—

 
750,000

Total
$
400,000

 
$
350,000

 
$
—

 
$
83

 
$
750,083


Fair value
We estimate the fair value of our 2022 Notes and 2023 Notes to be $337 million and $300 million at December 31, 2015, based on unadjusted, transacted market prices near the measurement date, which is categorized as a Level 2 measurement.
Commitments and Contingencies
Commitments and Contingencies
COMMITMENTS AND CONTINGENCIES
Bankruptcy matters
On July 22, 2008 (the "Petition Date"), SemGroup, L.P., SemCrude, L.P. ("SemCrude"), the predecessor of Rose Rock, and Eaglwing, L.P. ("Eaglwing") filed petitions for reorganization under Chapter 11 of the U.S. Bankruptcy Code. While in bankruptcy, SemGroup, L.P. filed a plan of reorganization with the court, which was confirmed on October 28, 2009 (the "Plan of Reorganization"). The Plan of Reorganization determined, among other things, how pre-Petition Date obligations would be settled, the equity structure of the reorganized company upon emergence and the financing arrangements upon emergence. SemGroup, SemCrude, and Eaglwing emerged from bankruptcy protection on November 30, 2009 (the "Emergence Date").
Claims reconciliation process
A large number of parties made claims against SemGroup and the other debtors for obligations alleged to have been incurred prior to the bankruptcy filing. SemGroup has resolved or settled all of these outstanding claims and has made all required distributions. The Plan of Reorganization has therefore been fully administered.
On November 7, 2014, SemGroup Corporation and the other reorganized debtors moved for a final decree from the bankruptcy court closing the debtors’ bankruptcy cases. The United States Bankruptcy Court for the District of Delaware granted the request and entered its Order Granting Motion of Remaining Debtors for Entry of Final Decree on December 18, 2014. Accordingly, the bankruptcy cases for SemCrude, L.P., Eaglwing, L.P., SemCanada II, L.P., SemCanada L.P., SemGas, L.P., SemGroup, L.P., SemMaterials, L.P., and SemStream, L.P. have been closed. As part of its decree, the Court retained jurisdiction over certain on-going adversary proceedings, but the debtors have estimated and paid the claims associated with these remaining adversaries, leaving the non-debtor parties to the adversaries to resolve their remaining claims amongst themselves.
On January 2, 2015, Bettina M. Whyte, the duly appointed Trustee of the SemGroup Litigation Trust (the “Litigation Trustee”), filed a notice of appeal of the Bankruptcy Court’s December 18, 2014 order closing the aforementioned bankruptcy cases. However, the Bankruptcy Court’s order of final decree was effective upon entry, and the appeal does not stay the effect of the order. The Litigation Trustee’s appeal to the United States District Court for the District of Delaware is currently pending and will be opposed by SemGroup Corporation and the other remaining reorganized debtors.
We are indemnified by SemGroup against any loss in this matter pursuant to the terms of the omnibus agreement with SemGroup.
Environmental
We may, from time to time, experience leaks of petroleum products from our facilities and, as a result of which, we may incur remediation obligations or property damage claims. In addition, we are subject to numerous environmental regulations. Failure to comply with these regulations could result in the assessment of fines or penalties by regulatory authorities.
The Kansas Department of Health and Environment ("KDHE") initiated discussions during SemGroup’s bankruptcy proceeding regarding five of our sites in Kansas that the KDHE believes, based on their historical use, may have soil or groundwater contamination in excess of state standards. The KDHE sought our agreement to undertake assessments of these sites to determine whether they are contaminated. SemGroup entered into a Consent Agreement and Final Order with the KDHE to conduct environmental assessments on the sites and to pay the KDHE’s costs associated with their oversight of this matter. SemGroup has conducted Phase II investigations at all sites. Four of the five sites have limited amounts of soil contamination that will be excavated and/or remediated on site. Three of the five sites appeared to have ground water contamination requiring further delineation and/or on-going monitoring. One site has been closed. SemGroup does not anticipate any penalties or fines for these historical sites. We are indemnified by SemGroup against any loss in this matter pursuant to the terms of the omnibus agreement with SemGroup.
Dimmit County, TX claims
An employee of Rose Rock Midstream Field Services, LLC was involved in a tractor trailer accident on January 15, 2015 in Dimmit County, Texas.  A second accident followed resulting in six fatalities and multiple injuries.  Multiple lawsuits involving claims of wrongful death and personal injury were filed in Zavala County and Dimmit County, Texas.  These lawsuits have been consolidated and the trial will be held in the District Court, 293rd Judicial District, Zavala County, Texas.  The trial for cause number 15-01-13356-ZCV, Maribel Rodriguez and the Estate of David Rodriguez, et al., vs. Rose Rock Midstream Field Services, LLC, SemGroup Corporation, Rose Rock Midstream, L.P. and SemManagement LLC, et al., was set to begin on February 9, 2016, and has been postponed to April 12, 2016.  We will continue to defend our position and believe that any liability that may arise from this incident will be covered by our insurance; however, we cannot predict the outcome.
Other matters
We are party to various other claims, legal actions and complaints arising in the ordinary course of business. In the opinion of our management, the ultimate resolution of these claims, legal actions and complaints, after consideration of amounts accrued, insurance coverage and other arrangements, will not have a material effect on our consolidated financial position, results of operations or cash flows. However, the outcome of such matters is inherently uncertain and estimates of our consolidated liabilities may change materially as circumstances develop.
Asset retirement obligations
We may be subject to removal and restoration costs upon retirement of our facilities. However, we are unable to predict when, or if, our pipelines, storage tanks and related facilities would become completely obsolete and require decommissioning. Accordingly, we have not recorded a liability or corresponding asset, as both the amount and timing of such potential future costs are indeterminable.
Operating leases
We have entered into operating lease agreements for office space, office equipment, land and vehicles. Future minimum payments required under operating leases that have initial or remaining non-cancellable lease terms in excess of one year at December 31, 2015 are as follows (in thousands):
 
For twelve months ending:
 
December 31, 2016
$
1,280

December 31, 2017
1,104

December 31, 2018
496

December 31, 2019
152

December 31, 2020
12

Thereafter
126

Total future minimum lease payments
$
3,170


We recorded lease and rental expenses of $1.8 million, $1.5 million and $1.2 million for the years ended December 31, 2015, 2014 and 2013, respectively.
 
Purchase and sale commitments
We routinely enter into agreements to purchase and sell petroleum products at specified future dates. We create a margin for these purchases by entering into various types of physical and financial sales and exchange transactions through which we seek to maintain a position that is substantially balanced between purchases on the one hand and sales and future delivery obligations on the other. We account for derivatives at fair value with the exception of commitments which have been designated as normal purchases and sales for which we do not record assets or liabilities related to these agreements until the product is purchased or sold. At December 31, 2015, such commitments included the following (in thousands):
 
Volume
(barrels)
 
Value
Fixed price purchases
1,976

 
$
71,709

Fixed price sales
2,907

 
$
116,329

Floating price purchases
17,361

 
$
652,122

Floating price sales
17,812

 
$
686,030


Certain of the commitments shown in the table above relate to agreements to purchase product from a counterparty and to sell a similar amount of product (at a different location) to the same counterparty. Many of the commitments shown in the table above are cancellable by either party, as long as notice is given within the time frame specified in the agreement (generally 30 to 120 days).
We have a throughput commitment with our equity method investee, White Cliffs, for approximately 5,000 barrels per day of space on White Cliffs' pipeline which became effective in October 2015 and has a term of five years. Annual payments to White Cliffs under the agreement are expected to be $9.4 million.
We have a throughput commitment for 5,000 barrels per day on the Dakota Access Pipeline which becomes effective upon the full service date of the pipeline which is expected in the fourth quarter of 2016. The commitment has a seven year term. Annual payments are expected to be $11.9 million.
Capital contribution requirements
See Note 4 for information related to capital funding requirements related to White Cliffs.
Employee Benefits and Equity-Based Compensation
EMPLOYEE BENEFITS AND EQUITY-BASED COMPENSATION
EMPLOYEE BENEFITS AND EQUITY-BASED COMPENSATION
We do not directly employ any persons to manage or operate our business, as these functions are performed by employees of SemGroup. At December 31, 2015, SemGroup had approximately 400 employees who were dedicated primarily to the management and operation of our business. None of these employees are represented by labor unions, and none are subject to collective bargaining agreements.
Equity incentive plan
On December 8, 2011, the board of directors of our general partner adopted the Rose Rock Midstream Equity Incentive Plan (the “Incentive Plan”). We have reserved 840,000 limited partner common units for issuance to non-management directors and employees under the Incentive Plan. Generally, the awards vest three years after the date of grant for employees and one year after the date of grant for non-managerial directors, contingent upon the continued service of the recipients and may be subject to accelerated vesting in the event of involuntary terminations. Awards are valued based on the grant date closing price listed on the New York Stock Exchange. Compensation expense is recognized over the vesting period and is discounted for estimated forfeitures. We use authorized but unissued units to satisfy our equity-based payment obligations. Although these awards are to be settled in units, we may elect to give participants the option of surrendering a portion of the awards, to meet statutory minimum tax withholding requirements. The activity related to these awards is summarized below:
 
Unvested Units
 
Average Grant Date Fair Value
 
Aggregate Fair Value of Units (in thousands)
Outstanding at December 31, 2012
43,960

 
$
21.91

 
 
Awards granted
49,104

 
$
34.41

 
 
Awards vested
(9,333
)
 
$
27.25

 
$
254

Awards forfeited
(783
)
 
$
34.40

 
 
Outstanding at December 31, 2013
82,948

 
$
28.59

 
 
Awards granted
46,536

 
$
41.35

 
 
Awards vested
(5,712
)
 
$
35.87

 
$
205

Awards forfeited
(21,432
)
 
$
29.82

 
 
Outstanding at December 31, 2014
102,340

 
$
33.79

 
 
Awards granted
36,527

 
$
39.03

 
 
Awards vested
(38,366
)
 
$
27.54

 
$
1,057

Awards forfeited
(310
)
 
$
42.80

 
 
Outstanding at December 31, 2015
100,191

 
$
38.70

 
 

Of the 38,366 awards vested during the year ended December 31, 2015, 12,892 units were withheld to satisfy minimum tax requirements. No units were withheld to satisfy minimum tax requirements for the years ended December 31, 2014 and 2013.
Compensation cost expensed for the years ended December 31, 2015, 2014 and 2013 was $1.4 million, $0.9 million and $0.8 million, respectively. As of December 31, 2015, there was $1.9 million of total unrecognized compensation cost related to our nonvested awards, which is expected to be recognized over a weighted-average period of 14 months.
The holders of certain of these restricted unit awards are entitled to equivalent distributions (“UUDs”) to be received upon vesting of the restricted unit awards. For awards granted prior to 2013, the UUDs were settled in common units based on the market price of our limited partner common units as of the close of business on the vesting date. For the year ended December 31, 2015, 3,335 UUD units were issued upon the vesting of restricted units. No UUD units were issued upon vesting of restricted units for the year ended December 31, 2014. For the year ended December 31, 2013, 406 UUD units were issued upon the vesting of restricted units. As of December 31, 2015, all awards granted prior to 2013 have vested. UUDs related to the restricted unit awards granted subsequent to 2013 will be settled in cash upon vesting. At December 31, 2015, the value of these cash settled UUDs related to unvested restricted units was approximately $381 thousand.
SemGroup stock-based compensation
Certain of SemGroup’s employees who support us participate in SemGroup’s equity-based compensation program. Awards under this program generally represent awards of restricted stock of SemGroup, which are subject to specified vesting periods. SemGroup charged us $1.1 million, $1.1 million and $0.7 million during the years ended December 31, 2015, 2014 and 2013, respectively, related to such equity-based compensation.
 
Defined contribution plan
Most of the employees of SemGroup who support us participate in one of SemGroup’s defined contribution plans. SemGroup charged us $1.2 million, $0.9 million and $0.4 million during the years ended December 31, 2015, 2014 and 2013, respectively, for contributions made by SemGroup to this plan.
Allocated employee compensation expenses
As described in Note 15, SemGroup allocated certain corporate general and administrative expenses to us. These allocated expenses included equity-based compensation and defined contribution plan benefits for corporate employees, and such expenses are in addition to the expenses described above for employees who directly support our operations.
Partners' Capital and Distributions
PARTNERS' CAPITAL AND DISTRIBUTIONS
PARTNERS’ CAPITAL AND DISTRIBUTIONS
General partner
SemGroup owns the 2% general partner interest in us, and, through this general partner interest, has the right to manage and operate us. SemGroup may not be removed as general partner except by a vote of the holders of at least 66 2/3% of the outstanding limited partner units voting together as a single class, including any limited partner units owned by our general partner and its affiliates, including SemGroup.
Limited partner interests—common units
Limited partners have the right to vote on certain matters. For example, a unit majority is required to make certain types of amendments to the partnership agreement, to allow the sale of substantially all of our assets, or to dissolve the Partnership. Limited partners also have certain distribution rights, as summarized below.
Limited partner interests – subordinated units
The holders of subordinated limited partner units had similar voting rights to holders of common limited partner units. However, as described below, the distribution rights for holders of subordinated units were different than those of common units. On February 17, 2015, all subordinated units converted to common units upon the achievement of certain targets specified in our partnership agreement. The conversion did not impact the total number of the Partnership’s outstanding units representing limited partner interests.
Limited partner interests – Class A units
As described in Note 3, Class A units were not eligible to receive cash distributions until certain operational targets were achieved by White Cliffs, at which time they would convert to common units. In December 2014, these operational targets were achieved by White Cliffs and on January 1, 2015 all 3,750,000 Class A units were converted to common units on a one-for-one basis. As the conversion took place before the date of record for our distribution of fourth quarter 2014 earnings, the Class A units participated in those distributions. The conversion did not impact the total number of the Partnership’s outstanding units representing limited partner interests.
Distribution rights
We intend to pay a minimum quarterly distribution of $0.3625 per unit to the extent we have sufficient cash from operations after establishment of cash reserves and payment of fees and expenses, including payments to our general partner and its affiliates. We refer to this cash as “available cash,” and it is defined in our partnership agreement. Our ability to pay the minimum quarterly distribution is subject to various restrictions and other factors.
Our partnership agreement requires that we distribute all of our available cash each quarter in the following manner:
•
first, 98.0% to the holders of common units and 2.0% to our general partner, until each common unit has received the minimum quarterly distribution of $0.3625, plus any arrearages from prior quarters; and
•
second, 98.0% to common unitholders and 2.0% to our general partner, until each unit has received a distribution of $0.416875.
 If cash distributions to our unitholders exceed $0.416875 per unit in any quarter, our general partner will receive, in addition to distributions on its 2.0% general partner interest, increasing percentages, up to 48.0%, of the cash we distribute in excess of that amount. We refer to these distributions as “incentive distributions.” The following table summarizes the incentive distribution levels: 
 
 
 
Marginal Percentage
Interest in Distributions
 
Total Quarterly Distribution
Per Unit Target Amount
 
Unitholders
 
General
Partner
Interest
 
Incentive
Distribution
Rights
Minimum Quarterly Distribution
 
 
 
 
 
 
$
0.362500

 
98.0%
 
2.0%
 
—
%
First Target Distribution
above
 
$
0.362500

 
up to
 
$
0.416875

 
98.0%
 
2.0%
 
—
%
Second Target Distribution
above
 
$
0.416875

 
up to
 
$
0.453125

 
85.0%
 
2.0%
 
13.0
%
Third Target Distribution
above
 
$
0.453125

 
up to
 
$
0.543750

 
75.0%
 
2.0%
 
23.0
%
Thereafter
 
 
 
 
above
 
$
0.543750

 
50.0%
 
2.0%
 
48.0
%

Distributions paid
The following table shows distributions paid in 2016, 2015, 2014 and 2013:
Quarter Ended
 
Record Date
 
Payment Date
 
Distribution Per Unit
December 31, 2012
 
February 4, 2013
 
February 14, 2013
 
$0.4025
 
 
 
 
 
 
 
March 31, 2013
 
May 6, 2013
 
May 15, 2013
 
$0.4300
June 30, 2013
 
August 5, 2013
 
August 14, 2013
 
$0.4400
September 30, 2013
 
November 5, 2013
 
November 14, 2013
 
$0.4500
December 31, 2013
 
February 4, 2014
 
February 14, 2014
 
$0.4650
 
 
 
 
 
 
 
March 31, 2014
 
May 5, 2014
 
May 15, 2014
 
$0.4950
June 30, 2014
 
August 4, 2014
 
August 14, 2014
 
$0.5350
September 30, 2014
 
November 4, 2014
 
November 14, 2014
 
$0.5750
December 31, 2014
 
February 3, 2015
 
February 13, 2015
 
$0.6200
 
 
 
 
 
 
 
March 31, 2015
 
May 5, 2015
 
May 15, 2015
 
$0.6350
June 30, 2015
 
August 4, 2015
 
August 14, 2015
 
$0.6500
September 30, 2015
 
November 3, 2015
 
November 13, 2015
 
$0.6600
December 31, 2015
 
February 2, 2016
 
February 12, 2016
 
$0.6600


Limited Partner Units
Changes in our limited partner units are as follows:
 
Common
Units -
Public
 
Common
Units -
SemGroup
 
Subordinated
Units
 
Class A units
Balance at December 31, 2012
7,000,000

 
1,389,709

 
8,389,709

 
—

January private placement
2,000,000

 
—

 
—

 
—

Units issued to SemGroup in SCPL transactions
—

 
3,000,000

 
—

 
2,500,000

August common unit offering
4,750,000

 
—

 
—

 
—

Vesting of equity-based compensation awards, including equivalent distributions
9,739

 
—

 
—

 
—

Balance at December 31, 2013
13,759,739

 
4,389,709

 
8,389,709

 
2,500,000

Units issued to SemGroup in SCPL transaction
—

 
2,425,000

 
—

 
1,250,000

Vesting of equity-based compensation awards
5,712

 
—

 
—

 
—

Balance at December 31, 2014
13,765,451

 
6,814,709

 
8,389,709

 
3,750,000

Conversion to common units
—

 
12,139,709

 
(8,389,709
)
 
(3,750,000
)
Units issued to SemGroup in WOT and Glass Mountain transaction
—

 
1,750,000

 
—

 
—

February common unit offering
2,300,000

 
—

 
—

 
—

Vesting of equity-based compensation awards, including equivalent distributions(1)
28,809

 
—

 
—

 
—

Balance at December 31, 2015
16,094,260


20,704,418


—


—


(1) Excludes units withheld to satisfy minimum tax requirements.

Equity Issuances
On February 13, 2015, we issued and sold 2,300,000 common limited partner units to the public for net proceeds of $89.1 million. Proceeds were used to acquire the WOT and a 50% interest in Glass Mountain from SemGroup.
On January 8, 2013, we entered into a Common Unit Purchase Agreement with certain purchasers (the “Purchasers”), pursuant to which, on January 11, 2013, 2,000,000 common units were issued and sold to the Purchasers in a private placement at a price of $29.63 per common unit for aggregate consideration of approximately $59.3 million (the “Private Placement”). The Partnership used the net proceeds from the Private Placement to fund a portion of the purchase of the initial 33% interest in SCPL.
On August 13, 2013, we issued 4,750,000 common limited partner units to the public for proceeds of $152.5 million, net of underwriting discounts and commissions of $6.4 million. Our general partner contributed $3.2 million to the Partnership to maintain its 2% ownership. Proceeds were used to repay borrowings on our credit facility.
See Note 3 for information related to units issued to SemGroup as consideration in the SCPL and WOT and Glass Mountain transactions.
See Note 10 for information related to units issued due to vesting of equity-based compensation awards.
Earnings Per Limited Partner Unit
EARNINGS PER LIMITED PARTNER UNIT
EARNINGS PER LIMITED PARTNER UNIT
The following tables set forth the computation of basic and diluted earnings per limited partner unit for the years ended December 31, 2015, 2014 and 2013 (in thousands, except per unit data): 
 
Year Ended December 31,
 
2015
 
2014
 
2013
Net income attributable to Rose Rock Midstream, L.P.
$
49,673

 
$
55,167

 
$
36,259

Less: General partner’s incentive distribution earned
20,096

 
6,698

 
483

Less: General partner’s 2.0% ownership
993

 
1,444

 
245

Net income allocated to limited partners
$
28,584

 
$
47,025

 
$
35,531

Numerator for basic and diluted earnings per limited partner unit(1) :
 
 
 
 
 
Allocation of net income among limited partner interests:
 
 
 
 
 
Net income allocable to common units
$
28,584

 
$
32,914

 
$
22,701

Net income allocable to subordinated units
—

 
13,912

 
13,321

Net income (loss) allocable to Class A units
—

 
199

 
(491
)
Net income allocated to limited partners
$
28,584

 
$
47,025

 
$
35,531

Denominator for basic and diluted earnings per limited partner unit:
 
 
 
 
 
Basic weighted average number of common units outstanding
36,302

 
19,419

 
13,672

Effect of non-vested restricted units
41

 
65

 
36

Diluted weighted average number of common units outstanding
36,343

 
19,484

 
13,708

Basic and diluted weighted average number of subordinated units outstanding
—

 
8,390

 
8,390

Basic and diluted weighted average number of Class A units outstanding
—

 
3,154

 
1,264

Earnings (loss) per limited partner unit:
 
 
 
 
 
Common units (basic)
$
0.79

 
$
1.69

 
$
1.66

Common units (diluted)
$
0.79

 
$
1.69

 
$
1.66

Subordinated units (basic and diluted)
$
—

 
$
1.66

 
$
1.59

Class A units (basic and diluted)
$
—

 
$
0.06

 
$
(0.39
)

(1) We calculate net income allocated to limited partners based on the distributions pertaining to the current period’s available cash as defined by our partnership agreement. After adjusting for the appropriate period’s distributions, the remaining undistributed earnings or excess distributions over earnings, if any, are allocated to the general partner, limited partners and participating securities in accordance with the contractual terms of the partnership agreement and as further prescribed under the two-class method. Incentive distribution rights do not participate in undistributed earnings. Prior to the conversion of the Class A units in January 2015, the Class A units did not participate in cash distributions, but were allocated a proportional share of undistributed earnings. Class A units received the declared distribution for the fourth quarter of 2014, as such the fourth quarter distribution is reflected in the earnings attributable to Class A units for the year ended December 31, 2014. As distributions related to the available cash exceeded net income, the Class A units reflect a loss for the year ended December 31, 2013.
Segments
Segment Reporting Disclosure [Text Block]
SEGMENTS

During the year ended December 31, 2015, management made the decision to disaggregate certain activities and functions within the Partnership to provide additional granularity, both internally and externally, to our operating results. As such, the prior period results have been recast to reflect the resulting reportable segments.
Our segments are organized by our key revenue generating activities. Our Transportation segment includes revenue generated through fees charged for the physical movement of crude oil utilizing our truck and pipeline assets, as well as buy/sell activity where we generate the equivalent of a transportation fee by buying crude oil at one location and selling it back to the same counterparty at a different location for a fixed margin. Our Facilities segment includes revenue generated through crude oil storage fees, truck unloading fees and other ancillary activities related to our facilities. Our Supply and Logistics segment includes revenue generated through the marketing of crude oil and includes related derivative activity. Although Corporate and Other does not represent an operating segment, it is included in the tables below to reconcile segment information to that of the consolidated Partnership. Eliminations of transactions between segments are also included within Corporate and Other in the tables below.
 
Year Ended December 31, 2015
 
Transportation
 
Facilities
 
Supply and Logistics
 
Corporate and Other
 
Consolidated
 
 
Revenues:
 
External
$
81,991

 
$
45,936

 
$
716,784

 
$
—

 
$
844,711

Intersegment
15,021

 
—

 
—

 
(15,021
)
 
—

Total revenues
$
97,012

 
$
45,936

 
$
716,784

 
$
(15,021
)
 
$
844,711

Depreciation and amortization
$
35,500

 
$
5,829

 
$
159

 
$
510

 
$
41,998

Earnings from equity method investment
$
76,355

 
$
—

 
$
—

 
$
—

 
$
76,355

Segment profit (1)
$
81,038

 
$
33,757

 
$
30,088

 
$
(8,162
)
 
$
136,721

Additions to long-lived assets (including acquisitions and contributions to equity method investments)
$
304,534

 
$
30,118

 
$
2,564

 
$
179

 
$
337,395

Total assets at December 31, 2015 (excluding intersegment receivables)
$
745,612

 
$
155,186

 
$
328,419

 
$
28,614

 
$
1,257,831

Equity investments at December 31, 2015
$
438,291

 
$
—

 
$
—

 
$
—

 
$
438,291


 
Year Ended December 31, 2014
 
Transportation
 
Facilities
 
Supply and Logistics
 
Corporate and Other
 
Consolidated
 
 
Revenues:
 
External
$
84,718

 
$
44,007

 
$
1,169,372

 
$
—

 
$
1,298,097

Intersegment
10,840

 
—

 
—

 
(10,840
)
 
—

Total revenues
$
95,558

 
$
44,007

 
$
1,169,372

 
$
(10,840
)
 
$
1,298,097

Depreciation and amortization
$
33,679

 
$
5,365

 
$
549

 
$
442

 
$
40,035

Earnings from equity method investment
$
57,378

 
$
—

 
$
—

 
$
—

 
$
57,378

Segment profit (1)
$
72,835

 
$
32,286

 
$
24,021

 
$
(6,544
)
 
$
122,598

Additions to long-lived assets (including acquisitions and contributions to equity method investments)
$
230,111

 
$
8,207

 
$
11,662

 
$
234

 
$
250,214

Total assets at December 31, 2014 (excluding intersegment receivables)
$
595,781

 
$
116,784

 
$
271,444

 
$
22,254

 
$
1,006,263

Equity investments at December 31, 2014
$
269,635

 
$
—

 
$
—

 
$
—

 
$
269,635

 
Year Ended December 31, 2013
 
Transportation
 
Facilities
 
Supply and Logistics
 
Corporate and Other
 
Consolidated
 
 
Revenues:
 
External
$
34,917

 
$
46,697

 
$
685,588

 
$
—

 
$
767,202

Intersegment
225

 
—

 
—

 
(225
)
 
—

Total revenues
$
35,142

 
$
46,697

 
$
685,588

 
$
(225
)
 
$
767,202

Depreciation and amortization
$
17,814

 
$
4,833

 
$
673

 
$
388

 
$
23,708

Earnings from equity method investment
$
17,571

 
$
—

 
$
—

 
$
—

 
$
17,571

Segment profit (1)
$
22,806

 
$
37,083

 
$
15,010

 
$
(6,483
)
 
$
68,416

Additions to long-lived assets (including acquisitions and contributions to equity method investments)
$
243,805

 
$
11,783

 
$
1,868

 
$
447

 
$
257,903

(1) Segment profit represents revenues excluding unrealized gains (losses) related to derivative instruments plus earnings from equity method investments less cost of sales excluding depreciation and amortization and less operating and general and administrative expenses.
 
 
Year Ended December 31,
Reconciliation of segment profit to net income:
 
2015
 
2014
 
2013
   Total segment profit
 
$
136,721

 
$
122,598

 
$
68,416

     Less:
 
 
 
 
 
 
Net unrealized loss (gain) related to derivative instruments
 
1,900

 
(1,621
)
 
(974
)
Depreciation and amortization
 
41,998

 
40,035

 
23,708

Interest expense
 
43,188

 
21,279

 
8,181

Other income, net
 
(38
)
 
(20
)
 
(14
)
   Net income
 
$
49,673

 
$
62,925

 
$
37,515

Supplemental Information - Statements Of Cash Flows
Supplemental Information - Statements of Cash Flows
SUPPLEMENTAL INFORMATION —STATEMENTS OF CASH FLOWS
Acquisitions
WOT and Glass Mountain
In connection with the first quarter 2015 acquisition of the WOT and a 50% interest in Glass Mountain (Note 3), we issued 1.75 million common units valued at $70.6 million as non-cash consideration to SemGroup. The valuation of the units is based on the offering price for units concurrently sold in a public offering. In addition, a non-cash contribution of $3.3 million was recorded to the general partner's capital account.
As the transaction occurred between parties under common control, the purchase price in excess of SemGroup's historical cost was treated as an equity transaction with SemGroup, which reduced the partners' capital accounts pro-rata based on ownership percentages. The $46.3 million of cash consideration in excess of historical cost is reflected as a distribution to SemGroup in the condensed consolidated cash flow statement. The entire amount of non-cash equity consideration issued to SemGroup was in excess of the historical cost. Accordingly, the value of this equity was reduced to zero in our statement of equity through an adjustment to reflect consideration in excess of historical value as a distribution to SemGroup.
SCPL
In connection with the acquisition of the remaining interest in SCPL in 2014 (Note 3), we issued 2.425 million common units and 1.25 million Class A units, valued at $120.0 million and $58.6 million, respectively, as non-cash consideration to SemGroup. In addition a non-cash contribution of $3.6 million was recorded to the general partner's capital account.
As the transaction occurred between parties under common control, the purchase price in excess of SemGroup's historical cost of the 33% interest in SCPL was treated as an equity transaction with SemGroup, which reduced the partners' capital accounts pro-rata based on ownership percentages. Of the $206.6 million of purchase price in excess of historical cost, $24.4 million represented cash consideration in excess of historical cost and the remaining $182.2 million reduction represented the non-cash portion of the transaction related to equity consideration.
In connection with the acquisition of SCPL in 2013, we issued 3.0 million common units and 2.5 million Class A units, valued at $98.9 million and $70.1 million, respectively, as non-cash consideration to SemGroup. In addition, a non-cash contribution of $4.6 million was recorded to the general partner's capital account.
As the transaction occurred between parties under common control, the purchase price in excess of SemGroup's historical cost of SCPL was treated as an equity transaction with SemGroup, which reduced the partners' capital accounts pro-rata based on ownership percentages. Of the $414.3 million of purchase price in excess of historical cost, $240.6 million represented cash consideration in excess of historical cost and the remaining $173.7 million reduction represented the non-cash portion of the transaction related to equity consideration.
Other supplemental disclosures
We paid cash for interest totaling $39.6 million, $8.5 million and $7.2 million during the years ended December 31, 2015, 2014 and 2013, respectively.
We accrued $2.3 million, $1.2 million and $1.5 million for purchases of property, plant and equipment at December 31, 2015, 2014 and 2013, respectively.
Related Party Transactions
Related Party Transactions
RELATED PARTY TRANSACTIONS
 Direct employee expenses
We do not directly employ any persons to manage or operate our business. These functions are performed by employees of SemGroup. SemGroup charged us $44.8 million, $34.0 million and $13.5 million during the years ended December 31, 2015, 2014 and 2013, respectively, for direct employee costs, including equity compensation and defined contribution plan benefits described in Note 10 and including prior year amounts related to WOT due to the change in reporting entity as a result of the acquisition described in Note 3. These expenses were recorded to operating expenses and to general and administrative expenses in our consolidated statements of income.
Allocated expenses
SemGroup incurs expenses to provide certain indirect corporate general and administrative services to its subsidiaries. Such expenses include employee compensation costs, professional fees and rental fees for office space, among other expenses. The allocation of expenses is determined based on a transfer pricing analysis which is periodically updated. The most recent update occurred in December 2015.
SemGroup charged us $13.1 million, $10.7 million and $7.3 million during the years ended December 31, 2015, 2014 and 2013, respectively, for such allocated costs. These expenses were recorded to general and administrative expenses in our consolidated statements of income.
Common control transactions
During 2015, we purchased WOT and Glass Mountain from SemGroup. During 2014 and 2013, we purchased interests in SCPL from SemGroup. See Note 3 for additional information.
NGL Energy Partners LP and subsidiaries
For the years ended December 31, 2015, 2014 and 2013, we generated revenues from NGL Energy in the amounts of $151.8 million, $400.3 million and $693.2 million, respectively. For the years ending December 31, 2015, 2014 and 2013, we made purchases of condensate from NGL Energy in the amounts of $138.1 million, $437.0 million and $669.4 million, respectively. We received reimbursements from NGL Energy for certain services in the amount of $56 thousand, $168 thousand and $182 thousand for the years ended December 31, 2015, 2014 and 2013, respectively.
SemGas
We purchase condensate from SemGas, L.P. (“SemGas”), which is also a wholly-owned subsidiary of SemGroup. Our purchases from SemGas were $20.6 million, $37.9 million and $24.0 million for the years ended December 31, 2015, 2014 and 2013, respectively.
White Cliffs
We provide storage and management services to White Cliffs. We generated revenues from White Cliffs of $4.8 million, $2.9 million and $2.9 million for the years ended December 31, 2015, 2014 and 2013, respectively. We incurred $5.2 million and $3.9 million of cost for the years ended December 31, 2015 and 2014, respectively, related to product purchases and transportation fees for shipments on the White Cliffs Pipeline.
Glass Mountain
We incurred $5.1 million and $0.8 million of cost for the years ended December 31, 2015 and 2014, respectively, related to product purchases and transportation fees for shipments on Glass Mountain's pipeline. We received $0.8 million and $0.5 million in fees from Glass Mountain for the year ended December 31, 2015 and 2014, respectively, related to support services associated with Glass Mountain's pipeline operations.
 Legal services
The law firm of Conner & Winters, LLP, of which Mark D. Berman is a partner, performs legal services for us. Mr. Berman is the spouse of Candice L. Cheeseman, General Counsel. Mr. Berman does not perform any legal services for us. We paid $27 thousand, $0.1 million and $0.4 million in legal fees and related expenses to this law firm during the years ended December 31, 2015, 2014 and 2013, respectively.
Our equity method investee, White Cliffs, paid legal fees and related expenses to this law firm of $3 thousand, $0.1 million and $0.2 million during the years ended December 31, 2015, 2014 and 2013, respectively.
Quarterly Financial Data
Quarterly Financial Data
QUARTERLY FINANCIAL DATA (UNAUDITED)
Summarized information on the unaudited consolidated net income of Rose Rock Midstream, L.P. for the quarters during the year ended December 31, 2015, is shown below (in thousands) and includes all normal recurring adjustments that management considers necessary for fair presentation:
 
 
First
Quarter
 
Second
Quarter
 
Third
Quarter
 
Fourth
Quarter
 

Total
Total revenues
$
134,693

 
$
223,303

 
$
241,086

 
$
245,629

 
$
844,711

Loss (gain) on disposal or impairment, net
152

 
(22
)
 
27

 
10,100

 
10,257

Other operating costs and expenses
132,799

 
213,748

 
229,271

 
242,168

 
817,986

Total expenses
132,951

 
213,726

 
229,298

 
252,268

 
828,243

Earnings from equity method investment
20,864

 
17,683

 
17,115

 
20,693

 
76,355

Operating income
22,606

 
27,260

 
28,903

 
14,054

 
92,823

Other expenses, net
8,006

 
10,192

 
12,482

 
12,470

 
43,150

Net income
$
14,600

 
$
17,068

 
$
16,421

 
$
1,584

 
$
49,673

Earnings per limited partner unit
 
 
 
 
 
 
 
 
 
Common unit (basic)
$
0.28

 
$
0.32

 
$
0.29

 
$
(0.10
)
 
$
0.79

Common unit (diluted)
$
0.28

 
$
0.32

 
$
0.29

 
$
(0.10
)
 
$
0.79


Summarized information on the consolidated net income of Rose Rock Midstream, L.P. for the quarters during the year ended December 31, 2014, recast to reflect the acquisition of WOT (Note 3) is shown below (in thousands) and includes all normal recurring adjustments that management considers necessary for fair presentation:
 
 
First
Quarter
 
Second
Quarter
 
Third
Quarter
 
Fourth
Quarter
 

Total
Total revenues
$
292,514

 
$
292,156

 
$
376,856

 
$
336,571

 
$
1,298,097

Loss (gain) on disposal or impairment, net
(34
)
 
(27
)
 
291

 
89

 
319

Other operating costs and expenses
285,015

 
286,677

 
368,324

 
330,956

 
1,270,972

Total expenses
284,981

 
286,650

 
368,615

 
331,045

 
1,271,291

Earnings from equity method investments
11,080

 
12,291

 
16,289

 
17,718

 
57,378

Operating income
18,613

 
17,797

 
24,530

 
23,244

 
84,184

Other expenses, net
2,387

 
2,709

 
8,010

 
8,153

 
21,259

Net income
16,226

 
15,088

 
16,520

 
15,091

 
62,925

Less: net income attributable to noncontrolling interests
3,676

 
4,082

 
—

 
—

 
7,758

Net income attributable to Rose Rock Midstream, L.P.
$
12,550

 
$
11,006

 
$
16,520

 
$
15,091

 
$
55,167

Earnings (loss) per limited partner unit
 
 
 
 
 
 
 
 
 
Common unit (basic)
$
0.45

 
$
0.41

 
$
0.50

 
$
0.34

 
$
1.69

Common unit (diluted)
$
0.45

 
$
0.41

 
$
0.50

 
$
0.34

 
$
1.69

Subordinated unit (basic and diluted)
$
0.45

 
$
0.37

 
$
0.50

 
$
0.34

 
$
1.66

Class A unit (basic and diluted)
$
(0.05
)
 
$
(0.25
)
 
$
(0.07
)
 
$
0.34

 
$
0.06

Overview (Policies)
Consolidation, Policy [Policy Text Block]
Basis of presentation
These consolidated financial statements include the accounts of Rose Rock and its controlled subsidiaries.
These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States. All significant transactions between Rose Rock and its consolidated subsidiaries have been eliminated. Our ownership interests in White Cliffs and Glass Mountain are accounted for as equity method investments. Our ownership interest in White Cliffs is reflected as an equity method investment as the other owners have substantive rights to participate in the management of White Cliffs.
Summary of Significant Accounting Policies (Policies)
Use of Estimates 
USE OF ESTIMATES – The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts and disclosures in the financial statements. Our significant estimates include, but are not limited to: (1) allowances for doubtful accounts receivable; (2) estimated useful lives of assets, which impacts depreciation; (3) estimated fair values of long-lived assets used in impairment tests; (4) fair values of derivative instruments; (5) valuation of goodwill and other intangible assets; and (6) accrual and disclosure of contingent losses. Although management believes these estimates are reasonable, actual results could differ materially from these estimates.
Cash and Cash Equivalents 
CASH AND CASH EQUIVALENTS – Cash includes currency on hand and demand and time deposits with banks or other financial institutions. Cash equivalents include highly liquid investments with maturities of three months or less at the date of purchase. Balances at financial institutions may exceed federally insured limits.
Accounts Receivable 
ACCOUNTS RECEIVABLE – Accounts receivable are reported net of the allowance for doubtful accounts. Our assessment of the allowance for doubtful accounts is based on several factors, including the overall creditworthiness of our customers, existing economic conditions, and the amount and age of past due accounts. We enter into netting arrangements with certain counterparties to help mitigate credit risk. Receivables subject to netting are presented as gross receivables (with the related accounts payable also presented gross) until such time as the balances are settled. Receivables are considered past due if full payment is not received by the contractual due date. Past due accounts are written off against the allowance for doubtful accounts only after all collection attempts have been exhausted. The allowance for doubtful accounts was $0.3 million and $0 at December 31, 2015 and 2014, respectively.
Inventories 
INVENTORIES – Inventories primarily consist of crude oil. Inventories are valued at the lower of cost or market, with cost generally determined using the weighted-average method. The cost of inventory includes applicable transportation costs. During the years ended December 31, 2015 and 2014, we recorded non-cash charges of $2.6 million and $5.7 million, respectively, to write-down inventory to the lower of cost or market.
We enter into exchanges with third parties whereby we acquire products that differ in location, grade, or delivery date from products we have available for sale. These exchanges are valued at cost, and although a transportation, location or product differential may be recorded, generally no gain or loss is recognized.
In July 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2015-11, "Inventory (Topic 330): Simplifying the Measurement of Inventory," which requires that inventory within the scope of the guidance be measured at the lower of cost and net realizable value rather than the lower of cost or market. The standard will be effective for public business entities for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. The new guidance shall be applied prospectively and early adoption is permitted. We will adopt this guidance in the first quarter of 2017. The impact is not expected to be material.
Property, Plant and Equipment 
PROPERTY, PLANT AND EQUIPMENT – Property, plant and equipment is recorded at cost. We capitalize costs that extend or increase the future economic benefits of property, plant and equipment, and expense maintenance costs that do not. When assets are disposed of, their cost and related accumulated depreciation are removed from the balance sheet, and any resulting gain or loss is recorded within operating expenses in the consolidated statements of income.
Depreciation is calculated primarily on the straight-line method over the following estimated useful lives: 
Pipelines and related facilities
20 years
Storage and terminal facilities
10 –25 years
Trucking equipment and other
3 – 7 years

Construction in process is reclassified to the fixed asset categories above and depreciation commences once the asset has been placed in-service.
Linefill 
LINEFILL – Pipelines and storage facilities generally require a minimum volume of product in the system to enable the system to operate. Such product, known as linefill, is generally not available to be withdrawn from the system. Linefill owned by us in facilities operated by us is recorded at historical cost, is included in property, plant and equipment in the consolidated balance sheets, and is not depreciated. We also own linefill in third-party facilities, which is included in inventory on the consolidated balance sheets.
Impairment of Long-Lived Assets 
IMPAIRMENT OF LONG-LIVED ASSETS – We test long-lived asset groups for impairment when events or circumstances indicate that the net book value of the asset group may not be recoverable. We test an asset group for impairment by estimating the undiscounted cash flows expected to result from its use and eventual disposition. If the estimated undiscounted cash flows are lower than the net book value of the asset group, we then estimate the fair value of the asset group and record a reduction to the net book value of the assets and a corresponding impairment loss.
Goodwill 
GOODWILL — We test goodwill for impairment on an annual basis, or more often if circumstances warrant, by estimating the fair value of the asset group to which the goodwill relates and comparing this fair value to the net book value of the asset group. If fair value is less than net book value, we estimate the implied fair value of goodwill, reduce the book value of the goodwill to the implied fair value, and record a corresponding impairment loss. Our policy is to test goodwill for impairment on October 1st of each year.
Intangible Assets 
INTANGIBLE ASSETS — Intangible assets are stated at cost, net of accumulated amortization, which is recorded on a straight-line basis over the life of the asset. We review amortizable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. If such a review should indicate that the carrying amount of amortizable intangible assets is not recoverable, we reduce the carrying amount of such assets to fair value.
Equity Method Investments 
EQUITY METHOD INVESTMENTS — We account for an investment under the equity method when we have significant influence over, but not control of, the significant operating decisions of the investee. Under the equity method, we record in the consolidated statements of income our share of the earnings or losses of the investee, with a corresponding adjustment to the investment balance on our consolidated balance sheet. When we receive a distribution from an equity method investee, we record a corresponding reduction to the investment balance.
Debt Issuance Costs 
DEBT ISSUANCE COSTS — Costs incurred in connection with the issuance of long-term debt are reported as other noncurrent assets and are amortized to interest expense using the straight-line method over the term of the related debt. Use of the straight-line method of amortization does not differ materially from the “effective interest” method.
On April 7, 2015, the FASB issued ASU 2015-03, “Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs,” which is designed to simplify presentation of debt issuance costs. The standard requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The standard will be effective for U.S. public companies for annual reporting periods beginning after December 15, 2015. Early adoption is permitted. The new guidance shall be applied on a retrospective basis for all periods presented. We will adopt this guidance in the first quarter of 2016. The impact is not expected to be material.
Commodity Derivative Instruments 
COMMODITY DERIVATIVE INSTRUMENTS – We generally record the fair value of derivative instruments on the consolidated balance sheets and the change in fair value as an increase or decrease to product revenue. As shown in Note 6, the fair value of derivatives at December 31, 2015 and 2014 are recorded to other current assets or other current liabilities on the consolidated balance sheets. Related margin deposits are recorded to other current assets or other current liabilities on the consolidated balance sheets. Margin deposits have not generally been netted against derivative assets or liabilities at December 31, 2015 and 2014.
The fair value of a derivative contract is determined based on the nature of the transaction and the market in which the transaction was executed. Quoted market prices, when available, are used to value derivative transactions. In situations where quoted market prices are not readily available, we estimate the fair value using other valuation techniques that reflect the best information available under the circumstances. Fair value measurements of derivative assets include consideration of counterparty credit risk. Fair value measurements of derivative liabilities include consideration of our creditworthiness.
We have elected “normal purchase” and “normal sale” treatment for certain commitments to purchase or sell petroleum products at future dates. This election is only available when a transaction is expected to result in physical delivery of product over a reasonable period in the normal course of business and is not expected to be net settled. Agreements accounted for under this election are not recorded at fair value; instead, the transaction is recorded when the product is delivered.
Contingent Losses 
CONTINGENT LOSSES – We record a liability for a contingent loss when it is probable that a loss has been incurred and the amount of the loss can be reasonably estimated. We record attorneys’ fees incurred in connection with a contingent loss at the time the fees are incurred. We do not record liabilities for attorneys’ fees that are expected to be incurred in the future.
Asset Retirement Obligations 
ASSET RETIREMENT OBLIGATIONS – Asset retirement obligations include legal or contractual obligations associated with the retirement of long-lived assets, such as requirements to incur costs to dispose of equipment or to remediate the environmental impacts of the normal operation of the assets. We record liabilities for asset retirement obligations when a known obligation exists under current law or contract and when a reasonable estimate of the value of the liability can be made.
Revenue Recognition 
REVENUE RECOGNITION – Product revenues relate primarily to our Supply and Logistics segment area and to certain fixed-margin transactions related to our Transportation segment. The fixed-margin transactions are structured such that we purchase crude oil from a producer or supplier at a designated receipt point at an index price less a transportation fee, and simultaneously sell an identical volume of crude oil at a designated delivery point to the same party at the same index price, thereby locking in a fixed margin that is, in effect, economically equivalent to a transportation fee. Sales of product are recognized at the time title to the product transfers to the purchaser, which typically occurs upon receipt of the product by the purchaser. Any transportation costs we incur to ship product on third-party infrastructure are included in the price of product sold to customers, and are included within product revenues and costs of products sold. Taxes collected from customers and remitted to governmental authorities are recorded on a net basis (excluded from revenue). As described in Note 6, product revenues include realized and unrealized gains and losses on commodity derivatives.
Under our current operations, fixed-fee service revenues relate primarily to our Facilities segment and our Transportation segment (excluding transactions whereby we take title to the product while it is in our pipeline system, as described above). Service revenues are recognized at the time the service is performed.
In May 2014, the FASB issued ASU 2014-09, "Revenue from Contracts with Customers," which supersedes nearly all existing revenue recognition guidance under accounting principles generally accepted in the United States ("U.S. GAAP"). The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP.
The standard permits using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures). In August 2015, the FASB issued ASU 2015-14 which deferred the effective date of ASU 2014-09 by one year. We are currently evaluating the impact of our pending adoption of ASU 2014-09 on our consolidated financial statements and have not yet determined the method by which we will adopt the standard. We will adopt this guidance in the first quarter of 2018.
Costs Of Products Sold 
COSTS OF PRODUCTS SOLD – Costs of products sold consists of the cost to purchase the product and any third-party cost incurred to transport the product to the point of sale and to store the product until it is sold.
Purchase and Sales of Inventory with the Same Counterparty 
PURCHASES AND SALES OF INVENTORY WITH THE SAME COUNTERPARTY – We routinely enter into transactions to purchase inventory from, and sell inventory to, the same counterparty. Such transactions that are entered into in contemplation of one another are recorded on a net basis.
Income Taxes 
INCOME TAXES – We are a partnership for income tax purposes and therefore are not subject to federal or state income taxes. The tax on our net income is borne by the individual partners through the allocation of taxable income. Net income for financial statement purposes may differ significantly from taxable income allocated to our partners because of differences between the tax basis and financial reporting basis of assets and liabilities and the taxable income allocation requirements of our partnership agreement. The aggregate difference in the basis of our net assets for financial and tax reporting purposes cannot be readily determined because information regarding each partner’s tax attributes is not available to us.
Earnings Per Unit 
EARNINGS PER UNIT – Net income is allocated to the general partner and the limited partners in accordance with their respective partnership percentages, after giving effect to any priority income allocations, such as incentive distributions that are allocated to the general partner, which are declared and paid following the close of each quarter.
Basic and diluted earnings per limited partner unit is determined by dividing net income allocated to the limited partners by the weighted average number of limited partner units for such class outstanding during the period. Diluted earnings per limited partner unit reflects, where applicable, the potential dilution that could occur if securities or other agreements to issue additional units of a limited partner class, such as restricted unit awards, were exercised, settled or converted into such units.
On April 30, 2015, the FASB issued ASU 2015-06, "Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions (a Consensus of the FASB Emerging Issues Task Force)," which requires a master limited partnership ("MLP") to allocate earnings (losses) of the transferred business entirely to the general partner when calculating earnings per unit ("EPU") for periods before the dropdown transaction occurred. The EPU that the limited partners previously reported would not change as a result of the dropdown transaction. The ASU also requires an MLP to disclose how the rights to the earnings (losses) differ before and after the dropdown transaction occurs for purposes of computing EPU under the two-class method. The standard will be effective for U.S. public companies for annual reporting periods beginning after December 15, 2015, and early adoption is permitted. The new guidance shall be applied on a retrospective basis for all periods presented. We early adopted this guidance in the first quarter of 2015 and the impact was not material.
Common Control Transactions 
COMMON CONTROL TRANSACTIONS – Entities and assets acquired from SemGroup and its affiliates are accounted for as common control transactions whereby the net assets acquired are recorded at their historical amounts. Any consideration in excess of the historical amount is treated as an equity transaction, similar to a dividend, which reduces the partners' equity accounts pro-rata based on their relative ownership percentages. Cash consideration up to the carrying value of net assets acquired is presented as an investing activity in our consolidated statements of cash flows. Cash consideration in excess of the carrying value of net assets acquired is presented as a financing activity.
Noncontrolling Interests In Consolidated Subsidiaries 
NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS – Net income attributable to noncontrolling interests represents the income allocated to the ownership interest in our consolidated subsidiary, SemCrude Pipeline, L.L.C. ("SCPL"), which was retained by SemGroup prior to our acquisition of the remaining noncontrolling interest in 2014. Income was allocated to noncontrolling interests pro-rata based on relative ownership interests in SemCrude Pipeline.
Reclassifications 
RECLASSIFICATIONS – Certain reclassifications have been made to conform prior year balances to the current year presentation.
Equity-based Compensation 
EQUITY-BASED COMPENSATION—We grant certain of our employees and non-managerial directors equity-based compensation awards which vest contingent on continued service of the recipient. We record compensation expense for these outstanding awards over applicable service periods based on their grant date fair value with a corresponding increase to partners' capital. The expense to be recorded over the life of the awards is discounted for expected forfeitures during the vesting period.
Comprehensive Income 
COMPREHENSIVE INCOME – Comprehensive income is defined as a change in equity of a business enterprise during a period from transactions and other events and circumstances from non-owner sources and includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. Rose Rock has no items of comprehensive income, other than net income, in any period presented. Therefore, net income and comprehensive income are the same.
Summary of Significant Accounting Policies (Tables)
Property, plant and equipment, useful lives
Depreciation is calculated primarily on the straight-line method over the following estimated useful lives: 
Pipelines and related facilities
20 years
Storage and terminal facilities
10 –25 years
Trucking equipment and other
3 – 7 years
Property, plant and equipment consists of the following (in thousands): 
 
December 31,
 
2015
 
2014
Land
$
18,580

 
$
18,479

Pipelines and related facilities
283,316

 
227,586

Storage and terminal facilities
136,688

 
135,466

Linefill
26,383

 
25,507

Trucking equipment and other
50,060

 
40,281

Construction-in-progress
49,963

 
31,393

Property, plant and equipment, gross
564,990

 
478,712

Accumulated depreciation
(123,394
)
 
(82,646
)
Property, plant and equipment, net
$
441,596

 
$
396,066

Equity Method Investment (Tables)
Equity Method Investments, Summarized Financial Information[Table Text Block] 
Our equity method investments consist of the following (in thousands):
 
December 31,
 
2015
 
2014
White Cliffs
$
297,109

 
$
269,635

Glass Mountain
141,182

 
—

Total equity method investments
$
438,291

 
$
269,635

Earnings from Equity Method Investments [Table Text Block] 
Our earnings from equity method investments consist of the following (in thousands):
 
Year Ended December 31,
 
2015
 
2014
 
2013
White Cliffs
$
70,238

 
$
57,378

 
$
3,788

Glass Mountain
6,117

 
—

 
—

SCPL
—

 
—

 
13,783

Total earnings from equity method investments
$
76,355

 
$
57,378

 
$
17,571

Cash distributions received from equity method investments [Table Text Block] 
Cash distributions received from equity method investments consist of the following (in thousands):
 
Year Ended December 31,
 
2015
 
2014
 
2013
White Cliffs
$
86,845

 
$
66,768

 
$
—

Glass Mountain
13,623

 
—

 
—

SCPL
—

 
—

 
16,999

Total cash distributions received from equity method investments
$
100,468

 
$
66,768

 
$
16,999

Schedule Of Balance Sheet Information On Equity Method Investments [Table Text Block] 
Certain summarized balance sheet information of White Cliffs as of December 31, 2015 and 2014 is shown below (in thousands):
 
December 31,
 
2015
 
2014
Current assets
$
54,091

 
$
35,623

Property, plant and equipment, net
509,068

 
471,179

Goodwill
17,000

 
17,000

Other intangible assets, net
11,974

 
16,043

Total assets
$
592,133

 
$
539,845

 
 
 
 
Current liabilities
$
9,491

 
$
11,108

Members’ equity
582,642

 
528,737

Total liabilities and members’ equity
$
592,133

 
$
539,845

Schedule of Income Statement Information on Equity Method Investments [Table Text Block] 
Certain summarized income statement information of White Cliffs for the years ended December 31, 2015, 2014 and 2013 is shown below (in thousands):
 
Year Ended December 31,
 
2015
 
2014
 
2013
Revenue
$
206,395

 
$
160,369

 
$
133,310

Operating, general and administrative expenses
$
33,284

 
$
23,067

 
$
23,825

Depreciation and amortization expense
$
34,105

 
$
23,257

 
$
18,668

Net income
$
139,000

 
$
114,045

 
$
90,817

Schedule Of Balance Sheet Information On Equity Method Investments [Table Text Block] 
Certain summarized balance sheet information of Glass Mountain as of December 31, 2015 is shown below (in thousands):
 
December 31, 2015
Current assets
$
7,856

Property, plant and equipment, net
205,920

Total assets
$
213,776

 
 
Current liabilities
$
1,036

Other liabilities
28

Members’ equity
212,712

Total liabilities and members’ equity
$
213,776

Schedule of Income Statement Information on Equity Method Investments [Table Text Block] 
Certain summarized unaudited income statement information of Glass Mountain for the year ended December 31, 2015 is shown below (in thousands):
 
Year Ended December 31,
 
2015
Revenues
$
38,526

Cost of sales
$
3,392

Operating, general and administrative expenses
$
6,643

Depreciation and amortization expense
$
15,828

Net income
$
12,657

Property, Plant and Equipment (Tables)
Property, plant and equipment
Depreciation is calculated primarily on the straight-line method over the following estimated useful lives: 
Pipelines and related facilities
20 years
Storage and terminal facilities
10 –25 years
Trucking equipment and other
3 – 7 years
Property, plant and equipment consists of the following (in thousands): 
 
December 31,
 
2015
 
2014
Land
$
18,580

 
$
18,479

Pipelines and related facilities
283,316

 
227,586

Storage and terminal facilities
136,688

 
135,466

Linefill
26,383

 
25,507

Trucking equipment and other
50,060

 
40,281

Construction-in-progress
49,963

 
31,393

Property, plant and equipment, gross
564,990

 
478,712

Accumulated depreciation
(123,394
)
 
(82,646
)
Property, plant and equipment, net
$
441,596

 
$
396,066

Financial Instruments (Tables)
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block] 
The table below summarizes the balances of these assets and liabilities at December 31, 2015 and 2014 (in thousands):
 
 
December 31, 2015
 
December 31, 2014
 
Level 1
 
Netting(1)
 
Total
 
Level 1
 
Netting(1)
 
Total
Assets
$
131

 
$
(131
)
 
$
—

 
$
3,198

 
$
(1,637
)
 
$
1,561

Liabilities
$
470

 
$
(131
)
 
$
339

 
$
1,637

 
$
(1,637
)
 
$
—

Schedule of Notional Amounts of Outstanding Derivative Positions [Table Text Block] 
The following table sets forth the notional quantities for derivative instruments entered into during the periods indicated (in thousands of barrels):
 
Year Ended December 31,
  
2015
 
2014
 
2013
Sales
23,228

 
6,641

 
2,595

Purchases
22,946

 
6,477

 
2,575

Summarized balance of assets and liabilities 
The fair value of our commodity derivative assets and liabilities recorded to other current assets and other current liabilities was as follows (in thousands):
December 31, 2015
 
December 31, 2014
Assets
 
Liabilities
 
Assets
 
Liabilities
$
—

 
$
339

 
$
1,561

 
$
—

Realized and unrealized gains from commodity derivatives 
Realized and unrealized gains (losses) from our commodity derivatives were recorded to product revenue in the following amounts (in thousands):
 
 
Year Ended December 31,
 
2015
 
2014
 
2013
Realized and unrealized gain (loss)
$
8,145

 
$
17,531

 
$
(1,593
)
Goodwill and other intangibles (Tables)
Schedule of Goodwill [Table Text Block] 
Changes in goodwill are shown below (in thousands):
Balance at December 31, 2012
$
—

Barcas acquisition (Note 3)
28,322

Balance at December 31, 2013
28,322

Oilfield trucking acquisition (Note 3)
7,892

Barcas purchase price adjustment
(98
)
Balance at December 31, 2014
36,116

Impairment loss
(9,488
)
Balance at December 31, 2015
$
26,628

Schedule of Finite-Lived Intangible Assets [Table Text Block] 
The gross carrying amount and accumulated amortization of intangible assets are shown below (in thousands):
 
December 31,
 
2015
 
2014
Gross Intangible Assets
$
17,010

 
$
17,010

Accumulated Amortization
(1,443
)
 
(370
)
Net Intangible Assets
$
15,567

 
$
16,640


Changes in other intangible assets are shown below (in thousands):
Balance at December 31, 2012
$
—

Barcas acquisition
6,930

Amortization
(1,155
)
Balance at December 31, 2013
5,775

Oilfield trucking acquisition
17,010

Barcas purchase price adjustment
(50
)
Amortization
(6,095
)
Balance at December 31, 2014
16,640

Amortization
(1,073
)
Balance at December 31, 2015
$
15,567

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block] 
We estimate that future amortization of other intangible assets will be as follows (in thousands):
For the twelve months ending:
 
December 31, 2016
$
1,881

December 31, 2017
2,132

December 31, 2018
2,172

December 31, 2019
1,680

December 31, 2020
1,216

Thereafter
6,486

Total estimated amortization expense
$
15,567

Long-Term Debt (Tables)
Schedule of Long-term Debt Instruments [Table Text Block] 
Our long-term debt consisted of the following (in thousands):
 
December 31,
 
2015
 
2014
5.625% senior unsecured notes due 2022
$
400,000

 
$
400,000

5.625% senior unsecured notes due 2023
344,545

 
—

Revolving credit facility
—

 
32,000

Capital leases
83

 
132

Total long-term debt
744,628

 
432,132

less: current portion of long-term debt
31

 
40

Noncurrent portion of long-term debt
$
744,597

 
$
432,092

Debt Instrument Redemption [Table Text Block] 
From and after July 15, 2017, in the case of the 2022 Notes, or May 15, 2019, in the case of the 2023 Notes, the Partnership may redeem the Notes, in whole or in part, at the redemption prices (expressed as percentages of principal amount) set forth below, plus accrued and unpaid interest, if redeemed during the twelve-month period beginning on July 15 for the 2022 Notes or May 15 for the 2023 Notes of each of the years indicated below for the respective Notes:
2022 senior unsecured notes
2017
 
104.219%
2018
 
102.813%
2019
 
101.406%
2020 and thereafter
 
100.000%

2023 senior unsecured notes
2019
 
102.813%
2020
 
101.406%
2021 and thereafter
 
100.000%
Schedule of Maturities of Long-term Debt [Table Text Block] 
The following table summarizes the scheduled principal payments as of December 31, 2015 (in thousands). As described above, our debt agreements require accelerated principal payments under certain circumstances. As a result, principal payments may occur earlier than shown in the table below.
 
Senior Unsecured Notes due 2022
 
Senior Unsecured Notes due 2023
 
Revolving Credit
Facility
 
Capital
Leases
 
Total
For the year ended:
 
 
 
 
 
 
 
 
 
December 31, 2016
$
—

 
$
—

 
$
—

 
$
31

 
$
31

December 31, 2017
—

 
—

 
—

 
26

 
26

December 31, 2018
—

 
—

 
—

 
26

 
26

December 31, 2019
—

 
—

 
—

 
—

 
—

December 31, 2020
—

 
—

 
—

 
—

 
—

Thereafter
400,000

 
350,000

 
—

 
—

 
750,000

Total
$
400,000

 
$
350,000

 
$
—

 
$
83

 
$
750,083

Commitments and Contingencies (Tables)
Operating lease commitments 
Future minimum payments required under operating leases that have initial or remaining non-cancellable lease terms in excess of one year at December 31, 2015 are as follows (in thousands):
 
For twelve months ending:
 
December 31, 2016
$
1,280

December 31, 2017
1,104

December 31, 2018
496

December 31, 2019
152

December 31, 2020
12

Thereafter
126

Total future minimum lease payments
$
3,170

Purchase and sale commitments 
We account for derivatives at fair value with the exception of commitments which have been designated as normal purchases and sales for which we do not record assets or liabilities related to these agreements until the product is purchased or sold. At December 31, 2015, such commitments included the following (in thousands):
 
Volume
(barrels)
 
Value
Fixed price purchases
1,976

 
$
71,709

Fixed price sales
2,907

 
$
116,329

Floating price purchases
17,361

 
$
652,122

Floating price sales
17,812

 
$
686,030

Employee Benefits and Equity-Based Compensation (Tables)
Schedule of Unvested Share Activity
We use authorized but unissued units to satisfy our equity-based payment obligations. Although these awards are to be settled in units, we may elect to give participants the option of surrendering a portion of the awards, to meet statutory minimum tax withholding requirements. The activity related to these awards is summarized below:
 
Unvested Units
 
Average Grant Date Fair Value
 
Aggregate Fair Value of Units (in thousands)
Outstanding at December 31, 2012
43,960

 
$
21.91

 
 
Awards granted
49,104

 
$
34.41

 
 
Awards vested
(9,333
)
 
$
27.25

 
$
254

Awards forfeited
(783
)
 
$
34.40

 
 
Outstanding at December 31, 2013
82,948

 
$
28.59

 
 
Awards granted
46,536

 
$
41.35

 
 
Awards vested
(5,712
)
 
$
35.87

 
$
205

Awards forfeited
(21,432
)
 
$
29.82

 
 
Outstanding at December 31, 2014
102,340

 
$
33.79

 
 
Awards granted
36,527

 
$
39.03

 
 
Awards vested
(38,366
)
 
$
27.54

 
$
1,057

Awards forfeited
(310
)
 
$
42.80

 
 
Outstanding at December 31, 2015
100,191

 
$
38.70

 
 
Partners' Capital and Distributions (Tables)
Incentive distribution level 
The following table summarizes the incentive distribution levels: 
 
 
 
Marginal Percentage
Interest in Distributions
 
Total Quarterly Distribution
Per Unit Target Amount
 
Unitholders
 
General
Partner
Interest
 
Incentive
Distribution
Rights
Minimum Quarterly Distribution
 
 
 
 
 
 
$
0.362500

 
98.0%
 
2.0%
 
—
%
First Target Distribution
above
 
$
0.362500

 
up to
 
$
0.416875

 
98.0%
 
2.0%
 
—
%
Second Target Distribution
above
 
$
0.416875

 
up to
 
$
0.453125

 
85.0%
 
2.0%
 
13.0
%
Third Target Distribution
above
 
$
0.453125

 
up to
 
$
0.543750

 
75.0%
 
2.0%
 
23.0
%
Thereafter
 
 
 
 
above
 
$
0.543750

 
50.0%
 
2.0%
 
48.0
%
Distributions paid 
The following table shows distributions paid in 2016, 2015, 2014 and 2013:
Quarter Ended
 
Record Date
 
Payment Date
 
Distribution Per Unit
December 31, 2012
 
February 4, 2013
 
February 14, 2013
 
$0.4025
 
 
 
 
 
 
 
March 31, 2013
 
May 6, 2013
 
May 15, 2013
 
$0.4300
June 30, 2013
 
August 5, 2013
 
August 14, 2013
 
$0.4400
September 30, 2013
 
November 5, 2013
 
November 14, 2013
 
$0.4500
December 31, 2013
 
February 4, 2014
 
February 14, 2014
 
$0.4650
 
 
 
 
 
 
 
March 31, 2014
 
May 5, 2014
 
May 15, 2014
 
$0.4950
June 30, 2014
 
August 4, 2014
 
August 14, 2014
 
$0.5350
September 30, 2014
 
November 4, 2014
 
November 14, 2014
 
$0.5750
December 31, 2014
 
February 3, 2015
 
February 13, 2015
 
$0.6200
 
 
 
 
 
 
 
March 31, 2015
 
May 5, 2015
 
May 15, 2015
 
$0.6350
June 30, 2015
 
August 4, 2015
 
August 14, 2015
 
$0.6500
September 30, 2015
 
November 3, 2015
 
November 13, 2015
 
$0.6600
December 31, 2015
 
February 2, 2016
 
February 12, 2016
 
$0.6600


Limited partner units outstanding 
Changes in our limited partner units are as follows:
 
Common
Units -
Public
 
Common
Units -
SemGroup
 
Subordinated
Units
 
Class A units
Balance at December 31, 2012
7,000,000

 
1,389,709

 
8,389,709

 
—

January private placement
2,000,000

 
—

 
—

 
—

Units issued to SemGroup in SCPL transactions
—

 
3,000,000

 
—

 
2,500,000

August common unit offering
4,750,000

 
—

 
—

 
—

Vesting of equity-based compensation awards, including equivalent distributions
9,739

 
—

 
—

 
—

Balance at December 31, 2013
13,759,739

 
4,389,709

 
8,389,709

 
2,500,000

Units issued to SemGroup in SCPL transaction
—

 
2,425,000

 
—

 
1,250,000

Vesting of equity-based compensation awards
5,712

 
—

 
—

 
—

Balance at December 31, 2014
13,765,451

 
6,814,709

 
8,389,709

 
3,750,000

Conversion to common units
—

 
12,139,709

 
(8,389,709
)
 
(3,750,000
)
Units issued to SemGroup in WOT and Glass Mountain transaction
—

 
1,750,000

 
—

 
—

February common unit offering
2,300,000

 
—

 
—

 
—

Vesting of equity-based compensation awards, including equivalent distributions(1)
28,809

 
—

 
—

 
—

Balance at December 31, 2015
16,094,260


20,704,418


—


—


(1) Excludes units withheld to satisfy minimum tax requirements.
Earnings Per Limited Partner Unit (Tables)
Computation of basic and diluted earnings
The following tables set forth the computation of basic and diluted earnings per limited partner unit for the years ended December 31, 2015, 2014 and 2013 (in thousands, except per unit data): 
 
Year Ended December 31,
 
2015
 
2014
 
2013
Net income attributable to Rose Rock Midstream, L.P.
$
49,673

 
$
55,167

 
$
36,259

Less: General partner’s incentive distribution earned
20,096

 
6,698

 
483

Less: General partner’s 2.0% ownership
993

 
1,444

 
245

Net income allocated to limited partners
$
28,584

 
$
47,025

 
$
35,531

Numerator for basic and diluted earnings per limited partner unit(1) :
 
 
 
 
 
Allocation of net income among limited partner interests:
 
 
 
 
 
Net income allocable to common units
$
28,584

 
$
32,914

 
$
22,701

Net income allocable to subordinated units
—

 
13,912

 
13,321

Net income (loss) allocable to Class A units
—

 
199

 
(491
)
Net income allocated to limited partners
$
28,584

 
$
47,025

 
$
35,531

Denominator for basic and diluted earnings per limited partner unit:
 
 
 
 
 
Basic weighted average number of common units outstanding
36,302

 
19,419

 
13,672

Effect of non-vested restricted units
41

 
65

 
36

Diluted weighted average number of common units outstanding
36,343

 
19,484

 
13,708

Basic and diluted weighted average number of subordinated units outstanding
—

 
8,390

 
8,390

Basic and diluted weighted average number of Class A units outstanding
—

 
3,154

 
1,264

Earnings (loss) per limited partner unit:
 
 
 
 
 
Common units (basic)
$
0.79

 
$
1.69

 
$
1.66

Common units (diluted)
$
0.79

 
$
1.69

 
$
1.66

Subordinated units (basic and diluted)
$
—

 
$
1.66

 
$
1.59

Class A units (basic and diluted)
$
—

 
$
0.06

 
$
(0.39
)

(1) We calculate net income allocated to limited partners based on the distributions pertaining to the current period’s available cash as defined by our partnership agreement. After adjusting for the appropriate period’s distributions, the remaining undistributed earnings or excess distributions over earnings, if any, are allocated to the general partner, limited partners and participating securities in accordance with the contractual terms of the partnership agreement and as further prescribed under the two-class method. Incentive distribution rights do not participate in undistributed earnings. Prior to the conversion of the Class A units in January 2015, the Class A units did not participate in cash distributions, but were allocated a proportional share of undistributed earnings. Class A units received the declared distribution for the fourth quarter of 2014, as such the fourth quarter distribution is reflected in the earnings attributable to Class A units for the year ended December 31, 2014. As distributions related to the available cash exceeded net income, the Class A units reflect a loss for the year ended December 31, 2013.
Segments (Tables)
Schedule of Segment Reporting Information, by Segment [Table Text Block]
 
Year Ended December 31, 2015
 
Transportation
 
Facilities
 
Supply and Logistics
 
Corporate and Other
 
Consolidated
 
 
Revenues:
 
External
$
81,991

 
$
45,936

 
$
716,784

 
$
—

 
$
844,711

Intersegment
15,021

 
—

 
—

 
(15,021
)
 
—

Total revenues
$
97,012

 
$
45,936

 
$
716,784

 
$
(15,021
)
 
$
844,711

Depreciation and amortization
$
35,500

 
$
5,829

 
$
159

 
$
510

 
$
41,998

Earnings from equity method investment
$
76,355

 
$
—

 
$
—

 
$
—

 
$
76,355

Segment profit (1)
$
81,038

 
$
33,757

 
$
30,088

 
$
(8,162
)
 
$
136,721

Additions to long-lived assets (including acquisitions and contributions to equity method investments)
$
304,534

 
$
30,118

 
$
2,564

 
$
179

 
$
337,395

Total assets at December 31, 2015 (excluding intersegment receivables)
$
745,612

 
$
155,186

 
$
328,419

 
$
28,614

 
$
1,257,831

Equity investments at December 31, 2015
$
438,291

 
$
—

 
$
—

 
$
—

 
$
438,291


 
Year Ended December 31, 2014
 
Transportation
 
Facilities
 
Supply and Logistics
 
Corporate and Other
 
Consolidated
 
 
Revenues:
 
External
$
84,718

 
$
44,007

 
$
1,169,372

 
$
—

 
$
1,298,097

Intersegment
10,840

 
—

 
—

 
(10,840
)
 
—

Total revenues
$
95,558

 
$
44,007

 
$
1,169,372

 
$
(10,840
)
 
$
1,298,097

Depreciation and amortization
$
33,679

 
$
5,365

 
$
549

 
$
442

 
$
40,035

Earnings from equity method investment
$
57,378

 
$
—

 
$
—

 
$
—

 
$
57,378

Segment profit (1)
$
72,835

 
$
32,286

 
$
24,021

 
$
(6,544
)
 
$
122,598

Additions to long-lived assets (including acquisitions and contributions to equity method investments)
$
230,111

 
$
8,207

 
$
11,662

 
$
234

 
$
250,214

Total assets at December 31, 2014 (excluding intersegment receivables)
$
595,781

 
$
116,784

 
$
271,444

 
$
22,254

 
$
1,006,263

Equity investments at December 31, 2014
$
269,635

 
$
—

 
$
—

 
$
—

 
$
269,635

 
Year Ended December 31, 2013
 
Transportation
 
Facilities
 
Supply and Logistics
 
Corporate and Other
 
Consolidated
 
 
Revenues:
 
External
$
34,917

 
$
46,697

 
$
685,588

 
$
—

 
$
767,202

Intersegment
225

 
—

 
—

 
(225
)
 
—

Total revenues
$
35,142

 
$
46,697

 
$
685,588

 
$
(225
)
 
$
767,202

Depreciation and amortization
$
17,814

 
$
4,833

 
$
673

 
$
388

 
$
23,708

Earnings from equity method investment
$
17,571

 
$
—

 
$
—

 
$
—

 
$
17,571

Segment profit (1)
$
22,806

 
$
37,083

 
$
15,010

 
$
(6,483
)
 
$
68,416

Additions to long-lived assets (including acquisitions and contributions to equity method investments)
$
243,805

 
$
11,783

 
$
1,868

 
$
447

 
$
257,903

(1) Segment profit represents revenues excluding unrealized gains (losses) related to derivative instruments plus earnings from equity method investments less cost of sales excluding depreciation and amortization and less operating and general and administrative expenses.
 
 
Year Ended December 31,
Reconciliation of segment profit to net income:
 
2015
 
2014
 
2013
   Total segment profit
 
$
136,721

 
$
122,598

 
$
68,416

     Less:
 
 
 
 
 
 
Net unrealized loss (gain) related to derivative instruments
 
1,900

 
(1,621
)
 
(974
)
Depreciation and amortization
 
41,998

 
40,035

 
23,708

Interest expense
 
43,188

 
21,279

 
8,181

Other income, net
 
(38
)
 
(20
)
 
(14
)
   Net income
 
$
49,673

 
$
62,925

 
$
37,515

Quarterly Financial Data (Tables)
Summarized Information on the Consolidated Results of Operations
Summarized information on the unaudited consolidated net income of Rose Rock Midstream, L.P. for the quarters during the year ended December 31, 2015, is shown below (in thousands) and includes all normal recurring adjustments that management considers necessary for fair presentation:
 
 
First
Quarter
 
Second
Quarter
 
Third
Quarter
 
Fourth
Quarter
 

Total
Total revenues
$
134,693

 
$
223,303

 
$
241,086

 
$
245,629

 
$
844,711

Loss (gain) on disposal or impairment, net
152

 
(22
)
 
27

 
10,100

 
10,257

Other operating costs and expenses
132,799

 
213,748

 
229,271

 
242,168

 
817,986

Total expenses
132,951

 
213,726

 
229,298

 
252,268

 
828,243

Earnings from equity method investment
20,864

 
17,683

 
17,115

 
20,693

 
76,355

Operating income
22,606

 
27,260

 
28,903

 
14,054

 
92,823

Other expenses, net
8,006

 
10,192

 
12,482

 
12,470

 
43,150

Net income
$
14,600

 
$
17,068

 
$
16,421

 
$
1,584

 
$
49,673

Earnings per limited partner unit
 
 
 
 
 
 
 
 
 
Common unit (basic)
$
0.28

 
$
0.32

 
$
0.29

 
$
(0.10
)
 
$
0.79

Common unit (diluted)
$
0.28

 
$
0.32

 
$
0.29

 
$
(0.10
)
 
$
0.79


Summarized information on the consolidated net income of Rose Rock Midstream, L.P. for the quarters during the year ended December 31, 2014, recast to reflect the acquisition of WOT (Note 3) is shown below (in thousands) and includes all normal recurring adjustments that management considers necessary for fair presentation:
 
 
First
Quarter
 
Second
Quarter
 
Third
Quarter
 
Fourth
Quarter
 

Total
Total revenues
$
292,514

 
$
292,156

 
$
376,856

 
$
336,571

 
$
1,298,097

Loss (gain) on disposal or impairment, net
(34
)
 
(27
)
 
291

 
89

 
319

Other operating costs and expenses
285,015

 
286,677

 
368,324

 
330,956

 
1,270,972

Total expenses
284,981

 
286,650

 
368,615

 
331,045

 
1,271,291

Earnings from equity method investments
11,080

 
12,291

 
16,289

 
17,718

 
57,378

Operating income
18,613

 
17,797

 
24,530

 
23,244

 
84,184

Other expenses, net
2,387

 
2,709

 
8,010

 
8,153

 
21,259

Net income
16,226

 
15,088

 
16,520

 
15,091

 
62,925

Less: net income attributable to noncontrolling interests
3,676

 
4,082

 
—

 
—

 
7,758

Net income attributable to Rose Rock Midstream, L.P.
$
12,550

 
$
11,006

 
$
16,520

 
$
15,091

 
$
55,167

Earnings (loss) per limited partner unit
 
 
 
 
 
 
 
 
 
Common unit (basic)
$
0.45

 
$
0.41

 
$
0.50

 
$
0.34

 
$
1.69

Common unit (diluted)
$
0.45

 
$
0.41

 
$
0.50

 
$
0.34

 
$
1.69

Subordinated unit (basic and diluted)
$
0.45

 
$
0.37

 
$
0.50

 
$
0.34

 
$
1.66

Class A unit (basic and diluted)
$
(0.05
)
 
$
(0.25
)
 
$
(0.07
)
 
$
0.34

 
$
0.06

Overview (Details)
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Schedule of Overview [Line Items]
 
 
 
General partners' interest
2.00% 
2.00% 
2.00% 
Common Units [Member]
 
 
 
Schedule of Overview [Line Items]
 
 
 
Limited partner common units
36,798,678 
 
 
Common Units [Member] |
SemGroup [Member]
 
 
 
Schedule of Overview [Line Items]
 
 
 
Limited partner common units
20,704,418 
 
 
Glass Mountain Pipeline Llc [Member]
 
 
 
Schedule of Overview [Line Items]
 
 
 
Ownership Interest
50.00% 
 
 
White Cliffs Pipeline L L C [Member]
 
 
 
Schedule of Overview [Line Items]
 
 
 
Ownership Interest
51.00% 
 
 
Transportation [Member]
 
 
 
Schedule of Overview [Line Items]
 
 
 
Trucks
270 
 
 
Trailers
270 
 
 
Transportation [Member] |
Wattenberg Oil Trunkline LLC [Member]
 
 
 
Schedule of Overview [Line Items]
 
 
 
Length of pipeline network
75 
 
 
Width of Pipeline
12 
 
 
Pipeline capacity
85,000 
 
 
Transportation [Member] |
Kansas and Oklahoma [Member]
 
 
 
Schedule of Overview [Line Items]
 
 
 
Length of pipeline network
570 
 
 
Oil storage capacity, barrels
650,000 
 
 
Transportation [Member] |
Colorado [Member]
 
 
 
Schedule of Overview [Line Items]
 
 
 
Length of pipeline network
16 
 
 
Transportation [Member] |
Colorado [Member] |
Wattenberg Oil Trunkline LLC [Member]
 
 
 
Schedule of Overview [Line Items]
 
 
 
Oil storage capacity, barrels
360,000 
 
 
Transportation [Member] |
Glass Mountain Pipeline Llc [Member]
 
 
 
Schedule of Overview [Line Items]
 
 
 
Length of pipeline network
215 
 
 
Oil storage capacity, barrels
440,000 
 
 
Ownership Interest
50.00% 
 
 
Pipeline capacity
140,000 
 
 
Transportation [Member] |
White Cliffs Pipeline L L C [Member]
 
 
 
Schedule of Overview [Line Items]
 
 
 
Length of pipeline network
527 
 
 
Number of pipelines
2 
 
 
Ownership Interest
51.00% 
 
 
Pipeline capacity
150,000 
 
 
Pipeline capacity after completion of expansion
215,000 
 
 
Facilities [Member] |
Oklahoma [Member]
 
 
 
Schedule of Overview [Line Items]
 
 
 
Oil storage capacity, barrels
7,600,000 
 
 
Crude oil storage capacity leased to customers
6,500,000 
 
 
Crude oil storage capacity used for operations
1,100,000 
 
 
Facilities [Member] |
Colorado [Member]
 
 
 
Schedule of Overview [Line Items]
 
 
 
Oil storage capacity, barrels
330,000 
 
 
Number of lanes
30 
 
 
Supply and logistics [Member] |
NORTH DAKOTA
 
 
 
Schedule of Overview [Line Items]
 
 
 
Oil storage capacity, barrels
61,800 
 
 
Summary of Significant Accounting Policies (Details) (USD $)
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Accounting Policies [Abstract]
 
 
 
Allowance for Doubtful Accounts Receivable
$ 300,000 
$ 0 
 
Property, Plant and Equipment [Line Items]
 
 
 
Inventory Write-down
$ 2,590,000 
$ 5,667,000 
$ 0 
Pipelines and related facilities [Member]
 
 
 
Property, Plant and Equipment [Line Items]
 
 
 
Property, plant and equipment, useful life
20 years 
 
 
Storage and terminal facilities [Member] |
Minimum [Member]
 
 
 
Property, Plant and Equipment [Line Items]
 
 
 
Property, plant and equipment, useful life
10 years 
 
 
Storage and terminal facilities [Member] |
Maximum [Member]
 
 
 
Property, Plant and Equipment [Line Items]
 
 
 
Property, plant and equipment, useful life
25 years 
 
 
Trucks and other property and equipment [Member] |
Minimum [Member]
 
 
 
Property, Plant and Equipment [Line Items]
 
 
 
Property, plant and equipment, useful life
3 years 
 
 
Trucks and other property and equipment [Member] |
Maximum [Member]
 
 
 
Property, Plant and Equipment [Line Items]
 
 
 
Property, plant and equipment, useful life
7 years 
 
 
Acquisitions (Details Textual) (USD $)
12 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Jan. 11, 2013
Common Units [Member]
Jun. 19, 2014
Common Units [Member]
Dec. 11, 2013
Common Units [Member]
Jun. 19, 2014
Common Class A [Member]
Jun. 23, 2014
Acquisition of remaining 33% interest in SemCrude Pipeline [Member]
Common Units [Member]
Jun. 23, 2014
Acquisition of remaining 33% interest in SemCrude Pipeline [Member]
Common Class A [Member]
Jun. 19, 2014
Acquisition of remaining 33% interest in SemCrude Pipeline [Member]
Common Class A [Member]
Jan. 11, 2013
Initial Acquisition of 33% Interest in SemCrude Pipeline [Member]
Common Class A [Member]
Dec. 11, 2013
Second Acquisition of 33% Interest in SemCrude Pipeline [Member]
Common Class A [Member]
Dec. 31, 2015
SemCrude Pipeline Acquisition Transactions [Member]
Dec. 31, 2013
SemCrude Pipeline Acquisition Transactions [Member]
Common Units [Member]
Dec. 31, 2013
SemCrude Pipeline Acquisition Transactions [Member]
Common Class A [Member]
Feb. 13, 2015
Wattenberg Oil Trunkline and Glass Mountain Pipeline [Member]
Common Units [Member]
Feb. 13, 2015
Wattenberg Oil Trunkline and Glass Mountain Pipeline [Member]
Common Units [Member]
Dec. 31, 2015
Glass Mountain Pipeline Llc [Member]
Dec. 31, 2015
White Cliffs Pipeline L L C [Member]
Dec. 31, 2015
White Cliffs Pipeline L L C [Member]
bbl
Jan. 11, 2013
Revolving Credit Facility [Member]
SemCrude Pipeline [Member]
Dec. 31, 2015
Revolving Credit Facility [Member]
SemCrude Pipeline Acquisition Transactions [Member]
Dec. 31, 2015
General Partner [Member]
Jun. 23, 2014
General Partner [Member]
Acquisition of remaining 33% interest in SemCrude Pipeline [Member]
Jan. 11, 2013
General Partner [Member]
Initial Acquisition of 33% Interest in SemCrude Pipeline [Member]
Dec. 16, 2013
General Partner [Member]
Second Acquisition of 33% Interest in SemCrude Pipeline [Member]
Dec. 31, 2013
General Partner [Member]
SemCrude Pipeline Acquisition Transactions [Member]
Feb. 13, 2015
General Partner [Member]
Wattenberg Oil Trunkline and Glass Mountain Pipeline [Member]
Jun. 19, 2014
Common Units [Member]
Acquisition of remaining 33% interest in SemCrude Pipeline [Member]
Jan. 11, 2013
Common Units [Member]
Initial Acquisition of 33% Interest in SemCrude Pipeline [Member]
Dec. 11, 2013
Common Units [Member]
Second Acquisition of 33% Interest in SemCrude Pipeline [Member]
Jun. 23, 2014
Partnership Interest [Member]
Acquisition of remaining 33% interest in SemCrude Pipeline [Member]
Common Units [Member]
Jun. 23, 2014
Partnership Interest [Member]
Acquisition of remaining 33% interest in SemCrude Pipeline [Member]
Common Class A [Member]
Jan. 11, 2013
Partnership Interest [Member]
Initial Acquisition of 33% Interest in SemCrude Pipeline [Member]
Common Units [Member]
Jan. 11, 2013
Partnership Interest [Member]
Initial Acquisition of 33% Interest in SemCrude Pipeline [Member]
Common Class A [Member]
Dec. 16, 2013
Partnership Interest [Member]
Second Acquisition of 33% Interest in SemCrude Pipeline [Member]
Common Units [Member]
Dec. 16, 2013
Partnership Interest [Member]
Second Acquisition of 33% Interest in SemCrude Pipeline [Member]
Common Class A [Member]
Dec. 31, 2013
Partnership Interest [Member]
SemCrude Pipeline Acquisition Transactions [Member]
Common Units [Member]
Dec. 31, 2013
Partnership Interest [Member]
SemCrude Pipeline Acquisition Transactions [Member]
Common Class A [Member]
Jun. 24, 2014
Transportation [Member]
Chesapeake crude oil trucking assets [Member]
Jun. 23, 2014
Transportation [Member]
Chesapeake crude oil trucking assets [Member]
Trailers
Trucks
Sep. 3, 2013
Transportation [Member]
Barcas Field Services, LLC [Member]
Sep. 1, 2013
Transportation [Member]
Barcas Field Services, LLC [Member]
Trucks
Trailers
Dec. 31, 2015
Transportation [Member]
Glass Mountain Pipeline Llc [Member]
mi
Jun. 23, 2014
Transportation [Member]
SemCrude Pipeline [Member]
Acquisition of remaining 33% interest in SemCrude Pipeline [Member]
Jan. 11, 2013
Transportation [Member]
SemCrude Pipeline [Member]
Initial Acquisition of 33% Interest in SemCrude Pipeline [Member]
Dec. 16, 2013
Transportation [Member]
SemCrude Pipeline [Member]
Second Acquisition of 33% Interest in SemCrude Pipeline [Member]
Dec. 31, 2015
Transportation [Member]
White Cliffs Pipeline L L C [Member]
mi
Nov. 8, 2013
Transportation [Member]
Tampa Pipeline [Member]
Dec. 31, 2015
Transportation [Member]
Tampa Pipeline [Member]
in
mi
Jun. 23, 2014
Transportation [Member]
Noncontrolling Interest [Member]
Semgroup [Member]
SemCrude Pipeline [Member]
Feb. 13, 2015
Transportation [Member]
Semgroup [Member]
Wattenberg Oil Trunkline and Glass Mountain Pipeline [Member]
Business Acquisition [Line Items]
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ownership Interest
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
50.00% 
51.00% 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
50.00% 
 
33.00% 
33.00% 
51.00% 
 
 
33.00% 
 
Payments to acquire businesses
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$ 44,000,000 
 
$ 49,000,000 
 
 
$ 114,400,000 
 
 
 
 
 
 
$ 251,200,000 
Units issued as consideration
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1,750,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2,425,000.000 
1,250,000.00 
1,500,000 
1,250,000 
1,500,000 
1,250,000 
3,000,000 
2,500,000.0 
 
 
 
 
 
 
 
 
 
 
 
 
 
General partners' interest
2.00% 
2.00% 
2.00% 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Equity adjustment related to recast of prior periods due to common control transaction
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
59,200,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Payments to Acquire Businesses, Net of Cash Acquired
205,100,000 
133,993,000 
171,258,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Average daily throughput threshold in barrels for conversion of Class A units
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
125,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Share Price
 
 
 
$ 29.63 
$ 49.49 
$ 36.30 
$ 49.49 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Value of units issued as consideration
 
 
 
 
 
 
 
120,000,000 
58,600,000 
58,600,000 
30,500,000 
39,600,000 
 
98,900,000 
70,100,000 
 
70,600,000 
 
 
 
 
 
 
 
 
 
 
 
120,000,000 
44,400,000 
54,500,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Contributions to general partners account
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2,700,000 
42,800,000 
 
 
 
 
3,600,000 
2,700,000 
1,900,000 
4,600,000 
3,300,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Payments to acquire interest in SemCrude Pipeline
46,730,000 
54,930,000 
31,832,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
189,500,000 
173,100,000 
 
 
 
 
 
Borrowing on line of credit to fund acquisition
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
130,300,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Units issued in private placement
 
 
 
2,000,000.0 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Transaction related costs
 
 
 
 
 
 
 
 
 
 
 
 
4,100,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Limited partner unit issuance costs offset against proceeds
 
 
 
 
 
 
 
 
 
 
 
 
1,600,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Acquisition costs expensed
 
 
 
 
 
 
 
 
 
 
 
 
900,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Debt issuance cost
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1,600,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Trucks purchased
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
124 
 
114 
 
 
 
 
 
 
 
 
 
Trailers purchased
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
122 
 
120 
 
 
 
 
 
 
 
 
 
Length of pipeline network
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
215 
 
 
 
527 
 
12 
 
 
Width of pipeline in inches
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
12 
 
 
Tampa pipeline acquisition price
$ 86,346,000 
$ 61,282,000 
$ 51,560,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$ 8,200,000 
 
 
 
Equity Method Investments Balances (Details) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2015
Dec. 31, 2014
Schedule of Equity Method Investments [Line Items]
 
 
Equity method investment
$ 438,291 
$ 269,635 
White Cliffs Pipeline L L C [Member]
 
 
Schedule of Equity Method Investments [Line Items]
 
 
Equity method investment
297,109 
269,635 
Glass Mountain Pipeline Llc [Member]
 
 
Schedule of Equity Method Investments [Line Items]
 
 
Equity method investment
$ 141,182 
$ 0 
Equity Earnings (Details) (USD $)
In Thousands, unless otherwise specified
3 Months Ended 12 Months Ended
Dec. 31, 2015
Sep. 30, 2015
Jun. 30, 2015
Mar. 31, 2015
Dec. 31, 2014
Sep. 30, 2014
Jun. 30, 2014
Mar. 31, 2014
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Schedule of Equity Method Investments [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Earnings from equity method investment
$ 20,693 
$ 17,115 
$ 17,683 
$ 20,864 
$ 17,718 
$ 16,289 
$ 12,291 
$ 11,080 
$ 76,355 
$ 57,378 
$ 17,571 
White Cliffs Pipeline L L C [Member]
 
 
 
 
 
 
 
 
 
 
 
Schedule of Equity Method Investments [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Earnings from equity method investment
 
 
 
 
 
 
 
 
70,238 
57,378 
3,788 
Glass Mountain Pipeline Llc [Member]
 
 
 
 
 
 
 
 
 
 
 
Schedule of Equity Method Investments [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Earnings from equity method investment
 
 
 
 
 
 
 
 
6,117 
0 
0 
SemCrude Pipeline [Member]
 
 
 
 
 
 
 
 
 
 
 
Schedule of Equity Method Investments [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Earnings from equity method investment
 
 
 
 
 
 
 
 
$ 0 
$ 0 
$ 13,800 
Distributions (Details) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Schedule of Equity Method Investments [Line Items]
 
 
 
Proceeds from Equity Method Investment, Dividends or Distributions, Return of and Return on Capital
$ 100,468 
$ 66,768 
$ 16,999 
White Cliffs Pipeline L L C [Member]
 
 
 
Schedule of Equity Method Investments [Line Items]
 
 
 
Proceeds from Equity Method Investment, Dividends or Distributions, Return of and Return on Capital
86,845 
66,768 
0 
Glass Mountain Pipeline Llc [Member]
 
 
 
Schedule of Equity Method Investments [Line Items]
 
 
 
Proceeds from Equity Method Investment, Dividends or Distributions, Return of and Return on Capital
13,623 
0 
0 
SemCrude Pipeline [Member]
 
 
 
Schedule of Equity Method Investments [Line Items]
 
 
 
Proceeds from Equity Method Investment, Dividends or Distributions, Return of and Return on Capital
$ 0 
$ 0 
$ 17,000 
Summarized Financial Information - White Cliffs (Details) (White Cliffs Pipeline L L C [Member], USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
White Cliffs Pipeline L L C [Member]
 
 
 
Equity Method Investment, Summarized Financial Information, Revenue
$ 206,395 
$ 160,369 
$ 133,310 
Equity Method Investment, Summarized Financial Information, Operating, General and Administrative Expenses
33,284 
23,067 
23,825 
Equity Method Investment, Summarized Financial Information, Depreciation and Amortization Expense
34,105 
23,257 
18,668 
Equity Method Investment, Summarized Financial Information, Net Income (Loss)
139,000 
114,045 
90,817 
Equity Method Investment, Summarized Financial Information, Current Assets
54,091 
35,623 
 
Equity Method Investment, Summarized Financial Information, Property Plant And Equipment, Net
509,068 
471,179 
 
Equity Method Investment, Summarized Financial Information, Goodwill
17,000 
17,000 
 
Equity Method Investment, Summarized Financial Information, Other Intangible Assets, Net
11,974 
16,043 
 
Equity Method Investment, Summarized Financial Information, Assets
592,133 
539,845 
 
Equity Method Investment, Summarized Financial Information, Current Liabilities
9,491 
11,108 
 
Equity Method Investment Summarized Financial Information, Equity
582,642 
528,737 
 
Equity Method Investment, Summarized Financial Information, Liabilities and Equity
$ 592,133 
$ 539,845 
 
Summarized Financial Information - Glass Mountain (Details) (Glass Mountain Pipeline Llc [Member], USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2015
Glass Mountain Pipeline Llc [Member]
 
Equity Method Investment, Summarized Financial Information, Current Assets
$ 7,856 
Equity Method Investment, Summarized Financial Information, Property Plant And Equipment, Net
205,920 
Equity Method Investment, Summarized Financial Information, Assets
213,776 
Equity Method Investment, Summarized Financial Information, Current Liabilities
1,036 
Equity Method Investment, Summarized Financial Information, Noncurrent Liabilities
28 
Equity Method Investment Summarized Financial Information, Equity
212,712 
Equity Method Investment, Summarized Financial Information, Liabilities and Equity
213,776 
Equity Method Investment, Summarized Financial Information, Revenue
38,526 
Equity Method Investment, Summarized Financial Information, Cost of Sales
3,392 
Equity Method Investment, Summarized Financial Information, Operating, General and Administrative Expenses
6,643 
Equity Method Investment, Summarized Financial Information, Depreciation and Amortization Expense
15,828 
Equity Method Investment, Summarized Financial Information, Net Income (Loss)
$ 12,657 
Equity Method Investment (Details Textual) (USD $)
3 Months Ended 12 Months Ended
Dec. 31, 2015
Sep. 30, 2015
Jun. 30, 2015
Mar. 31, 2015
Dec. 31, 2014
Sep. 30, 2014
Jun. 30, 2014
Mar. 31, 2014
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Earnings from equity method investment
$ 20,693,000 
$ 17,115,000 
$ 17,683,000 
$ 20,864,000 
$ 17,718,000 
$ 16,289,000 
$ 12,291,000 
$ 11,080,000 
$ 76,355,000 
$ 57,378,000 
$ 17,571,000 
Proceeds from Equity Method Investment, Dividends or Distributions, Return of and Return on Capital
 
 
 
 
 
 
 
 
100,468,000 
66,768,000 
16,999,000 
General and administrative expense
 
 
 
 
 
 
 
 
21,085,000 
19,415,000 
15,557,000 
Capital contributions to fund White Cliffs pipeline expansion
 
 
 
 
 
 
 
 
46,730,000 
54,930,000 
31,832,000 
Proceeds from Noncontrolling Interests
 
 
 
 
 
 
 
 
0 
14,367,000 
0 
Glass Mountain Pipeline Llc [Member]
 
 
 
 
 
 
 
 
 
 
 
Earnings from equity method investment
 
 
 
 
 
 
 
 
6,117,000 
0 
0 
Proceeds from Equity Method Investment, Dividends or Distributions, Return of and Return on Capital
 
 
 
 
 
 
 
 
13,623,000 
0 
0 
Ownership percentage
50.00% 
 
 
 
 
 
 
 
50.00% 
 
 
Contributions
 
 
 
 
 
 
 
 
2,700,000 
 
 
Equity Method Investment, Difference Between Carrying Amount and Underlying Equity
31,000,000 
 
 
 
 
 
 
 
31,000,000 
 
 
White Cliffs Pipeline L L C [Member]
 
 
 
 
 
 
 
 
 
 
 
Earnings from equity method investment
 
 
 
 
 
 
 
 
70,238,000 
57,378,000 
3,788,000 
Proceeds from Equity Method Investment, Dividends or Distributions, Return of and Return on Capital
 
 
 
 
 
 
 
 
86,845,000 
66,768,000 
0 
Ownership percentage
51.00% 
 
 
 
 
 
 
 
51.00% 
 
 
Contributions
 
 
 
 
 
 
 
 
42,800,000 
 
 
SemCrude Pipeline [Member]
 
 
 
 
 
 
 
 
 
 
 
Earnings from equity method investment
 
 
 
 
 
 
 
 
0 
0 
13,800,000 
Proceeds from Equity Method Investment, Dividends or Distributions, Return of and Return on Capital
 
 
 
 
 
 
 
 
0 
0 
17,000,000 
Glass Mountain Pipeline Llc [Member]
 
 
 
 
 
 
 
 
 
 
 
Accumulated Capitalized Interest Costs
4,000,000 
 
 
 
 
 
 
 
4,000,000 
 
 
White Cliffs Pipeline L L C [Member]
 
 
 
 
 
 
 
 
 
 
 
General and administrative expense
 
 
 
 
 
 
 
 
1,300,000 
1,600,000 
1,800,000 
White Cliffs Expansion [Member] |
White Cliffs Pipeline L L C [Member]
 
 
 
 
 
 
 
 
 
 
 
Pipeline capacity
65,000 
 
 
 
 
 
 
 
65,000 
 
 
Pipeline expansion [Member] |
White Cliffs Pipeline L L C [Member]
 
 
 
 
 
 
 
 
 
 
 
Pipeline capacity
150,000 
 
 
 
 
 
 
 
150,000 
 
 
Estimated contributions in 2016 to fund White Cliffs expansion
2,300,000 
 
 
 
 
 
 
 
2,300,000 
 
 
Capital contributions to fund White Cliffs pipeline expansion
 
 
 
 
 
 
 
 
34,500,000 
53,300,000 
31,800,000 
Proceeds from Noncontrolling Interests
 
 
 
 
 
 
 
 
 
14,400,000 
 
Pipeline expansion [Member] |
White Cliffs Pipeline L L C [Member]
 
 
 
 
 
 
 
 
 
 
 
Width of pipeline in inches
 
 
 
 
 
 
 
 
12 
 
 
Transportation [Member]
 
 
 
 
 
 
 
 
 
 
 
Earnings from equity method investment
 
 
 
 
 
 
 
 
$ 76,355,000 
$ 57,378,000 
$ 17,571,000 
Transportation [Member] |
Glass Mountain Pipeline Llc [Member]
 
 
 
 
 
 
 
 
 
 
 
Ownership percentage
50.00% 
 
 
 
 
 
 
 
50.00% 
 
 
Pipeline capacity
140,000 
 
 
 
 
 
 
 
140,000 
 
 
Transportation [Member] |
White Cliffs Pipeline L L C [Member]
 
 
 
 
 
 
 
 
 
 
 
Ownership percentage
51.00% 
 
 
 
 
 
 
 
51.00% 
 
 
Pipeline capacity
150,000 
 
 
 
 
 
 
 
150,000 
 
 
Property, Plant and Equipment (Details) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2015
Dec. 31, 2014
Property, Plant and Equipment [Line Items]
 
 
Property, plant and equipment, gross
$ 564,990 
$ 478,712 
Accumulated depreciation
(123,394)
(82,646)
Property, plant and equipment, net
441,596 
396,066 
Land [Member]
 
 
Property, Plant and Equipment [Line Items]
 
 
Property, plant and equipment, gross
18,580 
18,479 
Pipelines and related facilities [Member]
 
 
Property, Plant and Equipment [Line Items]
 
 
Property, plant and equipment, gross
283,316 
227,586 
Storage and terminal facilities [Member]
 
 
Property, Plant and Equipment [Line Items]
 
 
Property, plant and equipment, gross
136,688 
135,466 
Linefill [Member]
 
 
Property, Plant and Equipment [Line Items]
 
 
Property, plant and equipment, gross
26,383 
25,507 
Trucks and other property and equipment [Member]
 
 
Property, Plant and Equipment [Line Items]
 
 
Property, plant and equipment, gross
50,060 
40,281 
Construction-in-progress [Member]
 
 
Property, Plant and Equipment [Line Items]
 
 
Property, plant and equipment, gross
$ 49,963 
$ 31,393 
Property, Plant and Equipment Property, Plant and Equipment (Details Textual) (USD $)
In Millions, unless otherwise specified
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Property, Plant and Equipment [Line Items]
 
 
 
Depreciation expense
$ 40.9 
$ 33.9 
$ 22.6 
Capitalized interest
$ 0.5 
$ 0.3 
$ 0.7 
Financial Instruments (Derivative Assets and Liabilities) (Details) (Level 1 [Member], USD $)
In Thousands, unless otherwise specified
Dec. 31, 2015
Dec. 31, 2014
Level 1 [Member]
 
 
Derivatives, Fair Value [Line Items]
 
 
Derivative Asset, Fair Value, Gross Asset
$ 131 
$ 3,198 
Derivative Asset, Fair Value, Gross Liability
131 1
1,637 1
Derivative Liability, Fair Value, Amount Not Offset Against Collateral
339 
0 
Derivative Asset, Fair Value, Amount Not Offset Against Collateral
0 
1,561 
Derivative Liability, Fair Value, Gross Liability
470 
1,637 
Derivative Liability, Fair Value, Gross Asset
$ 131 1
$ 1,637 1
Financial Instruments (Derivative Instruments) (Details)
12 Months Ended
Dec. 31, 2015
bbl
Dec. 31, 2014
bbl
Dec. 31, 2013
bbl
Sales [Member]
 
 
 
Notional quantities of derivative instruments
23,228,000 
6,641,000 
2,595,000 
Purchases [Member]
 
 
 
Notional quantities of derivative instruments
22,946,000 
6,477,000 
2,575,000 
Financial Instruments (Current Derivative Assets and Liabilities) (Details) (Not Designated as Hedging Instrument [Member], Commodity Contract [Member], USD $)
In Thousands, unless otherwise specified
Dec. 31, 2015
Dec. 31, 2014
Assets [Member]
 
 
Fair value of commodity derivative assets and liabilities
 
 
Assets
$ 0 
$ 1,561 
Liabilities [Member]
 
 
Fair value of commodity derivative assets and liabilities
 
 
Liabilities
$ 339 
$ 0 
Financial Instruments (Commodity Derivatives) (Details) (Product revenue [Member], Commodity Contract [Member], USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Product revenue [Member] |
Commodity Contract [Member]
 
 
 
Realized and unrealized gains (losses) from commodity derivatives
 
 
 
Commodity contracts
$ 8,145 
$ 17,531 
$ (1,593)
Financial Instruments (Details Textual) (USD $)
3 Months Ended 12 Months Ended
Dec. 31, 2015
Sep. 30, 2015
Jun. 30, 2015
Mar. 31, 2015
Dec. 31, 2014
Sep. 30, 2014
Jun. 30, 2014
Mar. 31, 2014
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Derivative Instruments and Hedging Activities Disclosures [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Level 2 and level 3 fair value transactions
 
 
 
 
 
 
 
 
$ 0 
$ 0 
$ 0 
Margin Deposit Assets
2,900,000 
 
 
 
800,000 
 
 
 
2,900,000 
800,000 
 
Concentration Risk [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Revenues
245,629,000 
241,086,000 
223,303,000 
134,693,000 
336,571,000 
376,856,000 
292,156,000 
292,514,000 
844,711,000 
1,298,097,000 
767,202,000 
Customer Concentration Risk [Member] |
Revenue [Member]
 
 
 
 
 
 
 
 
 
 
 
Concentration Risk [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Number of Customers
 
 
 
 
 
 
 
 
2 
 
 
Customer Concentration Risk [Member] |
Accounts receivable [Member]
 
 
 
 
 
 
 
 
 
 
 
Concentration Risk [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Number of Customers
 
 
 
 
 
 
 
 
1 
 
 
Concentration percentage
 
 
 
 
 
 
 
 
53.00% 
 
 
Supplier Concentration Risk [Member] |
Cost of products sold [Member]
 
 
 
 
 
 
 
 
 
 
 
Concentration Risk [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Concentration percentage
 
 
 
 
 
 
 
 
35.00% 
 
 
purchases of product
 
 
 
 
 
 
 
 
232,600,000 
 
 
Number of Suppliers
 
 
 
 
 
 
 
 
2 
 
 
Shell Trading Company [Member] |
Customer Concentration Risk [Member] |
Revenue [Member]
 
 
 
 
 
 
 
 
 
 
 
Concentration Risk [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Revenues
 
 
 
 
 
 
 
 
457,300,000 
 
 
BP Oil Supply Company [Member] |
Customer Concentration Risk [Member] |
Revenue [Member]
 
 
 
 
 
 
 
 
 
 
 
Concentration Risk [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Revenues
 
 
 
 
 
 
 
 
131,900,000 
 
 
Commodity Contract [Member]
 
 
 
 
 
 
 
 
 
 
 
Derivative Instruments and Hedging Activities Disclosures [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Derivative Asset, Fair Value, Amount Offset Against Collateral
$ 2,600,000 
 
 
 
$ 2,400,000 
 
 
 
$ 2,600,000 
$ 2,400,000 
 
Goodwill and other intangibles (Details) (USD $)
In Thousands, unless otherwise specified
12 Months Ended 12 Months Ended
Dec. 31, 2015
Dec. 31, 2013
Dec. 31, 2012
Dec. 31, 2014
Barcas Field Services, LLC [Member]
Dec. 31, 2013
Barcas Field Services, LLC [Member]
Dec. 31, 2014
Chesapeake crude oil trucking assets [Member]
Goodwill [Line Items]
 
 
 
 
 
 
Goodwill
$ 36,116 
$ 28,322 
$ 0 
 
 
 
Goodwill, Acquired During Period
 
 
 
 
28,322 
7,892 
Goodwill, Purchase Accounting Adjustments
 
 
 
(98)
 
 
Goodwill, Impairment Loss
(9,488)
 
 
 
 
 
Goodwill
$ 26,628 
$ 28,322 
$ 0 
 
 
 
Goodwill and other intangibles (Details 1) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Finite-Lived Intangible Assets [Line Items]
 
 
 
Finite-Lived Intangible Assets, Gross
$ 17,010 
$ 17,010 
 
Finite-Lived Intangible Assets, Accumulated Amortization
(1,443)
(370)
 
Other intangible assets, net
16,640 
5,775 
0 
Amortization
(1,073)
(6,095)
(1,155)
Other intangible assets, net
15,567 
16,640 
5,775 
Barcas Field Services, LLC [Member]
 
 
 
Finite-Lived Intangible Assets [Line Items]
 
 
 
Acquired intangible assets
 
 
6,930 
Finite-Lived Intangible Assets, Purchase Accounting Adjustments
 
(50)
 
Chesapeake crude oil trucking assets [Member]
 
 
 
Finite-Lived Intangible Assets [Line Items]
 
 
 
Acquired intangible assets
 
$ 17,010 
 
Goodwill and other intangibles (Details 2) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Dec. 31, 2012
Goodwill And Other Intangible Assets [Abstract]
 
 
 
 
Estimated amortization expense in next twelve months
$ 1,881 
 
 
 
Estimated amortization expense in year two
2,132 
 
 
 
Estimated amortization expense year three
2,172 
 
 
 
Estimated amortization expense year four
1,680 
 
 
 
Estimated amortization expense year five
1,216 
 
 
 
Estimated amortization expense after year five
6,486 
 
 
 
Total future amortization expense
$ 15,567 
$ 16,640 
$ 5,775 
$ 0 
Goodwill and other intangibles (Details Textual) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2015
Goodwill [Line Items]
 
Goodwill, Impairment Loss
$ 9,488 
Long-Term Debt Summary (Details) (USD $)
Dec. 31, 2015
Dec. 31, 2014
Debt Instrument [Line Items]
 
 
Amount outstanding
$ 0 
$ 32,000,000 
Capital lease obligations
83,000 
132,000 
Debt and Capital Lease Obligations
744,628,000 
432,132,000 
Long-term Debt and Capital Lease Obligations, Current
31,000 
40,000 
Long-term Debt and Capital Lease Obligations
744,597,000 
432,092,000 
Senior unsecured notes due 2022 [Member]
 
 
Debt Instrument [Line Items]
 
 
Senior Notes
400,000,000 
400,000,000 
Senior unsecured notes due 2023 [Member]
 
 
Debt Instrument [Line Items]
 
 
Senior Notes
$ 344,545,000 
$ 0 
Long-Term Debt Early Redemption Premiums (Details) (Senior Notes [Member])
12 Months Ended
Dec. 31, 2015
Senior unsecured notes due 2022 [Member] |
Debt Instrument, Redemption, Period One [Member]
 
Debt Instrument [Line Items]
 
Debt Instrument, Redemption Price, Percentage
104.219% 
Senior unsecured notes due 2022 [Member] |
Debt Instrument, Redemption, Period Two [Member]
 
Debt Instrument [Line Items]
 
Debt Instrument, Redemption Price, Percentage
102.813% 
Senior unsecured notes due 2022 [Member] |
Debt Instrument, Redemption, Period Three [Member]
 
Debt Instrument [Line Items]
 
Debt Instrument, Redemption Price, Percentage
101.406% 
Senior unsecured notes due 2022 [Member] |
Debt Instrument, Redemption, Period Four [Member]
 
Debt Instrument [Line Items]
 
Debt Instrument, Redemption Price, Percentage
100.00% 
Senior unsecured notes due 2023 [Member] |
Debt Instrument, Redemption, Period One [Member]
 
Debt Instrument [Line Items]
 
Debt Instrument, Redemption Price, Percentage
102.813% 
Senior unsecured notes due 2023 [Member] |
Debt Instrument, Redemption, Period Two [Member]
 
Debt Instrument [Line Items]
 
Debt Instrument, Redemption Price, Percentage
101.406% 
Senior unsecured notes due 2023 [Member] |
Debt Instrument, Redemption, Period Three [Member]
 
Debt Instrument [Line Items]
 
Debt Instrument, Redemption Price, Percentage
100.00% 
Long-Term Debt Maturity Schedule (Details) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2015
Debt Instrument [Line Items]
 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal Remainder of Fiscal Year
$ 31 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Two
26 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Three
26 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Four
0 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Five
0 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal after Year Five
750,000 
Long-term Debt, Gross
750,083 
Senior unsecured notes due 2023 [Member]
 
Debt Instrument [Line Items]
 
Long-term Debt, Gross
350,000 
Capital Lease Obligations [Member]
 
Debt Instrument [Line Items]
 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal Remainder of Fiscal Year
31 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Two
26 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Three
26 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Four
0 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Five
0 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal after Year Five
0 
Long-term Debt, Gross
83 
Senior Notes [Member] |
Senior unsecured notes due 2023 [Member]
 
Debt Instrument [Line Items]
 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal Remainder of Fiscal Year
0 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Two
0 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Three
0 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Four
0 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Five
0 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal after Year Five
350,000 
Long-term Debt, Gross
350,000 
Senior Notes [Member] |
Senior unsecured notes due 2022 [Member]
 
Debt Instrument [Line Items]
 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal Remainder of Fiscal Year
0 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Two
0 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Three
0 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Four
0 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Five
0 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal after Year Five
400,000 
Long-term Debt, Gross
400,000 
Revolving Credit Facility [Member]
 
Debt Instrument [Line Items]
 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal Remainder of Fiscal Year
0 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Two
0 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Three
0 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Four
0 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Five
0 
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal after Year Five
0 
Long-term Debt, Gross
$ 0 
Long-Term Debt (Details Textual) (USD $)
12 Months Ended 12 Months Ended 12 Months Ended 12 Months Ended 0 Months Ended 12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2015
Revolving Credit Facility [Member]
Dec. 31, 2014
Revolving Credit Facility [Member]
Dec. 31, 2013
Revolving Credit Facility [Member]
Dec. 31, 2015
Revolving Credit Facility [Member]
Maximum [Member]
Dec. 31, 2015
Revolving Credit Facility [Member]
Minimum [Member]
Dec. 31, 2015
Senior Notes [Member]
Dec. 31, 2015
Senior Notes [Member]
sale of stock [Member]
Dec. 31, 2015
Senior Notes [Member]
Change of control [Member]
Dec. 31, 2015
Bilateral Letter of Credit [Member]
Dec. 31, 2015
Letter of Credit [Member]
Dec. 31, 2015
Letter of Credit [Member]
Maximum [Member]
Dec. 31, 2015
Letter of Credit [Member]
Minimum [Member]
Dec. 31, 2015
Letter of Credit [Member]
Revolving Credit Facility [Member]
Dec. 31, 2015
Eurodollar [Member]
Revolving Credit Facility [Member]
Maximum [Member]
Dec. 31, 2015
Eurodollar [Member]
Revolving Credit Facility [Member]
Minimum [Member]
Dec. 31, 2015
Base Rate [Member]
Revolving Credit Facility [Member]
Maximum [Member]
Dec. 31, 2015
Base Rate [Member]
Revolving Credit Facility [Member]
Minimum [Member]
Dec. 31, 2015
Other Noncurrent Assets [Member]
Revolving Credit Facility [Member]
Dec. 31, 2015
Other Noncurrent Assets [Member]
Senior Notes [Member]
Dec. 31, 2015
Senior unsecured notes due 2022 [Member]
Dec. 31, 2014
Senior unsecured notes due 2022 [Member]
Dec. 31, 2015
Senior unsecured notes due 2022 [Member]
Senior Notes [Member]
Dec. 31, 2014
Senior unsecured notes due 2022 [Member]
Senior Notes [Member]
Dec. 31, 2015
Senior unsecured notes due 2022 [Member]
Fair Value, Inputs, Level 2 [Member]
Senior Notes [Member]
Dec. 31, 2015
Senior unsecured notes due 2023 [Member]
Dec. 31, 2014
Senior unsecured notes due 2023 [Member]
May 14, 2015
Senior unsecured notes due 2023 [Member]
Senior Notes [Member]
Dec. 31, 2015
Senior unsecured notes due 2023 [Member]
Senior Notes [Member]
May 14, 2015
Senior unsecured notes due 2023 [Member]
Senior Notes [Member]
Dec. 31, 2015
Senior unsecured notes due 2023 [Member]
Fair Value, Inputs, Level 2 [Member]
Senior Notes [Member]
Line of Credit Facility [Line Items]
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Percent of senior notes redeemable from offering proceeds
35.00% 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Long Term Debt (Textual) [Abstract]
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Credit facility capacity
 
 
$ 585,000,000 
 
 
 
 
 
 
 
 
 
 
 
$ 150,000,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Maximum incremental borrowing increases
200,000,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Debt Instrument, Basis Spread on Variable Rate
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3.00% 
1.75% 
2.00% 
0.75% 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amount outstanding
0 
32,000,000 
0 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Interest rate
 
 
 
 
 
 
 
 
 
 
 
 
3.00% 
1.75% 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Outstanding letters of credit
 
 
 
 
 
 
 
 
 
 
42,900,000 
 
 
 
35,300,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Interest rate at period end
 
 
 
 
 
 
 
 
 
 
1.75% 
 
 
 
2.50% 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Fronting fee percentage on outstanding letter of credit
 
 
 
 
 
 
 
 
 
 
 
 
 
 
0.25% 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commitment fee on unused capacity
 
 
 
 
 
0.50% 
0.375% 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Debt instrument annual administrative fee
 
 
 
 
 
 
 
 
 
 
 
100,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Noncurrent capital lease obligations
52,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Capital lease obligations
83,000 
132,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Senior Notes
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
400,000,000 
400,000,000 
 
 
 
344,545,000 
0 
 
 
 
 
Deferred Finance Costs, Noncurrent, Net
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2,800,000 
12,200,000 
 
 
 
 
 
 
 
 
 
 
 
Debt Instrument, Interest Rate, Stated Percentage
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
5.625% 
 
 
 
 
 
5.625% 
 
 
Long-term Debt, Gross
750,083,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
400,000,000 
 
 
350,000,000 
 
 
350,000,000 
 
 
Debt Instrument, Redemption Price, Percentage
 
 
 
 
 
 
 
 
105.625% 
101.00% 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amount of Restricted Net Assets for Consolidated and Unconsolidated Subsidiaries
0 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Interest Expense, Debt
 
 
6,900,000 
9,000,000 
8,700,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
23,500,000 
11,700,000 
 
 
 
 
13,200,000 
 
 
Debt instrument redemption premium
 
 
 
 
 
 
 
1.00% 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Basis point adjustment to discount rate
 
 
 
 
 
 
 
50 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Long-term Debt, Fair Value
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
337,000,000 
 
 
 
 
 
300,000,000 
Debt Instrument, Discount, Percentage
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
98.345% 
 
Debt Instrument, Unamortized Discount
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
5,500,000 
5,800,000 
 
Proceeds from Issuance of Debt
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
337,700,000 
 
 
 
Debt Issuance Cost
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$ 6,500,000 
 
 
 
Commitments and Contingencies (Operating Leases) (Details) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
 
December 31, 2016
$ 1,280 
December 31, 2017
1,104 
December 31, 2018
496 
December 31, 2019
152 
December 31, 2020
12 
Thereafter
126 
Total future minimum lease payments
$ 3,170 
Commitments and Contingencies (Purchase and sale commitments) (Details) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2015
bbl
Floating Price Sales [Member]
 
Purchase and sale commitments
 
Sales volume (in barrels)
17,812,000 
Sales value
$ 686,030 
Fixed Price Sales [Member]
 
Purchase and sale commitments
 
Sales volume (in barrels)
2,907,000 
Sales value
116,329 
Floating Price Purchases [Member]
 
Purchase and sale commitments
 
Purchases volume (in barrels)
17,361,000 
Purchases value
652,122 
Fixed Price Purchases [Member]
 
Purchase and sale commitments
 
Purchases volume (in barrels)
1,976,000 
Purchases value
$ 71,709 
Commitments and Contingencies (Details Textual) (USD $)
In Millions, unless otherwise specified
12 Months Ended
Dec. 31, 2015
sites
Number_Of_Sites
Dec. 31, 2014
Dec. 31, 2013
Loss Contingencies [Line Items]
 
 
 
Legal proceedings number of sites
5 
 
 
Number of sites with limited soil contamination
4 
 
 
Number of sites with ground water contamination
3 
 
 
Number of sites closed
1 
 
 
Commitments and Contingencies (Textual) [Abstract]
 
 
 
Operating Leases, Rent Expense
$ 1.8 
$ 1.5 
$ 1.2 
Minimum [Member]
 
 
 
Commitments and Contingencies (Textual) [Abstract]
 
 
 
Notice Period For Cancellation Of Commitment
30 days 
 
 
Maximum [Member]
 
 
 
Commitments and Contingencies (Textual) [Abstract]
 
 
 
Notice Period For Cancellation Of Commitment
120 days 
 
 
Pipeline transportation capacity [Member]
 
 
 
Commitments and Contingencies (Textual) [Abstract]
 
 
 
Unrecorded Unconditional Purchase Obligation, Minimum Quantity Required
5,000 
 
 
Term of unconditional purchase obligation
7 years 
 
 
Unrecorded unconditional purchase obligation, annual amount
11.9 
 
 
Pipeline transportation capacity [Member] |
White Cliffs Pipeline L L C [Member]
 
 
 
Commitments and Contingencies (Textual) [Abstract]
 
 
 
Unrecorded Unconditional Purchase Obligation, Minimum Quantity Required
5,000 
 
 
Term of unconditional purchase obligation
5 years 
 
 
Unrecorded unconditional purchase obligation, annual amount
$ 9.4 
 
 
Employee Benefits and Equity-Based Compensation (Awards Activity) (Details) (Equity Incentive Plan [Member], USD $)
In Thousands, except Share data, unless otherwise specified
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Equity Incentive Plan [Member]
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
 
Beginning (in shares)
102,340 
82,948 
43,960 
Awards granted (in shares)
36,527 
46,536 
49,104 
Awards vested (in shares)
(38,366)
(5,712)
(9,333)
Awards forfeited (in shares)
(310)
(21,432)
(783)
Ending (in shares)
100,191 
102,340 
82,948 
Beginning (in dollars per share)
$ 33.79 
$ 28.59 
$ 21.91 
Awards granted (in dollars per share)
$ 39.03 
$ 41.35 
$ 34.41 
Awards vested (in dollars per share)
$ 27.54 
$ 35.87 
$ 27.25 
Awards forfeited (in dollars per share)
$ 42.80 
$ 29.82 
$ 34.40 
Ending (in dollars per share)
$ 38.70 
$ 33.79 
$ 28.59 
Total fair value of awards vested during the period
$ 1,057 
$ 205 
$ 254 
Employee Benefits and Equity-Based Compensation (Details) (USD $)
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Dec. 8, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
 
 
Shares Paid for Tax Withholding for Share Based Compensation
12,892 
0 
0 
 
Compensation expense not yet recognized
$ 1,900,000 
 
 
 
Weighted average recognition period for compensation expense
14 months 
 
 
 
Shares issued based on unit distribution rights vested during period
3,335 
0 
406 
 
Equity Incentive Plan [Member]
 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period
38,366 
5,712 
9,333 
 
Common units reserved
 
 
 
840,000 
Compensation expense
1,400,000 
900,000 
800,000 
 
SemGroup Stock Based Compensation [Member]
 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
 
 
Compensation expense
1,100,000 
1,100,000 
700,000 
 
SemGroup [Member]
 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
 
 
Number of employees
400 
 
 
 
SemGroup Defined Contribution Plan [Member]
 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
 
 
Defined Contribution Plan, Cost Recognized
1,200,000 
900,000 
400,000 
 
Cash settled UUD [Member]
 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
 
 
Unvested unit distributions value
$ 381,000 
 
 
 
Partners' Capital and Distributions (Distribution rights) (Details)
12 Months Ended
Dec. 31, 2015
Minimum Quarterly Distribution [Member]
 
Incentive distribution level
 
Quarterly distribution per unit target amount (in dollars per share)
$ 0.3625 
Marginal percentage interest in distributions
0.00% 
First Target Distribution [Member]
 
Incentive distribution level
 
Marginal percentage interest in distributions
0.00% 
Second Target Distribution [Member]
 
Incentive distribution level
 
Marginal percentage interest in distributions
13.00% 
Third Target Distribution [Member]
 
Incentive distribution level
 
Marginal percentage interest in distributions
23.00% 
Thereafter [Member]
 
Incentive distribution level
 
Marginal percentage interest in distributions
48.00% 
Maximum [Member] |
First Target Distribution [Member]
 
Incentive distribution level
 
Quarterly distribution per unit target amount (in dollars per share)
$ 0.416875 
Maximum [Member] |
Second Target Distribution [Member]
 
Incentive distribution level
 
Quarterly distribution per unit target amount (in dollars per share)
$ 0.453125 
Maximum [Member] |
Third Target Distribution [Member]
 
Incentive distribution level
 
Quarterly distribution per unit target amount (in dollars per share)
$ 0.54375 
Minimum [Member] |
Second Target Distribution [Member]
 
Incentive distribution level
 
Quarterly distribution per unit target amount (in dollars per share)
$ 0.416875 
Minimum [Member] |
Third Target Distribution [Member]
 
Incentive distribution level
 
Quarterly distribution per unit target amount (in dollars per share)
$ 0.453125 
Minimum [Member] |
Thereafter [Member]
 
Incentive distribution level
 
Quarterly distribution per unit target amount (in dollars per share)
$ 0.54375 
Unitholders [Member] |
Minimum Quarterly Distribution [Member]
 
Incentive distribution level
 
Marginal percentage interest in distributions
98.00% 
Unitholders [Member] |
First Target Distribution [Member]
 
Incentive distribution level
 
Marginal percentage interest in distributions
98.00% 
Unitholders [Member] |
Second Target Distribution [Member]
 
Incentive distribution level
 
Marginal percentage interest in distributions
85.00% 
Unitholders [Member] |
Third Target Distribution [Member]
 
Incentive distribution level
 
Marginal percentage interest in distributions
75.00% 
Unitholders [Member] |
Thereafter [Member]
 
Incentive distribution level
 
Marginal percentage interest in distributions
50.00% 
General Partner Interest [Member] |
Minimum Quarterly Distribution [Member]
 
Incentive distribution level
 
Marginal percentage interest in distributions
2.00% 
General Partner Interest [Member] |
First Target Distribution [Member]
 
Incentive distribution level
 
Marginal percentage interest in distributions
2.00% 
General Partner Interest [Member] |
Second Target Distribution [Member]
 
Incentive distribution level
 
Marginal percentage interest in distributions
2.00% 
General Partner Interest [Member] |
Third Target Distribution [Member]
 
Incentive distribution level
 
Marginal percentage interest in distributions
2.00% 
General Partner Interest [Member] |
Thereafter [Member]
 
Incentive distribution level
 
Marginal percentage interest in distributions
2.00% 
Partners' Capital and Distributions (Quarterly Distributions) (Details)
0 Months Ended 12 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended
Feb. 14, 2013
Distribution of Q4 2012 earnings [Member]
Dec. 31, 2015
Distribution of Q4 2012 earnings [Member]
May 15, 2013
Distribution of Q1 2013 earnings [Member]
Dec. 31, 2015
Distribution of Q1 2013 earnings [Member]
Aug. 14, 2013
Distribution of Q2 2013 earnings [Member]
Dec. 31, 2015
Distribution of Q2 2013 earnings [Member]
Nov. 14, 2013
Distribution of Q3 2013 earnings [Member]
Dec. 31, 2015
Distribution of Q3 2013 earnings [Member]
Feb. 14, 2014
Distribution of Q4 2013 earnings [Member]
Dec. 31, 2015
Distribution of Q4 2013 earnings [Member]
May 15, 2014
Distribution of Q1 2014 earnings [Member]
Dec. 31, 2015
Distribution of Q1 2014 earnings [Member]
Aug. 14, 2014
Distribution of Q2 2014 earnings [Member]
Dec. 31, 2015
Distribution of Q2 2014 earnings [Member]
Nov. 14, 2014
Distribution of Q3 2014 earnings [Member]
Dec. 31, 2015
Distribution of Q3 2014 earnings [Member]
Feb. 13, 2015
Distribution of Q4 2014 earnings [Member]
Dec. 31, 2015
Distribution of Q4 2014 earnings [Member]
May 15, 2015
Distribution of Q1 2015 earnings [Member]
Dec. 31, 2015
Distribution of Q1 2015 earnings [Member]
Aug. 14, 2015
Distribution of Q2 2015 earnings [Member]
Dec. 31, 2015
Distribution of Q2 2015 earnings [Member]
Nov. 13, 2015
Distribution of Q3 2015 Earnings [Member]
Dec. 31, 2015
Distribution of Q3 2015 Earnings [Member]
Dec. 31, 2015
Distribution of Q4 2015 Earnings [Member]
Feb. 12, 2016
Subsequent Event [Member]
Distribution of Q4 2015 Earnings [Member]
Limited Partners' Capital Account [Line Items]
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Date of record
 
Feb. 04, 2013 
 
May 06, 2013 
 
Aug. 05, 2013 
 
Nov. 05, 2013 
 
Feb. 04, 2014 
 
May 05, 2014 
 
Aug. 04, 2014 
 
Nov. 04, 2014 
 
Feb. 03, 2015 
 
May 05, 2015 
 
Aug. 04, 2015 
 
Nov. 03, 2015 
Feb. 02, 2016 
 
Distribution date
 
Feb. 14, 2013 
 
May 15, 2013 
 
Aug. 14, 2013 
 
Nov. 14, 2013 
 
Feb. 14, 2014 
 
May 15, 2014 
 
Aug. 14, 2014 
 
Nov. 14, 2014 
 
Feb. 13, 2015 
 
May 15, 2015 
 
Aug. 14, 2015 
 
Nov. 13, 2015 
Feb. 12, 2016 
 
Distribution per unit
$ 0.4025 
 
$ 0.4300 
 
$ 0.4400 
 
$ 0.4500 
 
$ 0.4650 
 
$ 0.4950 
 
$ 0.5350 
 
$ 0.5750 
 
$ 0.6200 
 
$ 0.6350 
 
$ 0.6500 
 
$ 0.6600 
 
 
$ 0.6600 
Partners' Capital and Distributions (Common Units) (Details)
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Subordinated Units [Member]
 
 
 
Limited Partners' Capital Account [Line Items]
 
 
 
Limited partner units outstanding
8,389,709 
8,389,709 
8,389,709 
Common units issued to public
0 
 
0 
Partners' Capital Account, Units, Converted
(8,389,709)
 
 
Units issued in private placement
 
 
0 
Units issued to SemGroup in SemCrude Pipeline transactions
0 
0 
0 
Vesting of share-based compensation
0 
0 
0 
Limited partner units outstanding
0 
8,389,709 
8,389,709 
Class A unitholder [Member]
 
 
 
Limited Partners' Capital Account [Line Items]
 
 
 
Limited partner units outstanding
3,750,000 
2,500,000 
0 
Common units issued to public
0 
 
0 
Partners' Capital Account, Units, Converted
(3,750,000)
 
 
Units issued in private placement
 
 
0 
Units issued to SemGroup in SemCrude Pipeline transactions
0 
1,250,000 
2,500,000 
Vesting of share-based compensation
0 
0 
0 
Limited partner units outstanding
0 
3,750,000 
2,500,000 
Common Units Public [Member]
 
 
 
Limited Partners' Capital Account [Line Items]
 
 
 
Limited partner units outstanding
13,765,451 
13,759,739 
7,000,000 
Common units issued to public
2,300,000 
 
4,750,000 
Partners' Capital Account, Units, Converted
0 
 
 
Units issued in private placement
 
 
2,000,000 
Units issued to SemGroup in SemCrude Pipeline transactions
0 
0 
0 
Vesting of share-based compensation
28,809 1
5,712 
9,739 
Limited partner units outstanding
16,094,260 
13,765,451 
13,759,739 
Common Units SemGroup [Member]
 
 
 
Limited Partners' Capital Account [Line Items]
 
 
 
Limited partner units outstanding
6,814,709 
4,389,709 
1,389,709 
Common units issued to public
0 
 
0 
Partners' Capital Account, Units, Converted
12,139,709 
 
 
Units issued in private placement
 
 
0 
Units issued to SemGroup in SemCrude Pipeline transactions
1,750,000 
2,425,000 
3,000,000 
Vesting of share-based compensation
0 
0 
0 
Limited partner units outstanding
20,704,418 
6,814,709 
4,389,709 
Partners' Capital and Distributions (Narrative) (Details) (USD $)
0 Months Ended 12 Months Ended 0 Months Ended 0 Months Ended 12 Months Ended
Aug. 14, 2013
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Dec. 31, 2015
Minimum Quarterly Distribution [Member]
Dec. 31, 2015
Minimum Quarterly Distribution [Member]
General Partner [Member]
Dec. 31, 2015
First Target Distribution [Member]
Dec. 31, 2015
First Target Distribution [Member]
General Partner [Member]
Dec. 31, 2015
Second Target Distribution [Member]
Dec. 31, 2015
Second Target Distribution [Member]
General Partner [Member]
Dec. 31, 2015
Cash Distribution [Member]
General Partner [Member]
Feb. 13, 2015
Common Units [Member]
Aug. 14, 2013
Common Units [Member]
Jan. 11, 2013
Common Units [Member]
Jun. 19, 2014
Common Units [Member]
Dec. 11, 2013
Common Units [Member]
Jan. 2, 2015
Common Class A [Member]
Jun. 19, 2014
Common Class A [Member]
Dec. 31, 2015
Maximum [Member]
First Target Distribution [Member]
Dec. 31, 2015
Maximum [Member]
Second Target Distribution [Member]
Dec. 31, 2015
Maximum [Member]
Cash Distribution [Member]
Dec. 31, 2015
Minimum [Member]
Second Target Distribution [Member]
Dec. 31, 2015
Glass Mountain Pipeline Llc [Member]
Investments in and Advances to Affiliates [Line Items]
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Percentage of ownership general partner interest
 
2.00% 
2.00% 
2.00% 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Percentage of limited partner voting interest required to remove general partner
 
66.66% 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Limited partners' capital account, units converted to common
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3,750,000 
 
 
 
 
 
 
Quarterly distribution per unit target amount (in dollars per share)
 
 
 
 
$ 0.3625 
 
 
 
 
 
 
 
 
 
 
 
 
 
$ 0.416875 
$ 0.453125 
 
$ 0.416875 
 
Marginal percentage interest in distributions
 
 
 
 
0.00% 
2.00% 
0.00% 
2.00% 
13.00% 
2.00% 
2.00% 
 
 
 
 
 
 
 
 
 
48.00% 
 
 
Common units issued to public
 
 
 
 
 
 
 
 
 
 
 
2,300,000.0 
4,750,000 
 
 
 
 
 
 
 
 
 
 
Proceeds from common limited partner unit issuance, net of offering costs
 
$ 89,119,000 
$ 0 
$ 210,226,000 
 
 
 
 
 
 
 
$ 89,100,000 
$ 152,500,000 
 
 
 
 
 
 
 
 
 
 
Equity issuance costs
6,400,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Units issued in private placement
 
 
 
 
 
 
 
 
 
 
 
 
 
2,000,000.0 
 
 
 
 
 
 
 
 
 
Share Price
 
 
 
 
 
 
 
 
 
 
 
 
 
$ 29.63 
$ 49.49 
$ 36.30 
 
$ 49.49 
 
 
 
 
 
Proceeds from Issuance of Private Placement
 
 
 
 
 
 
 
 
 
 
 
 
 
59,300,000 
 
 
 
 
 
 
 
 
 
Contributions from general partner
$ 3,200,000 
$ 0 
$ 21,547,000 
$ 28,640,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ownership percentage
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
50.00% 
Earnings Per Limited Partner Unit (Details) (USD $)
In Thousands, except Per Share data, unless otherwise specified
3 Months Ended 12 Months Ended
Dec. 31, 2015
Sep. 30, 2015
Jun. 30, 2015
Mar. 31, 2015
Dec. 31, 2014
Sep. 30, 2014
Jun. 30, 2014
Mar. 31, 2014
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Limited Partners' Capital Account [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Net Income (Loss) Attributable to Parent
 
 
 
 
$ 15,091 
$ 16,520 
$ 11,006 
$ 12,550 
$ 49,673 
$ 55,167 
$ 36,259 
Incentive Distribution, Distribution
 
 
 
 
 
 
 
 
20,096 
6,698 
483 
Net income allocated to general partner
 
 
 
 
 
 
 
 
21,089 
8,142 
728 
Net income (loss) allocated to limited partners
 
 
 
 
 
 
 
 
28,584 1
47,025 1
35,531 1
Common Units [Member]
 
 
 
 
 
 
 
 
 
 
 
Limited Partners' Capital Account [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Net income (loss) allocated to limited partners
 
 
 
 
 
 
 
 
28,584 
32,914 
22,701 
Earnings per limited partner unit, basic
$ (0.10)
$ 0.29 
$ 0.32 
$ 0.28 
$ 0.34 
$ 0.50 
$ 0.41 
$ 0.45 
$ 0.79 
$ 1.69 
$ 1.66 
Earnings per limited partner unit, diluted
$ (0.10)
$ 0.29 
$ 0.32 
$ 0.28 
$ 0.34 
$ 0.50 
$ 0.41 
$ 0.45 
$ 0.79 
$ 1.69 
$ 1.66 
Basic weighted average number of limited partner units outstanding:
 
 
 
 
 
 
 
 
36,302 
19,419 
13,672 
Weighted Average Number Diluted Limited Partnership Units Outstanding Adjustment
 
 
 
 
 
 
 
 
41 
65 
36 
Weighted Average Limited Partnership Units Outstanding, Diluted
 
 
 
 
 
 
 
 
36,343 
19,484 
13,708 
Subordinated Units [Member]
 
 
 
 
 
 
 
 
 
 
 
Limited Partners' Capital Account [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Net income (loss) allocated to limited partners
 
 
 
 
 
 
 
 
0 
13,912 
13,321 
Earnings per limited partner unit, basic and diluted
 
 
 
 
$ 0.34 
$ 0.50 
$ 0.37 
$ 0.45 
$ 0.00 
$ 1.66 
$ 1.59 
Basic weighted average number of limited partner units outstanding:
 
 
 
 
 
 
 
 
0 
8,390 
8,390 
Weighted Average Limited Partnership Units Outstanding, Diluted
 
 
 
 
 
 
 
 
0 
8,390 
8,390 
Common Class A [Member]
 
 
 
 
 
 
 
 
 
 
 
Limited Partners' Capital Account [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Net income (loss) allocated to limited partners
 
 
 
 
 
 
 
 
0 
199 
(491)
Earnings per limited partner unit, basic and diluted
 
 
 
 
$ 0.34 
$ (0.07)
$ (0.25)
$ (0.05)
$ 0.00 
$ 0.06 
$ (0.39)
Basic weighted average number of limited partner units outstanding:
 
 
 
 
 
 
 
 
0 
3,154 
1,264 
Weighted Average Limited Partnership Units Outstanding, Diluted
 
 
 
 
 
 
 
 
0 
3,154 
1,264 
Excluding incentive distributions [Member]
 
 
 
 
 
 
 
 
 
 
 
Limited Partners' Capital Account [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Net income allocated to general partner
 
 
 
 
 
 
 
 
$ 993 
$ 1,444 
$ 245 
[1] (1) We calculate net income allocated to limited partners based on the distributions pertaining to the current period’s available cash as defined by our partnership agreement. After adjusting for the appropriate period’s distributions, the remaining undistributed earnings or excess distributions over earnings, if any, are allocated to the general partner, limited partners and participating securities in accordance with the contractual terms of the partnership agreement and as further prescribed under the two-class method. Incentive distribution rights do not participate in undistributed earnings. Prior to the conversion of the Class A units in January 2015, the Class A units did not participate in cash distributions, but were allocated a proportional share of undistributed earnings. Class A units received the declared distribution for the fourth quarter of 2014, as such the fourth quarter distribution is reflected in the earnings attributable to Class A units for the year ended December 31, 2014. As distributions related to the available cash exceeded net income, the Class A units reflect a loss for the year ended December 31, 2013.
Earnings Per Limited Partner Unit (Details Textual)
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Earnings Per Share [Abstract]
 
 
 
General partners' interest
2.00% 
2.00% 
2.00% 
Segments (Details) (USD $)
In Thousands, unless otherwise specified
3 Months Ended 12 Months Ended
Dec. 31, 2015
Sep. 30, 2015
Jun. 30, 2015
Mar. 31, 2015
Dec. 31, 2014
Sep. 30, 2014
Jun. 30, 2014
Mar. 31, 2014
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Revenues
$ 245,629 
$ 241,086 
$ 223,303 
$ 134,693 
$ 336,571 
$ 376,856 
$ 292,156 
$ 292,514 
$ 844,711 
$ 1,298,097 
$ 767,202 
Depreciation, Depletion and Amortization, Nonproduction
 
 
 
 
 
 
 
 
41,998 
40,035 
23,708 
Earnings from equity method investment
20,693 
17,115 
17,683 
20,864 
17,718 
16,289 
12,291 
11,080 
76,355 
57,378 
17,571 
Segment profit
 
 
 
 
 
 
 
 
136,721 
122,598 
68,416 
Additions to long-lived assets
 
 
 
 
 
 
 
 
337,395 
250,214 
257,903 
Assets
1,257,831 
 
 
 
1,006,263 
 
 
 
1,257,831 
1,006,263 
 
Equity method investment
438,291 
 
 
 
269,635 
 
 
 
438,291 
269,635 
 
Unrealized Gain (Loss) on Derivatives
 
 
 
 
 
 
 
 
1,900 
(1,621)
(974)
Interest Expense
 
 
 
 
 
 
 
 
43,188 
21,279 
8,181 
Other Nonoperating Income (Expense)
 
 
 
 
 
 
 
 
(38)
(20)
(14)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest
1,584 
16,421 
17,068 
14,600 
15,091 
16,520 
15,088 
16,226 
49,673 
62,925 
37,515 
Transportation [Member]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Revenues
 
 
 
 
 
 
 
 
97,012 
95,558 
35,142 
Depreciation, Depletion and Amortization, Nonproduction
 
 
 
 
 
 
 
 
35,500 
33,679 
17,814 
Earnings from equity method investment
 
 
 
 
 
 
 
 
76,355 
57,378 
17,571 
Segment profit
 
 
 
 
 
 
 
 
81,038 
72,835 
22,806 
Additions to long-lived assets
 
 
 
 
 
 
 
 
304,534 
230,111 
243,805 
Assets
745,612 
 
 
 
595,781 
 
 
 
745,612 
595,781 
 
Equity method investment
438,291 
 
 
 
269,635 
 
 
 
438,291 
269,635 
 
Corporate, Non-Segment [Member]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Revenues
 
 
 
 
 
 
 
 
(15,021)
(10,840)
(225)
Depreciation, Depletion and Amortization, Nonproduction
 
 
 
 
 
 
 
 
510 
442 
388 
Earnings from equity method investment
 
 
 
 
 
 
 
 
0 
0 
0 
Segment profit
 
 
 
 
 
 
 
 
(8,162)
(6,544)
(6,483)
Additions to long-lived assets
 
 
 
 
 
 
 
 
179 
234 
447 
Assets
28,614 
 
 
 
22,254 
 
 
 
28,614 
22,254 
 
Equity method investment
0 
 
 
 
0 
 
 
 
0 
0 
 
Supply and logistics [Member]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Revenues
 
 
 
 
 
 
 
 
716,784 
1,169,372 
685,588 
Depreciation, Depletion and Amortization, Nonproduction
 
 
 
 
 
 
 
 
159 
549 
673 
Earnings from equity method investment
 
 
 
 
 
 
 
 
0 
0 
0 
Segment profit
 
 
 
 
 
 
 
 
30,088 
24,021 
15,010 
Additions to long-lived assets
 
 
 
 
 
 
 
 
2,564 
11,662 
1,868 
Assets
328,419 
 
 
 
271,444 
 
 
 
328,419 
271,444 
 
Equity method investment
0 
 
 
 
0 
 
 
 
0 
0 
 
Facilities [Member]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Revenues
 
 
 
 
 
 
 
 
45,936 
44,007 
46,697 
Depreciation, Depletion and Amortization, Nonproduction
 
 
 
 
 
 
 
 
5,829 
5,365 
4,833 
Earnings from equity method investment
 
 
 
 
 
 
 
 
0 
0 
0 
Segment profit
 
 
 
 
 
 
 
 
33,757 
32,286 
37,083 
Additions to long-lived assets
 
 
 
 
 
 
 
 
30,118 
8,207 
11,783 
Assets
155,186 
 
 
 
116,784 
 
 
 
155,186 
116,784 
 
Equity method investment
0 
 
 
 
0 
 
 
 
0 
0 
 
Operating Segments [Member]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Revenues
 
 
 
 
 
 
 
 
844,711 
1,298,097 
767,202 
Operating Segments [Member] |
Transportation [Member]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Revenues
 
 
 
 
 
 
 
 
81,991 
84,718 
34,917 
Operating Segments [Member] |
Corporate, Non-Segment [Member]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Revenues
 
 
 
 
 
 
 
 
0 
0 
0 
Operating Segments [Member] |
Supply and logistics [Member]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Revenues
 
 
 
 
 
 
 
 
716,784 
1,169,372 
685,588 
Operating Segments [Member] |
Facilities [Member]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Revenues
 
 
 
 
 
 
 
 
45,936 
44,007 
46,697 
Intersegment Eliminations [Member]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Revenues
 
 
 
 
 
 
 
 
0 
0 
0 
Intersegment Eliminations [Member] |
Transportation [Member]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Revenues
 
 
 
 
 
 
 
 
15,021 
10,840 
225 
Intersegment Eliminations [Member] |
Corporate, Non-Segment [Member]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Revenues
 
 
 
 
 
 
 
 
(15,021)
(10,840)
(225)
Intersegment Eliminations [Member] |
Supply and logistics [Member]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Revenues
 
 
 
 
 
 
 
 
0 
0 
0 
Intersegment Eliminations [Member] |
Facilities [Member]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Revenues
 
 
 
 
 
 
 
 
$ 0 
$ 0 
$ 0 
Supplemental Information - Statement of Cash Flows (Details) (USD $)
In Millions, except Share data, unless otherwise specified
12 Months Ended 12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Dec. 31, 2015
Glass Mountain Pipeline Llc [Member]
Jun. 23, 2014
Acquisition of remaining 33% interest in SemCrude Pipeline [Member]
Dec. 31, 2013
SemCrude Pipeline Acquisition Transactions [Member]
Dec. 31, 2013
SemCrude Pipeline Acquisition Transactions [Member]
General Partner [Member]
Dec. 31, 2013
SemCrude Pipeline Acquisition Transactions [Member]
Partnership Interest [Member]
Common Units [Member]
Dec. 31, 2013
SemCrude Pipeline Acquisition Transactions [Member]
Partnership Interest [Member]
Common Class A [Member]
Other Significant Noncash Transactions [Line Items]
 
 
 
 
 
 
 
 
 
Units issued as consideration
 
 
 
 
 
 
 
3,000,000 
2,500,000 
Contributions
 
 
 
$ 2.7 
 
 
$ 4.6 
 
 
Ownership percentage
 
 
 
50.00% 
 
 
 
 
 
Purchase price in excess of historical cost
 
 
 
 
206.6 
414.3 
 
 
 
Cash consideration in excess of historical cost
 
 
 
 
24.4 
240.6 
 
 
 
Non-cash purchase price in excess of historical cost
 
 
 
 
182.2 
173.7 
 
 
 
Cash paid for interest
39.6 
8.5 
7.2 
 
 
 
 
 
 
Amounts accrued for purchases of property, plant and equipment
$ 2.3 
$ 1.2 
$ 1.5 
 
 
 
 
 
 
Related Party Transactions (Details Textual) (USD $)
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Semgroup [Member]
 
 
 
Related Party Transactions (Textual) [Abstract]
 
 
 
Direct employee expenses
$ 44,800,000 
$ 34,000,000 
$ 13,500,000 
Allocated expenses
13,100,000 
10,700,000 
7,300,000 
NGL Energy [Member]
 
 
 
Related Party Transactions (Textual) [Abstract]
 
 
 
Revenue
151,800,000 
400,300,000 
693,200,000 
Purchases of inventory
138,100,000 
437,000,000 
669,400,000 
Reimbursement of expense from a related party Transaction
56,000 
168,000 
182,000 
Sem Gas [Member]
 
 
 
Related Party Transactions (Textual) [Abstract]
 
 
 
Purchases of inventory
20,600,000 
37,900,000 
24,000,000 
White Cliffs Pipeline L L C [Member]
 
 
 
Related Party Transactions (Textual) [Abstract]
 
 
 
Revenue
4,800,000 
2,900,000 
2,900,000 
Expenses from transactions with related party
5,200,000 
3,900,000 
 
Glass Mountain Pipeline Llc [Member]
 
 
 
Related Party Transactions (Textual) [Abstract]
 
 
 
Expenses from transactions with related party
5,100,000 
800,000 
 
Reimbursement of expense from a related party Transaction
800,000 
500,000 
 
Conner and Winters [Member]
 
 
 
Related Party Transactions (Textual) [Abstract]
 
 
 
Legal fees and related expenses
27,000 
100,000 
400,000 
White Cliffs Pipeline L L C [Member] |
Conner and Winters [Member]
 
 
 
Related Party Transactions (Textual) [Abstract]
 
 
 
Legal fees and related expenses
$ 3,000 
$ 100,000 
$ 200,000 
Quarterly Financial Data (Details) (USD $)
In Thousands, except Per Share data, unless otherwise specified
3 Months Ended 12 Months Ended
Dec. 31, 2015
Sep. 30, 2015
Jun. 30, 2015
Mar. 31, 2015
Dec. 31, 2014
Sep. 30, 2014
Jun. 30, 2014
Mar. 31, 2014
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Quarterly Financial Data [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Total revenues
$ 245,629 
$ 241,086 
$ 223,303 
$ 134,693 
$ 336,571 
$ 376,856 
$ 292,156 
$ 292,514 
$ 844,711 
$ 1,298,097 
$ 767,202 
Loss (gain) on disposal or impairment
10,100 
27 
(22)
152 
89 
291 
(27)
(34)
10,257 
319 
(31)
Other Cost and Expense, Operating
242,168 
229,271 
213,748 
132,799 
330,956 
368,324 
286,677 
285,015 
817,986 
1,270,972 
 
Total expenses
252,268 
229,298 
213,726 
132,951 
331,045 
368,615 
286,650 
284,981 
828,243 
1,271,291 
739,091 
Earnings from equity method investment
20,693 
17,115 
17,683 
20,864 
17,718 
16,289 
12,291 
11,080 
76,355 
57,378 
17,571 
Operating income
14,054 
28,903 
27,260 
22,606 
23,244 
24,530 
17,797 
18,613 
92,823 
84,184 
45,682 
Other (income) expenses, net
12,470 
12,482 
10,192 
8,006 
8,153 
8,010 
2,709 
2,387 
43,150 
21,259 
8,167 
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest
1,584 
16,421 
17,068 
14,600 
15,091 
16,520 
15,088 
16,226 
49,673 
62,925 
37,515 
Less: net income attributable to noncontrolling interests
 
 
 
 
0 
0 
4,082 
3,676 
0 
7,758 
1,256 
Net income attributable to Rose Rock Midstream, L.P.
 
 
 
 
$ 15,091 
$ 16,520 
$ 11,006 
$ 12,550 
$ 49,673 
$ 55,167 
$ 36,259 
Common Units [Member]
 
 
 
 
 
 
 
 
 
 
 
Quarterly Financial Data [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Earnings per limited partner unit, basic
$ (0.10)
$ 0.29 
$ 0.32 
$ 0.28 
$ 0.34 
$ 0.50 
$ 0.41 
$ 0.45 
$ 0.79 
$ 1.69 
$ 1.66 
Earnings per limited partner unit, diluted
$ (0.10)
$ 0.29 
$ 0.32 
$ 0.28 
$ 0.34 
$ 0.50 
$ 0.41 
$ 0.45 
$ 0.79 
$ 1.69 
$ 1.66 
Subordinated Units [Member]
 
 
 
 
 
 
 
 
 
 
 
Quarterly Financial Data [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Earnings per limited partner unit, basic and diluted
 
 
 
 
$ 0.34 
$ 0.50 
$ 0.37 
$ 0.45 
$ 0.00 
$ 1.66 
$ 1.59 
Common Class A [Member]
 
 
 
 
 
 
 
 
 
 
 
Quarterly Financial Data [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Earnings per limited partner unit, basic and diluted
 
 
 
 
$ 0.34 
$ (0.07)
$ (0.25)
$ (0.05)
$ 0.00 
$ 0.06 
$ (0.39)