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Discontinued Operations (Notes)
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Dec. 31, 2014
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| Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Disposal Groups, Including Discontinued Operations, Disclosure [Text Block] | Discontinued Operations During 2013, the board of directors of our General Partner approved a plan to sell certain non-strategic gathering and processing assets which meet specific criteria, qualifying them as held for sale. During the year ended December 31, 2013, certain gathering and processing assets were written down by $1.8 million to the estimated fair value less cost to sell. These fair value measurements are based on significant inputs not observable in the market and thus represent a Level 3 measurement as defined by ASC 820. Primarily using the income approach, the fair value estimates were based on i) present value of estimated EBITDA, ii) an assumed discount rate of 10%, and iii) a decline in throughput volumes of 2.5% in 2013 and thereafter. During the second quarter of 2014, the Partnership’s management resolved not to sell a portion of the assets that had previously been reclassified to discontinued operations and assets held for sale in the second quarter of 2013. In accordance with ASC 360, the Partnership reclassified the assets as held and used at the carrying value of the assets before they were classified as held for sale, adjusted for depreciation expense that would have been recorded. The Partnership has reclassified the amounts recorded in discontinued operations related to the assets for all prior periods presented, as well as reclassified the assets to held and used on the comparative December 31, 2013 balance sheet. The Partnership continues to classify the terminal in Salisbury, Maryland as held for sale as we are continuing negotiations for the sale of those assets, contingent upon the purchaser’s completion of funding requirements. The Partnership recognized an additional impairment on these assets of $0.7 million ($0.4 million, net of tax) for the year ended December 31, 2014, due to deteriorating market conditions. The impairment was the result of an analysis of the carrying value of the assets relative to their estimated fair value using a market based approach less costs to sell. The net book value of the assets and liabilities attributable to the terminal assets are presented separately on the consolidated balance sheet and comprise $0.1 million of Current assets held for sale, $1.2 million of Noncurrent assets held for sale, net, and less than $0.1 million of Current liabilities held for sale as of December 31, 2014. As a result of the planned divestiture of these non-strategic midstream assets, we have classified these disposal groups as discontinued operations within our consolidated statement of operations. Accordingly, we reclassified and excluded the disposal groups' results of operations from our results of continuing operations and reported the disposal groups' results of operations as Gain (loss) from operations of disposal groups, net of tax in our accompanying consolidated statement of operations for all periods presented. We did not, however, elect to present separately the operating, investing and financing cash flows related to the disposal groups in our accompanying consolidated statement of cash flows as this activity was immaterial for all periods presented. The following table presents the revenue, expense and (loss) gain from operations of disposal groups associated with the assets classified as held for sale for the years ended December 31, 2014, 2013, and 2012 (in thousands, except per unit amounts):
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