SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)
|
3 Months Ended |
12 Months Ended |
|
Dec. 31, 2015
USD ($)
derivative_instrument
$ / shares
|
Sep. 30, 2015
$ / shares
|
Dec. 31, 2015
USD ($)
customer
renewal_option
derivative_instrument
reporting_unit
portfolio
|
Dec. 31, 2014
USD ($)
customer
portfolio
|
Dec. 31, 2013
USD ($)
customer
|
| Restricted Cash |
|
|
|
|
|
| Restricted cash |
$ 21,610,000
|
|
$ 21,610,000
|
$ 21,084,000
|
|
| Capitalized Interest |
|
|
|
|
|
| Capitalized interest |
|
|
2,128,000
|
3,534,000
|
$ 0
|
| Repairs and Maintenance [Abstract] |
|
|
|
|
|
| Repair and maintenance costs |
|
|
3,643,000
|
235,000
|
712,000
|
| Goodwill |
|
|
|
|
|
| Goodwill |
116,584,000
|
|
$ 116,584,000
|
116,584,000
|
|
| Number of reporting units subject to impairment assessment | reporting_unit |
|
|
2
|
|
|
| Goodwill impairment |
0
|
|
$ 0
|
0
|
|
| Deferred Financing Costs |
|
|
|
|
|
| Unamortized deferred financing costs |
4,836,000
|
|
4,836,000
|
4,919,000
|
|
| Amortization expense |
|
|
$ 1,469,000
|
$ 576,000
|
125,000
|
| Revenue Recognition |
|
|
|
|
|
| Number of shipping container portfolios subject to finance leases | portfolio |
|
|
2
|
2,000
|
|
| Provision for Doubtful Accounts |
|
|
|
|
|
| Provision for doubtful accounts |
392,000
|
|
$ 392,000
|
$ 111,000
|
|
| Bad debt expense |
|
|
676,000
|
281,000
|
0
|
| Comprehensive Income (Loss) |
|
|
|
|
|
| Reclassification adjustments impacting accumulated other comprehensive income |
|
|
131,000
|
171,000
|
$ 98,000
|
| Derivative Financial Instruments |
|
|
|
|
|
| Derivative liability |
0
|
|
0
|
0
|
|
| Estimated net gains/losses reclassified from AOCI into earnings within next 12 months |
$ (5,000)
|
|
(5,000)
|
|
|
| Distributions and Dividends |
|
|
|
|
|
| Cash dividends declared (in dollars per share) | $ / shares |
$ 0.33
|
$ 0.15
|
|
|
|
| Other Assets |
|
|
|
|
|
| Derivative Financial Instruments |
|
|
|
|
|
| Derivative assets |
$ 101,000
|
|
$ 101,000
|
$ 232,000
|
|
| Designated as Hedging Instrument |
|
|
|
|
|
| Derivative Financial Instruments |
|
|
|
|
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| Number of derivatives | derivative_instrument |
1
|
|
1
|
|
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| Not Designated as Hedging Instrument |
|
|
|
|
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| Derivative Financial Instruments |
|
|
|
|
|
| Number of derivatives | derivative_instrument |
1
|
|
1
|
|
|
| One Major Revenue Customer | Customer Concentration Risk | Sales Revenue |
|
|
|
|
|
| Concentration of Credit Risk |
|
|
|
|
|
| Concentration risk percentage |
|
|
21.00%
|
|
|
| One Major Revenue Customer | Customer Concentration Risk | Sales Revenue | Reportable Subsegments | Equipment Leasing | Offshore Energy | Operating Segments |
|
|
|
|
|
| Concentration of Credit Risk |
|
|
|
|
|
| Number of customers | customer |
|
|
1
|
|
|
| One Major Revenue Customer | Customer Concentration Risk | Sales Revenue | Reportable Subsegments | Infrastructure | Jefferson Terminal | Operating Segments |
|
|
|
|
|
| Concentration of Credit Risk |
|
|
|
|
|
| Number of customers | customer |
|
|
1
|
|
|
| Three Major Revenue Customers | Customer Concentration Risk | Sales Revenue |
|
|
|
|
|
| Concentration of Credit Risk |
|
|
|
|
|
| Concentration risk percentage |
|
|
|
39.00%
|
70.00%
|
| Three Major Revenue Customers | Customer Concentration Risk | Sales Revenue | Reportable Subsegments | Equipment Leasing | Offshore Energy | Operating Segments |
|
|
|
|
|
| Concentration of Credit Risk |
|
|
|
|
|
| Number of customers | customer |
|
|
|
1
|
1
|
| Three Major Revenue Customers | Customer Concentration Risk | Sales Revenue | Reportable Subsegments | Equipment Leasing | Aviation Leasing | Operating Segments |
|
|
|
|
|
| Concentration of Credit Risk |
|
|
|
|
|
| Number of customers | customer |
|
|
|
1
|
1
|
| Three Major Revenue Customers | Customer Concentration Risk | Sales Revenue | Reportable Subsegments | Equipment Leasing | Shipping Containers | Operating Segments |
|
|
|
|
|
| Concentration of Credit Risk |
|
|
|
|
|
| Number of customers | customer |
|
|
|
1
|
1
|
| Two Major Accounts Receivable Customers | Customer Concentration Risk | Accounts Receivable | Reportable Subsegments | Equipment Leasing | Offshore Energy | Operating Segments |
|
|
|
|
|
| Concentration of Credit Risk |
|
|
|
|
|
| Number of customers | customer |
|
|
2
|
|
|
| One Major Accounts Receivable Customer | Customer Concentration Risk | Accounts Receivable |
|
|
|
|
|
| Concentration of Credit Risk |
|
|
|
|
|
| Concentration risk percentage |
|
|
|
11.70%
|
|
| One Major Accounts Receivable Customer | Customer Concentration Risk | Accounts Receivable | Reportable Subsegments | Equipment Leasing | Offshore Energy | Operating Segments |
|
|
|
|
|
| Concentration of Credit Risk |
|
|
|
|
|
| Number of customers | customer |
|
|
|
1
|
|
| Major Accounts Receivable Customer, Customer One | Customer Concentration Risk | Accounts Receivable |
|
|
|
|
|
| Concentration of Credit Risk |
|
|
|
|
|
| Concentration risk percentage |
|
|
27.10%
|
|
|
| Major Accounts Receivable Customer, Customer Two | Customer Concentration Risk | Accounts Receivable |
|
|
|
|
|
| Concentration of Credit Risk |
|
|
|
|
|
| Concentration risk percentage |
|
|
25.40%
|
|
|
| Customer Relationships |
|
|
|
|
|
| Intangibles and amortization |
|
|
|
|
|
| Number of renewal options | renewal_option |
|
|
2
|
|
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| Renewal term |
|
|
1 year
|
|
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| Minimum |
|
|
|
|
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| Property, Plant and Equipment [Abstract] |
|
|
|
|
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| Amortization period of capitalized repairs and maintenance costs |
|
|
30 months
|
|
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| Intangibles and amortization |
|
|
|
|
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| Amortization over remaining lease terms |
|
|
6 months
|
|
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| Minimum | Off-Market Favorable Lease |
|
|
|
|
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| Intangibles and amortization |
|
|
|
|
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| Amortization over remaining lease terms |
|
|
6 months
|
|
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| Minimum | Customer Relationships |
|
|
|
|
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| Intangibles and amortization |
|
|
|
|
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| Useful life of intangible assets |
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|
5 years
|
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| Maximum |
|
|
|
|
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| Property, Plant and Equipment [Abstract] |
|
|
|
|
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| Amortization period of capitalized repairs and maintenance costs |
|
|
60 months
|
|
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| Intangibles and amortization |
|
|
|
|
|
| Amortization over remaining lease terms |
|
|
52 months
|
|
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| Maximum | Off-Market Favorable Lease |
|
|
|
|
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| Intangibles and amortization |
|
|
|
|
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| Amortization over remaining lease terms |
|
|
52 months
|
|
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| Maximum | Customer Relationships |
|
|
|
|
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| Intangibles and amortization |
|
|
|
|
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| Useful life of intangible assets |
|
|
10 years
|
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| Passenger aircraft |
|
|
|
|
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| Property, Plant and Equipment [Abstract] |
|
|
|
|
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| Useful life |
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25 years
|
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| Percentage of manufacturer price |
|
|
15.00%
|
|
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| Aircraft engines | Minimum |
|
|
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|
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| Property, Plant and Equipment [Abstract] |
|
|
|
|
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| Useful life |
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|
2 years
|
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| Aircraft engines | Maximum |
|
|
|
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| Property, Plant and Equipment [Abstract] |
|
|
|
|
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| Useful life |
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|
6 years
|
|
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| Offshore energy vessels |
|
|
|
|
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| Property, Plant and Equipment [Abstract] |
|
|
|
|
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| Useful life |
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25 years
|
|
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| Percentage of new build cost |
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|
20.00%
|
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| Railcars and locomotives | Minimum |
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| Property, Plant and Equipment [Abstract] |
|
|
|
|
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| Useful life |
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40 years
|
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| Railcars and locomotives | Maximum |
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| Property, Plant and Equipment [Abstract] |
|
|
|
|
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| Useful life |
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50 years
|
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| Track and track related assets | Minimum |
|
|
|
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| Property, Plant and Equipment [Abstract] |
|
|
|
|
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| Useful life |
|
|
15 years
|
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| Track and track related assets | Maximum |
|
|
|
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| Property, Plant and Equipment [Abstract] |
|
|
|
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| Useful life |
|
|
50 years
|
|
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| Buildings and site improvements | Minimum |
|
|
|
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| Property, Plant and Equipment [Abstract] |
|
|
|
|
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| Useful life |
|
|
20 years
|
|
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| Buildings and site improvements | Maximum |
|
|
|
|
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| Property, Plant and Equipment [Abstract] |
|
|
|
|
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| Useful life |
|
|
30 years
|
|
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| Railroad equipment | Minimum |
|
|
|
|
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| Property, Plant and Equipment [Abstract] |
|
|
|
|
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| Useful life |
|
|
3 years
|
|
|
| Railroad equipment | Maximum |
|
|
|
|
|
| Property, Plant and Equipment [Abstract] |
|
|
|
|
|
| Useful life |
|
|
15 years
|
|
|
| Crude oil terminal machinery and equipment | Minimum |
|
|
|
|
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| Property, Plant and Equipment [Abstract] |
|
|
|
|
|
| Useful life |
|
|
15 years
|
|
|
| Crude oil terminal machinery and equipment | Maximum |
|
|
|
|
|
| Property, Plant and Equipment [Abstract] |
|
|
|
|
|
| Useful life |
|
|
25 years
|
|
|
| Vehicles | Minimum |
|
|
|
|
|
| Property, Plant and Equipment [Abstract] |
|
|
|
|
|
| Useful life |
|
|
5 years
|
|
|
| Vehicles | Maximum |
|
|
|
|
|
| Property, Plant and Equipment [Abstract] |
|
|
|
|
|
| Useful life |
|
|
7 years
|
|
|
| Furniture and fixtures | Minimum |
|
|
|
|
|
| Property, Plant and Equipment [Abstract] |
|
|
|
|
|
| Useful life |
|
|
3 years
|
|
|
| Furniture and fixtures | Maximum |
|
|
|
|
|
| Property, Plant and Equipment [Abstract] |
|
|
|
|
|
| Useful life |
|
|
6 years
|
|
|
| Computer hardware and software | Minimum |
|
|
|
|
|
| Property, Plant and Equipment [Abstract] |
|
|
|
|
|
| Useful life |
|
|
3 years
|
|
|
| Computer hardware and software | Maximum |
|
|
|
|
|
| Property, Plant and Equipment [Abstract] |
|
|
|
|
|
| Useful life |
|
|
5 years
|
|
|
| Co-venturer |
|
|
|
|
|
| Variable Interest Entities |
|
|
|
|
|
| Subsidiary loan to VIE partner for equity contribution |
|
|
|
$ 3,725,000
|
|
| Subsidiaries | Co-venturer |
|
|
|
|
|
| Variable Interest Entities |
|
|
|
|
|
| Subsidiary loan to VIE partner for equity contribution |
$ 3,725,000
|
|
$ 3,725,000
|
|
|
| Jefferson Terminal | Bonds payable | Series 2010 Bonds |
|
|
|
|
|
| Tendered Bonds |
|
|
|
|
|
| Debt face amount |
300,000,000
|
|
300,000,000
|
|
|
| MT6015 |
|
|
|
|
|
| Variable Interest Entities |
|
|
|
|
|
| Total assets |
$ 7,533,000
|
|
7,533,000
|
$ 7,450,000
|
|
| MT6015 | MT6015 |
|
|
|
|
|
| Variable Interest Entities |
|
|
|
|
|
| Vessel purchase commitment |
|
|
$ 75,000,000
|
|
|
| MT6015 | Third-Party Owner |
|
|
|
|
|
| Variable Interest Entities |
|
|
|
|
|
| Interest held in VIE, as a percentage |
|
|
50.00%
|
|
|
| MT6015 | Subsidiaries |
|
|
|
|
|
| Variable Interest Entities |
|
|
|
|
|
| Interest held in VIE, as a percentage |
|
|
50.00%
|
|
|
| Goodwill |
|
|
|
|
|
| Goodwill |
|
|
|
|
|
| Hypothetical decline in fair value of reporting unit, no result in goodwill impairment |
|
|
5.00%
|
|
|