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10-K USD PARTNERS DECEMBER 31, 2015 FORM 10-K
EXHIBIT 21.1 MATERIAL SUBSIDIARIES
EXHIBIT 23.1 BDO USA CONSENT
EXHIBIT 23.2 UHY CONSENT
EXHIBIT 31.1 OFFICER CERTIFICATION
EXHIBIT 31.2 OFFICER CERTIFICATION
EXHIBIT 32.1 OFFICER CERTIFICATION
EXHIBIT 32.2 OFFICER CERTIFICATION
TYPESET PDF OF USDP10-K
Transactions with Related Parties (Tables)
12 Months Ended
Dec. 31, 2015
Related Party Transactions [Abstract]
Variable Interest Entities
At December 31, 2015
Total assets
Total liabilities
Maximum exposure to loss
(in thousands)
Accounts receivable — related party
$
196
$
—
$
—
Deferred revenue, current portion — related party
—
1,287
—
Deferred revenue, net of current portion — related party
—
1,542
—
$
196
$
2,829
$
—
At December 31, 2014
Total assets
Total liabilities
Maximum exposure to loss
(in thousands)
Accounts receivable — related party
$
134
$
—
$
—
Deferred revenue, current portion — related party
—
591
—
Deferred revenue, net of current portion — related party
—
1,931
—
$
134
$
2,522
$
—
Related Party Transactions
Information about related party sales to J. Aron is presented below:
For the Years Ended December 31,
2014
2013
(in thousands)
Terminalling services — related party
$
3,499
$
—
Freight and other reimbursables — related party
464
2,624
$
3,963
$
2,624