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Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 31, 2012	Mar. 22, 2013	Oct. 25, 2012
Entity Registrant Name	Lehigh Gas Partners LP
Entity Central Index Key	0001538849
Document Type	10-K
Document Period End Date	Dec. 31, 2012
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Public Float			$ 141.7
Entity Common Stock, Shares Outstanding	0
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	FY
Common units
Entity Common Stock, Shares Outstanding		7,526,044
Subordinated units
Entity Common Stock, Shares Outstanding		7,525,000

CONSOLIDATED AND COMBINED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Current assets:
Cash and cash equivalents	$ 4,768
Accounts receivable, less allowance for doubtful accounts of $0 and $37 at December 31, 2012 and 2011, respectively	3,700
Accounts receivable from affiliates	8,112
Environmental indemnification asset-current portion	591
Notes receivable	64
Assets held for sale	1,615
Other current assets	2,083
Total current assets	20,933
Property and equipment, net	243,022
Intangibles assets, net	35,602
Goodwill	5,636
Environmental indemnification asset-noncurrent portion	586
Deferred financing fees, net and other assets	10,031
Total assets	315,810
Current liabilities:
Current portion of financing obligations	2,187
Accounts payable	14,238
Fuel taxes payable	9,455
Income taxes payable	342
Environmental reserve-current portion	591
Accrued expenses and other current liabilities	3,299
Total current liabilities	30,112
Long-term portion of debt, net of discount of $0 and $2,547 at December 31, 2012 and 2011, respectively	183,751
Long-term portion of financing obligations	73,793
Environmental reserve-noncurrent portion	586
Other long-term liabilities	13,023
Total liabilities	301,265
Commitments and contingencies (Note 19)
Limited Partners' Interest
Total partners' capital and owners' deficit	14,545
Total liabilities and partners' capital and owners' deficit	315,810
Limited Partners' Interest Common unitholders-public
Limited Partners' Interest
Total partners' capital and owners' deficit	125,093
Limited Partners' Interest Common unitholders-affiliates
Limited Partners' Interest
Total partners' capital and owners' deficit	(42,399)
Limited Partners' Interest Subordinated unitholders-affiliates
Limited Partners' Interest
Total partners' capital and owners' deficit	(68,149)
Predecessor
Current assets:
Cash and cash equivalents		$ 2,082
Accounts receivable, less allowance for doubtful accounts of $0 and $37 at December 31, 2012 and 2011, respectively		5,766
Accounts receivable from affiliates		5,854
Inventories		1,247
Environmental indemnification asset-current portion		6,418
Notes receivable		675
Assets held for sale		743
Other current assets		5,197
Total current assets		27,982
Property and equipment, net		202,393
Intangibles assets, net		12,379
Goodwill	$ 444	4,487
Environmental indemnification asset-noncurrent portion		16,063
Notes receivable		1,350
Deferred financing fees, net and other assets		6,482
Total assets		271,136
Current liabilities:
Current portion of debt, net of discount		7,757
Current portion of financing obligations		5,294
Accounts payable		13,166
Fuel taxes payable		7,777
Environmental reserve-current portion		6,418
Liabilities of operations held for sale		183
Accrued expenses and other current liabilities		3,920
Total current liabilities		44,515
Long-term portion of debt, net of discount of $0 and $2,547 at December 31, 2012 and 2011, respectively		177,529
Long-term portion of financing obligations		41,150
Mandatorily redeemable preferred stock		12,000
Environmental reserve-noncurrent portion		19,401
Other long-term liabilities		9,228
Total liabilities		303,823
Commitments and contingencies (Note 19)
Owners deficit (Predecessor Entity)		(32,687)
Limited Partners' Interest
Total partners' capital and owners' deficit		(32,687)
Total liabilities and partners' capital and owners' deficit		$ 271,136

CONSOLIDATED AND COMBINED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Accounts receivable, allowance for doubtful accounts	$ 0
Long-term portion of debt, discount	$ 0
Limited Partners' Interest Common unitholders-public
Units issued	6,900,000
Units outstanding	6,900,000
Limited Partners' Interest Common unitholders-affiliates
Units issued	625,000
Units outstanding	625,000
Limited Partners' Interest Subordinated unitholders-affiliates
Units issued	7,525,000
Units outstanding	7,525,000
Predecessor
Accounts receivable, allowance for doubtful accounts		$ 37
Long-term portion of debt, discount		$ 2,547

CONSOLIDATED AND COMBINED STATEMENTS OF OPERATIONS $ in Thousands	2 Months Ended
	Dec. 31, 2012 USD ($) shares
Revenues:
Revenues from fuel sales	$ 161,319
Revenues from fuel sales to affiliates	145,168
Rental income	1,950
Rental income from affiliates	3,228
Total revenues	311,665
Costs and Expenses:
Cost of revenues from fuel sales	156,815
Cost of revenues from fuel sales to affiliates	139,736
Rent expense	2,045
Operating expenses	541
Depreciation and amortization	2,551
Selling, general and administrative expenses	9,676
(Gain) loss on sale of assets	(471)
Total costs and operating expenses	310,893
Operating income (loss)	772
Interest expense, net	(1,926)
Other income, net	140
(Loss) income from continuing operations before income taxes	(1,014)
Income tax expense from continuing operations	342
Net (loss) income	$ (1,356)
Weighted average limited partners' units outstanding-basic and diluted
Common units (in units) \| shares	7,525,000
Subordinated units (in units) \| shares	7,525,000

CONSOLIDATED STATEMENTS OF PARTNERS' CAPITAL AND COMPREHENSIVE LOSS - USD ($) $ in Thousands	Total	Limited Partners' Interest Common unitholders-public	Limited Partners' Interest Common unitholders-affiliates	Limited Partners' Interest Subordinated unitholders-affiliates
Partners' capital, Period Increase (Decrease)
Net income (loss) and comprehensive income (loss)	$ (1,356)
Balance at Dec. 31, 2012	14,545	$ 125,093	$ (42,399)	$ (68,149)
Balance (in units) at Dec. 31, 2012		6,900,000	625,000	7,525,000
Balance at Oct. 31, 2012	1		$ 1
Partners' capital, Period Increase (Decrease)
Contribution of certain assets, liabilities, and equity interests from Predecessor	(73,075)		$ (5,604)	$ (67,471)
Contribution of certain assets, liabilities, and equity interests from Predecessor (in units)			625,000	7,525,000
Offering proceeds of initial public offering and overallotment exercise, net of underwriters discount, structuring fee and related costs	125,715	$ 125,715
Offering proceeds of initial public offering and overallotment exercise, net of underwriters discount, structuring fee and related costs (in units)		6,900,000
Net income (loss) and comprehensive income (loss)	(1,356)	$ (622)	$ (56)	$ (678)
Distributions to unitholders	(36,740)		(36,740)
Balance at Dec. 31, 2012	$ 14,545	$ 125,093	$ (42,399)	$ (68,149)
Balance (in units) at Dec. 31, 2012		6,900,000	625,000	7,525,000

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6518256

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-Name Accounting Standards Codification
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-Name Accounting Research Bulletin (ARB)
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-Subparagraph d
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
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+ Details

- Definition

The amount of ownership interest of different classes of partners in limited partnership.

+ References + Details

- Definition

The number of each class of partnership units outstanding at the balance sheet date. Units represent shares of ownership of the general, limited, and preferred partners.

+ References + Details

COMBINED STATEMENTS OF OWNER'S DEFICIT AND COMPREHENSIVE (LOSS) INCOME - USD ($) $ in Thousands	1 Months Ended	3 Months Ended			10 Months Ended	12 Months Ended
	Oct. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Mar. 31, 2011	Oct. 30, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Net income (loss) and comprehensive income (loss)						$ (1,356)
Balance						14,545
Predecessor
Balance		$ (32,687)		$ (28,178)	$ (32,687)	$ (32,687)	$ (28,178)	$ (21,292)
Net income (loss) and comprehensive income (loss)	$ 5,352	$ (3,034)	$ 4,713	$ 706	3,114		9,910	(5,030)
Issuance of preferred interests								20,124
Contributions from owners					3,746		4,374
Conversion of convertible note into owners' equity								6,963
Repurchase of equity interests								(2,366)
Distributions to owners					(7,670)		(18,793)	(26,577)
Balance	$ (33,497)		$ (32,687)		$ (33,497)		$ (32,687)	$ (28,178)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

The amount of ownership interest of different classes of partners in limited partnership.

+ References + Details

CONSOLIDATED AND COMBINED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended			10 Months Ended	12 Months Ended
	Oct. 30, 2012	Dec. 31, 2012	Mar. 31, 2012	Dec. 31, 2011	Mar. 31, 2011	Oct. 30, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Cash Flows From Operating Activities
Net (loss) income		$ (1,356)					$ (1,356)
Adjustments to reconcile net (loss) income to cash provided by operating activities:
Depreciation and amortization		2,551
Accretion of interest		4
Amortization of deferred financing fees		409
Amortization of below market leases		(29)
(Gain) loss on disposal of assets		(471)
Changes in operating assets and liabilities:
Accounts receivable		12,850
Accounts receivable from affiliates		(6,720)
Other current assets		(503)
Other assets		(542)
Accounts payable		(3,207)
Fuel taxes payable		(519)
Accrued expenses and other current liabilities		(671)
Income taxes payable		342
Other long-term liabilities		1,111
Net cash provided by operating activities		3,249
Cash Flows From Investing Activities
Proceeds from sale of property and equipment		3,704
Principal payments on notes receivable		10
Purchase of property and equipment		(260)
Cash paid in connection with acquisitions, net of cash acquired		(75,523)
Net cash (used in) provided by investing activities		(72,069)
Cash Flows From Financing Activities
Borrowings under credit facility		183,751
Repayment of long term debt		(182,911)
Redemption of mandatorily redeemable preferred equity		(12,000)
Proceeds from issuance of common units, net		125,715
Repayment of financing obligations		(151)
Payment of deferred financing fees		(4,076)
Distributions to partners		(36,740)
Net cash provided by (used in) financing activities		73,588
Net increase (decrease) in cash and cash equivalents		4,768
Cash and Cash Equivalents
End of period		4,768					4,768
Supplemental Disclosure of Cash Flow Information:
Interest paid		2,355
Non-cash assets and liabilities from Getty Capital Lease Obligations and Asset Retirement Obligations
Total assets		4,823
Total liabilities		$ (4,823)
Predecessor
Cash Flows From Operating Activities
Net (loss) income	$ 5,352		$ (3,034)	$ 4,713	$ 706	$ 3,114		$ 9,910	$ (5,030)
Adjustments to reconcile net (loss) income to cash provided by operating activities:
Depreciation and amortization						13,823		12,153	13,540
Accretion of interest						334
Amortization of debt discount						642		678	1,499
Amortization of deferred financing fees						486		662	844
Amortization of below market leases						(146)		(199)	(245)
(Gain) loss on change in fair value of derivative instruments	354					(354)		(1,334)	529
Loss (gain) on extinguishment of debt	571					571			(1,200)
(Gain) loss on disposal of assets						(3,356)		(2,648)	7,952
Changes in operating assets and liabilities:
Accounts receivable						5,015		(1,953)	197
Accounts receivable from affiliates						(28,061)		(409)	9,244
Inventories						1,049		108	84
Environmental indemnification asset						3,795		2,302	2,248
Other current assets						(1,038)		(1,470)	(692)
Other assets						(246)		98	(193)
Accounts payable						6,355		1,001	2,144
Fuel taxes payable						2,197		(881)	1,527
Accrued expenses and other current liabilities						2,490		900	(1,077)
Environmental reserves						(3,929)		(6,485)	(2,674)
Other long-term liabilities						1,417		(873)	2,195
Net cash provided by operating activities						4,158		11,560	30,892
Cash Flows From Investing Activities
Proceeds from sale of property and equipment						4,012		16,071	19,045
Issuance of notes receivable								(2,700)
Principal payments on notes receivable						690		4,275
Purchase of property and equipment						(1,729)		(2,772)	(2,401)
Cash paid in connection with acquisitions, net of cash acquired						(500)		(33,749)	(2,126)
Net cash (used in) provided by investing activities						2,473		(18,875)	14,518
Cash Flows From Financing Activities
Proceeds from long term debt						15,568		31,038	148,443
Repayment of long term debt						(20,673)		(17,493)	(183,774)
Proceeds from financing obligations								21,716	14,722
Repayment of financing obligations						(623)		(11,669)	(3,037)
Repurchase of equity interests									(1,043)
Issuance of notes payable	(623)								1,323
Payments on notes payable								(1,323)
Payment of deferred financing fees						(117)		(1,441)	(4,531)
Advances from affiliates						2,532
Contributions from owners						3,746		4,374	9,140
Distributions to partners						(7,670)		(18,793)	(23,986)
Net cash provided by (used in) financing activities						(7,237)		6,409	(42,743)
Net increase (decrease) in cash and cash equivalents						(606)		(906)	2,667
Cash and Cash Equivalents
Beginning of period			$ 2,082		$ 2,988	2,082	$ 2,082	2,988	321
End of period	$ 1,476			$ 2,082		1,476		2,082	2,988
Supplemental Disclosure of Cash Flow Information:
Interest paid						11,134		$ 12,150	13,271
SUPPLEMENTAL SCHEDULE OF NONCASH INVESTING AND FINANCING ACTIVITIES:
Noncash contributions from owners									10,984
Noncash distributions to owners									$ (2,591)
Non-cash assets and liabilities from Getty Capital Lease Obligations and Asset Retirement Obligations
Total assets						33,930
Total liabilities						(33,930)
Non-cash assets and liabilities from Capital Lease Obligations
Total assets						1,313
Total liabilities						(1,313)
Non-cash expiry of Lease Finance Obligations-Call						3,375
Non-cash transfer of assets and liabilities from Kwik Pik Ohio LLC to Lehigh Gas Ohio LLC
Total assets						558
Total liabilities						$ (558)

Organization and Basis of Presentation	12 Months Ended
Organization and Basis of Presentation	Dec. 31, 2012
Organization and Basis of Presentation
Organization and Basis of Presentation	1. Organization and Basis of Presentation The consolidated financial statements are comprised of Lehigh Gas Partners LP ("the Partnership") which is a Delaware limited partnership, and its consolidated subsidiaries, formed in December 2011 by Lehigh Gas GP LLC, a Delaware limited liability corporation, also formed in December 2011, to act as the general partner to the Partnership (the "General Partner"). The Partnership engages in the wholesale distribution of motor fuels, consisting primarily of gasoline and diesel fuel, and owns and leases real estate used in the retail distribution of motor fuels. On May 11, 2012, the Partnership filed with the Securities and Exchange Commission ("SEC") a Registration Statement on Form S-1, which was declared effective on October 24, 2012, and on October 25, 2012, began trading on the New York Stock Exchange under the symbol "LGP" (NYSE:LGP). On October 30, 2012 (the "Closing Date"), the Partnership completed its initial public offering ("IPO") of a total of 6,000,000 common units representing limited partner interests ("Common Units"), and on November 9, 2012, issued an additional 900,000 Common Units pursuant to the full exercise of the underwriters of their over-allotment option (the "Offering"). References in these combined financial statements to "the Predecessor", or "Predecessor Entity", refer to the portion of the business of Lehigh Gas Entities, or "LGC," and its subsidiaries and affiliates under common control (Energy Realty OP LP, EROP-Ohio Holdings, LLC, Lehigh-Kimber Petroleum Corporation, Lehigh-Kimber Realty, LLC, Kwik Pik-Ohio LLC and Kwik Pik Realty-Ohio LLC) that were contributed to the Partnership in connection with the Offering (the "Contributed Assets"). All of the Contributed Assets were recorded at historical costs as this transaction was considered to be a reorganization of entities under common control. The Partnership issued Common Units and Subordinated Units to the shareholders, or their assigns, of the Predecessor Entity in consideration of their transfer of the Contributed Assets to the Partnership. Accordingly, the accompanying consolidated and combined financial statements are presented in accordance with SEC requirements for predecessor financial statements, which include the financial results of both the Partnership and the Predecessor Entity. The results of operations contained in the consolidated financial statements for the Partnership include the period from October 31, 2012 through December 31, 2012, and the period from January 1, 2012 through October 30, 2012, and for the years ended December 31, 2011 and 2010 for the combined financial statements for the Predecessor Entity. The consolidated balance sheet as of December 31, 2012, presents the financial position of the Partnership only. The audited consolidated financial statements include the accounts of the Partnership and all of its subsidiaries. The Partnership's primary operations are conducted by the following consolidated wholly owned subsidiaries: • Lehigh Gas Wholesale, LLC, a Delaware limited liability company, distributing motor fuels. • LGP Realty Holdings, LP, a Delaware limited partnership acting as the property holding company of the Partnership. • Lehigh Gas Wholesale Services, Inc., a Delaware corporation which owns and leases real estate (or leases and sub-leases), including personal property, used in the retail distribution of motor fuels as well as provides maintenance and other services to lessee dealers and other customers (including LGO). As a result of the contribution of the Contributed Assets in connection with the Offering, the Partnership is engaged in substantially the same business and revenue generating activities as the Predecessor Entity, principally: (i) distributing motor fuels (using unrelated third-party transportation services providers)—on a wholesale basis to sub-wholesalers, independent dealers, third parties that operate sites owned or leased by the Partnership that are, in turn, leased to the third party ("Lessee Dealers"), related entities, and others, and (ii) ownership or lease of locations and, in turn, generating rental income from the lease or subleases of the locations to third-party or related party operators.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 94-6
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 2-6
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
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-Paragraph 4, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS140-4/FIN46(R)-8
-Paragraph 8, C1, C7
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Initial Public Offering

12 Months Ended

Dec. 31, 2012

Initial Public Offering

Initial Public Offering

2. Initial Public Offering

On October 24, 2012, the Partnership's Registration Statement was declared effective by the SEC, and on October 25, 2012, the Partnership's Common Units began trading on the New York Stock Exchange (NYSE: LGP).

On the Closing Date, the Partnership completed its Offering of 6,000,000 Common Units at a price of $20.00 per unit, and on November 9, 2012, issued an additional 900,000 Common Units at a price of $20.00 per unit pursuant to the full exercise by the Underwriters of their over-allotment option. The Partnership received net proceeds of $125.7 million from the sale, net of underwriting discounts and structuring fees and $2.6 million of Offering expenses. Of this amount, the proceeds from the over-allotment option of approximately $16.7 million were distributed to Joseph V. Topper Jr., the Chairman of the board of directors and Chief Executive Officer of the General Partner of the Partnership, and to certain of Mr. Topper's affiliates and family trusts, and to John B. Reilly, III, a member of the board of directors of the General Partner of the Partnership. The net proceeds retained by the Partnership were applied to (a) the repayment of approximately $57.8 million of indebtedness outstanding under the New Credit Facility (as defined herein), which was drawn on the Closing Date and applied on that date to the repayment in full of the indebtedness then outstanding under the Predecessor Entity's prior credit facility; (b) the repayment in full of $14.3 million aggregate principal amount in outstanding mortgage notes; (c) the payment of $13.0 million (inclusive of a $1.0 million termination fee) to entities owned by adult children of Warren S. Kimber, Jr., a director of the General Partner, as consideration for the cancellation of mandatorily redeemable preferred equity of the Predecessor owned by these entities and to pay these entities for accrued but unpaid dividends on the mandatorily redeemable preferred equity of $0.5 million; (d) the distribution of an aggregate of $20.0 million cash to certain of the Topper Group Parties (as defined herein) as reimbursement for certain capital expenditures made by the Topper Group Parties with respect to the assets they contributed, and/or consideration for the purchase of all of the assets of one or more of the entities contributed to the Partnership in connection with the Offering.

Contribution Agreement

In connection with the closing of the Offering, pursuant to an agreement with the Selected Lehigh Gas Entities, the Selected Lehigh Gas Entities contributed certain assets, liabilities, operations and/or equity interests (the "Contributed Assets") to the Partnership. In consideration of the Contributed Assets, the Partnership issued and/or distributed to the Selected Lehigh Gas Entities an aggregate: 625,000 Common Units, representing 8.3% of the Common Units outstanding, and 7,525,000 Subordinated Units, representing 100.0% of the Subordinated Units outstanding, which comprise in the aggregate 54.2% of the total Common Units and Subordinated Units outstanding.

The following is a summary of the Contributed Assets (in thousands):


Accounts receivable	$	16,550
Property, plant & equipment, net		194,194
Other intangibles, net		10,180
Goodwill		4,043
Prepaid and other assets		7,044

Total assets contributed		232,011

Accounts payable		17,445
Fuel taxes payable and other accrued expenses		11,152
Debt(1)		182,911
Mandatorily redeemable preferred stock(1)		13,000
Lease financing obligations		71,401
Other long-term liabilities		9,177

Total liabilities contributed		305,086

Net total liabilities contributed	$	73,075

(1): Subsequently paid off with proceeds from the Offering

Omnibus Agreement

On October 30, 2012, in connection with the closing of the Offering, the Partnership entered into an Omnibus Agreement (the "Omnibus Agreement") by and among the Partnership, the General Partner, LGC, Lehigh Gas-Ohio Holdings LLC ("LGO") and, for limited purposes, Joseph V. Topper, Jr. ("Topper"). Topper is the Chief Executive Officer and Chairman of the Board of Directors of the General Partner.

Pursuant to the Omnibus Agreement, among other things, LGC provides the Partnership and the General Partner with management, administrative and operating services. These services include accounting, tax, corporate record keeping and communication, legal, financial reporting, internal audit support, compliance, maintenance of internal controls, environmental compliance and remediation management oversight, treasury, tax reporting, information technology and other administrative staff functions, and arrange for administration of insurance programs. As the Partnership does not have any employees, LGC provides the Partnership with personnel necessary to carry out the services provided under the Omnibus Agreement and any other services necessary to operate the Partnership's business. The Partnership does not have any obligation to compensate the officers of the General Partner or employees of LGC. The initial term of the Omnibus Agreement is four years and will automatically renew for additional one-year terms unless any party provides written notice to the other parties 180 days prior to the end of the term of the Omnibus Agreement. The Partnership has the right to terminate the Omnibus Agreement at any time during the initial term upon 180 days' prior written notice.

The Partnership is required to pay LGC a management fee, which is initially an amount equal to (1) $420,000 per month plus (2) $0.0025 for each gallon of motor fuel the Partnership distributes per month. In addition, and subject to certain restrictions on LGC's ability to incur third-party fees, costs, taxes and expenses, the Partnership is required to reimburse LGC and the General Partner for all reasonable out-of-pocket third-party fees, costs, taxes and expenses incurred by LGC or the General Partner on the Partnership's behalf in connection with providing the services required to be provided by LGC under the Omnibus Agreement. For the period October 31, 2012 through December 31, 2012, the Partnership paid $1.1 million in management fees.

The Partnership also received a right of first refusal on any acquisition opportunities identified by Topper, LGC, LGO or their controlled affiliates in any business primarily engaged in the wholesale motor fuel distribution or retail gas station operation businesses for so long as Topper, LGC and LGO or their controlled affiliates, individually or as part of a group, control the General Partner.

The Partnership also received a right of first offer on any assets or businesses primarily engaged in the wholesale motor fuel distribution or retail gas station operation businesses that Topper, LGC, LGO or their controlled affiliates decides to attempt to sell for so long as Topper, LGC and LGO or their controlled affiliates, individually or as part of a group, control the General Partner, with the exception of any non-contributed assets that existed as of the Closing Date.

The Omnibus Agreement also provides for certain indemnification obligations between LGC and the Partnership, which is inclusive of the environmental liabilities.

PMPA Franchise Agreement

On October 30, 2012, in connection with the closing of the Offering, the Partnership, and LGO entered into a PMPA Franchise Agreement (the "Wholesale Supply Agreement"). Pursuant to the Wholesale Supply Agreement, the Partnership is the exclusive distributor of motor fuel to all sites operated by LGO for a period of 15 years. The Partnership has the right to impose the brand of fuel that is distributed to LGO under the Wholesale Supply Agreement. There are no minimum volume requirements that LGO is required to satisfy. The Partnership charges LGO the "dealer tank wagon" prices for each grade of product in effect at the time title to the product passes to LGO.

Long-term Incentive Plan

In connection with the Offering, the General Partner has adopted the Lehigh Gas Partners LP 2012 Incentive Award Plan (the "Plan"), a long-term incentive plan for employees, officers, consultants and directors of the General Partner and any of its affiliates, including LGC, who perform services for the Partnership which consists of restricted units, unit options, performance awards, phantom units, unit awards, unit appreciation rights, distribution equivalent rights and other unit-based awards. Various limits and restrictions are attached to these awards. The Plan will be administered by our Board of Directors or a committee thereof, which we refer to as the Plan Administrator. The Board of Directors of our General Partner has determined to grant up to 500,000 phantom units under the Plan to employees of LGC, other than the Chief Executive Officer of our General Partner, within 180 days after the closing of the Offering. The maximum number of Common Units that may be delivered with respect to awards under the Plan is 1,505,000.

The Plan Administrator may terminate or amend the Plan at any time with respect to any of our Common Units for which a grant has not yet been made. The Plan Administrator also has the right to alter or amend the Plan or any part of the Plan from time to time, including increasing the number of Common Units that may be granted, subject to unit holder approval as required by the exchange upon which our Common Units are listed at that time.

However, no change in any outstanding grant may be made that would adversely affect the rights of a participant with respect to awards granted to a participant prior to the effective date of such amendment or termination, except that the Board of Directors of our General Partner may amend any award to satisfy the requirements of Section 409A of the U.S. Internal Revenue Code. The Plan will expire on the tenth anniversary of its approval, when Common Units are no longer available under the Plan for grants or upon its termination by the Plan Administrator, whichever occurs first.

As of December 31, 2012, no units have been issued under the Plan.

Offering Costs

In connection with the Offering, the Partnership has incurred costs of approximately $6.3 million primarily related to legal, accounting, tax and other related costs and fees which are included in selling, general and administrative expenses in the consolidated statement of operations for the period from October 31, 2012 through December 31, 2012.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2012

Summary of Significant Accounting Policies

Summary of Significant Accounting Policies

3. Summary of Significant Accounting Policies

Use of Estimates

The preparation of financial statements in accordance with generally accepted accounting principles in the United States of America ("GAAP") requires us to make estimates and assumptions that affect the reported amounts of our assets, liabilities, revenues, expenses and costs. These estimates are based on our knowledge of current events, historical experience and various other assumptions that we believe to be reasonable under the circumstances.

Critical estimates made in the preparation of the consolidated and combined financial statements include, among others, determining the fair value of acquired assets and liabilities; the collectability of accounts receivable; the recoverability of inventories; the useful lives and recoverability of property and equipment and amortized intangible assets; the impairment of goodwill; environmental indemnification assets and liabilities and accruals for various commitments and contingencies. Although management believes these estimates are reasonable, actual results could differ from those estimates.

Fair Value Measurements

The Accounting Standards Codification ("ASC") 820 "Fair Value Measurements and Disclosures" ("ASC 820") defines and establishes a framework for measuring fair value and expands related disclosures. Management uses fair value measurements to measure, among other items, acquired assets and liabilities in business combinations, leases and derivative contracts. Management also uses them to assess impairment of locations, intangible assets and goodwill.

Where available, fair value is based on observable market prices or parameters, or is derived from such prices or parameters. Where observable prices or inputs are not available, use of unobservable prices or inputs are used to estimate the current fair value, often using an internal valuation model. These valuation techniques involve some level of management estimation and judgment, the degree of which is dependent on the item being valued.

The fair value of the Partnership and the Predecessor Entity's financial instruments consisting of accounts receivable, accounts payable and debt approximated their carrying value as of December 31, 2012 and 2011.

Segment Reporting

The Partnership and the Predecessor Entity provides segment reporting in accordance with ASC 280 "Segment Reporting" ("ASC 280") which establishes annual and interim reporting standards for an enterprise's business segments and related disclosures about its products, services, geographic areas and major customers. The Partnership and Predecessor Entity operate in one operating segment, distribution of motor fuels, consisting of gasoline and diesel fuel, and to own and lease real estate used in the distribution of motor fuels, with a single management team that reports to the Chief Executive Officer, who is the Chief Operating Decision maker, as that term is defined in ASC 280. Accordingly, the Partnership and the Predecessor Entity do not prepare discrete financial information with respect to separate product lines or by location and do not have separately reportable segments. All of the operations are located in the United States, primarily in the northeast region, and Florida with the recent Express Lane Acquisition as further described in Note 4.

Revenue Recognition

Revenues from wholesale fuel sales are recognized when fuel is delivered to the customer. Revenue from leasing arrangements in which the Partnership or Predecessor Entity is the Lessor is recognized ratably over the term of the underlying lease. For the Predecessor Entity, retail merchandise sales are recognized net of applicable provisions for discounts and allowances upon delivery, generally at the point of sale.

The amounts recorded for bad debts are generally based upon a specific analysis of aged accounts while also factoring in any new business conditions that might impact the historical analysis, such as market conditions and bankruptcies of particular customers. Bad debt provisions are included in selling, general and administrative expenses.

The following table presents the Partnership and the Predecessor Entity's products as a percentage of total sales for the following periods:



Gasoline	93.7	%	94.1	%	92.0	%	92.0	%
Diesel fuel	6.2	%	5.8	%	7.9	%	7.9	%
Other	0.1	%	0.1	%	0.1	%	0.1	%

Total	100.0	%	100.0	%	100.0	%	100.0	%

Motor Fuel Taxes

The Partnership and the Predecessor Entity collect motor fuel taxes, which consist of various pass through taxes collected from customers on behalf of taxing authorities, and remits such taxes directly to those taxing authorities. The Partnership and the Predecessor Entity's accounting policy is to exclude the tax collected and remitted from revenues and cost of sales and account for them as liabilities.

Cost of Sales

The Partnership and the Predecessor Entity include in "Cost of Sales" all costs incurred to acquire wholesale fuel, including the costs of purchasing, storing and transporting inventory prior to delivery to the wholesale customers. Cost of sales does not include any depreciation of property, plant and equipment. Depreciation is separately classified in the Consolidated and Combined Statements of Operations. Total cost of sales of suppliers who accounted for 10% or more of total cost of sales for the periods presented are as follows:



ExxonMobil	44.3	%	40.5	%	48.9	%	57.1	%
Motiva Enterprises	14.4	%	18.8	%	24.6	%	14.2	%
BP Products	27.3	%	26.7	%	5.1	%	5.6	%
Valero	4.7	%	4.2	%	12.1	%	13.2	%

The table does not include amounts related to the Chevron agreement acquired with the Express Lane acquisition. The Partnership anticipates this supplier will be significant in the future.

Cash and Cash Equivalents

The Partnership and the Predecessor Entity consider all short-term investments with maturity of three months or less at the date of purchase to be cash equivalents. Cash and cash equivalents are stated at cost, which, for cash equivalents, approximates fair value due to their short-term maturity. The Partnership and the Predecessor Entity are potentially subject to financial instrument concentration of credit risk through its cash and cash equivalents. The Partnership and the Predecessor Entity maintain cash and cash equivalents with several major financial institutions. The Partnership and the Predecessor Entity have not experienced any losses on their cash equivalents.

Accounts Receivable

Accounts receivable result from the sales of wholesale motor fuels and rental fees for locations to customers. The majority of the Partnership's and the Predecessor Entity's accounts receivable relates to its wholesale motor fuel sales that can generally be described as high volume and low margin activities. Credit is extended to a customer based on evaluation of the customer's financial condition. In certain circumstances collateral may be required from the customer. Receivables are recorded at face value, without interest or discount.

The Partnership and the Predecessor Entity review all accounts receivable balances on at least a quarterly basis and provide an allowance for doubtful accounts based on historical experience and on a specific identification basis.

Inventories

Inventories for the Predecessor Entity were valued at the lower of cost or market. Cost was determined using the first-in, first-out ("FIFO") method. Inventories of store merchandise and supplies were valued using the retail method. The Partnership does not carry inventory.

Property and Equipment

Property and equipment are recorded at cost. Depreciation is recognized using the straight-line method over the estimated useful lives of the related assets, including: 8 to 20 years for buildings and improvements, 5 to 15 years for equipment, and 3 to 7 for vehicles and office furniture and equipment. Amortization of leasehold improvements is based upon the shorter of the remaining terms of the leases including renewal periods that are reasonably assured, or the estimated useful lives, which range from 7 to 10 years.

Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Maintenance and repairs are charged to operations as incurred. Gains or losses on the disposition of property and equipment are recorded in the period the sale is recognized.

Debt Issuance Costs

Debt issuance costs that are incurred in connection with the issuance of debt are deferred and amortized to interest expense using the straight line method (which approximates the effective interest method) over the contractual term of the underlying indebtedness.

Intangibles and Other Long-Lived Assets

Intangibles are recorded at fair value upon acquisition. Intangible assets associated with wholesale fuel supply contracts, wholesale fuel distribution rights, and trademarks are amortized over 10 years. Intangible assets associated with above and below market leases are amortized over 5 years.

The Partnership and the Predecessor Entity review long-lived assets, including definite lived intangibles for impairment only when events or changes in circumstances indicate the carrying amount of the long-lived asset (group) might not be recoverable. Accordingly, the Partnership and the Predecessor Entity evaluate for impairment whenever indicators of impairment are identified. With respect to other long-lived assets, the impairment evaluation is based on the projected undiscounted cash flows of the respective intangible asset.

Goodwill

Goodwill represents the excess of cost over fair value of net assets of businesses acquired. Goodwill and indefinite lived intangible assets acquired in a business combination are recorded at fair value as of the date acquired. Acquired intangibles determined to have an indefinite useful life are not amortized, but are instead tested for impairment at least annually in accordance with the provisions of Accounting Standards Codification ("ASU") 350 "Intangibles—Goodwill and Other" ("ASC 350") and are tested for impairment more frequently if events and circumstances indicate that the asset might be impaired. The annual impairment test of goodwill was performed at December 31, 2012, for the Partnership, and at October 30, 2012, for the Predecessor Entity.

The annual impairment assessment of goodwill is a two-step process:

•

In step 1 of the goodwill impairment test, the fair value of the reporting unit is compared with its carrying amount, including goodwill. If the fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is not considered impaired. If the carrying amount of a reporting unit exceeds its fair value, then companies must perform the second step of the goodwill impairment test to measure the amount of impairment loss, if any.

•

In step 2 of the goodwill impairment test, the implied fair value of reporting unit goodwill is compared with the carrying amount of that goodwill. If the carrying amount of the reporting unit goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized in an amount equal to that excess.

ASC 350 requires companies to perform Step 2 of the goodwill impairment test if the carrying value of the reporting unit is zero or negative and adverse qualitative factors indicate that it is more likely than not that a goodwill impairment exists. Goodwill of a reporting unit is tested for impairment between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of the reporting unit below its carrying amount.

In addition to the guidance indicated above, a qualitative assessment is permitted under Accounting Standards Update ("ASU") 2012-02, Intangibles—Goodwill and other (Topic): Testing Indefinite-Lived Intangible Assets for Impairment (ASU 2012-02). Under this guidance companies may assess all relevant events and circumstances to determine if it is "more likely than not" (meaning a likelihood of more than 50%) that the fair value of the reporting units goodwill is less than the carrying amount. If there is a more likely than not assessment, companies would need to perform the two-step process.

The Partnership and the Predecessor Entity utilized ASU 2012-12 for its goodwill impairment analysis. This analysis utilized qualitative factors, such as macroeconomic factors, industry and market considerations, cost factors, overall financial performance, and other relevant entity specific events, in their qualitative assessment of the goodwill for their single reporting unit at December 31, 2012, for the Partnership, and as of October 30, 2012, for the Predecessor Entity. Both the Partnership and the Predecessor Entity and concluded that there was no need to perform Step 2 of the goodwill impairment test.

Estimates and assumptions used to perform the impairment testing are inherently uncertain and can significantly affect the outcome of the impairment test. Changes in operating results and other assumptions could materially affect these estimates.

Environmental and Other Liabilities

The Partnership and the Predecessor Entity accrues for all direct costs associated with the estimated resolution of contingencies at the earliest date at which it is deemed probable a liability has been incurred and the amount of such liability can be reasonably estimated. Costs accrued are estimated based upon an analysis of potential results, assuming a combination of litigation and settlement strategies and outcomes. Estimated losses from environmental remediation obligations generally are recognized no later than completion of the remedial feasibility study. Loss accruals are adjusted as further information becomes available or circumstances change. Costs of future expenditures for environmental remediation obligations are not discounted to their present value. Recoveries of environmental remediation costs from other parties are recognized as assets when their receipt is deemed probable.

The Partnership and the Predecessor Entity maintain insurance of various types with varying levels of coverage that is considered adequate under the circumstances to cover operations and properties. The insurance policies are subject to deductibles that are considered reasonable and not excessive. In addition, the Partnership and the Predecessor Entity have entered into indemnification and escrow agreements with various sellers in conjunction with certain of their acquisition transactions.

The Partnership and the Predecessor Entity are subject to other contingencies, including legal proceedings and claims arising out of its businesses that cover a wide range of matters, including, among others, environmental matters and contract and employment claims. Environmental and other legal proceedings may also include matters with respect to businesses previously owned. Further, due to the lack of adequate information and the potential impact of present regulations and any future regulations, there are certain circumstances in which no range of potential exposure may be reasonably estimated.

Leases

The Partnership and the Predecessor Entity lease certain gas stations from third parties under long-term arrangements with various expiration dates. In addition, the Partnership and the Predecessor Entity lease office space and computer equipment. Accounting and reporting guidance for leases requires leases be evaluated and classified as either operating or capital leases for financial statement reporting purposes. The lease term used for lease evaluation includes option periods only in instances in which the exercise of the option period can be reasonably assured and failure to exercise such options would result in an economic penalty. Minimum lease payments are expensed on a straight-line basis over the term of the lease including renewal periods that are reasonably assured at the inception of the lease. In addition to minimum lease payments, certain leases require additional contingent payments based on sales volume or future inflation.

The Partnership and the Predecessor Entity also enter into sale-leaseback transactions for certain locations, and as the Partnership or the Predecessor Entity has continuing involvement in the underlying locations, or the lease agreement has a repurchase feature, the sale-leaseback arrangements are accounted for as financing transactions.

Acquisition Accounting

Acquisitions of assets or entities that include inputs and processes and have the ability to create outputs are accounted for as business combinations. The purchase price is recorded for tangible and intangible assets acquired and liabilities assumed based on fair value. The excess of the fair value of the consideration conveyed over the fair value of the net assets acquired is recorded as goodwill. The consolidated and combined statements of operations for the years presented include the results of operations for each acquisition from their respective date of acquisition.

Assets Held for Sale and Discontinued Operations

The determination to classify an asset as held for sale requires significant estimates about the location and the expected market for the location, which are based on factors including recent sales of comparable locations, recent expressions of interest in the locations and the condition of the location. Management must also determine if it will be possible under those market conditions to sell the location for an acceptable price within one year. When assets are identified by management as held for sale, depreciation is discontinued and the sales price, net of selling costs, is estimated. Management considers locations to be held for sale when they meet criteria such as whether the sale transaction has been approved by the appropriate level of management and there are no known material contingencies relating to the sale such that the sale is probable and is expected to qualify for recognition as a completed sale within one year. If, in management's opinion, the expected net sales price of the asset that has been identified as held for sale is less than the net book value of the asset, the asset is written down to fair value less the cost to sell. Assets and liabilities related to assets classified as held for sale are presented separately in the consolidated and combined balance sheets.

There is frequently significant continuing involvement as the Partnership or the Predecessor Entity may supply fuel to the site after selling the location. Such locations would not be considered discontinued operations. Assuming no significant continuing involvement, both a location classified as held for sale and a sold location are considered a discontinued operation. Locations classified as discontinued operations are reclassified as such in the consolidated and combined statement of operations for all periods presented. Cash flows from discontinued operations have not been segregated in the consolidated and combined statements of cash flows.

Income Taxes

Pursuant to ASC 740, Income Taxes, the Partnership's wholly owned taxable subsidiary recognizes deferred income tax assets and liabilities for the expected future income tax consequences of temporary difference between financial statement carrying amounts and the related income tax basis. The Partnership has concluded it has no uncertain tax positions as of December 31, 2012.

Each of the Predecessor Entity's respective form of legal ownership was a combination of a corporation, a limited liability company (LLC), or a partnership. Income taxes were generally assessed at the individual level of the respective entities' stockholder(s) (who have elected under the Code to be taxed as a Sub-Chapter S Corporation) or partners. Accordingly, the Predecessor Entity special purpose historical combined financial statements do not contain a provision for income taxes, as no income taxes were assessed at the entity level.

Likewise, income tax attributable to the Partnership's earnings and losses, excluding the earnings and losses of its wholly owned taxable subsidiary, are assessed at the individual level of the unitholder. Accordingly, the Partnership does not record a provision for income taxes other than for those earnings and losses generated or incurred by its wholly owned taxable subsidiary.

The Partnership and Predecessor Entity performed an evaluation of all material tax positions, if any, for the tax years subject to examination by major tax jurisdictions as of December 31, 2012 and 2011. Tax positions not meeting the more-likely-than-not recognition threshold at the financial statement date may not be recognized or continue to be recognized under the accounting guidance for income taxes. Based on such evaluation, the Partnership and Predecessor Entity concluded there were no uncertain tax positions requiring adjustment in its financial statements as of December 31, 2012 and 2011. Where required, the Partnership and Predecessor Entity recognize interest and penalties for uncertain tax positions in income taxes.

Asset Retirement Obligations

The Partnership is obligated by contractual or regulatory requirements to remove certain equipment or perform other remediation upon retirement of certain assets. Determination of the amounts recognized is based on numerous estimates and assumptions, including expected settlement dates and probability of occurrence, future retirement costs, future inflation rates and credit-adjusted risk-free rates. The asset retirement obligations for the Partnership were $0.6 million as of December 31, 2012. The Predecessor Entity's retirement obligations as of December 31, 2011, were not significant.

Derivative Instruments

From time-to-time, the Partnership and the Predecessor Entity use derivative instruments, typically interest rate swap agreements to hedge the interest payment on variable rate debt. These interest rate swap agreements generally require the Partnership and the Predecessor Entity to pay a fixed interest rate and receive a variable interest rate based on London Interbank Offering Rate ("LIBOR"). If applicable, all derivative instruments are recorded in the balance sheet at fair value. Although the Partnership and the Predecessor Entity do not designate any of their derivative instruments as accounting hedges, such derivative instruments provide an economic hedge of exposure to interest rate risk associated with cash flow requirements on variable rate debt.

An economic hedge by definition introduces the potential for earnings variability caused by the changes in fair value of the derivatives that are recorded in the statement of operations but that are not offset by corresponding changes in the value of the economically hedged assets or liabilities.

Allocation of Net Income

Under the Partnership Agreement, our General Partner's interest in net income from the Partnership consists of the incentive distribution rights ("IDRs"), which are increasing percentages, up to 50% of quarterly distributions out of our operating surplus in excess of $0.6563 per limited partner unit. The Partnership's undistributed net income is generally allocable pro rata to the common and subordinated unitholders, except where common unitholders have received cash distributions in excess of the subordinated unitholders. In that circumstance, net income is allocated to the common unit holders first in support of such excess cash distribution paid to them, the remainder of the net income is allocable pro rata to the common and subordinated unitholders. Losses are general allocable pro rata to the common and subordinated unit holders in accordance with the Partnership Agreement.

The Partnership did not pay any distributions and the IDRs and the General Partner were not allocated any income during the period from October 31, 2012 to December 31, 2012.

Earnings Per-Unit

In addition to the Common and Subordinated Units, the Partnership has identified the IDRs as participating securities and computes income per unit using the two-class method under which any excess of distributions declared over net income shall be allocated to the partners based on their respective sharing of income specified in the partnership agreement. Net income per unit applicable to limited partners (including Common and Subordinated unitholders) is computed by dividing the limited partners' interest in net income, after deducting any incentive distributions, by the weighted-average number of outstanding Common and Subordinated Units.

Comprehensive Income or Loss

The Partnership and the Predecessor Entity account for comprehensive income or loss in accordance with ASC 220, Comprehensive Income, which established standards for the reporting and presentation of comprehensive income in the consolidated financial statements. The Partnership and the Predecessor Entity have no such transactions which affect comprehensive income/(loss) and, accordingly, comprehensive income or loss equals net income or loss for all periods presented.

Equity-Based Compensation

In connection with the IPO, the Partnership adopted the Lehigh Gas Partners LP 2012 Incentive Award Plan under which various types of awards may be granted to employees, consultants and directors of the General Partner, or its affiliates, who provide services to the Partnership. The Partnership will amortize the grant-date fair value of these awards over the vesting period using the straight-line method. Expenses related to unit-based compensation will be included in general and administrative expenses. No awards have been issued under this plan as of December 31, 2012.

Recent Accounting Pronouncements

In December 2011, the Financial Accounting Standard Board ("FASB") issued ASU No. 2011-12, "Comprehensive Income (Topic 220): Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05" ("ASU 2011-12"). In June 2011, the FASB issued ASU No. 2011-05, "Comprehensive Income (Topic 220): Presentation of Comprehensive Income" (ASU 2011-05"). Both ASU's are effective for interim reporting periods beginning after December 15, 2011. ASU 2011-05 eliminates the option to present the components of other comprehensive income as part of the statement of changes in equity. In addition, items of other comprehensive income that are reclassified to profit or loss are required to be presented separately on the face of the financial statements. This guidance is intended to increase the prominence of other comprehensive income in financial statements by requiring that such amounts be presented either in a single continuous statement of income and comprehensive income or separately in consecutive statements of income and comprehensive income. ASU 2011-12 defers the changes in ASU 2011-05 that pertain to how, when and where reclassification adjustments are presented. This guidance was adopted as of January 1, 2012, retrospectively for the all periods presented. The adoption of this ASU did not have a material impact on the consolidated and combined financial statements.

In July 2012, the FASB issued ASU 2012-02, "Intangibles—Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment" ("ASU 2012-02") on impairment testing for indefinite-lived intangible assets. ASU 2012-02 amends FASB Codification Topic 350, Intangibles—Goodwill and Other to allow, but not require, an entity, when performing its annual or more frequent indefinite-lived intangible asset impairment test, to first assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount. ASU 2012-02 is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The adoption of this ASU did not have a significant impact on the consolidated and combined financial statements.

Acquisitions

12 Months Ended

Dec. 31, 2012

Acquisitions

Acquisitions

4. Acquisitions

In evaluating potential acquisition candidates, the Partnership and the Predecessor Entity consider a number of factors, including strategic fit, desirability of location, purchase price, and the ability to improve the productivity and profitability of a location and/or wholesale supply agreement or distribution rights through the implementation of improved operating strategy. The ability to create accretive financial results and/or operational efficiencies due to the relative operational scale and /or geographic concentration, among other strategic factors, may result in a purchase price in excess of the fair value of identifiable assets acquired and liabilities assumed, resulting in the recognition of goodwill. The Partnership and the Predecessor Entity strive to make acquisitions accretive to partners' capital / owners' equity and provide a reasonable long-term return on investment. Goodwill recorded in connection with the acquisitions is primarily attributable to the assembled workforce of the acquired businesses and the synergies expected to arise after the acquisitions of those businesses.

With respect to the Dunmore Asset Acquisition and the Motiva Acquisition, both further described below, the Partnership and the Predecessor Entity, respectively, concluded that the historical balance sheet and operating information concerning these acquisitions would not be meaningful to investors as the Partnership and the Predecessor Entity changed fundamentally the nature of the revenue producing assets acquired from the manner in which they were used by their respective sellers. Thus, presenting historical financial information regarding the acquisitions would mislead investors. Moreover, the sellers were unwilling to provide complete financial information for the acquisitions for periods prior to the closing date of the acquisition and, accordingly, the preparation of historical financial information is impracticable.

Dunmore Asset Purchase Agreement Acquisition

On December 21, 2012, the Partnership completed (the "Dunmore Closing") its acquisition of certain assets of Dunmore Oil Company, Inc. and JoJo Oil Company, Inc. (together, the "Dunmore Sellers") as contemplated by the Asset Purchase Agreement, as amended (the "Dunmore Purchase Agreement"), by and among the Partnership, a subsidiary of the Partnership, the Dunmore Sellers, and, for limited purposes, Joseph Gentile, Jr. Pursuant to the Dunmore Purchase Agreement, the Dunmore Sellers sold to the Partnership all of the assets (collectively, the "Dunmore Assets") held and used by the Dunmore Sellers in connection with their gasoline and diesel retail outlet business and their related convenience store business (the "Dunmore Retail Business"). In connection with this transaction, the Partnership will acquire 24 motor fuel service stations, 23 of which will be fee simple interests and one of which will be a leasehold interest.

LGO leases the sites from the Partnership and operates the Dunmore Retail Business. In addition, as contemplated by the Dunmore Purchase Agreement, certain of the non-qualified income generating Dunmore Assets and certain non-qualifed liabilities of the Dunmore Sellers were assigned by the Partnership to LGO. LGO paid the Partnership $0.5 million for advanced rent payments. The Dunmore Sellers are permitted to continue to operate certain portions of their business relating to sales of heating oil, propane and unbranded motor fuels.

Pursuant to the PMPA Franchise Agreement (the "Franchise Agreement") by and between LGO and a wholly owned subsidiary, Lehigh Gas Wholesale, LLC ("LGW"), the Partnership is the exclusive distributor of motor fuels to all sites operated by LGO in connection with the Dunmore Retail Business. In addition, the Partnership leases these sites to LGO pursuant to property lease agreements. We estimate we will receive from LGO aggregate rental income, net of expenses, of approximately $1.7 million per year from such sites.

As consideration for the Dunmore Assets, the Partnership paid (i) $28.0 million in cash to the Dunmore Sellers; (ii) $0.5 million in cash to Mr. Gentile as consideration for his agreeing, for a period of five years following the Dunmore Closing, to not compete in the Dunmore Retail Business, to not engage in the sale or distribution of branded motor fuels, and to not solicit or hire any of the Partnership affiliates' employees; and (iii) $0.5 million in cash to be held in escrow and delivered to the Dunmore Sellers upon the Partnership's receipt of written evidence concerning the payment of certain of the Dunmore Sellers' pre-closing tax liabilities (collectively, the "Dunmore Purchase Price").

The following table summarizes the fair values of the assets acquired and liabilities assumed at the Dunmore Asset Purchase Agreement Acquisition Date (in thousands):


Land	$	6,500
Buildings		9,700
Equipment		4,200
Wholesale fuel distribution rights		8,200

Total identifiable assets	$	28,600

Lease agreements with above average market value		200

Net identifiable assets acquired		28,400
Goodwill		600

Net assets acquired	$	29,000

The above estimated fair values of assets acquired and liabilities assumed are provisional and are based on the information that was available as of the Dunmore Acquisition Date to estimate the fair value of assets acquired and liabilities assumed. The Partnership believes the information provides a reasonable basis for estimating the fair values but the Partnership is waiting for additional information necessary to finalize those amounts. Thus, the provisional measurements of fair value reflected are subject to change, and such change could be significant. The Partnership expects to finalize the valuation and complete the purchase price as soon as practicable, but no later than one year from the Dunmore Acquisition Date.

The fair value of land, buildings, and equipment ("tangible assets") was determined using a cost approach, with the fair value of an asset estimated by reference to the replacement cost to obtain a substitute asset of comparable features and functionality, and is the amount a willing market participant would pay for such an asset, taking into consideration the asset condition as well as any physical deterioration, functional obsolescence, and/or economic obsolescence. The buildings and equipment are being depreciated on a straight-line basis, with estimated useful lives of 20 years for buildings and 5 to 15 years for equipment. Land is not depreciated.

The fair value of the wholesale fuel distribution rights was determined using an income approach, with the fair value estimated to be the present value of incremental after-tax cash flows attributable solely to the wholesale fuel distribution rights over their estimated remaining useful life, using probability-weighted cash flows, using discount rates considered appropriate given the inherent risks associated with this type of transaction. Management believes the level and timing of cash flows represent relevant market participant assumptions. The wholesale fuel distribution rights are being amortized on a straightline basis over an estimated useful life of approximately 10 years.

The amounts of revenue and net income related to assets acquired in the Dunmore Asset Purchase Agreement Acquisition for the period December 21, 2012, through December 31, 2012, included in the Partnership's Consolidated Statement of Operations was not considered material.

The Partnership recognized $0.4 million of acquisition-related costs that were expensed during 2012. These costs are included in selling, general and administrative expenses in the Consolidated Statements of Operations.

All of the transactions between the Partnership and LGO that are described in the Dunmore Asset Purchase Agreement have been approved by the conflicts committee of the board of directors of the General Partner.

Express Lane Agreements Acquisition

On December 21, 2012, LGWS, entered into a Stock Purchase Agreement (the "Express Lane Stock Purchase Agreement") with James E. Lewis, Jr., Lida N. Lewis, James E. Lewis, III and Reid D. Lewis (collectively, the "Express Lane Sellers"), pursuant to which the Express Lane Sellers agreed to sell to LGWS all of the outstanding capital stock (collectively, the "Express Lane Shares") of Express Lane, Inc. ("Express Lane"), the owner and operator of various retail convenience stores, which include the retail sale of motor fuels and quick service restaurants, at various locations in Florida.

In connection with the purchase of the Express Lane Shares, Lehigh Gas Wholesale Services, Inc. ("LGWS"), a wholly owned subsidiary, agreed to acquire thirty-nine motor fuel service stations, one as a fee simple interest and thirty-eight as leasehold interests. In connection with the purchase of the Express Lane Shares, on December 21, 2012, LGP Realty Holdings LP ("LGP-R"), the Partnership's wholly-owned subsidiary, entered into a Purchase and Sale Agreement (the "Express Lane Purchase and Sale Agreement" and, together with the Express Lane Stock Purchase Agreement, the "Express Lane Agreements") with Express Lane. Under the Express Lane Purchase and Sale Agreement, LGP-R agreed to acquire from Express Lane, prior to the Express Lane Purchaser's acquisition of the Express Lane Shares, an additional fee simple interest in six properties and two fueling agreements (collectively, the "Express Lane Property").

On December 21, 2012, LGP-R completed the acquisition of the Express Lane Property from the Express Lane Sellers, as contemplated by the Express Lane Purchase and Sale Agreement. In addition, on December 22, 2012, LGWS completed (the "Express Lane Closing") the acquisition of the Express Lane Shares from the Express Lane Sellers, as contemplated by the Express Lane Stock Purchase Agreement.

As a result of the Express Lane acquisition, LGO leases the sites from the Partnership and operates Express Lane's gasoline and diesel retail outlet business and its related convenience store business (the "Express Lane Retail Business"). In addition, certain of the non-qualified income generating assets related to the Express Lane Retail Business and certain non-qualified liabilities of the Express Lane Sellers were assigned to LGO. LGO paid the Partnership $1.0 million in up-front rent. The Partnership has accrued $1.8 million of additional purchase price consideration for the net working capital of the Express Lane Retail Business (See Note 13), which is subject to final agreement between the Partnership and the Sellers. Subsequent to the acquisition, the Partnership assigned to LGO the assets and liabilities related to the Express Lane Retail Business which primarily consists of the working capital (included in the table below) of which the Partnership has a $1.8 million receivable from LGO at December 31, 2012 in the consolidated balance sheet.

Pursuant to the Franchise Agreement, the Partnership is the exclusive distributor of motor fuels to all sites operated by LGO in connection with the Express Lane Retail Business. In addition, the Partnership leases these sites to LGO pursuant to property lease agreements. The Partnership estimates it will receive from LGO aggregate rental income, net of expenses, of approximately $4.6 million per year from such sites.

Under the Express Lane Agreements, the aggregate purchase price (the "Express Lane Purchase Price") for the Express Lane Property and the Express Lane Shares is $45.4 million, inclusive of $1.8 million of certain preliminary post-closing adjustments. Of the Express Lane Purchase Price, LGWS paid an aggregate of $41.9 million to the Express Lane Sellers and placed an aggregate of $1.1 million into escrow, of which $1.0 million has been placed into escrow to fund any indemnification or similar claims made under the Express Lane Agreements by the parties thereto, and $0.1 million has been placed into escrow pending the completion by the Express Lane Sellers of certain environmental remediation measures. In addition to the Express Lane Purchase Price, the Express Lane Purchaser also placed $0.6 million (the "Tax Escrow") into escrow to indemnify the Express Lane Sellers for certain tax obligations resulting from the sale of the Express Lane Property.

Under the Express Lane Stock Purchase Agreement, the Express Lane Sellers have agreed not to compete in the retail motor fuel or convenience store business within the State of Florida for a period of four years following the Express Lane Closing. In addition, pursuant to the Express Lane Stock Purchase Agreement, each of the Express Lane Sellers executed a general release in favor of the Express Lane Purchaser, Express Lane and their respective affiliates.

The following table summarizes the preliminary fair values of the assets acquired and liabilities assumed at the Express Lane Agreements acquisition date (in thousands):


Land	$	3,900
Buildings		8,100
Equipment		15,500
Wholesale fuel distribution rights		15,000
Lease agreements with below average market value		2,600
Environmental indemnification assets		1,177
Net working capital		1,822

Total identifiable assets	$	48,099

Lease agreements with above average market value		2,500
Environmental liabilities		1,177

Total identifiable liabilities		3,677

Net identifiable assets acquired		44,422
Goodwill		993

Net assets acquired	$	45,415

The above estimated fair values of assets acquired and liabilities assumed are provisional and are based on the information that was available as of the Express Lane Acquisition Date to estimate the fair value of assets acquired and liabilities assumed. The Partnership believes the information provides a reasonable basis for estimating the fair values but the Partnership is waiting for additional information necessary to finalize those amounts. Thus, the provisional measurements of fair value reflected are subject to change, and such change could be significant. The Partnership expects to finalize the valuation and complete the purchase price as soon as practicable.

The fair value of land, buildings and equipment ("tangible assets") was determined using a cost approach, with the fair value of an asset estimated by reference to the replacement cost to obtain a substitute asset of comparable features and functionality, and is the amount a willing market participant would pay for such an asset, taking into consideration the asset condition as well as any physical deterioration, functional obsolescence and /or economic obsolescence. The buildings and equipment are being depreciated on a straight-line basis, with estimated useful lives of 20 years for buildings and 5 to 15 for equipment. Land is not depreciated.

The fair value of the wholesale fuel distribution rights was determined using an income approach, with the fair value estimated to be the present value of incremental after-tax cash flows attributable solely to the wholesale fuel distribution rights over their estimated remaining useful life, using probability-weighted cash flows, using discount rates considered appropriate given the inherent risks associated with this type of transaction. The Partnership believes the level and timing of cash flows represent relevant market participant assumptions. The wholesale fuel distribution rights are being amortized on a straightline basis over an estimated useful life of approximately 10 years.

The fair value of the discount related to lease agreements with above/below average market value was determined using an income approach, with the fair value estimated to be the present value of incremental after-tax cash flows ("excess earnings") attributable solely to the lease agreements over their estimated remaining useful life, generally assumed to extend through the term of the lease agreements, and using discount rates considered appropriate given the inherent risks associated with this type of agreement. The Partnership believes the level and timing of cash flows represent relevant market participant assumptions. The discount related to lease agreements with above/below average market value is being amortized on a straight-line basis over the term of the respective lease agreements, with an estimated weighted average useful life of 5 years.

The amounts of revenue and net income related to assets acquired in the Express Lane Agreements Acquisition for the period December 21, 2012, through December 31, 2012, included in the Partnership's Consolidated Statement of Operations was not considered material.

The Partnership recognized $0.5 million of acquisition-related costs that were expensed during 2012. These costs are included in selling, general and administrative expenses in the Consolidated Statements of Operations.

The following is unaudited pro forma information related to the Express Lane Acquisition as if the transaction had occurred on January 1, 2011 (in thousands):

	Consolidated Lehigh Gas Partners LP Period from October 31 to December 31, 2012		Combined Lehigh Gas Entities (Predecessor) Period from January 1 to October 30, 2012		Combined Lehigh Gas Entities (Predecessor) Year Ended December 31, 2011

Revenue	$	341,339	$	1,772,511	$	1,847,179
Net Income	$	3,514	$	3,877	$	10,862

All of the transactions between the Partnership and LGO related to the Express Lane Agreements have been approved by the conflicts committee of the board of directors of the General Partner.

Shell Retail Gas Stations and Wholesale Fuel Supply Agreement Acquisition

The Predecessor Entity acquired, from Motiva Enterprises, LLC ("Motiva"), an unrelated third-party, a total of 26 Shell Oil Company ("Shell") branded gas stations and convenience stores ("Shell Locations") located in the State of New Jersey under the terms of an Asset Purchase and Sale Agreement (the "Motiva Asset Agreement") and also acquired 56 wholesale fuel supply agreements under the terms of an Agreement to Assign Retailer Instruments with Reversionary Rights (the "Motiva Assignment Agreement"). Taken together, the Motiva Asset Agreement and the Motiva Assignment Agreement are collectively referred to herein as the "Motiva Transaction". The Motiva Transaction was accounted for as a business combination for accounting purposes in accordance with the guidance under ASC 805, Business Combinations.

The Motiva Transaction acquisition closing dates were in May 2011 with respect to the acquisition of 14 Shell Locations and the wholesale fuel sale supply agreements and in August 2011 for the remaining 12 Shell Locations. The Predecessor Entity acquired fee simple interests in 21 of the Shell Locations and leasehold interests in the other 5 of the Shell Locations, with all of the Shell Locations considered company owned and independent dealer operated on the acquisition closing dates. The Motiva Transaction is expected to enhance the Predecessor Entity's presence in the New Jersey marketplace by increasing market share, expanding and enhancing the geographical distribution of operations, and further increasing the wholesale supply business.

The Motiva Transaction aggregate purchase price consideration was $30.4 million of cash consideration, funded with proceeds of $20.3 million of borrowings under a credit agreement and the remaining balance from available cash-on-hand.

The following table summarizes the fair values of the assets acquired and liabilities assumed at the Motiva Acquisition Date (in thousands) (in thousands):


Land	$	10,850
Buildings		7,830
Equipment		5,470
Wholesale fuel supply agreements		5,734
Lease agreements with above average market value		337

Total identifiable assets	$	30,221

Environmental liabilities	$	1,521

Total liabilities assumed		1,521

Net identifiable assets acquired		28,700
Goodwill		1,714

Net assets acquired	$	30,414

The fair value of land, buildings, and equipment ("tangible assets") was determined using a cost approach, with the fair value of an asset estimated by reference to the replacement cost to obtain a substitute asset of comparable features and functionality, and is the amount a willing market participant would pay for such an asset, taking into consideration the asset condition as well as any physical deterioration, functional obsolescence, and/or economic obsolescence. The buildings and equipment are being depreciated on a straight-line basis, with estimated useful life of 20 years for buildings and 3 to 10 years for equipment. Land is not depreciated.

The fair value of the wholesale fuel supply agreements was determined using an income approach, with the fair value estimated to be the present value of incremental after-tax cash flows attributable solely to the wholesale fuel supply agreements over their estimated remaining useful life, using probability-weighted cash flows, generally assumed to extend through the term of the wholesale fuel supply contracts, and using discount rates considered appropriate given the inherent risks associated with this type of agreement. The Predecessor Entity believes the level and timing of cash flows represent relevant market participant assumptions. The wholesale fuel supply agreements are being amortized on a proportional basis corresponding to the average attrition rate of the wholesale fuel supply agreements over an estimated weighted average useful life of approximately 10 years.

Under the terms of a separate brand fee agreement with Shell Oil Company, the Predecessor Entity is entitled to operate the Shell Locations' acquired in the Motiva Transaction under the Shell-branded trade name and related trade logos. See Note 18. Commitments and Contingencies for further details of the brand fee agreement with Shell Oil Company.

The Predecessor Entity recognized $1.2 million of acquisition-related costs that were expensed during 2011. These costs are included in selling, general and administrative expenses in the Combined Statements of Operations.

The amounts of revenue and net income related to assets acquired in the Motiva Transaction included in the Predecessor Entity's Combined Statements of Operations from the acquisition closing date to December 31, 2011 are as follows (in thousands):

	2011

Revenue	$	920
Net Income	$	128

In connection with the Offering the assets acquired in the Motiva Transaction were subsequently contributed to the Partnership in accordance with the Contribution Agreement.

Other Acquisition

In December 2012, the Partnership purchased a property from a related party for $2.9 million. The transaction was approved by the conflicts committee of the board of directors of the General Partner.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1490-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e7008-128479

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1486-128463

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1500-128463

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1524-128463

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e7000-128479

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4922-128472

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4926-128472

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6996-128479

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1383-128463

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 88-16
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph F4
-Subparagraph e
-Appendix F

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51, 52
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 67-73
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Discontinued Operations and Assets Held for Sale

12 Months Ended

Dec. 31, 2012

Discontinued Operations and Assets Held for Sale

Discontinued Operations and Assets Held for Sale

5. Discontinued Operations and Assets Held for Sale

Discontinued Operations

The Predecessor Entity classified locations as discontinued when operations and cash flows were eliminated from the ongoing operations and the Predecessor Entity will not retain any significant continuing involvement in the operations after the respective sale transactions. For the Predecessor Entity periods January 1, 2012, through October 30, 2012, and the years ended December 31, 2011 and 2010, all of the operating results for these discontinued operations were removed from continuing operations and were presented separately as discontinued operations, in the combined statements of operations. For the period October 31, 2012, through December 31, 2012, the Partnership had no discontinued operations. The Notes to the combined financial statements were adjusted to exclude discontinued operations unless otherwise noted.

During the period January 1, 2012 through October 30, 2012, and for the year ended December 31, 2011 and 2010, the Predecessor Entity committed to sell locations for net sales proceeds of $0.8 million, $16.1 million, and $19.0 million, respectively.

The following operating results of the locations are included in discontinued operations for all periods presented (in thousands):

	Combined Lehigh Gas Entities (Predecessor) Period from January 1 to October 30, 2012			Combined Lehigh Gas Entities (Predecessor) For the Year Ended December 31, 2011			Combined Lehigh Gas Entities (Predecessor) For the Year Ended December 31, 2010

Revenues:
Revenues from fuel sales	$	4,132		$	5,670		$	56,494
Rental income		104			125			1,520

Total revenues		4,236			5,795			58,014
Costs and Expenses:
Cost of revenues from fuel sales		4,019			5,548			55,258
Operating expenses		49			55			2,634
Depreciation and amortization		50			157			1,542
(Gain) loss on sale of assets		(237	)		540			2,470

Total costs and operating expenses		3,881			6,300			61,904

Operating income (loss)		355			(505	)		(3,890	)
Interest expense, net		(46	)		(274	)		(2,709	)

Income (loss) from discontinued operations	$	309		$	(779	)	$	(6,599	)

Assets of Operations Held for Sale

In addition to the discontinued operations disclosed above, the Partnership and the Predecessor Entity had classified five and two locations as of December 31, 2012 and 2011, respectively, as held-for-sale. In connection with the classification as held-for-sale, the Partnership and the Predecessor Entity recognized a loss of $0.4 million and $0.8 million for the periods October 31, 2012 through December 31, 2012, and January 1, 2012 through October 30, 2012, respectively. The loss represents the impairment recognized to present the held-for-sale locations at the lower of cost or fair value, less costs to sell. The fair values, less costs to sell were determined based on negotiated amounts in agreements with unrelated third parties. No impairment was recognized to present the two locations at the lower of cost or fair value at December 31, 2011. The Partnership expects to complete the sale of these five locations within the next twelve months. The losses, including the direct costs to transact a sale, for the held-for-sale locations could differ from the ultimate sales price due to the fluidity of the negotiations, price volatility, changing interest rates, and future economic conditions. Assets held for sale are as follows (in thousands):

	Consolidated Lehigh Gas Partners LP as of December 31, 2012			Combined Lehigh Gas Entities (Predecessor) as of December 31, 2011

Assets held for sale:
Property and equipment, at cost:
Land	$	1,351		$	388
Buildings and improvements		435			376
Equipment and other		163			20

Total property and equipment, at cost		1,949			784

Less accumulated depreciation		(334	)		(41	)

Total assets held for sale		1,615			743

Liabilities related to assets held for sale:
Long-term debt		—			183

Total liabilities related to assets held for sale		—			183

Net assets held for sale	$	1,615		$	560

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 43-48
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Notes Receivable	12 Months Ended
Notes Receivable	Dec. 31, 2012
Notes Receivable
Notes Receivable	6. Notes Receivable In December 2009, the Predecessor Entity loaned, in the aggregate, $3.6 million and received four individual promissory notes in return. Pursuant to the terms of the notes, the Predecessor Entity was entitled to receive eleven monthly installments of accrued interest on the unpaid principal balance through December 2012, as interest only payments, with the first payment commencing on January 2010 and each successive payment being due and payable on the first day of each calendar month thereafter, and one final payment of all accrued interest and unpaid principal on or before December 2012. The notes bore interest at a rate of one-month LIBOR plus 250 basis points. The notes were paid in full as of December 31, 2012. The Predecessor Entity received $3.6 million and $0.1 million of principal and interest, respectively, in full satisfaction of these notes. In January 2011, in connection with the sale of 32 locations, the Predecessor Entity received a promissory note for $2.7 million from the third party purchaser. The promissory note is receivable in four annual installments of $0.7 million, which commences on or before September 30, 2011. The Predecessor Entity received a $0.7 million payment from the third party purchase during the period January 1, 2012 through October 30, 2012. The note was not contributed to the Partnership.

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Inventory

12 Months Ended

Dec. 31, 2012

Inventory

Inventory

7. Inventory

Inventory consisted of the following (in thousands):

	Combined Lehigh Gas Entities (Predecessor) as of December 31, 2011

Gasoline	$	943
Diesel fuel		174
Kerosene		44
Store merchandise		86

Total inventory	$	1,247

Inventory amounts in the table above are shown net of obsolescence. The reserve for obsolescence is not material to the combined balance sheet for the period presented. Effective July 1, 2012, all inventory was transferred to LGO, an affiliated entity that was not contributed to the Partnership.

Property and Equipment

12 Months Ended

Dec. 31, 2012

Property and Equipment

Property and Equipment

8. Property and Equipment

Property and equipment, net consisted of the following at (in thousands):

	Consolidated Lehigh Gas Partners LP as of December 31, 2012			Combined Lehigh Gas Entities (Predecessor) as of December 31, 2011

Land	$	98,117		$	110,614
Buildings and improvements		108,508			77,497
Leasehold improvements		4,260			4,778
Equipment and other		60,972			38,118

Property and equipment—total		271,857			231,007
Less: Accumulated depreciation and amortization		(28,835	)		(28,614	)

Property and equipment	$	243,022		$	202,393

Substantially all property and equipment is used for leasing purposes.

The Partnership and the Predecessor Entity entered into sale-leaseback transactions for certain locations. Since there is continuing involvement in the underlying locations, the sale was not recognized and the transactions were accounted for as financing obligations. The above amounts as of December 31, 2012 and 2011 include these locations, as well as certain leases accounted for as capital leases. These total cost and accumulated depreciation of property, plant and equipment recorded under sale-leaseback transactions or capital leases at December 31, 2012 was $57.5 million and $5.0 million, respectively. See Note 11 Financing Obligations and Operating Leases, for further information.

Depreciation expense, including amortization of assets recorded under sale-leasebacks and depreciation of assets under capital leases obligations, was approximately $2.2 million, $11.9 million, $9.7 million, and $11.4 million for the periods October 31, 2012 through December 31, 2012, and January 1, 2012 through October 30, 2012, and for the years ended December 31, 2011 and 2010, respectively.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2012

Goodwill and Intangible Assets

Goodwill and Intangible Assets

9. Goodwill and Intangible Assets

Changes in the carrying amount of goodwill consisted of the following at (in thousands):

	Consolidated Lehigh Gas Partners LP		Combined Lehigh Gas Entities (Predecessor)

Balance at December 31, 2011		—	$	4,487
Goodwill contributed to the Partnership	$	4,043		(4,043	)
Goodwill from acquisitions		1,593		—

Balance at December 31, 2012	$	5,636	$	444

In December 2012, the Partnership acquired certain assets in connection with the Dunmore Acquisition which were held or used in connection with their gasoline and diesel retail outlet business. As a result of this acquisition, the Partnership recognized a preliminary allocation of goodwill in connection with its purchase accounting of approximately $0.6 million.

In December 2012, the Partnership acquired all of the stock of Express Lanes, Inc., in the Express Lane Acquisition. As a result of this acquisition, the Partnership recognized a preliminary allocation of goodwill in connection with its purchase accounting of approximately $1.0 million.

In May 2011, the Predecessor Entity acquired Motiva Enterprises, LLC. As a result of this acquisition, the Predecessor Entity recognized goodwill of approximately $1.7 million. A portion of this goodwill was subsequently contributed to the Partnership in accordance with the Contribution Agreement.

See Note 4 Acquisitions, for additional information.

There was no impairment losses recorded for periods October 31, 2012 through December 31, 2012, and January 1, 2012 through October 30, 2012, and for the years ended December 31, 2011 and 2010, respectively. For all periods and years ended presented, management tested one reporting unit for impairment.

Intangible assets consist of the following (in thousands):

	Consolidated Lehigh Gas Partners LP as of December 31, 2012							Combined Lehigh Gas Entities (Predecessor) as of December 31, 2011

	Gross Amount		Accumulated Amortization			Net Amount		Gross Amount		Accumulated Amortization			Net Amount
Wholesale fuel supply agreements	$	16,451	$	(7,151	)	$	9,300	$	20,428	$	(8,879	)	$	11,549
Wholesale fuel distribution rights		23,200		—			23,200		—		—			—
Customer lists		—		—			—		150		—			150
Trademarks		134		(40	)		94		134		(27	)		107
Below market leases		3,422		(414	)		3,008		822		(249	)		573

Total	$	43,207	$	(7,605	)	$	35,602	$	21,534	$	(9,155	)	$	12,379

As noted above, the Partnership acquired various businesses in December 2012. As a result, the Partnership recorded additional intangible assets as further detailed in Note 4, Acquisitions.

The aggregate amortization expense, including amortization of above and below market lease intangible assets which is classified as rent expense, was approximately $0.3 million, $1.9 million, $2.4 million and $2.0 million for the periods October 31, 2012 through December 31, 2012, and January 1, 2012 through October 30, 2012, and for the years ended December 31, 2011 and 2010, respectively.

The following represents the Partnership's expected amortization expense for the next five years, including amortization of above and below market lease intangible assets (in thousands):


2013	$	4,044
2014		3,871
2015		3,854
2016		3,593
2017		3,354

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Debt

12 Months Ended

Dec. 31, 2012

Debt

Debt

10. Debt

(in thousands)	Consolidated Lehigh Gas Partners LP as of December 31, 2012		Combined Lehigh Gas Entities (Predecessor) as of December 31, 2011

Revolving term loan, net of discount of $2,547 at December 31, 2011	$	—	$	164,264
Revolving credit facility		183,751		—
Term loan, net of discount		—		6,077
Mortgage notes		—		15,128

		183,751		185,469
Less liabilities of operations held for sale		—		183
Less current portion of debt		—		7,757

Long-term portion of debt, net of discount	$	183,751	$	177,529

Partnership New Credit Agreement

On October 30, 2012, in connection with the Offering, the Partnership entered into a Second Amended and Restated Credit Agreement among the Partnership, as borrower, and a syndicate of banks including KeyBank National Association, as Administrative Agent, as Collateral Agent, as L/C Issuer, as Joint Lead Arranger and as Joint Book Runner (the "New Credit Agreement").

The New Credit Agreement, maturing on October 30, 2015 consists of a $249 million senior secured revolving credit facility, which includes a swingline loan up to $7.5 million and standby letters of credit up to an aggregate of $35 million. The revolving credit facility can be increased from time to time upon the Partnership's written request, subject to certain conditions, up to an additional $75 million. All obligations under the New Credit Agreement are secured by substantially all of the Partnership's assets and substantially all of the assets of the Partnership's subsidiaries.

Borrowings under the revolving credit facility will bear interest, at the Partnership's option, at (1) a rate equal to the London Interbank Offerring Rate ("LIBOR"), for interest periods of one, two, three or six months, plus a margin of 2.25% to 3.50% per annum, depending on the Partnership's Combined Leverage Ratio (as defined in the New Credit Agreement) or (2) (a) a base rate equal to the greatest of, (i) the federal funds rate, plus 0.5%, (ii) LIBOR for one month interest periods, plus 1.00% per annum or (iii) the rate of interest established by Agent, from time to time, as its prime rate, plus (b) a margin of 1.25% to 2.50% per annum depending on the Partnership's Combined Leverage Ratio. In addition, the Partnership will incur a commitment fee based on the unused portion of the revolving credit facility at a rate of 0.375% to 0.50% per annum depending on the Partnership's Combined Leverage Ratio. Interest incurred for the period October 31, 2012 through December 31, 2012, was $0.8 million. The weighted average interest rate for the revolving credit facility was 3.0% for the period October 31, 2012 through December 31, 2012.

In connection with obtaining the New Credit Agreement, the Partnership paid $4.1 million in lender fees which were recorded as deferred financing fees, as well as financing costs of $3.1 million associated with the Predecessor Credit Facility, were deferred, and are being amortized into interest expense over the terms of the related debt. Amortization of deferred financing fees was $0.4 million for the period October 31, 2012 through December 31, 2012. Approximately $0.6 million of deferred financing fees associated with the Predecessor Credit Facility were written off in accordance with the guidance under ASC 470-50-40, Modifications and Extinguishments.

The New Credit Agreement contains two financial covenants. One requires the Partnership to maintain a Combined Leverage Ratio no greater than 4.40 to 1.00 (or 4.25 to 1.00 after December 31, 2013) measured quarterly on a trailing four quarters' basis. The second requires the Partnership to maintain a Combined Interest Charge Coverage Ratio (as defined in the New Credit Agreement) of at least 3.00 to 1.00. The Partnership was in compliance with all financial debt covenant compliance requirements as of December 31, 2012.

The New Credit Agreement prohibits the Partnership from making distributions to unitholders if any potential default or event of default occurs or would result from the distribution, the Partnership is not in compliance with its financial covenants or the Partnership has lost its status as a partnership for U.S. federal income tax purposes. In addition, the New Credit Agreement contains various covenants that may limit, among other things, the Partnership's ability to grant liens; create, incur, assume or suffer to exist other indebtedness; or make any material change to the nature of the Partnership's business, including mergers, liquidations and dissolutions; and make certain investments, acquisitions or dispositions.

There was $183.8 million outstanding on the New Credit Agreement at December 31, 2012, all of which is long-term. There was $13.9 million outstanding under the standby letters of credit as at December 31, 2012.

Predecessor Credit Facility

On December 30, 2010, the Predecessor Entity entered into a $175.0 million revolving term loan credit facility with a syndicate of lenders. The term loan portion of $135.0 million was payable in quarterly principal amounts of $1.6 million, which payments commenced on September 30, 2011. The revolving portion of the facility had a borrowing capacity of $40.0 million of which $15.0 million could have been drawn upon for operating purposes, $5.0 million could have been used for short term advances and $20.0 million could have been used to issue letters of credit. The Predecessor Entity was subject to an initial fee of 25 basis points of the stated amount for any letters of credit issued. The Predecessor Entity had approximately $11.2 million in outstanding letters of credit as of December 31, 2011. Both the term and revolving portions of the credit facility would have matured on December 30, 2015. During 2011, the Predecessor Entity increased the borrowing capacity under its term loan by $20.0 million in connection with the Shell acquisition as discussed in Note 4. "Acquisitions". In February 2012, the Predecessor Entity increased the borrowing capacity of the revolving facility by $8.0 million in order to pay off the term loan discussed below. After these amendments, the term loan portion of the facility was $155.0 million and the borrowing capacity of the revolving credit facility was $48.0 million.

Borrowings under the revolving term loan credit facility bore interest at a floating rate which, at the Predecessor Entity's option, could have been determined by reference to a LIBOR rate or a base rate plus an applicable margin ranging from 125 to 300 basis points. Short term advances bore interest at a base rate plus an applicable margin. The Predecessor Entity's applicable margin was determined by certain combined leverage ratios at the time of borrowing as set forth in the credit agreement. The Predecessor Entity was subject to a commitment fee of 50 basis points for any excess borrowing capacity over the outstanding principal borrowings under the revolver portion of the credit facility. As of December 31, 2011, the credit facility had an interest rate of 3.4%. Interest incurred for the period January 1, 2012 through October 30, 2012, and the years ended December 31, 2011 and 2010 was $5.0 million, $5.4 million and $0.1 million, respectively. The weighted average interest rate for the facility was 3.3%, 3.5% and 5.25% for the period January 1, 2012 through October 30, 2012, and during the year ended December 31, 2011 and 2010, respectively.

In connection with obtaining the revolving term loan credit facility, the Predecessor Entity paid $4.2 million in lender fees of which $2.6 million were allocated to the term portion of the facility and recorded as a discount to the carrying value of the debt. The discount was being amortized into interest expense over the terms of the related debt. Amortization of the discount for the year ended December 31, 2011 was $0.5 million. The remaining $1.6 million in fees paid in connection with obtaining the facility were recorded as deferred financing fees and were being amortized into interest expense over the remaining terms of the related debt. Amortization of deferred financing fees for the period January 1, 2012 through October 30, 2012, and the year ended December 31, 2011 was $0.5 million and $0.4 million, respectively.

The revolving term loan credit facility was secured by liens and security interests with first priority security interest in the Predecessor Entity's assets, including its properties. All borrowers were jointly and severally liable for obligations under the facility. The revolving term loan facility contained covenants that, subject to specified exceptions, restricted the Predecessor Entity's ability to, among other things, incur additional indebtedness, incur liens, liquidate or dissolve, sell, transfer, lease or dispose of assets, or make loans, investments or guarantees. The revolving term loan facility included a number of affirmative and negative covenants, which could restrict the Predecessor Entity's operations. If the Predecessor Entity were to be in default the lenders could have accelerated the Predecessor Entity's obligation to pay all outstanding amounts. The Predecessor Entity was subject to various financial covenant restrictions under the revolving term loan facility. In May 2012, the Predecessor Entity entered into an amendment to change certain financial covenants as of December 31, 2011, resulting in compliance with the financial covenants as of December 31, 2011.

In connection with the Offering all amounts under the Predecessor Entity's credit facility were paid in full with proceeds from the IPO.

Term Loan

On December 30, 2009, the Predecessor Entity issued a promissory note. The Predecessor Entity made installment payments of $0.1 million, which included components of principal and interest up to the December 30, 2014 maturity date of the term loan. Borrowings under the term loan facility bore interest at a floating rate, which were determined by reference to a base rate plus an applicable margin of 2.0%. As of December 31, 2011, the credit facility had an interest rate of 5.25%. Interest incurred for the period January 1, 2012 through October 30, 2012, and the years ended December 31, 2011 and 2010 was $0.04 million, $0.4 million and $0.4 million, respectively. The weighted average interest rate for the facility was 5.25% for the period January 1, 2012 through October 30, 2012, and during the years ended December 31, 2011 and 2010, respectively.

The term loan contained a number of affirmative and negative covenants, which could restrict the Predecessor Entity's operations. If the Predecessor Entity were to be in default the lenders could accelerate the Predecessor Entity's obligation to pay all outstanding amounts. The Predecessor Entity was subject to various financial covenant restrictions under the term loan including tangible net worth and debt servicing ratio covenants. In February 2012, this term loan was paid in full.

Mortgage Notes

In June and December of 2008, the Predecessor Entity entered into several mortgage notes with two lenders for an aggregate initial borrowing amount of $23.6 million. Pursuant to the terms of the mortgage notes, the Predecessor Entity made monthly installment payments that are comprised of principal and interest through maturity dates of June 23, 2023 and December 23, 2023. Since the initial borrowing the Predecessor Entity had made additional principal payments. As such, the balance outstanding at December 31, 2011 was $15.1 million. The mortgage notes bore an interest at a floating rate which may be determined by reference to an index rate plus an applicable margin not to exceed 5.0%. For the period January 1, 2012 through October 30, 2012, and during the years ended December 31, 2011 and 2010, the weighted average interest rate was 4.0%, 4.0% and 3.9% respectively. Interest expense for the period January 1, 2012 through October 30, 2012, and the years ended December 31, 2011 and 2010, was $0.5 million, $0.7 million and $0.9 million, respectively. The mortgage notes were secured by a first priority security interest in certain properties of the Predecessor Entity. The mortgage notes contained a number of affirmative and negative covenants. The Predecessor was also required to comply with certain financial covenants. In May 2012, the Predecessor Entity obtained a waiver to cure its violation of certain financial covenants as of December 31, 2011.

In connection with obtaining the mortgage notes, the Predecessor Entity incurred $0.2 million in related expenses that were recorded as deferred financing fees. The deferred financing fees were being amortized into interest expense over the terms of the related debt. Amortization of deferred financing fees for the period January 1, 2012 through October 30, 2012, and the years ended December 31, 2011 and 2010, was $0.01 million, $0.04 million and $0.03 million, respectively.

In connection with the Offering all amounts under the Predecessor Entity's mortgage notes were paid in full with proceeds from the IPO.

Promissory Notes

In September and November of 2009, in connection with BP acquisition, the Predecessor Entity issued promissory notes of $5.5 million and $6.7 million, respectively. The principal was due, in its entirety, on September 17, 2014. In December 2010, the aggregate outstanding principal balance of the promissory notes was $11.8 million. For consideration of early repayment, the lenders agreed to accept a lump sum payment of $10.6 million. Proceeds from the Revolving Term Loan were used to extinguish the promissory notes. Upon repayment, the Predecessor Entity recorded a $1.2 million gain on extinguishment of debt and was included in the Combined Statements of Operations as a gain on debt extinguishment. The Predecessor Entity had no further obligation to the lender related to these promissory notes. All remaining deferred financing costs associated with these notes were written off. During the year ended December 31, 2010, the Predecessor Entity recorded interest expense of $0.9 million.

2009 Term Note

In September and November of 2009, the Predecessor Entity had a $40.6 million term note with a syndicate of lenders that was due September 17, 2012. The remaining balance outstanding of $32.9 million was paid in full in December 2010 with proceeds from the Revolving Term Loan. The Predecessor Entity had no further obligation to the bank related to this term note. During the year ended December 31, 2010, the Predecessor Entity recorded interest expense of $2.9 million.

In connection with obtaining the term note, the Predecessor Entity paid $0.9 million in lender fees and recorded a discount to the carrying value of the debt. The Predecessor Entity also incurred $0.1 million in third party fees paid in connection with obtaining the debt. The fees were recorded as a deferred financing asset. Both the discount and the deferred financing fees were being amortized into interest expense over the terms of the related debt. Amortization of the discount and deferred financing fees for the years ended December 31, 2011 and 2010, were $0.2 million and $0.3 million, respectively.

2008 Term Note

In December 2008 the Predecessor Entity had a $32.0 million term note with a syndicate of lenders that was due December 31, 2011. The remaining balance outstanding of $28.6 million was paid in full in December 2010 with proceeds from the Revolving Term Loan. The Predecessor Entity had no further obligation to the bank related to this term note. During the years ended December 31, 2010, the Predecessor Entity recorded interest expense of $1.3 million.

In connection with obtaining the term note, the Predecessor Entity paid $0.7 million in lender fees and recorded a discount to the carrying value of the debt. The Predecessor Entity also incurred $0.8 million in third party fees paid in connection with obtaining the debt. The fees were recorded as a deferred financing asset. Both the discount and the deferred financing fees were being amortized into interest expense over the terms of the related debt. As of December 31, 2010, the unamortized portion of the debt discount was written off. As of December 31, 2010, $0.2 million of unamortized deferred financing fees continued to be amortized over the term of Revolving Term Loan. Amortization of the discount and deferred financing fees for the years ended December 31, 2011and 2010, was $0.04 million and $0.9 million, respectively.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References + Details

Financing Obligations and Operating Leases

12 Months Ended

Dec. 31, 2012

Financing Obligations and Operating Leases

Financing Obligations and Operating Leases

11. Financing Obligations and Operating Leases

Financing Obligations

The Predecessor Entity entered into sale-leaseback transactions for certain locations, and since the Predecessor Entity had continuing involvement in the underlying locations, the sale was not recognized and the leaseback or other arrangements were accounted for as financing obligations as noted in the table below. The Predecessor Entity also leased certain equipment under lease agreements accounted for as a capital lease obligation. Those leases were subsequently contributed to the Partnership in accordance with the Contribution Agreement. The future minimum payments under these financing obligations as of December 31, 2012 are as follows (in thousands):

	Financing Obligations

2013	$	6,453
2014		6,876
2015		6,992
2016		7,007
2017		6,979
Thereafter		89,113

Total future minimum lease payments	$	123,420

Less Interest component		47,440

Present value of minimum lease payments		75,980

Current portion		2,187

Long-term portion	$	73,793

Operating Leases of Gas Stations As Lessor

Gas stations are leased to tenants under operating leases with various expiration dates ranging through 2027. Future minimum lease payments under non-cancelable operating leases, including leases with unrelated third parties and LGO, with terms greater than one year as of December 31, 2012, are as follows (in thousands):


2013	$	33,959
2014		31,706
2015		29,394
2016		28,230
2017		28,347
Thereafter		291,706

Total future minimum lease payments	$	443,342

The total future minimum rent as presented above does not include contingent rent based on future inflation, future revenues or volume of the lessee, or amounts that may be received as tenant reimbursements for certain operating costs. Most lease agreements include provisions for renewals.

Operating Leases of Gasoline Stations as Lessee

The Predecessor Entity leases gasoline stations from third-parties under certain non-cancelable operating leases that expire from time to time through 2028. Those leases were subsequently contributed to the Partnership in accordance with the Contribution Agreement. At December 31, 2012, the future minimum lease payments under gasoline station operating leases were as follows (in thousands):


2013	$	13,728
2014		12,873
2015		11,851
2016		11,210
2017		10,572
Thereafter		74,328

Total future minimum lease payments	$	134,562

The total future minimum lease payments presented above do not include contingent rent based on future inflation, future revenues or volumes, or amounts that may be paid as reimbursements for certain operating costs incurred by the lessor. Most lease agreements include provisions for renewals.

Total expenses incurred under the gasoline station operating lease arrangements was approximately $2.0 million, $9.4 million, $9.2 million and $6.3 million for the periods October 31, 2012 through December 31, 2012 and January 1, 2012 through October 30, 2012, and for the years ended December 31, 2011 and 2010, respectively of which total contingent rental expense, based on gallons sold, incurred was approximately $0.2 million, $1.7 million, $1.3 million and $1.4 million for the periods October 31, 2012 through December 31, 2012, and January 1, 2012, through October 30, 2012, and the years ended December 31, 2011 and 2010, respectively.

Getty Lease

In May 2012, the Predecessor Entity entered into a 15-year master lease agreement with renewal options of up to an additional 20 years. Pursuant to the lease, the Predecessor Entity leased 105 gas station sites in Massachusetts, New Hampshire, and Maine. The lease was assigned to the Partnership. In December 2012, the agreement was amended to add an additional 25 sites in New Jersey. The Partnership pays fixed rent, which increases 1.5% per year. In addition, the lease requires contingent rent payments based on gallons of fuel sold. During the initial 3 years of the lease, the Partnership is required to make capital expenditures of at least $4.3 million plus $0.01 per gallon of fuel sold at the New England sites. However, the Partnership is entitled to a rent credit equal to 50% of the capital expenditures up to a maximum of $2.1 million. During the initial 3.5 years of the lease, the Partnership is required to make capital expenditures of at least $1.0 million at the New Jersey sites.

Because the fair value of the land at lease inception was estimated to represent more than 25% of the total fair value of the real property subject to the lease, the land element of the lease was analyzed for operating or capital treatment separately from the rest of the property subject to the lease. The land element of the lease was classified as an operating lease and all of the other property was classified as a capital lease. As such, future minimum lease payments are included in both the financing obligations and operating lease tables above.

Derivative Instruments-Interest Rate Swap Contracts	12 Months Ended
Derivative Instruments-Interest Rate Swap Contracts	Dec. 31, 2012
Derivative Instruments-Interest Rate Swap Contracts
Derivative Instruments-Interest Rate Swap Contracts	12. Derivative Instruments—Interest Rate Swap Contracts From time-to-time the Partnership and the Predecessor Entity utilizes derivative instruments for risk management purposes and does not utilize derivative instruments for trading or speculation purposes. The Partnership and the Predecessor Entity are exposed to interest rate risk primarily through their variable rate borrowings. The interest rate risk management strategy is to stabilize cash flow requirements by maintaining interest rate swaps contracts, as applicable, to convert any variable rate debt to a fixed rate debt. The notional amount of the interest rate swaps do not represent amounts exchanged by the parties. The amount exchanged is determined by reference to the notional amount and the other terms of the individual interest rate swap agreements. Any interest rate swaps would be carried as freestanding derivatives, which are considered an economic hedge. At December 31, 2011, the Predecessor Entity had interest rate swap contracts outstanding which hedge the Predecessor Entity's exposure to changes in interest rates and are accounted for using mark to market accounting. These derivative instruments were not contributed to the Partnership. The Partnership had no derivative instruments outstanding as of December 31, 2012. The Predecessor Entity accounts for changes in the fair value of interest rate swaps as income or expense in the current period as incurred, with such amounts included in the interest expense line of the accompanying consolidated and combined statement of operations. The Predecessor Entity's combined statement of operations included approximately $0.4 million loss, $1.3 million loss and $0.6 million gain for the period January 1, 2012, through October 30, 2012, and the years ended December 31, 2011 and 2010, respectively. The Partnership had no derivative instruments as of December 31, 2012. The Predecessor Entity was subject to counterparty risk as of December 31, 2012. Counterparty risk is the risk that the counterparty would not have honored its contractual obligations. The ability of the Predecessor Entity to realize the benefit of the derivative contracts was dependent on the creditworthiness of the counterparty, of which was expected to perform in accordance with the terms of the contracts.

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

+ References

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+ Details

Motor Fuels Taxes Payable and Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2012

Motor Fuels Taxes Payable and Accrued Expenses and Other Current Liabilities

Motor Fuels Taxes Payable and Accrued Expenses and Other Current Liabilities

13. Motor Fuels Taxes Payable and Accrued Expenses and Other Current Liabilities

Motor Fuels Taxes Payable

The motor fuels taxes collected on-behalf-of state, local and federal authorities excludes such amounts from sales revenue and cost of goods sold. As of December 31, 2012 and 2011, the fuel tax payable represent amounts due to various state taxing authorities.

Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following at (in thousands):

	Consolidated Lehigh Gas Partners LP as of December 31, 2012		Combined Lehigh Gas Entities (Predecessor) as of December 31, 2011

Interest expense	$	124	$	2,117
Payroll expenses		—		169
Professional fees		436		290
Express Lane working capital payable		1,791		—
Other items, net		948		1,344

Total accrued expenses and other current liabilities	$	3,299	$	3,920

Employer Sponsored Retirement Savings Plan	12 Months Ended
Employer Sponsored Retirement Savings Plan	Dec. 31, 2012
Employer Sponsored Retirement Savings Plan
Employer Sponsored Retirement Savings Plan	14. Employer Sponsored Retirement Savings Plan The Predecessor Entity sponsors a 401(k) defined contribution plan covering all employees. Participants are permitted to make pre-tax compensation deferral contributions up to established federal limits on aggregate participant contributions. The Predecessor Entity matches 100% of the first 3% of employee contributions and 50% of the next 2% of employee contributions up to a maximum of 4% of employee compensation. Discretionary profit-sharing contributions, if any, are determined annually by the Predecessor Entity's Board of Directors. Participants are 100% vested in the Predecessor Entity's employer matching contributions and discretionary profit-sharing contributions after 6 years of service, and are 0% and 20% vested after one and two years of service, respectively. Beginning January 1, 2012, the plan moved to a safe harbor match. Included in the selling, general and administrative expenses in the accompanying Combined Statements of Operations are approximately $0.2 million, $0.2 million and $0.2 million, in employer matching contributions for the period January 1, 2012, through October 30, 2012, and for the years ended December 31, 2011 and 2010, respectively. There were no discretionary profit-sharing contributions made under the 401(k) plan for the period January 1, 2012 through October 30, 2012, and the years ended December 31, 2011 and 2010. The Predecessor Entity is the employer of substantially all of the personnel who perform services on-behalf-of the Partnership. Accordingly, there is no compensation related expenses for the Partnership.

Fair Value Measurements

12 Months Ended

Dec. 31, 2012

Fair Value Measurements

Fair Value Measurements

15. Fair Value Measurements

The Partnership and the Predecessor Entity measures and reports certain financial and non-financial assets and liabilities on a fair value basis. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). GAAP specifies a three-level hierarchy that is used when measuring and disclosing fair value. The fair value hierarchy gives the highest priority to quoted prices available in active markets (i.e., observable inputs) and the lowest priority to data lacking transparency (i.e., unobservable inputs). An instrument's categorization within the fair value hierarchy is based on the lowest level of significant input to its valuation. The following is a description of the three hierarchy levels.



Level 1		Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Active markets are considered to be those in which transactions for the assets or liabilities occur in sufficient frequency and volume to provide pricing information on an ongoing basis.
Level 2		Quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability. This category includes quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in inactive markets.
Level 3		Unobservable inputs are not corroborated by market data. This category is comprised of financial and non-financial assets and liabilities whose fair value is estimated based on internally developed models or methodologies using significant inputs that are generally less readily observable from objective sources.

Transfers into or out of any hierarchy level are recognized at the end of the reporting period in which the transfers occurred. There were no transfers between any levels during the years ended December 31, 2012 or 2011.

Following are descriptions of the valuation methodologies used to measure material assets and liabilities at fair value and details of the valuation models, key inputs to those models and significant assumptions utilized.

Derivative instruments—The Partnership and the Predecessor Entity execute, from time to time, derivative contracts, such as interest rate swaps, as part of their overall risk management strategies. Any derivatives outstanding are reported at fair value based upon market quotes that are deemed to be observable inputs in an active market for similar assets and liabilities and are considered Level 2 inputs for purposes of fair value disclosures. The Partnership and the Predecessor Entity have not changed their valuation techniques or inputs during the years ended December 31, 2012 and 2011. For the Predecessor Entity, at December 31, 2011, the fair value of these derivative instruments was approximately $0.5 million, which was included in other liabilities in the combined balance sheet. The Partnership did not have any derivative instruments as of December 31, 2012.

For assets and liabilities measured on a non-recurring basis during the year, accounting guidance requires quantitative disclosures about the fair value measurements separately for each major category. See Note 5, Discontinued Operations and Assets Held for Sale, for a discussion of impairment charges to reduce the net book value of assets held for sale to fair value less cost to sell. Such fair value measurements were based on negotiated sales prices, or sales of comparable properties, and represent level 2 measurements.

Financial Instruments

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

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+ Details

Environmental Liabilities

12 Months Ended

Dec. 31, 2012

Environmental Liabilities

Environmental Liabilities

16. Environmental Liabilities

The Partnership currently owns or leases properties where refined petroleum products are being or have been handled. These properties and the refined petroleum products handled thereon may be subject to federal and state environmental laws and regulations. Under such laws and regulations, the Partnership could be required to remove or remediate containerized hazardous liquids or associated generated wastes (including wastes disposed of or abandoned by prior owners or operators), to clean up contaminated property arising from the release of liquids or wastes into the environment, including contaminated groundwater, or to implement best management practices to prevent future contamination.

The Partnership and the Predecessor Entities maintain insurance of various types with varying levels of coverage that is considered adequate under the circumstances to cover operations and properties. The insurance policies are subject to deductibles that are considered reasonable and not excessive. In addition, the Partnership and the Predecessor Entity have entered into indemnification and escrow agreements with various sellers in conjunction with several of their respective acquisitions, as further described below. Allocation of environmental liability is an issue negotiated in connection with each acquisition transactions. In each case, an assessment is made of potential environmental liability exposure based on available information. Based on that assessment and relevant economic and risk factors, a determination is made whether to, and the extent to which it will, assume liability for existing environmental conditions.

Environmental liabilities related to the contributed sites have not been assigned to the Partnership, and are still the responsibility of certain of the Predecessor Entities. As previously described, the Omnibus Agreement provides that certain of the Predecessor Entities must indemnify the Partnership for any costs or expenses that the Partnership incurs for environmental liabilities and third-party claims, regardless of when a claim is made, that are based on environmental conditions in existence prior to the closing of the Offering for contributed sites. Certain of the Predecessor Entities are the beneficiary of escrow accounts created to cover the cost to remediate certain environmental liabilities. In addition, certain of the Predecessor entities maintain insurance policies to cover environmental liabilities and/or, where available, participate in state programs that may also assist in funding the costs of environmental liabilities. Certain sites that were contributed to the Partnership, in accordance with the Contribution Agreement have identified as having existing environmental liabilities that are not covered by escrow accounts or insurance policies.

In connection with the Express Lane Acquisition (see Note 4. Acquisitions) 20 of the acquired sites have been identified by the state of Florida as having potential environmental matters. Of those sites, five have known matters and the remaining 15 are subject to further assessments, of which could be significant. The Partnership recorded an initial environmental liability of $1.2 million, of which $0.6 million is current and $0.6 million is long-term. Of that amount the Partnership is indemnified by third-party escrow funds of $0.3 million and state funds or insurance of $0.9 million.

The following table presents a summary roll forward of the Predecessor Entity's environmental liabilities, on an undiscounted basis, at December 31, 2012 (in thousands):

Environmental Liability Related to:	Balance at December 31, 2011		Additions 2012		Payments in 2012		Balance at December 31, 2012

Total Environmental Liabilities	$	25,819	$	834	$	4,763	$	21,890

The Predecessor Entity estimates used in these reserves are based on all known facts at the time and its assessment of the ultimate remedial action outcomes. The Predecessor Entity will adjust loss accruals as further information becomes available or circumstances change. Among the many uncertainties that impact the estimates are the necessary regulatory approvals for, and potential modification of, its remediation plans, the amount of data available upon initial assessment of the impact of soil or water contamination, changes in costs associated with environmental remediation services and equipment and the possibility of existing legal claims giving rise to additional claims.

A significant portion of the environmental reserves above has a corresponding indemnification asset. These indemnification assets consist primarily of third-party escrowed funds, state funds and insurance coverage. The breakdown of the indemnification assets is as follows (in thousands):

	Combined Lehigh Gas Entities (Predecessor) as of December 31, 2012		Combined Lehigh Gas Entities (Predecessor) as of December 31, 2011

Third-party escrows	$	7,988	$	10,041
State funds		4,051		5,619
Insurance coverage		6,037		6,821

Total indemnification assets	$	18,076	$	22,481

State funds represent probable state reimbursement amounts that would be payable to certain of the Predecessor Entities under state funds. Reimbursement will depend upon the continued maintenance and solvency of the state. Insurance coverage represents amounts deemed probable of reimbursement under insurance policies.

- Definition

The entire disclosure for environmental loss contingencies, such as presence of hazardous waste, relevant information from reports issued by regulators, and estimated costs to achieve compliance with regulatory requirements. This element may be used for all of an entity's disclosures about environmental loss contingencies.

+ References + Details

Partners' Capital	12 Months Ended
Partners' Capital	Dec. 31, 2012
Partners' Capital.
Partners' Capital	17. Partners' Capital In connection with the closing of the Offering, pursuant to an agreement with the Selected Lehigh Gas Entities, the Selected Lehigh Gas Entities contributed certain assets, liabilities, operations and/or equity interests (the "Contributed Assets") to the Partnership. In consideration of the Contributed Assets, the Partnership issued and/or distributed to the Selected Lehigh Gas Entities an aggregate: 625,000 Common Units, representing 8.3% of the Common Units outstanding, and 7,525,000 Subordinated Units, representing 100.0% of the Subordinated Units outstanding, which comprise in the aggregate 54.2% of the total Common Units and Subordinated Units outstanding. The Partnership issued 6,900,000 Common Units, inclusive of the underwriter's over-allotment option, in connection with the IPO.

- Definition

The entire disclosure for the formation, structure, control and ownership of the partnership. Disclosures related to accounts comprising partners' capital. Includes balances of general partners' capital account, limited partners' capital account, preferred partners' capital account and total partners' capital account and units outstanding; accumulated other comprehensive income; amount and nature of changes to amount of partner's capital and units outstanding by class, rights and privileges for each class of units; distribution policies and distributions paid by unit class; impact of and correction of an error in previously issued financial statements; limitations of partners' liability; redemption, conversion and distribution policies; and deferred compensation related to the issuance of units.

+ References + Details

Income Taxes

12 Months Ended

Dec. 31, 2012

Income Taxes

Income Taxes

18. Income Taxes

Lehigh Gas Partners LP is a limited partnership under the Internal Revenue Service Code and, accordingly, earnings or losses, to the extent not included in LGWS, its taxable subsidiary, are included in the tax returns of the individual partners for federal and state income tax purposes. Net earnings for financial statement purposes may differ significantly from taxable income reportable to unitholders as a result of differences between the tax basis and financial reporting basis of assets and liabilities, in addition to the allocation requirements related to taxable income under the Partnership Agreement.

As a limited partnership, Lehigh Gas Partners LP is generally not subject to income tax. However, the Partnership is subject to a statutory requirement that non-qualifying income (including income such as derivative gains from trading activities, service income, tank rentals and others) cannot exceed 10% of total gross income, determined on a calendar year basis under the applicable income tax provisions. If the amount of its non-qualifying income exceeds this statutory limit, it would be taxed as a corporation. Accordingly, certain activities that generate non-qualifying income are conducted through LGWS, the taxable corporate subsidiary. LGWS is subject to federal and state income tax and pays the income taxes related to the results of its operations. For the period October 31, 2012 through December 31, 2012, the Partnership's non-qualifying income did not exceed the statutory limit.

LGWS follows the asset and liability method of accounting for income taxes, under which deferred income taxes are recorded based upon differences between the financial reporting and tax basis of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the underlying assets are received and liabilities settled.

The components of the federal and state income tax expense (benefit) of LGWS are summarized as follows (in thousands):

	Consolidated Lehigh Gas Partners LP Period from October 31 to December 31, 2012

Current expense
Federal	$	269
State		73

Total income tax expense	$	342

As of December 31, 2012, the Partnership had deferred income tax assets of $1.4 million, comprised of $0.8 million related to rent and $0.6 million related to property, plant and equipment. The deferred tax assets were fully reserved against with a valuation allowance. Since $1.1 million of deferred tax assets existed at the date of the contribution from the Predecessor Entity, $1.1 million of the valuation allowance was recorded as a charge against Partners' Capital—affiliates. Any reduction in that portion of the valuation allowance will be recorded as a credit to Partners' Capital—affiliates.

The effective tax rate differs from the statutory rate due primarily to Partnership earnings that are generally not subject to federal and state income taxes at the Partnership level. The rate reconciliation is below:

	Consolidated Lehigh Gas Partners LP Period from October 31 to December 31, 2012

Consolidated loss from continuing operations before income taxes	$	(1,014	)
Loss from continuing operations before income taxes of the Partnership excluding LGWS		(1,037	)

Income from continuing operations before income taxes of LGWS		23

Federal income taxes at statutory rate		8
Increase due to:
State income taxes, net of federal income tax benefit		2
Valuation allowance adjustments		332

Total income tax expense	$	342

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Number 109
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Commitments and Contingencies

12 Months Ended

Dec. 31, 2012

Commitments and Contingencies.

Commitments and Contingencies

19. Commitments and Contingencies

Purchase Commitments

The future minimum volume purchase requirements forthcoming in year 2013 under the existing supply agreements are approximate gallons, with a purchase price at prevailing market rates for wholesale distributions. The Partnership and the Predecessor Entity purchased approximately 90.0 million, 431.2 million, 417.8 million and 415.9 million gallons of product under the existing supply agreements for the periods October 31, 2012 through December 31, 2012, and January 1, 2012 through October 30, 2012, and for the years ended December 31, 2011 and 2010, respectively, which included fulfillment of the minimum purchase obligation under these commitments. The following provides total future minimum volume purchase requirements (in thousands of gallons) for the following years (in thousands):


2013			247,143
2014			247,143
2015			244,810
2016			237,893
2017			218,809
Thereafter			2,521,894

Total			3,717,692

In the event for a given contract year the Partnership or the Predecessor Entity fails to purchase the required minimum volume, the underlying third party's exclusive remedies (depending on the magnitude of the failure) are either termination of the supply agreement and/or a financial penalty per gallon based on the volume shortfall for the given year. Neither the Partnership nor the Predecessor Entity incurred any penalties for the periods presented.

Grocery Guarantee

In December 2009, the Predecessor Entity entered into an agreement to guarantee amounts owed to a grocery supplier by an affiliated entity. The amount guaranteed as of December 31, 2011 was $1.9 million. No payments have been made under this guarantee. The Partnership was not party to the guarantee.

Legal Actions

In 2006 and 2007, a Lessee Dealer asserted claims against the Predecessor Entity regarding the improper termination of their franchise relationship. In December 2012, the plaintiff was awarded a settlement of $0.5 million of which the Predecessor Entity recorded as selling, general and administrative expense for the period January 1, 2012 through October 30, 2012.

In the normal course of business, the Partnership and the Predecessor Entity have and may become involved in legal actions relating to the ownership and operation of their properties and business. No provision has been made in the financials as management concluded that losses from outstanding legal actions are not reasonably possible. In management's opinion, the resolutions of any such pending legal actions are not expected to have a material adverse effect on its combined financial position, results of operations and cash flows. The Partnership and the Predecessor Entity maintain liability insurance on certain aspects of its businesses in amounts deemed adequate by management. However, there is no assurance that this insurance will be adequate to protect them from all material expenses related to potential future claims or these levels of insurance will be available in the future at economically acceptable prices.

Environmental Liabilities

See Note 16 Environmental Liabilities for a discussion of the Partnership and the Predecessor Entity's environmental liabilities.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Related-Party Transactions	12 Months Ended
Related-Party Transactions	Dec. 31, 2012
Related-Party Transactions
Related-Party Transactions	20. Related-Party Transactions The related party transactions with the Partnership and the Predecessor Entity and other affiliated entities under common control not part of the Predecessor Entity ("Affiliates") are as follows: Advances to Affiliates The Predecessor Entity served as a lender and borrower of funds and a clearinghouse for the settlement of receivables and payables for its Affiliates. Amounts due from Affiliates for these types of transactional activities amounted to $5.9 million at December 31, 2011. Revenues from Fuel Sales to Affiliates The Partnership and the Predecessor Entity sell refined petroleum products to their Affiliates at prevailing market prices at the time of delivery. Revenues and cost of revenues from fuel sales to affiliates are disclosed in the accompanying Consolidated and Combined Statements of Operations. Mandatorily Redeemable Preferred Equity In December 2008, the Predecessor Entity issued non-voting preferred member interests of $12.0 million to certain related individuals. The holders of the preferred interests received semi-annual dividend payments at an increasing coupon rate, not to exceed 18.0%. The initial coupon rate of 9.0% would have increased 3.0% every six months and was capped at 18.0%. In the event of a default, as defined by the preferred interest agreement, the interest rate may have increased to 24.0%. At any time following the initial issuance, the Predecessor Entity had the right to repurchase the preferred member interests at a price equal to the initial issuance plus any accrued and unpaid dividends. In February 2011, the Predecessor Entity amended the terms under the preferred membership interest agreement. Pursuant to the amendment, the holders of preferred member interest received semi-annual dividend payments at a rate of 12.0% with a default rate of 18.0%. In addition, the holder had the option to request payment of all accrued but unpaid dividends and principal due any time after October 1, 2013. Pursuant to an amendment in May 2012, the interest rate increased to 15.0% for the period from September 1, 2012 through August 31, 2013. Dividend payments, including accrued dividends, are recorded as interest expense. For the period January 1, 2012 through October 30, 2012, and the years ended December 31, 2011 and 2010, the Predecessor Entity recorded preferred interest expense of $1.3 million, $1.4 million, and $1.7 million, respectively. In September 2012, the Predecessor Entity and the holders entered into an agreement for an aggregate $13.0 million payment to cancel the mandatorily redeemable preferred equity (the cancellation payment), along with payments accrued and unpaid at the applicable rate discussed above. The aggregate cancellation payment includes $12.0 million for the face value of the mandatorily redeemable equity and an additional $1.0 million in consideration for a contractual modification to provide for the early cancellation and redemption of the mandatorily redeemable preferred equity. As the cancellation payment was simultaneous with the Offering, the additional $1.0 million in consideration for early cancellation was accounted for on the Predecessor Entity's combined financial statements in the accounting period corresponding with the closing of the Offering. In connection with the Offering, the preferred member interests were paid in full with proceeds from the Offering. Management Fees In accordance with the Omnibus Agreement, the Partnership is required to pay LGC (as previously defined) a management fee, which is initially an amount equal to (1) $420,000 per month plus (2) $0.0025 for each gallon of motor fuel the Partnership distributes per month. In addition, and subject to certain restrictions on LGC's ability to incur third-party fees, costs, taxes and expenses, the Partnership is required to reimburse LGC and the General Partner for all reasonable out-of-pocket third-party fees, costs, taxes and expenses incurred by LGC or the General Partner on the Partnership's behalf in connection with providing the services required to be provided by LGC under the Omnibus Agreement. For the period October 31, 2012 through December 31, 2012, the Partnership paid $1.1 million in management fees under the Omnibus Agreement, and are included as contra-expense amounts in the Predecessor Entity selling, general and administrative expenses in the accompanying Consolidated Statement of Income. The Predecessor Entity charged management fees to its Affiliates and these amounts are included as contra-expense amounts in selling, general and administrative expenses in the accompanying Combined Statements of Income. The amounts recorded for these management fees were approximately $3.7 million, $2.3 million, and $0 million for the period January 1, 2012 through October 30, 2012, and for the years ended December 31, 2011 and 2010, respectively. These management fees reflected the allocation of certain overhead expenses of the Predecessor Entity and included costs of centralized corporate functions, such as legal, accounting, information technology, insurance and other corporate services. The allocation methods for these costs included: estimates of the costs and level of support attributable to its Affiliates for legal, accounting, and usage and headcount for information technology. Note Receivable In May 2009, the Predecessor Entity received a secured promissory note for $0.2 million from a related party. Pursuant to the terms of the note, the Predecessor Entity is entitled to receive monthly installment payments of principal and interest payments through May 2029 and this note shall bear interest at a fixed rate of 7% per annum. At December 31, 2011, the unpaid principal balance of the note was approximately $0.2 million, and was included in deferred financing fees and other assets in the Combined Balance Sheet. The note receivable was not contributed to the Partnership. Operating Leases of Gasoline Stations as Lessor The Partnership and the Predecessor Entity lease certain gas stations to their Affiliates under cancelable operating leases. The rental income under these agreements totaled $3.2 million, $5.7 million, $7.8 million and $7.2 million for the period October 31, 2012 through December 31, 2012, and the period January 1, 2012 through October 30, 2012, and for the years ended December 31, 2011 and 2010, respectively. Operating Leases of Gasoline Stations as Lessee The Partnership and the Predecessor Entity lease certain gas stations from their Affiliates under cancelable operating leases. Total expenses incurred under these agreements totaled $0.2 million, $0.6 million, $0.6 million and $0.6 million for the periods October 31, 2012 through December 31, 2012, and the period January 1, 2012 through October 30, 2012, and for the years ended December 31, 2011 and 2010, respectively.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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+ Details

Interim Financial Results (unaudited)

12 Months Ended

Dec. 31, 2012

Interim Financial Results (unaudited)

Interim Financial Results (unaudited)

21. Interim Financial Results (unaudited, in thousands, except per unit data)

	Consolidated Lehigh Gas Partners LP Period from October 31 to December 31, 2012			Combined Lehigh Gas Entities (Predecessor) Period from October 1 to October 30, 2012			Combined Lehigh Gas Entities (Predecessor) Third Quarter 2012(2)(3)			Combined Lehigh Gas Entities (Predecessor) Second Quarter 2012(2)(4)			Combined Lehigh Gas Entities (Predecessor) First Quarter 2012(2)

Revenues:
Revenues from fuel sales	$	161,319		$	88,664		$	270,598		$	299,647		$	276,332
Revenues from fuel sales to affiliates		145,168			68,856			230,754			186,762			134,767
Rental income		1,950			1,068			3,184			2,971			3,113
Rental income from affiliates		3,228			720			2,090			1,047			1,851
Revenues from retail merchandise and other		—			4			3			4			3

Total revenues		311,665			159,312			506,629			490,431			416,066
Costs and Expenses:
Cost of revenues from fuel sales		156,815			85,550			265,380			291,630			271,661
Cost of revenues from fuel sales to affiliates		139,736			67,722			226,274			183,208			132,167
Cost of revenues for retail merchandise and other		—			—			—			—			—
Rent expense		2,045			1,237			3,464			2,795			2,067
Operating expenses		541			(288	)		1,824			1,466			1,732
Depreciation and amortization		2,551			1,782			3,536			3,726			4,729
Selling, general and administrative expenses(1)		9,676			(4,469	)		3,722			5,267			5,291
Gain on sale of assets		(471	)		—			(146	)		(1,892	)		(1,081	)

Total costs and operating expenses		310,893			151,534			504,054			486,200			416,566

Operating income (loss)		772			7,778			2,575			4,231			(500	)
Interest expense, net		(1,926	)		(1,088	)		(3,388	)		(3,501	)		(3,392	)
Loss on extinguishment of debt		—			(571	)		—			—			—
Other income (expense), net		140			(776	)		372			347			718

(Loss) Income from continuing operations		(1,014	)		5,343			(441	)		1,077			(3,174	)
Income tax expense from continuing operations		342			—			—			—			—
Income (loss) from discontinued operations		—			9			(9	)		169			140

Net (loss) income	$	(1,356	)	$	5,352		$	(450	)	$	1,246		$	(3,034	)

Limited partners' interest in net loss from continuing operations	$	(1,356	)		n/a			n/a			n/a			n/a
Net loss allocated to common units	$	(678	)
Net loss allocated to subordinated units	$	(678	)
Net loss per common unit—basic and diluted	$	(0.09	)
Net loss per subordinated unit—basic and diluted	$	(0.09	)

(1): The net credit to the selling, general and administrative expenses for the period from October 1, 2012 to October 30, 2012, for the Predecessor Entity resulted from the reimbursement from the Partnership, upon the closing date of the IPO, for the Offering costs paid by the Predecessor Entity, partially offset by expenses incurred by the Predecessor Entity during that period.

(2): The results of operations for the first, second, and third quarters of 2012 have been revised from those previously reported for retrospective revisions in discontinued operations.
(3): Revenues from fuel sales and cost of revenues from fuel sales were revised from amounts previously reported for an adjustment related to the classification motor fuel taxes, with both line items increased by $34.8 million. Revenues from fuel sales to affiliates and cost of revenues from fuel sales to affiliates were revised from amounts previously reported for an adjustment related to the classification of motor fuel taxes, with both line items increased by $29.5 million.
(4): Revenues from fuel sales and cost of revenues from fuel sales were revised from amounts previously reported for an adjustment related to the classification motor fuel taxes, with both line items increased by $29.1 million.

	Combined Lehigh Gas Entities (Predecessor) Total 2011			Combined Lehigh Gas Entities (Predecessor) Fourth Quarter 2011			Combined Lehigh Gas Entities (Predecessor) Third Quarter 2011			Combined Lehigh Gas Entities (Predecessor) Second Quarter 2011			Combined Lehigh Gas Entities (Predecessor) First Quarter 2011

Revenues:
Revenues from fuel sales	$	1,236,644		$	277,705		$	330,411		$	346,887		$	281,641
Revenues from fuel sales to affiliates		365,106			166,029			58,168			85,078			55,831
Rental income		12,633			3,303			3,288			3,053			2,989
Rental income from affiliates		7,792			2,323			1,959			1,758			1,752
Revenues from retail merchandise and other		1,389			339			400			358			292

Total revenues		1,623,564			449,699			394,226			437,134			342,505
Costs and Expenses:
Cost of revenues from fuel sales		1,204,440			263,503			327,403			337,715			275,819
Cost of revenues from fuel sales to affiliates		359,005			170,282			50,473			83,277			54,973
Cost of revenues for retail merchandise and other		1,066			263			311			264			228
Rent expense		9,402			2,416			2,458			2,385			2,143
Operating expenses		6,608			1,859			1,468			1,871			1,410
Depreciation and amortization		11,996			3,503			3,086			2,855			2,552
Selling, general and administrative expenses		12,709			2,848			3,037			3,742			3,082
(Gain) loss on sale of assets		(3,188	)		(1,573	)		17			(928	)		(704	)

Total costs and operating expenses		1,602,038			443,101			388,253			431,181			339,503

Operating income		21,526			6,598			5,973			5,953			3,002
Interest expense, net		(12,082	)		(2,439	)		(3,109	)		(4,772	)		(1,762	)
Other income, net		1,245			518			290			123			314

Income from continuing operations		10,689			4,677			3,154			1,304			1,554
(Loss) income from discontinued operations		(779	)		36			19			14			(848	)

Net income	$	9,910		$	4,713		$	3,173		$	1,318		$	706

(1): The results of operations have been revised from those previously reported for retrospective revisions in discontinued operations.

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References + Details

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2012
Subsequent Events
Subsequent Events	22. Subsequent Events On January 17, 2013, the Partnership declared a quarterly cash distribution of $0.2948 per Common and Subordinated Unit. This cash distribution represents a prorated amount that, on an equivalent, full-quarter basis, would be equal to the minimum quarterly distribution of $0.4375 per unit per quarter ($1.75 per unit on an annualized basis). This prorated amount corresponds to the periods from the Offering closing date through December 31, 2012. The cash distribution was subsequently paid February 15, 2013. On March 15, 2013, the Partnership issued 446,420 phantom units under the Lehigh Gas Partners LP 2012 Incentive Award Plan. Each phantom unit is the equivalent common unit representing a limited partner interest in the Partnership. These phantom units will vest in equal, one-third installments on each of March 15, 2014, March 15, 2015 and March 15, 2016.

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2012

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

Lehigh Gas Partners LP
For the Period October 31, 2012 through December 31, 2012, the period January 1, 2012 through October 30, 2012, and the for the Years ended December 31, 2011 and 2010

(In thousands)

Description	Balance at Beginning of Period		Charged to Costs and Expenses		Charged to Other Accounts(1)		Recoveries		Write Offs		Balance at End of Period

October 31, 2012 through December 31, 2012(Partnership)
Allowance for doubtful accounts—accounts receivable	$	—	$	—	$	—	$	—	$	—	$	—
Valuation allowance—deferred tax assets(1)	$	—	$	332	$	1,074	$	—	$	—	$	1406

January 1, 2012 through October 30, 2012(Predecessor)
Allowance for doubtful accounts—accounts receivable	$	37	$	87	$	—	$	—	$	—	$	124
Year ended December 31, 2011(Predecessor)
Allowance for doubtful accounts—accounts receivable	$	90	$	99	$	—	$	—	$	152	$	37
Year ended December 31, 2010(Predecessor)
Allowance for doubtful accounts—accounts receivable	$	320	$	76	$	—	$	—	$	306	$	90

(1): Upon the contribution from the Predecessor Entity, which was a non-taxable entity, to the Partnership, which has a wholly owned taxable subsidiary, a valuation allowance was recorded to fully reserve against the deferred tax assets recorded for the temporary differences between book and tax bases in the net liabilities contributed. As such, the valuation allowance recorded at the time of the contribution was charged against the Partners' Capital—affiliates account of the Partnership.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2012

Summary of Significant Accounting Policies

Use of Estimates

Use of Estimates

Fair Value Measurements

Fair Value Measurements

Segment Reporting

Segment Reporting

Revenue Recognition

Revenue Recognition

The following table presents the Partnership and the Predecessor Entity's products as a percentage of total sales for the following periods:



Gasoline	93.7	%	94.1	%	92.0	%	92.0	%
Diesel fuel	6.2	%	5.8	%	7.9	%	7.9	%
Other	0.1	%	0.1	%	0.1	%	0.1	%

Total	100.0	%	100.0	%	100.0	%	100.0	%

Motor Fuel Taxes

Motor Fuel Taxes

Cost of Sales

Cost of Sales



ExxonMobil	44.3	%	40.5	%	48.9	%	57.1	%
Motiva Enterprises	14.4	%	18.8	%	24.6	%	14.2	%
BP Products	27.3	%	26.7	%	5.1	%	5.6	%
Valero	4.7	%	4.2	%	12.1	%	13.2	%

The table does not include amounts related to the Chevron agreement acquired with the Express Lane acquisition. The Partnership anticipates this supplier will be significant in the future.

Cash and Cash Equivalents

Cash and Cash Equivalents

Accounts Receivable

Accounts Receivable

Inventories

Inventories

Property and Equipment

Property and Equipment

Debt Issuance Costs

Debt Issuance Costs

Intangibles and Other Long-Lived Assets

Intangibles and Other Long-Lived Assets

Goodwill

Goodwill

The annual impairment assessment of goodwill is a two-step process:

•

In step 1 of the goodwill impairment test, the fair value of the reporting unit is compared with its carrying amount, including goodwill. If the fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is not considered impaired. If the carrying amount of a reporting unit exceeds its fair value, then companies must perform the second step of the goodwill impairment test to measure the amount of impairment loss, if any.

•

In step 2 of the goodwill impairment test, the implied fair value of reporting unit goodwill is compared with the carrying amount of that goodwill. If the carrying amount of the reporting unit goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized in an amount equal to that excess.

Environmental and Other Liabilities

Environmental and Other Liabilities

Leases

Leases

Acquisition Accounting

Acquisition Accounting

Assets Held for Sale and Discontinued Operations

Assets Held for Sale and Discontinued Operations

Income Taxes

Income Taxes

Asset Retirement Obligation

Asset Retirement Obligations

Derivative Instruments

Derivative Instruments

Allocation of Net Income

Allocation of Net Income

The Partnership did not pay any distributions and the IDRs and the General Partner were not allocated any income during the period from October 31, 2012 to December 31, 2012.

Earnings Per-Unit

Earnings Per-Unit

Comprehensive Income or Loss

Comprehensive Income or Loss

Equity-Based Compensation

Equity-Based Compensation

Recent Accounting Pronouncements

Recent Accounting Pronouncements

Initial Public Offering (Tables)

12 Months Ended

Dec. 31, 2012

Initial Public Offering

Summary of the Contributed Assets

The following is a summary of the Contributed Assets (in thousands):


Accounts receivable	$	16,550
Property, plant & equipment, net		194,194
Other intangibles, net		10,180
Goodwill		4,043
Prepaid and other assets		7,044

Total assets contributed		232,011

Accounts payable		17,445
Fuel taxes payable and other accrued expenses		11,152
Debt(1)		182,911
Mandatorily redeemable preferred stock(1)		13,000
Lease financing obligations		71,401
Other long-term liabilities		9,177

Total liabilities contributed		305,086

Net total liabilities contributed	$	73,075

(1): Subsequently paid off with proceeds from the Offering

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2012

Sales | Product line

Concentration of products and supplies

Schedule of Partnership and the Predecessor Entity's concentration risk



Gasoline	93.7	%	94.1	%	92.0	%	92.0	%
Diesel fuel	6.2	%	5.8	%	7.9	%	7.9	%
Other	0.1	%	0.1	%	0.1	%	0.1	%

Total	100.0	%	100.0	%	100.0	%	100.0	%

Cost of Sales | Suppliers

Concentration of products and supplies

Schedule of Partnership and the Predecessor Entity's concentration risk



ExxonMobil	44.3	%	40.5	%	48.9	%	57.1	%
Motiva Enterprises	14.4	%	18.8	%	24.6	%	14.2	%
BP Products	27.3	%	26.7	%	5.1	%	5.6	%
Valero	4.7	%	4.2	%	12.1	%	13.2	%

- Definition

Tabular disclosure of the nature of a concentration, a benchmark to which it is compared, and the percentage that the risk is to the benchmark.

+ References + Details

Acquisitions (Tables)

12 Months Ended

Dec. 31, 2012

Express Lane

Acquisitions

Schedule of fair values of the assets acquired and liabilities assumed

The following table summarizes the preliminary fair values of the assets acquired and liabilities assumed at the Express Lane Agreements acquisition date (in thousands):


Land	$	3,900
Buildings		8,100
Equipment		15,500
Wholesale fuel distribution rights		15,000
Lease agreements with below average market value		2,600
Environmental indemnification assets		1,177
Net working capital		1,822

Total identifiable assets	$	48,099

Lease agreements with above average market value		2,500
Environmental liabilities		1,177

Total identifiable liabilities		3,677

Net identifiable assets acquired		44,422
Goodwill		993

Net assets acquired	$	45,415

Schedule of pro forma information

The following is unaudited pro forma information related to the Express Lane Acquisition as if the transaction had occurred on January 1, 2011 (in thousands):

	Consolidated Lehigh Gas Partners LP Period from October 31 to December 31, 2012		Combined Lehigh Gas Entities (Predecessor) Period from January 1 to October 30, 2012		Combined Lehigh Gas Entities (Predecessor) Year Ended December 31, 2011

Revenue	$	341,339	$	1,772,511	$	1,847,179
Net Income	$	3,514	$	3,877	$	10,862

Dunmore Oil and JoJo Oil

Acquisitions

Schedule of fair values of the assets acquired and liabilities assumed

The following table summarizes the fair values of the assets acquired and liabilities assumed at the Dunmore Asset Purchase Agreement Acquisition Date (in thousands):


Land	$	6,500
Buildings		9,700
Equipment		4,200
Wholesale fuel distribution rights		8,200

Total identifiable assets	$	28,600

Lease agreements with above average market value		200

Net identifiable assets acquired		28,400
Goodwill		600

Net assets acquired	$	29,000

Motiva | Predecessor

Acquisitions

Schedule of fair values of the assets acquired and liabilities assumed

The following table summarizes the fair values of the assets acquired and liabilities assumed at the Motiva Acquisition Date (in thousands) (in thousands):


Land	$	10,850
Buildings		7,830
Equipment		5,470
Wholesale fuel supply agreements		5,734
Lease agreements with above average market value		337

Total identifiable assets	$	30,221

Environmental liabilities	$	1,521

Total liabilities assumed		1,521

Net identifiable assets acquired		28,700
Goodwill		1,714

Net assets acquired	$	30,414

Schedule of amounts of revenue and net income related to assets acquired, included in Combined Statements of Operations

	2011

Revenue	$	920
Net Income	$	128

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References + Details

Discontinued Operations and Assets Held for Sale (Tables)

12 Months Ended

Dec. 31, 2012

Discontinued Operations and Assets Held for Sale

Schedule of operating results of the locations included in discontinued operations

The following operating results of the locations are included in discontinued operations for all periods presented (in thousands):

	Combined Lehigh Gas Entities (Predecessor) Period from January 1 to October 30, 2012			Combined Lehigh Gas Entities (Predecessor) For the Year Ended December 31, 2011			Combined Lehigh Gas Entities (Predecessor) For the Year Ended December 31, 2010

Revenues:
Revenues from fuel sales	$	4,132		$	5,670		$	56,494
Rental income		104			125			1,520

Total revenues		4,236			5,795			58,014
Costs and Expenses:
Cost of revenues from fuel sales		4,019			5,548			55,258
Operating expenses		49			55			2,634
Depreciation and amortization		50			157			1,542
(Gain) loss on sale of assets		(237	)		540			2,470

Total costs and operating expenses		3,881			6,300			61,904

Operating income (loss)		355			(505	)		(3,890	)
Interest expense, net		(46	)		(274	)		(2,709	)

Income (loss) from discontinued operations	$	309		$	(779	)	$	(6,599	)

Schedule of assets of operations held for sale

Assets held for sale are as follows (in thousands):

	Consolidated Lehigh Gas Partners LP as of December 31, 2012			Combined Lehigh Gas Entities (Predecessor) as of December 31, 2011

Assets held for sale:
Property and equipment, at cost:
Land	$	1,351		$	388
Buildings and improvements		435			376
Equipment and other		163			20

Total property and equipment, at cost		1,949			784

Less accumulated depreciation		(334	)		(41	)

Total assets held for sale		1,615			743

Liabilities related to assets held for sale:
Long-term debt		—			183

Total liabilities related to assets held for sale		—			183

Net assets held for sale	$	1,615		$	560

Inventory (Tables)

12 Months Ended

Dec. 31, 2012

Inventory

Schedule of inventory

Inventory consisted of the following (in thousands):

	Combined Lehigh Gas Entities (Predecessor) as of December 31, 2011

Gasoline	$	943
Diesel fuel		174
Kerosene		44
Store merchandise		86

Total inventory	$	1,247

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2012

Property and Equipment

Schedule of property and equipment

Property and equipment, net consisted of the following at (in thousands):

	Consolidated Lehigh Gas Partners LP as of December 31, 2012			Combined Lehigh Gas Entities (Predecessor) as of December 31, 2011

Land	$	98,117		$	110,614
Buildings and improvements		108,508			77,497
Leasehold improvements		4,260			4,778
Equipment and other		60,972			38,118

Property and equipment—total		271,857			231,007
Less: Accumulated depreciation and amortization		(28,835	)		(28,614	)

Property and equipment	$	243,022		$	202,393

Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2012

Goodwill and Intangible Assets

Schedule of changes in the carrying amount of goodwill

Changes in the carrying amount of goodwill consisted of the following at (in thousands):

	Consolidated Lehigh Gas Partners LP		Combined Lehigh Gas Entities (Predecessor)

Balance at December 31, 2011		—	$	4,487
Goodwill contributed to the Partnership	$	4,043		(4,043	)
Goodwill from acquisitions		1,593		—

Balance at December 31, 2012	$	5,636	$	444

Schedule of intangible assets

Intangible assets consist of the following (in thousands):

	Consolidated Lehigh Gas Partners LP as of December 31, 2012							Combined Lehigh Gas Entities (Predecessor) as of December 31, 2011

	Gross Amount		Accumulated Amortization			Net Amount		Gross Amount		Accumulated Amortization			Net Amount
Wholesale fuel supply agreements	$	16,451	$	(7,151	)	$	9,300	$	20,428	$	(8,879	)	$	11,549
Wholesale fuel distribution rights		23,200		—			23,200		—		—			—
Customer lists		—		—			—		150		—			150
Trademarks		134		(40	)		94		134		(27	)		107
Below market leases		3,422		(414	)		3,008		822		(249	)		573

Total	$	43,207	$	(7,605	)	$	35,602	$	21,534	$	(9,155	)	$	12,379

Schedule of Partnership's expected amortization expense

The following represents the Partnership's expected amortization expense for the next five years, including amortization of above and below market lease intangible assets (in thousands):


2013	$	4,044
2014		3,871
2015		3,854
2016		3,593
2017		3,354

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References + Details

Debt (Tables)

12 Months Ended

Dec. 31, 2012

Debt

Schedule of debt

(in thousands)	Consolidated Lehigh Gas Partners LP as of December 31, 2012		Combined Lehigh Gas Entities (Predecessor) as of December 31, 2011

Revolving term loan, net of discount of $2,547 at December 31, 2011	$	—	$	164,264
Revolving credit facility		183,751		—
Term loan, net of discount		—		6,077
Mortgage notes		—		15,128

		183,751		185,469
Less liabilities of operations held for sale		—		183
Less current portion of debt		—		7,757

Long-term portion of debt, net of discount	$	183,751	$	177,529

Financing Obligations and Operating Leases (Tables)

12 Months Ended

Dec. 31, 2012

Financing Obligations and Operating Leases

Schedule of future minimum payments under financing obligations

The future minimum payments under these financing obligations as of December 31, 2012 are as follows (in thousands):

	Financing Obligations

2013	$	6,453
2014		6,876
2015		6,992
2016		7,007
2017		6,979
Thereafter		89,113

Total future minimum lease payments	$	123,420

Less Interest component		47,440

Present value of minimum lease payments		75,980

Current portion		2,187

Long-term portion	$	73,793

Schedule of future minimum rent receivable under non-cancelable operating leases

Future minimum lease payments under non-cancelable operating leases, including leases with unrelated third parties and LGO, with terms greater than one year as of December 31, 2012, are as follows (in thousands):


2013	$	33,959
2014		31,706
2015		29,394
2016		28,230
2017		28,347
Thereafter		291,706

Total future minimum lease payments	$	443,342

Schedule of future minimum lease payments under operating leases

At December 31, 2012, the future minimum lease payments under gasoline station operating leases were as follows (in thousands):


2013	$	13,728
2014		12,873
2015		11,851
2016		11,210
2017		10,572
Thereafter		74,328

Total future minimum lease payments	$	134,562

Motor Fuels Taxes Payable and Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2012

Motor Fuels Taxes Payable and Accrued Expenses and Other Current Liabilities

Schedule of accrued expenses and other current liabilities

Accrued expenses and other current liabilities consisted of the following at (in thousands):

	Consolidated Lehigh Gas Partners LP as of December 31, 2012		Combined Lehigh Gas Entities (Predecessor) as of December 31, 2011

Interest expense	$	124	$	2,117
Payroll expenses		—		169
Professional fees		436		290
Express Lane working capital payable		1,791		—
Other items, net		948		1,344

Total accrued expenses and other current liabilities	$	3,299	$	3,920

Environmental Liabilities (Tables) - Predecessor

12 Months Ended

Dec. 31, 2012

Environmental Liabilities

Summary roll forward of environmental liabilities, on an undiscounted basis

The following table presents a summary roll forward of the Predecessor Entity's environmental liabilities, on an undiscounted basis, at December 31, 2012 (in thousands):

Environmental Liability Related to:	Balance at December 31, 2011		Additions 2012		Payments in 2012		Balance at December 31, 2012

Total Environmental Liabilities	$	25,819	$	834	$	4,763	$	21,890

Schedule of breakdown of the indemnification assets

The breakdown of the indemnification assets is as follows (in thousands):

	Combined Lehigh Gas Entities (Predecessor) as of December 31, 2012		Combined Lehigh Gas Entities (Predecessor) as of December 31, 2011

Third-party escrows	$	7,988	$	10,041
State funds		4,051		5,619
Insurance coverage		6,037		6,821

Total indemnification assets	$	18,076	$	22,481

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Income Taxes

Schedule of components of the federal and state income tax expense (benefit)

The components of the federal and state income tax expense (benefit) of LGWS are summarized as follows (in thousands):

	Consolidated Lehigh Gas Partners LP Period from October 31 to December 31, 2012

Current expense
Federal	$	269
State		73

Total income tax expense	$	342

Schedule of reconciliation of effective tax rate and statutory rate due primarily to Partnership earnings that are generally not subject to federal and state income taxes at the Partnership level

	Consolidated Lehigh Gas Partners LP Period from October 31 to December 31, 2012

Consolidated loss from continuing operations before income taxes	$	(1,014	)
Loss from continuing operations before income taxes of the Partnership excluding LGWS		(1,037	)

Income from continuing operations before income taxes of LGWS		23

Federal income taxes at statutory rate		8
Increase due to:
State income taxes, net of federal income tax benefit		2
Valuation allowance adjustments		332

Total income tax expense	$	342

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2012

Commitments and Contingencies.

Schedule of total future minimum volume purchase requirements

The following provides total future minimum volume purchase requirements (in thousands of gallons) for the following years (in thousands):


2013			247,143
2014			247,143
2015			244,810
2016			237,893
2017			218,809
Thereafter			2,521,894

Total			3,717,692

Interim Financial Results (unaudited) (Tables)

12 Months Ended

Dec. 31, 2012

Interim Financial Results (unaudited)

Schedule of interim financial results

	Consolidated Lehigh Gas Partners LP Period from October 31 to December 31, 2012			Combined Lehigh Gas Entities (Predecessor) Period from October 1 to October 30, 2012			Combined Lehigh Gas Entities (Predecessor) Third Quarter 2012(2)(3)			Combined Lehigh Gas Entities (Predecessor) Second Quarter 2012(2)(4)			Combined Lehigh Gas Entities (Predecessor) First Quarter 2012(2)

Revenues:
Revenues from fuel sales	$	161,319		$	88,664		$	270,598		$	299,647		$	276,332
Revenues from fuel sales to affiliates		145,168			68,856			230,754			186,762			134,767
Rental income		1,950			1,068			3,184			2,971			3,113
Rental income from affiliates		3,228			720			2,090			1,047			1,851
Revenues from retail merchandise and other		—			4			3			4			3

Total revenues		311,665			159,312			506,629			490,431			416,066
Costs and Expenses:
Cost of revenues from fuel sales		156,815			85,550			265,380			291,630			271,661
Cost of revenues from fuel sales to affiliates		139,736			67,722			226,274			183,208			132,167
Cost of revenues for retail merchandise and other		—			—			—			—			—
Rent expense		2,045			1,237			3,464			2,795			2,067
Operating expenses		541			(288	)		1,824			1,466			1,732
Depreciation and amortization		2,551			1,782			3,536			3,726			4,729
Selling, general and administrative expenses(1)		9,676			(4,469	)		3,722			5,267			5,291
Gain on sale of assets		(471	)		—			(146	)		(1,892	)		(1,081	)

Total costs and operating expenses		310,893			151,534			504,054			486,200			416,566

Operating income (loss)		772			7,778			2,575			4,231			(500	)
Interest expense, net		(1,926	)		(1,088	)		(3,388	)		(3,501	)		(3,392	)
Loss on extinguishment of debt		—			(571	)		—			—			—
Other income (expense), net		140			(776	)		372			347			718

(Loss) Income from continuing operations		(1,014	)		5,343			(441	)		1,077			(3,174	)
Income tax expense from continuing operations		342			—			—			—			—
Income (loss) from discontinued operations		—			9			(9	)		169			140

Net (loss) income	$	(1,356	)	$	5,352		$	(450	)	$	1,246		$	(3,034	)

Limited partners' interest in net loss from continuing operations	$	(1,356	)		n/a			n/a			n/a			n/a
Net loss allocated to common units	$	(678	)
Net loss allocated to subordinated units	$	(678	)
Net loss per common unit—basic and diluted	$	(0.09	)
Net loss per subordinated unit—basic and diluted	$	(0.09	)

(1): The net credit to the selling, general and administrative expenses for the period from October 1, 2012 to October 30, 2012, for the Predecessor Entity resulted from the reimbursement from the Partnership, upon the closing date of the IPO, for the Offering costs paid by the Predecessor Entity, partially offset by expenses incurred by the Predecessor Entity during that period.

(2): The results of operations for the first, second, and third quarters of 2012 have been revised from those previously reported for retrospective revisions in discontinued operations.
(3): Revenues from fuel sales and cost of revenues from fuel sales were revised from amounts previously reported for an adjustment related to the classification motor fuel taxes, with both line items increased by $34.8 million. Revenues from fuel sales to affiliates and cost of revenues from fuel sales to affiliates were revised from amounts previously reported for an adjustment related to the classification of motor fuel taxes, with both line items increased by $29.5 million.
(4): Revenues from fuel sales and cost of revenues from fuel sales were revised from amounts previously reported for an adjustment related to the classification motor fuel taxes, with both line items increased by $29.1 million.

	Combined Lehigh Gas Entities (Predecessor) Total 2011			Combined Lehigh Gas Entities (Predecessor) Fourth Quarter 2011			Combined Lehigh Gas Entities (Predecessor) Third Quarter 2011			Combined Lehigh Gas Entities (Predecessor) Second Quarter 2011			Combined Lehigh Gas Entities (Predecessor) First Quarter 2011

Revenues:
Revenues from fuel sales	$	1,236,644		$	277,705		$	330,411		$	346,887		$	281,641
Revenues from fuel sales to affiliates		365,106			166,029			58,168			85,078			55,831
Rental income		12,633			3,303			3,288			3,053			2,989
Rental income from affiliates		7,792			2,323			1,959			1,758			1,752
Revenues from retail merchandise and other		1,389			339			400			358			292

Total revenues		1,623,564			449,699			394,226			437,134			342,505
Costs and Expenses:
Cost of revenues from fuel sales		1,204,440			263,503			327,403			337,715			275,819
Cost of revenues from fuel sales to affiliates		359,005			170,282			50,473			83,277			54,973
Cost of revenues for retail merchandise and other		1,066			263			311			264			228
Rent expense		9,402			2,416			2,458			2,385			2,143
Operating expenses		6,608			1,859			1,468			1,871			1,410
Depreciation and amortization		11,996			3,503			3,086			2,855			2,552
Selling, general and administrative expenses		12,709			2,848			3,037			3,742			3,082
(Gain) loss on sale of assets		(3,188	)		(1,573	)		17			(928	)		(704	)

Total costs and operating expenses		1,602,038			443,101			388,253			431,181			339,503

Operating income		21,526			6,598			5,973			5,953			3,002
Interest expense, net		(12,082	)		(2,439	)		(3,109	)		(4,772	)		(1,762	)
Other income, net		1,245			518			290			123			314

Income from continuing operations		10,689			4,677			3,154			1,304			1,554
(Loss) income from discontinued operations		(779	)		36			19			14			(848	)

Net income	$	9,910		$	4,713		$	3,173		$	1,318		$	706

(1): The results of operations have been revised from those previously reported for retrospective revisions in discontinued operations.

Organization and Basis of Presentation (Details) - Common units - shares		1 Months Ended
	Nov. 09, 2012	Oct. 30, 2012
Initial public offering
Common units issued, net of over-allotment option		6,000,000
Common units exercised by underwriters under over-allotment option	900,000

Initial Public Offering (Details)			1 Months Ended	2 Months Ended	10 Months Ended	12 Months Ended
Initial Public Offering (Details)	Nov. 09, 2012 $ / shares shares	Oct. 30, 2012 USD ($) $ / shares shares	Oct. 30, 2012 USD ($) $ / shares $ / gal shares	Dec. 31, 2012 USD ($) shares	Oct. 30, 2012 USD ($) $ / shares	Dec. 31, 2012 USD ($) shares	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Initial Public Offering
Proceeds from the offering applied to cash distributions				$ 36,740,000
Accounts receivable				3,700,000		$ 3,700,000
Property, plant & equipment, Net				243,022,000		243,022,000
Other intangibles, Net				35,602,000		35,602,000
Goodwill				5,636,000		5,636,000
Total assets				315,810,000		315,810,000
Accounts payable				14,238,000		14,238,000
Debt				183,751,000		183,751,000
Other long-term liabilities				13,023,000		13,023,000
Total liabilities				301,265,000		301,265,000
Offering expenses				$ 6,300,000		$ 6,300,000
Long-term Incentive Plan
Initial Public Offering
Maximum number of units to be delivered under the Plan \| shares				1,505,000		1,505,000
Entities owned by the adult children of Warren Kimber
Initial Public Offering
Proceeds from the offering applied to payment for cancellation of mandatorily redeemable preferred equity			$ 13,000,000
Termination fee			1,000,000
Mandatorily redeemable preferred equity			$ 500,000
LGC \| Phantom units \| Long-term Incentive Plan
Initial Public Offering
Number of units available for grant \| shares				500,000		500,000
Period during which phantom units can be granted				180 days
Common units
Initial Public Offering
Common units issued, net of over-allotment option \| shares			6,000,000
Units issued \| shares		625,000	6,900,000
Common Units price to public (in dollars per unit) \| $ / shares	$ 20.00	$ 20.00	$ 20.00		$ 20.00
Common units exercised by underwriters under over-allotment option \| shares	900,000
Proceeds (net of underwriting discounts and structuring fees)			$ 125,700,000
Offering expenses			2,600,000
Proceeds from sale of common units exercised by underwriters under over-allotment option			16,700,000
Common units \| Long-term Incentive Plan
Initial Public Offering
Units issued \| shares						0
Predecessor
Initial Public Offering
Proceeds from the offering applied to cash distributions					$ 7,670,000		$ 18,793,000	$ 26,577,000
Accounts receivable							5,766,000
Property, plant & equipment, Net							202,393,000
Other intangibles, Net							12,379,000
Goodwill				$ 444,000		$ 444,000	4,487,000
Total assets							271,136,000
Accounts payable							13,166,000
Debt							185,469,000
Accrued but unpaid dividends on mandatorily redeemable preferred equity							12,000,000
Other long-term liabilities							9,228,000
Total liabilities							303,823,000
Topper and entities
Initial Public Offering
Proceeds from the offering applied to cash distributions			20,000,000
Revolving term loan, net of discount
Initial Public Offering
Proceeds from the offering applied to the repayment of debt			57,800,000
Revolving term loan, net of discount \| Predecessor
Initial Public Offering
Debt							164,264,000
Mortgage Notes
Initial Public Offering
Proceeds from the offering applied to the repayment of debt			$ 14,300,000
Mortgage Notes \| Predecessor
Initial Public Offering
Debt							$ 15,128,000
Contribution Agreement \| Common units and Subordinated Units
Initial Public Offering
Units outstanding (as a percent)		54.20%	54.20%		54.20%
Accounts receivable		$ 16,550,000	$ 16,550,000		$ 16,550,000
Property, plant & equipment, Net		194,194,000	194,194,000		194,194,000
Other intangibles, Net		10,180,000	10,180,000		10,180,000
Goodwill		4,043,000	4,043,000		4,043,000
Prepaid and other assets		7,044,000	7,044,000		7,044,000
Total assets		232,011,000	232,011,000		232,011,000
Accounts payable		17,445,000	17,445,000		17,445,000
Fuel taxes payable and other accrued expenses		11,152,000	11,152,000		11,152,000
Debt		182,911,000	182,911,000		182,911,000
Accrued but unpaid dividends on mandatorily redeemable preferred equity		13,000,000	13,000,000		13,000,000
Lease financing obligations		71,401,000	71,401,000		71,401,000
Other long-term liabilities		9,177,000	9,177,000		9,177,000
Total liabilities		305,086,000	305,086,000		305,086,000
Net total liabilities contributed		$ 73,075,000	$ 73,075,000		$ 73,075,000
Contribution Agreement \| Common units
Initial Public Offering
Units issued \| shares			625,000
Units outstanding (as a percent)		8.30%	8.30%		8.30%
Contribution Agreement \| Subordinated Units
Initial Public Offering
Units issued \| shares			7,525,000
Units outstanding (as a percent)		100.00%	100.00%		100.00%
Omnibus Agreement
Initial Public Offering
Initial term of the agreement			4 years
Automatic renewal term of agreement			1 year
Advance written notice period for terminating or extending term of agreement			180 days
Omnibus Agreement \| LGC
Initial Public Offering
Initial management fee, per month			$ 420,000
Initial management fee, per gallon per month of motor fuel distributed \| $ / gal			0.0025
Management fees				$ 1,100,000
Wholesale Supply Agreement \| LGO
Initial Public Offering
Period for which entity will exclusively distribute motor fuel to all sites operated by one of entity's affiliated entity			15 years

Summary of Significant Accounting Policies (Details) - item	10 Months Ended	12 Months Ended
	Oct. 30, 2012	Dec. 31, 2012
Summary of Significant Accounting Policies
Number of operating segment		1
Predecessor
Summary of Significant Accounting Policies
Number of operating segment	1

Summary of Significant Accounting Policies (Details 2)	2 Months Ended	10 Months Ended	12 Months Ended
Summary of Significant Accounting Policies (Details 2)	Dec. 31, 2012	Oct. 30, 2012	Dec. 31, 2011	Dec. 31, 2010
Sales \| Products
Partnership and the Predecessor Entity's products as a percentage of total sales
Concentration risk percentage	100.00%
Sales \| Products \| Predecessor
Partnership and the Predecessor Entity's products as a percentage of total sales
Concentration risk percentage		100.00%	100.00%	100.00%
Sales \| Products \| Gasoline
Partnership and the Predecessor Entity's products as a percentage of total sales
Concentration risk percentage	93.70%
Sales \| Products \| Gasoline \| Predecessor
Partnership and the Predecessor Entity's products as a percentage of total sales
Concentration risk percentage		94.10%	92.00%	92.00%
Sales \| Products \| Diesel fuel
Partnership and the Predecessor Entity's products as a percentage of total sales
Concentration risk percentage	6.20%
Sales \| Products \| Diesel fuel \| Predecessor
Partnership and the Predecessor Entity's products as a percentage of total sales
Concentration risk percentage		5.80%	7.90%	7.90%
Sales \| Products \| Other
Partnership and the Predecessor Entity's products as a percentage of total sales
Concentration risk percentage	0.10%
Sales \| Products \| Other \| Predecessor
Partnership and the Predecessor Entity's products as a percentage of total sales
Concentration risk percentage		0.10%	0.10%	0.10%
Cost of Sales \| Suppliers \| ExxonMobil
Partnership and the Predecessor Entity's products as a percentage of total sales
Concentration risk percentage	44.30%
Cost of Sales \| Suppliers \| ExxonMobil \| Predecessor
Partnership and the Predecessor Entity's products as a percentage of total sales
Concentration risk percentage		40.50%	48.90%	57.10%
Cost of Sales \| Suppliers \| Motiva Enterprises
Partnership and the Predecessor Entity's products as a percentage of total sales
Concentration risk percentage	14.40%
Cost of Sales \| Suppliers \| Motiva Enterprises \| Predecessor
Partnership and the Predecessor Entity's products as a percentage of total sales
Concentration risk percentage		18.80%	24.60%	14.20%
Cost of Sales \| Suppliers \| BP Products
Partnership and the Predecessor Entity's products as a percentage of total sales
Concentration risk percentage	27.30%
Cost of Sales \| Suppliers \| BP Products \| Predecessor
Partnership and the Predecessor Entity's products as a percentage of total sales
Concentration risk percentage		26.70%	5.10%	5.60%
Cost of Sales \| Suppliers \| Valero
Partnership and the Predecessor Entity's products as a percentage of total sales
Concentration risk percentage	4.70%
Cost of Sales \| Suppliers \| Valero \| Predecessor
Partnership and the Predecessor Entity's products as a percentage of total sales
Concentration risk percentage		4.20%	12.10%	13.20%

Summary of Significant Accounting Policies (Details 3)	12 Months Ended
Summary of Significant Accounting Policies (Details 3)	Dec. 31, 2012
Buildings improvements \| Minimum
Property and Equipment
Estimated useful lives of related assets	8 years
Buildings improvements \| Maximum
Property and Equipment
Estimated useful lives of related assets	20 years
Equipment \| Minimum
Property and Equipment
Estimated useful lives of related assets	5 years
Equipment \| Maximum
Property and Equipment
Estimated useful lives of related assets	15 years
Vehicles and office furniture and equipment \| Minimum
Property and Equipment
Estimated useful lives of related assets	3 years
Vehicles and office furniture and equipment \| Maximum
Property and Equipment
Estimated useful lives of related assets	7 years
Leasehold improvements \| Minimum
Property and Equipment
Estimated useful lives of related assets	7 years
Leasehold improvements \| Maximum
Property and Equipment
Estimated useful lives of related assets	10 years

Summary of Significant Accounting Policies (Details 4) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Income Taxes
Uncertain tax positions	$ 0
Predecessor
Income Taxes
Uncertain tax positions		$ 0
Wholesale fuel supply agreements
Intangibles and Other Long-Lived Assets
Estimated useful lives	10 years
Wholesale fuel distribution rights
Intangibles and Other Long-Lived Assets
Estimated useful lives	10 years
Trademarks
Intangibles and Other Long-Lived Assets
Estimated useful lives	10 years
Lease agreements with above average market value
Intangibles and Other Long-Lived Assets
Estimated useful lives	5 years
Lease agreements with below average market value
Intangibles and Other Long-Lived Assets
Estimated useful lives	5 years

Summary of Significant Accounting Policies (Details 5) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2012 USD ($) $ / shares
Asset Retirement Obligation
Asset retirement obligations \| $	$ 0.6
Allocation of Net Income
Maximum percentage of quarterly distributions out of operating surplus	50.00%
Incentive distribution per limited partner unit (in dollars per unit) \| $ / shares	$ 0.6563

Acquisitions (Details) $ in Thousands						1 Months Ended	2 Months Ended	10 Months Ended	12 Months Ended
Acquisitions (Details) $ in Thousands	Dec. 21, 2012 USD ($) item	Sep. 01, 2011 item	Aug. 31, 2011 USD ($) item	Aug. 31, 2011 USD ($) item	May 31, 2011 USD ($) item	Dec. 31, 2012 USD ($)	Dec. 31, 2012 USD ($)	Oct. 30, 2012 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)
Equipment \| Minimum
Pro forma information
Estimated useful life									5 years
Equipment \| Maximum
Pro forma information
Estimated useful life									15 years
Wholesale fuel distribution rights
Pro forma information
Estimated weighted average useful life									10 years
Lease agreements with above average market value
Pro forma information
Estimated weighted average useful life									5 years
Lease agreements with below average market value
Pro forma information
Estimated weighted average useful life									5 years
Wholesale fuel supply agreements
Pro forma information
Estimated weighted average useful life									10 years
Other Acquisition
Purchase of property from a related party
Consideration paid for purchase of property from a related party						$ 2,900
Dunmore Oil and JoJo Oil
Acquisitions
Number of locations acquired \| item	24
Number of locations acquired as a fee simple interest \| item	23
Number of locations acquired as leasehold interests \| item	1
Aggregate purchase price consideration of cash	$ 28,000
Escrow deposit	500
Fair values of the assets acquired and liabilities assumed
Total identifiable assets	28,600
Net identifiable assets acquired	28,400
Goodwill	600
Net assets acquired	29,000
Pro forma information
Acquisition related costs						400	$ 400		$ 400
Dunmore Oil and JoJo Oil \| LGO
Acquisitions
Rental income, net of expenses	1,700
Advance rent payments	500
Dunmore Oil and JoJo Oil \| Non-compete agreement \| Joseph Gentile, Jr
Acquisitions
Aggregate purchase price consideration of cash	$ 500
Period of non-compete agreement	5 years
Dunmore Oil and JoJo Oil \| Land
Fair values of the assets acquired and liabilities assumed
Property Plant and Equipment	$ 6,500
Dunmore Oil and JoJo Oil \| Buildings
Fair values of the assets acquired and liabilities assumed
Property Plant and Equipment	$ 9,700
Pro forma information
Estimated useful life	20 years
Dunmore Oil and JoJo Oil \| Equipment
Fair values of the assets acquired and liabilities assumed
Property Plant and Equipment	$ 4,200
Dunmore Oil and JoJo Oil \| Equipment \| Minimum
Pro forma information
Estimated useful life	5 years
Dunmore Oil and JoJo Oil \| Equipment \| Maximum
Pro forma information
Estimated useful life	15 years
Dunmore Oil and JoJo Oil \| Wholesale fuel distribution rights
Fair values of the assets acquired and liabilities assumed
Intangible Asset Agreement	$ 8,200
Pro forma information
Estimated weighted average useful life	10 years
Dunmore Oil and JoJo Oil \| Lease agreements with above average market value
Fair values of the assets acquired and liabilities assumed
Lease agreements with above average market value	$ 200
Express Lane
Acquisitions
Aggregate purchase price	45,400
Aggregate purchase price consideration of cash	41,900
Escrow deposit	1,100
Portion of escrow deposit allocated for funding of any indemnification or similar claims made	1,000
Portion of escrow deposit allocated for pending completion of environmental remediation measures	100
Portion of escrow deposit allocated to Tax Escrow	600
Fair values of the assets acquired and liabilities assumed
Environmental indemnification assets	1,177
Net working capital	1,822
Total identifiable assets	48,099
Environmental liabilities	1,177
Total liabilities assumed	3,677
Net identifiable assets acquired	44,422
Goodwill	993
Net assets acquired	45,415
Post closing preliminary adjustment	$ 1,800
Period for valuation and completion of purchase price	1 year
Pro forma information
Revenue							341,339
Net Income							3,514
Acquisition related costs						500	500		500
Express Lane \| LGO
Acquisitions
Rental income, net of expenses	$ 4,600
Advance rent payments	$ 1,000
Receivables						$ 1,800	$ 1,800		$ 1,800
Express Lane \| Express Lane Stock Purchase Agreement
Acquisitions
Number of locations acquired \| item	39
Number of locations acquired as a fee simple interest \| item	1
Number of locations acquired as leasehold interests \| item	38
Period of non-compete agreement	4 years
Express Lane \| Express Lane Purchase and Sale Agreement
Acquisitions
Number of locations acquired as a fee simple interest \| item	6
Number of wholesale fuel supply agreements acquired \| item	2
Express Lane \| Land
Fair values of the assets acquired and liabilities assumed
Property Plant and Equipment	$ 3,900
Express Lane \| Buildings
Fair values of the assets acquired and liabilities assumed
Property Plant and Equipment	$ 8,100
Pro forma information
Estimated useful life	20 years
Express Lane \| Equipment
Fair values of the assets acquired and liabilities assumed
Property Plant and Equipment	$ 15,500
Express Lane \| Equipment \| Minimum
Pro forma information
Estimated useful life	5 years
Express Lane \| Equipment \| Maximum
Pro forma information
Estimated useful life	15 years
Express Lane \| Wholesale fuel distribution rights
Fair values of the assets acquired and liabilities assumed
Intangible Asset Agreement	$ 15,000
Pro forma information
Estimated weighted average useful life	10 years
Express Lane \| Lease agreements with above average market value
Fair values of the assets acquired and liabilities assumed
Lease agreements with above average market value	$ 2,500
Pro forma information
Estimated weighted average useful life									5 years
Express Lane \| Lease agreements with below average market value
Fair values of the assets acquired and liabilities assumed
Intangible Asset Agreement	$ 2,600
Pro forma information
Estimated weighted average useful life									5 years
Express Lane \| Predecessor
Pro forma information
Revenue								$ 1,772,511		$ 1,847,179
Net Income								$ 3,877		10,862
Motiva \| Predecessor
Acquisitions
Number of locations acquired \| item		26		12	14
Number of locations acquired as a fee simple interest \| item			21
Number of locations acquired as leasehold interests \| item			5
Number of wholesale fuel supply agreements acquired \| item			56
Aggregate purchase price consideration of cash			$ 30,400	$ 30,400
Proceeds from borrowings under a credit agreement			20,300
Fair values of the assets acquired and liabilities assumed
Total identifiable assets			30,221	30,221
Environmental liabilities			1,521	1,521
Total liabilities assumed			1,521	1,521
Net identifiable assets acquired			28,700	28,700
Goodwill			1,714	1,714	$ 1,700
Net assets acquired			30,414	30,414
Pro forma information
Acquisition related costs										1,200
Amounts of revenue and net income related to assets acquired
Revenue										920
Net Income										$ 128
Motiva \| Predecessor \| Land
Fair values of the assets acquired and liabilities assumed
Property Plant and Equipment			10,850	10,850
Motiva \| Predecessor \| Buildings
Fair values of the assets acquired and liabilities assumed
Property Plant and Equipment			$ 7,830	7,830
Pro forma information
Estimated useful life			20 years
Motiva \| Predecessor \| Equipment
Fair values of the assets acquired and liabilities assumed
Property Plant and Equipment			$ 5,470	5,470
Motiva \| Predecessor \| Equipment \| Minimum
Pro forma information
Estimated useful life			3 years
Motiva \| Predecessor \| Equipment \| Maximum
Pro forma information
Estimated useful life			10 years
Motiva \| Predecessor \| Wholesale fuel distribution rights
Fair values of the assets acquired and liabilities assumed
Intangible Asset Agreement			$ 5,734	5,734
Pro forma information
Estimated weighted average useful life			10 years
Motiva \| Predecessor \| Lease agreements with above average market value
Fair values of the assets acquired and liabilities assumed
Intangible Asset Agreement			$ 337	$ 337

Discontinued Operations and Assets Held for Sale (Details) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended							10 Months Ended	12 Months Ended
	Oct. 30, 2012 USD ($)	Dec. 31, 2012 USD ($) item	Sep. 30, 2012 USD ($)	Jun. 30, 2012 USD ($)	Mar. 31, 2012 USD ($)	Dec. 31, 2011 USD ($) item	Sep. 30, 2011 USD ($)	Jun. 30, 2011 USD ($)	Mar. 31, 2011 USD ($)	Oct. 30, 2012 USD ($)	Dec. 31, 2012 USD ($) item	Dec. 31, 2011 USD ($) item	Dec. 31, 2010 USD ($)
Assets held for sale:
Impairment charges related to assets held-for-sale		$ 400
Number of locations held for sale \| item		5									5
Total property and equipment, at cost		$ 1,949									$ 1,949
Less accumulated depreciation		(334)									(334)
Total assets held for sale		1,615									1,615
Liabilities related to assets held for sale:
Net assets held for sale		1,615									$ 1,615
Assets sale completion period											P12M
Land
Assets held for sale:
Total property and equipment, at cost		1,351									$ 1,351
Buildings and improvements
Assets held for sale:
Total property and equipment, at cost		435									435
Equipment and other
Assets held for sale:
Total property and equipment, at cost		$ 163									$ 163
Predecessor
Discontinued Operations and Assets Held for Sale
Net sales proceeds										$ 800		$ 16,100	$ 19,000
Revenues:
Revenues from fuel sales										4,132		5,670	56,494
Rental income										104		125	1,520
Total revenues										4,236		5,795	58,014
Costs and Expenses:
Cost of revenues from fuel sales										4,019		5,548	55,258
Operating expenses										49		55	2,634
Depreciation and amortization										50		157	1,542
(Gain) loss on sale of assets										(237)		540	2,470
Total costs and operating expenses										3,881		6,300	61,904
Operating income (loss)										355		(505)	(3,890)
Interest expense, net										(46)		(274)	(2,709)
Income (loss) from discontinued operations	$ 9		$ (9)	$ 169	$ 140	$ 36	$ 19	$ 14	$ (848)	309		(779)	$ (6,599)
Assets held for sale:
Impairment charges related to assets held-for-sale										$ 800		$ 0
Number of locations held for sale \| item						2						2
Total property and equipment, at cost						$ 784						$ 784
Less accumulated depreciation						(41)						(41)
Total assets held for sale						743						743
Liabilities related to assets held for sale:
Long-term debt						183						183
Total liabilities related to assets held for sale						183						183
Net assets held for sale						560						560
Predecessor \| Land
Assets held for sale:
Total property and equipment, at cost						388						388
Predecessor \| Buildings and improvements
Assets held for sale:
Total property and equipment, at cost						376						376
Predecessor \| Equipment and other
Assets held for sale:
Total property and equipment, at cost						$ 20						$ 20

Notes Receivable (Details) $ in Thousands	1 Months Ended	2 Months Ended	10 Months Ended	12 Months Ended
Notes Receivable (Details) $ in Thousands	Jan. 31, 2011 USD ($) item	Dec. 31, 2012 USD ($)	Oct. 30, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2009 USD ($) item
Notes Receivable
Proceeds received in full satisfaction of notes, principal amount		$ 10
Predecessor
Notes Receivable
Proceeds received in full satisfaction of notes, principal amount			$ 690	$ 4,275
Predecessor \| Notes receivable 2009
Notes Receivable
Note receivable					$ 3,600
Number of debt instruments held \| item					4
Number of monthly interest only installments \| item					11
Reference rate					one-month LIBOR
Margin on variable reference interest rate (as a percent)					2.50%
Proceeds received in full satisfaction of notes, principal amount				3,600
Proceeds received in full satisfaction of notes, interest amount				$ 100
Predecessor \| Notes receivable 2011
Notes Receivable
Note receivable	$ 2,700
Proceeds received in full satisfaction of notes, principal amount			$ 700
Number of locations sold \| item	32
Number of annual installments for settlement of receivables \| item	4
Annual installments receivable	$ 700

Inventory (Details) - Predecessor $ in Thousands	Dec. 31, 2011 USD ($)
Inventory
Gasoline	$ 943
Diesel fuel	174
Kerosene	44
Store merchandise	86
Total inventory	$ 1,247

Property and Equipment (Details) - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Oct. 30, 2012	Dec. 31, 2011	Dec. 31, 2010
Property and Equipment
Property and equipment-total	$ 271,857
Less: Accumulated depreciation and amortization	(28,835)
Property and Equipment, net	243,022
Depreciation	2,200
Land
Property and Equipment
Property and equipment-total	98,117
Buildings and improvements
Property and Equipment
Property and equipment-total	108,508
Leasehold improvements
Property and Equipment
Property and equipment-total	4,260
Equipment and other
Property and Equipment
Property and equipment-total	60,972
Sales-leaseback and capital leases
Property and Equipment
Property and equipment-total	57,500
Less: Accumulated depreciation and amortization	$ (5,000)
Predecessor
Property and Equipment
Property and equipment-total			$ 231,007
Less: Accumulated depreciation and amortization			(28,614)
Property and Equipment, net			202,393
Depreciation		$ 11,900	9,700	$ 11,400
Predecessor \| Land
Property and Equipment
Property and equipment-total			110,614
Predecessor \| Buildings and improvements
Property and Equipment
Property and equipment-total			77,497
Predecessor \| Leasehold improvements
Property and Equipment
Property and equipment-total			4,778
Predecessor \| Equipment and other
Property and Equipment
Property and equipment-total			$ 38,118

Goodwill and Intangible Assets (Details) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
Goodwill and Intangible Assets (Details) $ in Thousands	Dec. 31, 2012 USD ($) item	Oct. 30, 2012 USD ($)	Dec. 31, 2012 USD ($) item	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)	Dec. 21, 2012 USD ($)	Aug. 31, 2011 USD ($)	May 31, 2011 USD ($)
Changes in the carrying amount of goodwill
Goodwill contributed to the Partnership			$ 4,043
Goodwill from acquisitions			1,593
Balance at the end of the period	$ 5,636		$ 5,636
Goodwill impairment disclosure
Goodwill impairment losses	$ 0
Number of reporting units tested for impairment \| item	1		1
Express Lane
Changes in the carrying amount of goodwill
Goodwill						$ 993
Predecessor
Changes in the carrying amount of goodwill
Balance at the beginning of the period		$ 4,487	$ 4,487
Goodwill contributed to the Partnership			(4,043)
Balance at the end of the period	$ 444		444	$ 4,487
Goodwill impairment disclosure
Goodwill impairment losses		$ 0		$ 0	$ 0
Predecessor \| Motiva
Changes in the carrying amount of goodwill
Goodwill							$ 1,714	$ 1,700
Dunmore Oil and JoJo Oil
Changes in the carrying amount of goodwill
Goodwill	$ 600		$ 600

Goodwill and Intangible Assets (Details 2) - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2012	Oct. 30, 2012	Dec. 31, 2011	Dec. 31, 2010
Goodwill and Intangible Assets
Finite-lived intangible assets, Gross Amount	$ 43,207
Finite-lived intangible assets, Accumulated Amortization	(7,605)
Intangible assets, Net Amount	35,602
Amortization expense	300		$ 2,400
Expected amortization expense
2013	4,044
2014	3,871
2015	3,854
2016	3,593
2017	3,354
Wholesale fuel supply agreements
Goodwill and Intangible Assets
Finite-lived intangible assets, Gross Amount	16,451
Finite-lived intangible assets, Accumulated Amortization	(7,151)
Finite-lived intangible assets, Net Amount	9,300
Wholesale fuel distribution rights
Goodwill and Intangible Assets
Finite-lived intangible assets, Gross Amount	23,200
Finite-lived intangible assets, Net Amount	23,200
Trademarks
Goodwill and Intangible Assets
Finite-lived intangible assets, Gross Amount	134
Finite-lived intangible assets, Accumulated Amortization	(40)
Finite-lived intangible assets, Net Amount	94
Below market leases
Goodwill and Intangible Assets
Finite-lived intangible assets, Gross Amount	3,422
Finite-lived intangible assets, Accumulated Amortization	(414)
Finite-lived intangible assets, Net Amount	$ 3,008
Predecessor
Goodwill and Intangible Assets
Finite-lived intangible assets, Gross Amount			21,534
Finite-lived intangible assets, Accumulated Amortization			(9,155)
Intangible assets, Net Amount			12,379
Amortization expense		$ 1,900		$ 2,000
Predecessor \| Wholesale fuel supply agreements
Goodwill and Intangible Assets
Finite-lived intangible assets, Gross Amount			20,428
Finite-lived intangible assets, Accumulated Amortization			(8,879)
Finite-lived intangible assets, Net Amount			11,549
Predecessor \| Customer Lists
Goodwill and Intangible Assets
Indefinite-lived intangible assets, Customer lists			150
Predecessor \| Trademarks
Goodwill and Intangible Assets
Finite-lived intangible assets, Gross Amount			134
Finite-lived intangible assets, Accumulated Amortization			(27)
Finite-lived intangible assets, Net Amount			107
Predecessor \| Below market leases
Goodwill and Intangible Assets
Finite-lived intangible assets, Gross Amount			822
Finite-lived intangible assets, Accumulated Amortization			(249)
Finite-lived intangible assets, Net Amount			$ 573

Debt (Details) $ in Thousands		1 Months Ended					2 Months Ended	10 Months Ended	12 Months Ended
Debt (Details) $ in Thousands	Dec. 30, 2009 USD ($)	Oct. 30, 2012 USD ($) item	Dec. 31, 2010 USD ($)	Nov. 30, 2009 USD ($)	Sep. 30, 2009 USD ($)	Dec. 31, 2008 USD ($) item	Dec. 31, 2012 USD ($)	Oct. 30, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)	Feb. 29, 2012 USD ($)	Dec. 30, 2010 USD ($)
Debt
Total debt							$ 183,751
Long term portion of debt, net of discount							183,751
Financing fees recorded as debt discount							0
Amortization of financing fees							409
Revolving term loan, net of discount
Debt
Early repayment of debt		$ 57,800
Mortgage Notes
Debt
Early repayment of debt		14,300
Senior secured revolving credit facility
Debt
Total debt							183,751
Maximum borrowing capacity		249,000						$ 249,000
Amount by which maximum borrowing capacity may be increased		$ 75,000						75,000
Number of financial covenants \| item		2
Number of trailing quarters to measure leverage ratio \| item		4
Interest incurred							$ 800
Lender fees		$ 4,100						$ 4,100
Weighted average interest rate (as a percent)							3.00%
Amortization of financing fees							$ 400
Write off of deferred financing fees							$ 600
Senior secured revolving credit facility \| Minimum
Debt
Commitment fee on used portion of revolving credit (as a percent)		0.375%
Combined Interest Charge Coverage Ratio		300.00%
Senior secured revolving credit facility \| Maximum
Debt
Commitment fee on used portion of revolving credit (as a percent)		0.50%
Combined Leverage Ratio		440.00%
Senior secured revolving credit facility \| Maximum \| After December 31, 2013
Debt
Combined Leverage Ratio		425.00%
Senior secured revolving credit facility \| LIBOR \| First option
Debt
Reference rate		LIBOR
Senior secured revolving credit facility \| LIBOR \| First option \| Minimum
Debt
Margin on variable reference interest rate (as a percent)		2.25%						2.25%
Senior secured revolving credit facility \| LIBOR \| First option \| Maximum
Debt
Margin on variable reference interest rate (as a percent)		3.50%						3.50%
Senior secured revolving credit facility \| LIBOR \| First option \| First period option
Debt
Reference rate period		1 month
Senior secured revolving credit facility \| LIBOR \| First option \| Second period option
Debt
Reference rate period		2 months
Senior secured revolving credit facility \| LIBOR \| First option \| Third period option
Debt
Reference rate period		3 months
Senior secured revolving credit facility \| LIBOR \| First option \| Fourth period option
Debt
Reference rate period		6 months
Senior secured revolving credit facility \| LIBOR \| Second option
Debt
Reference rate		one month LIBOR
Margin on variable reference interest rate (as a percent)		1.00%						1.00%
Senior secured revolving credit facility \| Base rate \| Second option
Debt
Reference rate		agent established rate
Senior secured revolving credit facility \| Base rate \| Second option \| Minimum
Debt
Margin on variable reference interest rate (as a percent)		1.25%						1.25%
Senior secured revolving credit facility \| Base rate \| Second option \| Maximum
Debt
Margin on variable reference interest rate (as a percent)		2.50%						2.50%
Senior secured revolving credit facility \| Federal funds effective rate \| Second option
Debt
Reference rate		federal funds
Margin on variable reference interest rate (as a percent)		0.50%						0.50%
Swingline loan
Debt
Maximum borrowing capacity		$ 7,500						$ 7,500
Standby letters of credit
Debt
Maximum borrowing capacity		35,000						35,000
Predecessor
Debt
Total debt									$ 185,469
Less liabilities of operations held for sale									183
Less current portion of debt									7,757
Long term portion of debt, net of discount									177,529
Financing fees recorded as debt discount									2,547
Amortization of debt discount								642	678	$ 1,499
Amortization of financing fees								486	662	844
Gain on extinguishment of debt		(571)						(571)		1,200
Predecessor \| Revolving term loan, net of discount
Debt
Total debt									$ 164,264
Amount of credit facility												$ 175,000
Interest rate (as a percent)									3.40%
Interest incurred								5,000	$ 5,400	100
Lender fees												4,200
Financing fees recorded as debt discount									2,547			2,600
Deferred financing fees		$ 3,100						$ 3,100				1,600
Amortization of debt discount									$ 500
Weighted average interest rate (as a percent)		3.30%						3.30%	3.50%
Amortization of financing fees								$ 500	$ 400
Predecessor \| Revolving term loan, net of discount \| Minimum
Debt
Margin on variable reference interest rate (as a percent)		1.25%						1.25%
Predecessor \| Revolving term loan, net of discount \| Maximum
Debt
Margin on variable reference interest rate (as a percent)		3.00%						3.00%
Predecessor \| Revolving facility
Debt
Maximum borrowing capacity											$ 48,000	40,000
Fund which may be drawn upon for operating purposes												15,000
Increase in borrowing capacity											$ 8,000
Commitment fee								0.50%
Predecessor \| Revolving facility \| LIBOR
Debt
Reference rate		LIBOR
Predecessor \| Revolving facility \| Base rate
Debt
Reference rate		base rate
Predecessor \| Short term advances
Debt
Maximum borrowing capacity												5,000
Predecessor \| Letters of credit
Debt
Maximum borrowing capacity												$ 20,000
Initial fee (as a percent)												0.25%
Outstanding letters of credit									11,200
Predecessor \| Term loan portion of revolving credit facility
Debt
Amount of credit facility			$ 135,000						155,000	135,000
Principal amounts payable in quarterly										1,600
Increase in borrowing capacity									20,000
Predecessor \| Term loan, net of discount
Debt
Total debt									$ 6,077
Margin on variable reference interest rate (as a percent)	2.00%
Interest rate (as a percent)									5.25%
Interest incurred								$ 40	$ 400	$ 400
Term Loan, monthly installment payments	$ 100
Weighted average interest rate (as a percent)		5.25%	5.25%					5.25%		5.25%
Predecessor \| Term loan, net of discount \| Base rate
Debt
Reference rate		base rate
Predecessor \| Mortgage Notes
Debt
Total debt									15,128
Amount of credit facility						$ 23,600
Interest incurred								$ 500	$ 700	$ 900
Lender fees						$ 200
Number of lenders \| item						2
Weighted average interest rate (as a percent)		4.00%	3.90%					4.00%	4.00%	3.90%
Amortization of financing fees								$ 10	$ 40	$ 30
Predecessor \| Mortgage Notes \| Maximum
Debt
Margin on variable reference interest rate (as a percent)		5.00%						5.00%
Predecessor \| Mortgage Notes \| Base rate
Debt
Reference rate		index rate
Predecessor \| Promissory notes \| BP acquisition
Debt
Amount by which maximum borrowing capacity may be increased				$ 6,700	$ 5,500
Interest incurred										900
Aggregate outstanding principal balance			$ 11,800							11,800
Early repayment of debt										10,600
Gain on extinguishment of debt										1,200
Predecessor \| 2009 Term Note
Debt
Interest incurred										2,900
Lender fees				900
Amount outstanding				40,600	$ 40,600
Amount repaid			32,900
Amortization of debt discount and deferred financing fees									200	300
Third party fees				$ 100
Predecessor \| 2008 Term Note
Debt
Interest incurred										1,300
Lender fees						$ 700
Deferred financing fees			$ 200							200
Amount outstanding						32,000
Amount repaid										28,600
Amortization of debt discount and deferred financing fees									$ 40	$ 900
Third party fees						$ 800

Financing Obligations and Operating Leases (Details) $ in Thousands	1 Months Ended			2 Months Ended	3 Months Ended							10 Months Ended	12 Months Ended
	Dec. 31, 2012 USD ($) item $ / gal	Oct. 30, 2012 USD ($)	May 31, 2012 item	Dec. 31, 2012 USD ($)	Sep. 30, 2012 USD ($)	Jun. 30, 2012 USD ($)	Mar. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Sep. 30, 2011 USD ($)	Jun. 30, 2011 USD ($)	Mar. 31, 2011 USD ($)	Oct. 30, 2012 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Future minimum payments under these financing obligations
Current portion	$ 2,187			$ 2,187									$ 2,187
Long-term portion	73,793			73,793									73,793
Future minimum lease payments under gasoline station operating leases
Expenses incurred under operating lease arrangements				2,045									180
Gasoline Stations
Future minimum lease payment under non-cancelable operating leases
2013	33,959			33,959									33,959
2014	31,706			31,706									31,706
2015	29,394			29,394									29,394
2016	28,230			28,230									28,230
2017	28,347			28,347									28,347
Thereafter	291,706			291,706									291,706
Total future minimum lease payment	443,342			443,342									443,342
Future minimum lease payments under gasoline station operating leases
2013	13,728			13,728									13,728
2014	12,873			12,873									12,873
2015	11,851			11,851									11,851
2016	11,210			11,210									11,210
2017	10,572			10,572									10,572
Thereafter	74,328			74,328									74,328
Total future minimum lease payments	134,562			134,562									134,562
Expenses incurred under operating lease arrangements				2,000
Contingent rental expense under operating lease arrangements				200
Equipment
Future minimum payments under these financing obligations
2013	6,453			6,453									6,453
2014	6,876			6,876									6,876
2015	6,992			6,992									6,992
2016	7,007			7,007									7,007
2017	6,979			6,979									6,979
Thereafter	89,113			89,113									89,113
Total future minimum lease payments	123,420			123,420									123,420
Less Interest component	47,440			47,440									47,440
Present value of minimum lease payments	75,980			75,980									75,980
Current portion	2,187			2,187									2,187
Long-term portion	$ 73,793			73,793									73,793
Master lease agreement
Future minimum lease payments under gasoline station operating leases
Percentage by which the fixed rent payments increase per year	1.50%
Rent credit as a percentage of capital expenditure	50.00%
Master lease agreement \| Maximum
Future minimum lease payments under gasoline station operating leases
Rent credit	$ 2,100			$ 2,100									$ 2,100
Master lease agreement \| New England sites
Future minimum lease payments under gasoline station operating leases
Initial period of lease during which a specified amount of capital expenditures are required to be made	3 years
Capital expenditure on leases based on per gallon sold \| $ / gal	0.01
Master lease agreement \| New England sites \| Minimum
Future minimum lease payments under gasoline station operating leases
Capital expenditure on leases	$ 4,300
Master lease agreement \| New Jersey sites
Future minimum lease payments under gasoline station operating leases
Number of additional gas station sites leased \| item	25
Initial period of lease during which a specified amount of capital expenditures are required to be made	3 years 6 months
Master lease agreement \| New Jersey sites \| Minimum
Future minimum lease payments under gasoline station operating leases
Capital expenditure on leases	$ 1,000
Predecessor
Future minimum payments under these financing obligations
Current portion								$ 5,294						$ 5,294
Long-term portion								41,150						41,150
Future minimum lease payments under gasoline station operating leases
Expenses incurred under operating lease arrangements		$ 1,237			$ 3,464	$ 2,795	$ 2,067	$ 2,416	$ 2,458	$ 2,385	$ 2,143	$ 9,563		9,402	$ 6,422
Predecessor \| Gasoline Stations
Future minimum lease payments under gasoline station operating leases
Expenses incurred under operating lease arrangements												9,400		9,200	6,300
Contingent rental expense under operating lease arrangements												$ 1,700		$ 1,300	$ 1,400
Predecessor \| Master lease agreement
Future minimum lease payments under gasoline station operating leases
Period of lease			15 years
Number of gas stations leased in Massachusetts, New Hampshire and Maine \| item			105
Predecessor \| Master lease agreement \| Maximum
Future minimum lease payments under gasoline station operating leases
Period for which lease can be renewed			20 years

Derivative Instruments-Interest Rate Swap Contracts (Details) $ in Millions	10 Months Ended	12 Months Ended
	Oct. 30, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)	Dec. 31, 2012 item
Derivative Instruments-Interest Rate Swap Contracts
Number of derivative instruments outstanding \| item				0
Predecessor
Derivative Instruments-Interest Rate Swap Contracts
Changes in fair value of interest rate swaps recorded as income or expense \| $	$ (0.4)	$ (1.3)	$ 0.6

Motor Fuels Taxes Payable and Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Motor Fuels Taxes Payable and Accrued Expenses and Other Current Liabilities
Interest expense	$ 124
Professional fees	436
Express Lane working capital payable	1,791
Other items, net	948
Total accrued expenses and other current liabilities	$ 3,299
Predecessor
Motor Fuels Taxes Payable and Accrued Expenses and Other Current Liabilities
Interest expense		$ 2,117
Payroll expense		169
Professional fees		290
Other items, net		1,344
Total accrued expenses and other current liabilities		$ 3,920

- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References + Details

- Definition

Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References + Details

- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable arising from transactions not otherwise specified in the taxonomy. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References + Details

Employer Sponsored Retirement Savings Plan (Details) - USD ($) $ in Millions	10 Months Ended	12 Months Ended
	Oct. 30, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Employer Sponsored Retirement Savings Plan
Compensation related expenses		$ 0.0
Predecessor
Employer Sponsored Retirement Savings Plan
Employer matching contribution as percentage of first 3% of employee contributions		100.00%
Percentage of first eligible employee contribution matched 100%		3.00%
Employer matching contribution as percentage of the next 2% of employee contributions		50.00%
Percentage of next eligible compensation matched 50%		2.00%
Eligible employee compensation matched by the employer (as a percent)		4.00%
Participants vested in employer matching contributions (as a percent)		100.00%
Participants vested in employer's discretionary profit sharing contributions (as a percent)		100.00%
Period of completed years of service for participant's vesting in employer's discretionary profit sharing contributions		6 years
Participants vested in employer's discretionary profit sharing contributions after one year of service (as a percent)		0.00%
Period of completed years of service for participant's 0% vesting in employer's discretionary profit sharing contributions		1 year
Participants vested in employer's discretionary profit sharing contributions after two years of service (as a percent)		20.00%
Period of completed years of service for participant's 20% vesting in employer's discretionary profit sharing contributions		2 years
Employer matching contributions	$ 0.2		$ 0.2	$ 0.2
Employer's discretionary profit sharing contributions	$ 0.0		$ 0.0	$ 0.0

Fair Value Measurements (Details) $ in Millions	Dec. 31, 2011 USD ($)
Predecessor \| Level 2 inputs
Fair Value Measurements
Fair value of derivative instruments	$ 0.5

Environmental Liabilities (Details)	12 Months Ended
Environmental Liabilities (Details)	Dec. 31, 2012 USD ($) item	Dec. 31, 2011 USD ($)
Environmental Liabilities
Current portion	$ 591,000
Long-term portion	$ 586,000
Express Lane Acquisition
Environmental Liabilities
Number of acquired sites with potential environmental related liabilities \| item	20
Number of acquired sites known for matters \| item	5
Number of acquired sites subject to further assessments \| item	15
Current portion	$ 600,000
Long-term portion	600,000
Total Environmental Liabilities
Balance at the end of the period	1,200,000
Breakdown of indemnification assets
Third-party escrows	300,000
State funds or insurance coverage	900,000
Predecessor
Environmental Liabilities
Current portion		$ 6,418,000
Long-term portion		19,401,000
Total Environmental Liabilities
Balance at the beginning of the period	25,819,000
Additions	834,000
Payments	4,763,000
Balance at the end of the period	21,890,000
Breakdown of indemnification assets
Third-party escrows	7,988,000	10,041,000
State funds	4,051,000	5,619,000
Insurance coverage	6,037,000	6,821,000
Total indemnification assets	$ 18,076,000	$ 22,481,000

Partners' Capital (Details)		1 Months Ended
Partners' Capital (Details)	Oct. 30, 2012 shares	Oct. 30, 2012 shares
Common units
Partners' Capital
Units issued	625,000	6,900,000
Contribution Agreement \| Common units and Subordinated Units
Partners' Capital
Units outstanding (as a percent)	54.20%	54.20%
Contribution Agreement \| Common units
Partners' Capital
Units outstanding (as a percent)	8.30%	8.30%
Units issued		625,000
Contribution Agreement \| Subordinated Units
Partners' Capital
Units outstanding (as a percent)	100.00%	100.00%
Units issued		7,525,000

Income Taxes (Details) - USD ($) $ in Thousands	2 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Oct. 30, 2012
Current expense
Federal	$ 269
State	73
Total income tax expense	342
Deferred income tax assets	1,400
Deferred income tax assets related to rent	800
Deferred income tax assets related to property, plant and equipment	600
Reconciliation of effective tax rate and statutory rate due primarily to Partnership earnings that are generally not subject to federal and state income taxes at the Partnership level
Consolidated loss from continuing operations before income taxes	(1,014)
Loss from continuing operations before income taxes of the Partnership excluding LGWS	(1,037)
Income from continuing operations before income taxes of LGWS	23
Federal income taxes at statutory rate	8
Increase due to:
State income taxes, net of federal income tax benefit	2
Valuation allowance adjustments	332
Total income tax expense	$ 342
Predecessor
Current expense
Deferred income tax assets		$ 1,100
Valuation allowance		$ 1,100

Commitments and Contingencies (Details) - gal gal in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2012	Oct. 30, 2012	Dec. 31, 2011	Dec. 31, 2010
Purchase Commitments
Purchase of product under the existing supply agreements	90,000
Total future minimum volume purchase requirements
2013	247,143
2014	247,143
2015	244,810
2016	237,893
2017	218,809
Thereafter	2,521,894
Total	3,717,692
Predecessor
Purchase Commitments
Purchase of product under the existing supply agreements		431,200	417,800	415,900

Commitments and Contingencies (Details 2) $ in Millions	Dec. 31, 2011 USD ($)
Predecessor
Grocery Guarantee
Amounts guaranteed	$ 1.9

Commitments and Contingencies (Details 3) $ in Millions	10 Months Ended
Commitments and Contingencies (Details 3) $ in Millions	Oct. 31, 2012 USD ($)
Predecessor \| Improper termination of franchise relationship
Commitments and Contingencies
Settlement awarded	$ 0.5

Related-Party Transactions (Details)			1 Months Ended					2 Months Ended	3 Months Ended							10 Months Ended		12 Months Ended
Related-Party Transactions (Details)	Sep. 30, 2012	Feb. 28, 2011	Oct. 30, 2012 USD ($) $ / gal	Sep. 30, 2012 USD ($)	Feb. 28, 2011	May 31, 2009 USD ($)	Dec. 31, 2008 USD ($)	Dec. 31, 2012 USD ($)	Sep. 30, 2012 USD ($)	Jun. 30, 2012 USD ($)	Mar. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Sep. 30, 2011 USD ($)	Jun. 30, 2011 USD ($)	Mar. 31, 2011 USD ($)	Oct. 31, 2012 USD ($)	Oct. 30, 2012 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Related-Party Transactions
Amounts due from Affiliates								$ 8,112,000										$ 8,112,000
Mandatorily Redeemable Preferred Equity
Interest expense								1,926,000
Payment to cancel the mandatorily redeemable preferred equity pertaining to face value								12,000,000
Operating Leases
Rental income under operating leases agreements								3,228,000
Rental expenses under operating leases agreements								2,045,000										$ 180,000
Gasoline Stations
Operating Leases
Rental expenses under operating leases agreements								2,000,000
LGC \| Omnibus Agreement
Mandatorily Redeemable Preferred Equity
Initial management fee, per month			$ 420,000
Initial management fee, per gallon per month of motor fuel distributed \| $ / gal			0.0025
Management Fees
Management fees								1,100,000
Note Receivable
Management fees								1,100,000
Predecessor
Related-Party Transactions
Amounts due from Affiliates												$ 5,854,000							$ 5,854,000	$ 5,418,000
Mandatorily Redeemable Preferred Equity
Outstanding balance												12,000,000							12,000,000
Interest expense			$ 1,088,000						$ 3,388,000	$ 3,501,000	$ 3,392,000	2,439,000	$ 3,109,000	$ 4,772,000	$ 1,762,000		$ 11,369,000		12,082,000	15,691,000
Note Receivable
Secured promissory note received from related party						$ 200,000
Fixed interest rate (as a percent)						7.00%
Unpaid principal balance												200,000							200,000
Operating Leases
Rental income under operating leases agreements			720,000						2,090,000	1,047,000	1,851,000	2,323,000	1,959,000	1,758,000	1,752,000		5,708,000		7,792,000	7,169,000
Rental expenses under operating leases agreements			$ 1,237,000						3,464,000	$ 2,795,000	$ 2,067,000	2,416,000	2,458,000	$ 2,385,000	$ 2,143,000		9,563,000		9,402,000	6,422,000
Predecessor \| Gasoline Stations
Operating Leases
Rental expenses under operating leases agreements																	$ 9,400,000		9,200,000	6,300,000
Predecessor \| Affiliated entities
Related-Party Transactions
Amounts due from Affiliates												$ 5,900,000							5,900,000
Predecessor \| Affiliated entities \| Gasoline Stations
Operating Leases
Rental income under operating leases agreements								3,200,000	$ 2,005,000				$ 1,959,000			$ 5,700,000			7,800,000	7,200,000
Rental expenses under operating leases agreements								$ 200,000								600,000			600,000	600,000
Predecessor \| Individuals
Mandatorily Redeemable Preferred Equity
Outstanding balance							$ 12,000,000
Termination fee				$ 1,000,000
Coupon rate (as a percent)	15.00%	12.00%
Initial coupon rate (as a percent)							9.00%
Increase in coupon rate (as a percent)							3.00%
Interest rate in the event of default (as a percent)					18.00%		24.00%
Interest expense																1,300,000			1,400,000	1,700,000
Payment to cancel the mandatorily redeemable preferred equity				13,000,000
Payment to cancel the mandatorily redeemable preferred equity pertaining to face value				$ 12,000,000
Management Fees
Management fees																$ 3,700,000			$ 2,300,000	$ 0
Predecessor \| Individuals \| Maximum
Mandatorily Redeemable Preferred Equity
Coupon rate (as a percent)							18.00%

Interim Financial Results (unaudited) (Details) - USD ($)
$ / shares in Units, $ in Thousands

1 Months Ended

2 Months Ended

3 Months Ended

10 Months Ended

12 Months Ended

Oct. 30, 2012

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2011

Jun. 30, 2011

Mar. 31, 2011

Oct. 30, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Revenues:

Revenues from fuel sales

$ 161,319

Revenues from fuel sales to affiliates

145,168

Rental income

1,950

Rental income from affiliates

3,228

Total revenues

311,665

Costs and Expenses:

Cost of revenues from fuel sales

156,815

Cost of revenues from fuel sales to affiliates

139,736

Rent expense

2,045

$ 180

Operating expenses

541

Depreciation and amortization

2,551

Selling, general and administrative expenses

9,676

(Gain) loss on sale of assets

(471)

Total costs and operating expenses

310,893

Operating income (loss)

772

Interest expense (Loss) , net

(1,926)

Other income (expense) , net

140

(Loss) income from continuing operations before income taxes

(1,014)

Income tax expense from continuing operations

342

Net (loss) income

$ (1,356)

(1,356)

Limited partners' interest in net loss from continuing operations

(1,356)

Net loss allocated to common units

(678)

Net loss allocated to subordinated units

$ (678)

Net loss per common unit - basic and diluted

$ (0.09)

Net loss per subordinated unit - basic and diluted

$ (0.09)

Predecessor

Revenues:

Revenues from fuel sales

$ 88,664

$ 270,598

$ 299,647

$ 276,332

$ 277,705

$ 330,411

$ 346,887

$ 281,641

$ 935,241

$ 1,236,644

$ 841,204

Revenues from fuel sales to affiliates

68,856

230,754

186,762

134,767

166,029

58,168

85,078

55,831

621,139

365,106

329,974

Rental income

1,068

3,184

2,971

3,113

3,303

3,288

3,053

2,989

10,336

12,633

11,792

Rental income from affiliates

720

2,090

1,047

1,851

2,323

1,959

1,758

1,752

5,708

7,792

7,169

Revenues from retail merchandise and other

339

400

358

292

1,389

1,939

Total revenues

159,312

506,629

490,431

416,066

449,699

394,226

437,134

342,505

1,572,438

1,623,564

1,192,078

Costs and Expenses:

Cost of revenues from fuel sales

85,550

265,380

291,630

271,661

263,503

327,403

337,715

275,819

914,221

1,204,440

815,221

Cost of revenues from fuel sales to affiliates

67,722

226,274

183,208

132,167

170,282

50,473

83,277

54,973

609,371

359,005

324,963

Cost of revenues for retail merchandise and other

263

311

264

228

1,066

1,774

Rent expense

1,237

3,464

2,795

2,067

2,416

2,458

2,385

2,143

9,563

9,402

6,422

Operating expenses

(288)

1,824

1,466

1,732

1,859

1,468

1,871

1,410

4,734

6,608

4,173

Depreciation and amortization

1,782

3,536

3,726

4,729

3,503

3,086

2,855

2,552

13,773

11,996

11,998

Selling, general and administrative expenses

(4,469)

^[1]

3,722

5,267

5,291

2,848

3,037

3,742

3,082

9,811

12,709

13,099

(Gain) loss on sale of assets

(146)

(1,892)

(1,081)

(1,573)

(928)

(704)

(3,119)

(3,188)

272

Total costs and operating expenses

151,534

504,054

486,200

416,566

443,101

388,253

431,181

339,503

1,558,354

1,602,038

1,177,922

Operating income (loss)

7,778

2,575

4,231

(500)

6,598

5,973

5,953

3,002

14,084

21,526

14,156

Interest expense (Loss) , net

(1,088)

(3,388)

(3,501)

(3,392)

(2,439)

(3,109)

(4,772)

(1,762)

(11,369)

(12,082)

(15,691)

(Loss) gain on extinguishment of debt

(571)

1,200

Other income (expense) , net

(776)

372

347

718

518

290

123

314

661

1,245

1,904

(Loss) income from continuing operations before income taxes

5,343

(441)

1,077

(3,174)

4,677

3,154

1,304

1,554

2,805

10,689

1,569

(Loss) income from discontinued operations

(9)

169

140

(848)

309

(779)

(6,599)

Net (loss) income

$ 5,352

$ (450)

$ 1,246

$ (3,034)

$ 4,713

$ 3,173

$ 1,318

$ 706

$ 3,114

$ 9,910

$ (5,030)

[1]

the net credit to the selling, general and administrative expenses for the period from October 1 to October 30, 2012, for the Predecessor Entity resulted from the recording of a receivable from the Partnership for the offering costs paid by the Predecessor Entity that were subsequently reimbursed by the Partnership, partially offset by expenses incurred by the Partnership, Partially offset by expenses incurred by the Predecessor Entity during that period.

Interim Financial Results (unaudited) (Details 2) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended							10 Months Ended	12 Months Ended
	Oct. 30, 2012	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Oct. 30, 2012	Dec. 31, 2011	Dec. 31, 2010
Schedule of interim financial results
Revenues from fuel sales		$ 161,319
Cost of revenues from fuel sales		156,815
Revenues from fuel sales to affiliates		145,168
Cost of revenues from fuel sales to affiliates		$ 139,736
Predecessor
Schedule of interim financial results
Revenues from fuel sales	$ 88,664		$ 270,598	$ 299,647	$ 276,332	$ 277,705	$ 330,411	$ 346,887	$ 281,641	$ 935,241	$ 1,236,644	$ 841,204
Cost of revenues from fuel sales	85,550		265,380	291,630	271,661	263,503	327,403	337,715	275,819	914,221	1,204,440	815,221
Revenues from fuel sales to affiliates	68,856		230,754	186,762	134,767	166,029	58,168	85,078	55,831	621,139	365,106	329,974
Cost of revenues from fuel sales to affiliates	$ 67,722		226,274	183,208	$ 132,167	$ 170,282	$ 50,473	$ 83,277	$ 54,973	$ 609,371	$ 359,005	$ 324,963
Predecessor \| Adjustment related to the classification motor fuel taxes \| Restatement adjustment
Schedule of interim financial results
Revenues from fuel sales			34,800	29,100
Cost of revenues from fuel sales			34,800	$ 29,100
Revenues from fuel sales to affiliates			29,500
Cost of revenues from fuel sales to affiliates			$ 29,500

Subsequent Events (Details) - Subsequent event	Mar. 15, 2013 shares	Jan. 17, 2013 $ / shares
Phantom units
Subsequent Events
Units issued \| shares	446,420
Number of equal installments for vesting of stock awards	0.33
Common units and Subordinated Units
Subsequent Events
Quarterly cash distribution declared (in dollars per share)		$ 0.2948
Minimum quarterly distribution on full-quarter basis (in dollars per share)		0.4375
Cash distribution on an annualized basis (in dollars per share)		$ 1.75

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS (Details) - USD ($)
$ in Thousands

2 Months Ended

10 Months Ended

12 Months Ended

Dec. 31, 2012

Oct. 30, 2012

Dec. 31, 2011

Dec. 31, 2010

Allowance for doubtful accounts - accounts receivable | Predecessor

Deducted from asset accounts:

Balance at Beginning of Period

$ 37

$ 90

$ 320

Charged to Costs and Expenses

Write Offs

152

306

Balance at End of Period

$ 124

$ 37

$ 90

Valuation allowance - deferred tax assets

Deducted from asset accounts:

Charged to Costs and Expenses

^[1]

$ 332

Charged to Other Accounts

^[1]

1,074

Balance at End of Period

^[1]

$ 1,406

[1]

Upon the contribution from the Predecessor Entity, which was a non-taxable entity, to the Partnership, which has a wholly owned taxable subsidiary, a valuation allowance was recorded to fully reserve against the deferred tax assets recorded for the temporary differences between book and tax bases in the net liabilities contributed. As such, the valuation allowance recorded at the time of the contribution was charged against the Partners' Capital-affiliates account of the partnership.