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Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 31, 2013	Mar. 03, 2014	Jun. 28, 2013
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Trading Symbol	LGP
Entity Registrant Name	Lehigh Gas Partners LP
Entity Central Index Key	0001538849
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 164.7
Common Units [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		11,097,348
Subordinated Units [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		7,525,000

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 4,115	$ 4,768
Accounts receivable, less allowance for doubtful accounts of $136 and $0 at December 31, 2013 and 2012, respectively	7,342	5,741
Accounts receivable from affiliates	16,558	8,112
Motor fuel inventory	2,141
Environmental indemnification asset-current portion	477	591
Assets held for sale	1,328	1,615
Other current assets	3,535	2,147
Total current assets	35,496	22,974
Property and equipment, net	288,729	243,022
Intangible assets, net	47,005	35,602
Environmental indemnification asset	761	586
Deferred financing fees, net and other assets	10,306	10,031
Goodwill	9,324	5,636
Total assets	391,621	317,851
Current liabilities:
Lease financing obligations-current portion	2,568	2,187
Accounts payable	20,567	16,279
Motor fuel taxes payable	7,186	9,455
Income taxes payable	9	342
Environmental liability-current portion	477	591
Accrued expenses and other current liabilities	8,050	3,299
Total current liabilities	38,857	32,153
Long-term debt	173,509	183,751
Lease financing obligations	64,364	73,793
Environmental liability	761	586
Other liabilities	19,459	13,023
Total liabilities	296,950	303,306
Commitments and contingencies (Note 14)
Partners' capital:
General Partner's Interest
Total partners' capital	94,671	14,545
Total liabilities and partners' capital	391,621	317,851
Limited Partners' Interest Common units-public [Member]
Partners' capital:
Limited Partners' Interest	211,544	125,093
Total partners' capital	211,544	125,093
Limited Partners' Interest Common units-affiliates [Member]
Partners' capital:
Limited Partners' Interest	(42,885)	(42,399)
Total partners' capital	(42,885)	(42,399)
Limited Partners' Interest Subordinated units-affiliates [Member]
Partners' capital:
Limited Partners' Interest	(73,988)	(68,149)
Total partners' capital	$ (73,988)	$ (68,149)

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Accounts receivable, allowance for doubtful accounts	$ 136	$ 0
Limited Partners' Interest Common units-public [Member]
Units issued	10,472,348	6,900,000
Units outstanding	10,472,348	6,900,000
Limited Partners' Interest Common units-affiliates [Member]
Units issued	625,000	625,000
Units outstanding	625,000	625,000
Limited Partners' Interest Subordinated units-affiliates [Member]
Units issued	7,525,000	7,525,000
Units outstanding	7,525,000	7,525,000

Consolidated and Combined Statements of Operations - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2012	Oct. 30, 2012	Dec. 31, 2013	Dec. 31, 2011
Revenues:
Revenues from fuel sales	$ 161,319		$ 980,177
Revenues from fuel sales to affiliates	145,168		912,629
Rent income	1,950		16,240
Rent income from affiliates	3,228		25,337
Total revenues	311,665		1,934,383
Costs and Expenses:
Cost of revenues from fuel sales	156,815		960,518
Cost of revenues from fuel sales to affiliates	139,736		887,804
Rent expense	2,045		15,509
Operating expenses	541		4,577
Depreciation and amortization	2,551		20,963
Selling, general and administrative expenses	9,676		16,558
Gains on sales of assets, net	(471)		(47)
Total costs and operating expenses	310,893		1,905,882
Operating income	772		28,501
Interest expense, net	(1,926)		(14,182)
Other income, net	140		2,035
Income (loss) from continuing operations before income taxes	(1,014)		16,354
Income tax expense (benefit) from continuing operations	342		(1,716)
Income (loss) from continuing operations after income taxes	(1,356)		18,070
Net income (loss) and comprehensive income (loss)	(1,356)	$ 3,114	18,070	$ 9,910
Limited partners' interest in net income (loss) from continuing operations after income taxes	$ (1,356)		$ 18,070
Net income (loss) per common and subordinated unit-basic	$ (0.09)		$ 1.18
Net income (loss) per common and subordinated unit-diluted	$ (0.09)		$ 1.18
Weighted average limited partners' units outstanding
Common units-basic	7,525,000		7,731,471
Common units-diluted	7,525,000		7,780,357
Subordinated units-basic and diluted	7,525,000		7,525,000
Predecessor [Member]
Revenues:
Revenues from fuel sales		935,241		1,236,644
Revenues from fuel sales to affiliates		621,139		365,106
Rent income		10,336		12,633
Rent income from affiliates		5,708		7,792
Revenues from retail merchandise and other		14		1,389
Total revenues		1,572,438		1,623,564
Costs and Expenses:
Cost of revenues from fuel sales		914,221		1,204,440
Cost of revenues from fuel sales to affiliates		609,371		359,005
Cost of revenues for retail merchandise and other				1,066
Rent expense		9,563		9,402
Operating expenses		4,734		6,608
Depreciation and amortization		13,773		11,996
Selling, general and administrative expenses		9,811		12,709
Gains on sales of assets, net		(3,119)		(3,188)
Total costs and operating expenses		1,558,354		1,602,038
Operating income		14,084		21,526
Interest expense, net		(11,369)		(12,082)
Loss on extinguishment of debt		(571)
Other income, net		661		1,245
Income (loss) from continuing operations before income taxes		2,805		10,689
Income (loss) from continuing operations after income taxes		2,805		10,689
Income (loss) from discontinued operations		309		(779)
Net income (loss) and comprehensive income (loss)		$ 3,114		$ 9,910

Consolidated Statements of Partners' Capital and Comprehensive Income - USD ($) $ in Thousands	Total	Initial Public Offering [Member]	Supplemental Offering [Member]	Limited Partners' Interest Common units-public [Member]	Limited Partners' Interest Common units-public [Member] Initial Public Offering [Member]	Limited Partners' Interest Common units-public [Member] Supplemental Offering [Member]	Limited Partners' Interest Common units-affiliates [Member]	Limited Partners' Interest Subordinated units-affiliates [Member]
Beginning Balance at Dec. 31, 2010	$ (28,178)
Contribution of certain assets, liabilities and equity interests from Predecessor	(4,374)
Net income (loss) and comprehensive income (loss)	9,910
Distributions paid	(18,793)
Ending Balance at Dec. 31, 2011	1						$ 1
Ending Balance (in units) at Dec. 31, 2011
Contribution of certain assets, liabilities and equity interests from Predecessor	(3,746)
Net income (loss) and comprehensive income (loss)	3,114
Distributions paid	(7,670)
Ending Balance at Oct. 30, 2012	(33,497)
Beginning Balance at Dec. 31, 2011	1						1
Beginning Balance (in units) at Dec. 31, 2011
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
Proceeds from offering and overallotment exercise, net of underwriters discount, structuring fee and related costs		$ 125,715			$ 125,715
Proceeds from 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 paid	(36,740)						(36,740)
Ending Balance at Dec. 31, 2012	14,545			$ 125,093			$ (42,399)	$ (68,149)
Ending Balance (in units) at Dec. 31, 2012				6,900,000			625,000	7,525,000
Beginning Balance at Oct. 30, 2012	(33,497)
Net income (loss) and comprehensive income (loss)	(1,356)
Ending Balance at Dec. 31, 2012	14,545			$ 125,093			$ (42,399)	$ (68,149)
Ending Balance (in units) at Dec. 31, 2012				6,900,000			625,000	7,525,000
Equity-based director compensation	21			$ 21
Equity-based director compensation (in units)				1,044
Issuance of units to affiliate for equity-based compensation	171			$ 171
Issuance of units to affiliate for equity-based compensation (in units)				6,304
Payment to affiliate for Commission Sites (Note 1)	(3,508)			$ (1,608)			$ (146)	$ (1,754)
Proceeds from offering and overallotment exercise, net of underwriters discount, structuring fee and related costs			$ 91,370			$ 91,370
Proceeds from offering and overallotment exercise, net of underwriters discount, structuring fee and related costs (in units)						3,565,000
Net income (loss) and comprehensive income (loss)	18,070			8,417			740	8,913
Distributions paid	(25,998)			(11,920)			(1,080)	(12,998)
Ending Balance at Dec. 31, 2013	$ 94,671			$ 211,544			$ (42,885)	$ (73,988)
Ending Balance (in units) at Dec. 31, 2013				10,472,348			625,000	7,525,000

Combined Statements of Owners' Deficit and Comprehensive Income - USD ($) $ in Thousands	2 Months Ended	3 Months Ended				10 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Oct. 30, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statement Of Income And Comprehensive Income [Abstract]
Beginning Balance	$ (33,497)				$ 14,545	$ 1	$ 14,545	$ 1	$ (28,178)
Net income (loss) and comprehensive income (loss)	(1,356)	$ 3,920	$ 4,924	$ 5,469	$ 3,757	3,114	18,070	(1,356)	9,910
Contributions from owners						3,746		73,075	4,374
Distributions to owners						(7,670)	(25,998)	(36,740)	(18,793)
Ending Balance	$ 14,545	$ 94,671				$ (33,497)	$ 94,671	$ 14,545	$ 1

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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+ 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	Oct. 30, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash Flows From Operating Activities
Net income (loss) and comprehensive income (loss)		$ (1,356)		$ 3,114	$ 18,070	$ (1,356)	$ 9,910
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization		2,551			20,963
Accretion of interest on asset retirement obligations		4			50
Amortization of deferred financing fees		409			2,666
Amortization of below (above) market leases, net		(29)			96
Gains on sales of assets, net		(471)			(47)
Provision for losses on doubtful accounts					161
Equity-based incentive compensation expense					3,141
Equity-based director compensation expense					21
Deferred income taxes					(2,948)
Settlement of capital lease obligations (Note 11)					(214)
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable		12,850			(1,684)
Accounts receivable from affiliates		(6,720)			(8,377)
Inventories					(2,085)
Environmental indemnification asset					(61)
Other current assets		(503)			(1,452)
Other assets		(542)			(396)
Accounts payable		(3,207)			4,288
Motor fuel taxes payable		(519)			(2,269)
Income taxes payable		342			(333)
Accrued expenses and other current liabilities		(671)			1,313
Environmental liability					61
Other long-term liabilities		1,111			(1,342)
Net cash provided by operating activities		3,249			29,622
Cash Flows From Investing Activities
Proceeds from sale of property and equipment		3,704			2,210
Purchase of property and equipment		(260)			(6,959)
Principal payments received on notes receivable		10			64
Cash paid in connection with acquisitions, net of cash acquired		(75,523)			(42,334)
Net cash (used in) provided by investing activities		(72,069)			(47,019)
Cash Flows From Financing Activities
Proceeds (repayments) under the revolving credit facility, net		183,751			(37,442)
Repayment of long term debt		(182,911)
Repayment of lease financing obligations		(151)			(7,270)
Payment of deferred financing fees		(4,076)			(408)
Payment to affiliate for Commission Sites (Note 1)					(3,508)
Proceeds from issuance of common units, net		125,715			91,370
Distributions paid on common and subordinated units		(36,740)			(25,998)
Advances to affiliates					(1,720)
Advances repaid by affiliates					1,720
Redemption of mandatorily redeemable preferred equity		(12,000)
Net cash provided by (used in) financing activities		73,588			16,744
Net increase (decrease) in cash and cash equivalents		4,768			(653)
Cash and Cash Equivalents
Beginning of period					4,768
End of period		4,768			4,115	4,768
Supplemental Disclosure of Cash Flow Information:
Cash paid for interest		2,355			11,375
Cash paid for income taxes					1,729
SUPPLEMENTAL SCHEDULE OF NONCASH INVESTING AND FINANCING ACTIVITIES
Lessor indirect costs incurred and deferred rent income recorded related to new lease transaction between affiliate and unrelated third-party					1,700
Issuance of note payable in connection with purchase of sites					1,000
Removal of property and equipment and capital lease obligation for sites terminated from Getty lease					(2,138)
Change in estimate of asset retirement obligations					1,087
Issuance of financing in connection with Rocky Top acquisition					26,250
Adjustments to preliminary purchase accounting					7,762
Issuance of capital lease obligations and recognition of asset retirement obligation related to Getty lease		4,823			$ 360
Predecessor [Member]
Cash Flows From Operating Activities
Net income (loss) and comprehensive income (loss)	$ 5,352		$ (3,034)	3,114			9,910
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization				13,823			12,153
Accretion of interest on asset retirement obligations				334
Amortization of debt discount				642			678
Amortization of deferred financing fees				486			662
Amortization of below (above) market leases, net				(146)			(199)
Gains on change in fair value of derivative instruments				(354)			(1,334)
Loss on extinguishment of debt				571
Gains on sales of assets, net				(3,356)			(2,648)
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable				5,015			(1,953)
Accounts receivable from affiliates				(28,061)			(409)
Inventories				1,049			108
Environmental indemnification asset				3,795			2,302
Other current assets				(1,038)			(1,470)
Other assets				(246)			98
Accounts payable				6,355			1,001
Motor fuel taxes payable				2,197			(881)
Accrued expenses and other current liabilities				2,490			900
Environmental liability				(3,929)			(6,485)
Other long-term liabilities				1,417			(873)
Net cash provided by operating activities				4,158			11,560
Cash Flows From Investing Activities
Proceeds from sale of property and equipment				4,012			16,071
Purchase of property and equipment				(1,729)			(2,772)
Issuance of notes receivable							(2,700)
Principal payments received on notes receivable				690			4,275
Cash paid in connection with acquisitions, net of cash acquired				(500)			(33,749)
Net cash (used in) provided by investing activities				2,473			(18,875)
Cash Flows From Financing Activities
Proceeds from issuance of long-term debt				15,568			31,038
Repayment of long term debt				(20,673)			(17,493)
Repayment of lease financing obligations				(623)			(11,669)
Payment of deferred financing fees				(117)			(1,441)
Advances repaid by affiliates				2,532
Contributions from owners				3,746			4,374
Distributions to owners				(7,670)			(18,793)
Proceeds from financing obligations							21,716
Payments on notes payable							(1,323)
Net cash provided by (used in) financing activities				(7,237)			6,409
Net increase (decrease) in cash and cash equivalents				(606)			(906)
Cash and Cash Equivalents
Beginning of period		$ 1,476	$ 2,082	2,082		$ 2,082	2,988
End of period	$ 1,476			1,476			2,082
Supplemental Disclosure of Cash Flow Information:
Cash paid for interest				11,134			$ 12,150
SUPPLEMENTAL SCHEDULE OF NONCASH INVESTING AND FINANCING ACTIVITIES
Issuance of capital lease obligations and recognition of asset retirement obligation related to Getty lease				33,930
Issuance of capital lease obligation				1,313
Expiration of call option related to lease financing				3,375
Transfer of assets from Predecessor Entity to affiliate				$ 588

Organization and Basis of Presentation

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Organization and Basis of Presentation

1. Organization and Basis of Presentation

The financial statements are comprised of Lehigh Gas Partners LP (“the Partnership”) and its wholly-owned subsidiaries. The Partnership was formed in December 2011 by Lehigh Gas GP LLC, which is the General Partner to the Partnership (the “General Partner”).

On May 11, 2012, the Partnership filed a Registration Statement on Form S-1 with the Securities and Exchange Commission, 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 Partnership completed its initial public offering (the “IPO”).

References in these combined financial statements to “the Predecessor” or “Predecessor Entity” refer to the portion of the business of the 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 IPO (the “Contributed Assets”). All of the Contributed Assets were recorded at historical cost 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 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 year ended December 31, 2013 and the period from October 31, 2012 through December 31, 2012. The results of operations contained in the combined financial statements for the Predecessor Entity include the period from January 1, 2012 through October 30, 2012 and the year ended December 31, 2011. The consolidated balance sheet presents the financial position of the Partnership only as of December 31, 2013 and 2012.

Prior to September 1, 2013, the Partnership leased certain sites to Lehigh Gas—Ohio, LLC, an affiliate (“LGO”), which, in turn, subleased certain of these sites (the “Subleases”) to third party commission agents (the “Commission Sites”) and entered into commission agreements with the agents to sell motor fuel on behalf of LGO to retail customers (the “Commission Agreements”). In connection with the Commission Agreements, LGO also purchased motor fuel from a subsidiary of the Partnership at wholesale prices. Effective September 1, 2013, the Partnership assumed the Commission Agreements and Subleases from LGO and terminated its leases with LGO for the Commission Sites. As a result, the Partnership now records the retail sale of motor fuels to the end customer and accrues a commission payable to the commission agent at the Commission Sites. Further, the Partnership now records inventory from the time of the purchase of motor fuels from third party suppliers until the retail sale to the end customer at these sites. The Commission Sites generate non-qualifying income for federal income tax purposes that is recorded in Lehigh Gas Wholesale Services, Inc., the taxable subsidiary of the Partnership as further described below. The Partnership paid LGO $3.5 million (the “Purchase Price”) for the Subleases and Commission Agreements and $2.1 million for the motor fuel inventory. Because the transaction was between entities under common control, the assets and liabilities assumed were recorded at LGO’s book value. The Purchase Price is presented as a distribution from partners’ capital.

With the addition of the retail business described above, the Partnership engages in:

•

the wholesale distribution of motor fuels (using unrelated third party transportation service providers) to sub-wholesalers, independent dealers, lessee dealers, LGO, and others;

•

the retail distribution of motor fuels to end customers at Commission Sites; and,

•

the owning or leasing of sites used in the retail distribution of motor fuels and, in turn, generating rent income from the lease or sublease of the sites to third parties or LGO.

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 (“LGW”), which distributes motor fuels on a wholesale basis;

•

LGP Realty Holdings LP (“LGPR”), which functions as the property holding company of the Partnership; and

•

Lehigh Gas Wholesale Services, Inc. (“LGWS”), which owns and leases (or leases and sub-leases) real estate and 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 noted previously, effective September 1, 2013, LGWS also distributes motor fuels on a retail basis to end customers at the Commission Sites.

LGO is an operator of motor fuel stations that purchases all of its motor fuel requirements from the Partnership on a wholesale basis in accordance with the PMPA Franchise Agreement between LGO and LGW, and then re-sells motor fuel on a retail basis. LGO also leases motor fuel stations from the Partnership. The financial results of LGO are not consolidated with those of the Partnership. For more information regarding the Partnership’s relationship with LGO, see Note 20.

- Definition

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

+ References

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-Publisher FASB
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+ Details

Initial Public Offering

12 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Initial Public Offering

2. Initial Public Offering

On October 30, 2012, the Partnership completed its IPO 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 IPO 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 Credit Facility (see Note 10), which was drawn on and applied 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 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 IPO.

In connection with the IPO, the Partnership 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 for the period from October 31, 2012 through December 31, 2012.

Contribution Agreement

In connection with the IPO, pursuant to an agreement with the Lehigh Gas Entities, the 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 Lehigh Gas Entities an aggregate: 625,000 common units and 7,525,000 subordinated units.

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


Accounts receivable	$	16,550
Other current assets		7,044
Property and equipment, net		194,194
Deferred financing costs, net and other assets		10,180
Goodwill		4,043

Total assets contributed		232,011
Accounts payable		17,445
Motor fuel taxes payable and other accrued expenses		11,152
Debt (a)		182,911
Mandatorily redeemable preferred equity (a)		13,000
Lease financing obligations		71,401
Other long-term liabilities		9,177

Total liabilities contributed		305,086

Net total liabilities contributed	$	73,075

(a)	Subsequently paid off with proceeds from the IPO

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

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 management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. These estimates are based on knowledge of current events, historical experience and various other assumptions that are believed to be reasonable under the circumstances. Actual results could differ from those estimates.

Critical estimates made in the preparation of the financial statements include, among others, determining the fair value of acquired assets and liabilities; assessing the collectability of accounts receivable; determining the useful lives and recoverability of property and equipment and amortized intangible assets; assessing the impairment of goodwill; measuring stock-based compensation expense; estimating asset retirement obligations; estimating environmental indemnification assets and liabilities, estimating accruals for various commitments and contingencies; and determining the recoverability of deferred tax assets.

Fair Value Measurements

Accounting guidance on fair value measurements defines and establishes a framework for measuring fair value. 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 sites, 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, 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.

Consolidation

The financial statements include the Partnership’s wholly-owned subsidiaries. In addition, the Partnership considers entities in which a controlling financial interest may be achieved through arrangements that do not involve voting interests for consolidation. Such entities, known as variable interest entities, are required to be consolidated by their primary beneficiary. Although the Partnership does not possess any ownership interests in its affiliate, LGO, nor is it the primary beneficiary, the Partnership may provide certain financial support outside of its existing contractual arrangements as a result of its vendor-customer relationship with LGO. Because the Partnership is not the primary beneficiary, the results of operations of LGO have not been consolidated with those of the Partnership.

Business Combinations

The Partnership accounts for business combinations in accordance with the guidance under Accounting Standards Codification (“ASC”) 805, “Business Combinations.” 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 income statement includes the results of operations for each acquisition from their respective date of acquisition.

Segment Reporting

The Partnership presents its segment reporting in accordance with ASC 280, “Segment Reporting.” Effective September 1, 2013, the Partnership engages in both the wholesale and retail distribution of motor fuels, primarily gasoline and diesel fuel. The class of customer and gross margins are sufficiently different between these two businesses to warrant two reportable segments: 1) the wholesale segment and 2) the retail segment. See Note 21 for additional information.

Prior to September 1, 2013, the Partnership and Predecessor Entity operated in one operating segment – the 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. Accordingly, the Partnership and the Predecessor Entity did not prepare discrete financial information with respect to separate product lines or by site and did not have separately reportable segments.

Revenue Recognition

Revenues from wholesale fuel sales are recognized when fuel is delivered to the customer. The purchase and delivery of motor fuels generally occurs on the same day.

Revenues from retail fuel sales are recognized when fuel is sold to the customer. The Partnership records inventory from the time of the purchase of motor fuels from third party suppliers until the retail sale to the end customer.

Revenue from leasing arrangements in which the Partnership 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.

Substantially all revenues from fuel sales are from sales of gasoline, with the remainder comprised of diesel and other products.

Motor Fuel Taxes

LGW and the Predecessor Entity collect motor fuel taxes, which consist of various pass through taxes collected from customers on behalf of taxing authorities, and remit such taxes directly to those taxing authorities. LGW and the Predecessor Entity’s accounting policy is to exclude the tax collected and remitted from wholesale revenues and cost of sales and account for them as liabilities. LGWS’s retail sales and cost of sales include motor fuel taxes as the taxes are included in the cost paid for motor fuel to LGW and LGWS has no responsibility to collect or remit such taxes to the taxing authorities.

Cost of Sales

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


	Consolidated Lehigh Gas Partners LP For the Year Ended December 31, 2013			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) For the Year Ended December 31, 2011
ExxonMobil		43	%		44	%		41	%		49	%
BP Products		25	%		27	%		27	%		5	%
Motiva Enterprises		15	%		14	%		19	%		25	%
Valero		(a	)		(a	)		(a	)		12	%

(a)	less than 10%

Cash and Cash Equivalents

The Partnership considers 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 is potentially subject to financial instrument concentration of credit risk through its cash and cash equivalents. The Partnership maintains cash and cash equivalents with several major financial institutions. The Partnership has not experienced any losses on their cash equivalents.

Accounts Receivable

Accounts receivable primarily result from the sales of wholesale motor fuels and rental fees for sites to customers. The majority of the Partnership’s accounts receivable relate 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 an 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 provision for bad debts is 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 Partnership reviews all accounts receivable balances on at least a quarterly basis and provides an allowance for doubtful accounts based on historical experience and on a specific identification basis.

Motor Fuel Inventory

Motor fuel inventories consist of gasoline and diesel fuel and are stated at the lower of average cost or market using the first-in, first-out method. No provisions for potentially obsolete or slow-moving inventory have been made.

Property and Equipment

Property and equipment is recorded at cost. Property and equipment acquired through a business combination is recorded at fair value. Depreciation is recognized using the straight-line method over the estimated useful lives of the related assets, including: 10 to 20 years for buildings and improvements and 5 to 15 years for 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 generally 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 meets the criteria for recognition.

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. Covenants not to compete are amortized over the shorter of the contract term or 5 years. Intangible assets associated with above and below market leases are amortized over the lease term, which approximates 5 years.

Asset Impairment

The Partnership reviews long-lived assets, including property and equipment and intangible assets other than goodwill, for impairment when events or changes in circumstances indicate the carrying amount of the long-lived asset (group) might not be recoverable in accordance with ASC 360, “Impairment or Disposal of Long-Lived Assets.” Such events and circumstances include, among other factors: operating losses; market value declines; changes in the expected physical life of an asset; changes in business plans or those of major customers, suppliers or other business partners; changes in competition and competitive practices; uncertainties associated with the U.S. and world economies; changes in the expected level of capital, operating or environmental remediation expenditures; and changes in governmental regulations or actions. The impairment evaluation is initially based on the projected undiscounted cash flows of the asset (group), including residual value upon eventual disposition. If the projected undiscounted cash flows of the asset (group) are less than its carrying value, the impairment loss is measured by comparing the present value of the future cash flows associated with the asset (group) to its carrying value and is recorded at that time.

Goodwill

The Partnership accounts for purchased goodwill in accordance with ASC 350, “Goodwill and Other Intangible Assets.” Goodwill represents the excess of cost over fair value of net assets of businesses acquired. Goodwill acquired in a business combination is recorded at fair value as of the date acquired. Goodwill is not amortized, but is instead tested for impairment at least annually and more frequently if events and circumstances indicate that the asset might be impaired.

A qualitative assessment is permitted, whereby 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 unit 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 described below.

•

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.

•

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.

Companies are required to perform Step 2 of the goodwill impairment test if the carrying value of the reporting unit is zero or negative or 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.

The Partnership has defined its reporting units as its reportable segments. No goodwill has been assigned to the Retail segment, and thus the Partnership tested the Wholesale segment for impairment.

The Partnership performed its annual impairment test of goodwill at December 31, 2013. The Partnership 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 reporting units. Based on that analysis, the Partnership concluded that it was more likely than not that the fair value of the Wholesale reporting unit exceeds its carrying value.

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 accrues for all direct costs associated with the estimated resolution of contingencies at the earliest date at which it is deemed probable that 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 has entered into indemnification and escrow agreements with various sellers in conjunction with certain of their acquisition transactions.

The Partnership is 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 accounts for leases in accordance with ASC 840, “Leases.” The Partnership leases certain sites from third parties under long-term arrangements with various expiration dates. U.S. GAAP requires leases be evaluated and classified as either operating or capital for financial 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.

Asset Retirement Obligations

The Partnership accounts for asset retirement obligations in accordance with ASC 410-20, “Asset Retirement Obligations.” The Partnership is obligated by contractual or regulatory requirements or contingently obligated at the discretion of the lessor to remove certain equipment or perform other remediation upon retirement of certain assets at sites at which the Partnership is the lessee. 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. See Note 12 for additional information.

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 granted phantom units to employees of LGC that vest in one-third increments starting on March 15, 2014 and each March 15 of the two subsequent years, at which time common units will be granted to these employees. Since the Partnership grants phantom units to employees of LGC, the grants are measured at fair value at each balance sheet reporting date based on the fair market value of the Partnership’s common units, and the cumulative compensation cost related to that portion of the awards that have vested is recognized ratably over the vesting term and classified within selling, general and administrative expenses. The liability for the future grant of common units is included in accrued expenses and other current liabilities on the balance sheet.

If there are any modifications of the equity incentive compensation award after the date of grant, regardless of whether the vesting settlement is in common units or cash, the Partnership may be required to accelerate any remaining unearned equity incentive compensation expense or record additional equity incentive compensation expense.

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 differences between financial statement carrying amounts and the related income tax basis.

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 to be taxed as a sub-chapter S corporation) or partners. Accordingly, the Predecessor Entity 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.

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. Where required, the Partnership recognizes interest and penalties for uncertain tax positions in income taxes.

Valuation allowances are initially recorded and reevaluated each reporting period by assessing the likelihood of the ultimate realization of a deferred tax asset. Management considers a number of factors in assessing the realization of a deferred tax asset, including the reversal of temporary differences, future taxable income and ongoing prudent and feasible tax planning strategies. The amount of deferred tax assets ultimately realized may differ materially from the estimates utilized in the computation of valuation allowances and may materially impact the financial statements in the future.

Assets Held for Sale and Discontinued Operations

The determination to classify an asset as held for sale requires significant estimates about the site and the expected market for the site, which are based on factors including recent sales of comparable sites, recent expressions of interest in the site and the condition of the site. Management must also determine if it will be possible under those market conditions to sell the site 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 sites 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 classified as held for sale are presented separately in the balance sheets.

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

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 as noted below:


Total Quarterly Distribution Per Common and Subordinated Unit	Marginal Percentage Interest in Distribution
Target Amount	Unitholders			Holders of IDRs
above $0.5031 up to $0.5469		85	%		15	%
above $0.5469 up to $0.6563		75	%		25	%
above $0.6563		50	%		50	%

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 unitholders 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 generally allocable pro rata to the common and subordinated unitholders in accordance with the Partnership Agreement.

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.

Reclassifications

Certain reclassifications were made to prior period amounts to conform to the current year presentation. Specifically, accounts receivable and accounts payable as of December 31, 2012 were each increased by $2.0 million. This reclassification has no impact on net income or partners’ capital for any periods.

Recent Accounting Pronouncements

The Partnership considers the applicability and impact of all new accounting guidance. No new accounting guidance was adopted in 2013 that had, or is expected to have, a significant impact on the financial statements.

Acquisitions

12 Months Ended

Dec. 31, 2013

Business Combinations [Abstract]

Acquisitions

4. Acquisitions

In evaluating potential acquisition candidates, the Partnership considers 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 strategies. 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 strives to make acquisitions accretive to partners’ capital and provide a reasonable long-term return on investment. Goodwill recorded in connection with these acquisitions is primarily attributable to the estimated synergies and enhanced revenue opportunities.

With respect to the acquisitions discussed below (other than the Express Lane acquisition), the Partnership concluded the historical balance sheet and operating information concerning these acquisitions would not be meaningful to investors as the Partnership fundamentally changed the nature of the revenue producing assets acquired from the manner in which they were used by the sellers. Thus, other than for the Express Lane acquisition, the Partnership did not present pro forma revenues and net income as it was determined that presenting such financial information regarding such acquisitions may mislead investors.

Acquisition costs incurred during the year ended December 31, 2013 and the period from October 31, 2012 through December 31, 2012 were $1.2 million and $0.8 million, respectively. Acquisition costs incurred during the period January 1, 2012 through October 30, 2012 and for the year ended December 31, 2011 were $0.5 million and $0.6 million, respectively. Such costs are included in selling, general and administrative expenses.

The conflicts committee of the General Partner determined that the apportionment of the consideration payable by each of the Partnership and LGO and the terms and conditions of the agreements with LGO are fair and reasonable to the Partnership for each of the acquisitions discussed below.

Rogers Acquisition

On September 19, 2013, the Partnership completed its purchase of certain assets from Rogers Petroleum, Inc. and affiliates (“Rogers”), pursuant to which the Partnership purchased 13 motor fuel stations, four leasehold motor fuel stations and certain other assets, which were held or used by Rogers in connection with their motor fuels and related convenience store businesses located in the Tri-Cities region of Tennessee, for $20.0 million. The purchase price was funded by borrowings under the Credit Facility. One of the sites initially leased was purchased on October 23, 2013 for $1.1 million.

Simultaneously, LGO completed its purchase of certain retail assets from Rogers (including fuel and merchandise inventory). The income that these assets generate is non-qualifying for federal income tax purposes. Subsequent to the closing, the Partnership and LGO entered into a sublease agreement for all of the sites and a fuel distribution agreement for the purchase and sale of wholesale fuel.

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


	Original Preliminary Purchase Price Allocation		Cumulative Adjustments		Adjusted Preliminary Purchase Price Allocation
Property and equipment	$	18,810	$	120	$	18,930
Intangible assets		1,145		1,225		2,370

Total identifiable assets		19,955		1,345		21,300
Other liabilities		—		273		273

Net identifiable assets acquired		19,955		1,072		21,027
Goodwill		—		98		98

Net assets acquired	$	19,955	$	1,170	$	21,125

During the fourth quarter of 2013, based on additional valuation analysis completed, the Partnership increased the value ascribed to intangible assets and recorded other insignificant adjustments as reflected above.

The above fair values of assets and liabilities acquired are provisional and based on information that was available as of the acquisition date. The Partnership believes the information provides a reasonable basis for estimating the fair values. The purchase price allocation is preliminary pending a final valuation of the assets and liabilities, including a final valuation of property and equipment, intangible assets and the impact of income taxes. 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 accounting for the transaction as soon as practicable, but no later than one year from the acquisition date.

The fair value of land, buildings, and equipment was based on 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.

The $1.7 million fair value of the wholesale fuel distribution rights was based on 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 straight-line basis over an estimated useful life of approximately 10 years.

The $0.4 million fair value of the covenant not to compete was based on an income approach, with the fair value estimated to be the difference between the present value of after-tax cash flows with and without the covenant not to compete in place, 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 covenant not to compete intangible asset is being amortized on a straight-line basis over a 5-year period.

Aggregate incremental revenues for the acquisition since the acquisition date included in the Partnership’s statements of operations were $17.6 million for the year ended December 31, 2013.

Rocky Top Acquisition

Effective September 24, 2013, the Partnership completed its purchase of certain assets from Rocky Top Markets, LLC and Rocky Top Properties, LLC (collectively, “Rocky Top”), pursuant to which the Partnership purchased one motor fuel station, three leasehold motor fuel stations, assumed certain third-party supply contracts and purchased certain other assets, which were held or used by Rocky Top in connection with their motor fuels and related convenience store businesses located in the Knoxville, Tennessee area. Concurrent with the closing, the Partnership entered into a lease for 29 motor fuel stations that the Partnership is obligated to purchase, at the election of Rocky Top, either (a) in whole for $26.2 million on or about August 1, 2015, or (b) in approximately equal parts over a 5 year period for an average of $5.3 million per year beginning in 2016. Due to the obligation to purchase the sites under the lease, the lease is accounted for as a seller financing. In conjunction with the seller financing, the transfer of title of the property and equipment recorded as part of the accounting for the business combination is expected to occur at the time of the final payment. As such, the Partnership recorded $26.2 million of debt, which was preliminarily determined to be its fair value. See Note 10 for additional details. The Partnership paid $10.7 million in cash to Rocky Top at closing, which was funded by borrowings under the Credit Facility.

Simultaneously, LGO completed its purchase of certain retail assets from Rocky Top (including fuel and merchandise inventory). The income that these assets generate is non-qualifying for federal income tax purposes. Subsequent to the closing, the Partnership and LGO entered into a sublease agreement for all of the sites and a fuel distribution agreement for the purchase and sale of wholesale fuel.

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


	Original Preliminary Purchase Price Allocation		Cumulative Adjustments			Adjusted Preliminary Purchase Price Allocation
Property and equipment	$	33,670	$	(110	)	$	33,560
Intangible assets		3,180		380			3,560

Total identifiable assets		36,850		270			37,120
Other liabilities		—		372			372

Net identifiable assets acquired		36,850		(102	)		36,748
Goodwill		—		102			102

Net assets acquired	$	36,850	$	—		$	36,850

The $2.8 million fair value of the wholesale fuel distribution rights was based on 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 straight-line basis over an estimated useful life of approximately 10 years.

The $0.3 million fair value of the trademark was based on an income approach, with the fair value estimated to be the present value of incremental after-tax cash flows attributable solely to the trademark.

Aggregate incremental revenues for the acquisition since the date of acquisition included in the Partnership’s statements of operations were $23.1 million for the year ended December 31, 2013.

Manchester Acquisition

On December 19, 2013, the Partnership completed its purchase of certain assets from Manchester Marketing, Inc. (“Manchester”), pursuant to which the Partnership purchased 44 independent dealer supply contracts, five sub-wholesale supply contracts, two leasehold motor fuel stations and certain other assets and equipment, which were held or used by Manchester in connection with their motor fuels and related convenience store businesses located in the Richmond, Virginia area, for $10.7 million. The purchase price was funded by borrowings under the Credit Facility.

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


Accounts receivable	$	78
Inventory		56
Property and equipment		230
Notes receivable		437
Intangible assets		10,271

Total identifiable assets		11,072
Other liabilities		332

Net assets acquired	$	10,740

The $9.1 million fair value of the wholesale fuel supply agreements was based on 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. Management believes the level and timing of cash flows represent relevant market participant assumptions. The wholesale fuel supply agreements are being amortized on a straight-line basis over an estimated useful life of approximately 10 years.

The $1.1 million fair value of the covenant not to compete was based on an income approach, with the fair value estimated to be the difference between the present value of after-tax cash flows with and without the covenant not to compete in place, 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 covenant not to compete intangible asset is being amortized on a straight-line basis over a 5-year period.

Aggregate incremental revenues for the acquisition since the acquisition date included in the Partnership’s statements of operations were $3.6 million for the year ended December 31, 2013.

Dunmore Acquisition

On December 21, 2012 (the “Dunmore Acquisition Date), the Partnership completed (the “Dunmore Closing”) its acquisition of certain assets (the “Dunmore Acquisition”) 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 substantially all of the assets (collectively, the “Dunmore Assets”) held and used by the Dunmore Sellers in connection with their gasoline and diesel retail outlet and related convenience store businesses (the “Dunmore Retail Business”). In connection with this transaction, the Partnership acquired the real estate of 24 motor fuel service stations, 23 of which are fee simple interests and one of which is 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-qualifying income generating Dunmore Assets (for federal income tax purposes) and certain non-qualifying 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.

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.

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


	Original Preliminary Purchase Price Allocation		Cumulative Adjustments			Final Purchase Price Allocation
Property and equipment	$	20,400	$	2,400		$	22,800
Intangible assets		8,200		(1,400	)		6,800

Total identifiable assets		28,600		1,000			29,600
Other liabilities		200		767			967

Net identifiable assets acquired		28,400		233			28,633
Goodwill		600		(233	)		367

Net assets acquired	$	29,000	$	—		$	29,000

During 2013, based on finalized valuation analysis, the Partnership increased the value ascribed to property and equipment, decreased the value ascribed to intangible assets and recorded a deferred tax liability as reflected above.

The $6.3 million fair value of the wholesale fuel distribution rights was based on 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 straight-line basis over an estimated useful life of approximately 10 years.

The $0.5 million fair value of the covenant not to compete was based on an income approach, with the fair value estimated to be the difference between the present value of after-tax cash flows with and without the covenant not to compete in place, 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 covenant not to compete intangible asset is being amortized on a straight-line basis over the 5-year term of the covenant.

Incremental rent income for the acquisition included in the Partnership’s statements of operations was $2.0 million for 2013.

Express Lane Acquisition

On December 21, 2012, LGWS entered into a Stock Purchase Agreement (the “Express Lane Stock Purchase Agreement”) with James E. Lewis, Jr., Linda N. Lewis, James E. Lewis, III and Reid D. Lewis (collectively, the “Express Lane Sellers”), pursuant to which the Express Lane Sellers sold 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, LGWS acquired forty-one motor fuel service stations, one as a fee simple interest and forty as leasehold interests. In connection with the purchase of the Express Lane Shares, on December 21, 2012, LGPR 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, LGPR acquired, prior to the Express Lane Purchaser’s acquisition of the Express Lane Shares, an additional fee simple interest in six properties and two fuel purchase agreements (collectively, the “Express Lane Property”) from Express Lane.

On December 21, 2012, LGPR 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. The transactions contemplated by the Express Lane Agreements are together referred to as the “Express Lane Acquisition.”

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-qualifying income generating assets (for federal income tax purposes) related to the Express Lane Retail Business and certain non-qualifying liabilities of the Express Lane Sellers were assigned to LGO. LGO paid the Partnership $1.0 million for advanced rent payments. During the three months ended September 30, 2013, the Partnership paid $1.7 million of additional purchase price consideration for the net working capital of the Express Lane Retail Business (see Note 7). Because the net working capital was transferred to LGO at the acquisition date, LGO repaid this amount to the Partnership in October 2013.

Under the Express Lane Agreements, the aggregate purchase price (the “Express Lane Purchase Price”) for the Express Lane Property and the Express Lane Shares was $45.2 million, inclusive of $1.7 million of certain 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 of certain environmental remediation measures. In addition to the Express Lane Purchase Price, LGPR also placed $0.5 million 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 LGWS, Express Lane and their respective affiliates.

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


	Original Preliminary Purchase Price Allocation		Cumulative Adjustments			Final Purchase Price Allocation
Net working capital	$	1,822	$	(102	)	$	1,720
Property and equipment		27,500		1,145			28,645
Intangible assets		17,600		2,100			19,700
Environmental indemnification asset		1,177		—			1,177

Total identifiable assets		48,099		3,143			51,242
Environmental liabilities		1,177		—			1,177
Other liabilities		2,500		7,066			9,566

Total identifiable liabilities		3,677		7,066			10,743

Net identifiable assets acquired		44,422		(3,923	)		40,499
Goodwill		993		3,721			4,714

Net assets acquired	$	45,415	$	(202	)	$	45,213

During 2013, the Partnership assigned certain assets and liabilities acquired in the Express Lane acquisition to LGWS, its taxable subsidiary, which resulted in the recognition of a net deferred tax liability as further discussed in Note 16. As a result, and based on finalized valuation analysis, the Partnership increased the value ascribed to property and equipment and intangible assets as reflected above.

The fair value of land, buildings and equipment was based on 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.

The $15.4 million fair value of the wholesale fuel distribution rights was based on 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 straight-line basis over an estimated useful life of approximately 10 years.

The $3.8 million fair value of the discount related to lease agreements with below average market value and the $2.6 million fair value of the discount related to lease agreements with above average market value were based on an income approach, with the fair value estimated to be the present value of incremental after-tax cash flows 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.

Aggregate incremental revenues for the Express Lane Acquisition included in the Partnership’s statements of operations were $126.0 million for the year ended December 31, 2013.

The following is unaudited pro forma information related to the Express Lane acquisition as if the transaction had occurred on January 1, 2012 (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
Revenue	$	341,339	$	1,772,511
Net Income	$	3,514	$	3,877

- 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

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+ Details

Discontinued Operations and Assets Held for Sale

12 Months Ended

Dec. 31, 2013

Discontinued Operations And Disposal Groups [Abstract]

Discontinued Operations and Assets Held for Sale

5. Discontinued Operations and Assets Held for Sale

Discontinued Operations

As part of certain sale transactions, the Partnership may continue to distribute motor fuels on a wholesale basis to a divested site. In addition, the Partnership and Predecessor Entity may have the right to monitor and, if necessary, impose conditions on the operations of a divested site to ensure that the purchaser is complying with the terms and conditions of the franchise agreement covering such site. Accordingly, the Partnership and Predecessor Entity may have the ability to exert significant influence over the divested site and thus the Partnership and Predecessor Entity may have significant continuing involvement. Such sites are not deemed discontinued operations.

The Partnership and Predecessor Entity classify sites as discontinued when operations and cash flows will be eliminated from ongoing operations and the Partnership and Predecessor Entity will not retain any significant continuing involvement in the operations after the respective sale transactions. All of the operating results for these discontinued operations were removed from continuing operations and were presented separately as discontinued operations in the statements of operations. The notes to the financial statements were adjusted to exclude discontinued operations unless otherwise noted. The Partnership has no discontinued operations.

The following results are included in discontinued operations for the 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
Revenues:
Revenues from fuel sales	$	4,132		$	5,670
Rent income		104			125

Total revenues		4,236			5,795
Costs and Expenses:
Cost of revenues from fuel sales		4,019			5,548
Operating expenses		49			55
Depreciation and amortization		50			157
(Gain) loss on sales of assets, net		(237	)		540

Total costs and operating expenses		3,881			6,300

Operating income (loss)		355			(505	)
Interest expense, net		(46	)		(274	)

Income (loss) from discontinued operations	$	309		$	(779	)

Assets Held for Sale

The Partnership classified two and five sites as held for sale at December 31, 2013 and 2012, respectively. In connection with the classification as held for sale, the Partnership recognized a loss of $0.1 million and $0.4 million for the year ended December 31, 2013 and the period October 31, 2012 through December 31, 2012, respectively. The Predecessor Entity recognized a loss of $0.8 million for the period January 1, 2012 through October 30, 2012. The loss represents the impairment recognized to present the held-for-sale sites 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. Assets held for sale were as follows (in thousands):


	December 31, 2013			December 31, 2012
Property and equipment, at cost:
Land	$	932		$	1,351
Buildings and improvements		543			435
Equipment and other		299			163

Total property and equipment, at cost		1,774			1,949

Less accumulated depreciation		(446	)		(334	)

Net assets held for sale	$	1,328		$	1,615

- 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).

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+ Details

Motor Fuel Inventory

12 Months Ended

Dec. 31, 2013

Inventory Disclosure [Abstract]

Motor Fuel Inventory

6. Motor Fuel Inventory

As noted previously, effective September 1, 2013, the Partnership records inventory at the Commission Sites from the time of the purchase of motor fuels from third party suppliers until the retail sale to the end customer. Inventory consisted of the following (in thousands):


	December 31, 2013
Gasoline	$	1,901
Diesel fuel		240

Total inventory	$	2,141

Property and Equipment

12 Months Ended

Dec. 31, 2013

Property Plant And Equipment [Abstract]

Property and Equipment

7. Property and Equipment

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


	December 31, 2013			December 31, 2012
Land	$	122,126		$	98,117
Buildings and improvements		124,479			108,508
Leasehold improvements		7,437			4,260
Equipment and other		76,236			59,168

Property and equipment in service, at cost		330,278			270,053
Accumulated depreciation and amortization		(43,808	)		(28,835	)

Property and equipment in service, net		286,470			241,218
Construction in progress		2,259			1,804

Property and equipment, net	$	288,729		$	243,022

Substantially all property and equipment is used for leasing purposes.

The Partnership is the lessee in certain sale-leaseback transactions for certain sites, and as the Partnership has continuing involvement in the underlying sites, or the lease agreement has a repurchase feature, the sale-leaseback arrangements are accounted for as lease financing obligations. The table above includes these sites, as well as certain leases accounted for as capital leases. These total cost and accumulated amortization of property and equipment recorded under sale-leaseback transactions and capital leases was $52.6 million and $8.4 million at December 31, 2013, and $57.5 million and $5.0 million at December 31, 2012, respectively. See Note 11 for further information.

Depreciation expense, including amortization of assets recorded under sale-leasebacks and capital lease obligations, was approximately $16.5 million, $2.2 million, $11.9 million and $9.7 million for 2013, the period from October 31, 2012 through December 31, 2012, the period from January 1, 2012 through October 30, 2012, and 2011, respectively.

In addition to the business combinations discussed in Note 4, the following asset purchases and divestitures occurred in 2013:

•

In April 2013, the Partnership purchased one site in Pennsylvania for $0.7 million.

•

In April 2013, the Partnership sold five sites in Ohio for $1.5 million, which were included in assets held for sale at December 31, 2012. This transaction did not have a material impact on the results of operations for 2013.

•

In May 2013, the Partnership sold one site in Kentucky for $0.7 million. This transaction did not have a material impact on the results of operations for 2013.

•

In May 2013, the Partnership repurchased four sites in Ohio for $7.1 million. These sites were previously leased through sale-leaseback transactions that were accounted for as lease financing obligations with a remaining balance of $5.1 million. The $2.0 million difference between the purchase price and the remaining balance of the lease financing obligation was recorded as an increase to property and equipment.

•

In June 2013, the Partnership purchased two sites in Florida for $1.6 million, of which $0.6 million was paid in cash and the remaining balance was financed as a note payable. See Note 8 for additional details.

Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2013

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

8. Goodwill and Intangible Assets

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


Balance at December 31, 2012	$	5,636
Goodwill from acquisitions		3,688

Balance at December 31, 2013	$	9,324

No impairment losses have been recorded to goodwill. All goodwill has been allocated to the Wholesale segment. See Note 4 for additional information on the acquisitions. The amount of goodwill expected to be deductible for tax purposes was $6.8 million at December 31, 2013.

Intangible assets consist of the following (in thousands):


	December 31, 2013							December 31, 2012
	Gross Amount		Accumulated Amortization			Net Carrying Amount		Gross Amount		Accumulated Amortization			Net Carrying Amount
Wholesale fuel supply agreements	$	25,736	$	(9,059	)	$	16,677	$	16,451	$	(7,151	)	$	9,300
Wholesale fuel distribution rights		26,180		(2,282	)		23,898		23,200		—			23,200
Trademarks		634		(78	)		556		134		(40	)		94
Covenant not to compete		2,676		(253	)		2,423		—		—			—
Below market leases		4,761		(1,310	)		3,451		3,422		(414	)		3,008

Total	$	59,987	$	(12,982	)	$	47,005	$	43,207	$	(7,605	)	$	35,602

See Note 4 for additional information on the acquisitions, which resulted in additional intangible assets being recorded in 2013.

As noted previously, the Partnership purchased two sites in Florida in June 2013. Prior to the acquisition, there was a below market lease intangible asset associated with these sites since they were previously leased through the Express Lane acquisition. This intangible asset was written off, resulting in a charge of $0.1 million in 2013.

The aggregate amortization expense, including amortization of above and below market lease intangible assets which is classified as rent expense, was approximately $4.6 million, $0.3 million, $1.9 million and $2.4 million for 2013, the period October 31, 2012 through December 31, 2012, the period January 1, 2012 through October 30, 2012, and 2011, respectively.

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


2014	$	5,918
2015		5,900
2016		5,639
2017		5,276
2018		4,738

- 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

Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2013

Payables And Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

9. Accrued Expenses and Other Current Liabilities

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


	December 31, 2013		December 31, 2012
Interest expense	$	444	$	124
Professional fees		1,365		436
Express Lane working capital payable (Note 4)		—		1,791
Equity-based incentive compensation (Note 17)		3,141		—
Taxes other than income		1,169		40
Management fees payable to affiliate		139		—
Other		1,792		908

Total accrued expenses and other current liabilities	$	8,050	$	3,299

Debt

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Debt

10. Debt

Debt outstanding was as follows:


	December 31, 2013		December 31, 2012
Revolving credit facility	$	146,330	$	183,751
Financing associated with Rocky Top acquisition		26,250		—
Note payable		980		—

Total		173,560		183,751
Current portion—included in accrued expenses and other current liabilities		51		—

Total	$	173,509	$	183,751

The following represents principal payments due for the next five years (in thousands). The financing issued in connection with the Rocky Top acquisition was assumed to be payable in 2015 in its entirety (see further discussion below).


2014	$	51
2015		172,632
2016		55
2017		57
2018		765

Total	$	173,560

Credit Facility

On October 30, 2012, in connection with the IPO, the Partnership entered into a credit agreement with a syndicate of banks (the “Credit Facility”).

The Credit Facility matures on October 30, 2015 and consisted of a $249.0 million senior secured revolving credit facility, a swingline line-of-credit loan up to $7.5 million and standby letters of credit up to an aggregate of $35.0 million. The Credit Facility had the ability to be increased, from time to time, upon the Partnership’s written request, subject to certain conditions, up to an additional $75.0 million. All obligations under the Credit Facility are secured by substantially all of the assets of the Partnership and its subsidiaries.

On May 13, 2013, the Partnership entered into an amendment to the Credit Facility (the “Amendment”) to increase its credit line by $75.0 million to $324.0 million. Subject to the consent of the lenders, the Partnership has the ability under certain circumstances to further increase the amount that it may borrow by $100.0 million to $424.0 million. The Amendment was treated as a modification in accordance with accounting guidance on debt modifications, and as a result, the Partnership recorded $0.4 million in deferred financing fees, which are included in deferred financing costs, net and other assets on the balance sheet at December 31, 2013 and are being amortized on a straight line basis over the remaining term of the Credit Facility.

The Partnership is required to comply with certain financial covenants under the Credit Facility. The Partnership is required to maintain a combined leverage ratio (as defined) for the most recently completed four fiscal quarters of not greater than 4.75 to 1.00 through December 31, 2014, and 4.60 to 1.00 thereafter. The Partnership is also required to maintain a combined interest charge coverage ratio (as defined) of at least 3.00 to 1.00. The Partnership was in compliance with all financial covenants as of December 31, 2013 and 2012.

Borrowings under the Credit Facility, as amended, bear interest, at the Partnership’s option, at (1) a rate equal to the London Interbank Offering 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) 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 the 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 incurs 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. The weighted average interest rate for the Credit Facility was 3.3% and 3.0% for 2013 and for the period October 31, 2012 through December 31, 2012, respectively.

A total of $7.6 million of deferred financing costs are being recognized as interest expense ratably over the term of the Credit Facility. The $7.6 million of deferred financing costs resulted from the payment of $4.1 million in lender fees in connection with obtaining the Credit Facility, $3.1 million of the remaining unamortized balance of deferred financing costs associated with the Predecessor credit facility and $0.4 million in lender fees in connection with Amendment.

The Credit Facility 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 Credit Facility contains various covenants which 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 $12.3 million and $13.9 million outstanding under standby letters of credit at December 31, 2013 and 2012, respectively.

The Credit Facility was amended and restated on March 4, 2014 and all borrowings thereunder were repaid. See Note 23 for additional information.

Note Payable

In connection with the acquisition of two sites in Florida noted previously, the Partnership issued a $1.0 million note payable with interest at 4.0%. Monthly payments are made based on a 15-year amortization schedule for the first 5 years commencing August 1, 2013. The 60th payment is a balloon payment for all outstanding principal and any unpaid interest. The loan is secured by all the real and personal property at the two sites.

Financing Issued in Rocky Top Acquisition

In connection with the Rocky Top acquisition as described in Note 4, the Partnership entered into a lease for certain sites for which the Partnership is obligated to purchase these sites, at the election of the seller, either (a) in whole on or about August 1, 2015, or (b) in approximately equal parts over a 5 year period for an average of $5.3 million per year beginning in 2016. Due to the obligation to purchase the sites under the lease, the lease is accounted for as a financing. Interest accrues at an annual rate of 7.5% with monthly payments of $0.2 million due until the balance is paid. The Partnership recorded $26.2 million of debt, which was preliminarily determined to be its fair value, and the payments made until the purchase will be classified as interest expense.

Predecessor Debt

The Predecessor Entity had a credit facility and various other debt obligations. All borrowings were paid in full with proceeds from the IPO.

Lease Financing Obligations and Operating Leases

12 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Lease Financing Obligations and Operating Leases

11. Lease Financing Obligations and Operating Leases

Lease Financing Obligations

The future minimum lease payments under lease financing obligations as of December 31, 2013 are as follows (in thousands):


2014	$	6,263
2015		6,364
2016		6,364
2017		6,320
2018		6,379
Thereafter		72,962

Total future minimum lease payments	$	104,652

Less interest component		(37,720	)

Present value of minimum lease payments		66,932

Current portion		2,568

Long-term portion	$	64,364

Operating Leases of Sites as Lessee

The Partnership leases sites from third parties under certain non-cancelable operating leases that expire from time to time through 2028.

The future minimum lease payments under operating leases as of December 31, 2013 were as follows (in thousands):


2014	$	13,682
2015		12,699
2016		12,026
2017		11,116
2018		9,807
Thereafter		63,718

Total future minimum lease payments	$	123,048

The 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.

Contingent rent expense, based on gallons sold, was approximately $1.0 million, $0.2 million, $1.7 million and $1.3 million for 2013, the period from October 31, 2012 through December 31, 2012, the period from January 1, 2012 through October 30, 2012, and 2011, 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 with Getty. 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. In December 2013, the agreement was amended to add one site in Delaware and one site in Maryland. 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 lease financing obligations and operating lease tables above.

During 2013, two sites were terminated from the lease. Additionally, the Partnership notified Getty of its intent to terminate eight additional sites from the lease. Any property and equipment or lease financing obligations associated with these sites were removed from the balance sheet in 2013, which resulted in a gain of $0.2 million, classified as a credit to rent expense on the statements of operations. Any lease payments made until the sites are formally terminated from the lease will be accounted for as rent expense.

Operating Leases of Sites as Lessor

Motor fuel stations are leased to tenants under operating leases with various expiration dates ranging through 2028.

The future minimum lease payments under non-cancelable operating leases with third parties and cancelable operating leases with LGO as of December 31, 2013 were as follows (in thousands):


	Third Parties		LGO		Total
2014	$	15,268	$	15,939	$	31,207
2015		10,704		16,178		26,882
2016		7,919		16,421		24,340
2017		5,685		16,657		22,342
2018		5,111		16,902		22,013
Thereafter		19,298		166,343		185,641

Total future minimum lease payments	$	63,985	$	248,440	$	312,425

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

Asset Retirement Obligations

12 Months Ended

Dec. 31, 2013

Asset Retirement Obligation Disclosure [Abstract]

Asset Retirement Obligations

12. Asset Retirement Obligations

Certain lease agreements in which the Partnership is the lessee require or contingently require the Partnership to remove underground storage tanks at the end of the lease. The Partnership’s asset retirement obligation is as follows:


Balance at December 31, 2012	$	588
Recognition of new asset retirement obligations		187
Changes in estimated cash flows or settlement dates		1,398
Accretion		50
Obligations settled		(72	)

Balance at December 31, 2013	$	2,151
Current portion, classified within accrued expenses and other current liabilities		280

Long-term portion, classified within noncurrent other liabilities	$	1,871

Environmental Matters

12 Months Ended

Dec. 31, 2013

Environmental Remediation Obligations [Abstract]

Environmental Matters

13. Environmental Matters

The Partnership currently owns or leases sites where refined petroleum products are being or have been handled. These sites 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 remediate 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 maintains 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 has entered into indemnification and escrow agreements with various sellers in conjunction with several of their respective acquisitions, as further described below. Financial responsibility for environmental remediation is negotiated in connection with each acquisition transaction. 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 the Partnership will, assume liability for existing environmental conditions.

The table below presents a rollforward of the Partnership’s environmental liability (in thousands).


	2013			For the Period October 31, 2012 to December 31, 2012
Beginning balance	$	1,177		$	—
Provision for new environmental losses		650			—
Changes in estimates for previously incurred losses		(144	)		—
Recoveries from environmental indemnification assets		(445	)		—
Environmental liabilities acquired in business combinations		—			1,177

Ending balance		1,238			1,177
Current portion		477			591

Long-term portion	$	761		$	586

The Partnership is indemnified by third-party escrow funds of $0.2 million and state funds or insurance totaling $1.0 million, which are recorded as indemnification assets. State funds represent probable state reimbursement amounts. Reimbursement will depend upon the continued maintenance and solvency of the state. Insurance coverage represents amounts deemed probable of reimbursement under insurance policies.

The estimates used in these reserves are based on all known facts at the time and an assessment of the ultimate remedial action outcomes. The Partnership 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 modifications of 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.

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. The Omnibus Agreement (further described in Note 20) 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 IPO 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, were identified as having existing environmental liabilities that are not covered by escrow accounts, state funds or insurance policies.

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


Balance at December 31, 2012	$	21,208
Changes in estimates for previously incurred losses		373
Recoveries from environmental indemnification assets		(3,322	)

Balance at December 31, 2013	$	18,259

A significant portion of the Predecessor Entities’ environmental reserves have corresponding indemnification assets. The breakdown of the indemnification assets is as follows (in thousands):


	December 31, 2013		December 31, 2012
Third-party escrows	$	6,707	$	7,988
State funds		3,210		4,051
Insurance coverage		5,460		6,037

Total indemnification assets	$	15,377	$	18,076

Commitments and Contingencies

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

14. Commitments and Contingencies

Purchase Commitments

The future minimum volume purchase requirements forthcoming in year 2014 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 586.3 million, 90.0 million, 431.2 million and 417.8 million gallons of product under the existing supply agreements for 2013, the period from October 31, 2012 through December 31, 2012, the period from January 1, 2012 through October 30, 2012, and 2011, 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:


2014			314,456
2015			284,278
2016			276,828
2017			248,322
2018			234,489
Thereafter			2,541,437

Total			3,899,810

In the event for a given contract year the Partnership 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.

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. In management’s opinion, the resolutions of any such pending legal actions are not expected to have a material adverse effect on its 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 13 for a discussion of the Partnership and the Predecessor Entity’s environmental liabilities.

Fair Value Measurements

12 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

Fair Value Measurements

15. Fair Value Measurements

The Partnership 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 in 2013, 2012 or 2011.

As further discussed in Note 17, the Partnership has accrued for phantom units granted in 2013 as a liability and adjusts that liability on a recurring basis based on the market price of the Partnership’s common units each balance sheet date. Such fair value measurements are deemed Level 1 measurements.

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 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 sites, and represent level 2 measurements.

Financial Instruments

The fair value of the Partnership’s accounts receivable and accounts payable approximated their carrying values as of December 31, 2013 and 2012 due to the short-term maturity of these instruments. The fair value of the Partnership’s long-term debt approximated its carrying value as of December 31, 2013 and 2012 due to the frequency with which interest rates are reset based on changes in prevailing interest rates. The fair value of debt, classified as a Level 2 measurement, was estimated using an income approach by discounting future cash flows at estimated current cost of funding rates, which incorporate the credit risk of the Partnership.

- 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 + Details

Partners' Capital	12 Months Ended
Partners' Capital	Dec. 31, 2013
Equity [Abstract]
Partners' Capital	16. Partners’ Capital In connection with the IPO, the Predecessor Entities contributed the Contributed Assets to the Partnership. In consideration of the Contributed Assets, the Partnership issued and/or distributed to the Predecessor an aggregate of 625,000 common units and 7,525,000 subordinated units. The Partnership issued 6,900,000 common units, inclusive of the underwriter’s over-allotment option, in connection with the IPO. In January 2013, the Partnership issued an aggregate of 1,044 units to members of the board of directors of the Partnership’s General Partner related to director compensation. In December 2013, the Partnership issued 3,565,000 common units, inclusive of the underwriter’s over-allotment option, for $26.90 per unit, resulting in proceeds of $91.4 million, net of underwriting discounts and commissions and offering expenses. The Partnership used the proceeds to reduce indebtedness outstanding under its Credit Facility and for general purposes. In December 2013, LGC purchased 6,304 common units from the Partnership and granted them to Joseph V. Topper, Jr., the Chairman of the Board and Chief Executive Officer of the General Partner. The grant was made to Mr. Topper, at his election, in lieu of cash compensation due to Mr. Topper as consideration for his services to the Partnership as Chief Executive Officer of the General Partner. LGC paid the Partnership the grant-date fair value of the units, which was $0.2 million.

Equity-Based Incentive Compensation

12 Months Ended

Dec. 31, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Equity-Based Incentive Compensation

17. Equity-Based Incentive Compensation

In connection with the IPO, the General Partner 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. The maximum number of common units that may be delivered with respect to awards under the Plan is 1,505,000. Generally, the Plan provides for grants of restricted units, unit options, performance awards, phantom units, unit awards, unit appreciation rights, distribution equivalent rights, and other unit-based awards, with various limits and restrictions attached to these awards on a grant-by-grant basis. The Plan is administered by the board of directors of the Partnership’s General Partner or a committee thereof, which is referred to as the Plan Administrator.

The Plan Administrator may terminate or amend the Plan at any time with respect to any 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 unitholder approval as required by the exchange upon which 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 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.

The following is a summary of the phantom unit award activity for 2013:


Non-vested at December 31, 2012	—
Granted	449,662
Forfeited	(16,289	)

Non-vested at December 31, 2013	433,373

The fair value of the non-vested phantom units outstanding at December 31, 2013 was $12.4 million. Compensation expense for 2013 was $3.1 million. Unrecognized compensation expense related to the non-vested phantom units is expected to be recognized over a weighted average period of 2.2 years.

It is the intent of the Partnership to settle these phantom units upon vesting by issuing common units, as allowed under the Plan. However, the awards may be settled in cash at the discretion of the compensation committee of the board of directors of the General Partner.

Since the Partnership grants phantom units to employees of LGC, and since the grants may be settled in cash, the grants are measured at fair value at each balance sheet reporting date and the cumulative compensation cost recognized is classified as a liability, which is included in accrued expenses and other current liabilities on the balance sheet.

Income Taxes

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income Taxes

18. Income Taxes

Certain legal entities of the Partnership do not pay income taxes because their income is taxed to the owners. For those entities, the reported amount of their assets, net of the reported amount of their liabilities, was less than the related tax basis of their assets and liabilities by $4.5 million and $2.0 million at December 31, 2013 and 2012, respectively. Net earnings for financial statement purposes may differ significantly from taxable income reportable to the owners as a result of this basis difference and the allocation of taxable income under the Partnership Agreement.

The non-taxed entities of the Partnership are subject to a statutory requirement that non-qualifying income cannot exceed 10% of total gross income for the calendar year. If the amount of its non-qualifying income exceeds the statutory limit, these entities would be subject to income tax on their earnings as if they were taxable corporations. The non-qualifying income did not exceed the statutory limit in any period for the non-taxed entities.

The provision (benefit) for income taxes consisted of (in thousands):


	Year Ended December 31, 2013			Period from October 31 to December 31, 2012
Current expense
Federal	$	1,111		$	269
State		121			73

Total current income tax expense		1,232			342

Deferred expense (benefit)
Federal		(2,329	)		—
State		(619	)		—

Total deferred income tax expense (benefit)		(2,948	)		—

Total income tax expense (benefit)	$	(1,716	)	$	342

The significant components of deferred tax assets and liabilities are as follows (in thousands).


	December 31, 2013			December 31, 2012
Deferred income tax assets
Deferred rent income	$	319		$	890
Deferred rent expense		365			328
Lease financing obligations		23,936			27,422
Asset retirement obligations		787			194
Above market lease liability		1,024			—
Other		61			—

Total deferred income tax assets		26,492			28,834
Valuation allowance		(7,093	)		(9,893	)

Net deferred income tax assets		19,399			18,941
Deferred income tax liabilities
Property and equipment		22,964			18,941
Below market lease intangible asset		1,274			—

Total deferred income tax liabilities		24,238			18,941

Net deferred income tax liabilities	$	4,839		$	—

Non-current deferred tax assets of $0.1 million are included in deferred financing fees, net and other assets and non-current deferred tax liabilities of $5.0 million are included in other noncurrent liabilities at December 31, 2013.

During 2013, in connection with the updates to purchase accounting and subsequent assignment of assets and liabilities by the Partnership to LGWS, the Partnership reviewed its cumulative permanent and temporary differences. As a result of that review, the Partnership increased its net deferred tax assets that existed on the date of the contribution of net assets by the Predecessor to the Partnership by $8.5 million and increased its valuation allowance to fully offset these additional net deferred tax assets.

During 2013, based on the updates to the purchase price allocations for the 2012 and 2013 acquisitions and subsequent assignment of assets and liabilities by the Partnership to LGWS, the Partnership recorded a deferred tax liability of $7.8 million.

At December 31, 2012, net deferred tax assets totaling $9.9 million were fully reserved against with a valuation allowance. Concurrent with the recognition of the $7.8 million net deferred tax liability noted above, and based on the expected reversal of the cumulative temporary differences and anticipated future earnings as of December 31, 2013, the Partnership released $2.8 million of the valuation allowance during 2013. The valuation allowance at December 31, 2013 relates primarily to the uncertainty of the availability of future profits to realize the tax benefit of the existing deductible temporary differences. The Partnership believes that it will generate sufficient future taxable income to realize the benefits related to the remaining deferred tax asset. The valuation allowance decrease primarily relates to the change in the net deferred tax position.

In conjunction with the Partnership’s ongoing review of its actual results and anticipated future earnings, the Partnership continuously reassesses the possibility of releasing the valuation allowance on its deferred tax assets. It is reasonably possible that a significant portion of the valuation allowance will be released within the next twelve months.

The difference between the actual income tax provision and income taxes computed by applying the U.S. federal statutory rate to earnings (losses) before income taxes is attributable to the following (in thousands):


	For the Year Ended December 31, 2013			Period from October 31 to December 31, 2012
Consolidated income (loss) from continuing operations before income taxes – all domestic	$	16,354		$	(1,014	)
(Income) loss from continuing operations before income taxes of non-taxable entities		(15,638	)		1,037

Income from continuing operations before income taxes of LGWS		716			23

Federal income taxes at statutory rate		244			8
Increase (decrease) due to:
State income taxes, net of federal income tax benefit and other		(417	)		2
Change in valuation allowance		(1,543	)		332

Total income tax expense	$	(1,716	)	$	342

The Partnership files income tax returns with the U.S. federal government as well as the many state jurisdictions in which it operates. The statute remains open for tax years 2013 and 2012; therefore, these years remain subject to examination by federal, state and local jurisdiction authorities.

Net Income per Limited Partnership Unit

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

Net Income per Limited Partnership Unit

19. Net Income per Limited Partnership Unit

Under the Partnership Agreement, our General Partner’s interest in net income from the Partnership consists of incentive distribution rights (“IDRs”), which are increasing percentages, starting at 15% of quarterly distributions out of the operating surplus (as defined) in excess of $0.5031 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 unitholders first in support of such excess cash distribution paid to them and 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 unitholders in accordance with the Partnership Agreement.

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. There were no participating IDRs for 2013 or 2012. However, the distribution declared in March 2014 exceeded the threshold and IDRs will participate in this distribution.

The following provides a reconciliation of net income and the allocation of net income to the limited partners’ interest for purposes of computing net income per limited partner unit for the following periods (in thousands, except unit, and per unit amounts):


	Year Ended December 31, 2013						Period from October 31, 2012 through December 31, 2012
	Common Units			Subordinated Units			Common Units			Subordinated Units
Numerator:
Net income (loss)	$	9,157		$	8,913		$	(678	)	$	(678	)
Dividends paid (a)		12,999			12,999			—			—
Allocation of distributions in excess of net income (b)		(3,842	)		(4,086	)		—			—

Limited partners’ interest in net income-basic		9,157			8,913			(678	)		(678	)
Adjustment for phantom units		29			—			—			—

Limited partners’ interest in net income-diluted		9,186			8,913			(678	)		(678	)

Denominator:
Weighted average limited partnership units outstanding-basic		7,731,471			7,525,000			7,525,000			7,525,000
Adjustment for phantom units		48,886			—			—			—

Weighted average limited partnership units outstanding-diluted		7,780,357			7,525,000			7,525,000			7,525,000

Net income per limited partnership unit-basic	$	1.18		$	1.18		$	(0.09	)	$	(0.09	)

Net income per limited partnership unit-diluted	$	1.18		$	1.18		$	(0.09	)	$	(0.09	)

(a)	Distributions paid per unit were $1.7273 for 2013.

(b)	Allocation of distributions in excess of net income is based on a pro rata proportion to the common and subordinated units as outlined in the Partnership Agreement.

The Partnership Agreement sets forth the calculation used for determining the cash distributions the common and subordinated unitholders are entitled to receive. In accordance with the Partnership Agreement, on March 6, 2014, the Partnership declared a quarterly dividend, to be paid from the operating surplus, totaling $9.5 million or $0.5125 per unit.

Related-Party Transactions	12 Months Ended
Related-Party Transactions	Dec. 31, 2013
Related Party Transactions [Abstract]
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 are as follows: Revenues from Fuel Sales to Affiliates In connection with the IPO, the Partnership and LGO entered into a PMPA Franchise Agreement pursuant to which 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. 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. Revenues and cost of revenues from fuel sales to affiliates are separately classified in the statements of operations. Revenues from Fuel Sales to Related Parties In addition, the Partnership sells motor fuel and leases property to a related party owned by a relative of the Chief Executive Officer of the General Partner. Total revenues amounted to $103.2 million, $17.7 million, $88.8 million and $109.5 million for the year ended December 31, 2013, the period from October 31 to December 31, 2012, the period from January 1 to October 30, 2012, and the year ended December 31, 2011, respectively. Accounts receivable amounted to $1.1 million and $1.2 million as of December 31, 2013 and 2012, respectively. Operating Leases of Gasoline Stations as Lessor The Partnership and the Predecessor Entity lease certain motor fuel stations to their affiliates under cancelable operating leases. Rent income under these agreements is separately classified in the statements of operations. Operating Leases of Gasoline Stations as Lessee The Partnership and the Predecessor Entity lease certain motor fuel stations from their affiliates under cancelable operating leases. Rent expense under these agreements was $1.0 million, $0.2 million, $0.6 million and $0.6 million for 2013, the period October 31, 2012 through December 31, 2012, the period January 1, 2012 through October 30, 2012, and 2011, respectively. Omnibus Agreement and Management Fees In connection with the IPO, the Partnership entered into an Omnibus Agreement (the “Omnibus Agreement”) by and among the Partnership, the General Partner, LGC, LGO and, for limited purposes, Joseph V. Topper, Jr. 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 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 as required. The Partnership has the right to terminate the Omnibus Agreement at any time during the initial term upon prior written notice as required. 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 of the IPO. The Omnibus Agreement also provides for certain indemnification obligations between LGC and the Partnership, which is inclusive of the environmental liabilities. In accordance with the Omnibus Agreement, 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. The Partnership incurred $6.6 million and $1.1 million in management fees under the Omnibus Agreement in 2013 and for the period October 31, 2012 through December 31, 2012, respectively, classified as selling, general and administrative expenses in the statements of operations. 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 statements of operations. The amounts recorded for these management fees were approximately $3.7 million and $2.3 million for the period January 1, 2012 through October 31, 2012, and 2011, respectively. These management fees reflect the allocation of certain overhead expenses of the Predecessor Entity and include 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. Environmental Costs Certain environmental monitoring and remediation activities are undertaken by an affiliate of the Partnership as approved by the conflicts committee of the board of directors of the General Partner. The Partnership incurred $0.3 million with this affiliate in 2013. Aircraft Usage Costs The Partnership uses aircraft owned by a group of individuals that includes the CEO and certain other members of the board of directors of the General Partner as approved by the disinterested members of the conflicts committee of the board of directors of the General Partner. The Partnership incurred $0.1 million for the use of these aircraft in 2013. Sites Previously Leased by LGO Through February 2013, the Partnership leased certain sites in the Cleveland, Ohio market to LGO, who operated or contracted to third parties the operation of the motor fuel and convenience store activities conducted at those sites. In March 2013, the Partnership entered into an agreement with an unrelated third-party to lease and conduct the convenience store activities at 19 of these sites in the Cleveland, Ohio market. Concurrently, the lease agreements between the Partnership and LGO were amended to reflect the lease of just the motor fuel-related property and terminate the lease of the convenience store. Through December 31, 2013, the unrelated third-party paid $1.7 million directly to LGO for its agreement to vacate the convenience store space. Although the Partnership did not participate directly in the transaction between LGO and the unrelated third-party, it was deemed for accounting purposes to have an intermediary role in the transaction in its capacity as the entity controlling these sites (either through fee ownership or leasehold interest). Accordingly, the Partnership recorded $1.7 million in deferred initial direct costs, which is included in deferred financing costs, net and other assets, and a corresponding deferred rent income liability, which is included in other liabilities, both of which are recognized ratably over the term of the leases with the unrelated third-party lessee. The retail motor fuel business at these sites was operated by LGO through August 31, 2013. These sites were included in the Commission Sites operated by the Partnership commencing September 1, 2013 (see Note 1 for additional information). As such, the leases with LGO were terminated on September 1, 2013. The transaction was approved by the conflicts committee of the board of directors of the General Partner. As discussed in Note 11, the Partnership terminated leases with LGO at the Commission Sites and closed sites, which resulted in a write-off of deferred rent income of $0.4 million, classified as a charge against rent income from affiliates. Advance to Affiliate As disclosed in Note 4, during 2013, the Partnership paid $1.7 million of additional purchase price consideration for the net working capital of the Express Lane Retail Business. Because the net working capital was transferred to LGO at the acquisition date, LGO repaid this amount to the Partnership in October 2013. The payment to the Express Lane sellers was classified as a financing activity on the statement of cash flows and is included within the line item “Advances (to) from affiliates.” Mandatorily Redeemable Preferred Equity In December 2008, the Predecessor Entity issued non-voting preferred member interests of $12.0 million to certain related individuals. From February 2011 through August 31, 2012, the holders of preferred member interests received semi-annual dividend payments at a rate of 12.0%. Pursuant to an amendment in May 2012, the dividend 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 from January 1, 2012 through October 30, 2012 and 2011, the Predecessor Entity recorded interest expense of $1.3 million and $1.4 million, respectively. In September 2012, the Predecessor Entity and the holders entered into an agreement for an aggregate $13.0 million payment, including $12.0 million for the face value of the mandatorily redeemable preferred equity and $1.0 million in consideration for a contractual modification to provide for the early cancellation and redemption of the mandatorily redeemable preferred equity (the cancellation payment), along with dividend payments accrued and unpaid at the applicable rate discussed above. As the cancellation payment was simultaneous with the IPO, the $1.0 million cancellation payment was accounted for on the Predecessor’s financial statements in the accounting period corresponding with the closing of the IPO. The mandatorily redeemable preferred equity was redeemed in full, at par, with proceeds from the IPO.

- 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 + Details

Segment Reporting

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Segment Reporting

21. Segment Reporting

As discussed in Note 1, effective September 1, 2013, the Partnership engages in both the wholesale and retail distribution of motor fuels, primarily gasoline and diesel fuel. Given this change, the Partnership conducts its business in two segments: 1) the wholesale segment and 2) the retail segment. The accounting policies of the segments are consistent with those described in Note 3. The Partnership’s measure of segment profit or loss is net income. Unallocated costs consist primarily of interest expense associated with the Credit Facility, selling, general and administrative expenses, income taxes and the elimination of the retail segment’s intersegment cost of revenues from fuel sales against the wholesale segment’s intersegment revenues from fuel sales. The profit in ending inventory generated by the intersegment fuel sale is also eliminated. Total assets by segment are not presented as the chief operating decision maker does not currently assess performance or allocate resources based on that data. Financial data for each segment is as follows (in thousands):


	Year Ended December 31, 2013
	Wholesale			Retail			Unallocated			Consolidated
Revenues from fuel sales to external customers	$	1,824,568		$	68,238		$	—		$	1,892,806
Intersegment revenues from fuel sales		57,988			—			(57,988	)		—
Rent income		40,210			1,367			—			41,577

Total revenues		1,922,766			69,605			(57,988	)		1,934,383
Depreciation and amortization		20,288			675			—			20,963
Interest expense, net		(4,479	)		(169	)		(9,534	)		(14,182	)
Income tax expense (benefit)		—			—			(1,716	)		(1,716	)
Net income (loss)		41,841			623			(24,394	)		18,070
Expenditures for long-lived assets		49,144			149			—			49,293

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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-Name Accounting Standards Codification
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-Section 50
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+ Details

Interim Financial Results

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Interim Financial Results

22. Interim Financial Results (unaudited)

Interim financial results for the Partnership for 2013 were as follows (in thousands, except per unit data):


	Year Ended December 31, 2013		Fourth Quarter 2013		Third Quarter 2013		Second Quarter 2013		First Quarter 2013
Total revenues		1,934,383		485,145		490,112		487,688		471,438
Operating income		28,501		5,830		6,995		8,601		7,075
Net income and comprehensive income	$	18,070	$	3,920	$	4,924	$	5,469	$	3,757
Limited partners’ interest in net income	$	18,070	$	3,920	$	4,924	$	5,469	$	3,757
Net income per common and subordinated unit—basic (a)	$	1.18	$	0.25	$	0.33	$	0.36	$	0.25
Net income per common and subordinated unit—diluted (a)	$	1.18	$	0.25	$	0.33	$	0.36	$	0.25

(a)	The sum of the quarterly amounts may not equal annual earnings per unit due to changes in the number of units outstanding during the year or rounding.

Interim financial results for 2012 are as follows (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			Combined Lehigh Gas Entities (Predecessor) Second Quarter 2012		Combined Lehigh Gas Entities (Predecessor) First Quarter 2012
Total revenues		311,665			159,312		506,629			490,431		416,066
Operating income (loss)		772			7,778		2,575			4,231		(500	)
Income (loss) from continuing operations after income taxes		(1,356	)		5,343		(441	)		1,077		(3,174	)
Income (loss) from discontinued operations		—			9		(9	)		169		140
Net income (loss) and comprehensive income (loss)	$	(1,356	)	$	5,352	$	(450	)	$	1,246	$	(3,034	)
Limited partners’ interest in net loss	$	(1,356	)		n/a		n/a			n/a		n/a
Net loss per common and subordinated unit—basic and diluted	$	(0.09	)

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2013
Subsequent Events [Abstract]
Subsequent Events	23. Subsequent Events In March 2014, we entered into an amended and restated credit agreement (the “New Credit Facility”). The New Credit Facility is a senior secured revolving credit facility maturing March 4, 2019 with a total borrowing capacity of $450 million, under which swingline loans may be drawn up to $10.0 million and standby letters of credit may be issued up to an aggregate of $45.0 million. The New Credit Facility may be increased, from time to time, upon the Partnership’s written request, subject to certain conditions, up to an additional $100.0 million. All obligations under the New Credit Facility are secured by substantially all of the assets of the Partnership and its subsidiaries. The Partnership is required to comply with certain financial covenants under the New Credit Facility. The Partnership is required to maintain a total leverage ratio (as defined) for the most recently completed four fiscal quarters of not greater than 4.50 to 1.00. Such threshold is increased to 5.00 to 1.00 for the two quarters preceding the closing of a material acquisition (as defined) or upon the issuance of senior notes (as defined). Upon the issuance of senior notes, the Partnership is also required to maintain a senior leverage ratio (as defined) for the most recently completed four fiscal quarters on a pro forma basis of not greater than 3.50 to 1.00. The Partnership is also required to maintain a consolidated interest coverage ratio (as defined) on a pro forma basis of at least 2.75 to 1.00. Borrowings under the New Credit Facility bear interest, at the Partnership’s option, at (1) a rate equal to the London Interbank Offering Rate (“LIBOR”), for interest periods of one week or one, two, three or six months, plus a margin of 2.00% to 3.25% per annum, depending on the Partnership’s total leverage ratio (as defined) 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 the agent, from time to time, as its prime rate, plus (b) a margin of 1.00% to 2.25% per annum depending on the Partnership’s total leverage ratio. In addition, the Partnership incurs a commitment fee based on the unused portion of the revolving credit facility at a rate of 0.35% to 0.50% per annum depending on the Partnership’s total leverage ratio. The New Credit Facility prohibits the Partnership from making distributions to its unitholders if any potential default or event of default occurs or would result from the distribution, or the Partnership is not in compliance with its financial covenants. In addition, the New Credit Facility contains various covenants which 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.

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2013

Valuation And Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

Lehigh Gas Partners LP and Lehigh Gas Entities (Predecessor)

For the Year Ended December 31, 2013, the Period October 31, 2012 through December 31, 2012,

the Period January 1, 2012 through October 30, 2012, and the Year Ended December 31, 2011

(In thousands)


Description	Balance at Beginning of Period		Charged to Costs and Expenses			Charged to Other Accounts			Recoveries		Write Offs		Balance at End of Period
Year ended December 31, 2013 (Partnership)
Allowance for doubtful accounts—accounts receivable	$	—	$	161		$	—		$	—	$	25	$	136
Valuation allowance—deferred tax assets	$	9,893	$	(1,543	)	$	(1,257	)	$	—	$	—	$	7,093
October 31, 2012 through December 31, 2012 (Partnership)
Allowance for doubtful accounts—accounts receivable	$	—	$	—		$	—		$	—	$	—	$	—
Valuation allowance—deferred tax assets (a)	$	—	$	332		$	9,561		$	—	$	—	$	9,893
Lehigh Gas Entities (Predecessor)
January 1, 2012 through October 30, 2012
Allowance for doubtful accounts—accounts receivable	$	37	$	87		$	—		$	—	$	—	$	124
Year ended December 31, 2011
Allowance for doubtful accounts—accounts receivable	$	90	$	99		$	—		$	—	$	152	$	37

(a)

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. During 2013, in connection with updates to purchase accounting and subsequent assignment of assets and liabilities by the Partnership to LGWS, the Partnership reviewed its cumulative permanent and temporary differences. As a result of that review, the Partnership increased its net deferred tax assets that existed on the date of the contribution of net assets by the Predecessor to the Partnership by $8.5 million and increased its valuation allowance to fully offset these additional net deferred tax assets. The amount charged to other accounts has been revised to reflect this increase.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Use of Estimates

Use of Estimates

Fair Value Measurements

Fair Value Measurements

Consolidation

Consolidation

Business Combinations

Business Combinations

Segment Reporting

Segment Reporting

Revenue Recognition

Revenue Recognition

Revenues from wholesale fuel sales are recognized when fuel is delivered to the customer. The purchase and delivery of motor fuels generally occurs on the same day.

Revenue from leasing arrangements in which the Partnership 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.

Substantially all revenues from fuel sales are from sales of gasoline, with the remainder comprised of diesel and other products.

Motor Fuel Taxes

Motor Fuel Taxes

Cost of Sales

Cost of Sales


	Consolidated Lehigh Gas Partners LP For the Year Ended December 31, 2013			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) For the Year Ended December 31, 2011
ExxonMobil		43	%		44	%		41	%		49	%
BP Products		25	%		27	%		27	%		5	%
Motiva Enterprises		15	%		14	%		19	%		25	%
Valero		(a	)		(a	)		(a	)		12	%

(a)	less than 10%

Cash and Cash Equivalents

Cash and Cash Equivalents

Accounts Receivable

Accounts Receivable

Motor Fuel Inventory

Motor Fuel Inventory

Property and Equipment

Property and Equipment

Debt Issuance Costs

Debt Issuance Costs

Intangibles and Other Long-Lived Assets

Intangibles and Other Long-Lived Assets

Asset Impairment

Asset Impairment

Goodwill

Goodwill

•

The Partnership has defined its reporting units as its reportable segments. No goodwill has been assigned to the Retail segment, and thus the Partnership tested the Wholesale segment for impairment.

Environmental and Other Liabilities

Environmental and Other Liabilities

Leases

Leases

Asset Retirement Obligations

Asset Retirement Obligations

Equity-Based Compensation

Equity-Based Compensation

Income Taxes

Income Taxes

Assets Held for Sale and Discontinued Operations

Assets Held for Sale and Discontinued Operations

Allocation of Net Income

Allocation of Net Income


Total Quarterly Distribution Per Common and Subordinated Unit	Marginal Percentage Interest in Distribution
Target Amount	Unitholders			Holders of IDRs
above $0.5031 up to $0.5469		85	%		15	%
above $0.5469 up to $0.6563		75	%		25	%
above $0.6563		50	%		50	%

Earnings Per-Unit

Earnings Per-Unit

Reclassifications

Reclassifications

Recent Accounting Pronouncements

Recent Accounting Pronouncements

Initial Public Offering (Tables)

12 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Summary of the Contributed Assets

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


Accounts receivable	$	16,550
Other current assets		7,044
Property and equipment, net		194,194
Deferred financing costs, net and other assets		10,180
Goodwill		4,043

Total assets contributed		232,011
Accounts payable		17,445
Motor fuel taxes payable and other accrued expenses		11,152
Debt (a)		182,911
Mandatorily redeemable preferred equity (a)		13,000
Lease financing obligations		71,401
Other long-term liabilities		9,177

Total liabilities contributed		305,086

Net total liabilities contributed	$	73,075

(a)	Subsequently paid off with proceeds from the IPO

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

Percentage of Incentive Distribution Rights to Partnership's Unitholders and Holders of IDRs


Total Quarterly Distribution Per Common and Subordinated Unit	Marginal Percentage Interest in Distribution
Target Amount	Unitholders			Holders of IDRs
above $0.5031 up to $0.5469		85	%		15	%
above $0.5469 up to $0.6563		75	%		25	%
above $0.6563		50	%		50	%

Suppliers [Member] | Cost of Revenues from Fuel sales [Member]

Schedule of Partnership and Predecessor Entity's Concentration Risk

Total cost of revenues from fuel sales of suppliers who accounted for 10% or more of total cost of revenues from fuel sales for the periods presented are as follows:


	Consolidated Lehigh Gas Partners LP For the Year Ended December 31, 2013			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) For the Year Ended December 31, 2011
ExxonMobil		43	%		44	%		41	%		49	%
BP Products		25	%		27	%		27	%		5	%
Motiva Enterprises		15	%		14	%		19	%		25	%
Valero		(a	)		(a	)		(a	)		12	%

(a)	less than 10%

Acquisitions (Tables)

12 Months Ended

Dec. 31, 2013

Rogers Acquisition [Member]

Schedule of Fair Values of Assets Acquired and Liabilities Assumed

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


	Original Preliminary Purchase Price Allocation		Cumulative Adjustments		Adjusted Preliminary Purchase Price Allocation
Property and equipment	$	18,810	$	120	$	18,930
Intangible assets		1,145		1,225		2,370

Total identifiable assets		19,955		1,345		21,300
Other liabilities		—		273		273

Net identifiable assets acquired		19,955		1,072		21,027
Goodwill		—		98		98

Net assets acquired	$	19,955	$	1,170	$	21,125

Rocky Top Acquisition [Member]

Schedule of Fair Values of Assets Acquired and Liabilities Assumed

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


	Original Preliminary Purchase Price Allocation		Cumulative Adjustments			Adjusted Preliminary Purchase Price Allocation
Property and equipment	$	33,670	$	(110	)	$	33,560
Intangible assets		3,180		380			3,560

Total identifiable assets		36,850		270			37,120
Other liabilities		—		372			372

Net identifiable assets acquired		36,850		(102	)		36,748
Goodwill		—		102			102

Net assets acquired	$	36,850	$	—		$	36,850

Manchester Acquisition [Member]

Schedule of Fair Values of Assets Acquired and Liabilities Assumed

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


Accounts receivable	$	78
Inventory		56
Property and equipment		230
Notes receivable		437
Intangible assets		10,271

Total identifiable assets		11,072
Other liabilities		332

Net assets acquired	$	10,740

Dunmore Acquisition [Member]

Schedule of Fair Values of Assets Acquired and Liabilities Assumed

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


	Original Preliminary Purchase Price Allocation		Cumulative Adjustments			Final Purchase Price Allocation
Property and equipment	$	20,400	$	2,400		$	22,800
Intangible assets		8,200		(1,400	)		6,800

Total identifiable assets		28,600		1,000			29,600
Other liabilities		200		767			967

Net identifiable assets acquired		28,400		233			28,633
Goodwill		600		(233	)		367

Net assets acquired	$	29,000	$	—		$	29,000

Express Lane Acquisition [Member]

Schedule of Fair Values of Assets Acquired and Liabilities Assumed

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


	Original Preliminary Purchase Price Allocation		Cumulative Adjustments			Final Purchase Price Allocation
Net working capital	$	1,822	$	(102	)	$	1,720
Property and equipment		27,500		1,145			28,645
Intangible assets		17,600		2,100			19,700
Environmental indemnification asset		1,177		—			1,177

Total identifiable assets		48,099		3,143			51,242
Environmental liabilities		1,177		—			1,177
Other liabilities		2,500		7,066			9,566

Total identifiable liabilities		3,677		7,066			10,743

Net identifiable assets acquired		44,422		(3,923	)		40,499
Goodwill		993		3,721			4,714

Net assets acquired	$	45,415	$	(202	)	$	45,213

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, 2012 (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
Revenue	$	341,339	$	1,772,511
Net Income	$	3,514	$	3,877

Discontinued Operations and Assets Held for Sale (Tables)

12 Months Ended

Dec. 31, 2013

Discontinued Operations And Disposal Groups [Abstract]

Schedule of Operating Results of Locations Included in Discontinued Operations

The following results are included in discontinued operations for the 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
Revenues:
Revenues from fuel sales	$	4,132		$	5,670
Rent income		104			125

Total revenues		4,236			5,795
Costs and Expenses:
Cost of revenues from fuel sales		4,019			5,548
Operating expenses		49			55
Depreciation and amortization		50			157
(Gain) loss on sales of assets, net		(237	)		540

Total costs and operating expenses		3,881			6,300

Operating income (loss)		355			(505	)
Interest expense, net		(46	)		(274	)

Income (loss) from discontinued operations	$	309		$	(779	)

Schedule of Assets Held for Sale

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


	December 31, 2013			December 31, 2012
Property and equipment, at cost:
Land	$	932		$	1,351
Buildings and improvements		543			435
Equipment and other		299			163

Total property and equipment, at cost		1,774			1,949

Less accumulated depreciation		(446	)		(334	)

Net assets held for sale	$	1,328		$	1,615

- Definition

Tabular disclosure of disposal groups, which may include 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 classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References + Details

Motor Fuel Inventory (Tables)

12 Months Ended

Dec. 31, 2013

Inventory Disclosure [Abstract]

Schedule of Inventory

Inventory consisted of the following (in thousands):


	December 31, 2013
Gasoline	$	1,901
Diesel fuel		240

Total inventory	$	2,141

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2013

Property Plant And Equipment [Abstract]

Schedule of Property and Equipment

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


	December 31, 2013			December 31, 2012
Land	$	122,126		$	98,117
Buildings and improvements		124,479			108,508
Leasehold improvements		7,437			4,260
Equipment and other		76,236			59,168

Property and equipment in service, at cost		330,278			270,053
Accumulated depreciation and amortization		(43,808	)		(28,835	)

Property and equipment in service, net		286,470			241,218
Construction in progress		2,259			1,804

Property and equipment, net	$	288,729		$	243,022

Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2013

Goodwill And Intangible Assets Disclosure [Abstract]

Schedule of Changes in Goodwill

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


Balance at December 31, 2012	$	5,636
Goodwill from acquisitions		3,688

Balance at December 31, 2013	$	9,324

Schedule of Intangible Assets

Intangible assets consist of the following (in thousands):


	December 31, 2013							December 31, 2012
	Gross Amount		Accumulated Amortization			Net Carrying Amount		Gross Amount		Accumulated Amortization			Net Carrying Amount
Wholesale fuel supply agreements	$	25,736	$	(9,059	)	$	16,677	$	16,451	$	(7,151	)	$	9,300
Wholesale fuel distribution rights		26,180		(2,282	)		23,898		23,200		—			23,200
Trademarks		634		(78	)		556		134		(40	)		94
Covenant not to compete		2,676		(253	)		2,423		—		—			—
Below market leases		4,761		(1,310	)		3,451		3,422		(414	)		3,008

Total	$	59,987	$	(12,982	)	$	47,005	$	43,207	$	(7,605	)	$	35,602

Schedule of Expected Amortization Expense

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


2014	$	5,918
2015		5,900
2016		5,639
2017		5,276
2018		4,738

Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2013

Payables And Accruals [Abstract]

Schedule of Accrued Expenses and Other Current Liabilities

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


	December 31, 2013		December 31, 2012
Interest expense	$	444	$	124
Professional fees		1,365		436
Express Lane working capital payable (Note 4)		—		1,791
Equity-based incentive compensation (Note 17)		3,141		—
Taxes other than income		1,169		40
Management fees payable to affiliate		139		—
Other		1,792		908

Total accrued expenses and other current liabilities	$	8,050	$	3,299

Debt (Tables)

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Summary of Debt Outstanding

Debt outstanding was as follows:


	December 31, 2013		December 31, 2012
Revolving credit facility	$	146,330	$	183,751
Financing associated with Rocky Top acquisition		26,250		—
Note payable		980		—

Total		173,560		183,751
Current portion—included in accrued expenses and other current liabilities		51		—

Total	$	173,509	$	183,751

Schedule of Principal Payments Due


2014	$	51
2015		172,632
2016		55
2017		57
2018		765

Total	$	173,560

Lease Financing Obligations and Operating Leases (Tables)

12 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Schedule of Future Minimum Lease Payments Under Lease Financing Obligations

The future minimum lease payments under lease financing obligations as of December 31, 2013 are as follows (in thousands):


2014	$	6,263
2015		6,364
2016		6,364
2017		6,320
2018		6,379
Thereafter		72,962

Total future minimum lease payments	$	104,652

Less interest component		(37,720	)

Present value of minimum lease payments		66,932

Current portion		2,568

Long-term portion	$	64,364

Schedule of Future Minimum Lease Payments Under Operating Leases

The future minimum lease payments under operating leases as of December 31, 2013 were as follows (in thousands):


2014	$	13,682
2015		12,699
2016		12,026
2017		11,116
2018		9,807
Thereafter		63,718

Total future minimum lease payments	$	123,048

Schedule of Future Minimum Lease Payments Under Non-Cancelable Operating Leases

The future minimum lease payments under non-cancelable operating leases with third parties and cancelable operating leases with LGO as of December 31, 2013 were as follows (in thousands):


	Third Parties		LGO		Total
2014	$	15,268	$	15,939	$	31,207
2015		10,704		16,178		26,882
2016		7,919		16,421		24,340
2017		5,685		16,657		22,342
2018		5,111		16,902		22,013
Thereafter		19,298		166,343		185,641

Total future minimum lease payments	$	63,985	$	248,440	$	312,425

Asset Retirement Obligations (Tables)

12 Months Ended

Dec. 31, 2013

Asset Retirement Obligation Disclosure [Abstract]

Schedule of Changes in Partnership's Asset Retirement Obligation

The Partnership’s asset retirement obligation is as follows:


Balance at December 31, 2012	$	588
Recognition of new asset retirement obligations		187
Changes in estimated cash flows or settlement dates		1,398
Accretion		50
Obligations settled		(72	)

Balance at December 31, 2013	$	2,151
Current portion, classified within accrued expenses and other current liabilities		280

Long-term portion, classified within noncurrent other liabilities	$	1,871

Environmental Matters (Tables)

12 Months Ended

Dec. 31, 2013

Summary Roll Forward of Environmental Liabilities, on an Undiscounted Basis

The table below presents a rollforward of the Partnership’s environmental liability (in thousands).


	2013			For the Period October 31, 2012 to December 31, 2012
Beginning balance	$	1,177		$	—
Provision for new environmental losses		650			—
Changes in estimates for previously incurred losses		(144	)		—
Recoveries from environmental indemnification assets		(445	)		—
Environmental liabilities acquired in business combinations		—			1,177

Ending balance		1,238			1,177
Current portion		477			591

Long-term portion	$	761		$	586

Predecessor [Member]

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 (in thousands):


Balance at December 31, 2012	$	21,208
Changes in estimates for previously incurred losses		373
Recoveries from environmental indemnification assets		(3,322	)

Balance at December 31, 2013	$	18,259

Schedule of Break Down of Indemnification Assets

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


	December 31, 2013		December 31, 2012
Third-party escrows	$	6,707	$	7,988
State funds		3,210		4,051
Insurance coverage		5,460		6,037

Total indemnification assets	$	15,377	$	18,076

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies Disclosure [Abstract]

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:


2014			314,456
2015			284,278
2016			276,828
2017			248,322
2018			234,489
Thereafter			2,541,437

Total			3,899,810

Equity-Based Incentive Compensation (Tables)

12 Months Ended

Dec. 31, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Summary of Phantom Unit Award Activity

The following is a summary of the phantom unit award activity for 2013:


Non-vested at December 31, 2012	—
Granted	449,662
Forfeited	(16,289	)

Non-vested at December 31, 2013	433,373

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Provision (Benefit) for Income Taxes

The provision (benefit) for income taxes consisted of (in thousands):


	Year Ended December 31, 2013			Period from October 31 to December 31, 2012
Current expense
Federal	$	1,111		$	269
State		121			73

Total current income tax expense		1,232			342

Deferred expense (benefit)
Federal		(2,329	)		—
State		(619	)		—

Total deferred income tax expense (benefit)		(2,948	)		—

Total income tax expense (benefit)	$	(1,716	)	$	342

Components of Deferred Tax Assets and Liabilities

The significant components of deferred tax assets and liabilities are as follows (in thousands).


	December 31, 2013			December 31, 2012
Deferred income tax assets
Deferred rent income	$	319		$	890
Deferred rent expense		365			328
Lease financing obligations		23,936			27,422
Asset retirement obligations		787			194
Above market lease liability		1,024			—
Other		61			—

Total deferred income tax assets		26,492			28,834
Valuation allowance		(7,093	)		(9,893	)

Net deferred income tax assets		19,399			18,941
Deferred income tax liabilities
Property and equipment		22,964			18,941
Below market lease intangible asset		1,274			—

Total deferred income tax liabilities		24,238			18,941

Net deferred income tax liabilities	$	4,839		$	—

Schedule of Difference Between Actual Income Tax Provision and Income Taxes Computed by Applying U.S. Federal Statutory Rate to Earnings (Losses) Before Income Taxes


	For the Year Ended December 31, 2013			Period from October 31 to December 31, 2012
Consolidated income (loss) from continuing operations before income taxes – all domestic	$	16,354		$	(1,014	)
(Income) loss from continuing operations before income taxes of non-taxable entities		(15,638	)		1,037

Income from continuing operations before income taxes of LGWS		716			23

Federal income taxes at statutory rate		244			8
Increase (decrease) due to:
State income taxes, net of federal income tax benefit and other		(417	)		2
Change in valuation allowance		(1,543	)		332

Total income tax expense	$	(1,716	)	$	342

Net Income per Limited Partnership Unit (Tables)

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

Schedule of Reconciliation of Net Income and Allocation of Net Income to Limited Partners' Interest for Purposes of Computing Net Income per Limited Partner Unit


	Year Ended December 31, 2013						Period from October 31, 2012 through December 31, 2012
	Common Units			Subordinated Units			Common Units			Subordinated Units
Numerator:
Net income (loss)	$	9,157		$	8,913		$	(678	)	$	(678	)
Dividends paid (a)		12,999			12,999			—			—
Allocation of distributions in excess of net income (b)		(3,842	)		(4,086	)		—			—

Limited partners’ interest in net income-basic		9,157			8,913			(678	)		(678	)
Adjustment for phantom units		29			—			—			—

Limited partners’ interest in net income-diluted		9,186			8,913			(678	)		(678	)

Denominator:
Weighted average limited partnership units outstanding-basic		7,731,471			7,525,000			7,525,000			7,525,000
Adjustment for phantom units		48,886			—			—			—

Weighted average limited partnership units outstanding-diluted		7,780,357			7,525,000			7,525,000			7,525,000

Net income per limited partnership unit-basic	$	1.18		$	1.18		$	(0.09	)	$	(0.09	)

Net income per limited partnership unit-diluted	$	1.18		$	1.18		$	(0.09	)	$	(0.09	)

(a)	Distributions paid per unit were $1.7273 for 2013.

(b)	Allocation of distributions in excess of net income is based on a pro rata proportion to the common and subordinated units as outlined in the Partnership Agreement.

Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Schedule of Financial Data for Each Segment


	Year Ended December 31, 2013
	Wholesale			Retail			Unallocated			Consolidated
Revenues from fuel sales to external customers	$	1,824,568		$	68,238		$	—		$	1,892,806
Intersegment revenues from fuel sales		57,988			—			(57,988	)		—
Rent income		40,210			1,367			—			41,577

Total revenues		1,922,766			69,605			(57,988	)		1,934,383
Depreciation and amortization		20,288			675			—			20,963
Interest expense, net		(4,479	)		(169	)		(9,534	)		(14,182	)
Income tax expense (benefit)		—			—			(1,716	)		(1,716	)
Net income (loss)		41,841			623			(24,394	)		18,070
Expenditures for long-lived assets		49,144			149			—			49,293

Interim Financial Results (Tables)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Schedule of Interim Financial Results

Interim financial results for the Partnership for 2013 were as follows (in thousands, except per unit data):


	Year Ended December 31, 2013		Fourth Quarter 2013		Third Quarter 2013		Second Quarter 2013		First Quarter 2013
Total revenues		1,934,383		485,145		490,112		487,688		471,438
Operating income		28,501		5,830		6,995		8,601		7,075
Net income and comprehensive income	$	18,070	$	3,920	$	4,924	$	5,469	$	3,757
Limited partners’ interest in net income	$	18,070	$	3,920	$	4,924	$	5,469	$	3,757
Net income per common and subordinated unit—basic (a)	$	1.18	$	0.25	$	0.33	$	0.36	$	0.25
Net income per common and subordinated unit—diluted (a)	$	1.18	$	0.25	$	0.33	$	0.36	$	0.25

(a)	The sum of the quarterly amounts may not equal annual earnings per unit due to changes in the number of units outstanding during the year or rounding.

Interim financial results for 2012 are as follows (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			Combined Lehigh Gas Entities (Predecessor) Second Quarter 2012		Combined Lehigh Gas Entities (Predecessor) First Quarter 2012
Total revenues		311,665			159,312		506,629			490,431		416,066
Operating income (loss)		772			7,778		2,575			4,231		(500	)
Income (loss) from continuing operations after income taxes		(1,356	)		5,343		(441	)		1,077		(3,174	)
Income (loss) from discontinued operations		—			9		(9	)		169		140
Net income (loss) and comprehensive income (loss)	$	(1,356	)	$	5,352	$	(450	)	$	1,246	$	(3,034	)
Limited partners’ interest in net loss	$	(1,356	)		n/a		n/a			n/a		n/a
Net loss per common and subordinated unit—basic and diluted	$	(0.09	)

Organization and Basis of Presentation - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($)
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Initial public offering completion date	Oct. 30, 2012
Payment to affiliate for commission sites	$ 3,508
Payments to affiliates for motor fuel inventory	$ 2,100

Initial Public Offering - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands				2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2013	Nov. 09, 2012	Oct. 30, 2012	Dec. 31, 2012	Oct. 30, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Initial Public Offering
Proceeds from the offering applied to cash distributions					$ 7,670	$ 25,998	$ 36,740	$ 18,793
Revolving Term Loan, Net of Discount [Member]
Initial Public Offering
Proceeds from the offering applied to the repayment of debt						57,800
Mortgage Notes [Member]
Initial Public Offering
Proceeds from the offering applied to the repayment of debt						14,300
Selling, General and Administrative Expenses [Member]
Initial Public Offering
Offering expenses				$ 6,300			$ 6,300
Entities Owned by Adult Children of Warren Kimber [Member]
Initial Public Offering
Proceeds from the offering applied to payment for cancellation of mandatorily redeemable preferred equity						13,000
Termination fee						1,000
Mandatorily redeemable preferred equity						500
Common Units [Member]
Initial Public Offering
Common units issued, net of over-allotment option			6,000,000
Common units price to public (in dollars per unit)		$ 20.00	$ 20.00		$ 20.00
Common units exercised by underwriters under over-allotment option		900,000
Proceeds (net of underwriting discounts and structuring fees)				125,700
Offering expenses			$ 2,600
Proceeds from sale of common units exercised by underwriters under over-allotment option			$ 16,700
Proceeds from the offering applied to cash distributions						$ 12,999
Units issued	3,565,000
Common Units [Member] \| Contribution Agreement [Member]
Initial Public Offering
Units issued						625,000
Subordinated Units [Member]
Initial Public Offering
Proceeds from the offering applied to cash distributions						$ 12,999
Subordinated Units [Member] \| Contribution Agreement [Member]
Initial Public Offering
Units issued						7,525,000
Topper and Entities [Member]
Initial Public Offering
Proceeds from the offering applied to cash distributions						$ 20,000

Initial Public Offering - Summary of the Contributed Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Initial Public Offering
Accounts receivable	$ 7,342	$ 5,741
Other current assets	3,535	2,147
Property and equipment, net	288,729	243,022
Deferred financing costs, net and other assets	10,306	10,031
Goodwill	9,324	5,636
Total assets	391,621	317,851
Accounts payable	20,567	16,279
Debt	173,560	183,751
Other long-term liabilities	19,459	13,023
Total liabilities	296,950	$ 303,306
Common Units and Subordinated Units [Member] \| Contribution Agreement [Member]
Initial Public Offering
Accounts receivable	16,550
Other current assets	7,044
Property and equipment, net	194,194
Deferred financing costs, net and other assets	10,180
Goodwill	4,043
Total assets	232,011
Accounts payable	17,445
Motor fuel taxes payable and other accrued expenses	11,152
Debt	182,911
Mandatorily redeemable preferred equity	13,000
Lease financing obligations	71,401
Other long-term liabilities	9,177
Total liabilities	305,086
Net total liabilities contributed	$ 73,075

Summary of Significant Accounting Policies - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($) Segment	Dec. 31, 2012 USD ($)
Finite-Lived Intangible Assets [Line Items]
Number of reportable segments \| Segment	2
Minimum percentage of suppliers accounted on cost of revenues from fuel sales	10.00%
Short-term investments maturity period description	Three months or less
Minimum percentage of likelihood for fair value of goodwill less than carrying value	50.00%
Goodwill	$ 9,324	$ 5,636
Buildings and Improvements [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of related assets	10 years
Buildings and Improvements [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of related assets	20 years
Equipment [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of related assets	5 years
Equipment [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of related assets	15 years
Leasehold Improvements [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of related assets	7 years
Leasehold Improvements [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of related assets	10 years
Accounts Receivable [Member]
Finite-Lived Intangible Assets [Line Items]
Reconciliation of accounts receivable and accounts payable		2,000
Accounts Payable [Member]
Finite-Lived Intangible Assets [Line Items]
Reconciliation of accounts receivable and accounts payable		$ 2,000
Phantom Units [Member]
Finite-Lived Intangible Assets [Line Items]
Phantom units to employees of LGC, vest in increments	One-third increments
Phantom units to employees of LGC, period	Two subsequent years
Retail [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 0
Wholesale Fuel Supply agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	10 years
Wholesale Fuel Distribution Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	10 years
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	10 years
Above Market Leases [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	5 years
Below Market Leases [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	5 years
Covenants Not To Compete [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	5 years
Prior to September 1, 2013 [Member]
Finite-Lived Intangible Assets [Line Items]
Number of operating segment \| Segment	1

Summary of Significant Accounting Policies - Schedule of Partnership and Predecessor Entity's Concentration Risk (Detail) - Cost of Revenues from Fuel sales [Member] - Suppliers [Member]	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2012	Oct. 30, 2012	Dec. 31, 2013	Dec. 31, 2011
ExxonMobil [Member]
Concentration Risk [Line Items]
Concentration risk percentage	44.00%		43.00%
BP Products [Member]
Concentration Risk [Line Items]
Concentration risk percentage	27.00%		25.00%
Motiva Enterprises [Member]
Concentration Risk [Line Items]
Concentration risk percentage	14.00%		15.00%
Valero [Member]
Concentration Risk [Line Items]
Concentration risk percentage
Predecessor [Member] \| ExxonMobil [Member]
Concentration Risk [Line Items]
Concentration risk percentage		41.00%		49.00%
Predecessor [Member] \| BP Products [Member]
Concentration Risk [Line Items]
Concentration risk percentage		27.00%		5.00%
Predecessor [Member] \| Motiva Enterprises [Member]
Concentration Risk [Line Items]
Concentration risk percentage		19.00%		25.00%
Predecessor [Member] \| Valero [Member]
Concentration Risk [Line Items]
Concentration risk percentage				12.00%

Summary of Significant Accounting Policies - Schedule of Partnership and Predecessor Entity's Concentration Risk (Parenthetical) (Detail) - Valero [Member] - Suppliers [Member] - Cost of Revenues from Fuel sales [Member]	2 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013
Concentration Risk [Line Items]
Concentration risk percentage
Maximum [Member]
Concentration Risk [Line Items]
Concentration risk percentage		10.00%

Summary of Significant Accounting Policies - Percentage of Incentive Distribution Rights to Partnership's Unitholders and Holders of IDRs (Detail)	12 Months Ended
	Dec. 31, 2013 $ / shares
Above $0.5031 up to $0.5469 [Member] \| Minimum [Member]
Significant Of Accounting Policies [Line Items]
Incentive distribution per limited partner unit (in dollars per unit)	$ 0.5031
Above $0.5031 up to $0.5469 [Member] \| Maximum [Member]
Significant Of Accounting Policies [Line Items]
Incentive distribution per limited partner unit (in dollars per unit)	0.5469
Above $0.5469 up to $0.6563 [Member] \| Minimum [Member]
Significant Of Accounting Policies [Line Items]
Incentive distribution per limited partner unit (in dollars per unit)	0.5469
Above $0.5469 up to $0.6563 [Member] \| Maximum [Member]
Significant Of Accounting Policies [Line Items]
Incentive distribution per limited partner unit (in dollars per unit)	0.6563
Above $0.6563 [Member] \| Minimum [Member]
Significant Of Accounting Policies [Line Items]
Incentive distribution per limited partner unit (in dollars per unit)	$ 0.6563
Unitholders [Member] \| Above $0.5031 up to $0.5469 [Member]
Significant Of Accounting Policies [Line Items]
Marginal Percentage Interest in Distribution	85.00%
Unitholders [Member] \| Above $0.5469 up to $0.6563 [Member]
Significant Of Accounting Policies [Line Items]
Marginal Percentage Interest in Distribution	75.00%
Unitholders [Member] \| Above $0.6563 [Member]
Significant Of Accounting Policies [Line Items]
Marginal Percentage Interest in Distribution	50.00%
Holders of IDRs [Member] \| Above $0.5031 up to $0.5469 [Member]
Significant Of Accounting Policies [Line Items]
Marginal Percentage Interest in Distribution	15.00%
Holders of IDRs [Member] \| Above $0.5469 up to $0.6563 [Member]
Significant Of Accounting Policies [Line Items]
Marginal Percentage Interest in Distribution	25.00%
Holders of IDRs [Member] \| Above $0.6563 [Member]
Significant Of Accounting Policies [Line Items]
Marginal Percentage Interest in Distribution	50.00%

Acquisitions - Additional Information (Detail) $ in Thousands							1 Months Ended	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 23, 2013 USD ($)	Dec. 19, 2013 Station Contract	Oct. 23, 2013 USD ($)	Sep. 24, 2013 USD ($) Station	Sep. 19, 2013 USD ($) Station	Dec. 21, 2012 USD ($) Station Location Agreement	Sep. 24, 2013 USD ($) Station	Dec. 31, 2012 USD ($)	Oct. 30, 2012 USD ($)	Dec. 31, 2013 USD ($)	Dec. 31, 2011 USD ($)	Sep. 30, 2013 USD ($)
Business Acquisition [Line Items]
Acquisition costs incurred								$ 800	$ 500	$ 1,200	$ 600
Financing associated with Rocky Top acquisition								183,751		173,509
Incremental rent income for acquisition								1,950		16,240
Net working capital										$ 1,700		$ 1,700
Equipment [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Estimated useful life										5 years
Equipment [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Estimated useful life										15 years
Wholesale Fuel Distribution Rights [Member]
Business Acquisition [Line Items]
Estimated useful lives										10 years
Below Market Leases [Member]
Business Acquisition [Line Items]
Estimated useful lives										5 years
Above Market Leases [Member]
Business Acquisition [Line Items]
Estimated useful lives										5 years
Wholesale Fuel Supply agreements [Member]
Business Acquisition [Line Items]
Estimated useful lives										10 years
Rogers Acquisition [Member]
Business Acquisition [Line Items]
Number of locations acquired \| Station					13
Number of locations acquired \| Station					4
Aggregate purchase price					$ 20,000
Purchase of initially leased site			$ 1,100
Period for valuation and completion of accounting for transaction					1 year
Fair value of wholesale fuel supply agreements					$ 1,700
Revenue										$ 17,600
Intangible assets										2,370
Discount related to lease agreements										273
Rogers Acquisition [Member] \| Buildings [Member]
Business Acquisition [Line Items]
Estimated useful life					20 years
Rogers Acquisition [Member] \| Equipment [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Estimated useful life					5 years
Rogers Acquisition [Member] \| Equipment [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Estimated useful life					15 years
Rogers Acquisition [Member] \| Covenant Not to Compete [Member]
Business Acquisition [Line Items]
Fair value of wholesale fuel supply agreements					$ 400
Estimated useful lives					5 years
Rocky Top Acquisition [Member]
Business Acquisition [Line Items]
Number of locations acquired \| Station				1
Number of locations acquired \| Station				3
Aggregate purchase price				$ 10,700
Period for valuation and completion of accounting for transaction				1 year
Revenue										23,100
Aggregate purchase price				$ 26,200			$ 26,200
Period over which purchase consideration will be paid				5 years
Average purchase consideration				$ 5,300			5,300
Financing associated with Rocky Top acquisition				$ 26,200			$ 26,200			26,250
Intangible assets										3,560
Discount related to lease agreements										372
Rocky Top Acquisition [Member] \| Sellers [Member]
Business Acquisition [Line Items]
Number of locations acquired for sublease \| Station				29			29
Rocky Top Acquisition [Member] \| Buildings [Member]
Business Acquisition [Line Items]
Estimated useful life							20 years
Rocky Top Acquisition [Member] \| Equipment [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Estimated useful life							5 years
Rocky Top Acquisition [Member] \| Equipment [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Estimated useful life							15 years
Rocky Top Acquisition [Member] \| Wholesale Fuel Distribution Rights [Member]
Business Acquisition [Line Items]
Estimated useful lives				10 years
Intangible assets				$ 2,800			$ 2,800
Rocky Top Acquisition [Member] \| Trademark [Member]
Business Acquisition [Line Items]
Intangible assets				$ 300			$ 300
Manchester Acquisition [Member]
Business Acquisition [Line Items]
Number of locations acquired \| Station		2
Period for valuation and completion of accounting for transaction	1 year
Estimated useful lives	5 years
Revenue										3,600
Aggregate purchase price	$ 10,700
Intangible assets										10,271
Number of independent dealer supply contracts \| Contract		44
Number of sub-wholesale supply contracts \| Contract		5
Intangible asset amortized method	Straight-line basis
Discount related to lease agreements										332
Manchester Acquisition [Member] \| Buildings [Member]
Business Acquisition [Line Items]
Estimated useful life	20 years
Manchester Acquisition [Member] \| Equipment [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Estimated useful life	5 years
Manchester Acquisition [Member] \| Equipment [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Estimated useful life	15 years
Manchester Acquisition [Member] \| Covenant Not to Compete [Member]
Business Acquisition [Line Items]
Intangible assets	$ 1,100
Manchester Acquisition [Member] \| Wholesale Fuel Distribution Rights [Member]
Business Acquisition [Line Items]
Estimated useful lives	10 years
Manchester Acquisition [Member] \| Wholesale Fuel Supply agreements [Member]
Business Acquisition [Line Items]
Intangible assets	$ 9,100
Dunmore Acquisition [Member]
Business Acquisition [Line Items]
Number of locations acquired \| Location						23
Number of locations acquired \| Location						1
Aggregate purchase price						$ 28,000
Intangible assets										6,800
Number of locations acquired \| Station						24
Advance rent payments						$ 500
Escrow deposit						$ 500
Incremental rent income for acquisition										2,000
Discount related to lease agreements										967
Dunmore Acquisition [Member] \| Buildings [Member]
Business Acquisition [Line Items]
Estimated useful life						20 years
Dunmore Acquisition [Member] \| Equipment [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Estimated useful life						5 years
Dunmore Acquisition [Member] \| Equipment [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Estimated useful life						15 years
Dunmore Acquisition [Member] \| Covenant Not to Compete [Member]
Business Acquisition [Line Items]
Intangible assets						$ 500
Dunmore Acquisition [Member] \| Wholesale Fuel Distribution Rights [Member]
Business Acquisition [Line Items]
Estimated useful lives						10 years
Intangible assets						$ 6,300
Dunmore Acquisition [Member] \| Non-compete Agreement [Member] \| Joseph Gentile, Jr. [Member]
Business Acquisition [Line Items]
Aggregate purchase price						$ 500
Period of non-compete agreement						5 years
Express Lane Acquisition [Member]
Business Acquisition [Line Items]
Aggregate purchase price						$ 41,900
Revenue										126,000
Aggregate purchase price						45,200
Intangible assets										19,700
Escrow deposit						1,100
Net working capital										1,720
Post closing preliminary adjustment						1,700
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 for pending completion of environmental remediation measures						$ 500
Discount related to lease agreements										$ 9,566
Express Lane Acquisition [Member] \| Buildings [Member]
Business Acquisition [Line Items]
Estimated useful life						20 years
Express Lane Acquisition [Member] \| Equipment [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Estimated useful life						5 years
Express Lane Acquisition [Member] \| Equipment [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Estimated useful life						15 years
Express Lane Acquisition [Member] \| LGO [Member]
Business Acquisition [Line Items]
Advance rent payments						$ 1,000
Express Lane Acquisition [Member] \| Covenant Not to Compete [Member]
Business Acquisition [Line Items]
Estimated useful lives						4 years
Intangible assets						$ 500
Express Lane Acquisition [Member] \| Wholesale Fuel Distribution Rights [Member]
Business Acquisition [Line Items]
Estimated useful lives						10 years
Intangible assets						$ 15,400
Express Lane Acquisition [Member] \| Below Market Leases [Member]
Business Acquisition [Line Items]
Estimated useful lives						5 years
Discount related to lease agreements						$ 3,800
Express Lane Acquisition [Member] \| Above Market Leases [Member]
Business Acquisition [Line Items]
Estimated useful lives						5 years
Discount related to lease agreements						$ 2,600
Express Lane Acquisition [Member] \| Express Lane Stock Purchase Agreement [Member]
Business Acquisition [Line Items]
Number of locations acquired \| Location						1
Number of locations acquired \| Location						40
Number of locations acquired \| Station						41
Period of non-compete agreement						4 years
Express Lane Acquisition [Member] \| Express Lane Purchase and Sale Agreement [Member]
Business Acquisition [Line Items]
Number of locations acquired \| Location						6
Number of wholesale fuel supply purchase agreements acquired \| Agreement						2

Acquisitions - Schedule of Fair Values of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2012
Business Acquisition [Line Items]
Net working capital	$ 1,700	$ 1,700
Goodwill	9,324		$ 5,636
Rogers Acquisition [Member]
Business Acquisition [Line Items]
Property and equipment	18,930
Intangible assets	2,370
Total identifiable assets	21,300
Other liabilities	273
Net identifiable assets acquired	21,027
Goodwill	98
Net assets acquired	21,125
Rogers Acquisition [Member] \| Original Preliminary Purchase Price Allocation [Member]
Business Acquisition [Line Items]
Property and equipment	18,810
Intangible assets	1,145
Total identifiable assets	19,955
Net identifiable assets acquired	19,955
Net assets acquired	19,955
Rogers Acquisition [Member] \| Cumulative Adjustments [Member]
Business Acquisition [Line Items]
Property and equipment	120
Intangible assets	1,225
Total identifiable assets	1,345
Other liabilities	273
Net identifiable assets acquired	1,072
Goodwill	98
Net assets acquired	1,170
Rocky Top Acquisition [Member]
Business Acquisition [Line Items]
Property and equipment	33,560
Intangible assets	3,560
Total identifiable assets	37,120
Other liabilities	372
Net identifiable assets acquired	36,748
Goodwill	102
Net assets acquired	36,850
Rocky Top Acquisition [Member] \| Original Preliminary Purchase Price Allocation [Member]
Business Acquisition [Line Items]
Property and equipment	33,670
Intangible assets	3,180
Total identifiable assets	36,850
Net identifiable assets acquired	36,850
Net assets acquired	36,850
Rocky Top Acquisition [Member] \| Cumulative Adjustments [Member]
Business Acquisition [Line Items]
Property and equipment	(110)
Intangible assets	380
Total identifiable assets	270
Other liabilities	372
Net identifiable assets acquired	(102)
Goodwill	102
Manchester Acquisition [Member]
Business Acquisition [Line Items]
Accounts receivable	78
Inventory	56
Property and equipment	230
Notes receivable	437
Intangible assets	10,271
Total identifiable assets	11,072
Other liabilities	332
Net assets acquired	10,740
Dunmore Acquisition [Member]
Business Acquisition [Line Items]
Property and equipment	22,800
Intangible assets	6,800
Total identifiable assets	29,600
Other liabilities	967
Net identifiable assets acquired	28,633
Goodwill	367
Net assets acquired	29,000
Dunmore Acquisition [Member] \| Original Preliminary Purchase Price Allocation [Member]
Business Acquisition [Line Items]
Property and equipment	20,400
Intangible assets	8,200
Total identifiable assets	28,600
Other liabilities	200
Net identifiable assets acquired	28,400
Goodwill	600
Net assets acquired	29,000
Dunmore Acquisition [Member] \| Cumulative Adjustments [Member]
Business Acquisition [Line Items]
Property and equipment	2,400
Intangible assets	(1,400)
Total identifiable assets	1,000
Other liabilities	767
Net identifiable assets acquired	233
Goodwill	(233)
Express Lane Acquisition [Member]
Business Acquisition [Line Items]
Net working capital	1,720
Property and equipment	28,645
Intangible assets	19,700
Environmental indemnification asset	1,177
Total identifiable assets	51,242
Environmental liabilities	1,177
Other liabilities	9,566
Total identifiable liabilities	10,743
Net identifiable assets acquired	40,499
Goodwill	4,714
Net assets acquired	45,213
Express Lane Acquisition [Member] \| Original Preliminary Purchase Price Allocation [Member]
Business Acquisition [Line Items]
Net working capital	1,822
Property and equipment	27,500
Intangible assets	17,600
Environmental indemnification asset	1,177
Total identifiable assets	48,099
Environmental liabilities	1,177
Other liabilities	2,500
Total identifiable liabilities	3,677
Net identifiable assets acquired	44,422
Goodwill	993
Net assets acquired	45,415
Express Lane Acquisition [Member] \| Cumulative Adjustments [Member]
Business Acquisition [Line Items]
Net working capital	(102)
Property and equipment	1,145
Intangible assets	2,100
Total identifiable assets	3,143
Other liabilities	7,066
Total identifiable liabilities	7,066
Net identifiable assets acquired	(3,923)
Goodwill	3,721
Net assets acquired	$ (202)

Acquisitions - Schedule of Pro Forma Information (Detail) - Express Lane Acquisition [Member] - USD ($) $ in Thousands	2 Months Ended	10 Months Ended
	Dec. 31, 2012	Oct. 30, 2012
Business Acquisition [Line Items]
Revenue	$ 341,339
Net Income	$ 3,514
Predecessor [Member]
Business Acquisition [Line Items]
Revenue		$ 1,772,511
Net Income		$ 3,877

Discontinued Operations and Assets Held for Sale - Schedule of Operating Results of Locations Included in Discontinued Operations (Detail) - Predecessor [Member] - USD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Oct. 30, 2012	Dec. 31, 2011
Revenues:
Revenues from fuel sales	$ 4,132	$ 5,670
Rent income	104	125
Total revenues	4,236	5,795
Costs and Expenses:
Cost of revenues from fuel sales	4,019	5,548
Operating expenses	49	55
Depreciation and amortization	50	157
(Gain) loss on sales of assets, net	(237)	540
Total costs and operating expenses	3,881	6,300
Operating income (loss)	355	(505)
Interest expense, net	(46)	(274)
Income (loss) from discontinued operations	$ 309	$ (779)

Discontinued Operations and Assets Held for Sale - Additional Information (Detail) $ in Millions	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2012 USD ($) site	Oct. 30, 2012 USD ($)	Dec. 31, 2013 USD ($) site
Discontinued Operations And Disposal Groups [Abstract]
Number of locations held for sale \| site	5		2
Impairment charges related to assets held for sale \| $	$ 0.4	$ 0.8	$ 0.1

Discontinued Operations and Assets Held for Sale - Schedule of Assets Held for Sale (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Assets Held For Sale [Line Items]
Property and equipment, at cost	$ 1,774	$ 1,949
Less accumulated depreciation	(446)	(334)
Net assets held for sale	1,328	1,615
Land [Member]
Assets Held For Sale [Line Items]
Property and equipment, at cost	932	1,351
Buildings and Improvements [Member]
Assets Held For Sale [Line Items]
Property and equipment, at cost	543	435
Equipment and Other [Member]
Assets Held For Sale [Line Items]
Property and equipment, at cost	$ 299	$ 163

Motor Fuel Inventory - Schedule of Inventory (Detail) $ in Thousands	Dec. 31, 2013 USD ($)
Inventory
Total inventory	$ 2,141
Gasoline [Member]
Inventory
Total inventory	1,901
Diesel Fuel [Member]
Inventory
Total inventory	$ 240

Property and Equipment - Schedule of Property and Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]
Property and equipment in service, at cost	$ 330,278	$ 270,053
Accumulated depreciation and amortization	(43,808)	(28,835)
Property and equipment in service, net	286,470	241,218
Construction in progress	2,259	1,804
Property and equipment, net	288,729	243,022
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment in service, at cost	122,126	98,117
Buildings and Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment in service, at cost	124,479	108,508
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment in service, at cost	7,437	4,260
Equipment and Other [Member]
Property, Plant and Equipment [Line Items]
Property and equipment in service, at cost	$ 76,236	$ 59,168

Property and Equipment - Additional Information (Detail) $ in Thousands	1 Months Ended			2 Months Ended	10 Months Ended	12 Months Ended
	Jun. 30, 2013 USD ($) site	May 31, 2013 USD ($) site	Apr. 30, 2013 USD ($) site	Dec. 31, 2012 USD ($)	Oct. 30, 2012 USD ($)	Dec. 31, 2013 USD ($)	Dec. 31, 2011 USD ($)
Significant Acquisitions and Disposals [Line Items]
Property and equipment-total				$ 270,053		$ 330,278
Less: Accumulated depreciation and amortization				28,835		43,808
Depreciation				2,200		16,500
Increase to property and equipment						(2,138)
Sales-Leaseback and Capital Leases [Member]
Significant Acquisitions and Disposals [Line Items]
Property and equipment-total				57,500		52,600
Less: Accumulated depreciation and amortization				$ 5,000		$ 8,400
Predecessor [Member]
Significant Acquisitions and Disposals [Line Items]
Depreciation					$ 11,900		$ 9,700
Pennsylvania [Member]
Significant Acquisitions and Disposals [Line Items]
Number of sites purchased \| site			1
Purchase price			$ 700
Ohio [Member]
Significant Acquisitions and Disposals [Line Items]
Number of sites purchased \| site		4
Purchase price		$ 7,100
Number of sites sold \| site			5
Sale price of sites sold			$ 1,500
Lease financing obligations		5,100
Increase to property and equipment		$ 2,000
Kentucky [Member]
Significant Acquisitions and Disposals [Line Items]
Number of sites sold \| site		1
Sale price of sites sold		$ 700
Florida [Member]
Significant Acquisitions and Disposals [Line Items]
Number of sites purchased \| site	2
Purchase price	$ 1,600
Purchase price paid in cash	$ 600

Goodwill and Intangible Assets - Schedule of Changes in Goodwill (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill, Beginning Balance	$ 5,636
Goodwill from acquisitions	3,688
Goodwill, Ending Balance	$ 9,324

Goodwill and Intangible Assets - Additional Information (Detail)	1 Months Ended	2 Months Ended	10 Months Ended	12 Months Ended
	Jun. 30, 2013 site	Dec. 31, 2012 USD ($)	Oct. 30, 2012 USD ($)	Dec. 31, 2013 USD ($)	Dec. 31, 2011 USD ($)
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment loss				$ 0
Amount of goodwill expected to be deductible for tax purpose				6,800,000
Amortization expense		$ 300,000		4,600,000
Predecessor [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization expense			$ 1,900,000		$ 2,400,000
Florida [Member]
Finite-Lived Intangible Assets [Line Items]
Number of sites purchased \| site	2
Charge due to write off of intangible asset				$ 100,000

Goodwill and Intangible Assets - Schedule of Intangible Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Amount	$ 59,987	$ 43,207
Finite-lived intangible assets, Accumulated Amortization	(12,982)	(7,605)
Intangible assets, Net Amount	47,005	35,602
Wholesale Fuel Supply agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Amount	25,736	16,451
Finite-lived intangible assets, Accumulated Amortization	(9,059)	(7,151)
Finite-lived intangible assets, Net Carrying Amount	16,677	9,300
Wholesale Fuel Distribution Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Amount	26,180	23,200
Finite-lived intangible assets, Accumulated Amortization	(2,282)
Finite-lived intangible assets, Net Carrying Amount	23,898	23,200
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Amount	634	134
Finite-lived intangible assets, Accumulated Amortization	(78)	(40)
Finite-lived intangible assets, Net Carrying Amount	556	94
Covenant Not to Compete [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Amount	2,676
Finite-lived intangible assets, Accumulated Amortization	(253)
Finite-lived intangible assets, Net Carrying Amount	2,423
Below Market Leases [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Amount	4,761	3,422
Finite-lived intangible assets, Accumulated Amortization	(1,310)	(414)
Finite-lived intangible assets, Net Carrying Amount	$ 3,451	$ 3,008

Goodwill and Intangible Assets - Schedule of Expected Amortization Expense (Detail) $ in Thousands	Dec. 31, 2013 USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
2014	$ 5,918
2015	5,900
2016	5,639
2017	5,276
2018	$ 4,738

Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Accrued Liabilities And Other Liabilities [Abstract]
Interest expense	$ 444	$ 124
Professional fees	1,365	436
Express Lane working capital payable (Note 4)		1,791
Equity-based incentive compensation (Note 17)	3,141
Taxes other than income	1,169	40
Management fees payable to affiliate	139
Other	1,792	908
Total accrued expenses and other current liabilities	$ 8,050	$ 3,299

Debt - Summary of Debt Outstanding (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Sep. 24, 2013	Dec. 31, 2012
Debt Instrument [Line Items]
Total	$ 173,560		$ 183,751
Current portion-included in accrued expenses and other current liabilities	51
Financing associated with Rocky Top acquisition	173,509		183,751
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Revolving credit facility	146,330		183,751
Notes Payable [Member]
Debt Instrument [Line Items]
Note payable	980
Rocky Top Acquisition [Member]
Debt Instrument [Line Items]
Financing associated with Rocky Top acquisition	$ 26,250	$ 26,200

Debt - Additional Information (Detail)				2 Months Ended	12 Months Ended
Debt - Additional Information (Detail)	Sep. 24, 2013 USD ($)	May 13, 2013 USD ($)	Oct. 30, 2012 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2013 USD ($) Item
Debt Instrument [Line Items]
Financing associated with Rocky Top acquisition				$ 183,751,000	$ 173,509,000
Rocky Top Acquisition [Member]
Debt Instrument [Line Items]
Financing issued, assumed to be payable year					2015
Interest rate (as a percent)	7.50%
Frequency of periodic payment	Monthly
Period over which purchase consideration will be paid	5 years
Average purchase consideration	$ 5,300,000
Periodic payment	200,000
Financing associated with Rocky Top acquisition	$ 26,200,000				$ 26,250,000
Senior Secured Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 249,000,000
Amount by which maximum borrowing capacity may be increased			$ 75,000,000
Debt maturity date			Oct. 30, 2015
Deferred financing fees			$ 7,600,000
Weighted average interest rate				3.00%	3.30%
Lender fees			$ 4,100,000
Senior Secured Revolving Credit Facility [Member] \| LIBOR [Member] \| First Option [Member]
Debt Instrument [Line Items]
Reference rate			LIBOR
Senior Secured Revolving Credit Facility [Member] \| LIBOR [Member] \| First Option [Member] \| First Period Option [Member]
Debt Instrument [Line Items]
Reference rate period			1 month
Senior Secured Revolving Credit Facility [Member] \| LIBOR [Member] \| First Option [Member] \| Second Period Option [Member]
Debt Instrument [Line Items]
Reference rate period			2 months
Senior Secured Revolving Credit Facility [Member] \| LIBOR [Member] \| First Option [Member] \| Third Period Option [Member]
Debt Instrument [Line Items]
Reference rate period			3 months
Senior Secured Revolving Credit Facility [Member] \| LIBOR [Member] \| First Option [Member] \| Fourth Period Option [Member]
Debt Instrument [Line Items]
Reference rate period			6 months
Senior Secured Revolving Credit Facility [Member] \| LIBOR [Member] \| Second Option [Member]
Debt Instrument [Line Items]
Reference rate			One month LIBOR
Margin on variable reference interest rate (as a percent)			1.00%
Senior Secured Revolving Credit Facility [Member] \| Federal Funds Effective Rate [Member] \| Second Option [Member]
Debt Instrument [Line Items]
Reference rate			Federal funds
Margin on variable reference interest rate (as a percent)			0.50%
Senior Secured Revolving Credit Facility [Member] \| Base Rate [Member] \| Second Option [Member]
Debt Instrument [Line Items]
Reference rate			Agent established rate
Senior Secured Revolving Credit Facility [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Commitment fee on used portion of revolving credit (as a percent)			0.50%
Senior Secured Revolving Credit Facility [Member] \| Maximum [Member] \| LIBOR [Member] \| First Option [Member]
Debt Instrument [Line Items]
Margin on variable reference interest rate (as a percent)			3.50%
Senior Secured Revolving Credit Facility [Member] \| Maximum [Member] \| Base Rate [Member] \| Second Option [Member]
Debt Instrument [Line Items]
Margin on variable reference interest rate (as a percent)			2.50%
Senior Secured Revolving Credit Facility [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Commitment fee on used portion of revolving credit (as a percent)			0.375%
Senior Secured Revolving Credit Facility [Member] \| Minimum [Member] \| LIBOR [Member] \| First Option [Member]
Debt Instrument [Line Items]
Margin on variable reference interest rate (as a percent)			2.25%
Senior Secured Revolving Credit Facility [Member] \| Minimum [Member] \| Base Rate [Member] \| Second Option [Member]
Debt Instrument [Line Items]
Margin on variable reference interest rate (as a percent)			1.25%
Swingline Line of Credit [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 7,500,000
Standby Letters of Credit [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity			35,000,000
Amended Credit Facility [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 324,000,000
Amount by which maximum borrowing capacity may be increased		100,000,000
Increase in Credit Facility		75,000,000
Maximum borrowing capacity after increase		$ 424,000,000
Deferred financing fees					$ 400,000
Number of most recently completed quarters to measure leverage ratio \| Item					4
Lender fees					$ 400,000
Amended Credit Facility [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Combined interest charge coverage ratio					3.00
Amended Credit Facility [Member] \| Before December 31, 2014 [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Combined leverage ratio					4.75
Amended Credit Facility [Member] \| After December 31, 2014 [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Combined leverage ratio					4.60
Revolving Term Loan, Net of Discount [Member] \| Predecessor [Member]
Debt Instrument [Line Items]
Deferred financing fees			$ 3,100,000
Letters of Credit [Member]
Debt Instrument [Line Items]
Amount outstanding				$ 13,900,000	$ 12,300,000
Notes Payable [Member]
Debt Instrument [Line Items]
Interest rate (as a percent)					4.00%
Term of debt					15 years
Notes Payable [Member] \| FLORIDA [Member]
Debt Instrument [Line Items]
Number of sites purchased \| Item					2
Amount of credit facility					$ 1,000,000
Credit Facility [Member]
Debt Instrument [Line Items]
Debt instrument amendment date					Mar. 04, 2014

Debt - Schedule of Principal Payments Due (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Long Term Debt Rolling Maturity [Abstract]
2014	$ 51
2015	172,632
2016	55
2017	57
2018	765
Total	$ 173,560	$ 183,751

Lease Financing Obligations and Operating Leases - Schedule of Future Minimum Lease Payments Under Lease Financing Obligations (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Capital Leases Future Minimum Payments Due [Abstract]
2014	$ 6,263
2015	6,364
2016	6,364
2017	6,320
2018	6,379
Thereafter	72,962
Total future minimum lease payments	104,652
Less interest component	(37,720)
Present value of minimum lease payments	66,932
Current portion	2,568	$ 2,187
Long-term portion	$ 64,364	$ 73,793

Lease Financing Obligations and Operating Leases - Additional Information (Detail) $ in Millions	1 Months Ended			2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2013 site	Dec. 31, 2012 USD ($) site $ / Gallon	May 31, 2012 site	Dec. 31, 2012 USD ($)	Oct. 30, 2012 USD ($)	Dec. 31, 2013 USD ($) Lease	Dec. 31, 2011 USD ($)
Property Subject to or Available for Operating Lease [Line Items]
Non-cancelable operating leases expiry period						2028
Gain on termination of lease						$ 0.2
Gasoline Stations [Member]
Property Subject to or Available for Operating Lease [Line Items]
Contingent rental expense under operating lease arrangements				$ 0.2		$ 1.0
Master Lease Agreement [Member]
Property Subject to or Available for Operating Lease [Line Items]
Percentage by which the fixed rent payments increase per year		1.50%
Rent credit as a percentage of capital expenditure		50.00%
Number of lease terminated \| Lease						2
Number of leases intent to terminate						8
Master Lease Agreement [Member] \| New Jersey [Member]
Property Subject to or Available for Operating Lease [Line Items]
Number of additional gas station sites leased \| site		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 [Member] \| Delaware [Member]
Property Subject to or Available for Operating Lease [Line Items]
Number of additional gas station sites leased \| site	1
Master Lease Agreement [Member] \| Maryland [Member]
Property Subject to or Available for Operating Lease [Line Items]
Number of additional gas station sites leased \| site	1
Master Lease Agreement [Member] \| New England Sites [Member]
Property Subject to or Available for Operating Lease [Line Items]
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 \| $ / Gallon		0.01
Predecessor [Member] \| Gasoline Stations [Member]
Property Subject to or Available for Operating Lease [Line Items]
Contingent rental expense under operating lease arrangements					$ 1.7		$ 1.3
Predecessor [Member] \| Master Lease Agreement [Member]
Property Subject to or Available for Operating Lease [Line Items]
Period of lease			15 years
Number of gas stations leased in Massachusetts, New Hampshire and Maine \| site			105
Maximum [Member] \| Master Lease Agreement [Member]
Property Subject to or Available for Operating Lease [Line Items]
Rent credit		$ 2.1		$ 2.1
Maximum [Member] \| Predecessor [Member] \| Master Lease Agreement [Member]
Property Subject to or Available for Operating Lease [Line Items]
Period for which lease can be renewed			20 years
Minimum [Member]
Property Subject to or Available for Operating Lease [Line Items]
Fair value of land at lease inception percentage		25.00%		25.00%
Minimum [Member] \| Master Lease Agreement [Member] \| New Jersey [Member]
Property Subject to or Available for Operating Lease [Line Items]
Capital expenditure on leases		$ 1.0
Minimum [Member] \| Master Lease Agreement [Member] \| New England Sites [Member]
Property Subject to or Available for Operating Lease [Line Items]
Capital expenditure on leases		$ 4.3

Lease Financing Obligations and Operating Leases - Schedule of Future Minimum Lease Payments Under Operating Leases (Detail) - Gasoline Stations [Member] $ in Thousands	Dec. 31, 2013 USD ($)
Property Subject to or Available for Operating Lease [Line Items]
2014	$ 13,682
2015	12,699
2016	12,026
2017	11,116
2018	9,807
Thereafter	63,718
Total future minimum lease payments	$ 123,048

Lease Financing Obligations and Operating Leases - Schedule of Future Minimum Lease Payments Under Non-Cancelable Operating Leases (Detail) - Gasoline Stations [Member] $ in Thousands	Dec. 31, 2013 USD ($)
Property Subject to or Available for Operating Lease [Line Items]
2014	$ 31,207
2015	26,882
2016	24,340
2017	22,342
2018	22,013
Thereafter	185,641
Total future minimum lease payments	312,425
Third Parties [Member]
Property Subject to or Available for Operating Lease [Line Items]
2014	15,268
2015	10,704
2016	7,919
2017	5,685
2018	5,111
Thereafter	19,298
Total future minimum lease payments	63,985
LGO [Member]
Property Subject to or Available for Operating Lease [Line Items]
2014	15,939
2015	16,178
2016	16,421
2017	16,657
2018	16,902
Thereafter	166,343
Total future minimum lease payments	$ 248,440

Asset Retirement Obligations - Schedule of Changes in Partnership's Asset Retirement Obligation (Detail) - USD ($) $ in Thousands	2 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013
Asset Retirement Obligation [Abstract]
Beginning balance		$ 588
Recognition of new asset retirement obligations		187
Changes in estimated cash flows or settlement dates		1,398
Accretion	$ 4	50
Obligations settled		(72)
Ending balance	$ 588	2,151
Current portion, classified within accrued expenses and other current liabilities		280
Long-term portion, classified within noncurrent other liabilities		$ 1,871

Environmental Matters - Summary Roll Forward of Environmental Liabilities, on an Undiscounted Basis (Detail) - USD ($) $ in Thousands	2 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013
Site Contingency [Line Items]
Beginning balance		$ 1,177
Provision for new environmental losses		650
Changes in estimates for previously incurred losses		(144)
Recoveries from environmental indemnification assets		(445)
Environmental liabilities acquired in business combinations	1,177
Ending balance	1,177	1,238
Current portion	591	477
Long-term portion	586	761
Predecessor [Member]
Site Contingency [Line Items]
Beginning balance		21,208
Changes in estimates for previously incurred losses		373
Recoveries from environmental indemnification assets		(3,322)
Ending balance	$ 21,208	$ 18,259

Environmental Matters - Additional Information (Detail) $ in Millions	Dec. 31, 2013 USD ($)
Accrual For Environmental Loss Contingencies [Roll Forward]
Third-party escrows	$ 0.2
State funds or insurance coverage	$ 1.0

Environmental Matters - Schedule of Break Down of Indemnification Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Site Contingency [Line Items]
Third-party escrows	$ 200
Predecessor [Member]
Site Contingency [Line Items]
Third-party escrows	6,707	$ 7,988
State funds	3,210	4,051
Insurance coverage	5,460	6,037
Total indemnification assets	$ 15,377	$ 18,076

Commitments and Contingencies - Additional Information (Detail) - Predecessor [Member] $ in Millions	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2012 gal	Oct. 30, 2012 USD ($) gal	Dec. 31, 2013 gal	Dec. 31, 2011 gal
Long-term Purchase Commitment [Line Items]
Purchase of product under the existing supply agreements \| gal	90,000,000	431,200,000	586,300,000	417,800,000
Improper termination of franchise relationship [Member]
Long-term Purchase Commitment [Line Items]
Settlement awarded \| $		$ 0.5

Commitments and Contingencies - Schedule of Total Future Minimum Volume Purchase Requirements (Detail) gal in Thousands	Dec. 31, 2013 gal
Commitments And Contingencies Disclosure [Abstract]
2014	314,456
2015	284,278
2016	276,828
2017	248,322
2018	234,489
Thereafter	2,541,437
Total	3,899,810

Fair Value Measurements - Additional Information (Detail) - USD ($)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Fair Value Disclosures [Abstract]
Transfers between levels	$ 0	$ 0	$ 0

Partners' Capital - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions			12 Months Ended
	Dec. 31, 2013	Jan. 31, 2013	Dec. 31, 2013
Common Units [Member]
Limited Partners' Capital Account [Line Items]
Units issued	3,565,000
Units issued to members of the board of directors of the Partnership's General Partner related to director compensation		1,044
Proceeds from offering and overallotment exercise, net of underwriters discount, structuring fee and related costs	$ 91.4
Average price of units	$ 26.90		$ 26.90
Common Units [Member] \| Chief Executive Officer [Member]
Limited Partners' Capital Account [Line Items]
Units issued	6,304
Grant-date fair value of units	$ 0.2
Common Units [Member] \| Predecessor [Member]
Limited Partners' Capital Account [Line Items]
Units issued			6,900,000
Common Units [Member] \| Contribution Agreement [Member]
Limited Partners' Capital Account [Line Items]
Units issued			625,000
Common Units [Member] \| Contribution Agreement [Member] \| Predecessor [Member]
Limited Partners' Capital Account [Line Items]
Units issued			625,000
Subordinated Units [Member] \| Contribution Agreement [Member]
Limited Partners' Capital Account [Line Items]
Units issued			7,525,000
Subordinated Units [Member] \| Contribution Agreement [Member] \| Predecessor [Member]
Limited Partners' Capital Account [Line Items]
Units issued			7,525,000

Equity-Based Incentive Compensation - Additional Information (Detail) - Long-term Incentive Plan [Member] $ in Millions	12 Months Ended
	Dec. 31, 2013 USD ($) shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of units to be delivered under the Plan \| shares	1,505,000
Phantom Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of non-vested units outstanding	$ 12.4
Compensation expense	$ 3.1
Weighted average period for recognition of unrecognized compensation expense	2 years 2 months 12 days

Equity-Based Incentive Compensation - Summary of Phantom Unit Award Activity (Detail) - Long-term Incentive Plan [Member] - Phantom Units [Member]	12 Months Ended
	Dec. 31, 2013 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested at the beginning of the period (in units)
Granted (in units)	449,662
Forfeited (in units)	(16,289)
Non-vested at the end of the period (in units)	433,373

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	2 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013
Current Income Tax Expense Benefit Continuing Operations [Line Items]
Non-current deferred tax assets included in deferred financing fees and other assets		$ 100
Non-current deferred tax liabilities included in other noncurrent liabilities		5,000
Net of deferred tax liability	$ 18,941	24,238
Net deferred tax asset	18,941	19,399
Valuation allowance adjustments	332	(1,543)
Maximum [Member]
Current Income Tax Expense Benefit Continuing Operations [Line Items]
Entity not subject to income taxes difference in bases amount	$ 2,000	$ 4,500
Percentage of non-qualifying income		10.00%
2012 and 2013 Acquisition [Member]
Current Income Tax Expense Benefit Continuing Operations [Line Items]
Net of deferred tax liability		$ 7,800
Predecessor [Member]
Current Income Tax Expense Benefit Continuing Operations [Line Items]
Increase in net deferred tax asset		$ 8,500

Income Taxes - Schedule of Provision (Benefit) for Income Taxes (Detail) - USD ($) $ in Thousands	2 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013
Current expense
Federal	$ 269	$ 1,111
State	73	121
Total current income tax expense	342	1,232
Deferred expense (benefit)
Federal		(2,329)
State		(619)
Total deferred income tax expense (benefit)		(2,948)
Total income tax expense (benefit)	$ 342	$ (1,716)

Income Taxes - Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Deferred income tax assets
Deferred rent income	$ 319	$ 890
Deferred rent expense	365	328
Lease financing obligations	23,936	27,422
Asset retirement obligations	787	194
Above market lease liability	1,024
Other	61
Total deferred income tax assets	26,492	28,834
Valuation allowance	(7,093)	(9,893)
Net deferred income tax assets	19,399	18,941
Deferred income tax liabilities
Property and equipment	22,964	18,941
Below market lease intangible asset	1,274
Total deferred income tax liabilities	24,238	18,941
Net deferred income tax liabilities	$ 4,839

Income Taxes - Schedule of Difference Between Actual Income Tax Provision and Income Taxes Computed by Applying U.S. Federal Statutory Rate to Earnings (Losses) Before Income Taxes (Detail) - USD ($) $ in Thousands	2 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Consolidated income (loss) from continuing operations before income taxes - all domestic	$ (1,014)	$ 16,354
(Income) loss from continuing operations before income taxes of non-taxable entities	1,037	(15,638)
Income from continuing operations before income taxes of LGWS	23	716
Federal income taxes at statutory rate	8	244
Increase (decrease) due to:
State income taxes, net of federal income tax benefit and other	2	(417)
Change in valuation allowance	332	(1,543)
Total income tax expense (benefit)	$ 342	$ (1,716)

Net Income per Limited Partnership Unit - Additional Information (Detail) $ / shares in Units, $ in Millions		12 Months Ended
	Mar. 06, 2014 USD ($) $ / shares	Dec. 31, 2013 Item $ / shares	Dec. 31, 2012 Item
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of participating incentive distribution rights \| Item		0	0
Subsequent Event [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Quarterly dividend declared \| $	$ 9.5
Quarterly dividend distribution declared (in dollars per unit)	$ 0.5125
Minimum [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Minimum percentage of quarterly distributions out of operating surplus		15.00%
Incentive distribution per limited partner unit (in dollars per unit)		$ 0.5031

Net Income per Limited Partnership Unit - Schedule of Reconciliation of Net Income and Allocation of Net Income to Limited Partners' Interest for Purposes of Computing Net Income per Limited Partner Unit (Detail) - USD ($) $ / shares in Units, $ in Thousands	2 Months Ended	3 Months Ended				10 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Oct. 30, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Numerator:
Net income (loss)	$ 1,356	$ (3,920)	$ (4,924)	$ (5,469)	$ (3,757)	$ (3,114)	$ (18,070)	$ 1,356	$ (9,910)
Dividends paid						$ 7,670	$ 25,998	$ 36,740	$ 18,793
Denominator:
Weighted average limited partnership units outstanding-basic	7,525,000						7,731,471
Weighted average limited partnership units outstanding-diluted	7,525,000						7,780,357
Common Units [Member]
Numerator:
Net income (loss)	$ (678)						$ 9,157
Dividends paid							12,999
Allocation of distributions in excess of net income							(3,842)
Limited partners' interest in net income-basic	(678)						9,157
Adjustment for phantom units							29
Limited partners' interest in net income-diluted	$ (678)						$ 9,186
Denominator:
Weighted average limited partnership units outstanding-basic	7,525,000						7,731,471
Adjustment for phantom units							48,886
Weighted average limited partnership units outstanding-diluted	7,525,000						7,780,357
Net income per limited partnership unit-basic	$ (0.09)						$ 1.18
Net income per limited partnership unit-diluted	$ (0.09)						$ 1.18
Subordinated Units [Member]
Numerator:
Net income (loss)	$ (678)						$ 8,913
Dividends paid							12,999
Allocation of distributions in excess of net income							(4,086)
Limited partners' interest in net income-basic	(678)						8,913
Adjustment for phantom units
Limited partners' interest in net income-diluted	$ (678)						$ 8,913
Denominator:
Weighted average limited partnership units outstanding-basic	7,525,000						7,525,000
Adjustment for phantom units
Weighted average limited partnership units outstanding-diluted	7,525,000						7,525,000
Net income per limited partnership unit-basic	$ (0.09)						$ 1.18
Net income per limited partnership unit-diluted	$ (0.09)						$ 1.18

Net Income per Limited Partnership Unit - Schedule of Reconciliation of Net Income and Allocation of Net Income to Limited Partners' Interest for Purposes of Computing Net Income per Limited Partner Unit (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2013 $ / shares
Earnings Per Share [Abstract]
Quarterly dividend distributions paid (in dollars per unit)	$ 1.7273

Related-Party Transactions - Additional Information (Detail)	1 Months Ended			2 Months Ended	10 Months Ended	12 Months Ended			19 Months Ended
	Mar. 31, 2013 USD ($) site	Oct. 30, 2012 USD ($) $ / Gallon	Sep. 30, 2012 USD ($)	Dec. 31, 2012 USD ($)	Oct. 30, 2012 USD ($)	Dec. 31, 2013 USD ($)	Aug. 31, 2013	Dec. 31, 2011 USD ($)	Aug. 31, 2012	Sep. 30, 2013 USD ($)	Dec. 31, 2008 USD ($)
Related Party Transaction [Line Items]
Term period of Franchise Agreement						15 years
Revenues				$ 17,700,000	$ 88,800,000	$ 103,200,000		$ 109,500,000
Accounts receivable				1,200,000		1,100,000
Rental expenses under operating leases agreements				2,045,000		15,509,000
Number of sites leased to unrelated third-party \| site	19
Direct payment made by unrelated third-party to vacate convenience store space	$ 1,700,000
Deferred initial direct costs	1,700,000
Net working capital						1,700,000				$ 1,700,000
Interest expense				1,926,000		$ 14,182,000
Payment to cancel the mandatorily redeemable preferred equity pertaining to face value				12,000,000
Predecessor [Member]
Related Party Transaction [Line Items]
Rental expenses under operating leases agreements					9,563,000			9,402,000
Interest expense					11,369,000			12,082,000
Omnibus Agreement [Member]
Related Party Transaction [Line Items]
Initial term of Agreement						4 years
Additional renewable term of Agreement						1 year
Individuals [Member] \| Predecessor [Member]
Related Party Transaction [Line Items]
Outstanding balance											$ 12,000,000
Coupon rate (as a percent)							15.00%		12.00%
Interest expense					1,300,000			1,400,000
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
Termination fee			$ 1,000,000
LGO [Member]
Related Party Transaction [Line Items]
Deferred rent income liability	$ 1,700,000
Lease termination date						Sep. 01, 2013
Write-off of deferred rent income						$ 400,000
Predecessor Entity to Affiliate [Member]
Related Party Transaction [Line Items]
Environmental monitoring and remediation activities						300,000
Aircraft usage costs						100,000
Predecessor Entity to Affiliate [Member] \| Gasoline Stations [Member]
Related Party Transaction [Line Items]
Rental expenses under operating leases agreements				200,000	600,000	1,000,000		600,000
Predecessor Entity to Affiliate [Member] \| Predecessor [Member]
Related Party Transaction [Line Items]
Management fees					$ 3,700,000			$ 2,300,000
LGC [Member] \| Omnibus Agreement [Member]
Related Party Transaction [Line Items]
Initial management fee, per month		$ 420,000
Initial management fee, per gallon per month of motor fuel distributed \| $ / Gallon		0.0025
Management fees				$ 1,100,000		$ 6,600,000

Segment Reporting - Additional Information (Detail)	12 Months Ended
Segment Reporting - Additional Information (Detail)	Dec. 31, 2013 Segment
Segment Reporting [Abstract]
Number of segments	2

Segment Reporting - Schedule of Financial Data for Each Segment (Detail) - USD ($) $ in Thousands	2 Months Ended	3 Months Ended				10 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Oct. 30, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Segment Reporting Information [Line Items]
Revenues from fuel sales	$ 161,319						$ 980,177
Rent income	1,950						16,240
Total revenues	311,665	$ 485,145	$ 490,112	$ 487,688	$ 471,438		1,934,383
Depreciation and amortization	2,551						20,963
Interest expense, net	(1,926)						(14,182)
Income tax expense (benefit)	342						(1,716)
Net income (loss) and comprehensive income (loss)	$ (1,356)	$ 3,920	$ 4,924	$ 5,469	$ 3,757	$ 3,114	18,070	$ (1,356)	$ 9,910
Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenues from fuel sales							1,892,806
Rent income							41,577
Total revenues							1,934,383
Depreciation and amortization							20,963
Interest expense, net							(14,182)
Income tax expense (benefit)							(1,716)
Net income (loss) and comprehensive income (loss)							18,070
Expenditures for long-lived assets							49,293
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Revenues from fuel sales
Wholesale [Member] \| Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenues from fuel sales							1,824,568
Rent income							40,210
Total revenues							1,922,766
Depreciation and amortization							20,288
Interest expense, net							(4,479)
Income tax expense (benefit)
Net income (loss) and comprehensive income (loss)							41,841
Expenditures for long-lived assets							49,144
Wholesale [Member] \| Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Revenues from fuel sales							57,988
Retail [Member] \| Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenues from fuel sales							68,238
Rent income							1,367
Total revenues							69,605
Depreciation and amortization							675
Interest expense, net							(169)
Income tax expense (benefit)
Net income (loss) and comprehensive income (loss)							623
Expenditures for long-lived assets							149
Retail [Member] \| Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Revenues from fuel sales
Unallocated [Member] \| Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenues from fuel sales
Rent income
Total revenues							(57,988)
Depreciation and amortization
Interest expense, net							(9,534)
Income tax expense (benefit)							(1,716)
Net income (loss) and comprehensive income (loss)							(24,394)
Expenditures for long-lived assets
Unallocated [Member] \| Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Revenues from fuel sales							$ (57,988)

Interim Financial Results - Schedule of Interim Financial Results (Detail) - 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	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Oct. 30, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Schedule of interim financial results
Total revenues		$ 311,665	$ 485,145	$ 490,112	$ 487,688	$ 471,438					$ 1,934,383
Operating income (loss)		772	5,830	6,995	8,601	7,075					28,501
Income (loss) from continuing operations after income taxes		(1,356)									18,070
Net income (loss) and comprehensive income (loss)		(1,356)	3,920	4,924	5,469	3,757				$ 3,114	18,070	$ (1,356)	$ 9,910
Limited partners' interest in net income (loss)		$ (1,356)	$ 3,920	$ 4,924	$ 5,469	$ 3,757					$ 18,070
Net loss per common and subordinated unit-basic and diluted		$ (0.09)
Net income per common and subordinated unit-basic		(0.09)	$ 0.25	$ 0.33	$ 0.36	$ 0.25					$ 1.18
Net income per common and subordinated unit-diluted		$ (0.09)	$ 0.25	$ 0.33	$ 0.36	$ 0.25					$ 1.18
Predecessor [Member]
Schedule of interim financial results
Total revenues	$ 159,312						$ 506,629	$ 490,431	$ 416,066	1,572,438			1,623,564
Operating income (loss)	7,778						2,575	4,231	(500)	14,084			21,526
Income (loss) from continuing operations after income taxes	5,343						(441)	1,077	(3,174)	2,805			10,689
Income (loss) from discontinued operations	9						(9)	169	140	309			(779)
Net income (loss) and comprehensive income (loss)	$ 5,352						$ (450)	$ 1,246	$ (3,034)	$ 3,114			$ 9,910

Subsequent Events - Additional Information (Detail) - USD ($) $ in Millions	1 Months Ended
	Mar. 31, 2014	Oct. 30, 2012
Swingline Line of Credit [Member]
Subsequent Event [Line Items]
Maximum borrowing capacity		$ 7.5
Standby Letters of Credit [Member]
Subsequent Event [Line Items]
Maximum borrowing capacity		$ 35.0
Subsequent Event [Member] \| New Credit Facility [Member]
Subsequent Event [Line Items]
Maximum borrowing capacity	$ 450.0
Debt maturity date	Mar. 04, 2019
Amount by which maximum borrowing capacity may be increased	$ 100.0
Subsequent Event [Member] \| New Credit Facility [Member] \| LIBOR [Member] \| First Option [Member]
Subsequent Event [Line Items]
Reference rate	LIBOR
Subsequent Event [Member] \| New Credit Facility [Member] \| LIBOR [Member] \| Second Option [Member]
Subsequent Event [Line Items]
Reference rate	One month LIBOR
Margin on variable reference interest rate (as a percent)	1.00%
Subsequent Event [Member] \| New Credit Facility [Member] \| Federal Funds Effective Rate [Member] \| Second Option [Member]
Subsequent Event [Line Items]
Reference rate	Federal funds
Margin on variable reference interest rate (as a percent)	0.50%
Subsequent Event [Member] \| New Credit Facility [Member] \| Base Rate [Member] \| Second Option [Member]
Subsequent Event [Line Items]
Reference rate	Agent established rate
Subsequent Event [Member] \| New Credit Facility [Member] \| Maximum [Member]
Subsequent Event [Line Items]
Total leverage ratio	4.50
Senior leverage ratio	3.50
Commitment fee on used portion of revolving credit (as a percent)	0.50%
Subsequent Event [Member] \| New Credit Facility [Member] \| Maximum [Member] \| LIBOR [Member] \| First Option [Member]
Subsequent Event [Line Items]
Margin on variable reference interest rate (as a percent)	3.25%
Subsequent Event [Member] \| New Credit Facility [Member] \| Maximum [Member] \| Base Rate [Member] \| Second Option [Member]
Subsequent Event [Line Items]
Margin on variable reference interest rate (as a percent)	2.25%
Subsequent Event [Member] \| New Credit Facility [Member] \| Minimum [Member]
Subsequent Event [Line Items]
Combined interest charge coverage ratio	2.75
Commitment fee on used portion of revolving credit (as a percent)	0.35%
Subsequent Event [Member] \| New Credit Facility [Member] \| Minimum [Member] \| LIBOR [Member] \| First Option [Member]
Subsequent Event [Line Items]
Margin on variable reference interest rate (as a percent)	2.00%
Subsequent Event [Member] \| New Credit Facility [Member] \| Minimum [Member] \| Base Rate [Member] \| Second Option [Member]
Subsequent Event [Line Items]
Margin on variable reference interest rate (as a percent)	1.00%
Subsequent Event [Member] \| New Credit Facility [Member] \| Two Quarters Preceding Closing of Material Acquisition [Member] \| Maximum [Member]
Subsequent Event [Line Items]
Total leverage ratio	5.00
Subsequent Event [Member] \| Swingline Line of Credit [Member]
Subsequent Event [Line Items]
Maximum borrowing capacity	$ 10.0
Subsequent Event [Member] \| Standby Letters of Credit [Member]
Subsequent Event [Line Items]
Maximum borrowing capacity	$ 45.0

Schedule II - Valuation and Qualifying Accounts (Detail) - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2012	Oct. 30, 2012	Dec. 31, 2013	Dec. 31, 2011
Allowance for Doubtful Accounts - Accounts Receivable [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning Balance
Charged to Costs and Expenses			161
Charged to Other Accounts
Recoveries
Write Offs			25
Ending Balance			136
Allowance for Doubtful Accounts - Accounts Receivable [Member] \| Predecessor [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning Balance	124	37		$ 90
Charged to Costs and Expenses		87		99
Charged to Other Accounts
Recoveries
Write Offs				152
Ending Balance		124		$ 37
Valuation Allowance - Deferred Tax Assets [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning Balance			9,893
Charged to Costs and Expenses	332		(1,543)
Charged to Other Accounts	9,561		(1,257)
Recoveries
Write Offs
Ending Balance	$ 9,893		$ 7,093

Schedule II - Valuation and Qualifying Accounts (Parenthetical) (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($)
Predecessor [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Increase in net deferred tax assets	$ 8,500