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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2014	May 02, 2014
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q1
Trading Symbol	LGP
Entity Registrant Name	Lehigh Gas Partners LP
Entity Central Index Key	0001538849
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Common Units [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		11,194,203
Subordinated Units [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		7,525,000

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 1,352	$ 4,115
Accounts receivable, less allowance for doubtful accounts of $204 and $136 at March 31, 2014 and December 31, 2013, respectively	8,659	7,342
Accounts receivable from affiliates	18,129	16,558
Motor fuel inventory	2,625	2,141
Environmental indemnification asset-current portion	486	477
Assets held for sale	2,628	1,328
Other current assets	3,856	3,535
Total current assets	37,735	35,496
Property and equipment, net	284,752	288,729
Intangible assets, net	45,272	47,005
Environmental indemnification asset-noncurrent portion	1,036	761
Deferred financing fees, net	7,888	5,743
Goodwill	9,324	9,324
Other assets	10,824	4,563
Total assets	396,831	391,621
Current liabilities:
Lease financing obligations-current portion	2,680	2,568
Accounts payable	22,308	20,567
Motor fuel taxes payable	8,208	7,186
Income taxes payable	37	9
Environmental liabilities-current portion	486	477
Accrued expenses and other current liabilities	4,412	8,050
Total current liabilities	38,131	38,857
Long-term debt	186,053	173,509
Lease financing obligations	63,427	64,364
Environmental liabilities	1,036	761
Other liabilities	19,094	19,459
Total liabilities	307,741	296,950
Commitments and contingencies (Note 8)
Partners' capital:
General Partner's Interest
Total partners' capital	89,090	94,671
Total liabilities and partners' capital	396,831	391,621
Limited Partners' Interest Common units-public [Member]
Partners' capital:
Limited Partners' Interest	209,529	211,544
Total partners' capital	209,529	211,544
Limited Partners' Interest Common units-affiliates [Member]
Partners' capital:
Limited Partners' Interest	(43,158)	(42,885)
Total partners' capital	(43,158)	(42,885)
Limited Partners' Interest Subordinated units-affiliates [Member]
Partners' capital:
Limited Partners' Interest	(77,281)	(73,988)
Total partners' capital	$ (77,281)	$ (73,988)

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Accounts receivable, allowance for doubtful accounts	$ 204	$ 136
Limited Partners' Interest Common units-public [Member]
Units issued	10,569,203	10,472,348
Units outstanding	10,569,203	10,472,348
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

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Revenues:
Revenues from fuel sales	$ 296,784	$ 218,304
Revenues from fuel sales to affiliates	174,405	242,865
Rent income	5,508	3,352
Rent income from affiliates	5,187	6,917
Other revenue	137	423
Total revenues	482,021	471,861
Costs and Expenses:
Cost of revenues from fuel sales	291,780	214,278
Cost of revenues from fuel sales to affiliates	169,759	236,963
Rent expense	3,815	3,884
Operating expenses	2,198	820
Depreciation and amortization	5,936	4,839
Selling, general and administrative expenses	4,527	3,579
Gains on sales of assets, net	(1,480)
Total costs and operating expenses	476,535	464,363
Operating income	5,486	7,498
Interest expense	(4,027)	(3,379)
Other income, net	104	81
Income from continuing operations before income taxes	1,563	4,200
Income tax expense from continuing operations	135	443
Net income and comprehensive income	1,428	3,757
Incentive distribution right holders' interest in net income	31
Limited partners' interest in net income	$ 1,397	$ 3,757
Net income per common and subordinated unit-basic	$ 0.07	$ 0.25
Net income per common and subordinated unit-diluted	$ 0.07	$ 0.25
Weighted average limited partners' units outstanding
Common units-basic	11,115,643	7,525,858
Common units-diluted	11,156,261	7,525,858
Subordinated units-basic and diluted	7,525,000	7,525,000

Condensed Consolidated Statements of Partners' Capital and Comprehensive Income - 3 months ended Mar. 31, 2014 - USD ($) $ in Thousands	Total	Limited Partners' Interest Common units-public [Member]	Limited Partners' Interest Common units-affiliates [Member]	Limited Partners' Interest Subordinated units-affiliates [Member]	Incentive Distribution Rights [Member]
Beginning Balance at Dec. 31, 2013	$ 94,671	$ 211,544	$ (42,885)	$ (73,988)
Beginning Balance (in units) at Dec. 31, 2013		10,472,348	625,000	7,525,000
Equity-based director compensation	113	$ 113
Equity-based director compensation (in units)		4,172
Vesting of incentive awards, net of units withheld for taxes	2,503	$ 2,503
Vesting of incentive awards, net of units withheld for taxes (in units)		92,683
Net income and comprehensive income	1,428	$ 786	$ 47	$ 564	$ 31
Distributions paid	(9,625)	(5,417)	(320)	(3,857)	$ (31)
Ending Balance at Mar. 31, 2014	$ 89,090	$ 209,529	$ (43,158)	$ (77,281)
Ending Balance (in units) at Mar. 31, 2014		10,569,203	625,000	7,525,000

- Definition

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

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+ Details

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Cash Flows from Operating Activities
Net income	$ 1,428	$ 3,757
Adjustments to reconcile net income to net cash flows provided by operating activities:
Depreciation and amortization	5,936	4,839
Accretion of interest on asset retirement obligations	30	10
Amortization of deferred financing fees	983	614
Amortization of (above) below market leases, net	(8)	391
Provision for losses on doubtful accounts	68	60
Deferred income taxes	(6)
Equity-based incentive compensation expense	907	140
Equity-based director compensation expense	7	21
Gains on sales of assets, net	(1,480)
Gain on settlement of capital lease obligations	(97)
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable	(1,385)	1,104
Accounts receivable from affiliates	(1,571)	(13,241)
Motor fuel inventory	(484)
Environmental indemnification asset	(284)
Other current assets	(251)	(61)
Other assets	(3,884)	161
Accounts payable	1,741	2,231
Motor fuel taxes payable	1,022	58
Income taxes payable	28	96
Environmental liability	284
Accrued expenses and other current liabilities	(2,007)	1,228
Other long-term liabilities	(198)	(1,133)
Net cash provided by operating activities	779	275
Cash Flows from Investing Activities
Purchases of property and equipment	(2,747)	(243)
Principal payments received on notes receivable	37	16
Net cash used in investing activities	(2,710)	(227)
Cash Flows from Financing Activities
Proceeds under the revolving credit facility	12,556
Repayment of long-term debt	(12)
Repayment of lease financing obligations	(623)	(371)
Payment of deferred financing fees	(3,128)
Distributions paid to holders of incentive distribution rights	(31)
Distributions paid on common and subordinated units	(9,594)	(4,437)
Net cash used in financing activities	(832)	(4,808)
Net decrease in cash and cash equivalents	(2,763)	(4,760)
Cash and Cash Equivalents
Beginning of period	4,115	4,768
End of period	1,352	8
Supplemental Disclosure of Cash Flow Information:
Cash paid for interest	3,180	2,760
Cash paid for income taxes	209	357
SUPPLEMENTAL SCHEDULE OF NONCASH INVESTING AND FINANCING ACTIVITIES:
Issuance of common units upon vesting of incentive awards	2,616
Sale of property and equipment in Section 1031 like-kind exchange transaction	(2,429)
Removal of property and equipment and capital lease obligation for sites terminated from Getty lease	$ (202)
Lessor direct costs incurred and deferred rent income recorded related to new lease transaction between affiliate and unrelated third party		$ 1,700

Organization and Basis of Presentation

3 Months Ended

Mar. 31, 2014

Accounting Policies [Abstract]

Organization and Basis of Presentation

1. Organization and Basis of Presentation

Lehigh Gas Partners LP (the “Partnership”) engages in:

•

the wholesale distribution of motor fuels (using unrelated third party transportation service providers) to sub-wholesalers, independent dealers, lessee dealers and Lehigh Gas—Ohio, LLC, an affiliate (“LGO”);

•

the retail distribution of motor fuels to end customers at sites operated by commission agents; 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 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 real 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). LGWS also distributes motor fuels on a retail basis to end customers at 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 14.

Interim Financial Statements

The accompanying interim condensed consolidated financial statements and related disclosures are unaudited and have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) on the same basis as the corresponding audited financial statements for the year ended December 31, 2013, and, in the opinion of management, include all adjustments of a normal recurring nature considered necessary to present fairly the Partnership’s financial position as of March 31, 2014, and the results of its operations and cash flows for the periods presented. Operating results for the three months ended March 31, 2014, are not necessarily indicative of the results that may be expected for the year ending December 31, 2014, or any other future periods. The balance sheet as of December 31, 2013, was derived from the consolidated financial statements for the year ended December 31, 2013. Certain information and note disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted under the Securities and Exchange Commission’s (“SEC”) rules and regulations for interim financial statements. These unaudited condensed consolidated financial statements should be read in conjunction with the corresponding audited consolidated financial statements and accompanying notes for the year ended December 31, 2013, included in the Partnership’s Annual Report on Form 10-K, filed with the SEC.

Reclassifications

Certain reclassifications were made to prior period amounts to conform to the current year presentation. These reclassifications had no impact on net income or partners’ capital for any periods.

New Accounting Guidance

In April 2014, the Financial Accounting Standards Board issued Accounting Standard Update 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of an Entity, which revises the criteria to qualify as a discontinued operation and requires new disclosures. Under this guidance, a discontinued operation is (1) a component of an entity or group of components that has been disposed of or classified as held for sale that represents a strategic shift that has or will have a major effect on an entity’s operations and financial results or (2) an acquired business that is classified as held for sale on the date of acquisition. This guidance also permits companies to have continuing cash flows and significant continuing involvement with the disposed component.

The Partnership disposes of individual sites or groups of sites that generally do not represent a strategic shift and generally do not have a major effect on operations or financial results. As a result of this new guidance, these disposals will generally not meet the criteria for recognition as a discontinued operation. The Partnership has early adopted this guidance on a prospective basis effective January 1, 2014.

- Definition

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

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+ Details

Assets Held for Sale

3 Months Ended

Mar. 31, 2014

Discontinued Operations And Disposal Groups [Abstract]

Assets Held for Sale

2. Assets Held for Sale

The Partnership classified three and two sites as held for sale at March 31, 2014, and December 31, 2013, respectively. These sites were classified as held for sale at March 31, 2014, as they did not fit the Partnership’s strategy and are expected to be sold in 2014. Assets held for sale were as follows (in thousands):


	March 31, 2014			December 31, 2013
Land	$	1,346		$	932
Buildings and improvements		967			543
Equipment and other		846			299

Property and equipment, at cost		3,159			1,774

Accumulated depreciation and amortization		(531	)		(446	)

Assets held for sale	$	2,628		$	1,328

- 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

Property and Equipment

3 Months Ended

Mar. 31, 2014

Property Plant And Equipment [Abstract]

Property and Equipment

3. Property and Equipment

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


	March 31, 2014			December 31, 2013
Land	$	121,348		$	122,126
Buildings and improvements		129,088			124,479
Leasehold improvements		7,960			7,437
Equipment and other		71,703			76,236

Property and equipment in service, at cost		330,099			330,278
Accumulated depreciation and amortization		(47,828	)		(43,808	)

Property and equipment in service, net		282,271			286,470
Construction in progress		2,481			2,259

Property and equipment, net	$	284,752		$	288,729

Depreciation expense, including amortization of assets recorded under sale-leasebacks and capital lease obligations, was $4.4 million and $3.8 million for the three months ended March 31, 2014 and 2013, respectively.

The Partnership sold two sites during the three months ended March 31, 2014, resulting in a gain of $1.5 million.

Intangible Assets other than Goodwill

3 Months Ended

Mar. 31, 2014

Goodwill And Intangible Assets Disclosure [Abstract]

Intangible Assets other than Goodwill

4. Intangible Assets other than Goodwill

Intangible assets other than goodwill consist of the following (in thousands):


	March 31, 2014						December 31, 2013
	Gross Amount		Accumulated Amortization		Net Carrying Amount		Gross Amount		Accumulated Amortization		Net Carrying Amount
Wholesale fuel supply agreements	$	25,736	$	9,731	$	16,005	$	25,736	$	9,059	$	16,677
Wholesale fuel distribution rights		26,180		2,936		23,244		26,180		2,282		23,898
Trademarks		634		107		527		634		78		556
Covenant not to compete		2,676		393		2,283		2,676		253		2,423
Below market leases		4,761		1,548		3,213		4,761		1,310		3,451

Total	$	59,987	$	14,715	$	45,272	$	59,987	$	12,982	$	47,005

The aggregate amortization expense, including amortization of above and below market lease intangible assets which is classified as rent expense, was $1.5 million and $1.0 million for the three months ended March 31, 2014 and 2013, respectively.

Accrued Expenses and Other Current Liabilities

3 Months Ended

Mar. 31, 2014

Payables And Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

5. Accrued Expenses and Other Current Liabilities

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


	March 31, 2014		December 31, 2013
Interest expense	$	308	$	444
Professional fees		693		1,365
Equity-based incentive compensation (Note 11)		161		3,141
Taxes other than income		1,327		1,169
Management fees payable to affiliate		142		139
Other		1,781		1,792

Total accrued expenses and other current liabilities	$	4,412	$	8,050

Debt

3 Months Ended

Mar. 31, 2014

Debt Disclosure [Abstract]

Debt

6. Debt

Debt outstanding was as follows (in thousands):


	March 31, 2014		December 31, 2013
Revolving credit facility	$	158,887	$	146,330
Financing associated with Rocky Top acquisition		26,250		26,250
Note payable		967		980

Total		186,104		173,560
Current portion—included in accrued expenses and other current liabilities		51		51

Total	$	186,053	$	173,509

Credit Facility

In March 2014, the Partnership entered into an amended and restated credit agreement (the “Credit Facility”). The Credit Facility is a senior secured revolving credit facility maturing on 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 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 Credit Facility are secured by substantially all of the assets of the Partnership and its subsidiaries.

Borrowings under the 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 weighted-average interest rate on outstanding borrowings at March 31, 2014, was 2.7%. Letters of credit outstanding at March 31, 2014 and December 31, 2013 totaled $14.3 million and $12.3 million, respectively. The nominal amount of availability at March 31, 2014, was $278.0 million.

The Partnership is required to comply with certain financial covenants under the 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. This ratio will be increased to 5.00 to 1.00 for the two quarters following 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 would be 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) of at least 2.75 to 1.00.

The 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 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.

Environmental Matters

3 Months Ended

Mar. 31, 2014

Environmental Remediation Obligations [Abstract]

Environmental Matters

7. 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/or 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 for the three months ended March 31, 2014 and 2013 (in thousands).


	2014			2013
Beginning balance	$	1,238		$	1,177
Changes in estimates for previously incurred losses		330			—
Payments		(46	)		—

Ending balance		1,522			1,177
Current portion		486			636

Long-term portion	$	1,036		$	541

At March 31, 2014, the Partnership was indemnified by third-party escrow funds, state funds or insurance totaling $1.5 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 liabilities 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 entities and affiliates (the “Predecessor Entities”) that contributed assets to form the Partnership (see the Annual Report on Form 10-K for the year ended December 31, 2013, for additional discussion of the Predecessor Entities). Under the Omnibus Agreement between the Partnership and LGC (the “Omnibus Agreement”), 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 initial public offering (“IPO”) for contributed sites. Certain of the Predecessor Entities are beneficiaries 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 were identified as having existing environmental liabilities that are not covered by escrow accounts, state funds or insurance policies.

The table below presents a rollforward of the Predecessor Entities’ environmental liability for the three months ended March 31, 2014 and 2013 (in thousands).


	2014
Beginning balance	$	18,259
Payments		(742	)

Ending balance	$	17,517

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


	March 31, 2014		December 31, 2013
Third-party escrows	$	6,407	$	6,707
State funds		3,048		3,210
Insurance coverage		5,329		5,460

Total indemnification assets	$	14,784	$	15,377

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Mar. 31, 2014
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	8. Commitments and Contingencies Legal Matters 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 Matters See Note 7 for a discussion of the Partnership and the Predecessor Entity’s environmental liabilities.

Fair Value Measurements

3 Months Ended

Mar. 31, 2014

Fair Value Disclosures [Abstract]

Fair Value Measurements

9. 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 2014 or 2013.

As further discussed in Note 11, the Partnership has accrued for phantom units and profits interests granted 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.

Financial Instruments

The fair value of the Partnership’s accounts receivable and accounts payable approximated their carrying values as of March 31, 2014, and December 31, 2013, 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 March 31, 2014, and December 31, 2013, 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	3 Months Ended
Partners' Capital	Mar. 31, 2014
Equity [Abstract]
Partners' Capital	10. Partners’ Capital In March 2014, the Partnership issued 4,172 common units to certain members of the board of directors of the Partnership’s General Partner as part of their 2013 compensation. In March 2014, 92,683 common units were issued (net of units withheld for income taxes) to employees of Lehigh Gas Corporation (“LGC”) as a result of the vesting of phantom units (see Note 11 for additional information).

Equity-Based Compensation

3 Months Ended

Mar. 31, 2014

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Equity-Based Compensation

11. Equity-Based 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, profits interests, 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.

In March 2014, the Partnership contributed its investments in its operating subsidiaries and certain other assets and liabilities to LGP Operations LLC (“LGP Operations”), a wholly-owned subsidiary of the Partnership. Also in March 2014, LGP Operations granted profits interests to certain employees of LGC, which represent Class B Units in LGP Operations. Upon vesting, Class B Unitholders will be entitled to receive cash distributions proportionate to those received by common unitholders. Class B Units will be redeemable two years after they were granted, subject to certain limitations, for cash or common units at the discretion of the compensation committee of the board of directors of the General Partner.

Awards to Employees of LGC

The following is a summary of the award activity for the three months ended March 31, 2014.


	Phantom Units			Profits Interests
Non-vested at beginning of period		433,373			—
Granted		7,458			18,689
Forfeited		(642	)		—
Vested (a)		(143,954	)		—

Non-vested at end of period		296,235			18,689

(a)	Of the phantom units that vested during the three months ended March, 31, 2014, 51,271 common units were withheld for taxes.

Awards vest 33% on March 15 of the year following the year of grant, 33% on March 15 of the second year following the year of grant, and 34% on March 15 of the third year following the year of grant.

The fair value of the non-vested awards outstanding at March 31, 2014, was $8.5 million. Compensation expense for the three months ended March 31, 2014 and 2013, was $0.9 million and $0.1 million, respectively. Unrecognized compensation expense related to the non-vested awards is expected to be recognized over a weighted average period of 2.0 years.

It is the intent of the Partnership to settle the phantom units upon vesting by issuing common units and to settle the profits interests upon conversion by the grantee by issuing common units, as permitted 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.

Because the Partnership grants awards to employees of LGC, and because 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.

Awards to Members of the Board of Directors

The Partnership also granted the following awards to members of the board of directors of the General Partner as a portion of director compensation:


Year of service	2013	2014	2014
Type of Award	Profits Interests	Phantom Units	Profits Interests
Vesting	100% upon grant	100% on March 15, 2015	100% on March 15, 2015
Number of Awards	5,948	2,045	9,481

The fair value of the non-vested awards outstanding at March 31, 2014, was $0.3 million. Unrecognized compensation expense related to the non-vested awards is expected to be recognized through December 31, 2014.

Income Taxes	3 Months Ended
Income Taxes	Mar. 31, 2014
Income Tax Disclosure [Abstract]
Income Taxes	12. Income Taxes As a limited partnership, the Partnership is not subject to federal and state income taxes. Income tax attributable to the Partnership’s taxable income, which may differ significantly from income for financial statement purposes, is assessed at the individual level of the unitholder. The Partnership is subject to a statutory requirement that non-qualifying income, as defined by the Internal Revenue Code, cannot exceed 10% of total gross income for the calendar year. If non-qualifying income exceeds this statutory limit, the Partnership would be taxed as a corporation. The non-qualifying income did not exceed the statutory limit in any period. Certain activities that generate non-qualifying income are conducted through a taxable corporate subsidiary, LGWS. Current and deferred income taxes are recognized on the earnings of LGWS. Deferred income tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and are measured using enacted tax rates. For the three months ended March 31, 2014 and 2013, the effective tax rate was lower than the federal statutory rate for corporations due to the Partnership’s income not subject to income taxes. For the three months ended March 31, 2013, the Partnership recorded an increase in the valuation allowance of $0.4 million.

Net Income per Limited Partnership Unit

3 Months Ended

Mar. 31, 2014

Earnings Per Share [Abstract]

Net Income per Limited Partnership Unit

13. Net Income per Limited Partnership Unit

Under the Partnership Agreement, the holders of the incentive distribution rights (“IDRs”) have an interest in distributions from the Partnership that 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. However, the distribution declared in March 2014 exceeded the threshold and so IDRs participated in this distribution as summarized on the statements of operations.

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):


	Three Months Ended March 31, 2014						Three Months Ended March 31, 2013
	Common Units			Subordinated Units			Common Units			Subordinated Units

Numerator:
Distributions paid (a)	$	5,737		$	3,857		$	2,219		$	2,218
Allocation of distributions in excess of net income (b)		(4,904	)		(3,293	)		(340	)		(340	)

Limited partners’ interest in net income-basic		833			564			1,879			1,878
Adjustment for phantom units		1			—			—			—

Limited partners’ interest in net income-diluted	$	834		$	564		$	1,879		$	1,878


Denominator:
Weighted average limited partnership units outstanding-basic		11,115,643			7,525,000			7,525,858			7,525,000
Adjustment for phantom units		40,618			—			—			—

Weighted average limited partnership units outstanding-diluted		11,156,261			7,525,000			7,525,858			7,525,000

Net income per limited partnership unit-basic	$	0.07		$	0.07		$	0.25		$	0.25

Net income per limited partnership unit-diluted	$	0.07		$	0.07		$	0.25		$	0.25

(a)	Distributions paid per unit were $0.5125 and $0.2948 per unit for the three months ended March 31, 2014 and 2013, respectively.

(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.

In May 2014, the Partnership declared a quarterly distribution, to be paid from the operating surplus, totaling $9.6 million or $0.5125 per unit.

Related-Party Transactions	3 Months Ended
Related-Party Transactions	Mar. 31, 2014
Related Party Transactions [Abstract]
Related-Party Transactions	14. Related-Party Transactions Revenues from Fuel Sales to LGO 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 LGO are separately classified in the statements of operations. Revenues from Fuel Sales to Related Parties In addition, the Partnership distributes motor fuel and leases property to a related party of the Chief Executive Officer of the General Partner. Total revenues amounted to $24.0 million and $25.0 million for the three months ended March 31, 2014 and 2013, respectively. Accounts receivable amounted to $1.4 million and $1.1 million as of March 31, 2014 and December 31, 2013, respectively. Operating Leases of Gasoline Stations as Lessor The Partnership leases certain motor fuel stations to LGO under operating leases cancelable by the Partnership. Rent income under these agreements is separately classified in the statements of operations. Operating Leases of Gasoline Stations as Lessee The Partnership leases certain motor fuel stations from related parties under operating leases cancelable by the Partnership. Rent expense under these agreements was $0.2 million and $0.2 million for the three months ended March 31, 2014 and 2013, respectively. Management Fees The Partnership incurred $1.7 million and $1.6 million in management fees under the Omnibus Agreement for the three months ended March 31, 2014 and 2013, respectively, classified as selling, general and administrative expenses in the statements of operations. Environmental Costs Certain environmental monitoring and remediation activities are undertaken by a related party of the Partnership as approved by the conflicts committee of the board of directors of the General Partner. The Partnership incurred $0.1 million with this related party for the three months ended March 31, 2014.

- 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

3 Months Ended

Mar. 31, 2014

Segment Reporting [Abstract]

Segment Reporting

15. Segment Reporting

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 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):


	Three Months Ended March 31, 2014
	Wholesale		Retail		Unallocated			Consolidated
Revenues from fuel sales to external customers	$	417,887	$	53,302	$	—		$	471,189
Intersegment revenues from fuel sales		44,685		—		(44,685	)		—
Rent income		9,641		1,054		—			10,695
Other revenue		137		—		—			137

Total revenues		472,350		54,356		(44,685	)		482,021

Net income (loss)		8,455		265		(7,292	)		1,428

- 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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+ Details

Subsequent Events	3 Months Ended
Subsequent Events	Mar. 31, 2014
Subsequent Events [Abstract]
Subsequent Events	16. Subsequent Events Atlas Acquisition On April 16, 2014, the Partnership entered into an agreement to acquire 55 wholesale supply contracts, two commission marketing contracts, 11 fee or leasehold sites and certain other assets from affiliates of Atlas Oil Company. Upon closing, the Partnership will pay $38.5 million. In addition, the Partnership will acquire certain short-term financing assets associated with the wholesale supply and commission marketing contracts for $11.9 million, bringing total consideration to $50.4 million, subject to closing adjustments. These assets are located in the Chicago, Illinois area and are branded BP. The wholesale supply contracts have a remaining average term of 15 years and the fee or leasehold sites are currently leased to third party commission agents. The short-term financing assets relate to previously negotiated purchase agreements of certain sites by the dealers occupying the locations. All of the financing assets relate to sites supplied under contracts acquired in this transaction. The financing assets have a weighted average maturity of June 2015. In connection with the acquisition, Sam Simon, Chairman and Chief Executive Officer of Atlas Oil Company, will enter into a non-compete agreement that generally restricts him and entities controlled by him from (a) engaging in the wholesale distribution of motor fuel or owning or operating a retail motor fuel facility and/or convenience store within certain territories for one year after the closing date, and (b) constructing any new retail motor fuel facility and/or convenience stores within certain territories for five years after the closing date. The transaction is expected to close in the second quarter of 2014 and will be funded by borrowings under the credit facility. Should either party breach the contract and not cure the breach as required, the other party is entitled to liquidated damages. PMI Acquisition On April 28, 2014, the Partnership exercised an option (“Option”) to purchase 100% of the membership interests of Pinehurst Petroleum, LLC (“Pinehurst”) from Joseph L. Smith III and John A. Kopfer, Jr. (“Smith/Kopfer”) for $4.0 million. Pinehurst’s sole asset was an Agreement and Plan of Merger among Pinehurst Petroleum, LLC, PMI Merger Sub, Inc., Petroleum Marketers, Incorporated, Petroleum Marketers, Incorporated Employee Stock Ownership Trust and Ronald R. Hare, in his capacity as representative (the “Merger Agreement”) pursuant to which Pinehurst agreed to acquire all of the shares of Petroleum Marketers, Incorporated (“PMI”) for $75.0 million subject to an adjustment for a targeted net working capital of $3.0 million, through the merger of PMI Merger Sub, Inc., a wholly owned subsidiary of Pinehurst, and PMI. Under the terms of the Merger Agreement, the stockholders of PMI agreed to escrow $5.0 million for 25 months after the closing date to secure the indemnity provisions for the benefit of Pinehurst contained in the Merger Agreement. The Merger Agreement also contains customary representations, warranties, agreements and obligations of the parties, and termination, closing conditions and indemnity provisions. The transaction was funded under the Partnership’s credit facility. On April 30, 2014, pursuant to the Option, the Partnership purchased all of the equity interests of Pinehurst. Subsequent to such purchase, the merger became effective and, as a result, the Partnership became the owner of PMI. PMI operates two primary lines of business: convenience stores and petroleum products distribution. In its convenience store business, PMI operates 85 convenience stores and 9 co-located branded quick service restaurants located in Virginia. The convenience stores distribute primarily branded fuel and operate under the PMI’s own proprietary convenience store brand, “Stop in Food Stores.” The Partnership initially intends to operate the convenience stores within the Partnership and expects to transfer the operations of certain sites over time to third parties and to affiliated entities outside of the Partnership. The petroleum products business distributes motor fuels and other petroleum products to customers throughout Virginia, West Virginia, Tennessee and North Carolina. The acquisition augments the Partnership’s presence in Virginia and complements the existing Tennessee operations. The Partnership expects to realize material synergies upon integration. Due to the timing, nature and complexity of the transaction and the status of the valuation work, the Partnership is not able to provide a preliminary purchase price allocation. On May, 1, 2014, immediately subsequent to the effectiveness of the merger, the Partnership caused PMI to divest its lubricants business (the “Lubricants Business”) to Zimri Holdings, LLC (“Zimri”), an entity owned by Smith/Kopfer for the sum of $14.0 million pursuant to an Asset Purchase Agreement (“APA”) between PMI and Zimri. The APA contains customary representations, warranties, agreements and obligations of the parties, as well as indemnity provisions. A trust controlled by Joseph V. Topper, Jr, Chairman and CEO of the general partner of the Partnership, personally financed the purchase of the Lubricants Business by Zimri via a loan to Zimri. The financing by Mr. Topper’s trust was approved by the Conflicts Committee of the board of directors of the general partner of the Partnership. It is anticipated that Zimri will re-sell the Lubricants Business to an independent third party at a later date. The Partnership is entitled to receive the profit, if any, from the sale of the Lubricants Business to an independent third party. Amendment of Omnibus Agreement In connection with the acquisition of PMI and the pending acquisition of assets from certain affiliates of Atlas Oil Company discussed previously, the Partnership amended its Omnibus Agreement with its general partner and LGC with regards to the management fee payable by the Partnership to LGC effective May 1, 2014. The revised management fee consists of a base monthly fee of $670,000 per month and a variable fee of between zero and $0.003 per gallon for wholesale fuel distribution and $0.015 per gallon for retail fuel distribution at sites operated by the Partnership. LGC may waive all or any portion of the management fee to the extent that all or a portion of the management services are either purchased from another party or not required.

Organization and Basis of Presentation (Policies)	3 Months Ended
Organization and Basis of Presentation (Policies)	Mar. 31, 2014
Accounting Policies [Abstract]
Interim Financial Statements	Interim Financial Statements The accompanying interim condensed consolidated financial statements and related disclosures are unaudited and have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) on the same basis as the corresponding audited financial statements for the year ended December 31, 2013, and, in the opinion of management, include all adjustments of a normal recurring nature considered necessary to present fairly the Partnership’s financial position as of March 31, 2014, and the results of its operations and cash flows for the periods presented. Operating results for the three months ended March 31, 2014, are not necessarily indicative of the results that may be expected for the year ending December 31, 2014, or any other future periods. The balance sheet as of December 31, 2013, was derived from the consolidated financial statements for the year ended December 31, 2013. Certain information and note disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted under the Securities and Exchange Commission’s (“SEC”) rules and regulations for interim financial statements. These unaudited condensed consolidated financial statements should be read in conjunction with the corresponding audited consolidated financial statements and accompanying notes for the year ended December 31, 2013, included in the Partnership’s Annual Report on Form 10-K, filed with the SEC.
Reclassifications	Reclassifications Certain reclassifications were made to prior period amounts to conform to the current year presentation. These reclassifications had no impact on net income or partners’ capital for any periods.
New Accounting Guidance	New Accounting Guidance In April 2014, the Financial Accounting Standards Board issued Accounting Standard Update 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of an Entity, which revises the criteria to qualify as a discontinued operation and requires new disclosures. Under this guidance, a discontinued operation is (1) a component of an entity or group of components that has been disposed of or classified as held for sale that represents a strategic shift that has or will have a major effect on an entity’s operations and financial results or (2) an acquired business that is classified as held for sale on the date of acquisition. This guidance also permits companies to have continuing cash flows and significant continuing involvement with the disposed component. The Partnership disposes of individual sites or groups of sites that generally do not represent a strategic shift and generally do not have a major effect on operations or financial results. As a result of this new guidance, these disposals will generally not meet the criteria for recognition as a discontinued operation. The Partnership has early adopted this guidance on a prospective basis effective January 1, 2014.

Assets Held for Sale (Tables)

3 Months Ended

Mar. 31, 2014

Discontinued Operations And Disposal Groups [Abstract]

Schedule of Assets Held for Sale

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


	March 31, 2014			December 31, 2013
Land	$	1,346		$	932
Buildings and improvements		967			543
Equipment and other		846			299

Property and equipment, at cost		3,159			1,774

Accumulated depreciation and amortization		(531	)		(446	)

Assets held for sale	$	2,628		$	1,328

Property and Equipment (Tables)

3 Months Ended

Mar. 31, 2014

Property Plant And Equipment [Abstract]

Schedule of Property and Equipment

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


	March 31, 2014			December 31, 2013
Land	$	121,348		$	122,126
Buildings and improvements		129,088			124,479
Leasehold improvements		7,960			7,437
Equipment and other		71,703			76,236

Property and equipment in service, at cost		330,099			330,278
Accumulated depreciation and amortization		(47,828	)		(43,808	)

Property and equipment in service, net		282,271			286,470
Construction in progress		2,481			2,259

Property and equipment, net	$	284,752		$	288,729

Intangible Assets other than Goodwill (Tables)

3 Months Ended

Mar. 31, 2014

Goodwill And Intangible Assets Disclosure [Abstract]

Schedule of Intangible Assets other than Goodwill

Intangible assets other than goodwill consist of the following (in thousands):


	March 31, 2014						December 31, 2013
	Gross Amount		Accumulated Amortization		Net Carrying Amount		Gross Amount		Accumulated Amortization		Net Carrying Amount
Wholesale fuel supply agreements	$	25,736	$	9,731	$	16,005	$	25,736	$	9,059	$	16,677
Wholesale fuel distribution rights		26,180		2,936		23,244		26,180		2,282		23,898
Trademarks		634		107		527		634		78		556
Covenant not to compete		2,676		393		2,283		2,676		253		2,423
Below market leases		4,761		1,548		3,213		4,761		1,310		3,451

Total	$	59,987	$	14,715	$	45,272	$	59,987	$	12,982	$	47,005

Accrued Expenses and Other Current Liabilities (Tables)

3 Months Ended

Mar. 31, 2014

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):


	March 31, 2014		December 31, 2013
Interest expense	$	308	$	444
Professional fees		693		1,365
Equity-based incentive compensation (Note 11)		161		3,141
Taxes other than income		1,327		1,169
Management fees payable to affiliate		142		139
Other		1,781		1,792

Total accrued expenses and other current liabilities	$	4,412	$	8,050

Debt (Tables)

3 Months Ended

Mar. 31, 2014

Debt Disclosure [Abstract]

Summary of Debt Outstanding

Debt outstanding was as follows (in thousands):


	March 31, 2014		December 31, 2013
Revolving credit facility	$	158,887	$	146,330
Financing associated with Rocky Top acquisition		26,250		26,250
Note payable		967		980

Total		186,104		173,560
Current portion—included in accrued expenses and other current liabilities		51		51

Total	$	186,053	$	173,509

Environmental Matters (Tables)

3 Months Ended

Mar. 31, 2014

Summary of Roll Forward of Environmental Liabilities, on an Undiscounted Basis

The table below presents a rollforward of the Partnership’s environmental liability for the three months ended March 31, 2014 and 2013 (in thousands).


	2014			2013
Beginning balance	$	1,238		$	1,177
Changes in estimates for previously incurred losses		330			—
Payments		(46	)		—

Ending balance		1,522			1,177
Current portion		486			636

Long-term portion	$	1,036		$	541

Predecessor [Member]

Summary of Roll Forward of Environmental Liabilities, on an Undiscounted Basis

The table below presents a rollforward of the Predecessor Entities’ environmental liability for the three months ended March 31, 2014 and 2013 (in thousands).


	2014
Beginning balance	$	18,259
Payments		(742	)

Ending balance	$	17,517

Schedule of Break Down of Indemnification Assets

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


	March 31, 2014		December 31, 2013
Third-party escrows	$	6,407	$	6,707
State funds		3,048		3,210
Insurance coverage		5,329		5,460

Total indemnification assets	$	14,784	$	15,377

Equity-Based Compensation (Tables)

3 Months Ended

Mar. 31, 2014

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Summary of Award Activity

The following is a summary of the award activity for the three months ended March 31, 2014.


	Phantom Units			Profits Interests
Non-vested at beginning of period		433,373			—
Granted		7,458			18,689
Forfeited		(642	)		—
Vested (a)		(143,954	)		—

Non-vested at end of period		296,235			18,689

(a)	Of the phantom units that vested during the three months ended March, 31, 2014, 51,271 common units were withheld for taxes.

Schedule of Partnership Granted Awards to Members of Board of Directors of General Partner as Portion of Director Compensation

The Partnership also granted the following awards to members of the board of directors of the General Partner as a portion of director compensation:


Year of service	2013	2014	2014
Type of Award	Profits Interests	Phantom Units	Profits Interests
Vesting	100% upon grant	100% on March 15, 2015	100% on March 15, 2015
Number of Awards	5,948	2,045	9,481

Net Income per Limited Partnership Unit (Tables)

3 Months Ended

Mar. 31, 2014

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


	Three Months Ended March 31, 2014						Three Months Ended March 31, 2013
	Common Units			Subordinated Units			Common Units			Subordinated Units

Numerator:
Distributions paid (a)	$	5,737		$	3,857		$	2,219		$	2,218
Allocation of distributions in excess of net income (b)		(4,904	)		(3,293	)		(340	)		(340	)

Limited partners’ interest in net income-basic		833			564			1,879			1,878
Adjustment for phantom units		1			—			—			—

Limited partners’ interest in net income-diluted	$	834		$	564		$	1,879		$	1,878


Denominator:
Weighted average limited partnership units outstanding-basic		11,115,643			7,525,000			7,525,858			7,525,000
Adjustment for phantom units		40,618			—			—			—

Weighted average limited partnership units outstanding-diluted		11,156,261			7,525,000			7,525,858			7,525,000

Net income per limited partnership unit-basic	$	0.07		$	0.07		$	0.25		$	0.25

Net income per limited partnership unit-diluted	$	0.07		$	0.07		$	0.25		$	0.25

(a)	Distributions paid per unit were $0.5125 and $0.2948 per unit for the three months ended March 31, 2014 and 2013, respectively.

(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)

3 Months Ended

Mar. 31, 2014

Segment Reporting [Abstract]

Schedule of Financial Data for Each Segment

Financial data for each segment is as follows (in thousands):


	Three Months Ended March 31, 2014
	Wholesale		Retail		Unallocated			Consolidated
Revenues from fuel sales to external customers	$	417,887	$	53,302	$	—		$	471,189
Intersegment revenues from fuel sales		44,685		—		(44,685	)		—
Rent income		9,641		1,054		—			10,695
Other revenue		137		—		—			137

Total revenues		472,350		54,356		(44,685	)		482,021

Net income (loss)		8,455		265		(7,292	)		1,428

Assets Held for Sale - Additional Information (Detail) - site	Mar. 31, 2014	Dec. 31, 2013
Discontinued Operations And Disposal Groups [Abstract]
Number of locations held for sale	3	2

Assets Held for Sale - Schedule of Assets Held for Sale (Detail) - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Long Lived Assets Held-for-sale [Line Items]
Property and equipment, at cost	$ 3,159	$ 1,774
Accumulated depreciation and amortization	(531)	(446)
Assets held for sale	2,628	1,328
Land [Member]
Long Lived Assets Held-for-sale [Line Items]
Property and equipment, at cost	1,346	932
Buildings and Improvements [Member]
Long Lived Assets Held-for-sale [Line Items]
Property and equipment, at cost	967	543
Equipment and Other [Member]
Long Lived Assets Held-for-sale [Line Items]
Property and equipment, at cost	$ 846	$ 299

Property and Equipment - Schedule of Property and Equipment (Detail) - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Property and equipment in service, at cost	$ 330,099	$ 330,278
Accumulated depreciation and amortization	(47,828)	(43,808)
Property and equipment in service, net	282,271	286,470
Construction in progress	2,481	2,259
Property and equipment, net	284,752	288,729
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment in service, at cost	121,348	122,126
Buildings and Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment in service, at cost	129,088	124,479
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment in service, at cost	7,960	7,437
Equipment and Other [Member]
Property, Plant and Equipment [Line Items]
Property and equipment in service, at cost	$ 71,703	$ 76,236

Property and Equipment - Additional Information (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2014 USD ($) site	Mar. 31, 2013 USD ($)
Property Plant And Equipment [Abstract]
Depreciation	$ 4.4	$ 3.8
Number of sites sold \| site	2
Gain on sale of sites	$ 1.5

Intangible Assets other than Goodwill - Schedule of Intangible Assets other than Goodwill (Detail) - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Indefinite-lived Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Amount	$ 59,987	$ 59,987
Finite-lived intangible assets, Accumulated Amortization	14,715	12,982
Intangible assets, Net Amount	45,272	47,005
Wholesale Fuel Supply agreements [Member]
Indefinite-lived Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Amount	25,736	25,736
Finite-lived intangible assets, Accumulated Amortization	9,731	9,059
Finite-lived intangible assets, Net Carrying Amount	16,005	16,677
Wholesale Fuel Distribution Rights [Member]
Indefinite-lived Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Amount	26,180	26,180
Finite-lived intangible assets, Accumulated Amortization	2,936	2,282
Finite-lived intangible assets, Net Carrying Amount	23,244	23,898
Trademarks [Member]
Indefinite-lived Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Amount	634	634
Finite-lived intangible assets, Accumulated Amortization	107	78
Finite-lived intangible assets, Net Carrying Amount	527	556
Covenant Not to Compete [Member]
Indefinite-lived Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Amount	2,676	2,676
Finite-lived intangible assets, Accumulated Amortization	393	253
Finite-lived intangible assets, Net Carrying Amount	2,283	2,423
Below Market Leases [Member]
Indefinite-lived Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Amount	4,761	4,761
Finite-lived intangible assets, Accumulated Amortization	1,548	1,310
Finite-lived intangible assets, Net Carrying Amount	$ 3,213	$ 3,451

Intangible Assets other than Goodwill - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Goodwill And Intangible Assets Disclosure [Abstract]
Amortization expense	$ 1.5	$ 1.0

Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Accrued Liabilities And Other Liabilities [Abstract]
Interest expense	$ 308	$ 444
Professional fees	693	1,365
Equity-based incentive compensation (Note 11)	161	3,141
Taxes other than income	1,327	1,169
Management fees payable to affiliate	142	139
Other	1,781	1,792
Total accrued expenses and other current liabilities	$ 4,412	$ 8,050

Debt - Summary of Debt Outstanding (Detail) - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Note payable	$ 967	$ 980
Total	186,104	173,560
Current portion-included in accrued expenses and other current liabilities	51	51
Long-term debt	186,053	173,509
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Revolving credit facility	158,887	146,330
Rocky Top Acquisition [Member]
Debt Instrument [Line Items]
Long-term debt	$ 26,250	$ 26,250

Debt - Additional Information (Detail) - USD ($) $ in Millions	1 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Credit Facility [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 450.0
Debt maturity date	Mar. 04, 2019
Amount by which maximum borrowing capacity may be increased	$ 100.0
Senior leverage ratio	3.50
Credit Facility [Member] \| Senior Secured Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Weighted-average interest rate	2.70%
Nominal amount available under credit facility	$ 278.0
Letters of credit outstanding	$ 14.3	$ 12.3
Credit Facility [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Commitment fee on used portion of revolving credit (as a percent)	0.35%
Combined interest charge coverage ratio	2.75
Credit Facility [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Commitment fee on used portion of revolving credit (as a percent)	0.50%
Total leverage ratio	4.50
Credit Facility [Member] \| Maximum [Member] \| Two Quarters Following Closing of Material Acquisition [Member]
Debt Instrument [Line Items]
Total leverage ratio	5.00
Credit Facility [Member] \| LIBOR [Member] \| First Option [Member]
Debt Instrument [Line Items]
Reference rate	LIBOR
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%
Credit Facility [Member] \| LIBOR [Member] \| Minimum [Member] \| First Option [Member]
Debt Instrument [Line Items]
Margin on variable reference interest rate (as a percent)	2.00%
Credit Facility [Member] \| LIBOR [Member] \| Maximum [Member] \| First Option [Member]
Debt Instrument [Line Items]
Margin on variable reference interest rate (as a percent)	3.25%
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%
Credit Facility [Member] \| Base Rate [Member] \| Second Option [Member]
Debt Instrument [Line Items]
Reference rate	Agent established rate
Credit Facility [Member] \| Base Rate [Member] \| Minimum [Member] \| Second Option [Member]
Debt Instrument [Line Items]
Margin on variable reference interest rate (as a percent)	1.00%
Credit Facility [Member] \| Base Rate [Member] \| Maximum [Member] \| Second Option [Member]
Debt Instrument [Line Items]
Margin on variable reference interest rate (as a percent)	2.25%
Swingline Loans [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 10.0
Standby Letters of Credit [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 45.0

Environmental Matters - Summary of Roll Forward of Environmental Liabilities, on an Undiscounted Basis (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013
Site Contingency [Line Items]
Beginning balance	$ 1,238
Changes in estimates for previously incurred losses	330
Payments	(46)
Ending balance	1,522
Current portion	486	$ 477	$ 636
Long-term portion	1,036	$ 761	$ 541
Predecessor [Member]
Site Contingency [Line Items]
Beginning balance	18,259
Payments	(742)
Ending balance	$ 17,517

Environmental Matters - Additional Information (Detail) $ in Millions	Mar. 31, 2014 USD ($)
Accrual For Environmental Loss Contingencies [Roll Forward]
Third-party escrow funds, state funds or insurance	$ 1.5

Environmental Matters - Schedule of Break Down of Indemnification Assets (Detail) - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Site Contingency [Line Items]
Third-party escrows	$ 1,500
Predecessor [Member]
Site Contingency [Line Items]
Third-party escrows	6,407	$ 6,707
State funds	3,048	3,210
Insurance coverage	5,329	5,460
Total indemnification assets	$ 14,784	$ 15,377

Fair Value Measurements - Additional Information (Detail) - USD ($)	Mar. 31, 2014	Mar. 31, 2013
Fair Value Disclosures [Abstract]
Transfers between levels	$ 0	$ 0

Partners' Capital - Additional Information (Detail) - Common Units [Member]	Mar. 31, 2014 shares
Limited Partners' Capital Account [Line Items]
Units issued	4,172
Lehigh Gas Corporation [Member]
Limited Partners' Capital Account [Line Items]
Units issued	92,683

Equity-Based Compensation - Additional Information (Detail) - Long-term Incentive Plan [Member] - USD ($) $ in Millions		3 Months Ended
	Mar. 15, 2014	Mar. 31, 2014	Mar. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of units to be delivered under the Plan		1,505,000
Fair value of non-vested awards outstanding		$ 8.5
Compensation expense		$ 0.9	$ 0.1
Weighted average period for recognition of unrecognized compensation expense		2 years
Board of Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of non-vested awards outstanding		$ 0.3
First Year [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of awards vest on grant date	33.00%
Second Year [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of awards vest on grant date	33.00%
Third Year [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of awards vest on grant date	34.00%

Equity-Based Compensation - Summary of Award Activity (Detail) - Long-term Incentive Plan [Member]	3 Months Ended
	Mar. 31, 2014 shares
Phantom Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested at beginning of period	433,373
Granted	7,458
Forfeited	(642)
Vested	(143,954)
Non-vested at end of period	296,235
Profits Interests [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted	18,689
Non-vested at end of period	18,689

Equity-Based Compensation - Summary of Award Activity (Parenthetical) (Detail)	3 Months Ended
	Mar. 31, 2014 shares
Phantom Units [Member] \| Long-term Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common units were withheld for taxes	51,271

Equity-Based Compensation - Schedule of Partnership Granted Awards to Members of Board of Directors of General Partner as Portion of Director Compensation (Detail) - shares	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Profits Interests [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Year of service	2014	2013
Type of Award	Profits Interests	Profits Interests
Vesting	100% on March 15, 2015	100% upon grant
Number of Awards	9,481	5,948
Phantom Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Year of service	2014
Type of Award	Phantom Units
Vesting	100% on March 15, 2015
Number of Awards	2,045

Income Taxes - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Current Income Tax Expense Benefit Continuing Operations [Line Items]
Valuation allowance adjustments		$ 0.4
Maximum [Member]
Current Income Tax Expense Benefit Continuing Operations [Line Items]
Percentage of non-qualifying income	10.00%

Net Income per Limited Partnership Unit - Additional Information (Detail) $ / shares in Units, $ in Millions		3 Months Ended	12 Months Ended
	May 31, 2014 USD ($) $ / shares	Mar. 31, 2014 $ / shares	Dec. 31, 2013 Item
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of participating incentive distribution rights \| Item			0
Subsequent Event [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Quarterly dividend declared \| $	$ 9.6
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	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Numerator:
Distributions paid	$ 9,625
Denominator:
Weighted average limited partnership units outstanding-basic	11,115,643	7,525,858
Weighted average limited partnership units outstanding-diluted	11,156,261	7,525,858
Common Units [Member]
Numerator:
Distributions paid	$ 5,737	$ 2,219
Allocation of distributions in excess of net income	(4,904)	(340)
Limited partners' interest in net income-basic	833	1,879
Adjustment for phantom units	1
Limited partners' interest in net income-diluted	$ 834	$ 1,879
Denominator:
Weighted average limited partnership units outstanding-basic	11,115,643	7,525,858
Adjustment for phantom units	40,618
Weighted average limited partnership units outstanding-diluted	11,156,261	7,525,858
Net income per limited partnership unit-basic	$ 0.07	$ 0.25
Net income per limited partnership unit-diluted	$ 0.07	$ 0.25
Subordinated Units [Member]
Numerator:
Distributions paid	$ 3,857	$ 2,218
Allocation of distributions in excess of net income	(3,293)	(340)
Limited partners' interest in net income-basic	564	1,878
Adjustment for phantom units
Limited partners' interest in net income-diluted	$ 564	$ 1,878
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	$ 0.07	$ 0.25
Net income per limited partnership unit-diluted	$ 0.07	$ 0.25

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) - $ / shares	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Earnings Per Share [Abstract]
Quarterly dividend distributions paid (in dollars per unit)	$ 0.5125	$ 0.2948

Related-Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Related Party Transaction [Line Items]
Term period of Franchise Agreement	15 years
Revenues	$ 24,000	$ 25,000
Accounts receivable	1,400		$ 1,100
Rental expenses under operating leases agreements	3,815	3,884
LGO [Member]
Related Party Transaction [Line Items]
Environmental monitoring and remediation activities	100
LGO [Member] \| Gasoline Stations [Member]
Related Party Transaction [Line Items]
Rental expenses under operating leases agreements	200	200
LGO [Member] \| Omnibus Agreement [Member]
Related Party Transaction [Line Items]
Management fees	$ 1,700	$ 1,600

Segment Reporting - Additional Information (Detail)	3 Months Ended
Segment Reporting - Additional Information (Detail)	Mar. 31, 2014 Segment
Segment Reporting [Abstract]
Number of segments	2

Segment Reporting - Schedule of Financial Data for Each Segment (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Segment Reporting Information [Line Items]
Revenues from fuel sales	$ 296,784	$ 218,304
Rent income	5,508	3,352
Other revenue	137	423
Total revenues	482,021	471,861
Net income (loss)	1,428	$ 3,757
Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenues from fuel sales	471,189
Wholesale [Member]
Segment Reporting Information [Line Items]
Rent income	9,641
Other revenue	137
Total revenues	472,350
Net income (loss)	8,455
Wholesale [Member] \| Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenues from fuel sales	417,887
Wholesale [Member] \| Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Revenues from fuel sales	44,685
Retail [Member]
Segment Reporting Information [Line Items]
Rent income	1,054
Total revenues	54,356
Net income (loss)	265
Retail [Member] \| Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenues from fuel sales	53,302
Unallocated [Member]
Segment Reporting Information [Line Items]
Total revenues	(44,685)
Net income (loss)	(7,292)
Unallocated [Member] \| Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Revenues from fuel sales	$ (44,685)

Subsequent Events - Additional Information (Detail)				3 Months Ended
Subsequent Events - Additional Information (Detail)	May 01, 2014 USD ($)	Apr. 28, 2014 USD ($)	Apr. 16, 2014 USD ($) Contract	Mar. 31, 2014 USD ($) $ / gal	Apr. 30, 2014 Store
Subsequent Event [Line Items]
Purchase agreement date				Apr. 16, 2014
PMI Acquisition [Member]
Subsequent Event [Line Items]
Effective date of divestiture of Lubricants business				May 01, 2014
Subsequent Event [Member]
Subsequent Event [Line Items]
Purchase price consideration excluding value of acquired short-term financing assets			$ 38,500,000
Acquisition of short-term financing assets			11,900,000
Purchase price consideration			$ 50,400,000
Short-term financing assets weighted average maturity date			2015-06
Business acquisition description			(a) engaging in the wholesale distribution of motor fuel or owning or operating a retail motor fuel facility and/or convenience store within certain territories for one year after the closing date, and (b) constructing any new retail motor fuel facility and/or convenience stores within certain territories for five years after the closing date.
Subsequent Event [Member] \| Pinehurst [Member]
Subsequent Event [Line Items]
Purchase price consideration		$ 4,000,000
Membership interests of Pinehurst Petroleum, LLC		100.00%
Subsequent Event [Member] \| PMI Acquisition [Member]
Subsequent Event [Line Items]
Purchase price consideration		$ 75,000,000
Business combination net working capital adjustment		3,000,000
Business combination escrow deposit		$ 5,000,000
Business combination escrow deposit term		25 months
Number of convenience stores \| Store					85
Number of co-located stores \| Store					9
Proceeds from divestiture of Lubricants business	$ 14,000,000
Subsequent Event [Member] \| Omnibus Agreement [Member]
Subsequent Event [Line Items]
Revised management fees per month				$ 670,000
Subsequent Event [Member] \| Omnibus Agreement [Member] \| Wholesale Fuel Distribution Rights [Member] \| Minimum [Member]
Subsequent Event [Line Items]
Variable fee per gallon \| $ / gal				0.000
Subsequent Event [Member] \| Omnibus Agreement [Member] \| Wholesale Fuel Distribution Rights [Member] \| Maximum [Member]
Subsequent Event [Line Items]
Variable fee per gallon \| $ / gal				0.003
Subsequent Event [Member] \| Omnibus Agreement [Member] \| Retail Fuel Distribution [Member]
Subsequent Event [Line Items]
Variable fee per gallon \| $ / gal				0.015
Subsequent Event [Member] \| Wholesale Supply Contracts [Member]
Subsequent Event [Line Items]
Purchase agreement \| Contract			55
Wholesale supply contracts remaining average term			15 years
Subsequent Event [Member] \| Commission Marketing Contracts [Member]
Subsequent Event [Line Items]
Purchase agreement \| Contract			2
Subsequent Event [Member] \| Leasehold Sites [Member]
Subsequent Event [Line Items]
Purchase agreement \| Contract			11

Label	Element	Value
Accrual For Environmental Loss Contingencies	us-gaap_AccrualForEnvironmentalLossContingencies	$ 1,177,000
Accrual For Environmental Loss Contingencies	us-gaap_AccrualForEnvironmentalLossContingencies	$ 1,177,000