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Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 31, 2014	Feb. 20, 2015	Jun. 30, 2014
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY
Trading Symbol	CAPL
Entity Registrant Name	CrossAmerica 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			$ 284.0
Common Units [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		16,935,650
Subordinated Units [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		7,525,000

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 15,170	$ 4,115
Accounts receivable, less allowance for doubtful accounts of $754 and $136 at December 31, 2014 and 2013, respectively	23,435	7,342
Accounts receivable from related parties	14,897	16,558
Inventory	12,069	2,141
Environmental indemnification asset - current portion	372	477
Assets held for sale	2,584	1,328
Other current assets	7,597	3,535
Total current assets	76,124	35,496
Property and equipment, net	391,499	288,729
Intangible assets, net	77,780	47,005
Environmental indemnification asset - noncurrent portion	702	761
Deferred financing fees, net	6,881	5,743
Goodwill	40,328	9,324
Other assets	11,332	4,563
Total assets	604,646	391,621
Current liabilities:
Long-term debt - current portion	26,303	51
Lease financing obligations - current portion	2,780	2,568
Accounts payable	33,575	20,567
Motor fuel taxes payable	10,042	7,186
Environmental liability - current portion	372	477
Accrued expenses and other current liabilities	20,961	8,008
Total current liabilities	94,033	38,857
Long-term debt	201,276	173,509
Lease financing obligations	60,008	64,364
Environmental liabilities	702	761
Deferred tax liabilities	23,692	4,957
Other liabilities	34,444	14,502
Total liabilities	414,155	296,950
Commitments and contingencies (Note 14)
Equity:
General Partner's Interest	0	0
Total partners' capital	190,522	94,671
Noncontrolling interests	(31)
Total equity	190,491	94,671
Total liabilities and equity	604,646	391,621
Limited Partners' Interest Common Units-Public [Member]
Equity:
Limited Partners' Interest	326,139	211,544
Total equity	326,139	211,544
Limited Partners' Interest Common Units-Affiliates [Member]
Equity:
Limited Partners' Interest	(44,322)	(42,885)
Total equity	(44,322)	(42,885)
Limited Partners' Interest Subordinated Units-Affiliates [Member]
Equity:
Limited Partners' Interest	(91,295)	(73,988)
Total equity	$ (91,295)	$ (73,988)

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
Accounts receivable, allowance for doubtful accounts	$ 754	$ 136
Limited Partners' Interest Common Units-Public [Member]
Units issued	14,812,704	10,472,348
Units outstanding	14,812,704	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

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, 2014	Dec. 31, 2013
Revenues:
Revenues from fuel sales	$ 143,695		$ 1,788,963	$ 877,685
Revenues from fuel sales to related parties	162,792		764,509	1,015,121
Revenues from food and merchandise sales			71,307
Rent income	1,950		21,764	15,518
Rent income from related parties	3,228		21,494	26,059
Other revenues	109		1,280	1,676
Total revenues	311,774		2,669,317	1,936,059
Costs and Expenses:
Cost of revenues from fuel sales	139,226		1,749,682	858,996
Cost of revenues from fuel sales to related parties	157,325		735,202	989,326
Cost of revenues from food and merchandise sales			53,709
Rent expense	2,045		19,051	15,509
Operating expenses	541		31,386	4,577
Depreciation and amortization	2,551		32,981	20,963
Selling, general and administrative expenses	9,676		40,319	16,558
Gains on sales of assets, net	(471)		(1,653)	(47)
Total costs and operating expenses	310,893		2,660,677	1,905,882
Operating income	881		8,640	30,177
Interest expense	(1,926)		(16,631)	(14,182)
Other income, net	31		466	359
Income (loss) from continuing operations before income taxes	(1,014)		(7,525)	16,354
Income tax expense (benefit) from continuing operations	342		(1,354)	(1,716)
Income (loss) from continuing operations after income taxes	(1,356)		(6,171)	18,070
Net income (loss)	(1,356)		(6,171)	18,070
Net loss attributable to noncontrolling interests			(9)
Net income (loss) attributable to partners	(1,356)		(6,162)	18,070
Incentive distribution right holders' interest in net income			245
Limited partners' interest in net income (loss)	$ (1,356)		$ (6,407)	$ 18,070
Net income (loss) per common and subordinated unit-basic	$ (0.09)		$ (0.32)	$ 1.18
Net income (loss) per common and subordinated unit-diluted	$ (0.09)		$ (0.32)	$ 1.18
Weighted average limited partners' units outstanding
Common units-basic	7,525,000		12,402,938	7,731,471
Common units-diluted	7,525,000		12,402,938	7,780,357
Subordinated units-basic and diluted	7,525,000		7,525,000	7,525,000
Predecessor [Member]
Revenues:
Revenues from fuel sales		$ 846,735
Revenues from fuel sales to related parties		709,645
Rent income		10,075
Rent income from related parties		5,969
Other revenues		1,078
Total revenues		1,573,502
Costs and Expenses:
Cost of revenues from fuel sales		825,724
Cost of revenues from fuel sales to related parties		697,868
Rent expense		9,563
Operating expenses		4,734
Depreciation and amortization		13,773
Selling, general and administrative expenses		9,811
Gains on sales of assets, net		(3,119)
Total costs and operating expenses		1,558,354
Operating income		15,148
Interest expense		(11,369)
Loss on extinguishment of debt		(571)
Other income, net		(403)
Income (loss) from continuing operations before income taxes		2,805
Income (loss) from continuing operations after income taxes		2,805
Income from discontinued operations		309
Net income (loss)		3,114
Net income (loss) attributable to partners		$ 3,114

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]	Incentive Distribution Rights [Member]	Noncontrolling Interest [Member]
Beginning Balance at Dec. 31, 2011	$ 1						$ 1
Proceeds from initial public offering and overallotment exercise, net of issuance costs		$ 125,715			$ 125,715
Proceeds from initial public offering and overallotment exercise, net of issuance costs (in Units)					6,900,000
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
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
Proceeds from initial public offering and overallotment exercise, net of issuance costs			$ 91,370			$ 91,370
Equity-based director compensation	21			$ 21
Proceeds from initial public offering and overallotment exercise, net of issuance costs (in Units)						3,565,000
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)
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
Proceeds from initial public offering and overallotment exercise, net of issuance costs			$ 135,032			$ 135,032
Equity-based director compensation	182			$ 182
Proceeds from initial public offering and overallotment exercise, net of issuance costs (in Units)						4,140,000
Equity-based director compensation (in Units)				6,217
Sale of wholesale fuel supply contracts and assignment of leases to DMI	2,322			$ 1,494			$ 64	$ 764
Vesting of incentive awards, net of units withheld for taxes	5,918			$ 5,918
Vesting of incentive awards, net of units withheld for taxes (in Units)				194,139
Net income (loss) and comprehensive income (loss)	(6,171)			$ (3,787)			(201)	(2,419)	$ 245	$ (9)
Distributions paid	(41,463)			(24,244)			(1,300)	(15,652)	$ (245)	(22)
Ending Balance at Dec. 31, 2014	$ 190,491			$ 326,139			$ (44,322)	$ (91,295)		$ (31)
Ending Balance (in Units) at Dec. 31, 2014				14,812,704			625,000	7,525,000

Combined Statements of Owners' Deficit and Comprehensive Income - USD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Oct. 30, 2012	Dec. 31, 2012
Contributions from owners		$ 73,075
Distributions to owners		(36,740)
Predecessor [Member]
Beginning Balance	$ (32,687)	$ (32,687)
Net income and comprehensive income	3,114
Contributions from owners	3,746
Distributions to owners	(7,670)
Ending Balance	$ (33,497)

- Definition

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

+ References + Details

Consolidated and Combined Statements of Cash Flows - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2012	Oct. 30, 2012	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash Flows From Operating Activities
Net income (loss)	$ (1,356)		$ (6,171)	$ 18,070	$ (1,356)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	2,551		32,981	20,963
Accretion of interest on asset retirement obligations	4		359	50
Amortization of deferred financing fees	409		2,780	2,666
Amortization of below (above) market leases, net	(29)		236	96
Gains on sales of assets, net	(471)		(1,653)	(47)
Provision for losses on doubtful accounts			618	161
Equity-based incentive compensation expense			11,400	3,141
Equity-based director compensation expense			558	21
Deferred income taxes			(1,762)	(2,948)
Settlement of capital lease obligations (Note 11)			(393)	(214)
Changes in operating assets and liabilities, net of acquisitions	2,141		(10,422)	(12,337)
Net cash provided by operating activities	3,249		28,531	29,622
Cash Flows From Investing Activities
Proceeds from sale of property and equipment	3,704		3,504	2,210
Proceeds from divestiture of lubricants business			10,001
Proceeds from sale of wholesale fuel supply contracts and assignment of leases to DMI			5,700
Purchase of property and equipment	(260)		(13,972)	(6,959)
Principal payments received on notes receivable	10		2,179	64
Cash paid in connection with acquisitions, net of cash acquired	(75,523)		(163,562)	(42,334)
Net cash provided (used in) by investing activities	(72,069)		(156,150)	(47,019)
Cash Flows From Financing Activities
Proceeds (repayments) under the revolving credit facility	183,751		54,070	(37,442)
Repayment of long term debt	(182,911)		(51)
Repayment of lease financing obligations	(151)		(2,531)	(7,270)
Payment of deferred financing fees	(4,076)		(3,918)	(408)
Payment to affiliate for Commission Sites (Note 1)				(3,508)
Proceeds from issuance of common units, net	125,715		135,032	91,370
Distributions paid on common and subordinated units	(36,740)		(41,196)	(25,998)
Distributions paid to noncontrolling interests			(22)
Distributions paid to holders of incentive distribution rights			(245)
Advances to affiliates			(5,434)	(1,720)
Advances repaid by affiliates			2,969	1,720
Redemption of mandatorily redeemable preferred equity	(12,000)
Net cash provided by (used in) financing activities	73,588		138,674	16,744
Net increase (decrease) in cash and cash equivalents	4,768		11,055	(653)
Cash and Cash Equivalents
Beginning of period			4,115	4,768
End of period	$ 4,768		$ 15,170	$ 4,115	4,768
Predecessor [Member]
Cash Flows From Operating Activities
Net income (loss)		$ 3,114
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization		13,823
Accretion of interest on asset retirement obligations		334
Amortization of debt discount		642
Amortization of deferred financing fees		486
Amortization of below (above) market leases, net		(146)
Gains on change in fair value of derivative instruments		(354)
Loss on extinguishment of debt		571
Gains on sales of assets, net		(3,356)
Changes in operating assets and liabilities, net of acquisitions		(10,956)
Net cash provided by operating activities		4,158
Cash Flows From Investing Activities
Proceeds from sale of property and equipment		4,012
Purchase of property and equipment		(1,729)
Principal payments received on notes receivable		690
Cash paid in connection with acquisitions, net of cash acquired		(500)
Net cash provided (used in) by investing activities		2,473
Cash Flows From Financing Activities
Proceeds from issuance of long-term debt		15,568
Repayment of long term debt		(20,673)
Repayment of lease financing obligations		(623)
Payment of deferred financing fees		(117)
Advances repaid by affiliates		2,532
Contributions from owners		3,746
Distributions to owners		(7,670)
Net cash provided by (used in) financing activities		(7,237)
Net increase (decrease) in cash and cash equivalents		(606)
Cash and Cash Equivalents
Beginning of period		2,082			$ 2,082
End of period		$ 1,476

Organization and Basis of Presentation

12 Months Ended

Dec. 31, 2014

Accounting Policies [Abstract]

Organization and Basis of Presentation

1. Organization and Basis of Presentation

The financial statements are comprised of CrossAmerica Partners LP (formerly Lehigh Gas Partners) (“the Partnership”) and its wholly-owned subsidiaries. The Partnership was formed in December 2011 by CrossAmerica GP LLC (formerly 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 Dunne Manning Inc. (formerly Lehigh Gas Corporation) (“DMI”) and its subsidiaries and affiliates under common control 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 years ended December 31, 2014 and 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. The consolidated balance sheet presents the financial position of the Partnership only as of December 31, 2014 and 2013.

Prior to September 1, 2013, the Partnership’s fuel sales represented wholesale distribution to the operators of the sites, who then resold the fuel to the end customer on a retail basis. On September 1, 2013, the Partnership assumed certain commission agreements and subleases from Lehigh Gas—Ohio, LLC, a related party (“LGO”) that resulted in the Partnership recording the retail sale of motor fuels to the end customer. See Note 20 for additional information. Further, as a result of the April 30, 2014 acquisition of Petroleum Marketers Incorporated (“PMI”) discussed in Note 4, the Partnership began operating convenience stores.

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

•

the wholesale distribution of motor fuels (generally 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;

•

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; and

•

the operation of convenience stores and branded, quick-service restaurants (see “PMI Acquisition” in Note 4).

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). LGWS also distributes motor fuels on a retail basis to end customers at the Commission Sites and, effective April 30, 2014, Petroleum Marketers, Inc. (“PMI”), a wholly-owned subsidiary of LGWS, operates convenience stores and branded quick-service restaurants.

LGO is an operator of motor fuel stations that purchases a significant portion 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.

Acquisition by CST of the General Partner Membership Interests

On October 1, 2014, CST Brands, Inc. (“CST”) completed the sale to CST of 100% of the membership interests in the Partnership’s General Partner from DMI, an entity wholly owned by the Topper Trust for which Joseph V. Topper, Jr. is the trustee (“GP Purchase”), and all of the membership interests in limited liability companies formed by trusts for which each of Mr. Topper and John B. Reilly, III serves as trustee, which limited liability companies own all of the incentive distribution rights (“IDRs”). CST is one of the largest independent retailers of motor fuels and convenience merchandise in North America.

The General Partner manages the operations and activities of the Partnership. The Partnership is managed and operated by the board of directors and executive officers of the General Partner. As a result of the acquisition of the General Partner, CST controls the General Partner and has the right to appoint all members of the board of directors of the General Partner.

Immediately following the GP Purchase, the Partnership changed its name from Lehigh Gas Partners LP to “CrossAmerica Partners LP” and began trading on the New York Stock Exchange under the symbol “CAPL” effective October 6, 2014.

Mr. Topper entered into a Voting Agreement dated as of October 1, 2014, by and among Mr. Topper, the Topper Trust, DMI, an entity wholly owned by the Topper Trust for which Mr. Topper is the trustee (collectively, the “Topper Sellers”) and CST (the “Voting Agreement”) pursuant to which each of the Topper Sellers agrees that at any meeting of the holders of shares of CST common stock or common units or subordinated units of the Partnership it will vote or cause to be voted such Topper Seller’s shares or units, respectively, in accordance with the recommendation of the board of directors of CST or the board of directors of the General Partner, respectively. The Voting Agreement will remain in effect with respect to any Topper Seller for so long as any such Topper Seller is (a) a director or officer of CST or affiliate thereof, including the Partnership, (b) the beneficial owner of more than 3% of the outstanding common stock of CST or (c) the beneficial owner of 10% or more of the outstanding common units or subordinated units of the Partnership.

On and effective as of October 1, 2014, Melinda B. German, Warren S. Kimber, Jr., John F. Malloy, Maura E. Topper and Robert L. Wiss, each a member of the board of directors of the General Partner, resigned in his or her capacity as such. Mr. Topper and Mr. Reilly remain members of the board of directors of the General Partner. CST has agreed to cause the appointment of Mr. Topper as a director of the General Partner for a period of at least five years commencing on October 1, 2014 or until a change in control of CST including circumstances in which CST no longer controls the General Partner. Further, Mr. Topper may be removed from the board of directors of the General Partner in certain circumstances where cause exists.

On and effective as of October 1, 2014, CST as the owner of the General Partner appointed each of the following as members to the board of directors of the General Partner: Kimberly S. Lubel, Chief Executive Officer, President and Chairman of the board of directors of CST, Clayton E. Killinger, Senior Vice President and Chief Financial Officer of CST, and Stephan F. Motz, Senior Vice President and Chief Development Officer of CST, as directors of the board of directors of the General Partner, and Gene Edwards and Justin A. Gannon as independent directors of the board of directors of the General Partner.

Mr. Topper and CST Services LLC (“CST Services”) entered into an employment agreement dated as of October 1, 2014 (the “Topper Employment Agreement”), pursuant to which Mr. Topper was appointed as the Chief Executive Officer and President of the General Partner. The Topper Employment Agreement has a term of one year and will automatically renew for an additional one year term unless the parties agree otherwise or either party gives 60-day written notice prior to the end of the initial term. Mr. Topper’s base salary is $525,000 per year. He is eligible to receive a short-term incentive award equal to 75% of his base salary and an equity award equal to 200% of his base salary. Mr. Topper is entitled to participate in all employee benefit plans and programs generally available to similarly situated executives of the CST Services LLC (“CST Services”). CST Services may terminate Mr. Topper’s employment at any time for any reason.

Per the terms of the Topper Employment Agreement, Mr. Topper agrees that, during his employment and for a period equal to the greater of (i) the balance of his employment term and (ii) one year following termination for cause or his resignation without good reason (the “Restricted Period”), (x) he will not solicit or in any way be involved with any prior, current or prospective customer, client, consultant, broker or business partner of, or any person who had dealings with, CST Services or the Partnership and (y) he will not solicit for employment any person who is or was within the preceding six months an employee or consultant of CST Services or the Partnership. Per the terms of the Topper Employment Agreement, during the Restricted Period, Mr. Topper also agrees that he will not associate in any way with any business that at any time during the Restricted Period is engaged in the business of CST Services or the Partnership other than those activities and businesses that Mr. Topper controls as of October 1, 2014.

See Note 20 for additional discussion of the relationship with CST.

Initial Public Offering

12 Months Ended

Dec. 31, 2014

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 then 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, 2014

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.

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 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. Further, effective with the PMI acquisition, the Partnership also engages in the retail operation of convenience stores and branded quick-service restaurants. Given these changes, the Partnership is deemed to conduct its business in two segments: 1) the wholesale segment and 2) the retail segment. The class of customer and gross margins are sufficiently different between these two businesses to warrant two reportable segments. See Note 21 for additional information.

Prior to September 1, 2013, the Partnership 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 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. Revenues from retail fuel sales are recognized when fuel is sold to the customer. Substantially all revenues from fuel sales are from sales of gasoline, with the remainder comprised of diesel and other products.

Revenues from leasing arrangements in which the Partnership is the lessor are recognized ratably over the term of the underlying lease. Renewals are not assumed unless reasonably assured.

Revenues from retail food and merchandise sales are recognized net of applicable provisions for discounts and allowances upon delivery, generally at the point of sale.

Motor Fuel Taxes

LGW collects motor fuel taxes, which consist of various pass through taxes collected from customers on behalf of taxing authorities, and remits such taxes directly to those taxing authorities. LGW’s accounting policy is to exclude the taxes 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 and LGWS has no direct responsibility to collect or remit such taxes to the taxing authorities.

Cost of Sales

The Partnership includes in cost of revenues from fuel sales all costs incurred to acquire fuel, including the costs of purchasing and transporting inventory prior to delivery to customers. Cost of revenues from fuel sales does not include any depreciation of property and equipment; rather, 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 CrossAmerica Partners LP For the Year Ended December 31, 2014			Consolidated CrossAmerica Partners LP For the Year Ended December 31, 2013			Consolidated CrossAmerica Partners LP Period from October 31 to December 31, 2012			Combined Lehigh Gas Entities (Predecessor) Period from January 1 to October 30, 2012
ExxonMobil		38	%		43	%		44	%		41	%
BP Products		29	%		25	%		27	%		27	%
Motiva Enterprises		21	%		15	%		14	%		19	%

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 motor fuels and rental fees for sites to customers. The majority of the Partnership’s accounts receivable relate to its 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.

Inventory

Motor fuel inventory consists of gasoline, diesel fuel and other petroleum products and is stated at the lower of average cost or market using the first-in, first-out method. No provision for potentially obsolete or slow-moving inventory has been made. 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.

Food and merchandise inventory is valued at the lower of average cost or market using the first-in, first-out method.

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 30 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, “Property Plant and Equipment.” 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.

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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.

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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. The Partnership performed its annual impairment test of goodwill at December 31. 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 each of its reporting units 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

Prior to the GP Purchase, we recorded asset retirement obligations related to the removal of underground storage tanks when 1) the site was being sold and removing the tank was a condition of the sale; or 2) the lessor could require us to remove the tanks at the end of the lease.

On October 1, 2014, concurrent with the GP Purchase and in an effort to conform operating and accounting policies, we recorded a liability, which is referred to as an asset retirement obligation, at fair value for the estimated cost to remove underground storage tanks (“USTs”) used to store motor fuel at owned and leased retail sites at the time we incur that liability, which is generally when the UST is installed. We record a discounted liability for the fair value of an asset retirement obligation with a corresponding increase to the carrying value of the related long-lived asset. We depreciate the amount added to property and equipment and recognize accretion expense in connection with the discounted liability over the estimated remaining life of the UST. Accretion expense is reflected in depreciation, amortization and accretion expense. We base our estimates of the anticipated future costs for removal of a UST on our prior experience with removal. Removal costs include the cost to remove the USTs and may include soil remediation costs resulting from the spillage of small quantities of motor fuel in the normal operations of our business and other miscellaneous costs. We review our assumptions for computing the estimated liability for the removal of USTs on an annual basis. Any change in estimated cash flows is reflected as an adjustment to the liability and the associated asset.

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. Since the Partnership grants awards to employees of DMI, 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 subsidiaries recognize 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 subsidiaries, 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 subsidiaries.

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 prior to the adoption of new accounting guidance adopted January 1, 2014 (see below). 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.

In April 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 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 from time to time 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 early adopted this guidance on a prospective basis effective January 1, 2014.

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. These reclassifications had no impact on net income or partners’ capital for any periods.

New Accounting Guidance

Revenue Recognition

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, which clarifies the principles for recognizing revenue and develops a common revenue standard under U.S. GAAP and International Financial Reporting Standards. Specifically, the core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods and services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods and services.

This guidance is effective January 1, 2017, and provides for modified retrospective transition. Management is currently evaluating the impact of adopting this guidance.

Consolidation

In February 2015, the FASB issued ASU 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis, which is intended to improve targeted areas of consolidation guidance for legal entities such as limited partnerships, limited liability corporations, and securitization structures. The amendment simplifies the consolidation evaluation for reporting organizations that are required to evaluate whether they should consolidate certain legal entities. The Partnership does not expect the ASU to impact how it currently consolidates its legal entities. The amendments in this ASU will be effective for periods beginning after December 15, 2015, for public companies. The Partnership plans to apply the amendment to annual and interim periods beginning on January 1, 2016.

Pushdown Accounting

In November 2014, the FASB issued ASU 2014-17, Business Combinations (Topic 805): Pushdown Accounting (a consensus of the FASB Emerging Issues Task Force). The amendments in this ASU apply to the separate financial statements of an acquired entity and its subsidiaries upon the occurrence of an event in which an acquirer obtains control of the acquired entity. The amendments provide an acquired entity with an option to apply pushdown accounting in its separate financial statements upon occurrence of an event in which an acquirer obtains control of the acquired entity. An acquired entity may elect the option to apply pushdown accounting in the reporting period in which the change-in-control event occurs, or in a subsequent reporting period to the acquired entity’s most recent change-in-control event. The amendments in this ASU are effective on November 18, 2014. After the effective date, the Partnership can make an election to apply the guidance to future change-in-control events or to its most recent change-in-control event. CST has elected not to apply pushdown accounting at this time, but may elect to apply pushdown accounting in future periods.

Acquisitions

12 Months Ended

Dec. 31, 2014

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 and PMI acquisitions, 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 2014, 2013 and the period from October 31, 2012 through December 31, 2012 were $7.5 million, $1.2 million, and $0.8 million, respectively. Acquisition costs incurred by the Predecessor during the period January 1, 2012 through October 30, 2012 were $0.5 million. Such costs are included in selling, general and administrative expenses.

Nice N Easy Acquisition

CST and the Partnership entered into an agreement to purchase, effective November 1, 2014, the convenience store assets, franchisor rights and associated trademarks of Nice N Easy Grocery Shoppes (“Nice N Easy”). Nice N Easy operates corporate and franchise stores in central New York with a concentration in the Syracuse, New York region. Effective on November 1, 2014, CST assigned the rights to acquire the real property and underground storage tanks relating to 23 fee sites of Nice N Easy to LGWS and the fuel distribution agreements with respect to 25 Nice N Easy operated sites to LGW (collectively, the “Assignment”), for aggregate cash consideration of $65 million. The Partnership funded its portion of the acquisition with borrowings under its credit facility. CST purchased the working capital, convenience store operations and franchise operations.

The conflicts committee approved the original allocation of the purchase price between CST and the Partnership and subsequently approved an adjustment to the allocation of the purchase price so that the aggregate purchase price paid by the Partnership was $53.8 million, resulting in a payment in December 2014 of approximately $11.4 million from CST to the Partnership. In approving the transaction, the conflicts committee based its decisions in part on an opinion from its independent financial advisor that the consideration to be paid by the Partnership is fair to the unaffiliated common unitholders of the Partnership from a financial point of view.

LGWS leases the acquired real estate to a subsidiary of CST, which will operate the sites. In addition, LGW distributes fuel to a subsidiary of CST that operates the acquired sites pursuant to a wholesale fuel distribution agreement. See Note 20 for additional discussion of the lease and wholesale fuel distribution agreements.

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


	Preliminary Purchase Price Allocation
Other current assets	$	220
Property and equipment		33,000
Other assets		4,015

Net identifiable assets		37,235
Goodwill		16,585

Net assets	$	53,820

The above estimated fair values of assets and liabilities acquired are provisional and based on information that was available as of the acquisition date, including the allocation of the purchase price between CST and the Partnership. 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 estimated 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 underground storage tanks.

Other assets consists of net deferred tax assets associated with the difference between the book and tax bases of the net assets acquired.

A substantial portion of the goodwill represents the value that would have been allocated to wholesale fuel distribution rights. However, because the wholesale fuel distribution rights have been acquired as a result of CST assigning them to the Partnership and we are entities under common control, this intangible is not permitted to be recognized and so the residual value has been allocated to goodwill.

Aggregate incremental revenues since the closing of the Nice N Easy acquisition included in the Partnership’s statement of operations were $13.6 million for 2014.

PMI Acquisition

On April 28, 2014, the Partnership exercised an option (the “Option”) to purchase 100% of the membership interests of Pinehurst Petroleum, LLC (“Pinehurst”) from Joseph L. Smith III and John A. Kopfer, Jr. (collectively, “Smith/Kopfer”) for $4.0 million. Pinehurst’s sole asset was an Agreement and Plan of Merger among Pinehurst, PMI Merger Sub, Inc., a wholly-owned subsidiary of Pinehurst (“Sub”), Petroleum Marketers, Incorporated, (“PMI”), 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 PMI for $73.5 million inclusive of an adjustment for working capital, through the merger (the “Merger”) of Sub 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 of the Merger to secure the indemnity provisions contained in the Merger Agreement for the benefit of Pinehurst. The transaction was funded with borrowings under the credit facility. On April 30, 2014, pursuant to the Option, the Partnership purchased all of the equity interests of Pinehurst ($1.0 million of the consideration has been included in accrued expenses and other current liabilities at December 31, 2014). 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 87 convenience stores and nine co-located branded quick service restaurants located in Virginia and West Virginia. PMI also leases 7 sites to lessee dealers. The convenience stores distribute primarily branded fuel and operate under PMI’s own proprietary convenience store brand, “Stop in Food Stores.” The petroleum products business distributes motor fuels and other petroleum products to customers throughout Virginia, West Virginia, Tennessee and North Carolina. The acquisition augmented the Partnership’s presence in Virginia and complements the existing Tennessee operations.

In accordance with the Merger Agreement, the Partnership accrued $3.2 million payable to the sellers for the tax benefit received from the termination and payment of PMI’s non-qualified retirement plans. Such payment was accounted for as part of the purchase price.

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 (the “APA”) between PMI and Zimri. A trust controlled by Joseph V. Topper, Jr., Chairman and CEO of the General Partner, financed the purchase of the Lubricants Business by Zimri pursuant to a loan to Zimri. The financing by Mr. Topper’s trust was approved by the former conflicts committee of the board of directors of the General Partner. In 2014, the trust that financed the purchase acquired the Lubricants Business.

The following table summarizes the preliminary fair values of the assets acquired and liabilities assumed at the acquisition date, the fair value of the net assets divested as part of the Lubricants Business and the preliminary fair values of the assets acquired and liabilities assumed net of the divestiture (in thousands):


	Preliminary Purchase Price Allocation		Cumulative Adjustments			Adjusted Preliminary Purchase Price Allocation		Divestiture of Lubricants Business		Adjusted Preliminary Purchase Price Allocation net of Divestiture
Accounts receivable	$	21,368	$	—		$	21,368	$	2,038	$	19,330
Inventory		19,040		—			19,040		6,157		12,883
Other current assets		2,903		—			2,903		5		2,898
Property and equipment		48,770		4,022			52,792		4,437		48,355
Intangible assets		15,000		13,671			28,671		—		28,671
Other noncurrent assets		210		—			210		—		210

Total identifiable assets		107,291		17,693			124,984		12,637		112,347
Accounts payable		36,310		—			36,310		2,864		33,446
Motor fuel taxes payable		303		—			303		—		303
Accrued expenses and other current liabilities		2,371		3,184			5,555		—		5,555
Deferred tax liabilities		18,787		6,606			25,393		—		25,393
Other noncurrent liabilities		—		2,530			2,530		—		2,530

Net identifiable assets		49,520		5,373			54,893		9,773		45,120
Goodwill		23,996		(5,373	)		18,623		4,227		14,396

Net assets	$	73,516	$	—		$	73,516	$	14,000	$	59,516

During 2014, the Partnership increased the value ascribed to property and equipment, intangible assets, above market lease liabilities and recorded the liability to the sellers related to the tax benefit associated with the termination and payment of the non-qualified retirement plans discussed previously.

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 inventory was estimated at retail selling price less costs and a reasonable profit allowance for the selling effort.

The $7.7 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 $15.2 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 an accelerated basis over an estimated useful life of approximately 10 years.

The $5.0 million fair value of the discount related to lease agreements with below average market value and the $2.5 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.

The $0.9 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.

Goodwill recorded is primarily attributable to the deferred tax liabilities arising from the application of purchase accounting.

Aggregate incremental revenues since the closing of the PMI acquisition included in the Partnership’s statement of operations were $620.0 million for 2014.

The following is unaudited pro forma information related to the PMI acquisition as if the transaction had occurred on January 1, 2013 (in thousands):


	Year Ended December 31,
	2014			2013
Total revenues	$	2,936,109		$	2,961,737
Net income		(7,914	)		13,687

Atlas Acquisition

On May 19, 2014, the Partnership completed its acquisition of 52 wholesale supply contracts, one sub-wholesaler contract, nine fee sites, six leasehold sites and certain other assets from affiliates of Atlas Oil Company (“Atlas”) for $34.0 million. In addition, the Partnership acquired certain short-term notes receivable associated with the wholesale supply and commission marketing contracts for $5.2 million, bringing total consideration to $39.2 million, subject to closing adjustments. The transaction was funded by borrowings under the Partnership’s credit facility and $4.0 million of proceeds from the sale of the Lubricants Business that were directed to an escrow agent as part of an Internal Revenue Code Section 1031 like-kind exchange.

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 notes receivable relate to previously negotiated purchase agreements of certain sites by the dealers occupying the locations. All of the notes receivable relate to sites supplied under contracts acquired in this transaction.

In connection with the acquisition, Sam Simon, Chairman and Chief Executive Officer of Atlas Oil Company, entered 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 following table summarizes the preliminary fair values of the assets acquired and liabilities assumed at the acquisition date (in thousands):


	Preliminary Purchase Price Allocation		Cumulative Adjustments			Adjusted Preliminary Purchase Price Allocation
Inventory	$	280	$	—		$	280
Property and equipment		21,735		(2,775	)		18,960
Intangible assets		15,043		2,782			17,825
Other noncurrent assets		5,170		368			5,538

Total identifiable assets		42,228		375			42,603
Accrued expenses and other current liabilities		1,111		77			1,188
Other noncurrent liabilities		932		1,260			2,192

Net assets	$	40,185	$	(962	)	$	39,223

During 2014, the Partnership increased the value ascribed to intangible assets, decreased the value ascribed to property and equipment and increased the value ascribed to above market lease liabilities.

The approximate $15.4 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 an accelerated basis over an estimated useful life of approximately 10 years.

The approximate $1.5 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 approximate $0.6 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.

The approximate $0.4 million fair value of the discount related to lease agreements with below average market value and the $1.3 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 since the closing of the Atlas acquisition included in the Partnership’s statement of operations were $134.8 million for 2014.

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		355

Net identifiable assets		10,717
Goodwill		23

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.

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 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. 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):


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

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 $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.

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 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. 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):


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

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.

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):


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

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.

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):


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

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.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Discontinued Operations and Assets Held for Sale

12 Months Ended

Dec. 31, 2014

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 were not deemed discontinued operations prior to the adoption of ASU 2014-08 on January 1, 2014.

The Predecessor Entity classifies sites as discontinued when operations and cash flows will be eliminated from ongoing operations and the 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 period January 1, 2012 to October 30, 2012 (in thousands):


Revenues:
Revenues from fuel sales	$	4,132
Rent income		104

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

Total costs and operating expenses		3,881

Operating income		355
Interest expense, net		(46	)

Income from discontinued operations	$	309

Assets Held for Sale

The Partnership classified five and two sites as held for sale at December 31, 2014 and 2013, respectively. These assets were classified as held for sale as they did not fit the Partnership’s strategy and are expected to be sold in 2015. In connection with the classification as held for sale, the Partnership recognized a loss of $0.3 million and $0.1 million for the year ended December 31, 2014 and 2013, respectively. 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, 2014			December 31, 2013
Property and equipment, at cost:
Land	$	1,984		$	932
Buildings and improvements		782			543
Equipment and other		464			299

Total property and equipment, at cost		3,230			1,774

Less accumulated depreciation		(646	)		(446	)

Net assets held for sale	$	2,584		$	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).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1436-107760

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1474-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1510-107760

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1020-107759

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1012-107759

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=8077374&loc=d3e2443-110228

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2941-110230

+ Details

Inventory

12 Months Ended

Dec. 31, 2014

Inventory Disclosure [Abstract]

Inventory

6. Inventory

As a result of the PMI acquisition, the Partnership began recording food and merchandise inventory as well as motor fuel inventory at the sites it operates. Inventory consisted of the following (in thousands):


	December 31, 2014		December 31, 2013
Motor fuel inventory
Gasoline	$	3,737	$	1,901
Diesel		1,014		240
Other		489		—

Total motor fuel inventory		5,240		2,141
Food and merchandise inventory		6,829		—

Inventory	$	12,069	$	2,141

Property and Equipment

12 Months Ended

Dec. 31, 2014

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, 2014			December 31, 2013
Land	$	153,181		$	122,126
Buildings and improvements		176,839			124,479
Leasehold improvements		8,660			7,437
Equipment and other		111,285			76,236

Property and equipment in service, at cost		449,965			330,278
Accumulated depreciation and amortization		(63,339	)		(43,808	)

Property and equipment in service, net		386,626			286,470
Construction in progress		4,873			2,259

Property and equipment, net	$	391,499		$	288,729

Approximately $290.1 million of property and equipment, net was used for leasing purposes at December 31, 2014.

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 $54.0 million and $12.5 million at December 31, 2014, and $52.6 million and $8.4 million at December 31, 2013, respectively. See Note 11 for further information.

Depreciation expense, including amortization of assets recorded under sale-leasebacks and capital lease obligations, was approximately $22.0 million, $16.5 million, $2.2 million, and $11.9 million for the years ended December 31, 2014 and 2013, the period from October 31, 2012 through December 31, 2012 and the period from January 1, 2012 through October 30, 2012, respectively.

In addition to the business combinations discussed in Note 4, the following asset purchases and divestitures occurred in 2014:

•

The Partnership sold four sites during 2014, resulting in a gain of $1.7 million.

•

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, 2014

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):


	Wholesale Segment					Retail Segment
	2014			2013		2014
Beginning balance	$	9,324		$	5,636	$	—
Acquisitions		29,473			3,688		5,758
Divestitures		(4,227	)		—		—

Ending balance	$	34,570		$	9,324	$	5,758

No impairment losses have been recorded to goodwill. See Note 4 for additional information on the acquisitions. The amount of goodwill expected to be deductible for tax purposes was $5.7 million at December 31, 2014.

Intangible assets consist of the following (in thousands):


	December 31, 2014							December 31, 2013
	Gross Amount		Accumulated Amortization			Net Carrying Amount		Gross Amount		Accumulated Amortization			Net Carrying Amount
Wholesale fuel supply agreements	$	56,326	$	(15,915	)	$	40,411	$	25,736	$	(9,059	)	$	16,677
Wholesale fuel distribution rights		31,803		(4,860	)		26,943		26,180		(2,282	)		23,898
Trademarks		1,484		(433	)		1,051		634		(78	)		556
Covenant not to compete		2,951		(776	)		2,175		2,676		(253	)		2,423
Below market leases		10,161		(2,961	)		7,200		4,761		(1,310	)		3,451

Total	$	102,725	$	(24,945	)	$	77,780	$	59,987	$	(12,982	)	$	47,005

See Note 4 for additional information on the acquisitions, which resulted in additional intangible assets being recorded in 2014.

The aggregate amortization expense, including amortization of above and below market lease intangible assets which is classified as rent expense, was approximately $11.3 million, $4.6 million, $0.3 million, and $1.9 million for 2014, 2013, the period October 31, 2012 through December 31, 2012 and the period January 1, 2012 through October 30, 2012, respectively.

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


2015	$	7,775
2016		7,461
2017		6,991
2018		6,225
2019		5,294

- 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, 2014

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, 2014		December 31, 2013
Interest expense	$	569	$	444
Professional fees		1,243		1,365
Equity-based incentive compensation (Note 17)		4,994		3,141
Taxes other than income		3,410		1,169
Management fees payable to affiliate		188		139
Termination benefits (Note 17)		2,357		—
Acquisition costs		3,783		—
Other		4,417		1,750

Total accrued expenses and other current liabilities	$	20,961	$	8,008

Debt

12 Months Ended

Dec. 31, 2014

Debt Disclosure [Abstract]

Debt

10. Debt

Debt outstanding was as follows:


	December 31, 2014		December 31, 2013
Revolving credit facility	$	200,400	$	146,330
Financing associated with Rocky Top acquisition		26,250		26,250
Note payable		929		980

Total		227,579		173,560
Current portion—included in accrued expenses and other current liabilities		26,303		51

Total	$	201,276	$	173,509

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).


2015	$	26,303
2016		55
2017		57
2018		764
2019		200,400

Total	$	227,579

Credit Facility

In March 2014, the Partnership entered into an amended and restated credit agreement, which was amended and restated on September 30, 2014 (the “Credit Facility”). The Credit Facility is a senior secured revolving credit facility maturing on March 4, 2019, with a total borrowing capacity of $550.0 million, under which swing-line 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. The notional amount of availability at December 31, 2014, was $333.2 million. As a result of the composition of lenders changing with the March and September amendments, deferred financing costs of $0.7 million were written off during 2014.

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 December 31, 2014, was 2.7%. Letters of credit outstanding at December 31, 2014 and 2013, totaled $16.4 million and $12.3 million, respectively.

The Partnership is required to comply with certain financial covenants under the Credit Facility. Effective July 2, 2014, the Partnership is required to maintain a total leverage ratio (as defined) for the most recently completed four fiscal quarters of less than or equal to 4.50:1.00 for periods after December 31, 2014, except for periods following a material acquisition. However, if an offering of Equity Interests (as defined) in the Partnership occurs after July 2, 2014, but prior to December 31, 2014, the total leverage ratio shall not exceed 4.50:1.00 for the fiscal quarter ending December 31, 2014; and the total leverage ratio shall not exceed 5.00:1.00 for the first two full fiscal quarters following the closing of a material acquisition or 5.50 : 1:00 upon the issuance of Qualified Senior Notes (as defined) in the aggregate principal amount of $175.0 million or greater. The Partnership is also required to maintain a senior leverage ratio (as defined) after the issuance of Qualified Senior Notes of $175.0 million or greater of less than or equal to 3.00:1.00 and 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.

Note Payable

In connection with the June 2013 acquisition of certain sites in Florida noted previously, the Partnership issued a $1.0 million note payable with interest at 4.0%. The note matures July 1, 2018, at which time a balloon payment for all outstanding principal and any unpaid interest is due. The loan is secured by all the real and personal property at these 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 7.7%. The Partnership recorded $26.2 million of debt, which was determined to be its fair value, and the payments made until the purchase will be classified as interest expense.

In February 2015, the sellers gave notice that the put option would not be exercised, and thus the Partnership will purchase the sites over a 5 year period beginning in 2016.

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, 2014

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, 2014 are as follows (in thousands):


2015	$	6,112
2016		6,108
2017		6,059
2018		6,115
2019		6,250
Thereafter		64,339

Total future minimum lease payments	$	94,983

Less interest component		(32,195	)

Present value of minimum lease payments		62,788

Current portion		2,780

Long-term portion	$	60,008

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, 2014 were as follows (in thousands):


2015	$	16,417
2016		14,325
2017		12,801
2018		11,122
2019		10,014
Thereafter		51,529

Total future minimum lease payments	$	116,208

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, $1.0 million, $0.2 million, and $1.7 million for 2014, 2013, the period from October 31, 2012 through December 31, 2012 and the period from January 1, 2012 through October 30, 2012, 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.

Through December 31, 2014, nine sites have been terminated from the lease and the Partnership notified Getty of its intent to terminate five additional sites from the lease. Any property and equipment or lease financing obligations associated with these sites were removed from the balance sheet, which resulted in a gain of $0.4 million and $0.2 million for 2014 and 2013, respectively, which is classified as a reduction of 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, CST and LGO as of December 31, 2014 were as follows (in thousands):


	Third Parties		CST		LGO		Total
2015	$	17,678	$	2,475	$	11,861	$	32,014
2016		14,092		2,475		12,038		28,605
2017		9,441		2,475		12,219		24,135
2018		5,996		2,475		12,402		20,873
2019		5,475		2,475		12,588		20,538
Thereafter		16,338		11,756		110,111		138,205

Total future minimum lease payments	$	69,020	$	24,131	$	171,219	$	264,370

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, 2014

Asset Retirement Obligation Disclosure [Abstract]

Asset Retirement Obligations

12. Asset Retirement Obligations

As discussed in Note 3, prior to the GP Purchase, we recorded asset retirement obligations related to the removal of underground storage tanks when 1) the site was being sold and removing the tank was a condition of the sale; or 2) the lessor could require us to remove the tanks at the end of the lease.

On October 1, 2014, concurrent with the GP Purchase and in an effort to conform operating and accounting policies we have asset retirement obligations for the removal of USTs at owned and leased retail sites. There is no legal obligation to remove USTs while they remain in service. However, environmental laws in the U.S. require that USTs be removed within one to two years after the USTs are no longer in service, depending on the jurisdiction in which the USTs are located. We have estimated that USTs at our owned retail sites will remain in service approximately 30 years and that we will have an obligation to remove those USTs at that time. For our leased retail sites, our lease agreements generally require that we remove certain improvements, primarily USTs and signage, upon termination of the lease. There are no assets that are legally restricted for purposes of settling our asset retirement obligations.

A rollforward of the Partnership’s asset retirement obligation is below (in thousands):


	2014			2013
Beginning balance	$	2,151		$	588
Recognition of new asset retirement obligations		—			187
Changes in estimated cash flows or settlement dates		17,149			1,398
Accretion		359			50
Obligations settled		(550	)		(72	)

Balance at December 31, 2014	$	19,109		$	2,151
Current portion, classified within accrued expenses and other current liabilities		5			280

Long-term portion, classified within noncurrent other liabilities	$	19,104		$	1,871

Environmental Matters

12 Months Ended

Dec. 31, 2014

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).


	2014			2013
Beginning balance	$	1,238		$	1,177
Provision for new environmental losses		—			650
Liabilities assumed in acquisitions		150			—
Changes in estimates for previously incurred losses		30			(144	)
Payments		(344	)		(445	)

Ending balance		1,074			1,238
Current portion		372			477

Long-term portion	$	702		$	761

At December 31, 2014, the Partnership was indemnified by third-party escrow funds, state funds or insurance totaling $1.1 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. Under the Amended and Restated Omnibus Agreement among the Partnership, DMI, LGO, Mr. Topper, and CST (the “Amended 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 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. For more information on the Amended Omnibus Agreement, see Note 20.

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


	2014			2013
Beginning balance	$	18,259		$	21,208
Changes in estimates for previously incurred losses		(626	)		373
Payments		(2,968	)		(3,322	)

Ending balance	$	14,665		$	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, 2014		December 31, 2013
Third-party escrows	$	5,136	$	6,707
State funds		2,398		3,210
Insurance coverage		4,967		5,460

Total indemnification assets	$	12,501	$	15,377

Commitments and Contingencies

12 Months Ended

Dec. 31, 2014

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

14. Commitments and Contingencies

Purchase Commitments

The future minimum volume purchase requirements 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 869.5 million, 586.3 million, 90.0 million, and 431.2 million gallons of product under the existing supply agreements for 2014, 2013, the period from October 31, 2012 through December 31, 2012 and the period from January 1, 2012 through October 30, 2012, respectively. The following provides total future minimum volume purchase requirements (in thousands of gallons):


2015			414,280
2016			320,213
2017			256,755
2018			242,089
2019			233,005
Thereafter			2,307,748

Total			3,774,090

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 significant penalties for the periods presented.

Legal Actions

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, 2014

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 2014, 2013 or 2012.

As further discussed in Note 17, the Partnership has accrued for unvested phantom units and vested and unvested profits interests 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, notes receivable, and accounts payable approximated their carrying values as of December 31, 2014 and 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 December 31, 2014 and 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	12 Months Ended
Partners' Capital	Dec. 31, 2014
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, DMI purchased 6,304 common units from the Partnership and granted them to Joseph V. Topper, Jr., the then 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. DMI paid the Partnership the grant-date fair value of the units, which was $0.2 million. 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 DMI as a result of the vesting of phantom units (see Note 17 for additional information). In September 2014, the Partnership issued 4,140,000 common units, inclusive of the underwriter’s over-allotment option, for $33.99 per unit, resulting in proceeds of $135.0 million, net of underwriting discounts and commissions and offering expenses. The Partnership used the proceeds to reduce indebtedness outstanding under its Credit Facility. In October 2014, 101,456 common units were issued (net of units withheld for income taxes) to employees of DMI and 2,045 common units were issued to former members of the board of directors of the General Partner as a result of the vesting of phantom units (see Note 17 for additional information).

Equity-Based Incentive Compensation

12 Months Ended

Dec. 31, 2014

Disclosure of Compensation Related Costs, Share-based 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 DMI, 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.

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 DMI, which are represented by 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 are redeemable two years after they were granted, subject to certain limitations, for cash or common units at the discretion of the board of directors of the General Partner.

Because the Class B Units are an interest in the equity of LGP Operations, they represent a noncontrolling interest from the perspective of the Partnership. As such, the Class B Units are presented as a noncontrolling interest on the balance sheet and the Class B Unitholders’ interest in the net income of LGP Operations is presented as net income attributable to noncontrolling interests on the statement of operations.

Awards to Employees of Affiliates

The following is a summary of the award activity for 2014:


	Phantom Units			Profits Interests
Non-vested at beginning of period		433,373			—
Granted		132,180			18,689
Forfeited		(4,829	)		—
Vested on March 14, 2014 (a)		(143,954	)		—
Vested on October 1, 2014 (b)		(167,535	)		(9,622	)

Non-vested at end of period		249,235			9,067

(a)	Of the phantom units that vested on March 14, 2014, 51,271 common units were withheld for taxes.

(b)	Of the phantom units that vested on October 1, 2014, 66,079 common units were withheld for taxes.

Awards generally vest 33.0% on March 15 of the year following the year of grant, 33.0% on March 15 of the second year following the year of grant, and 34.0% on March 15 of the third year following the year of grant.

In connection with the October 1, 2014 GP purchase, as specified in the Lehigh Gas Partners LP Executive Income Continuity Plan, all unvested awards held by covered persons vested on October 1, 2014. As a result, 167,535 phantom units and 9,622 profits interests granted to employees of DMI vested. The incremental charge recorded in 2014 associated with the accelerated vesting of these awards was approximately $4.5 million, included in selling, general and administrative expenses.

The fair value of the non-vested awards outstanding at December 31, 2014 was $10.4 million. Compensation expense for 2014 and 2013 was $9.4 million and $3.1 million, respectively. Unrecognized compensation expense related to the non-vested awards is expected to be recognized over a weighted average period of 1.7 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 board of directors of the General Partner.

Since the Partnership grants awards to employees of DMI, and since the grants may be settled in cash, unvested phantom units and vested and unvested profits interests 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.

Termination Benefits Payable under Executive Income Continuity Plan

In addition to the incremental charge associated with the accelerated vesting of awards discussed above, the Partnership accrued $2.4 million of severance and benefit costs in 2014 related to certain covered persons under the Executive Income Continuity Plan who have terminated their employment. Such costs are included in selling, general and administrative expenses.

Awards to Members of the Board of Directors

During 2014, the Partnership also granted the following awards to members of the board of directors of the General Partner as a portion of director compensation:


	Phantom Units			Profits Interests
Non-vested at beginning of period		—			—
Granted		12,358			15,429
Vested on March 14, 2014		(4,172	)		—
Vested on October 1, 2014		(2,045	)		(15,429	)

Non-vested at end of period		6,141			—

In connection with the October 1, 2014 GP Purchase, all unvested awards held by members of the former board of directors of the General Partner vested on October 1, 2014. As a result, 2,045 phantom units and 15,429 profits interests vested. The incremental charge recorded in 2014 associated with the accelerated vesting of these awards was approximately $0.1 million, included in selling, general and administrative expenses.

On November 10, 2014, 6,141 phantom units were granted to the non-employee members of the current board of directors as a part of director compensation. Such grants will vest November 10, 2015. The fair value of these awards at December 31, 2014, was $0.2 million. Unrecognized compensation expense related to the non-vested awards is expected to be recognized through November 10, 2015.

Income Taxes

12 Months Ended

Dec. 31, 2014

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 $3.7 million and $4.5 million at December 31, 2014 and 2013, 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, 2014			Year Ended December 31, 2013			Period October 31, 2012 to December 31, 2012
Current expense
Federal	$	141		$	1,111		$	269
State		265			121			73

Total current income tax expense		406			1,232			342

Deferred expense (benefit)
Federal		(1,963	)		(2,329	)		—
State		203			(619	)		—

Total deferred income tax expense (benefit)		(1,760	)		(2,948	)		—

Total income tax expense (benefit)	$	(1,354	)	$	(1,716	)	$	342

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


	December 31, 2014			December 31, 2013
Deferred income tax assets
Deferred rent income	$	—		$	319
Deferred rent expense		241			365
Lease financing obligations		24,737			23,936
Asset retirement obligations		6,057			787
Above market lease liability		2,053			1,024
Other		496			61

Total deferred income tax assets		33,584			26,492
Valuation allowance		(5,675	)		(7,093	)

Net deferred income tax assets		27,909			19,399
Deferred income tax liabilities
Deferred rent income		271			—
Property and equipment		39,563			22,964
Intangible assets		10,650			1,274
Other		372			—

Total deferred income tax liabilities		50,856			24,238

Net deferred income tax liabilities	$	22,947		$	4,839

Deferred tax assets of $0.8 million are included in other current assets at December 31, 2014.

At December 31, 2012, net deferred tax assets totaling $9.9 million were fully reserved against with a valuation allowance. During 2013, based on 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. 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.

In 2014, based on updates to the purchase price allocations for the 2014 acquisitions, the Partnership recorded net deferred tax liabilities of $19.9 million. In addition, as a result of conforming operating and accounting policies around asset retirement obligations to CST’s policies, the Partnership recorded a deferred tax asset of $5.2 million. Based on the increase in net deferred tax liabilities and the expected reversal of the cumulative temporary differences and anticipated future earnings as of December 31, 2014, the Partnership released an additional $1.4 million of the valuation allowance during 2014.

The valuation allowance at December 31, 2014 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):


	Year Ended December 31, 2014			Year Ended December 31, 2013			Period October 31, 2012 to December 31, 2012
Consolidated income (loss) from continuing operations before income taxes – all domestic	$	(7,525	)	$	16,354		$	(1,014	)
(Income) loss from continuing operations before income taxes of non-taxable entities		325			(15,638	)		1,037

Income (loss) from continuing operations before income taxes of LGWS		(7,200	)		716			23

Federal income taxes at statutory rate		(2,448	)		244			8
Increase (decrease) due to:
Nondeductible expenses		3,094			—			—
Change in valuation allowance		(1,972	)		(1,543	)		332
State income taxes, net of federal income tax benefit and other		(28	)		(417	)		2

Total income tax expense	$	(1,354	)	$	(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 2014 and 2013; 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, 2014

Earnings Per Share [Abstract]

Net Income per Limited Partnership Unit

19. Net Income per Limited Partnership Unit

Under the Partnership Agreement, the holders of the Partnership’s 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 generally allocable pro rata to the common and subordinated unitholders in accordance with the Partnership Agreement unless a loss would create or increase a Partnership deficit balance, in which case the loss would be allocated to the General Partner.

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 distributions declared since March 2014 exceeded the threshold and so IDRs participated in these distributions 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):


	Year Ended December 31, 2014						Year Ended December 31, 2013
	Common Units			Subordinated Units			Common Units			Subordinated Units
Numerator:
Distributions paid (a)	$	25,544		$	15,652		$	12,999		$	12,999
Allocation of distributions in excess of net income (b)		(29,532	)		(18,071	)		(3,842	)		(4,086	)

Limited partners’ interest in net income (loss) -basic		(3,988	)		(2,419	)		9,157			8,913
Adjustment for phantom units		—			—			29			—

Limited partners’ interest in net income (loss) -diluted		(3,988	)		(2,419	)		9,186			8,913

Denominator:
Weighted average limited partnership units outstanding-basic		12,402,938			7,525,000			7,731,471			7,525,000
Adjustment for phantom units		—			—			48,886			—

Weighted average limited partnership units outstanding-diluted		12,402,938			7,525,000			7,780,357			7,525,000

Net income per limited partnership unit-basic	$	(0.32	)	$	(0.32	)	$	1.18		$	1.18

Net income per limited partnership unit-diluted	$	(0.32	)	$	(0.32	)	$	1.18		$	1.18

(a)	Distributions paid per unit were $2.08 and $1.7273 for 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 accordance with the Partnership Agreement, on February 25, 2015, the Partnership declared a quarterly dividend, to be paid from the operating surplus, totaling $13.3 million or $0.5425 per unit.

Related-Party Transactions

12 Months Ended

Dec. 31, 2014

Related-Party Transactions

20. Related-Party Transactions

Revenues from Related Parties

Revenues from CST

On October 1, 2014, the Partnership entered into a fuel distribution agreement and a lease agreement with CST that covers sites owned by the Partnership and operated by CST. For 2014, these agreements mandate the terms related to the sites acquired in the Nice N Easy acquisition that CST has operated since November 1, 2014. The fuel distribution and lease agreements have initial 10-year terms with 5-year renewal terms until the agreements are terminated as permitted in the agreements. The fuel distribution agreement provides the Partnership with a fixed mark-up per gallon ($0.06 in the case of the Nice N Easy sites) and the lease agreement is a triple net lease.

Revenues from fuel sales, cost of revenues from fuel sales and rent income amounted to $13.2 million, $12.8 million and $0.4 million in 2014, respectively. Amounts receivable from CST totaled $3.2 million at December 31, 2014, which included $2.2 million for fuel sales and $1.0 million as reimbursement for certain transaction costs associated with the sale of the General Partner. Such transaction costs have been excluded from the statements of operations.

Revenues from 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 charged LGO the “dealer tank wagon” prices for each grade of product in effect at the time title to the product passes to LGO. The Partnership leases certain motor fuel stations to LGO under operating leases.

The Partnership entered into an Amendment to the PMPA Franchise Agreement, effective as of October 1, 2014 (the “Wholesale Fuel Supply Agreement Amendment”) pursuant to which the pricing terms were amended. Prior to the Wholesale Fuel Supply Agreement Amendment, the agreement provided that the Partnership charge LGO dealer tank wagon pricing, which provided for a variable cent-per-gallon margin for each grade of product in effect at the time title to the product passed to LGO. The Wholesale Fuel Supply Agreement Amendment amends the pricing terms of the agreement to provide for rack plus pricing and was approved by the former conflicts committee of the board of directors of the General Partner.

On May 28, 2014, the Partnership entered into a Master Lease Agreement (the “Lease”) with LGO, with an effective date of June 1, 2014 which consolidated all of the individual leases then in effect into a single master lease. The terms and conditions of the Lease are substantially identical to the existing individual leases except as follows: the Partnership’s right to terminate each lease was deleted, and in its place, each party has the right to either sever, in the case of LGO, up to 7.0% of the leased premises each year, or recapture, in the case of the Partnership, up to 5.0% of the leased premises each year from the Lease at any time prior to the fifth anniversary of the commencement date (as defined) for such leased premises. Each party’s right is cumulative in that if a party does not sever or recapture, as applicable, the full amount of leased premises for which it has rights, then the non-utilized amount may be carried forward into subsequent years. The Lease was approved by the former conflicts committee of the General Partner of the Partnership.

Revenues from fuel sales, cost of revenues from fuel sales and rent income were as follows (in thousands):


	Consolidated CrossAmerica Partners LP For the Year Ended December 31, 2014		Consolidated CrossAmerica Partners LP For the Year Ended December 31, 2013		Consolidated CrossAmerica Partners LP Period from October 31 to December 31, 2012		Combined Lehigh Gas Entities (Predecessor) Period from January 1 to October 30, 2012
Revenues from fuel sales to related parties	$	676,210	$	912,629	$	145,168	$	621,139
Rent income from related parties		20,404		25,337		3,228		5,708
Cost of revenues from fuel sales to related parties		660,147		887,804		139,736		609,371

Amounts receivable from LGO totaled $10.3 million and $16.3 million at December 31, 2014 and 2013, respectively.

Revenues from Other 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 $75.8 million, $103.2 million, $17.7 million, and $88.8 million for 2014, 2013, the period from October 31 to December 31, 2012 and the period from January 1 to October 30, 2012, respectively. Accounts receivable amounted to $0.4 million and $1.1 million as of December 31, 2014 and 2013, respectively.

Assumption of Commission Agreements and Subleases from LGO

Prior to September 1, 2013, the Partnership leased certain sites to 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 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 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.

Sale of Wholesale Fuel Supply Contracts and Assignment of Leases to DMI

The Partnership, DMI and LGO consummated a series of transactions pursuant to which DMI acquired, for an aggregate purchase price of $5.7 million and an earn-out in the amount of $0.8 million if DMI renews a single contract expiring in 2015, the wholesale fuel supply rights for 78 locations in Pennsylvania and New York previously supplied by the Partnership and the fuel supply rights of the Partnership to such sites was terminated. In addition, subleases for 12 of the sites, previously leased to the Partnership, were assigned to DMI or its affiliates. The terms of the transaction were approved by the former conflicts committee of the board of directors of the General Partner. The volume associated with these sites for 2013 was approximately 94 million gallons, of which approximately 36 million gallons represents sales to a sub-wholesaler at a de minimus margin and approximately 28 million gallons relates to a single contract expiring in 2015. In addition, rent expense for the leasehold sites included in the transaction exceeded the rent income on an annual basis by approximately $0.6 million for 2013.

Because this was a transaction between entities under common control, the Partnership derecognized the assets and liabilities associated with the wholesale fuel supply contracts and leases and recognized the approximate $2.3 million excess of the purchase price over the net book value of the net assets divested as a contribution to partners’ capital on October 1, 2014.

Operating Leases of Gasoline Stations as Lessee

The Partnership and the Predecessor Entity lease certain motor fuel stations from related parties under cancelable operating leases. Rent expense under these agreements was $1.1 million, $1.0 million, $0.2 million, and $0.6 million for 2014, 2013, the period October 31, 2012 through December 31, 2012 and the period January 1, 2012 through October 30, 2012, respectively.

Omnibus Agreement and Management Fees

In connection with the IPO, the Partnership entered into an Omnibus Agreement (the “Original Omnibus Agreement”) by and among the Partnership, the General Partner, DMI, LGO and, for limited purposes, Joseph V. Topper, Jr. Pursuant to the Original Omnibus Agreement, among other things, DMI provides the Partnership and the General Partner with management, administrative and operating services. These services include accounting, tax, legal, internal audit, risk management and compliance, environmental compliance and remediation management oversight, treasury, information technology and other administrative functions. As the Partnership does not have any employees, DMI provides the Partnership with personnel necessary to carry out the services provided under the Original Omnibus Agreement and any other services necessary to operate the Partnership’s business. The Original Omnibus Agreement also provides for certain indemnification obligations between DMI and the Partnership, which is inclusive of the environmental liabilities. The Partnership incurred $6.1 million, $6.6 million and $1.1 million in management fees under the Original Omnibus Agreement in 2014, 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 Partnership entered into an Amended and Restated Omnibus Agreement, dated October 1, 2014, by and among the Partnership, the General Partner, DMI, CST Services, LGO and Mr. Topper (the “Amended Omnibus Agreement”), which amends and restates the Original Omnibus Agreement. The terms of the Amended Omnibus Agreement were approved by the former conflicts committee of the board of directors of the General Partner.

General. Pursuant to the Amended Omnibus Agreement, CST Services agrees, among other things, to provide, or cause to be provided, to the Partnership the management services previously provided by DMI on substantially the same terms and conditions as were applicable to DMI under the Original Omnibus Agreement. Pursuant to the terms of a transition services agreement by and between DMI and CST Services, DMI provided the management services it provided under the Original Omnibus Agreement to the Partnership on behalf of CST Services through December 31, 2014.

The initial term of the Amended Omnibus Agreement is five years and will automatically renew for additional one year terms unless any party provides written notice to the other parties 180 days prior to the end of the then current term. The Partnership has the right to terminate the agreement at any time upon 180 days’ prior written notice.

Rights of First Refusal. The Amended Omnibus Agreement provides that Mr. Topper, DMI and LGO agree, and are required to cause their controlled affiliates to agree, that for so long as Mr. Topper is an officer or director of the General Partner or CST, if (a) Mr. Topper, DMI, LGO, or any of their controlled affiliates have the opportunity to acquire assets used, or a controlling interest in any business primarily engaged, in the wholesale motor fuel distribution or retail gas station operation businesses, and (b) the assets or businesses proposed to be acquired have a value exceeding $5.0 million in the aggregate, then Mr. Topper, DMI, LGO, or their controlled affiliates will offer such acquisition opportunity to the Partnership and give the Partnership a reasonable opportunity to acquire, at the same price plus any related transaction costs and expenses, such assets or business, either before or promptly after the consummation of such acquisition by Mr. Topper, DMI, LGO, or their controlled affiliates. The decision to acquire or not acquire any such assets or businesses requires the approval of the conflicts committee of the board of directors of the General Partner. Any assets or businesses that the Partnership does not acquire pursuant to the right of first refusal may be acquired and operated by Mr. Topper, DMI, LGO, or their controlled affiliates.

Rights of First Offer. The Amended Omnibus Agreement provides that Mr. Topper, DMI and LGO agree, and are required to cause their controlled affiliates to agree, for so long as Mr. Topper is an officer or director of the General Partner or CST, to notify the Partnership of their desire to sell any of their assets or businesses if (a) Mr. Topper, DMI, LGO, or any of their controlled affiliates, decides to attempt to sell (other than to another controlled affiliate of Mr. Topper, DMI or LGO) any assets used, or any interest in any business primarily engaged, in the wholesale motor fuel distribution or retail gas station operation businesses, to a third party and (b) the assets or businesses proposed to be sold have a value exceeding $5.0 million in the aggregate. Prior to selling such assets or businesses to a third party, Mr. Topper, DMI and LGO are required to negotiate with the Partnership exclusively and in good faith for a reasonable period of time in order to give the Partnership an opportunity to enter into definitive documentation for the purchase and sale of such assets or businesses on terms that are mutually acceptable to Mr. Topper, DMI, LGO, or their controlled affiliates, and the Partnership. If the Partnership and Mr. Topper, DMI, LGO, or their controlled affiliates have not entered into a letter of intent or a definitive purchase and sale agreement with respect to such assets or businesses within such period, Mr. Topper, DMI, LGO, and their controlled affiliates, have the right to sell such assets or businesses to a third party following the expiration of such period on any terms that are acceptable to Mr. Topper, DMI, LGO, or their controlled affiliates, and such third party. The decision to acquire or not to acquire assets or businesses pursuant to this right requires the approval of the conflicts committee of the board of directors of the General Partner.

In accordance with the Amended Omnibus Agreement, the Partnership is required to pay CST a management fee, which is initially $670,000 per month plus 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 we operate. In addition, and subject to certain restrictions on CST’s ability to incur third-party fees, costs, taxes and expenses, the Partnership is required to reimburse CST and the General Partner for all reasonable out-of-pocket third-party fees, costs, taxes and expenses incurred by CST or the General Partner on the Partnership’s behalf in connection with providing the services required to be provided by CST under the Amended Omnibus Agreement. The Partnership incurred $2.5 million in management fees under the Amended Omnibus Agreement in 2014, 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 for the period January 1, 2012 through October 31, 2012. 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.

PMI Staffing Agreement

Similar to the Partnership, PMI has no employees. The management and store personnel are generally employees of a related party, Pinehurst Services LLC, to which PMI pays a management fee. PMI incurred $15.4 million with this related party in 2014, which is primarily included in operating expenses on the statement of operations.

Maintenance and Environmental Costs

Certain maintenance and 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 $1.1 million and $0.3 million with this related party in 2014 and 2013, respectively.

Aircraft Usage Costs

The Partnership uses aircraft owned by a group of individuals that includes the CEO and another member of the board of directors of the General Partner as approved by the disinterested members of the former conflicts committee of the board of directors of the General Partner. The Partnership incurred $0.3 million and $0.1 million for the use of these aircraft in 2014 and 2013, respectively.

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 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.

In addition, 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 related parties.

Advances to Related Parties

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.”

During 2014, the Partnership advanced $5.4 million to Zimri in order for them to begin operating on their own. Of that amount, $3.0 million has been repaid and the balance is expected to be repaid in 2015.

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, the Predecessor Entity recorded interest expense of $1.3 million.

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, 2014

Segment Reporting [Abstract]

Segment Reporting

21. Segment Reporting

Effective September 1, 2013, the Partnership engages in both the wholesale and retail distribution of motor fuels, primarily gasoline and diesel fuel. Effective with the PMI acquisition, the Partnership now also engages in the operation of convenience stores and branded quick-service restaurants. Given these changes, 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):


	Year Ended December 31, 2014
	Wholesale			Retail			Unallocated			Consolidated
Revenues from fuel sales to external customers	$	2,104,128		$	449,344		$	—		$	2,553,472
Intersegment revenues from fuel sales		204,276			—			(204,276	)		—
Revenues from food and merchandise sales		—			71,307			—			71,307
Rent income		38,498			4,760			—			43,258
Other revenue		837			443			—			1,280

Total revenues		2,347,739			525,854			(204,276	)		2,669,317
Depreciation and amortization		28,955			4,026			—			32,981
Interest expense		(5,678	)		(503	)		(10,450	)		(16,631	)
Income tax expense (benefit)		—			—			(1,354	)		(1,354	)
Net income (loss)		40,589			2,761			(49,521	)		(6,171	)
Expenditures for long-lived assets		124,078			53,456			—			177,534

	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
Other revenue		1,676			—			—			1,676

Total revenues		1,922,766			69,605			(57,988	)		1,936,059
Depreciation and amortization		20,288			675			—			20,963
Interest expense		(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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Interim Financial Results

12 Months Ended

Dec. 31, 2014

Quarterly Financial Information Disclosure [Abstract]

Interim Financial Results

22. Interim Financial Results (unaudited)

Interim financial results for the Partnership for 2014 and 2013 were as follows (in thousands, except per unit data):


	Year Ended December 31, 2014			Fourth Quarter 2014			Third Quarter 2014		Second Quarter 2014		First Quarter 2014
Total revenues	$	2,669,317		$	587,363	(b)	$	832,742	$	767,191	$	482,021
Operating income (loss)		8,640			(6,850	) (c)		8,430		1,574		5,486
Net income (loss)		(6,171	)		(13,654	) (c)		4,163		1,892		1,428
Net income (loss) attributable to partners		(6,162	)		(13,637	) (c)		4,155		1,892		1,428
Net income (loss) per common and subordinated unit—basic (a)	$	(0.32	)	$	(0.60	)	$	0.21	$	0.10	$	0.07
Net income (loss) per common and subordinated unit—diluted (a)	$	(0.32	)	$	(0.60	)	$	0.21	$	0.10	$	0.07

	Year Ended December 31, 2013			Fourth Quarter 2013			Third Quarter 2013		Second Quarter 2013		First Quarter 2013
Total revenues	$	1,936,059		$	485,428		$	490,574	$	488,196	$	471,861
Operating income		30,177			6,113			7,457		9,109		7,498
Net 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.

(b)	The decrease compared to the third quarter of 2014 was due primarily to the reduction in selling prices during the fourth quarter.

(c)	The decrease compared to the third quarter of 2014 was due primarily to an increase in equity-based compensation (see Note 17), expense and termination benefits.

Supplemental Cash Flow Information

12 Months Ended

Dec. 31, 2014

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Information

23. Supplemental Cash Flow Information

Changes in operating assets and liabilities, net of acquisitions, were as follows (in thousands):


	Consolidated CrossAmerica Partners LP For the Year Ended December 31, 2014			Consolidated CrossAmerica Partners LP For the Year Ended December 31, 2013			Consolidated CrossAmerica Partners LP Period from October 31 to December 31, 2012			Combined Lehigh Gas Entities (Predecessor) Period from January 1 to October 30, 2012
Accounts receivable	$	2,619		$	(1,684	)	$	12,850		$	5,015
Accounts receivable from related parties		4,511			(8,377	)		(6,720	)		(28,061	)
Inventories		3,235			(2,085	)		—			1,049
Environmental indemnification asset		164			(61	)		—			3,795
Other current assets		(67	)		(1,452	)		(503	)		(1,038	)
Other assets		(3,218	)		(396	)		(542	)		(246	)
Accounts payable		(20,438	)		4,288			(3,207	)		6,355
Motor fuel taxes payable		2,553			(2,269	)		(519	)		2,197
Income taxes payable		—			(333	)		342			—
Accrued expenses and other current liabilities		478			1,313			(671	)		2,490
Environmental liability		(164	)		61			—			(3,929	)
Other long-term liabilities		(95	)		(1,342	)		1,111			1,417

Changes in operating assets and liabilities, net of acquisitions	$	(10,422	)	$	(12,337	)	$	2,141		$	(10,956	)

Other supplemental cash flow information was as follows (in thousands):


	Consolidated CrossAmerica Partners LP For the Year Ended December 31, 2014			Consolidated CrossAmerica Partners LP For the Year Ended December 31, 2013			Consolidated CrossAmerica Partners LP Period from October 31 to December 31, 2012		Combined Lehigh Gas Entities (Predecessor) Period from January 1 to October 30, 2012
Supplemental Disclosure of Cash Flow Information:
Cash paid for interest		14,134			11,375			2,355		11,134
Cash paid for income taxes		632			1,729			—		—
Supplemental Schedule of Noncash Investing and Financing Activities		Increase (Decrease) in Assets / Liabilities
Sales of property and equipment in Section 1031 like-kind exchange transaction		(4,670	)		—			—		—
Removal of property and equipment and capital lease obligation for sites terminated from Getty lease		(1,613	)		(2,138	)		—		—
Change in estimate of asset retirement obligations		16,877			1,087			—		—
Lessor direct costs incurred and deferred rent income recorded related to lease transaction between affiliate and unrelated third-party		—			1,700			—		—
Issuance of note payable in connection with purchase of sites		—			1,000			—		—
Issuance of note payable in connection with Rocky Top acquisition		—			26,250			—		—
Issuance of capital lease obligations and recognition of asset retirement obligation related to Getty lease		—			360			4,823		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

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2014
Subsequent Events [Abstract]
Subsequent Events	24. Subsequent Events Drop Down of Fuel Supply Interests Pursuant to a Contribution Agreement (the “Contribution Agreement”), dated December 16, 2014, by and among the Partnership, CST and CST Services, an indirect wholly owned subsidiary of CST, on January 2, 2015, the Partnership completed the acquisition, effective January 1, 2015, of a 5% limited partner interest in CST Fuel Supply LP (“CST Fuel”) from CST Services in exchange for 1,497,946 newly issued common units representing limited partner interests in the Partnership. CST Fuel owns 100% of the issued and outstanding membership interests in CST Marketing and Supply LLC (“CSTMS”), which is a party to a fuel supply agreement with a subsidiary of Valero Energy Corporation. The general partner of CST Fuel is CST USA, Inc., a wholly owned subsidiary of CST. CST will continue to indirectly own a 95% limited partner interest in CST Fuel. Immediately prior to closing and effective January 1, 2015, CST Services, CSTMS and certain subsidiaries of CST Services (“Purchasers”) entered into a fuel distribution agreement (the “Fuel Distribution Agreement”), pursuant to which CSTMS, on an annual basis, sells and delivers to the Purchasers, and the Purchasers will purchase, for at least 10 years no less than 1.57 billion gallons of branded and unbranded motor fuels at a fixed net margin of $0.05 per gallon for resale at retail sites operated by such Purchasers. The terms of the Contribution Agreement and Fuel Distribution Agreement were approved by the independent conflicts committee of the board of directors of the General Partner. The conflicts committee retained independent legal and financial advisors to assist in evaluating and negotiating the transaction. In approving the transaction, the conflicts committee based its decisions in part on an opinion from its independent financial advisor that the consideration to be paid by the Partnership is fair to the unaffiliated common unitholders of the Partnership from a financial point of view. Landmark Acquisition On January 8, 2015, CST and the Partnership jointly purchased 22 convenience stores from Landmark Industries. The stores operate under the Timewise brand name and provide Shell branded fuel. The sites are all owned fee simple and are located primarily in the San Antonio area. The Partnership purchased all of the real property and underground storage tanks as well as certain wholesale fuel distribution assets for $43.5 million, funded by borrowings under its Credit Facility. CST purchased the remaining personal property, working capital and the convenience store operations. The allocation of the purchase price between the Partnership and CST is subject to adjustment following completion of real property appraisals. LGWS leases the acquired real estate to CST under triple net leases and LGW distributes wholesale fuel to CST under long term agreements with a fuel gross profit margin of approximately 5 cents per gallon. The Partnership has not yet completed its preliminary valuation analysis and thus a purchase price allocation is not available. Erickson Acquisition On February 17, 2015, the Partnership completed the acquisition of all of the outstanding capital stock of Erickson Oil Products, Inc. (“Erickson”) and certain related assets from GST Non-Exempt Family Trust Created Under the David B. Erickson Revocable Trust UAD May 12, 2010 and GST Exempt Family Trust Created Under the David B. Erickson Revocable Trust UAD May 12, 2010 (collectively, the “Stock Sellers”), and certain real estate from Team Investments, LLC (together with the Stock Sellers, the “Sellers”). The purchase price was $85 million, subject to certain post-closing adjustments and indemnification and environmental remediation escrows, and was funded by borrowings under the Credit Facility. Erickson operates 64 convenience store sites located in Minnesota, Michigan, Wisconsin and South Dakota, with a concentration in the Minneapolis / St. Paul region, of which 59 are owned in fee simple and five are leased under long term leases. Certain of the convenience store sites owned in fee simple are subject to a right of first refusal held by SuperAmerica Franchising LLC, which, if exercised, will reduce the purchase price. In connection with the purchase, the Sellers and certain principals of the Sellers have agreed, subject to certain exceptions, not to engage directly or indirectly in the retail petroleum or convenience store business in a designated geographic area surrounding the purchased convenience store sites for a period of four years following the closing. The Partnership has not yet completed its preliminary valuation analysis and thus a purchase price allocation is not available. Grant of Equity-Based Incentive Compensation Effective as of October 1, 2014, Mr. Topper is an employee of CST and no longer an employee of DMI. The disinterested members of the former board of directors of the General Partner authorized a grant of 10,997 profits interests pursuant to the Lehigh Gas Partners LP 2012 Incentive Award Plan to Mr. Topper, based on compensation earned by Mr. Topper for services rendered from January 1, 2014 through September 30, 2014. The profits interests will be granted in March 2015 and will be fully vested upon grant.

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2014

Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

CrossAmerica Partners LP and Lehigh Gas Entities (Predecessor)

For the Years Ended December 31, 2014 and 2013, for the Period October 31, 2012 through December 31, 2012

and for the Period January 1, 2012 through October 30, 2012

(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, 2014
Allowance for doubtful accounts—accounts receivable	$	136	$	618		$	—		$	—	$	—	$	754
Valuation allowance—deferred tax assets	$	7,093	$	(1,418	)	$	—		$	—	$	—	$	5,675

Year ended December 31, 2013
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
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

(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, 2014

Accounting Policies [Abstract]

Use of Estimates

Use of Estimates

Fair Value Measurements

Fair Value Measurements

Business Combinations

Business Combinations

Segment Reporting

Segment Reporting

Revenue Recognition

Revenue Recognition

Revenues from leasing arrangements in which the Partnership is the lessor are recognized ratably over the term of the underlying lease. Renewals are not assumed unless reasonably assured.

Revenues from retail food and merchandise sales are recognized net of applicable provisions for discounts and allowances upon delivery, generally at the point of sale.

Motor Fuel Taxes

Motor Fuel Taxes

Cost of Sales

Cost of Sales


	Consolidated CrossAmerica Partners LP For the Year Ended December 31, 2014			Consolidated CrossAmerica Partners LP For the Year Ended December 31, 2013			Consolidated CrossAmerica Partners LP Period from October 31 to December 31, 2012			Combined Lehigh Gas Entities (Predecessor) Period from January 1 to October 30, 2012
ExxonMobil		38	%		43	%		44	%		41	%
BP Products		29	%		25	%		27	%		27	%
Motiva Enterprises		21	%		15	%		14	%		19	%

Cash and Cash Equivalents

Cash and Cash Equivalents

Accounts Receivable

Accounts Receivable

Inventory

Inventory

Food and merchandise inventory is valued at the lower of average cost or market using the first-in, first-out method.

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

•

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

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

Revenue Recognition

This guidance is effective January 1, 2017, and provides for modified retrospective transition. Management is currently evaluating the impact of adopting this guidance.

Consolidation

Pushdown Accounting

Initial Public Offering (Tables)

12 Months Ended

Dec. 31, 2014

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, 2014

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 CrossAmerica Partners LP For the Year Ended December 31, 2014			Consolidated CrossAmerica Partners LP For the Year Ended December 31, 2013			Consolidated CrossAmerica Partners LP Period from October 31 to December 31, 2012			Combined Lehigh Gas Entities (Predecessor) Period from January 1 to October 30, 2012
ExxonMobil		38	%		43	%		44	%		41	%
BP Products		29	%		25	%		27	%		27	%
Motiva Enterprises		21	%		15	%		14	%		19	%

Acquisitions (Tables)

12 Months Ended

Dec. 31, 2014

Nice N Easy Acquisition [Member]

Schedule of Fair Values of Assets Acquired and Liabilities Assumed

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


	Preliminary Purchase Price Allocation
Other current assets	$	220
Property and equipment		33,000
Other assets		4,015

Net identifiable assets		37,235
Goodwill		16,585

Net assets	$	53,820

PMI Acquisition [Member]

Schedule of Fair Values of Assets Acquired and Liabilities Assumed


	Preliminary Purchase Price Allocation		Cumulative Adjustments			Adjusted Preliminary Purchase Price Allocation		Divestiture of Lubricants Business		Adjusted Preliminary Purchase Price Allocation net of Divestiture
Accounts receivable	$	21,368	$	—		$	21,368	$	2,038	$	19,330
Inventory		19,040		—			19,040		6,157		12,883
Other current assets		2,903		—			2,903		5		2,898
Property and equipment		48,770		4,022			52,792		4,437		48,355
Intangible assets		15,000		13,671			28,671		—		28,671
Other noncurrent assets		210		—			210		—		210

Total identifiable assets		107,291		17,693			124,984		12,637		112,347
Accounts payable		36,310		—			36,310		2,864		33,446
Motor fuel taxes payable		303		—			303		—		303
Accrued expenses and other current liabilities		2,371		3,184			5,555		—		5,555
Deferred tax liabilities		18,787		6,606			25,393		—		25,393
Other noncurrent liabilities		—		2,530			2,530		—		2,530

Net identifiable assets		49,520		5,373			54,893		9,773		45,120
Goodwill		23,996		(5,373	)		18,623		4,227		14,396

Net assets	$	73,516	$	—		$	73,516	$	14,000	$	59,516

Schedule of Pro Forma Information

The following is unaudited pro forma information related to the PMI acquisition as if the transaction had occurred on January 1, 2013 (in thousands):


	Year Ended December 31,
	2014			2013
Total revenues	$	2,936,109		$	2,961,737
Net income		(7,914	)		13,687

Atlas Acquisition [Member]

Schedule of Fair Values of Assets Acquired and Liabilities Assumed

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


	Preliminary Purchase Price Allocation		Cumulative Adjustments			Adjusted Preliminary Purchase Price Allocation
Inventory	$	280	$	—		$	280
Property and equipment		21,735		(2,775	)		18,960
Intangible assets		15,043		2,782			17,825
Other noncurrent assets		5,170		368			5,538

Total identifiable assets		42,228		375			42,603
Accrued expenses and other current liabilities		1,111		77			1,188
Other noncurrent liabilities		932		1,260			2,192

Net assets	$	40,185	$	(962	)	$	39,223

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		355

Net identifiable assets		10,717
Goodwill		23

Net assets acquired	$	10,740

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):


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

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):


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

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):


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

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):


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

Discontinued Operations and Assets Held for Sale (Tables)

12 Months Ended

Dec. 31, 2014

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 period January 1, 2012 to October 30, 2012 (in thousands):


Revenues:
Revenues from fuel sales	$	4,132
Rent income		104

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

Total costs and operating expenses		3,881

Operating income		355
Interest expense, net		(46	)

Income from discontinued operations	$	309

Schedule of Assets Held for Sale

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


	December 31, 2014			December 31, 2013
Property and equipment, at cost:
Land	$	1,984		$	932
Buildings and improvements		782			543
Equipment and other		464			299

Total property and equipment, at cost		3,230			1,774

Less accumulated depreciation		(646	)		(446	)

Net assets held for sale	$	2,584		$	1,328

- 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

Inventory (Tables)

12 Months Ended

Dec. 31, 2014

Inventory Disclosure [Abstract]

Schedule of Inventory

Inventory consisted of the following (in thousands):


	December 31, 2014		December 31, 2013
Motor fuel inventory
Gasoline	$	3,737	$	1,901
Diesel		1,014		240
Other		489		—

Total motor fuel inventory		5,240		2,141
Food and merchandise inventory		6,829		—

Inventory	$	12,069	$	2,141

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2014

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment

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


	December 31, 2014			December 31, 2013
Land	$	153,181		$	122,126
Buildings and improvements		176,839			124,479
Leasehold improvements		8,660			7,437
Equipment and other		111,285			76,236

Property and equipment in service, at cost		449,965			330,278
Accumulated depreciation and amortization		(63,339	)		(43,808	)

Property and equipment in service, net		386,626			286,470
Construction in progress		4,873			2,259

Property and equipment, net	$	391,499		$	288,729

Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2014

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Changes in Goodwill

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


	Wholesale Segment					Retail Segment
	2014			2013		2014
Beginning balance	$	9,324		$	5,636	$	—
Acquisitions		29,473			3,688		5,758
Divestitures		(4,227	)		—		—

Ending balance	$	34,570		$	9,324	$	5,758

Schedule of Intangible Assets

Intangible assets consist of the following (in thousands):


	December 31, 2014							December 31, 2013
	Gross Amount		Accumulated Amortization			Net Carrying Amount		Gross Amount		Accumulated Amortization			Net Carrying Amount
Wholesale fuel supply agreements	$	56,326	$	(15,915	)	$	40,411	$	25,736	$	(9,059	)	$	16,677
Wholesale fuel distribution rights		31,803		(4,860	)		26,943		26,180		(2,282	)		23,898
Trademarks		1,484		(433	)		1,051		634		(78	)		556
Covenant not to compete		2,951		(776	)		2,175		2,676		(253	)		2,423
Below market leases		10,161		(2,961	)		7,200		4,761		(1,310	)		3,451

Total	$	102,725	$	(24,945	)	$	77,780	$	59,987	$	(12,982	)	$	47,005

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):


2015	$	7,775
2016		7,461
2017		6,991
2018		6,225
2019		5,294

Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Dec. 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):


	December 31, 2014		December 31, 2013
Interest expense	$	569	$	444
Professional fees		1,243		1,365
Equity-based incentive compensation (Note 17)		4,994		3,141
Taxes other than income		3,410		1,169
Management fees payable to affiliate		188		139
Termination benefits (Note 17)		2,357		—
Acquisition costs		3,783		—
Other		4,417		1,750

Total accrued expenses and other current liabilities	$	20,961	$	8,008

Debt (Tables)

12 Months Ended

Dec. 31, 2014

Debt Disclosure [Abstract]

Summary of Debt Outstanding

Debt outstanding was as follows:


	December 31, 2014		December 31, 2013
Revolving credit facility	$	200,400	$	146,330
Financing associated with Rocky Top acquisition		26,250		26,250
Note payable		929		980

Total		227,579		173,560
Current portion—included in accrued expenses and other current liabilities		26,303		51

Total	$	201,276	$	173,509

Schedule of Principal Payments Due


2015	$	26,303
2016		55
2017		57
2018		764
2019		200,400

Total	$	227,579

Lease Financing Obligations and Operating Leases (Tables)

12 Months Ended

Dec. 31, 2014

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, 2014 are as follows (in thousands):


2015	$	6,112
2016		6,108
2017		6,059
2018		6,115
2019		6,250
Thereafter		64,339

Total future minimum lease payments	$	94,983

Less interest component		(32,195	)

Present value of minimum lease payments		62,788

Current portion		2,780

Long-term portion	$	60,008

Schedule of Future Minimum Lease Payments under Operating Leases

The future minimum lease payments under operating leases as of December 31, 2014 were as follows (in thousands):


2015	$	16,417
2016		14,325
2017		12,801
2018		11,122
2019		10,014
Thereafter		51,529

Total future minimum lease payments	$	116,208

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

The future minimum lease payments under non-cancelable operating leases with third parties, CST and LGO as of December 31, 2014 were as follows (in thousands):


	Third Parties		CST		LGO		Total
2015	$	17,678	$	2,475	$	11,861	$	32,014
2016		14,092		2,475		12,038		28,605
2017		9,441		2,475		12,219		24,135
2018		5,996		2,475		12,402		20,873
2019		5,475		2,475		12,588		20,538
Thereafter		16,338		11,756		110,111		138,205

Total future minimum lease payments	$	69,020	$	24,131	$	171,219	$	264,370

Asset Retirement Obligations (Tables)

12 Months Ended

Dec. 31, 2014

Asset Retirement Obligation Disclosure [Abstract]

Rollforward of Partnership's Asset Retirement Obligation

A rollforward of the Partnership’s asset retirement obligation is below (in thousands):


	2014			2013
Beginning balance	$	2,151		$	588
Recognition of new asset retirement obligations		—			187
Changes in estimated cash flows or settlement dates		17,149			1,398
Accretion		359			50
Obligations settled		(550	)		(72	)

Balance at December 31, 2014	$	19,109		$	2,151
Current portion, classified within accrued expenses and other current liabilities		5			280

Long-term portion, classified within noncurrent other liabilities	$	19,104		$	1,871

Environmental Matters (Tables)

12 Months Ended

Dec. 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 (in thousands).


	2014			2013
Beginning balance	$	1,238		$	1,177
Provision for new environmental losses		—			650
Liabilities assumed in acquisitions		150			—
Changes in estimates for previously incurred losses		30			(144	)
Payments		(344	)		(445	)

Ending balance		1,074			1,238
Current portion		372			477

Long-term portion	$	702		$	761

Predecessor [Member]

Summary of 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):


	2014			2013
Beginning balance	$	18,259		$	21,208
Changes in estimates for previously incurred losses		(626	)		373
Payments		(2,968	)		(3,322	)

Ending balance	$	14,665		$	18,259

Schedule of Break Down of Indemnification Assets

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, 2014		December 31, 2013
Third-party escrows	$	5,136	$	6,707
State funds		2,398		3,210
Insurance coverage		4,967		5,460

Total indemnification assets	$	12,501	$	15,377

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2014

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):


2015			414,280
2016			320,213
2017			256,755
2018			242,089
2019			233,005
Thereafter			2,307,748

Total			3,774,090

Equity-Based Incentive Compensation (Tables)

12 Months Ended

Dec. 31, 2014

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Summary of Award Activity

The following is a summary of the award activity for 2014:


	Phantom Units			Profits Interests
Non-vested at beginning of period		433,373			—
Granted		132,180			18,689
Forfeited		(4,829	)		—
Vested on March 14, 2014 (a)		(143,954	)		—
Vested on October 1, 2014 (b)		(167,535	)		(9,622	)

Non-vested at end of period		249,235			9,067

(a)	Of the phantom units that vested on March 14, 2014, 51,271 common units were withheld for taxes.

(b)	Of the phantom units that vested on October 1, 2014, 66,079 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

During 2014, the Partnership also granted the following awards to members of the board of directors of the General Partner as a portion of director compensation:


	Phantom Units			Profits Interests
Non-vested at beginning of period		—			—
Granted		12,358			15,429
Vested on March 14, 2014		(4,172	)		—
Vested on October 1, 2014		(2,045	)		(15,429	)

Non-vested at end of period		6,141			—

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2014

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, 2014			Year Ended December 31, 2013			Period October 31, 2012 to December 31, 2012
Current expense
Federal	$	141		$	1,111		$	269
State		265			121			73

Total current income tax expense		406			1,232			342

Deferred expense (benefit)
Federal		(1,963	)		(2,329	)		—
State		203			(619	)		—

Total deferred income tax expense (benefit)		(1,760	)		(2,948	)		—

Total income tax expense (benefit)	$	(1,354	)	$	(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, 2014			December 31, 2013
Deferred income tax assets
Deferred rent income	$	—		$	319
Deferred rent expense		241			365
Lease financing obligations		24,737			23,936
Asset retirement obligations		6,057			787
Above market lease liability		2,053			1,024
Other		496			61

Total deferred income tax assets		33,584			26,492
Valuation allowance		(5,675	)		(7,093	)

Net deferred income tax assets		27,909			19,399
Deferred income tax liabilities
Deferred rent income		271			—
Property and equipment		39,563			22,964
Intangible assets		10,650			1,274
Other		372			—

Total deferred income tax liabilities		50,856			24,238

Net deferred income tax liabilities	$	22,947		$	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


	Year Ended December 31, 2014			Year Ended December 31, 2013			Period October 31, 2012 to December 31, 2012
Consolidated income (loss) from continuing operations before income taxes – all domestic	$	(7,525	)	$	16,354		$	(1,014	)
(Income) loss from continuing operations before income taxes of non-taxable entities		325			(15,638	)		1,037

Income (loss) from continuing operations before income taxes of LGWS		(7,200	)		716			23

Federal income taxes at statutory rate		(2,448	)		244			8
Increase (decrease) due to:
Nondeductible expenses		3,094			—			—
Change in valuation allowance		(1,972	)		(1,543	)		332
State income taxes, net of federal income tax benefit and other		(28	)		(417	)		2

Total income tax expense	$	(1,354	)	$	(1,716	)	$	342

Net Income per Limited Partnership Unit (Tables)

12 Months Ended

Dec. 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


	Year Ended December 31, 2014						Year Ended December 31, 2013
	Common Units			Subordinated Units			Common Units			Subordinated Units
Numerator:
Distributions paid (a)	$	25,544		$	15,652		$	12,999		$	12,999
Allocation of distributions in excess of net income (b)		(29,532	)		(18,071	)		(3,842	)		(4,086	)

Limited partners’ interest in net income (loss) -basic		(3,988	)		(2,419	)		9,157			8,913
Adjustment for phantom units		—			—			29			—

Limited partners’ interest in net income (loss) -diluted		(3,988	)		(2,419	)		9,186			8,913

Denominator:
Weighted average limited partnership units outstanding-basic		12,402,938			7,525,000			7,731,471			7,525,000
Adjustment for phantom units		—			—			48,886			—

Weighted average limited partnership units outstanding-diluted		12,402,938			7,525,000			7,780,357			7,525,000

Net income per limited partnership unit-basic	$	(0.32	)	$	(0.32	)	$	1.18		$	1.18

Net income per limited partnership unit-diluted	$	(0.32	)	$	(0.32	)	$	1.18		$	1.18

(a)	Distributions paid per unit were $2.08 and $1.7273 for 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.

Related-Party Transactions (Tables)

12 Months Ended

Dec. 31, 2014

Summary of Revenues from Related Parties

Revenues from fuel sales, cost of revenues from fuel sales and rent income were as follows (in thousands):


	Consolidated CrossAmerica Partners LP For the Year Ended December 31, 2014		Consolidated CrossAmerica Partners LP For the Year Ended December 31, 2013		Consolidated CrossAmerica Partners LP Period from October 31 to December 31, 2012		Combined Lehigh Gas Entities (Predecessor) Period from January 1 to October 30, 2012
Revenues from fuel sales to related parties	$	676,210	$	912,629	$	145,168	$	621,139
Rent income from related parties		20,404		25,337		3,228		5,708
Cost of revenues from fuel sales to related parties		660,147		887,804		139,736		609,371

Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2014

Segment Reporting [Abstract]

Schedule of Financial Data for Each Segment

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


	Year Ended December 31, 2014
	Wholesale			Retail			Unallocated			Consolidated
Revenues from fuel sales to external customers	$	2,104,128		$	449,344		$	—		$	2,553,472
Intersegment revenues from fuel sales		204,276			—			(204,276	)		—
Revenues from food and merchandise sales		—			71,307			—			71,307
Rent income		38,498			4,760			—			43,258
Other revenue		837			443			—			1,280

Total revenues		2,347,739			525,854			(204,276	)		2,669,317
Depreciation and amortization		28,955			4,026			—			32,981
Interest expense		(5,678	)		(503	)		(10,450	)		(16,631	)
Income tax expense (benefit)		—			—			(1,354	)		(1,354	)
Net income (loss)		40,589			2,761			(49,521	)		(6,171	)
Expenditures for long-lived assets		124,078			53,456			—			177,534

	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
Other revenue		1,676			—			—			1,676

Total revenues		1,922,766			69,605			(57,988	)		1,936,059
Depreciation and amortization		20,288			675			—			20,963
Interest expense		(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, 2014

Quarterly Financial Information Disclosure [Abstract]

Schedule of Interim Financial Results

Interim financial results for the Partnership for 2014 and 2013 were as follows (in thousands, except per unit data):


	Year Ended December 31, 2014			Fourth Quarter 2014			Third Quarter 2014		Second Quarter 2014		First Quarter 2014
Total revenues	$	2,669,317		$	587,363	(b)	$	832,742	$	767,191	$	482,021
Operating income (loss)		8,640			(6,850	) (c)		8,430		1,574		5,486
Net income (loss)		(6,171	)		(13,654	) (c)		4,163		1,892		1,428
Net income (loss) attributable to partners		(6,162	)		(13,637	) (c)		4,155		1,892		1,428
Net income (loss) per common and subordinated unit—basic (a)	$	(0.32	)	$	(0.60	)	$	0.21	$	0.10	$	0.07
Net income (loss) per common and subordinated unit—diluted (a)	$	(0.32	)	$	(0.60	)	$	0.21	$	0.10	$	0.07

	Year Ended December 31, 2013			Fourth Quarter 2013			Third Quarter 2013		Second Quarter 2013		First Quarter 2013
Total revenues	$	1,936,059		$	485,428		$	490,574	$	488,196	$	471,861
Operating income		30,177			6,113			7,457		9,109		7,498
Net 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.

(b)	The decrease compared to the third quarter of 2014 was due primarily to the reduction in selling prices during the fourth quarter.

(c)	The decrease compared to the third quarter of 2014 was due primarily to an increase in equity-based compensation (see Note 17), expense and termination benefits.

Supplemental Cash Flow Information (Tables)

12 Months Ended

Dec. 31, 2014

Supplemental Cash Flow Elements [Abstract]

Schedule of Supplemental Cash Flow Information

Changes in operating assets and liabilities, net of acquisitions, were as follows (in thousands):


	Consolidated CrossAmerica Partners LP For the Year Ended December 31, 2014			Consolidated CrossAmerica Partners LP For the Year Ended December 31, 2013			Consolidated CrossAmerica Partners LP Period from October 31 to December 31, 2012			Combined Lehigh Gas Entities (Predecessor) Period from January 1 to October 30, 2012
Accounts receivable	$	2,619		$	(1,684	)	$	12,850		$	5,015
Accounts receivable from related parties		4,511			(8,377	)		(6,720	)		(28,061	)
Inventories		3,235			(2,085	)		—			1,049
Environmental indemnification asset		164			(61	)		—			3,795
Other current assets		(67	)		(1,452	)		(503	)		(1,038	)
Other assets		(3,218	)		(396	)		(542	)		(246	)
Accounts payable		(20,438	)		4,288			(3,207	)		6,355
Motor fuel taxes payable		2,553			(2,269	)		(519	)		2,197
Income taxes payable		—			(333	)		342			—
Accrued expenses and other current liabilities		478			1,313			(671	)		2,490
Environmental liability		(164	)		61			—			(3,929	)
Other long-term liabilities		(95	)		(1,342	)		1,111			1,417

Changes in operating assets and liabilities, net of acquisitions	$	(10,422	)	$	(12,337	)	$	2,141		$	(10,956	)

Other supplemental cash flow information was as follows (in thousands):


	Consolidated CrossAmerica Partners LP For the Year Ended December 31, 2014			Consolidated CrossAmerica Partners LP For the Year Ended December 31, 2013			Consolidated CrossAmerica Partners LP Period from October 31 to December 31, 2012		Combined Lehigh Gas Entities (Predecessor) Period from January 1 to October 30, 2012
Supplemental Disclosure of Cash Flow Information:
Cash paid for interest		14,134			11,375			2,355		11,134
Cash paid for income taxes		632			1,729			—		—
Supplemental Schedule of Noncash Investing and Financing Activities		Increase (Decrease) in Assets / Liabilities
Sales of property and equipment in Section 1031 like-kind exchange transaction		(4,670	)		—			—		—
Removal of property and equipment and capital lease obligation for sites terminated from Getty lease		(1,613	)		(2,138	)		—		—
Change in estimate of asset retirement obligations		16,877			1,087			—		—
Lessor direct costs incurred and deferred rent income recorded related to lease transaction between affiliate and unrelated third-party		—			1,700			—		—
Issuance of note payable in connection with purchase of sites		—			1,000			—		—
Issuance of note payable in connection with Rocky Top acquisition		—			26,250			—		—
Issuance of capital lease obligations and recognition of asset retirement obligation related to Getty lease		—			360			4,823		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 - Additional Information (Detail) - USD ($)		12 Months Ended
	Oct. 01, 2014	Dec. 31, 2014
Organization And Basis Of Presentation [Line Items]
Initial public offering completion date		Oct. 30, 2012
Voting agreement date		Oct. 01, 2014
Description of voting agreement		The Voting Agreement will remain in effect with respect to any Topper Seller for so long as any such Topper Seller is (a) a director or officer of CST or affiliate thereof, including the Partnership, (b) the beneficial owner of more than 3% of the outstanding common stock of CST or (c) the beneficial owner of 10% or more of the outstanding common units or subordinated units of the Partnership.
Topper Employment Agreement [Member]
Organization And Basis Of Presentation [Line Items]
Initial term of agreement	1 year
Additional renewable term of Agreement	1 year
Notice period for termination	60 days
Percentage of short term incentive	75.00%
Percentage of incentive as equity award	200.00%
Topper Employment Agreement [Member] \| Mr. Topper [Member]
Organization And Basis Of Presentation [Line Items]
Executive compensation per year	$ 525,000
Minimum [Member]
Organization And Basis Of Presentation [Line Items]
Directors period of office	5 years

Initial Public Offering - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands			1 Months Ended		2 Months Ended	12 Months Ended
	Nov. 09, 2012	Oct. 30, 2012	Sep. 30, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Initial Public Offering
Proceeds from the offering applied to cash distributions						$ 41,463	$ 25,998	$ 36,740
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
Topper and Entities [Member]
Initial Public Offering
Proceeds from the offering applied to cash distributions						20,000
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
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						$ 25,544	12,999
Units issued			4,140,000	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						$ 15,652	$ 12,999
Subordinated Units [Member] \| Contribution Agreement [Member]
Initial Public Offering
Units issued						7,525,000

Initial Public Offering - Summary of the Contributed Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
Initial Public Offering
Accounts receivable	$ 23,435	$ 7,342
Other current assets	7,597	3,535
Property and equipment, net	391,499	288,729
Goodwill	40,328	9,324
Total assets	604,646	391,621
Accounts payable	33,575	20,567
Debt	227,579	173,560
Other long-term liabilities	34,444	14,502
Total liabilities	414,155	$ 296,950
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)	12 Months Ended
	Dec. 31, 2014 Segment
Asset Retirement Obligation [Line Items]
Number of reportable segments	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%
Buildings and Improvements [Member] \| Minimum [Member]
Asset Retirement Obligation [Line Items]
Estimated useful lives of related assets	10 years
Buildings and Improvements [Member] \| Maximum [Member]
Asset Retirement Obligation [Line Items]
Estimated useful lives of related assets	20 years
Equipment [Member] \| Minimum [Member]
Asset Retirement Obligation [Line Items]
Estimated useful lives of related assets	5 years
Equipment [Member] \| Maximum [Member]
Asset Retirement Obligation [Line Items]
Estimated useful lives of related assets	30 years
Leasehold Improvements [Member] \| Minimum [Member]
Asset Retirement Obligation [Line Items]
Estimated useful lives of related assets	7 years
Leasehold Improvements [Member] \| Maximum [Member]
Asset Retirement Obligation [Line Items]
Estimated useful lives of related assets	10 years
Wholesale Fuel Supply Agreements [Member]
Asset Retirement Obligation [Line Items]
Estimated useful lives	10 years
Wholesale Fuel Distribution Rights [Member]
Asset Retirement Obligation [Line Items]
Estimated useful lives	10 years
Trademarks [Member]
Asset Retirement Obligation [Line Items]
Estimated useful lives	10 years
Above Market Leases [Member]
Asset Retirement Obligation [Line Items]
Estimated useful lives	5 years
Below Market Leases [Member]
Asset Retirement Obligation [Line Items]
Estimated useful lives	5 years
Covenants Not To Compete [Member]
Asset Retirement Obligation [Line Items]
Estimated useful lives	5 years
Prior to September 1, 2013 [Member]
Asset Retirement Obligation [Line Items]
Number of operating 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, 2014	Dec. 31, 2013
ExxonMobil [Member]
Concentration Risk [Line Items]
Concentration risk percentage			38.00%	43.00%
BP Products [Member]
Concentration Risk [Line Items]
Concentration risk percentage			29.00%	25.00%
Motiva Enterprises [Member]
Concentration Risk [Line Items]
Concentration risk percentage			21.00%	15.00%
Predecessor [Member] \| ExxonMobil [Member]
Concentration Risk [Line Items]
Concentration risk percentage	44.00%	41.00%
Predecessor [Member] \| BP Products [Member]
Concentration Risk [Line Items]
Concentration risk percentage	27.00%	27.00%
Predecessor [Member] \| Motiva Enterprises [Member]
Concentration Risk [Line Items]
Concentration risk percentage	14.00%	19.00%

Summary of Significant Accounting Policies - Percentage of Incentive Distribution Rights to Partnership's Unitholders and Holders of IDRs (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2014	Dec. 13, 2014
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
	Nov. 01, 2014 USD ($)	May 19, 2014 USD ($) Contract	May 01, 2014 USD ($)	Apr. 28, 2014 USD ($) Store site	Dec. 19, 2013 USD ($) Station Contract	Oct. 23, 2013 USD ($)	Sep. 24, 2013 USD ($) Station	Sep. 19, 2013 USD ($) Station	Dec. 21, 2012 USD ($) Station Location Agreement	Dec. 31, 2014 USD ($) site	Dec. 31, 2012 USD ($)	Oct. 30, 2012 USD ($)	Dec. 31, 2014 USD ($) site	Dec. 31, 2013 USD ($)	Apr. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)
Business Acquisition [Line Items]
Acquisition costs incurred											$ 800		$ 7,500	$ 1,200
Accrued expenses and other current liabilities										$ 20,961			20,961	8,008
Proceeds from the sale of Lubricants Business													10,001
Financing associated with Rocky Top acquisition										$ 201,276			$ 201,276	173,509
Net working capital														1,700		$ 1,700
Predecessor [Member]
Business Acquisition [Line Items]
Acquisition costs incurred												$ 500
Wholesale Fuel Distribution Rights [Member]
Business Acquisition [Line Items]
Estimated useful lives													10 years
Wholesale Fuel Supply Agreements [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
Trademarks [Member]
Business Acquisition [Line Items]
Estimated useful lives													10 years
Equipment [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Estimated useful lives													5 years
Equipment [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Estimated useful lives													30 years
Nice N Easy Acquisition [Member]
Business Acquisition [Line Items]
Effective date of acquisition													Nov. 01, 2014
Purchase price consideration	$ 65,000
Revenue													$ 13,600
Nice N Easy Acquisition [Member] \| LGWS [Member]
Business Acquisition [Line Items]
Number of sites acquired \| site										23			23
Nice N Easy Acquisition [Member] \| LGW [Member]
Business Acquisition [Line Items]
Number of sites acquired \| site										25			25
Nice N Easy Acquisition [Member] \| Cross America Partners LP [Member]
Business Acquisition [Line Items]
Purchase price paid in cash	$ 53,800
Nice N Easy Acquisition [Member] \| CST Brands, Inc. [Member]
Business Acquisition [Line Items]
Purchase price paid in cash										$ 11,400
Nice N Easy Acquisition [Member] \| Buildings and Underground Storage Tanks [Member]
Business Acquisition [Line Items]
Estimated useful lives	20 years
Pinehurst [Member]
Business Acquisition [Line Items]
Purchase price consideration				$ 4,000
Membership interests of Pinehurst Petroleum, LLC				100.00%
PMI Acquisition [Member]
Business Acquisition [Line Items]
Purchase price consideration				$ 73,500
Revenue													$ 620,000
Business combination escrow deposit				$ 5,000
Business combination escrow deposit term				25 months
Number of convenience stores \| Store				87
Number of co-located stores \| Store				9
Number of sites leased to lessee dealers \| site				7
Accrued payable related to Merger Agreement			$ 3,200
Proceeds from divestiture of Lubricants business			14,000
Effective date of divestiture of Lubricants business													May 01, 2014
Intangible asset amortized method													Straight-line basis
Fair value of intangible assets				$ 28,671
Discount related to lease agreements				$ 2,530
PMI Acquisition [Member] \| Wholesale Fuel Distribution Rights [Member]
Business Acquisition [Line Items]
Fair value of intangible assets			$ 7,700
Estimated useful lives			10 years
PMI Acquisition [Member] \| Wholesale Fuel Supply Agreements [Member]
Business Acquisition [Line Items]
Fair value of intangible assets			$ 15,200
Estimated useful lives			10 years
PMI Acquisition [Member] \| Below Market Leases [Member]
Business Acquisition [Line Items]
Estimated useful lives			5 years
Discount related to lease agreements			$ 5,000
PMI Acquisition [Member] \| Above Market Leases [Member]
Business Acquisition [Line Items]
Estimated useful lives			5 years
Discount related to lease agreements			$ 2,500
PMI Acquisition [Member] \| Trademarks [Member]
Business Acquisition [Line Items]
Fair value of intangible assets			$ 900
PMI Acquisition [Member] \| Consideration [Member]
Business Acquisition [Line Items]
Accrued expenses and other current liabilities															$ 1,000
PMI Acquisition [Member] \| Buildings [Member]
Business Acquisition [Line Items]
Estimated useful lives			20 years
PMI Acquisition [Member] \| Equipment [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Estimated useful lives			5 years
PMI Acquisition [Member] \| Equipment [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Estimated useful lives			15 years
Atlas Acquisition [Member]
Business Acquisition [Line Items]
Purchase price consideration		$ 39,200
Revenue													$ 134,800
Intangible asset amortized method													Straight-line basis
Fair value of intangible assets		17,825
Discount related to lease agreements		2,192
Purchase price consideration excluding value of acquired short-term financing assets		34,000
Acquisition of short-term financing assets		5,200
Purchase agreement date													May 19, 2014
Proceeds from the sale of Lubricants Business		4,000
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.
Atlas Acquisition [Member] \| Wholesale Fuel Distribution Rights [Member]
Business Acquisition [Line Items]
Fair value of intangible assets		$ 1,500
Estimated useful lives		10 years
Atlas Acquisition [Member] \| Below Market Leases [Member]
Business Acquisition [Line Items]
Estimated useful lives		5 years
Discount related to lease agreements		$ 400
Atlas Acquisition [Member] \| Above Market Leases [Member]
Business Acquisition [Line Items]
Estimated useful lives		5 years
Discount related to lease agreements		$ 1,300
Atlas Acquisition [Member] \| Covenant Not to Compete [Member]
Business Acquisition [Line Items]
Fair value of intangible assets		$ 600
Estimated useful lives		5 years
Atlas Acquisition [Member] \| Buildings [Member]
Business Acquisition [Line Items]
Estimated useful lives		20 years
Atlas Acquisition [Member] \| Equipment [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Estimated useful lives		5 years
Atlas Acquisition [Member] \| Equipment [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Estimated useful lives		15 years
Atlas Acquisition [Member] \| Wholesale Supply Contracts [Member]
Business Acquisition [Line Items]
Fair value of intangible assets		$ 15,400
Estimated useful lives		10 years
Purchase agreement \| Contract		52
Wholesale supply contracts remaining average term		15 years
Atlas Acquisition [Member] \| Sub Wholesaler Contract [Member]
Business Acquisition [Line Items]
Purchase agreement \| Contract		1
Atlas Acquisition [Member] \| Fee Sites [Member]
Business Acquisition [Line Items]
Purchase agreement \| Contract		9
Atlas Acquisition [Member] \| Leasehold Sites [Member]
Business Acquisition [Line Items]
Purchase agreement \| Contract		6
Manchester Acquisition [Member]
Business Acquisition [Line Items]
Effective date of acquisition													Dec. 19, 2013
Intangible asset amortized method													Straight-line basis
Fair value of intangible assets					$ 10,271
Estimated useful lives					5 years
Discount related to lease agreements					$ 355
Number of independent dealer supply contracts \| Contract					44
Number of sub-wholesale supply contracts \| Contract					5
Number of locations acquired \| Station					2
Aggregate purchase price					$ 10,700
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]
Fair value of intangible assets					$ 9,100
Manchester Acquisition [Member] \| Covenant Not to Compete [Member]
Business Acquisition [Line Items]
Fair value of intangible assets					$ 1,100
Manchester Acquisition [Member] \| Buildings [Member]
Business Acquisition [Line Items]
Estimated useful lives					20 years
Manchester Acquisition [Member] \| Equipment [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Estimated useful lives					5 years
Manchester Acquisition [Member] \| Equipment [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Estimated useful lives					15 years
Rocky Top Acquisition [Member]
Business Acquisition [Line Items]
Purchase price paid in cash							$ 10,700
Fair value of intangible assets							3,560
Discount related to lease agreements							$ 372
Number of locations acquired \| Station							3
Aggregate purchase price							$ 26,200
Number of locations acquired \| Station							1
Period over which purchase consideration will be paid							5 years
Average purchase consideration							$ 5,300
Financing associated with Rocky Top acquisition							$ 26,200			$ 26,250			$ 26,250	$ 26,250
Rocky Top Acquisition [Member] \| Sellers [Member]
Business Acquisition [Line Items]
Number of locations acquired for sublease \| Station							29
Rocky Top Acquisition [Member] \| Wholesale Fuel Distribution Rights [Member]
Business Acquisition [Line Items]
Fair value of intangible assets							$ 2,800
Estimated useful lives							10 years
Rocky Top Acquisition [Member] \| Trademark [Member]
Business Acquisition [Line Items]
Fair value of intangible assets							$ 300
Rocky Top Acquisition [Member] \| Buildings [Member]
Business Acquisition [Line Items]
Estimated useful lives							20 years
Rocky Top Acquisition [Member] \| Equipment [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Estimated useful lives							5 years
Rocky Top Acquisition [Member] \| Equipment [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Estimated useful lives							15 years
Rogers Acquisition [Member]
Business Acquisition [Line Items]
Purchase price paid in cash								$ 20,000
Fair value of intangible assets								2,370
Discount related to lease agreements								$ 273
Number of locations acquired \| Station								4
Number of locations acquired \| Station								13
Purchase of initially leased site						$ 1,100
Fair value of wholesale fuel supply agreements								$ 1,700
Rogers Acquisition [Member] \| Wholesale Fuel Distribution Rights [Member]
Business Acquisition [Line Items]
Estimated useful lives								10 years
Rogers Acquisition [Member] \| Covenant Not to Compete [Member]
Business Acquisition [Line Items]
Fair value of intangible assets								$ 400
Estimated useful lives								5 years
Rogers Acquisition [Member] \| Buildings [Member]
Business Acquisition [Line Items]
Estimated useful lives								20 years
Rogers Acquisition [Member] \| Equipment [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Estimated useful lives								5 years
Rogers Acquisition [Member] \| Equipment [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Estimated useful lives								15 years
Dunmore Acquisition [Member]
Business Acquisition [Line Items]
Purchase price paid in cash									$ 28,000
Fair value of intangible assets									6,800
Discount related to lease agreements									$ 967
Number of locations acquired \| Location									1
Number of locations acquired \| Location									23
Number of locations acquired \| Station									24
Advance rent payments									$ 500
Escrow deposit									500
Dunmore Acquisition [Member] \| Non-compete Agreement [Member] \| Joseph Gentile, Jr. [Member]
Business Acquisition [Line Items]
Purchase price paid in cash									$ 500
Period of non-compete agreement									5 years
Dunmore Acquisition [Member] \| Wholesale Fuel Distribution Rights [Member]
Business Acquisition [Line Items]
Fair value of intangible assets									$ 6,300
Estimated useful lives									10 years
Dunmore Acquisition [Member] \| Covenant Not to Compete [Member]
Business Acquisition [Line Items]
Fair value of intangible assets									$ 500
Estimated useful lives									5 years
Dunmore Acquisition [Member] \| Buildings [Member]
Business Acquisition [Line Items]
Estimated useful lives									20 years
Dunmore Acquisition [Member] \| Equipment [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Estimated useful lives									5 years
Dunmore Acquisition [Member] \| Equipment [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Estimated useful lives									15 years
Express Lane Acquisition [Member]
Business Acquisition [Line Items]
Purchase price paid in cash									$ 41,900
Fair value of intangible assets									19,700
Discount related to lease agreements									9,566
Aggregate purchase price									45,200
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
Express Lane Acquisition [Member] \| LGO [Member]
Business Acquisition [Line Items]
Advance rent payments									$ 1,000
Express Lane Acquisition [Member] \| Express Lane Stock Purchase Agreement [Member]
Business Acquisition [Line Items]
Number of locations acquired \| Location									40
Number of locations acquired \| Location									1
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
Express Lane Acquisition [Member] \| Wholesale Fuel Distribution Rights [Member]
Business Acquisition [Line Items]
Fair value of intangible assets									$ 15,400
Estimated useful lives									10 years
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] \| Covenant Not to Compete [Member]
Business Acquisition [Line Items]
Fair value of intangible assets									$ 500
Estimated useful lives									4 years
Express Lane Acquisition [Member] \| Buildings [Member]
Business Acquisition [Line Items]
Estimated useful lives									20 years
Express Lane Acquisition [Member] \| Equipment [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Estimated useful lives									5 years
Express Lane Acquisition [Member] \| Equipment [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Estimated useful lives									15 years

Acquisitions - Schedule of Fair Values of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	Dec. 31, 2014	Nov. 01, 2014	May 19, 2014	Apr. 28, 2014	Dec. 31, 2013	Dec. 19, 2013	Sep. 30, 2013	Sep. 24, 2013	Sep. 19, 2013	Dec. 21, 2012
Business Acquisition And Divestitures [Line Items]
Net working capital					$ 1,700		$ 1,700
Goodwill	$ 40,328				9,324
Property and equipment	$ 3,230				$ 1,774
Nice N Easy Acquisition [Member]
Business Acquisition And Divestitures [Line Items]
Other current assets		$ 220
Property and equipment		33,000
Other noncurrent assets		4,015
Net identifiable assets acquired		37,235
Goodwill		16,585
Net assets acquired		$ 53,820
PMI Acquisition [Member]
Business Acquisition And Divestitures [Line Items]
Accounts receivable				$ 21,368
Inventory				19,040
Other current assets				2,903
Property and equipment				52,792
Intangible assets				28,671
Other noncurrent assets				210
Total identifiable assets				124,984
Accounts payable				36,310
Motor fuel taxes payable				303
Accrued expenses and other current liabilities				5,555
Deferred tax liabilities				25,393
Other noncurrent liabilities				2,530
Net identifiable assets acquired				54,893
Goodwill				18,623
Net assets acquired				73,516
PMI Acquisition [Member] \| Preliminary Purchase Price Allocation [Member]
Business Acquisition And Divestitures [Line Items]
Accounts receivable				21,368
Inventory				19,040
Other current assets				2,903
Property and equipment				48,770
Intangible assets				15,000
Other noncurrent assets				210
Total identifiable assets				107,291
Accounts payable				36,310
Motor fuel taxes payable				303
Accrued expenses and other current liabilities				2,371
Deferred tax liabilities				18,787
Net identifiable assets acquired				49,520
Goodwill				23,996
Net assets acquired				73,516
PMI Acquisition [Member] \| Cumulative Adjustments [Member]
Business Acquisition And Divestitures [Line Items]
Property and equipment				4,022
Intangible assets				13,671
Total identifiable assets				17,693
Accrued expenses and other current liabilities				3,184
Deferred tax liabilities				6,606
Other noncurrent liabilities				2,530
Net identifiable assets acquired				5,373
Goodwill				(5,373)
PMI Acquisition [Member] \| Divestiture of Lubricants Business [Member]
Business Acquisition And Divestitures [Line Items]
Accounts receivable				2,038
Inventory				6,157
Other current assets				5
Property and equipment				4,437
Total identifiable assets				12,637
Accounts payable				2,864
Net identifiable assets				9,773
Goodwill				4,227
Net assets				14,000
PMI Acquisition [Member] \| Adjusted Preliminary Purchase Price Allocation Net of Divestiture [Member]
Business Acquisition And Divestitures [Line Items]
Accounts receivable				19,330
Inventory				12,883
Other current assets				2,898
Property and equipment				48,355
Intangible assets				28,671
Other noncurrent assets				210
Total identifiable assets				112,347
Accounts payable				33,446
Motor fuel taxes payable				303
Accrued expenses and other current liabilities				5,555
Deferred tax liabilities				25,393
Other noncurrent liabilities				2,530
Net identifiable assets acquired				45,120
Goodwill				14,396
Net assets acquired				$ 59,516
Atlas Acquisition [Member]
Business Acquisition And Divestitures [Line Items]
Inventory			$ 280
Property and equipment			18,960
Intangible assets			17,825
Other noncurrent assets			5,538
Total identifiable assets			42,603
Accrued expenses and other current liabilities			1,188
Other noncurrent liabilities			2,192
Net assets acquired			39,223
Atlas Acquisition [Member] \| Preliminary Purchase Price Allocation [Member]
Business Acquisition And Divestitures [Line Items]
Inventory			280
Property and equipment			21,735
Intangible assets			15,043
Other noncurrent assets			5,170
Total identifiable assets			42,228
Accrued expenses and other current liabilities			1,111
Other noncurrent liabilities			932
Net assets acquired			40,185
Atlas Acquisition [Member] \| Cumulative Adjustments [Member]
Business Acquisition And Divestitures [Line Items]
Property and equipment			(2,775)
Intangible assets			2,782
Other noncurrent assets			368
Total identifiable assets			375
Accrued expenses and other current liabilities			77
Other noncurrent liabilities			1,260
Net assets acquired			$ (962)
Manchester Acquisition [Member]
Business Acquisition And Divestitures [Line Items]
Accounts receivable						$ 78
Inventory						56
Property and equipment						230
Notes receivable						437
Intangible assets						10,271
Total identifiable assets						11,072
Other noncurrent liabilities						355
Net identifiable assets acquired						10,717
Goodwill						23
Net assets acquired						$ 10,740
Rocky Top Acquisition [Member]
Business Acquisition And Divestitures [Line Items]
Property and equipment								$ 33,560
Intangible assets								3,560
Total identifiable assets								37,120
Other noncurrent liabilities								372
Net identifiable assets acquired								36,748
Goodwill								102
Net assets acquired								$ 36,850
Rogers Acquisition [Member]
Business Acquisition And Divestitures [Line Items]
Property and equipment									$ 18,930
Intangible assets									2,370
Total identifiable assets									21,300
Other noncurrent liabilities									273
Net identifiable assets acquired									21,027
Goodwill									98
Net assets acquired									$ 21,125
Dunmore Acquisition [Member]
Business Acquisition And Divestitures [Line Items]
Property and equipment										$ 22,800
Intangible assets										6,800
Total identifiable assets										29,600
Other noncurrent liabilities										967
Net identifiable assets acquired										28,633
Goodwill										367
Net assets acquired										29,000
Express Lane Acquisition [Member]
Business Acquisition And Divestitures [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 noncurrent liabilities										9,566
Total identifiable liabilities										10,743
Net identifiable assets acquired										40,499
Goodwill										4,714
Net assets acquired										$ 45,213

Acquisitions - Schedule of Pro Forma Information (Detail) - PMI Acquisition [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Business Acquisition [Line Items]
Total revenues	$ 2,936,109	$ 2,961,737
Net income	$ (7,914)	$ 13,687

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

Discontinued Operations and Assets Held for Sale - Additional Information (Detail) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2014 USD ($) site	Dec. 31, 2013 USD ($) site
Discontinued Operations and Disposal Groups [Abstract]
Number of locations held for sale \| site	5	2
Impairment charges related to assets held for sale \| $	$ 0.3	$ 0.1

Discontinued Operations and Assets Held for Sale - Schedule of Assets Held for Sale (Detail) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
Long Lived Assets Held-for-sale [Line Items]
Property and equipment, at cost	$ 3,230	$ 1,774
Less accumulated depreciation	(646)	(446)
Net assets held for sale	2,584	1,328
Land [Member]
Long Lived Assets Held-for-sale [Line Items]
Property and equipment, at cost	1,984	932
Buildings and Improvements [Member]
Long Lived Assets Held-for-sale [Line Items]
Property and equipment, at cost	782	543
Equipment and Other [Member]
Long Lived Assets Held-for-sale [Line Items]
Property and equipment, at cost	$ 464	$ 299

Inventory - Schedule of Inventory (Detail) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
Inventory [Line Items]
Inventory	$ 12,069	$ 2,141
Food and Merchandise Inventory [Member]
Inventory [Line Items]
Inventory	6,829
Motor Fuel Inventory [Member]
Inventory [Line Items]
Inventory	5,240	2,141
Motor Fuel Inventory [Member] \| Gasoline [Member]
Inventory [Line Items]
Inventory	3,737	1,901
Motor Fuel Inventory [Member] \| Diesel [Member]
Inventory [Line Items]
Inventory	1,014	$ 240
Motor Fuel Inventory [Member] \| Other [Member]
Inventory [Line Items]
Inventory	$ 489

Property and Equipment - Schedule of Property and Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Property and equipment in service, at cost	$ 449,965	$ 330,278
Accumulated depreciation and amortization	(63,339)	(43,808)
Property and equipment in service, net	386,626	286,470
Construction in progress	4,873	2,259
Property and equipment, net	391,499	288,729
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment in service, at cost	153,181	122,126
Buildings and Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment in service, at cost	176,839	124,479
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment in service, at cost	8,660	7,437
Equipment and Other [Member]
Property, Plant and Equipment [Line Items]
Property and equipment in service, at cost	$ 111,285	$ 76,236

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	Dec. 31, 2012 USD ($)	Oct. 30, 2012 USD ($)	Dec. 31, 2014 USD ($) site	Dec. 31, 2013 USD ($)
Property, Plant and Equipment [Line Items]
Property and equipment, net					$ 391,499	$ 288,729
Property and equipment-total					449,965	330,278
Less: Accumulated depreciation and amortization					63,339	43,808
Depreciation					$ 22,000	16,500
Number of sites sold \| site					4
Gain on sale of sites					$ 1,653
Increase to property and equipment					(1,613)	(2,138)
Sales-Leaseback and Capital Leases [Member]
Property, Plant and Equipment [Line Items]
Property and equipment-total					54,000	52,600
Less: Accumulated depreciation and amortization					12,500	$ 8,400
Lease [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, net					$ 290,100
Predecessor [Member]
Property, Plant and Equipment [Line Items]
Depreciation			$ 2,200	$ 11,900
Ohio [Member]
Property, Plant and Equipment [Line Items]
Number of sites purchased \| site		4
Purchase price		$ 7,100
Lease financing obligations		5,100
Increase to property and equipment		$ 2,000
Florida [Member]
Property, Plant and Equipment [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) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Goodwill [Line Items]
Beginning balance	$ 9,324
Ending balance	40,328	$ 9,324
Wholesale [Member]
Goodwill [Line Items]
Beginning balance	9,324	5,636
Acquisitions	29,473	3,688
Divestitures	(4,227)
Ending balance	34,570	$ 9,324
Retail [Member]
Goodwill [Line Items]
Acquisitions	5,758
Ending balance	$ 5,758

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($)	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2012	Oct. 30, 2012	Dec. 31, 2014	Dec. 31, 2013
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment loss			$ 0
Amount of goodwill expected to be deductible for tax purpose			5,700,000
Amortization expense			$ 11,300,000	$ 4,600,000
Predecessor [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization expense	$ 300,000	$ 1,900,000

Goodwill and Intangible Assets - Schedule of Intangible Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Amount	$ 102,725	$ 59,987
Finite-lived intangible assets, Accumulated Amortization	(24,945)	(12,982)
Intangible assets, Net Amount	77,780	47,005
Wholesale Fuel Supply Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Amount	56,326	25,736
Finite-lived intangible assets, Accumulated Amortization	(15,915)	(9,059)
Finite-lived intangible assets, Net Carrying Amount	40,411	16,677
Wholesale Fuel Distribution Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Amount	31,803	26,180
Finite-lived intangible assets, Accumulated Amortization	(4,860)	(2,282)
Finite-lived intangible assets, Net Carrying Amount	26,943	23,898
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Amount	1,484	634
Finite-lived intangible assets, Accumulated Amortization	(433)	(78)
Finite-lived intangible assets, Net Carrying Amount	1,051	556
Covenant Not to Compete [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Amount	2,951	2,676
Finite-lived intangible assets, Accumulated Amortization	(776)	(253)
Finite-lived intangible assets, Net Carrying Amount	2,175	2,423
Below Market Leases [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Amount	10,161	4,761
Finite-lived intangible assets, Accumulated Amortization	(2,961)	(1,310)
Finite-lived intangible assets, Net Carrying Amount	$ 7,200	$ 3,451

Goodwill and Intangible Assets - Schedule of Expected Amortization Expense (Detail) $ in Thousands	Dec. 31, 2014 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2015	$ 7,775
2016	7,461
2017	6,991
2018	6,225
2019	$ 5,294

Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
Accrued Liabilities and Other Liabilities [Abstract]
Interest expense	$ 569	$ 444
Professional fees	1,243	1,365
Equity-based incentive compensation	4,994	3,141
Taxes other than income	3,410	1,169
Management fees payable to affiliate	188	139
Termination benefits	2,357
Acquisition costs	3,783
Other	4,417	1,750
Total accrued expenses and other current liabilities	$ 20,961	$ 8,008

Debt - Summary of Debt Outstanding (Detail) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Sep. 24, 2013
Debt Instrument [Line Items]
Revolving credit facility	$ 200,400	$ 146,330
Note payable	929	980
Total	227,579	173,560
Current portion-included in accrued expenses and other current liabilities	26,303	51
Long-term debt	201,276	173,509
Total	227,579	173,560
Rocky Top Acquisition [Member]
Debt Instrument [Line Items]
Current portion-included in accrued expenses and other current liabilities			$ 26,200
Long-term debt	$ 26,250	$ 26,250	$ 26,200

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Debt -Additional Information (Detail)		1 Months Ended		12 Months Ended
Debt -Additional Information (Detail)	Sep. 24, 2013 USD ($)	Feb. 28, 2015	Mar. 31, 2014 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Debt Instrument [Line Items]
Financing associated with Rocky Top acquisition				$ 26,303,000	$ 51,000
Rocky Top Acquisition [Member]
Debt Instrument [Line Items]
Financing issued, assumed to be payable year				2015
Interest rate (as a percent)	7.70%
Frequency of periodic payment	Monthly
Period over which purchase consideration will be paid	5 years
Average purchase consideration	$ 5,300,000
Financing associated with Rocky Top acquisition	$ 26,200,000
Rocky Top Acquisition [Member] \| Subsequent Events [Member]
Debt Instrument [Line Items]
Site purchase period		5 years
Site purchase beginning period		2016
Credit Facility [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 550,000,000
Debt maturity date				Mar. 04, 2019
Amount by which maximum borrowing capacity may be increased			$ 100,000,000
Nominal amount available under credit facility				$ 333,200,000
Deferred financing costs written off				$ 700,000
Senior leverage ratio				3.00
Credit Facility [Member] \| Senior Secured Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Weighted-average interest rate				2.70%
Letters of credit outstanding				$ 16,400,000	$ 12,300,000
Credit Facility [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Commitment fee on unused 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 unused portion of revolving credit (as a percent)			0.50%
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] \| Maximum [Member] \| Thereafter December 31, 2014 [Member]
Debt Instrument [Line Items]
Total leverage ratio				4.50
Credit Facility [Member] \| Maximum [Member] \| After July 2, 2014 but Prior to December 31, 2014 [Member]
Debt Instrument [Line Items]
Total leverage ratio				4.50
Credit Facility [Member] \| Senior Notes [Member] \| Two Quarters Following Closing of Material Acquisition [Member]
Debt Instrument [Line Items]
Senior leverage ratio				5.50
Credit Facility [Member] \| Senior Notes [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Aggregate principal amount				$ 175,000,000
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%
Swing-Line Loans [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 10,000,000
Standby Letters of Credit [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 45,000,000
Notes Payable [Member]
Debt Instrument [Line Items]
Debt maturity date				Jul. 01, 2018
Notes Payable [Member] \| FLORIDA [Member]
Debt Instrument [Line Items]
Aggregate principal amount				$ 1,000,000
Interest rate (as a percent)				4.00%

Debt - Schedule of Principal Payments Due (Detail) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
Long-term Debt, Rolling Maturity [Abstract]
2015	$ 26,303
2016	55
2017	57
2018	764
2019	200,400
Total	$ 227,579	$ 173,560

Lease Financing Obligations and Operating Leases - Schedule of Future Minimum Lease Payments Under Lease Financing Obligations (Detail) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
Capital Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2015	$ 6,112
2016	6,108
2017	6,059
2018	6,115
2019	6,250
Thereafter	64,339
Total future minimum lease payments	94,983
Less interest component	(32,195)
Present value of minimum lease payments	62,788
Present value of minimum lease payments	62,788
Current portion	2,780	$ 2,568
Long-term portion	$ 60,008	$ 64,364

Lease Financing Obligations and Operating Leases - Additional Information (Detail) $ in Millions		1 Months Ended			2 Months Ended	10 Months Ended	12 Months Ended
	Oct. 01, 2014	Dec. 01, 2013 site	Dec. 31, 2012 site	May 31, 2012 site	Dec. 31, 2012 USD ($)	Oct. 30, 2012 USD ($)	Dec. 31, 2014 USD ($) Lease $ / Gallon	Dec. 31, 2013 USD ($)
Property Subject to or Available for Operating Lease [Line Items]
Non-cancelable operating leases expiry period							2028
Period of lease	10 years
Gain on termination of lease							$ 0.4	$ 0.2
Operating leases expiry period							2028
Gasoline Stations [Member]
Property Subject to or Available for Operating Lease [Line Items]
Contingent rental expense under operating lease arrangements							$ 1.0	$ 1.0
New Jersey [Member]
Property Subject to or Available for Operating Lease [Line Items]
Number of additional gas station sites leased \| site			25
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							9
Number of leases intent to terminate							5
Master Lease Agreement [Member] \| New Jersey [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 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					$ 0.2	$ 1.7
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
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%
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, 2014 USD ($)
Property Subject to or Available for Operating Lease [Line Items]
2015	$ 16,417
2016	14,325
2017	12,801
2018	11,122
2019	10,014
Thereafter	51,529
Total future minimum lease payments	$ 116,208

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, 2014 USD ($)
Property Subject to or Available for Operating Lease [Line Items]
2015	$ 32,014
2016	28,605
2017	24,135
2018	20,873
2019	20,538
Thereafter	138,205
Total future minimum lease payments	264,370
Third Parties [Member]
Property Subject to or Available for Operating Lease [Line Items]
2015	17,678
2016	14,092
2017	9,441
2018	5,996
2019	5,475
Thereafter	16,338
Total future minimum lease payments	69,020
CST [Member]
Property Subject to or Available for Operating Lease [Line Items]
2015	2,475
2016	2,475
2017	2,475
2018	2,475
2019	2,475
Thereafter	11,756
Total future minimum lease payments	24,131
LGO [Member]
Property Subject to or Available for Operating Lease [Line Items]
2015	11,861
2016	12,038
2017	12,219
2018	12,402
2019	12,588
Thereafter	110,111
Total future minimum lease payments	$ 171,219

Asset Retirement Obligations - Rollforward of Partnership's Asset Retirement Obligation (Detail) - USD ($) $ in Thousands	2 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2013
Asset Retirement Obligation [Abstract]
Beginning balance		$ 2,151	$ 588
Recognition of new asset retirement obligations			187
Changes in estimated cash flows or settlement dates		17,149	1,398
Accretion	$ 4	359	50
Obligations settled		(550)	(72)
Ending balance	$ 588	19,109	2,151
Current portion, classified within accrued expenses and other current liabilities		5	280
Long-term portion, classified within noncurrent other liabilities		$ 19,104	$ 1,871

Environmental Matters - Summary of Roll Forward of Environmental Liabilities, on an Undiscounted Basis (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Site Contingency [Line Items]
Beginning balance	$ 1,238	$ 1,177
Provision for new environmental losses		650
Liabilities assumed in acquisitions	150
Changes in estimates for previously incurred losses	30	(144)
Payments	(344)	(445)
Ending balance	1,074	1,238
Current portion	372	477
Long-term portion	702	761
Predecessor [Member]
Site Contingency [Line Items]
Beginning balance	18,259	21,208
Changes in estimates for previously incurred losses	(626)	373
Payments	(2,968)	(3,322)
Ending balance	$ 14,665	$ 18,259

Environmental Matters - Additional Information (Detail) $ in Millions	Dec. 31, 2014 USD ($)
Accrual for Environmental Loss Contingencies [Roll Forward]
Third-party escrow funds, state funds or insurance	$ 1.1

Environmental Matters - Schedule of Break Down of Indemnification Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
Site Contingency [Line Items]
Third-party escrows	$ 1,100
Predecessor [Member]
Site Contingency [Line Items]
Third-party escrows	5,136	$ 6,707
State funds	2,398	3,210
Insurance coverage	4,967	5,460
Total indemnification assets	$ 12,501	$ 15,377

Commitments and Contingencies - Additional Information (Detail) - gal	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2012	Oct. 30, 2012	Dec. 31, 2014	Dec. 31, 2013
Predecessor [Member]
Long-term Purchase Commitment [Line Items]
Purchase of product under the existing supply agreements	90,000,000	431,200,000	869,500,000	586,300,000

Commitments and Contingencies - Schedule of Total Future Minimum Volume Purchase Requirements (Detail) gal in Thousands	Dec. 31, 2014 gal
Commitments and Contingencies Disclosure [Abstract]
2015	414,280
2016	320,213
2017	256,755
2018	242,089
2019	233,005
Thereafter	2,307,748
Total	3,774,090

Fair Value Measurements - Additional Information (Detail) - USD ($)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Fair Value Disclosures [Abstract]
Transfers between levels	$ 0	$ 0	$ 0

Partners' Capital - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended					12 Months Ended
	Oct. 31, 2014	Sep. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Jan. 31, 2013	Dec. 31, 2014
Common Units [Member]
Limited Partners' Capital Account [Line Items]
Units issued		4,140,000		3,565,000
Units issued	2,045		4,172		1,044
Proceeds from offering and overallotment exercise, net of underwriters discount, structuring fee and related costs		$ 135.0		$ 91.4
Average price of units		$ 33.99		$ 26.90
Common Units [Member] \| Predecessor [Member]
Limited Partners' Capital Account [Line Items]
Units issued						6,900,000
Common Units [Member] \| Mr. Topper [Member]
Limited Partners' Capital Account [Line Items]
Units issued				6,304
Grant-date fair value of units				$ 0.2
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
Common Units [Member] \| Dunne Manning Inc. (DMI) [Member]
Limited Partners' Capital Account [Line Items]
Units issued			92,683
Units issued	101,456
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) - USD ($) $ in Thousands					12 Months Ended
	Nov. 10, 2014	Oct. 31, 2014	Oct. 01, 2014	Mar. 15, 2014	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accrued severance and benefit costs					$ 2,357
Members of Board of Directors [Member] \| Phantom Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted					12,358
Members of Board of Directors [Member] \| Profits Interests [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted					15,429
Long-term Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of common units to be delivered under the Plan					1,505,000
Fair value of non-vested awards outstanding					$ 10,400
Compensation expense					$ 9,400	$ 3,100
Weighted average period for recognition of unrecognized compensation expense					1 year 8 months 12 days
Accrued severance and benefit costs					$ 2,400
Long-term Incentive Plan [Member] \| Phantom Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested			167,535
Fair value of non-vested awards outstanding					$ 200
Date of vesting period for units issued					Nov. 10, 2015
Granted	6,141				132,180
Long-term Incentive Plan [Member] \| Profits Interests [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested			9,622
Granted						18,689
Long-term Incentive Plan [Member] \| Members of Board of Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Date of vesting period for units issued					Oct. 01, 2014
Long-term Incentive Plan [Member] \| Members of Board of Directors [Member] \| Phantom Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested		2,045
Long-term Incentive Plan [Member] \| Members of Board of Directors [Member] \| Profits Interests [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested		15,429
Long-term Incentive Plan [Member] \| Selling, General and Administrative Expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Incremental charge recorded on accelerated vesting of shares					$ 4,500
Long-term Incentive Plan [Member] \| Selling, General and Administrative Expenses [Member] \| Members of Board of Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Incremental charge recorded on accelerated vesting of shares					$ 100
Long-term Incentive Plan [Member] \| First Year [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of awards vest on grant date				33.00%
Long-term Incentive Plan [Member] \| Second Year [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of awards vest on grant date				33.00%
Long-term Incentive Plan [Member] \| 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 Incentive Compensation - Summary of Award Activity (Detail) - Long-term Incentive Plan [Member] - shares			12 Months Ended
	Nov. 10, 2014	Oct. 01, 2014	Dec. 31, 2014	Dec. 31, 2013
Phantom Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested at beginning of period			433,373
Granted	6,141		132,180
Forfeited			(4,829)
Vested		(167,535)
Non-vested at end of period			249,235	433,373
Phantom Units [Member] \| Vested on March 14, 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested			(143,954)
Phantom Units [Member] \| Vested on October 1, 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested			(167,535)
Profits Interests [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested at beginning of period			9,067
Granted				18,689
Vested		(9,622)
Non-vested at end of period				9,067
Profits Interests [Member] \| Vested on October 1, 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested				(9,622)

Equity-Based Incentive Compensation - Summary of Award Activity (Parenthetical) (Detail) - Phantom Units [Member] - Long-term Incentive Plan [Member]	12 Months Ended
	Dec. 31, 2014 shares
Vested on March 14, 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common units were withheld for taxes	51,271
Vested on October 1, 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common units were withheld for taxes	66,079

Equity-Based Incentive Compensation - Schedule of Partnership Granted Awards to Members of Board of Directors of General Partner as Portion of Director Compensation (Detail) - Members of Board of Directors [Member]	12 Months Ended
	Dec. 31, 2014 shares
Phantom Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted	12,358
Non-vested at end of period	6,141
Phantom Units [Member] \| Vested on March 14, 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested	(4,172)
Phantom Units [Member] \| Vested on October 1, 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested	(2,045)
Profits Interests [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted	15,429
Profits Interests [Member] \| Vested on October 1, 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested	(15,429)

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	2 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2013
Current Income Tax Expense Benefit Continuing Operations [Line Items]
Net deferred tax asset	$ 9,900	$ 27,909	$ 19,399
Net of deferred tax liability		50,856	24,238
Valuation allowance adjustment	$ 332	(1,972)	(1,543)
2012 and 2013 Acquisition [Member]
Current Income Tax Expense Benefit Continuing Operations [Line Items]
Net of deferred tax liability			7,800
Valuation allowance adjustment			2,800
2014 Acquisition [Member]
Current Income Tax Expense Benefit Continuing Operations [Line Items]
Net deferred tax asset		5,200
Net of deferred tax liability		19,900
Valuation allowance adjustment		1,400
Other Current Assets [Member]
Current Income Tax Expense Benefit Continuing Operations [Line Items]
Deferred Tax Assets, Current		800
Maximum [Member]
Current Income Tax Expense Benefit Continuing Operations [Line Items]
Entity not subject to income taxes difference in bases amount		$ 3,700	$ 4,500
Percentage of non-qualifying income		10.00%

Income Taxes - Schedule of Provision (Benefit) for Income Taxes (Detail) - USD ($) $ in Thousands	2 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2013
Current expense
Federal	$ 269	$ 141	$ 1,111
State	73	265	121
Total current income tax expense	342	406	1,232
Deferred expense (benefit)
Federal		(1,963)	(2,329)
State		203	(619)
Total deferred income tax expense (benefit)		(1,762)	(2,948)
Total income tax expense (benefit)	$ 342	$ (1,354)	$ (1,716)

Income Taxes - Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Deferred income tax assets
Deferred rent income		$ 319
Deferred rent expense	$ 241	365
Lease financing obligations	24,737	23,936
Asset retirement obligations	6,057	787
Above market lease liability	2,053	1,024
Other	496	61
Total deferred income tax assets	33,584	26,492
Valuation allowance	(5,675)	(7,093)
Net deferred income tax assets	27,909	19,399	$ 9,900
Deferred income tax liabilities
Deferred rent income	271
Property and equipment	39,563	22,964
Intangible assets	10,650	1,274
Other	372
Total deferred income tax liabilities	50,856	24,238
Net deferred income tax liabilities	$ 22,947	$ 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, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Consolidated income (loss) from continuing operations before income taxes - all domestic	$ (1,014)	$ (7,525)	$ 16,354
(Income) loss from continuing operations before income taxes of non-taxable entities	1,037	325	(15,638)
Income (loss) from continuing operations before income taxes of LGWS	23	(7,200)	716
Federal income taxes at statutory rate	8	(2,448)	244
Increase (decrease) due to:
Nondeductible expenses		3,094
Change in valuation allowance	332	(1,972)	(1,543)
State income taxes, net of federal income tax benefit and other	2	(28)	(417)
Total income tax expense (benefit)	$ 342	$ (1,354)	$ (1,716)

Net Income per Limited Partnership Unit - Additional Information (Detail) $ / shares in Units, $ in Millions		12 Months Ended
	Feb. 25, 2015 USD ($) $ / shares	Dec. 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 Events [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Quarterly dividend declared \| $	$ 13.3
Quarterly dividend declared (in dollars per unit)	$ 0.5425
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	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Numerator:
Distributions paid		$ 41,463	$ 25,998	$ 36,740
Denominator:
Weighted average limited partnership units outstanding-basic	7,525,000	12,402,938	7,731,471
Weighted average limited partnership units outstanding-diluted	7,525,000	12,402,938	7,780,357
Common Units [Member]
Numerator:
Distributions paid		$ 25,544	$ 12,999
Allocation of distributions in excess of net income		(29,532)	(3,842)
Limited partners' interest in net income (loss) -basic		(3,988)	9,157
Adjustment for phantom units			29
Limited partners' interest in net income (loss) -diluted		$ (3,988)	$ 9,186
Denominator:
Weighted average limited partnership units outstanding-basic		12,402,938	7,731,471
Adjustment for phantom units			48,886
Weighted average limited partnership units outstanding-diluted		12,402,938	7,780,357
Net income per limited partnership unit-basic		$ (0.32)	$ 1.18
Net income per limited partnership unit-diluted		$ (0.32)	$ 1.18
Subordinated Units [Member]
Numerator:
Distributions paid		$ 15,652	$ 12,999
Allocation of distributions in excess of net income		(18,071)	(4,086)
Limited partners' interest in net income (loss) -basic		(2,419)	8,913
Limited partners' interest in net income (loss) -diluted		$ (2,419)	$ 8,913
Denominator:
Weighted average limited partnership units outstanding-basic		7,525,000	7,525,000
Weighted average limited partnership units outstanding-diluted		7,525,000	7,525,000
Net income per limited partnership unit-basic		$ (0.32)	$ 1.18
Net income per limited partnership unit-diluted		$ (0.32)	$ 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) - $ / shares	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Earnings Per Share [Abstract]
Quarterly dividend distributions paid (in dollars per unit)	$ 2.0800	$ 1.7273

Related-Party Transactions - Additional Information (Detail)		1 Months Ended		2 Months Ended	9 Months Ended	10 Months Ended	12 Months Ended			19 Months Ended
	Oct. 01, 2014 USD ($) $ / Gallon	Mar. 31, 2013 USD ($) site	Sep. 30, 2012 USD ($)	Dec. 31, 2012 USD ($)	Sep. 30, 2014	Oct. 30, 2012 USD ($)	Dec. 31, 2014 USD ($) Location Sublease $ / gal	Dec. 31, 2013 USD ($) Gallon	Aug. 31, 2013	Aug. 31, 2012	Jun. 01, 2014	Sep. 30, 2013 USD ($)	Dec. 31, 2008 USD ($)
Related Party Transaction [Line Items]
Fuel distribution and lease agreements, renewal terms	5 years
Fuel distribution and lease agreements terms	10 years
Fuel distribution agreement, fixed mark-up per gallon \| $ / Gallon	0.06
Cost of revenues from fuel sales to related parties				$ 157,325,000			$ 735,202,000	$ 989,326,000
Rent income from related parties				3,228,000			$ 21,494,000	26,059,000
Term period of Franchise Agreement							15 years
Amended agreement effective date							Oct. 01, 2014
Master Lease Agreement, effective date					Jun. 01, 2014
Lessor right to sever leased premises percentage											5.00%
Payment to affiliate for commission sites								3,508,000
Payments to affiliates for motor fuel inventory								2,100,000
Rental expenses under operating leases agreements				2,045,000			$ 19,051,000	15,509,000
Management fee							15,400,000
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
Related party advances							5,400,000
Advance repayments from related party							3,000,000
Interest expense				1,926,000			$ 16,631,000	$ 14,182,000
Payment to cancel the mandatorily redeemable preferred equity pertaining to face value				12,000,000
Retail Fuel Distribution [Member]
Related Party Transaction [Line Items]
Variable fee per gallon \| $ / gal							0.015
Minimum [Member] \| Wholesale Fuel Distribution Rights [Member]
Related Party Transaction [Line Items]
Variable fee per gallon \| $ / gal							0.000
Maximum [Member] \| Wholesale Fuel Distribution Rights [Member]
Related Party Transaction [Line Items]
Variable fee per gallon \| $ / gal							0.003
Predecessor [Member]
Related Party Transaction [Line Items]
Cost of revenues from fuel sales to related parties						$ 697,868,000
Rent income from related parties						5,969,000
Rental expenses under operating leases agreements						9,563,000
Interest expense						11,369,000
Rights of First Refusal [Member]
Related Party Transaction [Line Items]
Business combination rights description							Rights of First Refusal. The Amended Omnibus Agreement provides that Mr. Topper, DMI and LGO agree, and are required to cause their controlled affiliates to agree, that for so long as Mr. Topper is an officer or director of the General Partner or CST, if (a) Mr. Topper, DMI, LGO, or any of their controlled affiliates have the opportunity to acquire assets used, or a controlling interest in any business primarily engaged, in the wholesale motor fuel distribution or retail gas station operation businesses, and (b) the assets or businesses proposed to be acquired have a value exceeding $5.0 million in the aggregate, then Mr. Topper, DMI, LGO, or their controlled affiliates will offer such acquisition opportunity to the Partnership and give the Partnership a reasonable opportunity to acquire, at the same price plus any related transaction costs and expenses, such assets or business, either before or promptly after the consummation of such acquisition by Mr. Topper, DMI, LGO, or their controlled affiliates. The decision to acquire or not acquire any such assets or businesses requires the approval of the conflicts committee of the board of directors of the General Partner. Any assets or businesses that the Partnership does not acquire pursuant to the right of first refusal may be acquired and operated by Mr. Topper, DMI, LGO, or their controlled affiliates.
Rights of First Offer [Member]
Related Party Transaction [Line Items]
Business combination rights description							Rights of First Offer. The Amended Omnibus Agreement provides that Mr. Topper, DMI and LGO agree, and are required to cause their controlled affiliates to agree, for so long as Mr. Topper is an officer or director of the General Partner or CST, to notify the Partnership of their desire to sell any of their assets or businesses if (a) Mr. Topper, DMI, LGO, or any of their controlled affiliates, decides to attempt to sell (other than to another controlled affiliate of Mr. Topper, DMI or LGO) any assets used, or any interest in any business primarily engaged, in the wholesale motor fuel distribution or retail gas station operation businesses, to a third party and (b) the assets or businesses proposed to be sold have a value exceeding $5.0 million in the aggregate. Prior to selling such assets or businesses to a third party, Mr. Topper, DMI and LGO are required to negotiate with the Partnership exclusively and in good faith for a reasonable period of time in order to give the Partnership an opportunity to enter into definitive documentation for the purchase and sale of such assets or businesses on terms that are mutually acceptable to Mr. Topper, DMI, LGO, or their controlled affiliates, and the Partnership. If the Partnership and Mr. Topper, DMI, LGO, or their controlled affiliates have not entered into a letter of intent or a definitive purchase and sale agreement with respect to such assets or businesses within such period, Mr. Topper, DMI, LGO, and their controlled affiliates, have the right to sell such assets or businesses to a third party following the expiration of such period on any terms that are acceptable to Mr. Topper, DMI, LGO, or their controlled affiliates, and such third party.
Omnibus Agreement [Member] \| Minimum [Member]
Related Party Transaction [Line Items]
Initial management fee, per month							$ 670,000
Sale of Wholesale Fuel Supply Contracts [Member]
Related Party Transaction [Line Items]
Aggregate purchase price of Contract							5,700,000
Earn-out amount purchase price of Contract							$ 800,000
Number of lease locations terminated \| Location							78
Number of subleases locations assigned to DMI or its affiliates \| Sublease							12
Volume of contract \| Gallon								94,000,000
Rent expense for the leasehold sites								$ 600,000
Amount recognized in excess of purchase price over the net book value of the net assets	$ 2,300,000
Sub Wholesaler Contract [Member]
Related Party Transaction [Line Items]
Volume of contract \| Gallon								36,000,000
Single Customer [Member]
Related Party Transaction [Line Items]
Volume of contract \| Gallon								28,000,000
Contract expiration year							2015
Amended and Restated Omnibus Agreement [Member]
Related Party Transaction [Line Items]
Initial term of agreement							5 years
Additional renewable term of Agreement							1 year
Notice period for termination							180 days
LGO [Member]
Related Party Transaction [Line Items]
Amounts receivable							$ 10,300,000	$ 16,300,000
Lessor right to sever leased premises percentage											7.00%
Deferred rent income liability								1,700,000
Lease termination date							Sep. 01, 2013
Write-off of deferred rent income							$ 400,000
LGO [Member] \| Omnibus Agreement [Member]
Related Party Transaction [Line Items]
Management fee				1,100,000			6,100,000	6,600,000
CST [Member]
Related Party Transaction [Line Items]
Total revenues							13,200,000
Cost of revenues from fuel sales to related parties							12,800,000
Rent income from related parties							400,000
Amounts receivable							3,200,000
CST [Member] \| Fuel Sales [Member]
Related Party Transaction [Line Items]
Amounts receivable							2,200,000
CST [Member] \| Omnibus Agreement [Member]
Related Party Transaction [Line Items]
Revised management fee per month							2,500,000
Predecessor Entity to Affiliate [Member]
Related Party Transaction [Line Items]
Maintenance and environmental monitoring and remediation activities							1,100,000	300,000
Aircraft usage costs							300,000	100,000
Predecessor Entity to Affiliate [Member] \| Predecessor [Member]
Related Party Transaction [Line Items]
Management fees						3,700,000
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
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
Other Related Parties [Member]
Related Party Transaction [Line Items]
Total revenues				17,700,000		88,800,000	75,800,000	103,200,000
Amounts receivable							400,000	1,100,000
Pinehurst Services [Member]
Related Party Transaction [Line Items]
Management fee							15,400,000
Gasoline Stations [Member] \| LGO [Member]
Related Party Transaction [Line Items]
Rental expenses under operating leases agreements				$ 200,000		$ 600,000	1,100,000	$ 1,000,000
General Partner [Member] \| CST [Member] \| Transaction Costs [Member]
Related Party Transaction [Line Items]
Amounts receivable							$ 1,000,000

Related-Party Transactions - Summary of Revenues from Related Parties (Detail) - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2012	Oct. 30, 2012	Dec. 31, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Revenues from fuel sales to related parties	$ 145,168		$ 676,210	$ 912,629
Rent income from related parties	3,228		20,404	25,337
Cost of revenues from fuel sales to related parties	$ 139,736		$ 660,147	$ 887,804
Predecessor [Member]
Related Party Transaction [Line Items]
Revenues from fuel sales to related parties		$ 621,139
Rent income from related parties		5,708
Cost of revenues from fuel sales to related parties		$ 609,371

Segment Reporting - Additional Information (Detail)	12 Months Ended
Segment Reporting - Additional Information (Detail)	Dec. 31, 2014 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								12 Months Ended
	Dec. 31, 2012	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Segment Reporting Information [Line Items]
Revenues from fuel sales	$ 143,695									$ 1,788,963	$ 877,685
Revenues from food and merchandise sales										71,307
Rent income										43,258	41,577
Other revenue	109									1,280	1,676
Total revenues	311,774	$ 587,363	$ 832,742	$ 767,191	$ 482,021	$ 485,428	$ 490,574	$ 488,196	$ 471,861	2,669,317	1,936,059
Depreciation and amortization	2,551									32,981	20,963
Interest expense	(1,926)									(16,631)	(14,182)
Income tax expense (benefit)	342									(1,354)	(1,716)
Net income (loss)	$ (1,356)									(6,171)	18,070	$ (1,356)
Expenditures for long-lived assets										177,534	49,293
Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenues from fuel sales										2,553,472	1,892,806
Wholesale [Member]
Segment Reporting Information [Line Items]
Rent income										38,498	40,210
Other revenue										837	1,676
Total revenues										2,347,739	1,922,766
Depreciation and amortization										28,955	20,288
Interest expense										(5,678)	(4,479)
Net income (loss)										40,589	41,841
Expenditures for long-lived assets										124,078	49,144
Wholesale [Member] \| Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenues from fuel sales										2,104,128	1,824,568
Wholesale [Member] \| Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Revenues from fuel sales										204,276	57,988
Retail [Member]
Segment Reporting Information [Line Items]
Revenues from food and merchandise sales										71,307
Rent income										4,760	1,367
Other revenue										443
Total revenues										525,854	69,605
Depreciation and amortization										4,026	675
Interest expense										(503)	(169)
Net income (loss)										2,761	623
Expenditures for long-lived assets										53,456	149
Retail [Member] \| Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenues from fuel sales										449,344	68,238
Unallocated [Member]
Segment Reporting Information [Line Items]
Total revenues										(204,276)	(57,988)
Interest expense										(10,450)	(9,534)
Income tax expense (benefit)										(1,354)	(1,716)
Net income (loss)										(49,521)	(24,394)
Unallocated [Member] \| Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Revenues from fuel sales										$ (204,276)	$ (57,988)

Interim Financial Results - Schedule of Interim Financial Results (Detail) - USD ($) $ / shares in Units, $ in Thousands	2 Months Ended	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013
Income Statement [Abstract]
Total revenues	$ 311,774	$ 587,363	$ 832,742	$ 767,191	$ 482,021	$ 485,428	$ 490,574	$ 488,196	$ 471,861	$ 2,669,317	$ 1,936,059
Operating income (loss)	881	(6,850)	8,430	1,574	5,486	6,113	7,457	9,109	7,498	8,640	30,177
Net income (loss)	(1,356)	(13,654)	4,163	1,892	1,428	3,920	4,924	5,469	3,757	(6,162)	18,070
Limited partners' interest in net income	$ (1,356)	$ (13,637)	$ 4,155	$ 1,892	$ 1,428	$ 3,920	$ 4,924	$ 5,469	$ 3,757	$ (6,407)	$ 18,070
Net income (loss) per common and subordinated unit-basic	$ (0.09)	$ (0.60)	$ 0.21	$ 0.10	$ 0.07	$ 0.25	$ 0.33	$ 0.36	$ 0.25	$ (0.32)	$ 1.18
Net income (loss) per common and subordinated unit-diluted	$ (0.09)	$ (0.60)	$ 0.21	$ 0.10	$ 0.07	$ 0.25	$ 0.33	$ 0.36	$ 0.25	$ (0.32)	$ 1.18

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References + Details

- Definition

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

+ References + Details

Supplemental Cash Flow Information - Schedule of Supplemental Cash Flow Information (Detail) - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2012	Oct. 30, 2012	Dec. 31, 2014	Dec. 31, 2013
Schedule Of Supplemental Cash Flow [Line Items]
Accounts receivable	$ 12,850		$ 2,619	$ (1,684)
Accounts receivable from related parties	(6,720)		4,511	(8,377)
Inventories			3,235	(2,085)
Environmental indemnification asset			164	(61)
Other current assets	(503)		(67)	(1,452)
Other assets	(542)		(3,218)	(396)
Accounts payable	(3,207)		(20,438)	4,288
Motor fuel taxes payable	(519)		2,553	(2,269)
Income taxes payable	342			(333)
Accrued expenses and other current liabilities	(671)		478	1,313
Environmental liability			(164)	61
Other long-term liabilities	1,111		(95)	(1,342)
Changes in operating assets and liabilities, net of acquisitions	2,141		(10,422)	(12,337)
Supplemental Disclosure of Cash Flow Information:
Cash paid for interest	2,355		14,134	11,375
Cash paid for income taxes			632	1,729
Supplemental Schedule of Noncash Investing and Financing Activities
Sales of property and equipment in Section 1031 like-kind exchange transaction			(4,670)
Removal of property and equipment and capital lease obligation for sites terminated from Getty lease			(1,613)	(2,138)
Change in estimate of asset retirement obligations			$ 16,877	1,087
Lessor direct costs incurred and deferred rent income recorded related to lease transaction between affiliate and unrelated third-party				1,700
Issuance of note payable in connection with purchase of sites				1,000
Issuance of note payable in connection with Rocky Top acquisition				26,250
Issuance of capital lease obligations and recognition of asset retirement obligation related to Getty lease	$ 4,823			$ 360
Predecessor [Member]
Schedule Of Supplemental Cash Flow [Line Items]
Accounts receivable		$ 5,015
Accounts receivable from related parties		(28,061)
Inventories		1,049
Environmental indemnification asset		3,795
Other current assets		(1,038)
Other assets		(246)
Accounts payable		6,355
Motor fuel taxes payable		2,197
Accrued expenses and other current liabilities		2,490
Environmental liability		(3,929)
Other long-term liabilities		1,417
Changes in operating assets and liabilities, net of acquisitions		(10,956)
Supplemental Disclosure of Cash Flow Information:
Cash paid for interest		11,134
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

Subsequent Events - Additional Information (Detail) $ in Millions					12 Months Ended
	Feb. 17, 2015 USD ($)	Jan. 08, 2015 USD ($) Store	Jan. 01, 2015 $ / Gallon shares gal	Oct. 01, 2014 shares	Dec. 31, 2014 Store $ / Gallon
Subsequent Event [Line Items]
Fuel gross profit margin per gallon \| $ / Gallon					0.05
Profits Interests [Member] \| Mr. Topper [Member]
Subsequent Event [Line Items]
Number of awards granted to employees \| shares				10,997
Period of vesting period for units issued					2015-03
Erickson Acquisition [Member]
Subsequent Event [Line Items]
Number of convenience stores					64
Erickson Acquisition [Member] \| Stores Owned Fee Simple [Member]
Subsequent Event [Line Items]
Number of convenience stores					59
Erickson Acquisition [Member] \| Long Term Leases [Member]
Subsequent Event [Line Items]
Number of convenience stores					5
Subsequent Events [Member]
Subsequent Event [Line Items]
Purchase of wholesale fuel distribution assets \| $		$ 43.5
Subsequent Events [Member] \| Landmark [Member]
Subsequent Event [Line Items]
Number of convenience stores		22
Subsequent Events [Member] \| Erickson Acquisition [Member]
Subsequent Event [Line Items]
Aggregate purchase price \| $	$ 85.0
CST [Member]
Subsequent Event [Line Items]
Contribution Agreement date					Dec. 16, 2014
Fuel Distribution Agreement description					Immediately prior to Closing and effective January 1, 2015, CST Services, CSTMS and certain subsidiaries of CST Services (“Purchasers”) entered into a fuel distribution agreement (the “Fuel Distribution Agreement”), pursuant to which CSTMS will, on an annual basis, sell and deliver to the Purchasers, and the Purchasers will purchase, for at least 10 years no less than 1.57 billion gallons of branded and unbranded motor fuels at a fixed net margin of $0.05 per gallon for resale at retail sites operated by such Purchasers.
CST [Member] \| Subsequent Events [Member]
Subsequent Event [Line Items]
Limited partner interest			5.00%
Newly issued common units \| shares			1,497,946
Fixed net margin per gallon \| $ / Gallon			0.05
CST [Member] \| Subsequent Events [Member] \| Minimum [Member]
Subsequent Event [Line Items]
Fuel distribution purchase, quantity \| gal			1,570,000,000
Fuel distribution purchase, term			10 years
CST Fuel [Member]
Subsequent Event [Line Items]
Limited partner interest					100.00%
CST Brands, Inc. [Member]
Subsequent Event [Line Items]
Limited partner interest					95.00%

Schedule II - Valuation and Qualifying Accounts (Detail) - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2012	Oct. 31, 2012	Dec. 31, 2014	Dec. 31, 2013
Allowance for Doubtful Accounts - Accounts Receivable [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning Balance			$ 136
Charged to Costs and Expenses			618	$ 161
Recoveries	$ 0		0	0
Write Offs				25
Ending Balance			754	136
Allowance for Doubtful Accounts - Accounts Receivable [Member] \| Predecessor [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning Balance	124	$ 37
Charged to Costs and Expenses		87
Recoveries		0
Ending Balance		$ 124
Valuation Allowance - Deferred Tax Assets [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning Balance			7,093	9,893
Charged to Costs and Expenses	332		(1,418)	(1,543)
Charged to Other Accounts	9,561			(1,257)
Recoveries	0		0	0
Ending Balance	$ 9,893		$ 5,675	$ 7,093

Schedule II - Valuation and Qualifying Accounts (Parenthetical) (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2014 USD ($)
Predecessor [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Increase in net deferred tax assets	$ 8.5