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Document and Entity Information Document - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Feb. 17, 2016	Jun. 30, 2015
Document Information [Line Items]
Entity Registrant Name	CrossAmerica Partners LP
Entity Central Index Key	0001538849
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	FY
Trading Symbol	CAPL
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 551.4
Limited Partner
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		25,585,922
Subordinated Units
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		7,525,000

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash	$ 1,192	$ 15,170
Accounts receivable, net of allowances of $1,090 and $754, respectively	18,605	23,435
Accounts receivable from related parties	2,653	14,897
Inventories	15,739	12,069
Assets held for sale	3,288	2,584
Other current assets, net	8,292	7,167
Total current assets	49,769	75,322
Property and equipment, net	628,564	391,499
Intangible assets, net	82,315	77,780
Goodwill	80,821	40,328
Other assets	11,625	12,034
Total assets	853,094	596,963
Current liabilities:
Current portion of debt and capital lease obligations	8,342	29,083
Accounts payable	32,577	33,575
Accrued expenses and other current liabilities	16,721	21,277
Motor fuel taxes payable	9,818	10,042
Total current liabilities	67,458	93,977
Debt and capital lease obligations, less current portion	430,632	254,403
Deferred tax liabilities	43,609	22,946
Other long-term liabilities	42,539	35,146
Total liabilities	584,238	406,472
Commitments and contingencies (Note 9)
Equity:
General Partner's Interest	0	0
Total CrossAmerica Partners' Capital	268,991	190,522
Noncontrolling interests	(135)	(31)
Total equity	268,856	190,491
Total liabilities and equity	853,094	596,963
Common units-public
Equity:
Limited Partners' Interest	374,458	281,817
Subordinated units-affiliates
Equity:
Limited Partners' Interest	$ (105,467)	$ (91,295)

Consolidated Balance Sheets Consolidated Balance Sheet Parenthetical - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
AR Allowance	$ 1,090	$ 754
shares issued	0	0
shares outstanding	0	0
Common units-public
shares issued	25,585,922	14,812,704
shares outstanding	25,585,922	14,812,704
Common units-affiliates
shares issued	5,909,308	625,000
shares outstanding	5,909,308	625,000
Subordinated units-affiliates
shares issued	7,525,000	7,525,000
shares outstanding	7,525,000	7,525,000

Consolidated and Combined Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Statement [Abstract]
Operating revenues (a)	$ 2,214,835	$ 2,655,613	$ 1,936,059
Cost of sales (b)	2,057,317	2,539,967	1,863,831
Gross profit	157,518	115,646	72,228
Income from CST Fuel Supply Equity	10,528	0	0
Operating expenses:
Operating expenses	56,257	35,055	4,577
General and administrative expenses	40,264	40,319	16,558
Depreciation, amortization and accretion expense	48,227	33,285	20,963
Total operating expenses	144,748	108,659	42,098
Gain on sales of assets, net	2,719	1,653	47
Operating income	26,017	8,640	30,177
Other income, net	396	466	359
Interest expense	(18,493)	(16,631)	(14,182)
Income before income taxes	7,920	(7,525)	16,354
Income tax benefit	(3,542)	(1,354)	(1,716)
Consolidated net income (loss)	11,462	(6,171)	18,070
Net income (loss) attributable to noncontrolling interests	(21)	9	0
Net income (loss) attributable to CrossAmerica limited partners	11,441	(6,162)	18,070
Distributions to incentive distribution right holders	(1,390)	(245)	0
Net income (loss) available to CrossAmerica limited partners	$ 10,051	$ (6,407)	$ 18,070
Net income per CrossAmerica limited partner unit:
Basic earnings per common unit	$ 0.35	$ (0.32)	$ 1.18
Diluted earnings per common unit	0.35	(0.32)	1.18
Basic and diluted earnings per subordinated unit	$ 0.35	$ (0.32)	$ 1.18
Weighted-average CrossAmerica limited partner units
Basic common units	21,462,665	12,402,938	7,731,471
Diluted common units (c)	21,561,403	12,402,938	7,780,357
Basic and diluted subordinated units	7,525,000	7,525,000	7,525,000
Total diluted common and subordinated units(c)	29,086,403	19,927,938	15,305,357
Distribution per common and subordinated units(c)	$ 2.2300	$ 2.0800	$ 1.7273
Supplemental information:
(a) Includes excise taxes	$ 99,339	$ 64,942	$ 7,766
(a) Includes revenues from fuel sales to related parties	458,731	764,509	1,015,121
(a) Includes income from rentals	53,995	43,258	41,577
(b) Includes expenses from fuel sales to related parties	445,237	735,202	989,326
(b) Includes expenses from rentals	$ 17,024	$ 15,078	$ 15,509

Consolidated and Combined Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash Flows From operating activities
Consolidated net income (loss)	$ 11,462	$ (6,171)	$ 18,070
Adjustments to reconcile net income to net cash flows provided by operating activities:
Depreciation, amortization and accretion expense	48,227	33,285	20,963
Amortization of deferred financing fees	1,475	2,780	2,666
Amortization of below (above) market leases, net	394	236	96
Provision for losses on doubtful accounts	521	618	161
Increase (Decrease) in Deferred Income Taxes	(6,116)	(1,760)	(2,948)
Equity-based employee and director compensation expense	5,119	11,958	3,162
Management fees settled in CrossAmerica common units	8,917	0	0
Gain on sales of assets, net	2,719	1,653	47
Gain on settlement of capital lease obligations	(25)	(393)	(214)
Changes in working capital, net of acquisitions	(2,768)	(10,369)	(12,287)
Net cash provided by operating activities	64,487	28,531	29,622
Cash Flows From investing activities
Proceeds from sale of property and equipment	6,409	3,504	2,210
Proceeds from sale of lubricants business	0	10,001	0
Proceeds from sale of wholesale fuel supply contracts and assignment of leases to DMI	0	5,700	0
Capital expenditures	(1,318)	(13,972)	(6,959)
Principal payments received on notes receivable	1,958	2,179	64
Cash paid in connection with acquisitions, net of cash acquired	(176,642)	(163,562)	(42,334)
Cash paid to CST in connection with acquisitions	(141,925)	0	0
Net cash used in investing activities	(311,518)	(156,150)	(47,019)
Cash Flows From financing activities
Proceeds under the revolving credit facility	332,800	210,938	47,905
Repayments on the revolving credit facility	(182,200)	(156,868)	(85,327)
Borrowing under the swingline,net	7,411	0	0
Proceeds from issuance of common units, net	144,939	135,032	91,370
Repurchases of common units	(3,603)	0	0
Payments of long-term debt and capital lease obligations	(2,665)	(2,582)	(7,290)
Debt issuance cost	0	(3,918)	(408)
Payments to affiliate for Commission Sites	0	0	(3,508)
(Advances to)/repayments from related party	2,465	(2,465)	0
Distributions paid on DERs	(13)	0	0
Distributions paid on common and subordinated units	(1,390)	(245)	0
Distributions paid to noncontrolling interests	(125)	(22)	0
Distributions paid on common and subordinated units	64,566	41,196	25,998
Net cash provided by financing activities	233,053	138,674	16,744
Net decrease in cash and cash equivalents	(13,978)	11,055	(653)
Cash and Cash Equivalents
Cash at beginning of period	15,170	4,115	4,768
Cash at end of period	$ 1,192	$ 15,170	$ 4,115

Consolidated Statements of Partners’ Capital and Comprehensive Income Statement - USD ($) $ in Thousands	Total	Incentive Distributions Rights [Member]	Noncontrolling Interest [Member]	Limited Partners Capital Account Subordinated Units Affiliates [Member]	Common units-public	Partner Capital Common Units And Subordinated Units [Member]
Partners' Capital Account, Units					7,525,000
Partners' Capital, Including Portion Attributable to Noncontrolling Interest	$ 14,545				$ 82,694	$ (68,149)
Limited Partners' Capital Account, Units Outstanding				7,525,000
Partners' Capital Account, Units, Unit-based Compensation					1,044
Partners' Capital Account, Unit-based Compensation	21				$ 21
Partners Capital Account Equity Based Compensation Unit					6,304
Partners Capital Account Equity based Compensation	171				$ 171
Lease Termination Payment Made To Related Party	(3,508)				$ (1,754)	(1,754)
Partners' Capital Account, Units, Sale of Units					3,565,000
Partners' Capital Account, Sale of Units	91,370				$ 91,370
Consolidated net income (loss)	18,070				9,157	8,913
Partners' Capital Account, Distributions	(25,998)				$ 13,000	(12,998)
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	0
Partners' Capital Account, Units					11,097,348
Partners' Capital, Including Portion Attributable to Noncontrolling Interest	94,671				$ 168,659	(73,988)
Limited Partners' Capital Account, Units Outstanding				7,525,000
Partners' Capital Account, Units, Unit-based Compensation					6,217
Partners' Capital Account, Unit-based Compensation	182				$ 182
Lease Termination Payment Made To Related Party	0
Partners' Capital Account, Units, Sale of Units					4,140,000
Partners' Capital Account, Sale of Units	135,032				$ 135,032
Consolidated net income (loss)	(6,171)	$ 245	$ (9)		(3,988)	(2,419)
Partners' Capital Account, Distributions	(41,463)	(245)	(22)		$ 25,544	(15,652)
Vesting Of Phantom Units Unit Net Of Units Withheld For Income Taxes					194,139
Vesting Of Phantom Units Net Of Units Withheld For Income Taxes	5,918				$ 5,918
Sale Of Wholesale Fuel Supply Contracts And Assignment Of Leases	2,322				$ 1,558	764
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	0
Partners' Capital Account, Units					15,437,704
Partners' Capital, Including Portion Attributable to Noncontrolling Interest	190,491		(31)		$ 281,817	(91,295)
Limited Partners' Capital Account, Units Outstanding				7,525,000
Lease Termination Payment Made To Related Party	0
Partners' Capital Account, Units, Sale of Units					4,807,000
Partners' Capital Account, Sale of Units	144,939				$ 144,939
Consolidated net income (loss)	11,462	1,390	21		7,442	2,609
Partners' Capital Account, Distributions	(66,094)	$ (1,390)	(125)		$ 47,798	(16,781)
Vesting Of Phantom Units Unit Net Of Units Withheld For Income Taxes					6,141
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period					90,671
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value	3,102				$ 3,102
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	159				$ 159
Share-based Goods and Nonemployee Services Transaction, Value					259,312
Payment for Management Fee	7,200				$ 7,200
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares					5,139,252
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	163,292				$ 163,292
Payments of Distributions to Affiliates	(182,092)				$ (182,092)
Total number of units purchased					(154,158)
Total Cost of Units Purchased	(3,603)				$ (3,603)
Partners' Capital Account, Units					25,585,922
Partners' Capital, Including Portion Attributable to Noncontrolling Interest	$ 268,856		$ (135)		$ 374,458	$ (105,467)
Limited Partners' Capital Account, Units Outstanding				7,525,000

Description of Business, Concentration Risk and Other Disclosures

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Description of Business, Concentration Risk and Other Disclosures

DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND CONCENTRATION RISK

Description of Business

On October 1, 2014, CST Brands, Inc. (“CST”) completed the purchase of 100% of the membership interests in Lehigh Gas GP LLC and 100% of the incentive distribution rights (“IDRs”) of Lehigh Gas Partners LP. After the purchase of the membership interests in Lehigh Gas GP LLC, the name of Lehigh Gas Partners LP was changed to CrossAmerica Partners LP (“we,” “us,” “our,” “CrossAmerica,” “Partnership” or “Company”). The General Partner manages our operations and business activities. The General Partner is managed and operated by the executive officers of the General Partner, under the oversight of the Board. As a result of the acquisition of the membership interests in the General Partner, CST controls the General Partner and has the right to appoint all members of the Board.

Our business consists of:


•	the wholesale distribution of motor fuels;


•	the retail distribution of motor fuels to end customers at sites operated by commission agents or us;


•	the owning or leasing of sites used in the retail distribution of motor fuels and, in turn, generating rental income from the lease or sublease of the sites; and


•	the operation of convenience stores.

The financial statements are composed of CrossAmerica and its wholly owned subsidiaries. CrossAmerica’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 and generates qualified income under Section 7704(d) of the Internal Revenue Code;


•	LGP Realty Holdings LP (“LGPR”), which functions as the real estate holding company of CrossAmerica and holds the assets that generate rental income that is qualifying under Section 7704(d) of the Internal Revenue Code; 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 its customers. In addition, LGWS distributes motor fuels on a retail basis and sells convenience merchandise items to end customers at company-operated retail sites and sells motor fuel on a retail basis at sites operated by commission agents. Income from the retail distribution of motor fuels, convenience items and rental income from leases of real property to a related party is not qualifying income under Section 7704(d) of the Internal Revenue Code.

As part of our business strategy with CST, we intend, pending approval by the General Partner’s independent conflicts committee and mutual agreement upon terms and other conditions, to purchase interests at fair market value in CST’s wholesale motor fuel supply business (“CST Fuel Supply”) over time. In January 2015 and again in July 2015, we closed on the purchase of a 5% and 12.5%, respectively, limited partner equity interests in CST Fuel Supply. As of December 31, 2015 our total equity interest in CST Fuel Supply is 17.5%.

Additionally, we have issued common units as consideration in the purchase of equity interests in CST Fuel Supply and CST’s NTI convenience stores and may, from time to time, issue common units as payment for charges incurred under the Amended Omnibus Agreement. Pursuant to a unit purchase program announced on September 21, 2015, CST has also acquired our common units through open market purchases. Through December 31, 2015, after giving effect to these transactions, CST owns 18.7% of our limited partner interests.

Concentration Risk

DMS is an operator of retail sites that purchases a significant portion of its motor fuel requirements from us on a wholesale basis and then re-sells motor fuel on a retail basis. DMS also leases real estate from us. The financial results of DMS are not consolidated with ours. For the year ended December 31, 2015, CrossAmerica distributed approximately 17% of its total wholesale distribution volumes to DMS and DMS accounted for approximately 36% of our rental income. For more information regarding transactions with DMS, see Note 15.

For the year ended December 31, 2015, CrossAmerica’s wholesale business purchased approximately 30%, 26% and 26% of its motor fuel from ExxonMobil, BP and Motiva, respectively. No other fuel suppliers accounted for 10% or more of CrossAmerica’s fuel purchases in 2015.

As of December 31, 2015, CrossAmerica’s total equity interest in CST Fuel Supply is 17.5%. Valero Energy Corporation (“Valero”) supplied substantially all of the motor fuel purchased by CST Fuel Supply during 2015. During the year ended December 31, 2015, CST Fuel Supply purchased 1.9 billion gallons of motor fuel from Valero.

For the year ended December 31, 2015, CrossAmerica distributed 7% of its total wholesale distribution volume to CST and received 17% of its rent income from CST.

Significant Accounting Policies (Notes)	12 Months Ended
Significant Accounting Policies (Notes)	Dec. 31, 2015
Significant Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation and Combination These consolidated financial statements were prepared in accordance with U.S. GAAP. These financial statements include the consolidated accounts of CrossAmerica’s and subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. Reclassifications The statement of operations was revised from the presentation included in our Form 10-K to conform to that presented in CST’s Annual Report on Form 10-K for the year ended December 31, 2015 filed by CST. As a result, certain reclassifications were made to prior period amounts to conform to the current year presentation. These reclassifications had no impact on net income or equity for any periods. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results and outcomes could differ from those estimates and assumptions. On an ongoing basis, management reviews its estimates based on currently available information. Changes in facts and circumstances could result in revised estimates and assumptions. 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. Receivables 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. Inventories 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. Impairment of Assets Long-lived assets, which include property and equipment and finite-lived intangible assets, are tested for recoverability whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. A long-lived asset is not recoverable if its carrying amount exceeds the sum of the undiscounted cash flows expected to result from its use and eventual disposition. If a long-lived asset is not recoverable, an impairment loss is recognized for the amount by which the carrying amount of the long-lived asset exceeds its fair value, with fair value determined based on discounted estimated net cash flows or other appropriate methods. Business Combinations We account 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. Determining the fair value of these items requires management’s judgment, the utilization of independent valuation experts and involves the use of significant estimates and assumptions with respect to the timing and amounts of future cash inflows and outflows, discount rates, market prices and asset lives, among other items. The judgments made in the determination of the estimated fair value assigned to the assets acquired, the liabilities assumed and any noncontrolling interest in the investee, as well as the estimated useful life of each asset and the duration of each liability, can materially impact the financial statements in periods after acquisition, such as through depreciation and amortization. For more information on our acquisitions and application of the acquisition method, see Note 3. 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. Debt issuance costs are classified as a reduction of the associated liability. See “New Accounting Pronouncements” below for additional information. Goodwill Goodwill represents the excess of cost over the fair value of assets of businesses acquired. Goodwill is not amortized, but instead is tested for impairment at the reporting unit level at least annually, and tested for impairment more frequently if events and circumstances indicate that the goodwill might be impaired. The annual impairment testing date of goodwill was changed from December 31 to October 1 of our fiscal year to align our testing date with the date used by CST. In its annual impairment analysis, an entity can use qualitative factors to determine whether it is more likely than not (likelihood of more than 50%) that the fair value of a reporting unit is less than its carrying amount, including goodwill. If after assessing the totality of events or circumstances an entity determines that it is more likely than not that the fair value of a reporting unit is greater than its carrying amount, then performing the two-step test is unnecessary. However, if we determine that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, we then perform the first step of the two-step goodwill impairment test. In the first step of the goodwill impairment test, the reporting unit’s carrying amount (including goodwill) and its fair value are compared. If the estimated fair value of a reporting unit is less than the carrying value, a second step is performed to compute the amount of the impairment by determining an “implied fair value” of goodwill. The determination of our “implied fair value” requires us to allocate the estimated fair value of the reporting unit to the assets and liabilities of the reporting unit. Any unallocated fair value represents the “implied fair value” of goodwill, which is compared to the corresponding carrying value. If the “implied fair value” is less than the carrying value, an impairment charge would be recorded. The impairment analysis performed in the fourth quarter of 2015 indicated that goodwill was not impaired. Intangible Assets Intangible assets are recorded at fair value at the date of 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. Intangible assets with definite useful lives are amortized over their respective estimated useful lives and reviewed for impairment if we believe that changes or triggering events have occurred that could have caused the carrying value of the intangible assets to exceed its fair value. Intangible assets with indefinite lives are not amortized, but are tested for impairment annually or more frequently if events and circumstances indicate that the intangible assets might be impaired. Environmental Matters Liabilities for future remediation costs are recorded when environmental assessments from governmental regulatory agencies and/or remedial efforts are probable and the costs can be reasonably estimated. Other than for assessments, the timing and magnitude of these accruals generally are based on the completion of investigations or other studies or a commitment to a formal plan of action. Environmental liabilities are based on best estimates of probable undiscounted future costs using currently available technology and applying current regulations, as well as our own internal environmental policies, without establishing a range of loss for these liabilities. Environmental liabilities are difficult to assess and estimate due to uncertainties related to the magnitude of possible remediation, the timing of such remediation and the determination of our obligation in proportion to other parties. Such estimates are subject to change due to many factors, including the identification of new sites requiring remediation, changes in environmental laws and regulations and their interpretation, additional information related to the extent and nature of remediation efforts and potential improvements in remediation technologies. Amounts recorded for environmental liabilities have not been reduced by possible recoveries from third parties. Asset Retirement Obligations We record 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 or upon entering the lease. 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, 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. Segment Reporting CrossAmerica presents its segment reporting in accordance with ASC 280, “Segment Reporting” and engages in both the wholesale and retail distribution of motor fuels, primarily gasoline and diesel fuel. The Partnership presents its results to its chief operating decision maker segregated between wholesale and retail activities. As a result, 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. Revenue Recognition Revenues are recorded upon delivery of the products to our customers, by which the price is fixed, title to the products is transferred and payment has either been received or collection is reasonably assured. We present motor fuel excise taxes on sales on a gross basis with supplemental information regarding the amount of such taxes included in revenues provided in a footnote on the face of the statements of income. Revenues from leasing arrangements for which CrossAmerica is the lessor are recognized ratably over the term of the underlying lease. Lease Accounting 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. 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 financing transactions. 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. 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. Cost of Sales We include in our cost of sales all costs we incur to acquire motor fuel and merchandise, including the costs of purchasing, storing and transporting inventory prior to delivery to our customers. A component of our cost of sales is the discount for prompt payment and other rebates, discounts and incentives offered by our suppliers. Prompt payment discounts from suppliers are based on a percentage of the purchase price of motor fuel and the dollar value of these discounts varies with motor fuel prices. Cost of sales does not include any depreciation of our property and equipment, as any amounts attributed to cost of sales would not be significant. 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. 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. Financial Instruments Our financial instruments include cash, accounts receivable, payables, our credit facilities, capital lease obligations, and trade payables. The estimated fair values of these financial instruments approximate their carrying amounts, except for certain debt as discussed in Note 12. New Accounting Pronouncements In November 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-17—Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes, which requires that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. This guidance is effective January 1, 2016; management of CrossAmerica has chosen to early adopt. The guidance was applied retrospectively to all periods presented and resulted in a net reduction of noncurrent deferred tax liabilities of $0.5 million and $0.7 million as of December 31, 2015 and 2014, respectively. In September 2015, the FASB issued ASU 2015-16-Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments, which eliminate the requirement to retrospectively account for adjustments made to provisional amounts recognized in a business combination. The guidance is to be applied on a prospective basis to adjustments to provisional amounts that occur after the effective date. This guidance is effective January 1, 2016, with early adoption permitted for financial statements that have not yet been made available for issuance. The Partnership has elected early adoption of the updated accounting standard, noting that although management has made adjustments to provisional amounts recognized in prior business combinations, those adjustments have not been material and would not have resulted in retrospective application. As such, early adoption of this guidance does not have a significant impact on the financial statements. In April 2015, the FASB issued ASU 2015-06-Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions, which requires that for purposes of calculating historical earnings per unit under the two-class method, the earnings (losses) of a transferred business before the date of a dropdown transaction should be allocated entirely to the general partner. This guidance is effective January 1, 2016. Early adoption is permitted. The guidance is to be applied on a retrospective basis for all financial statements presented. Although this guidance could apply in the future, it was not applicable to the dropdown transactions completed in 2015 because these assets did not represent a business. Further, the revenue-producing activities of the assets included in the dropdown transactions fundamentally changed from the manner in which they were used by CST. There was not sufficient continuity of revenues and expenses before and after the dropdown transactions and so historical information before the dropdowns is not meaningful information. In April 2015, the FASB issued ASU 2015-03-Interest-Imputation of Interest (Subtopic 835-30), which requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. This guidance is effective January 1, 2016. Management of CrossAmerica has chosen to early adopt. The guidance was applied on a retrospective basis, wherein the balance sheet of each individual period presented was adjusted to reflect the period-specific effects of applying the new guidance which resulted in a reclassification from noncurrent assets to debt and capital lease obligations of $5.4 million and $6.9 million for the periods ending December 31, 2015 and 2014, respectively. In May 2014, the FASB issued ASU 2014-09-Revenue from Contracts with Customers (Topic 606), which results in comprehensive new revenue accounting guidance, requires enhanced disclosures to help users of financial statements better understand the nature, amount, timing, and uncertainty of revenue that is recognized, 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 or 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. With the issuance of ASU 2015-1, which deferred the effective date by one year, this guidance is effective January 1, 2018. Early adoption is permitted, but no earlier than January 1, 2017. The guidance can be applied either retrospectively to each prior reporting period presented, or as a cumulative-effect adjustment as of the date of adoption. Management is currently evaluating this new guidance, including how it will apply the guidance at the date of adoption. Certain other new financial accounting pronouncements have become effective for our financial statements and the adoption of these pronouncements will not affect our financial position or results of operations, nor will they require any additional disclosures.

Acquisitions Acquisitions (Notes)

12 Months Ended

Dec. 31, 2015

Business Combinations [Abstract]

Business Combination Disclosure [Text Block]

ACQUISITIONS

Purchase (“Drop Down”) of CST Wholesale Fuel Supply Equity Interests

In January 2015, we closed on the purchase of a 5% limited partner equity interest in CST Fuel Supply in exchange for approximately 1.5 million common units with an aggregate consideration of $60.0 million on the date of closing. In July 2015, we closed on the purchase of an additional 12.5% limited partner equity interest in CST Fuel Supply in exchange for approximately 3.3 million common units and cash in the amount of $17.5 million, with an aggregate consideration of approximately $110.9 million on the date of closing. These transactions were approved by the independent conflicts committee of the Board and the executive committee of, and full board of directors of, CST. Because these transactions were between entities under common control, the excess of the purchase price paid by CrossAmerica over the carrying value recorded on CST’s balance sheet in the amount of $170.0 million is recorded as a distribution to CST in CrossAmerica’s consolidated equity. See Note 15 for additional information.

CST Fuel Supply distributes motor fuel primarily to CST’s convenience stores at its cost plus a fixed margin of $0.05 per gallon and has no material net assets. CST Fuel Supply distributed approximately 1.9 billion gallons of motor fuel during the year ended December 31, 2015, respectively.

Purchase and Lease Back of New to Industry Convenience Stores (“NTI”) with CST

In July 2015, we completed the purchase of real property at 29 NTIs from CST in exchange for approximately 0.3 million common units and cash in the amount of $124.4 million, for an aggregate consideration of $134.0 million on the date of closing. We leased the real property associated with the NTIs back to CST and CST will continue to operate the sites pursuant to a triple net lease at a lease rate of 7.5%, per annum, of the fair value of the property at lease inception. This transaction was approved by the independent conflicts committee of the Board and the executive committee of, and full board of directors of, CST. We accounted for the transactions as entities under common control.

Aggregate incremental revenues since the closing of the NTI acquisition included in CrossAmerica’s statement of operations were $5.1 million for the year ended December 31, 2015.

Acquisition of Nice N Easy

In November 2014, CST and CrossAmerica jointly purchased the assets of Nice N Easy Grocery Shoppes (“Nice N Easy”). CrossAmerica purchased the real property of 23 fee sites as well as certain wholesale fuel distribution assets. CST purchased the retail operations of 32 company-operated convenience stores and certain other assets, including certain personal property, inventory and working capital. All of the Nice N Easy sites are located in the state of New York. CrossAmerica entered into a lease agreement on the acquired real estate with CST at a “triple net” lease rate of 7.5% of the fair value of the property at inception of the lease and CrossAmerica provides wholesale fuel supply to certain of these sites under long term agreements with a fuel gross profit margin of approximately $0.06 per gallon. The aggregate purchase price paid by CrossAmerica was $53.8 million.

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



Other current assets	$	220
Property and equipment	33,000
Deferred tax assets	4,015
Goodwill	16,585
Total consideration	$	53,820

The fair value of property and equipment, which consisted of land, buildings and equipment, was based on a cost approach. The buildings and equipment are being depreciated on a straight-line basis, with estimated useful lives of 20 years.

Acquisition of Landmark Industries Stores (“Landmark”)

In January 2015, CST and CrossAmerica jointly purchased 22 convenience stores from Landmark. CrossAmerica purchased the real property of the 22 fee sites for $41.2 million. During the fourth quarter of 2015, we finalized the valuation of Landmark, the results of which are reproduced in the table below.

LGWS leases the acquired real property to CST under triple net leases at a lease rate per annum of 7.5% of the fair value of the leased property on the acquisition date and LGW distributes wholesale motor fuel to CST for these sites under long term agreements with a fuel gross profit margin of approximately $0.05 per gallon.

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



Property and equipment	$	24,977
Deferred tax assets	3,147
Goodwill	13,085
Total consideration	$	41,209

Aggregate incremental revenues since the closing of the Landmark acquisition in CrossAmerica’s statement of operations were $64.1 million for the year ended December 31, 2015.

Acquisition of Erickson Oil Products, Inc. (“Erickson”)

In February 2015, CrossAmerica closed on the purchase of all of the outstanding capital stock of Erickson and separate purchases of certain related assets with an aggregate purchase price of $81.9 million, net of $3.0 million of cash acquired, subject to certain post-closing adjustments. These transactions resulted in the acquisition of a total of 64 retail sites located in Minnesota, Michigan, Wisconsin and South Dakota.

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



Current assets (excluding inventories)	$	4,202
Inventories	8,484
Property and equipment	75,028
Intangible assets	14,010
Goodwill	27,352
Current liabilities	(16,233		)
Deferred tax liabilities	(28,438		)
Asset retirement obligations	(2,204		)
Other liabilities	(273		)
Total consideration, net of cash acquired	$	81,928

The fair value of inventory was estimated at retail selling price less estimated costs to sell and a reasonable profit allowance for the selling effort.

The $11.7 million fair value of the wholesale fuel distribution rights included in intangibles was based on an income approach and 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.

Goodwill recorded is primarily attributable to the deferred tax liabilities arising from the application of purchase accounting. Management is reviewing the valuation and confirming the result to determine the final purchase price allocation. Of the goodwill recorded, $8.2 million was assigned to the Wholesale segment and $19.1 million was assigned to the Retail segment. As a result of converting a portion of these retail sites from company-operated stores to dealer-operated stores and the resulting reduction in future cash flows in the Retail segment and the expected increase in future cash flows that will be received by the Wholesale segment subsequent to the date of conversion, $1.2 million of the goodwill originally assigned to the Retail segment was reassigned to the Wholesale segment. See Note 9 for additional information.

The $2.7 million reduction in deferred tax liabilities recorded in the third quarter of 2015 was driven by further analysis of the differences between the book and tax bases of the net assets acquired.

Aggregate incremental revenues since the closing of the Erickson acquisition included in CrossAmerica’s statement of operations were $229.2 million for the year ended December 31, 2015.

Acquisition of One Stop

In July 2015, CrossAmerica completed the purchase of the 41 company-operated One Stop convenience store network based in Charleston, West Virginia, along with four commission agent sites, nine dealer fuel supply agreements and one freestanding franchised quick service restaurant for approximately $44.6 million in cash.

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



Current assets (excluding inventories)	$	1,138
Inventories	5,043
Property and equipment	40,651
Intangible assets	6,032
Goodwill	—
Other assets	132
Current liabilities	(3,617		)
Asset retirement obligations	(1,421		)
Other liabilities	(3,318		)
Total consideration, net of cash acquired	$	44,640

The fair value of inventory was estimated at retail selling price less estimated costs to sell and a reasonable profit allowance for the selling effort.

The $4.4 million fair value of the wholesale fuel distribution rights included in intangibles was based on an income approach and 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 $1.0 million fair value of the wholesale fuel supply agreements was based on an income approach, and 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.

Management continues to review the valuation and confirming the result to determine the final purchase price allocation.

Aggregate incremental revenues since the closing of the One Stop acquisition included in CrossAmerica’s statement of operations were $63.4 million for the year ended December 31, 2015.

Subsequent Event—Acquisition of franchise Holiday Stationstores

On January 6, 2016, CrossAmerica announced it had entered into a definitive agreement to acquire 31 franchise Holiday Stationstores located in Wisconsin and Minnesota that are being sold by SSG Corporation for approximately $48.5 million. Of the 31 company-operated stores, 28 are located in Wisconsin and 3 are located in Minnesota. The acquisition is subject to customary conditions to closing and is expected to close in the first half of 2016.

Pro Forma Results (Unaudited)

Our pro forma results, giving effect to the Erickson and One Stop acquisitions and assuming an acquisition date of January 1, 2014, would have been (in thousands, except per unit amounts):



	Year Ended December 31,
	2015		2014
	(unaudited)
Total revenues	$	2,337,588	$	3,113,231
Net income (loss)	$	10,513	$	(13,181	)
Net income (loss) per limited partnership unit	$	0.31	$	(0.67	)

- 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).

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+ Details

Assets Held for Sale (Notes)

12 Months Ended

Dec. 31, 2015

Property, Plant and Equipment Assets Held-for-sale Disclosure [Abstract]

Assets Held for Sale Disclosure

ASSETS HELD FOR SALE

CrossAmerica has classified seven and five sites as held for sale at December 31, 2015 and 2014, respectively. These assets are expected to be sold within a year of the date they were initially classified as held for sale. Assets held for sale (at cost) were as follows (in thousands):



	December 31,
	2015			2014
Land	$	1,695		$	1,984
Buildings and improvements	1,558			782
Equipment and other	1,225			464
Total	4,478			3,230
Less accumulated depreciation	(1,190		)	(646		)
Assets held for sale	$	3,288		$	2,584

During the third quarter of 2015, we sold one site for $1.8 million, resulting in a gain of $1.3 million. In addition, we have divested certain assets acquired in the PMI acquisition through several transactions occurring throughout 2015. For the year ended December 31, 2015, total proceeds from these sales amounted to $3.1 million, resulting in net gains of $1.5 million.

- Definition

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

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+ Details

Fair Value Measurements (Notes)	12 Months Ended
Fair Value Measurements (Notes)	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements	FAIR VALUE MEASUREMENTS General CrossAmerica 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). U.S. 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 2015 or 2014. As further discussed in Note 18, CrossAmerica 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 CrossAmerica’s common units each balance sheet date. Such fair value measurements are deemed Level 1 measurements. The fair value of CrossAmerica’s accounts receivable, notes receivable, and accounts payable approximated their carrying values as of December 31, 2015 and 2014 due to the short-term maturity of these instruments. The fair value of the revolving credit facility approximated its carrying values of $358.4 million as of December 31, 2015 and $200.4 million as of December 31, 2014, due to the frequency with which interest rates are reset. Nonfinancial assets, such as property and equipment, and nonfinancial liabilities are recognized at their carrying amounts in our balance sheets. U.S. GAAP does not permit nonfinancial assets and liabilities to be remeasured at their fair values on a recurring basis. However, U.S. GAAP requires the remeasurement of such assets and liabilities to their fair values upon the occurrence of certain events, such as the impairment of property and equipment, intangible assets or goodwill. In addition, if such an event occurs, U.S. GAAP requires the disclosure of the fair value of the asset or liability along with other information, including the gain or loss recognized in income in the period the remeasurement occurred.

- 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

Receivables (Notes)

12 Months Ended

Dec. 31, 2015

Receivables [Abstract]

Receivables [Text Block]

RECEIVABLES

Receivables consisted of the following (in thousands):



	December 31,
	2015			2014
Trade receivables	$	22,348		$	39,086
Allowance for doubtful accounts	(1,090		)	(754		)
Receivables, net	$	21,258		$	38,332

Changes in the allowance for doubtful accounts consisted of the following (in thousands):



	Year Ended December 31,
	2015			2014		2013
Balance as of beginning of year	$	754		$	136	$	—
Increase in allowance charged to expense	522			618		161
Accounts charged against the allowance, net of recoveries	(186		)	—		(25		)
Balance as of end of year	$	1,090		$	754	$	136

- Definition

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

+ References + Details

Inventories (Notes)

12 Months Ended

Dec. 31, 2015

Inventory Disclosure [Abstract]

Inventories Disclosure

INVENTORIES

Inventories consisted of the following (in thousands):



	December 31,
	2015		2014
Convenience store merchandise	$	11,354	$	6,829
Motor fuel	4,385		5,240
Inventories	$	15,739	$	12,069

Property and Equipment (Notes)

12 Months Ended

Dec. 31, 2015

Property, Plant and Equipment [Abstract]

Property and Equipment Disclosure

PROPERTY AND EQUIPMENT

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



	December 31,
	2015			2014
Land	$	251,632		$	153,181
Buildings and site improvements	255,273			176,839
Leasehold improvements	8,867			8,660
Equipment and other	203,521			111,285
Construction in progress	3,666			4,873
Property and equipment, at cost	722,959			454,838
Accumulated depreciation and amortization	(94,395		)	(63,339		)
Property and equipment, net	$	628,564		$	391,499

Other in the table above consists primarily of the assets related to our asset retirement obligations and computer hardware and software.

Approximately $509.8 million of property and equipment, net was used for leasing purposes at December 31, 2015.

CrossAmerica is the lessee in certain sale-leaseback transactions for certain sites, and because CrossAmerica 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. The total cost and accumulated amortization of property and equipment recorded by CrossAmerica under sale leaseback transactions and capital leases was $58.4 million and $17.0 million, respectively, at December 31, 2015 and $54.0 million and $12.5 million, respectively, at December 31, 2014.

See Note 13 for future minimum rental payments on capital lease obligations.

Depreciation expense, including amortization of assets recorded under sale-leasebacks and capital lease obligations, was approximately $33.7 million, $22.0 million and $16.5 million for the years ended December 31, 2015, 2014 and 2013, respectively.

In addition to the business combinations discussed in Note 3 and the divestitures discussed in Note 4, the following asset purchases and divestitures occurred:


•	The Partnership sold 4 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 12 for additional details.

Goodwill (Notes)

12 Months Ended

Dec. 31, 2015

Goodwill [Abstract]

Goodwill Disclosure [Text Block]

GOODWILL

Changes in goodwill during the year ended December 31, 2015 consisted of the following (in thousands):



	Wholesale Segment		Retail Segment			Consolidated
Beginning balance	$	34,570	$	5,758		$	40,328
Acquisitions	21,347		19,146			40,493
Reassignment	5,631		(5,631		)	—
Ending balance	$	61,548	$	19,273		$	80,821

As a result of converting retail sites acquired through the PMI and Erickson acquisitions from company-operated sites to dealer-operated sites and the resulting reduction in future cash flows in the Retail segment and the expected increase in future cash flows that will be received by the Wholesale segment subsequent to the date of conversion, $5.6 million of the goodwill originally assigned to the Retail segment was reassigned to the Wholesale segment.

Intangible Assets Intangible Assets (Notes)

12 Months Ended

Dec. 31, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets Disclosure [Text Block]

INTANGIBLE ASSETS

Intangible assets consisted of the following (in thousands):



	December 31, 2015							December 31, 2014
	Gross Amount		Accumulated Amortization			Net Carrying Amount		Gross Amount		Accumulated Amortization			Net Carrying Amount
Wholesale fuel supply contracts/rights	$	105,181	$	(32,498	)	$	72,683	$	88,129	$	(20,775	)	$	67,354
Trademarks	2,494		(1,264		)	1,230		1,484		(433		)	1,051
Covenant not to compete	3,911		(1,600		)	2,311		2,951		(776		)	2,175
Below market leases	11,181		(5,090		)	6,091		10,161		(2,961		)	7,200
Total intangible assets	$	122,767	$	(40,452	)	$	82,315	$	102,725	$	(24,945	)	$	77,780

Intangible assets associated with wholesale fuel supply contracts/rights are amortized over 10 years using either an accelerated or straightline amortization method as appropriate. Trademarks are amortized over 5 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.

Amortization expense, including amortization of above and below market lease intangible assets, which is classified as rent expense, was $13.4 million, $11.3 million and $4.6 million for the years ended December 31, 2015, 2014 and 2013, respectively. Aggregate amortization expense is expected to be $12.3 million, $12.2 million, $11.0 million, $8.7 million, and $8.5 million for the years ending December 31, 2016, 2017, 2018, 2019 and 2020, respectively.

Accrued Expenses and Other Long-Term Liabilities (Notes)

12 Months Ended

Dec. 31, 2015

Accrued Expenses and Other Long-Term Liabilities Disclosure [Abstract]

Other Liabilities Disclosure [Text Block]

ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES

Accrued expenses consisted of the following (in thousands):



	December 31,
	2015		2014
Equity-based incentive compensation	$	3,266	$	4,994
Professional fees	804		1,243
Taxes other income	3,311		3,410
Management fee payable to affiliate	—		188
Accrued interest	898		569
Termination benefits	1,561		2,357
Acquisition costs	400		3,783
Other	6,481		4,733
Total accrued expenses	$	16,721	$	21,277

Other long-term liabilities consisted of the following (in thousands):



	December 31,
	2015		2014
Environmental liabilities	$	1,850	$	702
Security deposits	7,176		6,543
Above market leases	6,691		5,365
Asset retirement obligations	23,165		19,104
Other	3,657		3,432
Total other long-term liabilities	$	42,539	$	35,146

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 (“USTs”) 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, concurrently with the GP Purchase and in an effort to conform operating and accounting policies, we have recorded 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 the permanent closure of USTs 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, and so an asset retirement obligation is incurred upon entering 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):



	December 31,
	2015			2014
Beginning balance	$	19,109		$	2,151
Recognition of asset retirement obligations	4,098			—
Changes in estimated cash flows or settlement dates	(591		)	17,149
Accretion	1,189			359
Obligations settled	(321		)	(550		)
Total balance	23,484			19,109
Current portion, classified within accrued expenses and other current liabilities	319			5
Long-term portion, classified within noncurrent other liabilities	$	23,165		$	19,104

Debt (Notes)

12 Months Ended

Dec. 31, 2015

Debt Disclosure [Abstract]

Debt Disclosure

DEBT

Our balances for long-term debt and capital leases are as follows (in thousands):



	December 31,
	2015			2014
Revolving credit facility	$	358,412		$	200,400
Financing obligation associated with Rocky Top acquisition	26,250			26,250
Note payable	876			929
Total outstanding debt	385,538			227,579
Deferred financing fees	(4,464		)	(6,881		)
Lease financing obligations	57,900			62,788
Total	438,974			283,486
Less current portion	8,342			29,083
Noncurrent portion	$	430,632		$	254,403

The following represents principal payments due for the next five years excluding lease financing obligations (in thousands).



2016	$	5,555
2017	5,457
2018	6,164
2019	363,812
2020	4,550
Total	$	385,538

Financial Covenants and Interest Rate

The Company’s revolving credit facility contains financial covenants consisting of a total leverage ratio (as defined in the credit facility) for the most recently completed four fiscal quarters of less than or equal to 5.00 to 1.00 and a consolidated interest coverage ratio (as defined in the credit facility) of greater than or equal to 2.75 to 1.00. As of December 31, 2015, CrossAmerica was in compliance with these covenants.

Outstanding borrowings under the revolving credit facility bear interest at the London Interbank Offered Rate (“LIBOR”) plus a margin of 2.75%. Our borrowings had an interest rate of 3.06% as of December 31, 2015.

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. Letters of credit outstanding at December 31, 2015 and 2014 totaled $16.0 million and $16.4 million, respectively. The amount of availability at December 31, 2015 under the revolving credit facility, after taking into account outstanding letters of credit and debt covenant constraints, was $100.0 million. In connection with future acquisitions, the revolving credit facility requires, among other things that we have, after giving effect to such acquisition, at least $20.0 million, in the aggregate, of borrowing availability under the revolving credit facility and unrestricted cash on the balance sheet on the date of such acquisition. All obligations under the credit facility are secured by substantially all of the assets of the Partnership and its subsidiaries.

The weighted-average interest rate on outstanding borrowings under the credit facility at December 31, 2015, was 3.06%.

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. 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. As CrossAmerica closed on a material acquisition in the third quarter of 2015, the maximum total leverage ratio of 5.00:1.00 applies as of December 31, 2015. The ratio shall not exceed 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 that we completed on September 24, 2013, we entered into a deferred seller financing arrangement, which obligates CrossAmerica to purchase certain sites in approximately equal parts over a 5 year period for an average $5.2 million per year beginning in 2016.

Lease Financing Obligations and Operating Leases (Notes)

12 Months Ended

Dec. 31, 2015

Lease Financing Obligations and Operating Leases [Abstract]

Financing Obligations and Operating Leases Disclosure [Text Block]

LEASE FINANCING OBLIGATIONS AND OPERATING LEASES

Lease Financing Obligations

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 and are included in the table below. The Partnership also leases certain fuel stations and equipment under lease agreements accounted for as capital lease obligations.

The future minimum lease payments under lease financing obligations as of December 31, 2015 are as follows (in thousands):



2016	$	6,091
2017	5,999
2018	6,051
2019	6,172
2020	6,199
Thereafter	57,538
Total future minimum lease payments	88,050
Less interest component	29,208
Present value of minimum lease payments	58,842
Current portion	2,787
Long-term portion	56,055
Deferred financing costs, net	942
Long-term portion, net of deferred financing costs	$	55,113

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 2030.

The future minimum lease payments under operating leases as of December 31, 2015 were as follows (in thousands):



2016	$	18,086
2017	16,735
2018	14,799
2019	13,202
2020	10,984
Thereafter	48,362
Total future minimum lease payments	$	122,168

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 $1.3 million, $1.0 million and $1.0 million for 2015, 2014 and 2013, respectively.

Getty Lease

In May 2012, the Predecessor Entity, which represents the portion of the business of DMI and its subsidiaries and affiliates contributed to the Partnership in connection with the IPO, entered into a 15-year master lease agreement with renewal options of up to an additional 20 years with Getty Realty Corporation (“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 motor fuel sold. 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, 2015, 18 sites have been terminated from the lease and the Partnership notified Getty of its intent to terminate four 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 2030.

The future minimum lease payments under non-cancelable operating leases with third parties, CST and DMS as of December 31, 2015 were as follows (in thousands):



	Third Parties		CST		DMS		Total
2016	$	24,364	$	14,483	$	18,015	$	56,862
2017	20,418		14,483		18,260		53,161
2018	13,846		14,483		18,560		46,889
2019	10,448		14,483		18,843		43,774
2020	8,790		14,483		19,125		42,398
Thereafter	27,077		62,756		145,316		235,149
Total future minimum lease payments	$	104,943	$	135,171	$	238,119	$	478,233

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.

Environmental Matters (Notes)

12 Months Ended

Dec. 31, 2015

Environmental Remediation Obligations [Abstract]

Environmental Loss Contingency Disclosure [Text Block]

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).



	December 31,
	2015			2014
Beginning balance	$	1,074		$	1,238
Provision for new environmental losses	1,228			—
Liabilities assumed in acquisitions	—			150
Changes in estimates for previously incurred losses	781			30
Payments	(330		)	(344		)
Ending balance	2,753			1,074
Current portion	903			372
Long-term portion	$	1,850		$	702

At December 31, 2015, the Partnership was indemnified by third-party escrow funds, state funds or insurance totaling $2.8 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 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 15.

The following table presents a summary roll forward for 2015 of the Predecessor Entity’s environmental liabilities associated with sites contributed to the Partnership, on an undiscounted basis (in thousands):



Beginning balance	$	7,584
Changes in estimates for previously incurred losses	539
Payments	(1,096		)
Ending balance	$	7,027

A significant portion of the Predecessor Entities’ environmental reserves have corresponding indemnification assets. The breakdown of the indemnification assets as of December 31, 2015 is as follows (in thousands):



Third-party escrows	$	1,400
State funds	3,038
Insurance coverage	580
Total indemnification assets	$	5,018

Related-Party (Notes)

12 Months Ended

Dec. 31, 2015

Related Party Disclosure

RELATED-PARTY TRANSACTIONS

Transactions with CST

Fuel Sales and Rental Income

CrossAmerica sells motor fuel to CST under a master fuel distribution agreement and leases certain retail sites to CST under a master lease agreement each having initial 10-year terms. The fuel distribution agreement provides CrossAmerica with a fixed wholesale mark-up per gallon and the master lease agreement is a triple net lease.

Revenues from fuel sales and rental income from CST were as follows (in thousands):



	Year Ended December 31,
	2015		2014
Revenues from fuel sales to CST	$	135,813	$	13,186
Rental income from CST	$	9,319	$	413

Receivables from CST were $2.3 million and $2.2 million at December 31, 2015 and 2014, respectively, related to these transactions.

Purchase of CST Fuel Supply Equity Interests

In January 2015 and again in July 2015, we closed on the purchase of a 5% and 12.5%, respectively, limited partner equity interest in CST Fuel Supply from CST for aggregate consideration of 4.8 million units and cash in the amount of $17.5 million.

CrossAmerica accounts for the equity interest in the net income of CST Fuel Supply as “Income from CST Fuel Supply” on its statement of operations, which amounted to $10.5 million for the year ended December 31, 2015.

Transactions with DMS

DMS is an entity affiliated with Joseph V. Topper, Jr., our former Chief Executive Officer and continuing member of the Board. DMS is an operator of convenience stores that purchases all of its motor fuel requirements from us on a wholesale basis. DMS also leases certain retail site real estate from us in accordance with a master lease agreement between DMS and CrossAmerica.

Revenues from fuel sales and rental income from DMS were as follows (in thousands):



	Year Ended December 31,
	2015		2014
Revenues from fuel sales to DMS	$	322,918	$	676,210
Rental income from DMS	$	19,362	$	20,404

Motor fuel is sold to DMS at our cost plus a fixed mark-up per gallon. Receivables from DMS totaled $7.3 million and $10.3 million at December 31, 2015 and 2014, respectively.

Omnibus Agreement and Management Fees

In connection with our initial public offering on October 30, 2012 (the “IPO”), we entered into an Omnibus Agreement (the “Original Omnibus Agreement”) by and among CrossAmerica, the General Partner, DMI, DMS and, for limited purposes, Joseph V. Topper, Jr. CrossAmerica incurred $6.1 million and $6.6 million in management fees for the years ended December 31, 2014 and 2013, respectively, under the Original Omnibus Agreement classified as general and administrative expenses in the statement of operations.

CrossAmerica entered into the Amended and Restated Omnibus Agreement on October 1, 2014, by and among CrossAmerica, the General Partner, DMI, DMS, CST Services LLC (“CST Services") and Joseph V. Topper, Jr., which amends and restates the Original Omnibus Agreement. The terms of the Amended Omnibus Agreement were approved by the conflicts committee of the Board. 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.

CrossAmerica incurred $15.3 million and $2.5 million in charges for the years ended December 31, 2015 and 2014, respectively, including incentive compensation costs and non-cash stock-based compensation expense under the Amended Omnibus Agreement. Amounts payable to CST related to these transactions were $8.3 million at December 31, 2015. As approved by the independent conflicts committee of the Board and the executive committee of CST’s board of directors, CrossAmerica and CST mutually agreed to settle the second, third and fourth quarter 2015 amounts due under the terms of the Amended Omnibus Agreement in newly issued common units representing limited partner interests in CrossAmerica. As a result, in 2015, CrossAmerica issued 259,312 limited partner units to CST Services valued at $7.2 million for the second and third quarter 2015 charges. CST and CrossAmerica agreed to settle the fourth quarter management fee in limited partner units. Effective January 1, 2016, the fixed component of the management fee was increased to $856,000 per month, which was approved by the executive committee of the board of directors of CST and on behalf of CrossAmerica by the independent conflicts committee of the Board. CST and CrossAmerica have the right to negotiate the amount of the management fee on an annual basis, or more often as circumstances require.

Maintenance and Environmental Costs

Certain maintenance and environmental monitoring and remediation activities are undertaken by a related party of Joseph V. Topper, Jr. as approved by the independent conflicts committee of the Board. CrossAmerica incurred $1.3 million, $1.4 million and $0.3 million with this related party for the years ended December 31, 2015, 2014 and 2013, respectively.

Aircraft Usage Costs

From time to time, CrossAmerica uses aircraft owned by a group of individuals that includes Joseph V. Topper, Jr. and another member of the Board as previously approved in August 2013 by the independent conflicts committee of the Board. CrossAmerica incurred $0.2 million, $0.3 million and $0.1 million for the years ended December 31, 2015, 2014 and 2013, respectively, for the use of these aircrafts.

CrossAmerica Principal Executive Offices

The CrossAmerica principal executive offices are in Allentown, Pennsylvania in an office space leased by CST from DMI. Total rent expense for the office space was $0.3 million during the year ended 2015.

Zimri DM, LLC

In connection with CrossAmerica’s purchase of PMI in May 2014, CrossAmerica divested the PMI lubricants business, which was subsequently purchased by a company affiliated with Joseph V. Topper, Jr. (“Zimri”). PMI provided certain services to Zimri pursuant to a transition services agreement. All services have been terminated and no amounts are outstanding.

- 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

Commitments and Contingencies (Notes)

12 Months Ended

Dec. 31, 2015

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

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. CrossAmerica purchased approximately 884.6 million, 869.5 million and 586.3 million gallons of motor fuel under the existing supply agreements for 2015, 2014 and 2013, respectively. The following provides total future minimum volume purchase requirements (in thousands of gallons):



2016		464,140
2017		398,377
2018		361,666
2019		349,549
2020		305,149
Thereafter		2,087,600
Total		3,966,481

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. The Partnership did not incur any significant penalties for the periods presented.

Litigation Matters

We are from time to time party to various lawsuits, claims and other legal proceedings that arise in the ordinary course of business. These actions typically seek, among other things, compensation for alleged personal injury, breach of contract and/or property damages, environmental damages, employment-related claims and damages, punitive damages, civil penalties or other losses, or injunctive or declaratory relief. With respect to all such lawsuits, claims and proceedings, we record a reserve when it is probable that a liability has been incurred and the amount of loss can be reasonably estimated. In addition, we disclose matters for which management believes a material loss is at least reasonably possible. None of these proceedings, separately or in the aggregate, are expected to have a material adverse effect on our consolidated financial position, results of operations or cash flows. In all instances, management has assessed the matter based on current information and made a judgment concerning its potential outcome, giving due consideration to the nature of the claim, the amount and nature of damages sought and the probability of success. Management’s judgment may prove materially inaccurate, and such judgment is made subject to the known uncertainties of litigation.

Partners' Capital (Notes)

12 Months Ended

Dec. 31, 2015

Equity [Abstract]

Partners' Capital

PARTNERS’ CAPITAL

In January 2015, CrossAmerica issued 1,497,946 common units to a subsidiary of CST in connection with the acquisition of a 5% interest in CST Fuel Supply. See Notes 3 and 15 of the notes to the consolidated financial statements for additional information.

In March 2015, CrossAmerica issued 90,671 common units (net of units withheld for income taxes) as a result of the vesting of phantom units previously issued primarily to CST employees who provide services principally to CrossAmerica. See Note 18 of the notes to the consolidated financial statements for additional information.

On June 19, 2015, CrossAmerica closed on the sale of 4.6 million common units for net proceeds of approximately $138.5 million. On July 16, 2015, CrossAmerica closed on the sale of an additional 0.2 million common units for net proceeds of approximately $6.4 million in accordance with the underwriters’ option to purchase additional common units associated with the June offering. CrossAmerica used the net proceeds from this offering to reduce indebtedness outstanding under its revolving credit facility.

On July 1, 2015, CrossAmerica issued 3,303,208 common units to a subsidiary of CST in connection with the acquisition of an additional 12.5% equity interest in CST Fuel Supply. See Notes 3 and 15 of the notes to the consolidated financial statements for additional information.

On July 1, 2015, CrossAmerica issued 338,098 common units to subsidiaries of CST in connection with the acquisition of real property at 29 NTIs. See Note 3 of the notes to the consolidated financial statements for additional information.

On July 16, 2015, CrossAmerica issued 145,056 common units and on October 26, 2015, CrossAmerica issued 114,256 common units to a subsidiary of CST as payment for the amounts incurred for the second and third quarters of 2015, respectively, under the terms of the Amended Omnibus Agreement. See Note 15 of the notes to the consolidated financial statements for additional information.

Common Unit Repurchase Program

On November 2, 2015, the Board approved a common unit repurchase program under Rule 10b-18 of the Exchange Act authorizing CrossAmerica to repurchase up to an aggregate of $25.0 million of the common units representing limited partner interests in the Partnership. Under the program, CrossAmerica may make purchases in the open market after November 9, 2015 in accordance with Rule 10b-18 of the Exchange Act, or in privately negotiated transactions, pursuant to a trading plan under Rule 10b5-1 of the Exchange Act or otherwise. Any purchases will be funded from available cash on hand. The common unit repurchase program does not require CrossAmerica to acquire any specific number of common units and may be suspended or terminated by CrossAmerica at any time without prior notice. The purchases will not be made from any officer, director or control person of CrossAmerica or CST. The following table shows the purchases during the quarter ended December 31, 2015:



Period	Total Number of Units Purchased	Average Price Paid per Unit		Total Cost of Units Purchased		Amount Remaining under the Program
December 1 - December 31, 2015	154,158	$	23.37	$	3,603,071	$	21,396,929
Total	154,158	$	23.37	$	3,603,071	$	21,396,929

Distributions

Since the closing of the IPO, we have increased our quarterly distribution from $0.4375 per unit to $0.5925 per unit. Quarterly distribution activity for 2015 was as follows:



Quarter Ended	Record Date	Payment Date	Cash Distribution (per unit)		Cash Distribution (in millions)
March 31, 2015	June 15, 2015	June 19, 2015	$	0.5475	$	13.4
June 30, 2015	September 4, 2015	September 11, 2015	$	0.5625	$	18.6
September 30, 2015	November 18, 2015	November 25, 2015	$	0.5775	$	19.2
December 31, 2015	February 12, 2016	February 24, 2016	$	0.5925	$	19.6

Equity-Based Compensation (Notes)

12 Months Ended

Dec. 31, 2015

Equity-Based Compensation [Abstract]

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

EQUITY-BASED COMPENSATION

CrossAmerica Equity-Based Awards

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 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 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 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. Since March 2014, LGP Operations granted profits interests, 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.

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.

We record equity-based compensation as a component of general and administrative expenses in the statements of operations. Compensation expense for the years ended December 31, 2015, 2014 and 2013 was $3.0 million, $11.4 million and $3.1 million, respectively.

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 executive officers and other participants (as defined under the Lehigh Gas Partners LP Executive Income Continuity Plan) vested on October 1, 2014. The incremental charge recorded in 2014 associated with the accelerated vesting of these awards was approximately $4.5 million.

Grants of equity-based awards occurred in 2015 and consisted of:



	Number of Securities	Weighted-Avg Grant-Date Fair Value
Phantom units	44,979	$	33.16
Profits interests	34,728	$	33.58

These awards were fully vested on the date of grant and related to our short term incentive plan, excluding 4,077 phantom units issued to our President and 5,088 phantom units issued to a newly hired individual, which vest in equal increments on the first, second and third anniversaries of the date of grant. Prior to 2015, issued awards generally vest in equal increments on the first, second and third anniversaries of their date of grant. It is the intent of CrossAmerica 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. However, the awards may be settled in cash at the discretion of the Board.

As previously approved by the former board of directors of the General Partner in 2014, 10,997 profits interests were granted on March 4, 2015 to Mr. Topper, the former President and Chief Executive Officer, under the 2012 Incentive Plan, based on the amount of base cash compensation he would have received for the period beginning January 1, 2014 and ending September 30, 2014.

On March 12, 2015, 23,731 profits interests were also granted to employees, under the 2012 Incentive Plan, in connection with the 2014 Performance-Based Equity Awards Program through September 30, 2014, as defined in our Annual Report on Form 10-K for the year ended December 31, 2014, which were fully vested on the date of grant.

Since CrossAmerica grants awards to employees of CST, and since the grants may be settled in cash, unvested phantom units and vested and unvested profits interests receive fair value variable accounting treatment. As such, they 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 consolidated balance sheet. The balance of the accrual at December 31, 2015 and 2014 totaled $3.3 million and $5.0 million, respectively.

CST Awards

Approximately 163,000 CST equity-based awards were granted to certain employees of CST for services rendered on behalf of CrossAmerica and $2.2 million of expense associated with the awards was allocated to CrossAmerica under the Amended Omnibus Agreement for the year ended December 31, 2015.

Awards to Members of the Board

During 2015, the Partnership also granted the following awards to members of the Board as a portion of director compensation:



	Phantom Units
Non-vested at beginning of period	6,141
Granted	11,476
Vested	(6,141	)
Non-vested at end of period	11,476

The accrual for these awards at December 31, 2015 and 2014, including previously issued fully vested profits interests that have not been converted into common units, was $0.4 million and $0.7 million, respectively. Compensation expense was not significant for the year ended December 31, 2015 and was $0.6 million and $0.3 million for the years ended December 31, 2014 and 2013, respectively.

Net Income per Limited Partnership Unit (Notes)

12 Months Ended

Dec. 31, 2015

Earnings Per Share [Abstract]

Net Income per Limited Partnership Unit Disclosure

NET INCOME PER LIMITED PARTNER UNIT

Under the Partnership Agreement, a subsidiary of CST, as the holder of CrossAmerica’s IDRs, has an interest in distributions from CrossAmerica that are increasing percentages starting at 15% of quarterly distributions out of the operating surplus (as defined in our Partnership Agreement) in excess of $0.5031 per limited partner unit. CrossAmerica’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 the allocation of a loss would create or increase a deficit capital account balance for the limited partners, in which case the loss would be allocated to the General Partner.

In addition to the common and subordinated units, CrossAmerica 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 as 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 (loss), after deducting the IDRs, by the weighted-average number of outstanding common and subordinated units.

On February 25, 2016, the first business day after the payment of the previously announced distribution of $0.5925 per unit for the fourth quarter of 2015, the subordination period under the Partnership Agreement will end. At that time, each outstanding subordinated unit will convert into one common unit and will then participate pro-rata with the other common units in cash distributions.

The following table provides a reconciliation of net income (loss) and weighted-average units used in computing basic and diluted net income (loss) per limited partner unit for the following periods (in thousands, except unit and per unit amounts):



	Year Ended December 31,
	2015						2014						2013
	Common Units			Subordinated Units			Common Units			Subordinated Units			Common Units			Subordinated Units
Numerator:
Distributions paid^(a)	$	47,798		$	16,781		$	25,544		$	15,652		$	12,999		$	12,999
Allocation of distributions in excess of net income^(b)	(40,356		)	(14,172		)	(29,532		)	(18,071		)	(3,842		)	(4,086		)
Limited partners’ interest in net income - basic	7,442			2,609			(3,988		)	(2,419		)	9,157			8,913
Adjustment for phantom units	9			—			—			—			29			—
Limited partners’ interest in net income - diluted	$	7,451		$	2,609		$	(3,988	)	$	(2,419	)	$	9,186		$	8,913

Denominator:
Weighted average limited partnership units outstanding - basic	21,462,665			7,525,000			12,402,938			7,525,000			7,731,471			7,525,000
Adjustment for phantom units	98,738			—			—			—			48,886			—
Weighted average limited partnership units outstanding - diluted	21,561,403			7,525,000			12,402,938			7,525,000			7,780,357			7,525,000

Net income per limited partnership unit - basic	$	0.35		$	0.35		$	(0.32	)	$	(0.32	)	$	1.18		$	1.18
Net income per limited partnership unit - diluted	$	0.35		$	0.35		$	(0.32	)	$	(0.32	)	$	1.18		$	1.18


(a)	Distributions paid per unit were $2.2300, $2.0800 and $1.7273 during the years ended December 31, 2015, 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.

Income Taxes (Notes)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

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 greater than the related tax basis of their assets and liabilities by $12.6 million at December 31, 2015 and less than the related tax basis by $3.7 million at December 31, 2014. 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 Partnership is subject to a statutory requirement that the non-qualifying income earned by the Partnership (including its pro rata share of the income of its flow-through entity subsidiaries) cannot exceed 10% of Partnership’s gross income (including its pro rata share of the income of its flow-through entity subsidiaries) for the calendar year. If the aggregate amount of the Partnership’s direct and indirect non-qualifying income exceeds the statutory limit, the Partnership would be subject to income tax on its earnings (including its pro rata share of the income of its flow-through entity subsidiaries) as if the Partnership were a taxable corporation. The non-qualifying income of the Partnership (including its pro rata share of the income of its flow-through entity subsidiaries) did not exceed the statutory limit in any period.

Components of income tax expense related to net income were as follows (in thousands):



	Year Ended December 31,
	2015			2014			2013
Current:
U.S. federal	$	1,630		$	141		$	1,111
U.S. state	944			265			121
Total current	2,574			406			1,232

Deferred:
U.S. federal	(4,279		)	(1,963		)	(2,329		)
U.S. state	(1,837		)	203			(619		)
Total deferred	(6,116		)	(1,760		)	(2,948		)
Income tax (benefit)	$	(3,542	)	$	(1,354	)	$	(1,716	)

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,
	2015			2014			2013
Consolidated income (loss) from continuing operations before income taxes - all domestic	$	7,920		$	(7,525	)	$	16,354
(Income) loss from continuing operations before income taxes of non-taxable entities	(18,409		)	325			(15,638		)
Income (loss) from continuing operations before income taxes of corporate entities	$	(10,489	)	$	(7,200	)	$	716
Federal income taxes at statutory rate	(3,566		)	(2,448		)	244
Increase (decrease) due to:
Nondeductible expenses	198			3,094			—
Change in valuation allowance	(247		)	(1,972		)	(1,543		)
State income taxes, net of federal income tax benefit	(343		)	(28		)	(417		)
Other	416			—			—
Total income tax benefit	$	(3,542	)	$	(1,354	)	$	(1,716	)

The tax effects of significant temporary differences representing deferred income tax assets and liabilities were as follows (in thousands):



	December 31,
	2015			2014
Deferred income tax assets:
Deferred rent expense	$	747		$	241
Above market lease liability	1,516			2,053
Lease financing obligations	23,129			24,737
Asset retirement obligations	7,619			6,057
Other assets	1,935			496
Total deferred income tax assets	34,946			33,584
Less: Valuation allowance	(5,428		)	(5,675		)
Net deferred income tax assets	$	29,518		$	27,909

Deferred income tax liabilities:
Deferred rent income	781			271
Property and equipment	57,566			39,563
Intangibles	13,078			10,650
Other	1,702			371
Total deferred income tax liabilities	73,127			50,855
Net deferred income tax liabilities	$	43,609		$	22,946

The change in the balance sheet deferred tax accounts reflects deferred income tax expense and the deferred tax impact of purchase accounting.

The valuation allowance at December 31, 2015 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 and estimates of the timing of the reversals of the temporary differences. 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.

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 reduced the valuation allowance during 2014.

Changes in the valuation allowance account consisted of the following (in thousands):



	Year Ended December 31,
	2015			2014			2013
Balance at beginning of period	$	5,675		$	7,093		$	9,893
Charged to costs and expense	(247		)	(1,418		)	(1,543		)
Charged to other accounts	—			—			(1,257		)
Balance at end of period	$	5,428		$	5,675		$	7,093

We provide tax reserves for federal, state and local and uncertain tax positions. The development of these tax positions requires subjective, critical estimates and judgments about tax matters, potential outcomes and timing. Although the outcome of potential tax examinations is uncertain, in management’s opinion, adequate provisions for income taxes have been made for potential liabilities resulting from these reviews. If actual outcomes differ materially from these estimates, they could have a material impact on our financial condition and results of operations. Differences between actual results and assumptions, or changes in assumptions in future periods, are recorded in the period they become known. To the extent additional information becomes available prior to resolution, such accruals are adjusted to reflect probable outcomes.

As of December 31, 2015 and 2014, we did not have unrecognized tax benefits. Our practice is to recognize interest and penalties related to income tax matters in income tax expense. We had no material interest and penalties for the years ended December 31, 2015, 2014 and 2013.

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 2012 through 2015; therefore, these years remain subject to examination by federal, state and local jurisdiction authorities.

Segment Reporting (Notes)

12 Months Ended

Dec. 31, 2015

Segment Reporting [Abstract]

Segment Information Disclosure

SEGMENT REPORTING

CrossAmerica conducts its business in two segments: 1) the Wholesale segment and 2) the Retail segment, which includes the sale of convenience merchandise items, the retail sale of motor fuel at company-operated sites and the retail sale of motor fuels at sites operated by commission agents. A commission agent is a retail site where we retain title to the motor fuel inventory and sell it directly to our end user customers. At commission agent sites, we manage motor fuel inventory pricing and retain the gross profit on motor fuel sales. We pay a commission to the agent who operates the retail site.

As part of our evaluation of the economic performance of our retail sites, we will from time to time convert company-owned convenience stores in our Retail segment to the lessee dealer customer group in our Wholesale segment. Through December 31, 2015, we have converted 77 company-operated convenience stores in our Retail segment to the lessee dealer customer group in our Wholesale segment. As such, we no longer generate revenues from the retail sale of motor fuel or merchandise subsequent to the date of conversion. However, we continue to supply these sites with motor fuel on a wholesale basis based on the fuel supply contract with the lessee dealer. Further, we continue to control the property and earn rental income under lease agreements with the lessee dealers under triple net leases. The lessee dealer owns all motor fuel and convenience merchandise and retains all gross profit on such operating activities.

Unallocated costs consist primarily of general and administrative expenses and the elimination of the Retail segment’s intersegment cost of revenues from motor fuel sales against the Wholesale segment’s intersegment revenues from motor fuel sales. The profit in ending inventory generated by the intersegment motor fuel sales 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.

The following table reflects activity related to our reportable segments (in thousands):



	Wholesale		Retail		Unallocated			Consolidated
Year Ended December 31, 2015:
Revenues from fuel sales to external customers	$	1,492,425	$	508,335	$	—		$	2,000,760
Intersegment revenues from fuel sales	359,294		—		(359,294		)	—
Revenues from food and merchandise sales	—		158,826		—			158,826
Rent income	49,134		4,861		—			53,995
Other revenue	1,254		—		—			1,254
Total revenues	$	1,902,107	$	672,022	$	(359,294	)	$	2,214,835

Income from CST Fuel Supply Equity	$	10,528	$	—	$	—		$	10,528
Operating income (loss)	$	92,826	$	19,010	$	(85,819	)	$	26,017

Year Ended December 31, 2014:
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	—		57,603		—			57,603
Rent income	38,498		4,760		—			43,258
Other revenue	837		443		—			1,280
Total revenues	$	2,347,739	$	512,150	$	(204,276	)	$	2,655,613

Operating income (loss)	$	73,451	$	7,246	$	(72,057	)	$	8,640

Year Ended December 31, 2013:
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	$	1,924,442	$	69,605	$	(57,988	)	$	1,936,059

Operating income (loss)	$	66,262	$	1,457	$	(37,542	)	$	30,177

- Definition

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

+ References

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+ Details

Quarterly Financial Data (Unaudited) (Notes)

12 Months Ended

Dec. 31, 2015

Interim Financial Results Disclosure [Abstract]

Quarterly Financial Information [Text Block]

QUARTERLY FINANCIAL DATA (UNAUDITED)

The following table summarizes quarterly financial data for the years ended December 31, 2015 and 2014 (in thousands):



	2015 Quarter Ended
	March 31			June 30			September 30		December 31
Operating revenues	$	477,769		$	647,448		$	625,566	$	464,052
Gross profit	$	34,996		$	38,301		$	47,826	$	36,395
Operating (loss) income	$	(433	)	$	3,674		$	14,830	$	7,946
Net income (loss) attributable to partners	$	(2,966	)	$	30		$	10,163	$	4,214
Basic earnings (loss) per common unit^(a)	$	(0.13	)	$	(0.01	)	$	0.29	$	0.11
Diluted earnings (loss) per common unit^(a)	$	(0.13	)	$	(0.01	)	$	0.29	$	0.11

	2014 Quarter Ended
	March 31			June 30			September 30		December 31
Operating revenues	$	482,021		$	763,845		$	827,760	$	581,987
Gross profit	$	16,667		$	26,948		$	36,294	$	35,737
Operating income (loss)	$	5,486		$	1,574		$	8,430	$	(6,850	)
Net income (loss) attributable to partners	$	1,428		$	1,892		$	4,155	$	(13,637	)
Basic earnings (loss) per common unit^(a)	$	0.07		$	0.10		$	0.21	$	(0.60	)
Diluted earnings (loss) per common unit^(a)	$	0.07		$	0.10		$	0.21	$	(0.60	)


(a)	Earnings (loss) per common unit amounts are computed independently for each of the quarters presented. Therefore, the sum of the quarterly earnings per share amounts may not equal the annual earnings per share amounts.

Supplemental Cash Flow Information (Notes)

12 Months Ended

Dec. 31, 2015

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Information

SUPPLEMENTAL CASH FLOW INFORMATION

In order to determine net cash provided by operating activities, net income is adjusted by, among other things, changes in current assets and current liabilities as follows (in thousands):



	Year Ended December 31,
	2015			2014			2013
Decrease (increase):
Accounts receivable	$	6,521		$	2,619		$	(1,684	)
Accounts receivable from related parties	4,439			4,511			(8,377		)
Inventories	9,857			3,235			(2,085		)
Other current assets	1,952			38			(1,513		)
Other assets	(1,356		)	(3,159		)	(396		)
Increase (decrease):
Accounts payable	(12,339		)	(20,438		)	4,288
Motor fuel taxes payable	(1,652		)	2,553			(2,269		)
Accrued expenses and other current liabilities	(11,100		)	373			1,041
Other long-term liabilities	910			(101		)	(1,292		)
Changes in working capital, net of acquisitions	$	(2,768	)	$	(10,369	)	$	(12,287	)

The above changes in current assets and current liabilities may differ from changes between amounts reflected in the applicable balance sheets for the respective periods due to acquisitions.

Supplemental disclosure of cash flow information (in thousands):



	Year Ended December 31,
	2015			2014		2013
Cash paid for interest	$	16,689		$	14,134	$	11,375
Cash paid for income taxes	$	5,023	(a)	$	632	$	1,729

(a) Includes $2.6 million in income tax liabilities assumed in acquisitions.

Supplemental schedule of non-cash investing and financing activities (in thousands):



	Year Ended December 31,
	2015			2014			2013
Sale of property and equipment in Section 1031 like-kind exchange transaction	$	(322	)	$	(4,670	)	$	—
Acquisition of equity investment in CST Fuel Supply funded by issuance of common units	$	384		$	—		$	—
Acquisition of property through foreclosure on note receivable	$	930		$	—		$	—
Removal of property and equipment and capital lease obligation for sales terminated from Getty lease	$	(1,333	)	$	(1,613	)	$	(2,138	)
Changes in estimate of asset retirement obligations	$	(591	)	$	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
Management fee settled in CrossAmerica common units	$	7,200		$	—		$	—
Units issued to CST as consideration for the NTIs and the equity interest in CST Fuel Supply	$	163,292		$	—		$	—

Termination Benefits Termination Benefits (Notes)

12 Months Ended

Dec. 31, 2015

Termination Benefits [Abstract]

Postemployment Benefits Disclosure [Text Block]

TERMINATION BENEFITS

As a result of the continued integration of certain processes and systems for our recently acquired businesses, CrossAmerica committed to a workforce reduction affecting certain employees in our Retail segment and is recognizing $2.6 million of estimated cost of severance and other benefits ratably over the required service period.

At December 31, 2014, we had a $2.4 million accrual for severance and benefit costs related to certain officers who terminated their employment, which is recorded in “general and administrative” expenses on the 2014 consolidated statements of operations.

A rollforward of the liability for severance and other termination benefits is as follows (in thousands):



Balance at December 31, 2014	$	2,357
Provision for termination benefits (included in general and administrative expenses)	2,373
Termination benefits paid	(3,065		)
Balance at December 31, 2015	$	1,665

Description of Business, Concentration Risk and Other Disclosures Conentration Risk (Policies)	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration Risk DMS is an operator of retail sites that purchases a significant portion of its motor fuel requirements from us on a wholesale basis and then re-sells motor fuel on a retail basis. DMS also leases real estate from us. The financial results of DMS are not consolidated with ours. For the year ended December 31, 2015, CrossAmerica distributed approximately 17% of its total wholesale distribution volumes to DMS and DMS accounted for approximately 36% of our rental income. For more information regarding transactions with DMS, see Note 15. For the year ended December 31, 2015, CrossAmerica’s wholesale business purchased approximately 30%, 26% and 26% of its motor fuel from ExxonMobil, BP and Motiva, respectively. No other fuel suppliers accounted for 10% or more of CrossAmerica’s fuel purchases in 2015. As of December 31, 2015, CrossAmerica’s total equity interest in CST Fuel Supply is 17.5%. Valero Energy Corporation (“Valero”) supplied substantially all of the motor fuel purchased by CST Fuel Supply during 2015. During the year ended December 31, 2015, CST Fuel Supply purchased 1.9 billion gallons of motor fuel from Valero. For the year ended December 31, 2015, CrossAmerica distributed 7% of its total wholesale distribution volume to CST and received 17% of its rent income from CST.

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Dec. 31, 2015
Significant Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation and Combination These consolidated financial statements were prepared in accordance with U.S. GAAP. These financial statements include the consolidated accounts of CrossAmerica’s and subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation.
Reclassification, Policy [Policy Text Block]	Reclassifications The statement of operations was revised from the presentation included in our Form 10-K to conform to that presented in CST’s Annual Report on Form 10-K for the year ended December 31, 2015 filed by CST. As a result, certain reclassifications were made to prior period amounts to conform to the current year presentation. These reclassifications had no impact on net income or equity for any periods.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results and outcomes could differ from those estimates and assumptions. On an ongoing basis, management reviews its estimates based on currently available information. Changes in facts and circumstances could result in revised estimates and assumptions.
Cash and Cash Equivalents, Policy [Policy Text Block]	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.
Receivables, Policy [Policy Text Block]	Receivables 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, Policy [Policy Text Block]	Inventories 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, Plant and Equipment, Policy [Policy Text Block]	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.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Assets Long-lived assets, which include property and equipment and finite-lived intangible assets, are tested for recoverability whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. A long-lived asset is not recoverable if its carrying amount exceeds the sum of the undiscounted cash flows expected to result from its use and eventual disposition. If a long-lived asset is not recoverable, an impairment loss is recognized for the amount by which the carrying amount of the long-lived asset exceeds its fair value, with fair value determined based on discounted estimated net cash flows or other appropriate methods.
Business Combinations Policy [Policy Text Block]	Business Combinations We account 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. Determining the fair value of these items requires management’s judgment, the utilization of independent valuation experts and involves the use of significant estimates and assumptions with respect to the timing and amounts of future cash inflows and outflows, discount rates, market prices and asset lives, among other items. The judgments made in the determination of the estimated fair value assigned to the assets acquired, the liabilities assumed and any noncontrolling interest in the investee, as well as the estimated useful life of each asset and the duration of each liability, can materially impact the financial statements in periods after acquisition, such as through depreciation and amortization. For more information on our acquisitions and application of the acquisition method, see Note 3.
Deferred Charges, Policy [Policy Text Block]	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. Debt issuance costs are classified as a reduction of the associated liability. See “New Accounting Pronouncements” below for additional information.
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill represents the excess of cost over the fair value of assets of businesses acquired. Goodwill is not amortized, but instead is tested for impairment at the reporting unit level at least annually, and tested for impairment more frequently if events and circumstances indicate that the goodwill might be impaired. The annual impairment testing date of goodwill was changed from December 31 to October 1 of our fiscal year to align our testing date with the date used by CST. In its annual impairment analysis, an entity can use qualitative factors to determine whether it is more likely than not (likelihood of more than 50%) that the fair value of a reporting unit is less than its carrying amount, including goodwill. If after assessing the totality of events or circumstances an entity determines that it is more likely than not that the fair value of a reporting unit is greater than its carrying amount, then performing the two-step test is unnecessary. However, if we determine that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, we then perform the first step of the two-step goodwill impairment test. In the first step of the goodwill impairment test, the reporting unit’s carrying amount (including goodwill) and its fair value are compared. If the estimated fair value of a reporting unit is less than the carrying value, a second step is performed to compute the amount of the impairment by determining an “implied fair value” of goodwill. The determination of our “implied fair value” requires us to allocate the estimated fair value of the reporting unit to the assets and liabilities of the reporting unit. Any unallocated fair value represents the “implied fair value” of goodwill, which is compared to the corresponding carrying value. If the “implied fair value” is less than the carrying value, an impairment charge would be recorded. The impairment analysis performed in the fourth quarter of 2015 indicated that goodwill was not impaired.
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Intangible Assets Intangible assets are recorded at fair value at the date of 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. Intangible assets with definite useful lives are amortized over their respective estimated useful lives and reviewed for impairment if we believe that changes or triggering events have occurred that could have caused the carrying value of the intangible assets to exceed its fair value. Intangible assets with indefinite lives are not amortized, but are tested for impairment annually or more frequently if events and circumstances indicate that the intangible assets might be impaired.
Regulatory Environmental Costs, Policy [Policy Text Block]	Environmental Matters Liabilities for future remediation costs are recorded when environmental assessments from governmental regulatory agencies and/or remedial efforts are probable and the costs can be reasonably estimated. Other than for assessments, the timing and magnitude of these accruals generally are based on the completion of investigations or other studies or a commitment to a formal plan of action. Environmental liabilities are based on best estimates of probable undiscounted future costs using currently available technology and applying current regulations, as well as our own internal environmental policies, without establishing a range of loss for these liabilities. Environmental liabilities are difficult to assess and estimate due to uncertainties related to the magnitude of possible remediation, the timing of such remediation and the determination of our obligation in proportion to other parties. Such estimates are subject to change due to many factors, including the identification of new sites requiring remediation, changes in environmental laws and regulations and their interpretation, additional information related to the extent and nature of remediation efforts and potential improvements in remediation technologies. Amounts recorded for environmental liabilities have not been reduced by possible recoveries from third parties.
Asset Retirement Obligations, Policy [Policy Text Block]	Asset Retirement Obligations We record 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 or upon entering the lease. 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, 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.
Segment Reporting, Policy [Policy Text Block]	Segment Reporting CrossAmerica presents its segment reporting in accordance with ASC 280, “Segment Reporting” and engages in both the wholesale and retail distribution of motor fuels, primarily gasoline and diesel fuel. The Partnership presents its results to its chief operating decision maker segregated between wholesale and retail activities. As a result, 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.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Revenues are recorded upon delivery of the products to our customers, by which the price is fixed, title to the products is transferred and payment has either been received or collection is reasonably assured. We present motor fuel excise taxes on sales on a gross basis with supplemental information regarding the amount of such taxes included in revenues provided in a footnote on the face of the statements of income. Revenues from leasing arrangements for which CrossAmerica is the lessor are recognized ratably over the term of the underlying lease.
Lease, Policy [Policy Text Block]	Lease Accounting 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. 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 financing transactions.
Income Tax, Policy [Policy Text Block]	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. 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.
Cost of Sales, Policy [Policy Text Block]	Cost of Sales We include in our cost of sales all costs we incur to acquire motor fuel and merchandise, including the costs of purchasing, storing and transporting inventory prior to delivery to our customers. A component of our cost of sales is the discount for prompt payment and other rebates, discounts and incentives offered by our suppliers. Prompt payment discounts from suppliers are based on a percentage of the purchase price of motor fuel and the dollar value of these discounts varies with motor fuel prices. Cost of sales does not include any depreciation of our property and equipment, as any amounts attributed to cost of sales would not be significant.
Motor Fuel Taxes Policy [Policy Text Block]	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.
Earnings Per Share, Policy [Policy Text Block]	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.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Financial Instruments Our financial instruments include cash, accounts receivable, payables, our credit facilities, capital lease obligations, and trade payables. The estimated fair values of these financial instruments approximate their carrying amounts, except for certain debt as discussed in Note 12.
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Pronouncements In November 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-17—Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes, which requires that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. This guidance is effective January 1, 2016; management of CrossAmerica has chosen to early adopt. The guidance was applied retrospectively to all periods presented and resulted in a net reduction of noncurrent deferred tax liabilities of $0.5 million and $0.7 million as of December 31, 2015 and 2014, respectively. In September 2015, the FASB issued ASU 2015-16-Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments, which eliminate the requirement to retrospectively account for adjustments made to provisional amounts recognized in a business combination. The guidance is to be applied on a prospective basis to adjustments to provisional amounts that occur after the effective date. This guidance is effective January 1, 2016, with early adoption permitted for financial statements that have not yet been made available for issuance. The Partnership has elected early adoption of the updated accounting standard, noting that although management has made adjustments to provisional amounts recognized in prior business combinations, those adjustments have not been material and would not have resulted in retrospective application. As such, early adoption of this guidance does not have a significant impact on the financial statements. In April 2015, the FASB issued ASU 2015-06-Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions, which requires that for purposes of calculating historical earnings per unit under the two-class method, the earnings (losses) of a transferred business before the date of a dropdown transaction should be allocated entirely to the general partner. This guidance is effective January 1, 2016. Early adoption is permitted. The guidance is to be applied on a retrospective basis for all financial statements presented. Although this guidance could apply in the future, it was not applicable to the dropdown transactions completed in 2015 because these assets did not represent a business. Further, the revenue-producing activities of the assets included in the dropdown transactions fundamentally changed from the manner in which they were used by CST. There was not sufficient continuity of revenues and expenses before and after the dropdown transactions and so historical information before the dropdowns is not meaningful information. In April 2015, the FASB issued ASU 2015-03-Interest-Imputation of Interest (Subtopic 835-30), which requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. This guidance is effective January 1, 2016. Management of CrossAmerica has chosen to early adopt. The guidance was applied on a retrospective basis, wherein the balance sheet of each individual period presented was adjusted to reflect the period-specific effects of applying the new guidance which resulted in a reclassification from noncurrent assets to debt and capital lease obligations of $5.4 million and $6.9 million for the periods ending December 31, 2015 and 2014, respectively. In May 2014, the FASB issued ASU 2014-09-Revenue from Contracts with Customers (Topic 606), which results in comprehensive new revenue accounting guidance, requires enhanced disclosures to help users of financial statements better understand the nature, amount, timing, and uncertainty of revenue that is recognized, 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 or 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. With the issuance of ASU 2015-1, which deferred the effective date by one year, this guidance is effective January 1, 2018. Early adoption is permitted, but no earlier than January 1, 2017. The guidance can be applied either retrospectively to each prior reporting period presented, or as a cumulative-effect adjustment as of the date of adoption. Management is currently evaluating this new guidance, including how it will apply the guidance at the date of adoption. Certain other new financial accounting pronouncements have become effective for our financial statements and the adoption of these pronouncements will not affect our financial position or results of operations, nor will they require any additional disclosures.

Acquisitions Acquisitions (Tables)

12 Months Ended

Dec. 31, 2015

Business Acquisition [Line Items]

Business Acquisition, Pro Forma Information [Table Text Block]

Our pro forma results, giving effect to the Erickson and One Stop acquisitions and assuming an acquisition date of January 1, 2014, would have been (in thousands, except per unit amounts):



	Year Ended December 31,
	2015		2014
	(unaudited)
Total revenues	$	2,337,588	$	3,113,231
Net income (loss)	$	10,513	$	(13,181	)
Net income (loss) per limited partnership unit	$	0.31	$	(0.67	)

Nice N Easy

Business Acquisition [Line Items]

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

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



Other current assets	$	220
Property and equipment	33,000
Deferred tax assets	4,015
Goodwill	16,585
Total consideration	$	53,820

Landmark Industries Stores

Business Acquisition [Line Items]

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

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



Property and equipment	$	24,977
Deferred tax assets	3,147
Goodwill	13,085
Total consideration	$	41,209

Erickson

Business Acquisition [Line Items]

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

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



Current assets (excluding inventories)	$	4,202
Inventories	8,484
Property and equipment	75,028
Intangible assets	14,010
Goodwill	27,352
Current liabilities	(16,233		)
Deferred tax liabilities	(28,438		)
Asset retirement obligations	(2,204		)
Other liabilities	(273		)
Total consideration, net of cash acquired	$	81,928

One Stop

Business Acquisition [Line Items]

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

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



Current assets (excluding inventories)	$	1,138
Inventories	5,043
Property and equipment	40,651
Intangible assets	6,032
Goodwill	—
Other assets	132
Current liabilities	(3,617		)
Asset retirement obligations	(1,421		)
Other liabilities	(3,318		)
Total consideration, net of cash acquired	$	44,640

Assets Held for Sale (Tables)

12 Months Ended

Dec. 31, 2015

Property, Plant and Equipment Assets Held-for-sale Disclosure [Abstract]

Assets Held for Sale

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



	December 31,
	2015			2014
Land	$	1,695		$	1,984
Buildings and improvements	1,558			782
Equipment and other	1,225			464
Total	4,478			3,230
Less accumulated depreciation	(1,190		)	(646		)
Assets held for sale	$	3,288		$	2,584

Receivables (Tables)

12 Months Ended

Dec. 31, 2015

Receivables [Abstract]

Receivables [Table Text Block]

Receivables consisted of the following (in thousands):



	December 31,
	2015			2014
Trade receivables	$	22,348		$	39,086
Allowance for doubtful accounts	(1,090		)	(754		)
Receivables, net	$	21,258		$	38,332

Changes in the allowance for doubtful accounts [Table Text Block]

Changes in the allowance for doubtful accounts consisted of the following (in thousands):



	Year Ended December 31,
	2015			2014		2013
Balance as of beginning of year	$	754		$	136	$	—
Increase in allowance charged to expense	522			618		161
Accounts charged against the allowance, net of recoveries	(186		)	—		(25		)
Balance as of end of year	$	1,090		$	754	$	136

Inventories (Tables)

12 Months Ended

Dec. 31, 2015

Inventory Disclosure [Abstract]

Schedule of Inventory

Inventories consisted of the following (in thousands):



	December 31,
	2015		2014
Convenience store merchandise	$	11,354	$	6,829
Motor fuel	4,385		5,240
Inventories	$	15,739	$	12,069

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2015

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment

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



	December 31,
	2015			2014
Land	$	251,632		$	153,181
Buildings and site improvements	255,273			176,839
Leasehold improvements	8,867			8,660
Equipment and other	203,521			111,285
Construction in progress	3,666			4,873
Property and equipment, at cost	722,959			454,838
Accumulated depreciation and amortization	(94,395		)	(63,339		)
Property and equipment, net	$	628,564		$	391,499

Goodwill (Tables)

12 Months Ended

Dec. 31, 2015

Goodwill [Abstract]

Schedule of Goodwill [Table Text Block]

Changes in goodwill during the year ended December 31, 2015 consisted of the following (in thousands):



	Wholesale Segment		Retail Segment			Consolidated
Beginning balance	$	34,570	$	5,758		$	40,328
Acquisitions	21,347		19,146			40,493
Reassignment	5,631		(5,631		)	—
Ending balance	$	61,548	$	19,273		$	80,821

Intangible Assets Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Finite-Lived Intangible Assets [Table Text Block]

Intangible assets consisted of the following (in thousands):



	December 31, 2015							December 31, 2014
	Gross Amount		Accumulated Amortization			Net Carrying Amount		Gross Amount		Accumulated Amortization			Net Carrying Amount
Wholesale fuel supply contracts/rights	$	105,181	$	(32,498	)	$	72,683	$	88,129	$	(20,775	)	$	67,354
Trademarks	2,494		(1,264		)	1,230		1,484		(433		)	1,051
Covenant not to compete	3,911		(1,600		)	2,311		2,951		(776		)	2,175
Below market leases	11,181		(5,090		)	6,091		10,161		(2,961		)	7,200
Total intangible assets	$	122,767	$	(40,452	)	$	82,315	$	102,725	$	(24,945	)	$	77,780

Accrued Expenses and Other Long-Term Liabilities (Tables)

12 Months Ended

Dec. 31, 2015

Accrued Expenses and other Current Liabilities [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

Accrued expenses consisted of the following (in thousands):



	December 31,
	2015		2014
Equity-based incentive compensation	$	3,266	$	4,994
Professional fees	804		1,243
Taxes other income	3,311		3,410
Management fee payable to affiliate	—		188
Accrued interest	898		569
Termination benefits	1,561		2,357
Acquisition costs	400		3,783
Other	6,481		4,733
Total accrued expenses	$	16,721	$	21,277

Other Noncurrent Liabilities [Table Text Block]

Other long-term liabilities consisted of the following (in thousands):



	December 31,
	2015		2014
Environmental liabilities	$	1,850	$	702
Security deposits	7,176		6,543
Above market leases	6,691		5,365
Asset retirement obligations	23,165		19,104
Other	3,657		3,432
Total other long-term liabilities	$	42,539	$	35,146

Schedule of Change in Asset Retirement Obligation [Table Text Block]

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



	December 31,
	2015			2014
Beginning balance	$	19,109		$	2,151
Recognition of asset retirement obligations	4,098			—
Changes in estimated cash flows or settlement dates	(591		)	17,149
Accretion	1,189			359
Obligations settled	(321		)	(550		)
Total balance	23,484			19,109
Current portion, classified within accrued expenses and other current liabilities	319			5
Long-term portion, classified within noncurrent other liabilities	$	23,165		$	19,104

Debt (Tables)

12 Months Ended

Dec. 31, 2015

Debt Disclosure [Abstract]

Summary of Debt Outstanding

Our balances for long-term debt and capital leases are as follows (in thousands):



	December 31,
	2015			2014
Revolving credit facility	$	358,412		$	200,400
Financing obligation associated with Rocky Top acquisition	26,250			26,250
Note payable	876			929
Total outstanding debt	385,538			227,579
Deferred financing fees	(4,464		)	(6,881		)
Lease financing obligations	57,900			62,788
Total	438,974			283,486
Less current portion	8,342			29,083
Noncurrent portion	$	430,632		$	254,403

Lease Financing Obligations and Operating Leases (Tables)

12 Months Ended

Dec. 31, 2015

Lease Financing Obligations and Operating Leases [Abstract]

Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]

The future minimum lease payments under lease financing obligations as of December 31, 2015 are as follows (in thousands):



2016	$	6,091
2017	5,999
2018	6,051
2019	6,172
2020	6,199
Thereafter	57,538
Total future minimum lease payments	88,050
Less interest component	29,208
Present value of minimum lease payments	58,842
Current portion	2,787
Long-term portion	56,055
Deferred financing costs, net	942
Long-term portion, net of deferred financing costs	$	55,113

Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]

The future minimum lease payments under operating leases as of December 31, 2015 were as follows (in thousands):



2016	$	18,086
2017	16,735
2018	14,799
2019	13,202
2020	10,984
Thereafter	48,362
Total future minimum lease payments	$	122,168

Schedule Of Future Minimum Payments Receivable For Operating Leases Table [Text Block]

The future minimum lease payments under non-cancelable operating leases with third parties, CST and DMS as of December 31, 2015 were as follows (in thousands):



	Third Parties		CST		DMS		Total
2016	$	24,364	$	14,483	$	18,015	$	56,862
2017	20,418		14,483		18,260		53,161
2018	13,846		14,483		18,560		46,889
2019	10,448		14,483		18,843		43,774
2020	8,790		14,483		19,125		42,398
Thereafter	27,077		62,756		145,316		235,149
Total future minimum lease payments	$	104,943	$	135,171	$	238,119	$	478,233

Environmental Matters (Tables)

12 Months Ended

Dec. 31, 2015

Environmental Matters [Abstract]

Schedule of Environmental Loss Contingencies by Site [Table Text Block]

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



	December 31,
	2015			2014
Beginning balance	$	1,074		$	1,238
Provision for new environmental losses	1,228			—
Liabilities assumed in acquisitions	—			150
Changes in estimates for previously incurred losses	781			30
Payments	(330		)	(344		)
Ending balance	2,753			1,074
Current portion	903			372
Long-term portion	$	1,850		$	702



Beginning balance	$	7,584
Changes in estimates for previously incurred losses	539
Payments	(1,096		)
Ending balance	$	7,027

Schedules Of Recorded Environmental Recoveries Amount Table [Text Block]



Third-party escrows	$	1,400
State funds	3,038
Insurance coverage	580
Total indemnification assets	$	5,018

Related-Party (Tables)

12 Months Ended

Dec. 31, 2015

Schedule of Maturities of Long-term Debt [Table Text Block]

The following represents principal payments due for the next five years excluding lease financing obligations (in thousands).



2016	$	5,555
2017	5,457
2018	6,164
2019	363,812
2020	4,550
Total	$	385,538

CST Brands Inc.

Summary of Revenues from Related Parties

Revenues from fuel sales and rental income from CST were as follows (in thousands):



	Year Ended December 31,
	2015		2014
Revenues from fuel sales to CST	$	135,813	$	13,186
Rental income from CST	$	9,319	$	413

Lehigh Gas Ohio LLC

Summary of Revenues from Related Parties

Revenues from fuel sales and rental income from DMS were as follows (in thousands):



	Year Ended December 31,
	2015		2014
Revenues from fuel sales to DMS	$	322,918	$	676,210
Rental income from DMS	$	19,362	$	20,404

Commitments and Contingencies Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2015

Commitments and Contingencies Disclosure [Abstract]

Contractual Obligation, Fiscal Year Maturity Schedule [Table Text Block]

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



2016		464,140
2017		398,377
2018		361,666
2019		349,549
2020		305,149
Thereafter		2,087,600
Total		3,966,481

Partners' Capital Quarterly distribution activity (Tables)

12 Months Ended

Dec. 31, 2015

Quarterly distribution activity [Abstract]

Schedule of Repurchase Agreements [Table Text Block]

The following table shows the purchases during the quarter ended December 31, 2015:



Period	Total Number of Units Purchased	Average Price Paid per Unit		Total Cost of Units Purchased		Amount Remaining under the Program
December 1 - December 31, 2015	154,158	$	23.37	$	3,603,071	$	21,396,929
Total	154,158	$	23.37	$	3,603,071	$	21,396,929

Dividends Declared [Table Text Block]

Quarterly distribution activity for 2015 was as follows:



Quarter Ended	Record Date	Payment Date	Cash Distribution (per unit)		Cash Distribution (in millions)
March 31, 2015	June 15, 2015	June 19, 2015	$	0.5475	$	13.4
June 30, 2015	September 4, 2015	September 11, 2015	$	0.5625	$	18.6
September 30, 2015	November 18, 2015	November 25, 2015	$	0.5775	$	19.2
December 31, 2015	February 12, 2016	February 24, 2016	$	0.5925	$	19.6

Equity-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2015

Equity-Based Compensation [Abstract]

Schedule of Share-based Compensation, Nonemployee Director Stock Award Plan, Activity [Table Text Block]

During 2015, the Partnership also granted the following awards to members of the Board as a portion of director compensation:



	Phantom Units
Non-vested at beginning of period	6,141
Granted	11,476
Vested	(6,141	)
Non-vested at end of period	11,476

Grants of equity-based awards occurred in 2015 and consisted of:



	Number of Securities	Weighted-Avg Grant-Date Fair Value
Phantom units	44,979	$	33.16
Profits interests	34,728	$	33.58

Net Income per Limited Partnership Unit (Tables)

12 Months Ended

Dec. 31, 2015

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,
	2015						2014						2013
	Common Units			Subordinated Units			Common Units			Subordinated Units			Common Units			Subordinated Units
Numerator:
Distributions paid^(a)	$	47,798		$	16,781		$	25,544		$	15,652		$	12,999		$	12,999
Allocation of distributions in excess of net income^(b)	(40,356		)	(14,172		)	(29,532		)	(18,071		)	(3,842		)	(4,086		)
Limited partners’ interest in net income - basic	7,442			2,609			(3,988		)	(2,419		)	9,157			8,913
Adjustment for phantom units	9			—			—			—			29			—
Limited partners’ interest in net income - diluted	$	7,451		$	2,609		$	(3,988	)	$	(2,419	)	$	9,186		$	8,913

Denominator:
Weighted average limited partnership units outstanding - basic	21,462,665			7,525,000			12,402,938			7,525,000			7,731,471			7,525,000
Adjustment for phantom units	98,738			—			—			—			48,886			—
Weighted average limited partnership units outstanding - diluted	21,561,403			7,525,000			12,402,938			7,525,000			7,780,357			7,525,000

Net income per limited partnership unit - basic	$	0.35		$	0.35		$	(0.32	)	$	(0.32	)	$	1.18		$	1.18
Net income per limited partnership unit - diluted	$	0.35		$	0.35		$	(0.32	)	$	(0.32	)	$	1.18		$	1.18


(a)	Distributions paid per unit were $2.2300, $2.0800 and $1.7273 during the years ended December 31, 2015, 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.

Income Taxes Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Components of income tax expense related to net income were as follows (in thousands):



	Year Ended December 31,
	2015			2014			2013
Current:
U.S. federal	$	1,630		$	141		$	1,111
U.S. state	944			265			121
Total current	2,574			406			1,232

Deferred:
U.S. federal	(4,279		)	(1,963		)	(2,329		)
U.S. state	(1,837		)	203			(619		)
Total deferred	(6,116		)	(1,760		)	(2,948		)
Income tax (benefit)	$	(3,542	)	$	(1,354	)	$	(1,716	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]



	Year Ended December 31,
	2015			2014			2013
Consolidated income (loss) from continuing operations before income taxes - all domestic	$	7,920		$	(7,525	)	$	16,354
(Income) loss from continuing operations before income taxes of non-taxable entities	(18,409		)	325			(15,638		)
Income (loss) from continuing operations before income taxes of corporate entities	$	(10,489	)	$	(7,200	)	$	716
Federal income taxes at statutory rate	(3,566		)	(2,448		)	244
Increase (decrease) due to:
Nondeductible expenses	198			3,094			—
Change in valuation allowance	(247		)	(1,972		)	(1,543		)
State income taxes, net of federal income tax benefit	(343		)	(28		)	(417		)
Other	416			—			—
Total income tax benefit	$	(3,542	)	$	(1,354	)	$	(1,716	)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The tax effects of significant temporary differences representing deferred income tax assets and liabilities were as follows (in thousands):



	December 31,
	2015			2014
Deferred income tax assets:
Deferred rent expense	$	747		$	241
Above market lease liability	1,516			2,053
Lease financing obligations	23,129			24,737
Asset retirement obligations	7,619			6,057
Other assets	1,935			496
Total deferred income tax assets	34,946			33,584
Less: Valuation allowance	(5,428		)	(5,675		)
Net deferred income tax assets	$	29,518		$	27,909

Deferred income tax liabilities:
Deferred rent income	781			271
Property and equipment	57,566			39,563
Intangibles	13,078			10,650
Other	1,702			371
Total deferred income tax liabilities	73,127			50,855
Net deferred income tax liabilities	$	43,609		$	22,946

Summary of Valuation Allowance [Table Text Block]

Changes in the valuation allowance account consisted of the following (in thousands):



	Year Ended December 31,
	2015			2014			2013
Balance at beginning of period	$	5,675		$	7,093		$	9,893
Charged to costs and expense	(247		)	(1,418		)	(1,543		)
Charged to other accounts	—			—			(1,257		)
Balance at end of period	$	5,428		$	5,675		$	7,093

Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2015

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

The following table reflects activity related to our reportable segments (in thousands):



	Wholesale		Retail		Unallocated			Consolidated
Year Ended December 31, 2015:
Revenues from fuel sales to external customers	$	1,492,425	$	508,335	$	—		$	2,000,760
Intersegment revenues from fuel sales	359,294		—		(359,294		)	—
Revenues from food and merchandise sales	—		158,826		—			158,826
Rent income	49,134		4,861		—			53,995
Other revenue	1,254		—		—			1,254
Total revenues	$	1,902,107	$	672,022	$	(359,294	)	$	2,214,835

Income from CST Fuel Supply Equity	$	10,528	$	—	$	—		$	10,528
Operating income (loss)	$	92,826	$	19,010	$	(85,819	)	$	26,017

Year Ended December 31, 2014:
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	—		57,603		—			57,603
Rent income	38,498		4,760		—			43,258
Other revenue	837		443		—			1,280
Total revenues	$	2,347,739	$	512,150	$	(204,276	)	$	2,655,613

Operating income (loss)	$	73,451	$	7,246	$	(72,057	)	$	8,640

Year Ended December 31, 2013:
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	$	1,924,442	$	69,605	$	(57,988	)	$	1,936,059

Operating income (loss)	$	66,262	$	1,457	$	(37,542	)	$	30,177

Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2015

Interim Financial Results Disclosure [Abstract]

Schedule of Quarterly Financial Information [Table Text Block]

The following table summarizes quarterly financial data for the years ended December 31, 2015 and 2014 (in thousands):



	2015 Quarter Ended
	March 31			June 30			September 30		December 31
Operating revenues	$	477,769		$	647,448		$	625,566	$	464,052
Gross profit	$	34,996		$	38,301		$	47,826	$	36,395
Operating (loss) income	$	(433	)	$	3,674		$	14,830	$	7,946
Net income (loss) attributable to partners	$	(2,966	)	$	30		$	10,163	$	4,214
Basic earnings (loss) per common unit^(a)	$	(0.13	)	$	(0.01	)	$	0.29	$	0.11
Diluted earnings (loss) per common unit^(a)	$	(0.13	)	$	(0.01	)	$	0.29	$	0.11

	2014 Quarter Ended
	March 31			June 30			September 30		December 31
Operating revenues	$	482,021		$	763,845		$	827,760	$	581,987
Gross profit	$	16,667		$	26,948		$	36,294	$	35,737
Operating income (loss)	$	5,486		$	1,574		$	8,430	$	(6,850	)
Net income (loss) attributable to partners	$	1,428		$	1,892		$	4,155	$	(13,637	)
Basic earnings (loss) per common unit^(a)	$	0.07		$	0.10		$	0.21	$	(0.60	)
Diluted earnings (loss) per common unit^(a)	$	0.07		$	0.10		$	0.21	$	(0.60	)


(a)	Earnings (loss) per common unit amounts are computed independently for each of the quarters presented. Therefore, the sum of the quarterly earnings per share amounts may not equal the annual earnings per share amounts.

Supplemental Cash Flow Information (Tables)

12 Months Ended

Dec. 31, 2015

Supplemental Cash Flow Elements [Abstract]

Cash Flow, Operating Capital [Table Text Block]

In order to determine net cash provided by operating activities, net income is adjusted by, among other things, changes in current assets and current liabilities as follows (in thousands):



	Year Ended December 31,
	2015			2014			2013
Decrease (increase):
Accounts receivable	$	6,521		$	2,619		$	(1,684	)
Accounts receivable from related parties	4,439			4,511			(8,377		)
Inventories	9,857			3,235			(2,085		)
Other current assets	1,952			38			(1,513		)
Other assets	(1,356		)	(3,159		)	(396		)
Increase (decrease):
Accounts payable	(12,339		)	(20,438		)	4,288
Motor fuel taxes payable	(1,652		)	2,553			(2,269		)
Accrued expenses and other current liabilities	(11,100		)	373			1,041
Other long-term liabilities	910			(101		)	(1,292		)
Changes in working capital, net of acquisitions	$	(2,768	)	$	(10,369	)	$	(12,287	)

Schedule of Supplemental Cash Flow Information

Supplemental schedule of non-cash investing and financing activities (in thousands):



	Year Ended December 31,
	2015			2014			2013
Sale of property and equipment in Section 1031 like-kind exchange transaction	$	(322	)	$	(4,670	)	$	—
Acquisition of equity investment in CST Fuel Supply funded by issuance of common units	$	384		$	—		$	—
Acquisition of property through foreclosure on note receivable	$	930		$	—		$	—
Removal of property and equipment and capital lease obligation for sales terminated from Getty lease	$	(1,333	)	$	(1,613	)	$	(2,138	)
Changes in estimate of asset retirement obligations	$	(591	)	$	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
Management fee settled in CrossAmerica common units	$	7,200		$	—		$	—
Units issued to CST as consideration for the NTIs and the equity interest in CST Fuel Supply	$	163,292		$	—		$	—

Supplemental disclosure of cash flow information (in thousands):



	Year Ended December 31,
	2015			2014		2013
Cash paid for interest	$	16,689		$	14,134	$	11,375
Cash paid for income taxes	$	5,023	(a)	$	632	$	1,729

(a) Includes $2.6 million in income tax liabilities assumed in acquisitions.

Termination Benefits Termination Benefits (Tables)

12 Months Ended

Dec. 31, 2015

Termination Benefits [Abstract]

Schedule of Expected Benefit Payments [Table Text Block]

A rollforward of the liability for severance and other termination benefits is as follows (in thousands):



Balance at December 31, 2014	$	2,357
Provision for termination benefits (included in general and administrative expenses)	2,373
Termination benefits paid	(3,065		)
Balance at December 31, 2015	$	1,665

Description of Business, Concentration Risk and Other Disclosures - Description of Business Narrative (Details)		1 Months Ended		3 Months Ended		12 Months Ended
	Jul. 01, 2015	Nov. 04, 2015	Jan. 31, 2015	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2015
Organization And Basis Of Presentation [Line Items]
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest						18.70%
Partnership Interest
Organization And Basis Of Presentation [Line Items]
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest	12.50%	17.50%	5.00%	12.50%	5.00%

Description of Business, Concentration Risk and Other Disclosures - Concentration Risk Narrative (Details) gal in Millions	1 Months Ended	3 Months Ended	12 Months Ended
	Nov. 04, 2015	Dec. 31, 2015	Dec. 31, 2015 gal	Dec. 31, 2014 gal	Dec. 31, 2013 gal
Concentration Risk [Line Items]
Concentration Risk, Percentage			10.00%
Concentration Risk, Exceed Threshold			0
Purchases Under Supply Agreements Volume			884.6	869.5	586.3
Lehigh Gas Ohio LLC \| Wholesale Distribution Volumes
Concentration Risk [Line Items]
Concentration Risk, Percentage		17.00%	17.00%
Lehigh Gas Ohio LLC \| Rental Income
Concentration Risk [Line Items]
Concentration Risk, Percentage		36.00%
CST Brands Inc. \| Wholesale Distribution Volumes
Concentration Risk [Line Items]
Concentration Risk, Percentage		7.00%
CST Brands Inc. \| Rental Income
Concentration Risk [Line Items]
Concentration Risk, Percentage		17.00%
Valero Energy Corporation
Concentration Risk [Line Items]
Purchases Under Supply Agreements Volume			1,900.0
CrossAmerica \| ExxonMobil
Concentration Risk [Line Items]
Concentration Risk, Supplier Percentage			30.00%
CrossAmerica \| BP Products
Concentration Risk [Line Items]
Concentration Risk, Supplier Percentage			26.00%
CrossAmerica \| Motiva Enterprises
Concentration Risk [Line Items]
Concentration Risk, Supplier Percentage			26.00%
CST Brands Inc.
Concentration Risk [Line Items]
Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest	17.50%

Significant Accounting Policies Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Accounting Standards Update 2015-17
Change in Accounting Estimate [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	$ 0.5	$ 0.7
Accounting Standards Update 2015-03
Change in Accounting Estimate [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	$ 5.4	$ 6.9

Acquisitions - Fuel Drop and NTI Purchase Narrative (Details)		1 Months Ended				3 Months Ended								12 Months Ended
	Jul. 01, 2015 USD ($) shares	Nov. 04, 2015	Jul. 31, 2015 USD ($) shares	Jan. 31, 2015 USD ($) shares	May 31, 2013 USD ($)	Dec. 31, 2015 USD ($)	Sep. 30, 2015 USD ($)	Jun. 30, 2015 USD ($)	Mar. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Sep. 30, 2014 USD ($)	Jun. 30, 2014 USD ($)	Mar. 31, 2014 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Business Acquisition [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares \| shares				1,497,946
Business Combination, Consideration Transferred					$ 7,100,000
Number of Stores										4					4
Lease Rate														7.50%
Revenues						$ 464,052,000	$ 625,566,000	$ 647,448,000	$ 477,769,000	$ 581,987,000	$ 827,760,000	$ 763,845,000	$ 482,021,000	$ 2,214,835,000	$ 2,655,613,000	$ 1,936,059,000
Partnership Interest
Business Acquisition [Line Items]
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest	12.50%	17.50%		5.00%		12.50%	5.00%
Purchase of NTIs from CST
Business Acquisition [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares \| shares			300,000
Business Combination, Consideration Transferred			$ 134,000,000
Number of Stores	29
Payments to Acquire Productive Assets			$ 124,400,000
Lease Rate			7.50%
Revenues						$ 5,100,000								$ 0
CST Fuel Supply
Business Acquisition [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares \| shares	3,303,208			1,500,000
Business Combination, Consideration Transferred			$ 110,900,000	$ 60,000,000
Business Combination, Consideration Transferred, Other			17,500,000
Excess Of Purchase Price Over Book Value Of Assets			170,000,000
Contract Margin			$ 0.05
Net Assets	$ 0

Acquisitions - Acquisition of Entities Narrative (Details)	1 Months Ended					3 Months Ended								12 Months Ended
	Jan. 31, 2016 USD ($)	Jul. 31, 2015 USD ($)	Feb. 28, 2015 USD ($)	Jan. 31, 2015 USD ($)	May 31, 2013 USD ($)	Dec. 31, 2015 USD ($)	Sep. 30, 2015 USD ($)	Jun. 30, 2015 USD ($)	Mar. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Sep. 30, 2014 USD ($)	Jun. 30, 2014 USD ($)	Mar. 31, 2014 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)	Jan. 06, 2016	Feb. 17, 2015 USD ($)	Jan. 01, 2015
Business Acquisition [Line Items]
Number of Stores										4					4
Business Combination, Consideration Transferred					$ 7,100,000
Lease Rate														7.50%
Revenues						$ 464,052,000	$ 625,566,000	$ 647,448,000	$ 477,769,000	$ 581,987,000	$ 827,760,000	$ 763,845,000	$ 482,021,000	$ 2,214,835,000	$ 2,655,613,000	$ 1,936,059,000
Goodwill, Transfers														5,600,000
CST Fuel Supply
Business Acquisition [Line Items]
Business Combination, Consideration Transferred		$ 110,900,000		$ 60,000,000
Contract Margin		0.05
Landmark Industries Stores
Business Acquisition [Line Items]
Number of Stores																			22
Business Combination, Consideration Transferred														41,200,000
Contract Margin														0.05
Revenues														64,100,000
Erickson
Business Acquisition [Line Items]
Number of Stores																		64
Revenues														229,200,000
Total consideration, net of cash acquired						81,928,000								81,928,000				$ 81,900,000
Cash Acquired from Acquisition			$ 3,000,000
Goodwill, Transfers														1,200,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities Noncurrent						2,700,000
One Stop
Business Acquisition [Line Items]
Business Combination, Consideration Transferred		44,600,000
Revenues						$ 63,400,000								$ 35,000,000
Total consideration, net of cash acquired		$ 44,640,000
Finite-Lived Intangible Asset, Useful Life		10 years
Number Of Wholesale Fuel Supply Purchase Agreement Acquired		9
Wholesale Fuel Distribution Rights \| Erickson
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life														10 years
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles																		$ 11,700,000
Wholesale Fuel Distribution Rights \| One Stop
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life		10 years
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		$ 4,400,000
Wholesale Fuel Supply Agreements \| One Stop
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		$ 1,000,000
Building \| Erickson
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life														15 years
Building \| One Stop
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life		20 years
Maximum \| Equipment \| Erickson
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life														30 years
Maximum \| Equipment \| One Stop
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life		30 years
Minimum \| Equipment \| Erickson
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life														5 years
Minimum \| Equipment \| One Stop
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life		7 years
Wholesale
Business Acquisition [Line Items]
Number of Stores						77								77
Goodwill, Acquired During Period														$ 21,347,000
Goodwill, Transfers														5,631,000
Wholesale \| Erickson
Business Acquisition [Line Items]
Goodwill, Acquired During Period														8,200,000
Retail
Business Acquisition [Line Items]
Goodwill, Acquired During Period														19,146,000
Goodwill, Transfers														(5,631,000)
Retail \| Erickson
Business Acquisition [Line Items]
Goodwill, Acquired During Period														$ 19,100,000
Company Operated Retail Site \| One Stop
Business Acquisition [Line Items]
Number of Stores		41
Commission Agent Site \| One Stop
Business Acquisition [Line Items]
Number of Stores		4
Quick Service Restaurant \| One Stop
Business Acquisition [Line Items]
Number of Stores		1
Subsequent Event \| Holiday Stationstores
Business Acquisition [Line Items]
Business Combination, Consideration Transferred	$ 48,500,000
Subsequent Event \| Company Operated Retail Site \| Holiday Stationstores
Business Acquisition [Line Items]
Number of Stores																	31
WISCONSIN \| Subsequent Event \| Company Operated Retail Site \| Holiday Stationstores
Business Acquisition [Line Items]
Number of Stores																	28
MINNESOTA \| Subsequent Event \| Company Operated Retail Site \| Holiday Stationstores
Business Acquisition [Line Items]
Number of Stores																	3
Partnership Interest \| CST Brands Inc. \| CST Fuel Supply
Business Acquisition [Line Items]
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest		12.50%		5.00%

Acquisitions Acquisitions - Fair Value of Assets Acquired - Landmark Industries Stores (Details) - Landmark Industries Stores $ in Thousands	Dec. 31, 2015 USD ($)
Business Acquisition [Line Items]
Property and Equipment	$ 24,977
Other Assets	3,147
Goodwill	13,085
Total consideration	$ 41,209

Acquisitions Acquisitions - Fair Value of Assets and Liabilities Acquired - Erickson (Details) - Erickson - USD ($) $ in Thousands	Dec. 31, 2015	Feb. 17, 2015
Business Acquisition [Line Items]
Current assets (excluding inventories)	$ 4,202
Inventories	8,484
Property and Equipment	75,028
Intangibles assets	14,010
Goodwill	27,352
Current liabilities	(16,233)
Deferred tax liabilities	(28,438)
Asset retirement obligations	(2,204)
Other liabilities	(273)
Total consideration, net of cash acquired	$ 81,928	$ 81,900

Acquisitions Acquisition - Fair Value of Assets Acquired - One Stop (Details) - One Stop $ in Thousands	Jul. 31, 2015 USD ($)
Business Acquisition [Line Items]
Current assets (excluding inventories)	$ 1,138
Inventories	5,043
Property and Equipment	40,651
Intangibles assets	6,032
Goodwill	0
Other Assets	132
Current liabilities	(3,617)
Asset retirement obligations	(1,421)
Other liabilities	(3,318)
Total consideration, net of cash acquired	$ 44,640

Acquisitions Acquisitions - Pro Forma Transactions Occurred - Erickson and One Stop (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2014 USD ($) $ / shares
Business Acquisition [Line Items]
Total revenues	$ 3,113,231
Net income	$ (13,181)
Net Income (Loss), Per Outstanding General Partnership Unit, Net of Tax \| $ / shares	$ (0.67)
One Stop
Business Acquisition [Line Items]
Total revenues	$ 2,337,588
Net income	$ 10,513
Net Income (Loss), Per Outstanding General Partnership Unit, Net of Tax \| $ / shares	$ 0.31

Assets Held for Sale - Narrative (Details) $ in Thousands	1 Months Ended	3 Months Ended	12 Months Ended
Assets Held for Sale - Narrative (Details) $ in Thousands	May 31, 2013 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Long Lived Assets Held-for-sale [Line Items]
Number of Stores				4
Business Combination, Consideration Transferred	$ 7,100
Gain (Loss) on Disposition of Assets			$ 2,719	$ 1,653	$ 47
Assets Held-for-sale
Long Lived Assets Held-for-sale [Line Items]
Number of Stores		7	7	5
Assets Of Disposal Group Including Discontinued Operation Number Of Sites Sold		1
Business Combination, Consideration Transferred		$ 1,800
Gain (Loss) on Disposition of Assets		$ 1,300
Certain assets acquired through the PMI acquisition \| Assets Held-for-sale
Long Lived Assets Held-for-sale [Line Items]
Business Combination, Consideration Transferred			$ 3,100
Gain (Loss) on Disposition of Assets			$ 1,500

- Schedule of Assets Held for Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Long Lived Assets Held-for-sale [Line Items]
Land	$ 251,632	$ 153,181
Buildings and improvements	255,273	176,839
Equipment and other	203,521	111,285
Total	722,959	454,838
Less accumulated depreciation	94,395	63,339
Assets held for sale	628,564	391,499
Assets Held-for-sale
Long Lived Assets Held-for-sale [Line Items]
Land	1,695	1,984
Buildings and improvements	1,558	782
Equipment and other	1,225	464
Total	4,478	3,230
Less accumulated depreciation	1,190	646
Assets held for sale	$ 3,288	$ 2,584

Fair Value Measurements - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Revolving credit facility	$ 358,412	$ 200,400

- 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

Receivables Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Receivables [Abstract]
Accounts Receivable, Gross, Current	$ 22,348	$ 39,086
Allowance for Doubtful Accounts Receivable	(1,090)	(754)	$ (136)	$ 0
Accounts Receivable, Net, Current	$ 21,258	$ 38,332

Receivables Change in allowance for doubtful accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Receivables [Abstract]
Allowance for Doubtful Accounts Receivable	$ 1,090	$ 754	$ 136	$ 0
Allowance for Doubtful Accounts Receivable, Period Increase (Decrease)	522	618	161
Allowance for Doubtful Accounts Receivable, Write-offs	$ (186)	$ 0	$ (25)

Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Convenience store merchandise	$ 11,354	$ 6,829
Motor fuel	4,385	5,240
Inventories	$ 15,739	$ 12,069

Property and Equipment - Narrative (Details) $ in Thousands	1 Months Ended		12 Months Ended
Property and Equipment - Narrative (Details) $ in Thousands	Jun. 30, 2013 USD ($)	May 31, 2013 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)	May 01, 2013 USD ($)
Property, Plant and Equipment [Line Items]
Property and equipment, net			$ 628,564	$ 391,499
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment			94,395	$ 63,339
Number of Stores				4
Gain (Loss) on Disposition of Assets for Financial Service Operations				$ 1,700
Business Combination, Consideration Transferred		$ 7,100
Capital Lease Obligations			57,900	62,788		$ 5,100
Propert and Equipment, Gross, Period Increase (Decrease)		$ 2,000	(1,333)	(1,613)	$ (2,138)
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Costs	$ 1,600
Payments to Acquire Businesses, Gross	$ 600
Sale Leaseback Transaction, Historical Cost			58,400
Sale Leaseback Transaction, Accumulated Depreciation			17,000
Sale Leaseback Transaction
Property, Plant and Equipment [Line Items]
Capital Leased Assets, Gross				54,000
Capital Leases, Lessee Balance Sheet, Assets by Major Class, Accumulated Depreciation				12,500
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment			33,700	$ 22,000	$ 16,500
Series of Individually Immaterial Business Acquisitions [Member]
Property, Plant and Equipment [Line Items]
Number of Stores	2
Leasing Arrangement
Property, Plant and Equipment [Line Items]
Property and equipment, net			$ 509,800

Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Land	$ 251,632	$ 153,181
Retail site buildings	255,273	176,839
Leasehold improvements	8,867	8,660
Equipment and other	203,521	111,285
Construction in progress	3,666	4,873
Property and equipment, at cost	722,959	454,838
Accumulated depreciation and amortization	(94,395)	(63,339)
Property and equipment, net	$ 628,564	$ 391,499

Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
Goodwill (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Goodwill [Line Items]
Goodwill	$ 80,821	$ 40,328
Goodwill, Transfers	5,600
Wholesale
Goodwill [Line Items]
Goodwill	61,548	34,570
Goodwill, Acquired During Period	21,347
Goodwill, Transfers	5,631
Retail
Goodwill [Line Items]
Goodwill	19,273	5,758
Goodwill, Acquired During Period	19,146
Goodwill, Transfers	(5,631)
Consolidated Entities
Goodwill [Line Items]
Goodwill	80,821	$ 40,328
Goodwill, Acquired During Period	40,493
Goodwill, Transfers	$ 0

Intangible Assets Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 13,400	$ 11,300	$ 4,600
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	12,300
Finite-Lived Intangible Assets, Gross	122,767	102,725
Finite-Lived Intangible Assets, Accumulated Amortization	(40,452)	(24,945)
Intangible assets, net	82,315	77,780
Finite-Lived Intangible Assets, Amortization Expense, Year Two	12,200
Finite-Lived Intangible Assets, Amortization Expense, Year Three	11,000
Finite-Lived Intangible Assets, Amortization Expense, Year Four	8,700
Finite-Lived Intangible Assets, Amortization Expense, Year Five	8,500
Wholesale Fuel Supply Contracts [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	105,181	88,129
Finite-Lived Intangible Assets, Accumulated Amortization	(32,498)	(20,775)
Intangible assets, net	72,683	67,354
Trademarks
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	2,494	1,484
Finite-Lived Intangible Assets, Accumulated Amortization	(1,264)	(433)
Intangible assets, net	1,230	1,051
Covenant Not To Compete
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	3,911	2,951
Finite-Lived Intangible Assets, Accumulated Amortization	(1,600)	(776)
Intangible assets, net	2,311	2,175
Below Market Lease
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	11,181	10,161
Finite-Lived Intangible Assets, Accumulated Amortization	(5,090)	(2,961)
Intangible assets, net	$ 6,091	$ 7,200
10 year life
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	10 years
Trademarks
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years
5 year life - Covenants
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years
5 year life - above and below market leases
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years

Accrued Expenses and Other Long-Term Liabilities (Details)	12 Months Ended
	Dec. 31, 2015
Buildings And Underground Storage Tanks
Asset Retirement Obligation [Line Items]
Property and Equipment, Useful Life	30 years

Accrued Expenses and Other Long-Term Liabilities Accrued expenses (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Accruals expenses [Abstract]
Deferred Compensation Share-based Arrangements, Liability, Current	$ 3,266	$ 4,994
Accrued Professional Fees, Current	804	1,243
Accrual for Taxes Other than Income Taxes, Current	3,311	3,410
Management Fee Payable	0	188
Interest Payable, Current	898	569
Accrued Employee Benefits, Current	1,561	2,357
Business Acquisition, Transaction Costs	400	3,783
Other Accrued Liabilities, Current	6,481	4,733
Accrued Liabilities, Current	$ 16,721	$ 21,277

Accrued Expenses and Other Long-Term Liabilities Other long-term liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Other Liabilities Disclosure [Abstract]
Accrued Environmental Loss Contingencies, Noncurrent	$ 1,850	$ 702
Security Deposit	7,176	6,543
Deferred Tax Assets Above Market Lease Liability	6,691	5,365
Asset Retirement Obligations, Noncurrent	23,165	19,104
Other Accrued Liabilities, Noncurrent	3,657	3,432
Other Liabilities, Noncurrent	$ 42,539	$ 35,146

Accrued Expenses and Other Long-Term Liabilities Asset Retirement Obligation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligation, Accretion Expense	$ 1,189	$ 359
Asset Retirement Obligation, Liabilities Settled	(321)	(550)
Asset Retirement Obligation	23,484	19,109	$ 2,151
Asset Retirement Obligation, Liabilities Incurred	4,098	0
Asset Retirement Obligation, Revision of Estimate	(591)	17,149
Asset Retirement Obligation, Current	319	5
Asset Retirement Obligations, Noncurrent	$ 23,165	$ 19,104

Debt Debt - Narrative (Details) $ in Thousands	12 Months Ended
Debt Debt - Narrative (Details) $ in Thousands	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Debt Instrument [Line Items]
Letters of Credit Outstanding, Amount	$ 16,000	$ 16,400
Notes payable	$ 876	$ 929
Base Rate \| Notes Payable to Banks
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.75%
CrossAmerica
Debt Instrument [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity	$ 100,000
Notes Payable, Other Payables [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate During Period			4.00%
Notes payable			$ 1,000
Revolving Credit Facility
Debt Instrument [Line Items]
Revolving Credit Facility Financial Covenants Combined Leverage Ratio	5.00
Line Of Credit Facility Financial Covenants Combined Interest Charge Coverage Ratio	2.75
Line of Credit Facility, Interest Rate at Period End	3.06%

- Long-Term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	May 01, 2013
Debt Disclosure [Abstract]
Revolving credit facility	$ 358,412	$ 200,400
Financing obligation associated with Rocky Top acquisition	26,250	26,250
Notes payable	876	929
Long-term Debt and Capital Lease Obligations, Including Current Maturities	385,538	227,579
Lease financing obligations	57,900	62,788	$ 5,100
Total	438,974	283,486
Deferred finance costs, net	(4,464)	(6,881)
Less current portion	8,342	29,083
Noncurrent portion	$ 430,632	$ 254,403

Debt Future principal payments due for the next five years (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Future principal payments due for the next five years Disclosure [Abstract]
2016	$ 5,555
2017	5,457
2018	6,164
2019	363,812
2020	4,550
Total	$ (385,538)	$ (227,579)

Debt Credit Facility - Narrative (Details) $ in Millions	12 Months Ended
Debt Credit Facility - Narrative (Details) $ in Millions	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)
Debt Instrument [Line Items]
Line of Credit Facility, Increase (Decrease), Net	$ 100.0
Letters of Credit Outstanding, Amount	16.0	$ 16.4
Revolving Credit Facility
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 550.0
Debt, Weighted Average Interest Rate	3.06%
Line Of Credit Facility Financial Covenants Combined Leverage Ratio	5.00
Line Of Credit Facility Financial Covenants Combined Interest Charge Coverage Ratio	2.75
Swing-Line Loans
Debt Instrument [Line Items]
Line of Credit Facility, Increase (Decrease), Net	$ 10.0
Standby Letters of Credit
Debt Instrument [Line Items]
Line of Credit Facility, Increase (Decrease), Net	$ 45.0
Maximum \| Revolving Credit Facility
Debt Instrument [Line Items]
Line Of Credit Facility Financial Covenants Combined Leverage Ratio	5.00
Maximum \| Senior Notes
Debt Instrument [Line Items]
Line Of Credit Facility Financial Covenants Combined Leverage Ratio	3.00
Maximum \| Thereafter December 31, 2014 \| Revolving Credit Facility
Debt Instrument [Line Items]
Line Of Credit Facility Financial Covenants Combined Leverage Ratio	4.50
Maximum \| Two Quarters Following Closing of Material Acquisition \| Revolving Credit Facility
Debt Instrument [Line Items]
Line Of Credit Facility Financial Covenants Combined Leverage Ratio	5.00
Maximum \| Upon issuance of Qualified Senior Notes \| Revolving Credit Facility
Debt Instrument [Line Items]
Line Of Credit Facility Financial Covenants Combined Leverage Ratio	5.50
Minimum \| Senior Notes
Debt Instrument [Line Items]
Line Of Credit Facility Financial Covenants Combined Interest Charge Coverage Ratio	2.75
Minimum \| Senior Notes
Debt Instrument [Line Items]
Debt Instrument, Face Amount		$ 175.0
Minimum
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 20.0

Lease Financing Obligations and Operating Leases (Details) $ in Millions	12 Months Ended
	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Operating Leased Assets [Line Items]
Operating Leases, Rent Expense, Contingent Rentals	$ 1.3	$ 1.0	$ 1.0
Getty Realty Corporation
Operating Leased Assets [Line Items]
Operating Leases, Rent Expense, Contingent Rentals	$ 1.0
Lessee Leasing Arrangements, Operating Leases, Term of Contract	15 years
Lease Extended Period Of Lease	20 years
Number Of Gas Stations Leased	105
Number Of Additional Sites Added In Lease Agreement	25
Percentage Increase Annual Fixed Rent Payments	1.50%
Lease Initial Term Capital Expenditures Requirement	3 years 6 months
Number Of Leases Terminated	18
Lease Agreement Termination Description	4
Gain (Loss) on Sale of Loans and Leases		$ 0.4	$ 0.2

Lease Financing Obligations and Operating Leases Future minimum lease payments under lease financing obligations (Details) $ in Thousands	Dec. 31, 2015 USD ($)
Lease [Abstract]
2016	$ 6,091
2017	5,999
2018	6,051
2019	6,172
2020	6,199
Thereafter	57,538
Total future minimum lease payments	88,050
Less interest component	29,208
Present value of minimum lease payments	58,842
Current portion	2,787
Long-term Portion	56,055
Deferred finance costs, net	942
Capital Lease Obligation, Net of Deferred Financing Costs, Noncurrent	$ 55,113

Lease Financing Obligations and Operating Leases Future minimum lease payments under operating leases as lessee (Details) - Operating Leases of Sites as Lessee $ in Thousands	Dec. 31, 2015 USD ($)
Operating Leased Assets [Line Items]
2016	$ 18,086
2017	16,735
2018	14,799
2019	13,202
2020	10,984
Thereafter	48,362
Total future minimum lease payments	$ 122,168

Lease Financing Obligations and Operating Leases Future minimum lease payments under non-cancelable operating leases as lessor (Details) - Operating Leases of Sites as Lessor $ in Thousands	Dec. 31, 2015 USD ($)
Operating Leased Assets [Line Items]
2016	$ 56,862
2017	53,161
2018	46,889
2019	43,774
2020	42,398
Thereafter	235,149
Total future minimum lease payments	478,233
Third Parties
Operating Leased Assets [Line Items]
2016	24,364
2017	20,418
2018	13,846
2019	10,448
2020	8,790
Thereafter	27,077
Total future minimum lease payments	104,943
CST Brands Inc.
Operating Leased Assets [Line Items]
2016	14,483
2017	14,483
2018	14,483
2019	14,483
2020	14,483
Thereafter	62,756
Total future minimum lease payments	135,171
Dunne Manning Inc
Operating Leased Assets [Line Items]
2016	18,015
2017	18,260
2018	18,560
2019	18,843
2020	19,125
Thereafter	145,316
Total future minimum lease payments	$ 238,119

Environmental Matters Narrative (Details) $ in Millions	Dec. 31, 2015 USD ($)
Environmental Matters [Abstract]
Recorded Third-Party Environmental Recoveries, Amount	$ 2.8

Environmental Matters Partnership's Environmental Liabilities Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014
Environmental Matters [Abstract]
Assets held for sale			$ 628,564	$ 391,499
Accrual for Environmental Loss Contingencies	$ 1,074	$ 1,238
Accrual for Environmental Loss Contingencies, Provision for New Losses	1,228	0
Accrual for Environmental Loss Contingencies, Increase (Decrease) for Acquisitions and Divestitures	0	150
Accrual for Environmental Loss Contingencies, Increase (Decrease) for Revision in Estimates	781	30
Accrual for Environmental Loss Contingencies, Payments	(330)	(344)
Accrual for Environmental Loss Contingencies	$ 1,074	$ 1,238	2,753	1,074
Accrued Environmental Loss Contingencies, Current			903	372
Accrued Environmental Loss Contingencies, Noncurrent			$ 1,850	$ 702

Environmental Matters Predecessor Entity’s environmental liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Loss Contingencies [Line Items]
Accrual for Environmental Loss Contingencies	$ 2,753	$ 1,074	$ 1,238
Accrual for Environmental Loss Contingencies, Increase (Decrease) for Revision in Estimates	781	30
Accrual for Environmental Loss Contingencies, Payments	330	344
Predecessor
Loss Contingencies [Line Items]
Accrual for Environmental Loss Contingencies	7,027	$ 7,584
Accrual for Environmental Loss Contingencies, Increase (Decrease) for Revision in Estimates	539
Accrual for Environmental Loss Contingencies, Payments	$ (1,096)

Environmental Matters Environmental Matters - Indemnification Assets (Details) $ in Thousands	Dec. 31, 2015 USD ($)
Environmental Exit Cost [Line Items]
Recorded Third-Party Environmental Recoveries, Amount	$ 2,800
Predecessor
Environmental Exit Cost [Line Items]
Recorded Third-Party Environmental Recoveries Receivable	1,400
Recorded State Funds Environmental Recoveries Amount	3,038
Recorded Insurance Coverage Environmental Recoveries Amount	580
Recorded Third-Party Environmental Recoveries, Amount	$ 5,018

Related Party - Narrative (Details) - USD ($)				1 Months Ended		2 Months Ended	3 Months Ended		12 Months Ended
Related Party - Narrative (Details) - USD ($)	Jul. 16, 2015	Jul. 01, 2015	Jun. 19, 2015	Jul. 31, 2015	Jan. 31, 2015	Feb. 19, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares					1,497,946
Management Fee Payable							$ 0	$ 188,000	$ 0	$ 188,000
Partners' Capital Account, Units, Sold in Public Offering	200,000		4,600,000
Cost of Services, Environmental Remediation									1,300,000	1,400,000	$ 300,000
Income from CST Fuel Supply Equity									10,528,000	0	0
Leasehold Rent Expense									$ 300,000
CST Brands Inc.
Related Party Transaction [Line Items]
Lessor Leasing Arrangements, Operating Leases, Term of Contract									10 years
Accounts Payable, Related Parties							2,300,000		$ 2,300,000
Accounts Receivable, Related Parties								2,200,000		2,200,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares									4,800,000
Business Combination, Consideration Transferred, Other							17,500,000
CrossAmerica
Related Party Transaction [Line Items]
Aircraft Rental and Landing Fees										300,000	100,000
Lehigh Gas Ohio LLC
Related Party Transaction [Line Items]
Accounts Receivable, Related Parties							$ 7,300,000	10,300,000	$ 7,300,000	10,300,000
Amended and Restated Omnibus Agreement
Related Party Transaction [Line Items]
Management Fees Revenue									15,300,000	2,500,000
Topper And Entities
Related Party Transaction [Line Items]
Aircraft Rental and Landing Fees								$ 100,000	$ 200,000	200,000
Omnibus Agreement
Related Party Transaction [Line Items]
Management Fee Expense										$ 6,100,000	$ 6,600,000
Subsequent Event \| CrossAmerica
Related Party Transaction [Line Items]
Management Fees Revenue						$ 856,000
CST Fuel Supply
Related Party Transaction [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		3,303,208			1,500,000
Business Combination, Consideration Transferred, Other				$ 17,500,000
Partnership Interest \| CST Fuel Supply \| CST Brands Inc.
Related Party Transaction [Line Items]
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest				12.50%	5.00%

Related-Party Transactions Related Party Transactions - CST (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Revenues from fuel sales to CST	$ 458,731	$ 764,509	$ 1,015,121
Fuel Sales And Transportation \| CST Brands Inc.
Related Party Transaction [Line Items]
Revenues from fuel sales to CST	135,813	13,186
Other Income \| CST Brands Inc.
Related Party Transaction [Line Items]
Rental income from CST	$ 9,319	$ 413

Related-Party Transactions Related Party Transactions - DMS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Revenues from fuel sales to CST	$ 458,731	$ 764,509	$ 1,015,121
Lehigh Gas Ohio LLC
Related Party Transaction [Line Items]
Revenues from fuel sales to CST	322,918	676,210
Rental income from related parties	$ 19,362	$ 20,404

Commitments and Contingencies - Narrative (Details) $ in Thousands, gal in Millions	12 Months Ended
	Dec. 31, 2015 USD ($) gal	Dec. 31, 2014 USD ($) gal	Dec. 31, 2013 USD ($) gal
Entity Information [Line Items]
Purchases Under Supply Agreements Volume \| gal	884.6	869.5	586.3
Accrued Environmental Loss Contingencies, Noncurrent \| $	$ 2,753	$ 1,074	$ 1,238

Commitments and Contingencies Future Minimum Volume Purchase Requirements (Details) gal in Thousands	Dec. 31, 2015 gal
Commitments and Contingencies Disclosure [Abstract]
Purchase Commitment Minimum Volume Requirement In Next Twelve Months	464,140
Purchase Commitment Minimum Volume Requirement In Second Year	398,377
Purchase Commitment Minimum Volume Requirement In Third Year	361,666
Purchase Commitment Minimum Volume Requirement In Fourth Year	349,549
Purchase Commitment Minimum Volume Requirement In Fifth Year	305,149
Purchase Commitment Minimum Volume Requirement After Fifth Year	2,087,600
Long-term Purchase Commitment, Minimum Volume Required	3,966,481

Partners' Capital - Narrative (Details) $ / shares in Units, $ in Thousands				1 Months Ended			2 Months Ended	3 Months Ended				12 Months Ended
	Jul. 16, 2015 USD ($) shares	Jul. 01, 2015 shares	Jun. 19, 2015 USD ($) shares	Nov. 04, 2015	Mar. 31, 2015 shares	Jan. 31, 2015 shares	Feb. 19, 2016 $ / shares	Dec. 31, 2015 USD ($) $ / shares	Sep. 30, 2015 $ / shares	Jun. 30, 2015 $ / shares	Dec. 31, 2014 $ / shares	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)	Oct. 26, 2015 shares
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares						1,497,946
Partners' Capital Account, Units, Sale of Units					90,671
Partners' Capital Account, Units, Sold in Public Offering	200,000		4,600,000
Stock Repurchase Program, Authorized Amount \| $								$ 25,000				$ 25,000
Proceeds from Issuance of Common Limited Partners Units \| $	$ 6,400		$ 138,500									$ 144,939	$ 135,032	$ 91,370
Number of Stores											4		4
Distribution Made to Limited Partner, Distributions Paid, Per Unit \| $ / shares								$ 0.5775	$ 0.5625	$ 0.5475	$ 0.4375
Partnership Interest
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest		12.50%		17.50%		5.00%		12.50%	5.00%
Purchase of NTIs from CST
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		338,098
Number of Stores								29				29
Subsequent Event
Distribution Made to Limited Partner, Distributions Paid, Per Unit \| $ / shares							$ 0.5925
Accounts Payable
Common Unit, Issued	145,056														114,256

Partners' Capital Unit Repurchase Program (Details)	1 Months Ended	3 Months Ended	12 Months Ended
Partners' Capital Unit Repurchase Program (Details)	Dec. 31, 2015 USD ($) $ / shares shares	Dec. 31, 2015 USD ($) $ / shares shares	Dec. 31, 2015 USD ($) $ / shares
Unit Repurchase Program [Abstract]
Total number of units purchased \| shares	154,158	154,158
Average Price Paid per Unit \| $ / shares	$ 23.37	$ 23.37	$ 23.37
Total Cost of Units Purchased	$ 3,603,071	$ 3,603,071	$ (3,603,000)
Amount Remaining under the Program	$ 21,396,929	$ 21,396,929	$ 21,396,929

Partners' Capital Distributions (Details) - USD ($) $ / shares in Units, $ in Millions	2 Months Ended	3 Months Ended
	Feb. 19, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Dec. 31, 2014
Distributions
Record Date		Nov. 18, 2015	Sep. 04, 2015	Jun. 15, 2015
Payment Date		Nov. 25, 2015	Sep. 11, 2015	Jun. 19, 2015
Cash Distribution (per unit)		$ 0.5775	$ 0.5625	$ 0.5475	$ 0.4375
Cash Distribution (in millions)		$ 19.2	$ 18.6	$ 13.4
Subsequent Event
Distributions
Record Date	Feb. 12, 2016
Payment Date	Feb. 24, 2016
Cash Distribution (per unit)	$ 0.5925
Cash Distribution (in millions)	$ 19.6

Equity-Based Compensation - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Equity-Based Compensation [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	1,505,000
Compensation Expense - Phantom Units	$ 3,000	$ 11,400	$ 3,100
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value	3,102
Accrued Share-Based Compensation Cost	$ 3,300	5,000
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period	163,000
Equity-based employee and director compensation expense	$ 5,119	11,958	3,162
Fair Value - Phantom Units	0	600	$ 300
Incremental Charge Recorded On Vesting Of Shares		4,500
Members Of Board Of Directors \| Phantom Share Units (PSUs) [Member]
Equity-Based Compensation [Line Items]
Fair Value - Phantom Units	400	$ 700
Amended and Restated Omnibus Agreement
Equity-Based Compensation [Line Items]
Equity-based employee and director compensation expense	$ 2,200
President
Equity-Based Compensation [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	4,077
Management
Equity-Based Compensation [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	5,088

Equity-Based Compensation - Grants of equity-based awards (Details)	12 Months Ended
	Dec. 31, 2015 $ / shares shares
Phantom Share Units (PSUs) [Member]
Equity-Based Compensation [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized \| shares	44,979
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value \| $ / shares	$ 33.16
Profits Interests [Member]
Equity-Based Compensation [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized \| shares	34,728
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value \| $ / shares	$ 33.58

Equity-Based Compensation Phantom Unit Vesting (Details) - Phantom Share Units (PSUs) [Member] - shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	11,476,000	6,141,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	11,476,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	(6,141,000)

Net Income per Limited Partnership Unit - Narrative (Details)	12 Months Ended
	Dec. 31, 2015 $ / shares
Equity Method Investments and Joint Ventures [Abstract]
General Partner Incentive Percentage Of Limited Partner Distribution	15.00%
General Partner Incentive Threshold From Limited Partner Distribution Per Unit	$ 0.5031

- 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 (Details) - USD ($)

3 Months Ended

12 Months Ended

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2013

Numerator:

Distributions paid

$ 66,094,000

$ 41,463,000

$ 25,998,000

Denominator:

Weighted average limited partnership units outstanding-basic

21,462,665

12,402,938

7,731,471

Common Units

Numerator:

Distributions paid

^[1]

$ 47,798,000

$ 25,544,000

$ 12,999,000

Allocation of distributions in excess of net income

^[2]

40,356,000

29,532,000

3,842,000

Limited partners' interest in net income (loss) -basic

7,442,000

(3,988,000)

9,157,000

Adjustment for phantom units

9,000

29,000

Limited partners' interest in net income (loss) -diluted

$ 7,451,000

$ (3,988,000)

$ 9,186,000

Denominator:

Weighted average limited partnership units outstanding-basic

21,462,665

12,402,938

7,731,471

Adjustment for phantom units

98,738

48,886

Weighted average limited partnership units outstanding-diluted

21,561,403

12,402,938

7,780,357

Net income per limited partnership unit-basic

$ 0.35

$ (0.32)

$ 1.18

Net income per limited partnership unit-diluted

$ 0.35

$ (0.32)

$ 1.18

Subordinated Units

Numerator:

Distributions paid

^[1]

$ 16,781,000

$ 15,652,000

$ 12,999,000

Allocation of distributions in excess of net income

^[2]

14,172,000

18,071,000

4,086,000

Limited partners' interest in net income (loss) -basic

2,609,000

(2,419,000)

8,913,000

Adjustment for phantom units

Limited partners' interest in net income (loss) -diluted

$ 2,609,000

$ (2,419,000)

$ 8,913,000

Denominator:

Weighted average limited partnership units outstanding-basic

7,525,000

Adjustment for phantom units

Weighted average limited partnership units outstanding-diluted

7,525,000

Net income per limited partnership unit-basic

$ 0.35

$ (0.32)

$ 1.18

Net income per limited partnership unit-diluted

$ 0.35

$ (0.32)

$ 1.18

Quarterly

Denominator:

Distribution per common and subordinated units(c)

$ 2.2300

$ 2.0800

$ 1.7273

[1]	Distributions paid per unit were $2.2300, $2.0800 and $1.7273 during the years ended December 31, 2015, 2014 and 2013, respectively.
[2]	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.

Income Taxes - Narrative (Details) - USD ($)	3 Months Ended		12 Months Ended
Income Taxes - Narrative (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Tax Credit Carryforward [Line Items]
Deferred Tax Liabilities, Net	$ 73,127	$ 50,855	$ 73,127	$ 50,855
Entity Not Subject to Income Taxes, Difference in Bases, Amount	12,600,000	3,700,000	12,600,000	3,700,000
Total income tax benefit			(3,542,000)	(1,354,000)	$ (1,716,000)
Consolidated income (loss) from continuing operations before income taxes - all domestic			7,920,000	(7,525,000)	16,354,000
Deferred Tax Assets, Valuation Allowance	5,428	5,675	5,428	5,675
Deferred Tax Assets, Deferred Income			(247,000)	(1,972,000)	(1,543,000)
Deferred Tax Assets, Net	43,609	22,946	$ 43,609	22,946
Preliminary Purchase Price Allocation
Tax Credit Carryforward [Line Items]
Deferred Tax Liabilities, Net		19,900,000		19,900,000
Deferred Tax Assets, Net		5,200,000		$ 5,200,000
Quarterly
Tax Credit Carryforward [Line Items]
Dividends	$ 2.2300	$ 2.0800			$ 1.7273

Income Taxes Difference between the Actual Income Tax Provision and Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Consolidated income (loss) from continuing operations before income taxes - all domestic	$ 7,920	$ (7,525)	$ 16,354
(Income) loss from continuing operations before income taxes of non-taxable entities	(18,409)	325	(15,638)
Income (loss) from continuing operations before income taxes of corporate entities	(10,489)	(7,200)	716
Federal income taxes at statutory rate	(3,566)	(2,448)	244
Increase (decrease) due to:
Nondeductible expenses	198	3,094	0
Change in valuation allowance	(247)	(1,972)	(1,543)
State income taxes, net of federal income tax benefit	(343)	(28)	(417)
Other	416	0	0
Total income tax benefit	$ (3,542)	$ (1,354)	$ (1,716)

Income Taxes Components of Income Tax Expense Related to Net Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax - Schedule of Provision Disclosure [Abstract]
Current Federal Tax Expense (Benefit)	$ 1,630	$ 141	$ 1,111
Current State and Local Tax Expense (Benefit)	944	265	121
Current Income Tax Expense (Benefit)	2,574	406	1,232
Deferred Income Tax Expense (Benefit), Continuing Operations [Abstract]
Deferred Federal Income Tax Expense (Benefit)	(4,279)	(1,963)	(2,329)
Deferred State and Local Income Tax Expense (Benefit)	(1,837)	203	(619)
Deferred Income Tax Expense (Benefit)	(6,116)	(1,760)	(2,948)
Income tax benefit	$ (3,542)	$ (1,354)	$ (1,716)

Income Taxes Income Taxes - Components of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Deferred income tax assets:
Deferred rent expense	$ 747	$ 241
Above market lease liability	1,516	2,053
Lease financing obligations	23,129	24,737
Asset retirement obligations	7,619	6,057
Other assets	1,935	496
Total deferred income tax assets	34,946	33,584
Less: Valuation allowance	(5,428)	(5,675)
Net deferred income tax assets	29,518	27,909
Deferred income tax liabilities:
Deferred rent income	781	271
Property and equipment	57,566	39,563
Intangibles	13,078	10,650
Other	1,702	371
Total deferred income tax liabilities	73,127	50,855
Net deferred income tax liabilities	$ 43,609	$ 22,946

Income Taxes Changes in the valuation allowance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Balance at beginning of period	$ 5,675	$ 7,093	$ 9,893
Charged to costs and expense	(247)	(1,418)	(1,543)
Charged to other accounts	0	0	(1,257)
Balance at end of period	$ 5,428	$ 5,675	$ 7,093

Income Taxes Schedule of Difference Between Actual Income Tax Provision and Income Taxes Computed by Applying U.S. Federal Statutory Rate to Earnings (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest	$ 7,920	$ (7,525)	$ 16,354
Income Loss From Continuing Operations Before Income Taxes Of Non Taxable Entities	(18,409)	325	(15,638)
Income Loss From Continuing Operations Before Income Taxes Of Subsidiary	(10,489)	(7,200)	716
Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate, Amount	(3,566)	(2,448)	244
Increase Decrease In Income Tax Expense Benefit [Abstract]
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Amount	198	3,094	0
Change in valuation allowance	(247)	(1,972)	(1,543)
State income taxes, net of federal income tax benefit	(343)	(28)	(417)
Other	416	0	0
Income tax benefit	$ (3,542)	$ (1,354)	$ (1,716)

Segment Reporting - Narrative (Details)	12 Months Ended
Segment Reporting - Narrative (Details)	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Number of Reportable Segments	2
Number of Stores		4
Wholesale
Segment Reporting Information [Line Items]
Number of Stores	77

- Reportable Segments (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
- Reportable Segments (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Revenues from fuel sales to external customers									$ 2,000,760	$ 2,553,472	$ 1,892,806
Intersegment revenues from fuel sales									0	0	0
Revenues from food and merchandise sales									158,826	57,603
Rent income									53,995	43,258	41,577
Other revenue									1,254	1,280	1,676
Total revenues									2,214,835	2,655,613	1,936,059
Income from CST Fuel Supply Equity									10,528	0	0
Operating income (loss)	$ 7,946	$ 14,830	$ 3,674	$ (433)	$ (6,850)	$ 8,430	$ 1,574	$ 5,486	26,017	8,640	30,177
Wholesale
Segment Reporting Information [Line Items]
Revenues from fuel sales to external customers									1,492,425	2,104,128	1,824,568
Intersegment revenues from fuel sales									359,294	204,276	57,988
Revenues from food and merchandise sales									0	0
Rent income									49,134	38,498	40,210
Other revenue									1,254	837	1,676
Total revenues									1,902,107	2,347,739	1,924,442
Income from CST Fuel Supply Equity									10,528
Operating income (loss)									92,826	73,451	66,262
Retail
Segment Reporting Information [Line Items]
Revenues from fuel sales to external customers									508,335	449,344	68,238
Intersegment revenues from fuel sales									0	0	0
Revenues from food and merchandise sales									158,826	57,603
Rent income									4,861	4,760	1,367
Other revenue									0	443	0
Total revenues									672,022	512,150	69,605
Income from CST Fuel Supply Equity									0
Operating income (loss)									19,010	7,246	1,457
Unallocated [Member]
Segment Reporting Information [Line Items]
Revenues from fuel sales to external customers									0	0	0
Intersegment revenues from fuel sales									(359,294)	(204,276)	(57,988)
Revenues from food and merchandise sales									0	0
Rent income									0	0	0
Other revenue									0	0	0
Total revenues									(359,294)	(204,276)	(57,988)
Income from CST Fuel Supply Equity									0
Operating income (loss)									$ (85,819)	$ (72,057)	$ (37,542)

Quarterly Financial Data (Unaudited) (Details) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2015

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Dec. 31, 2014

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2013

Interim Financial Results Disclosure [Abstract]

Revenues

$ 464,052

$ 625,566

$ 647,448

$ 477,769

$ 581,987

$ 827,760

$ 763,845

$ 482,021

$ 2,214,835

$ 2,655,613

$ 1,936,059

Gross Profit

36,395

47,826

38,301

34,996

35,737

36,294

26,948

16,667

157,518

115,646

72,228

Operating income (loss)

7,946

14,830

3,674

(433)

(6,850)

8,430

1,574

5,486

26,017

8,640

30,177

Consolidated net income (loss)

$ 4,214

$ 10,163

$ 30

$ (2,966)

$ (13,637)

$ 4,155

$ 1,892

$ 1,428

$ 11,462

$ (6,171)

$ 18,070

Earnings Per Share, Basic

$ 0.11

^[1]

$ 0.29

^[1]

$ (0.01)

^[1]

$ (0.13)

^[1]

$ (0.60)

^[1]

$ 0.21

^[1]

$ 0.10

^[1]

$ 0.07

^[1]

$ 0.35

$ (0.32)

$ 1.18

Earnings Per Share, Diluted

$ 0.11

^[1]

$ 0.29

^[1]

$ (0.01)

^[1]

$ (0.13)

^[1]

$ (0.60)

^[1]

$ 0.21

^[1]

$ 0.10

^[1]

$ 0.07

^[1]

$ 0.35

$ (0.32)

$ 1.18

[1]	Earnings (loss) per common unit amounts are computed independently for each of the quarters presented. Therefore, the sum of the quarterly earnings per share amounts may not equal the annual earnings per share amounts.

- 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

- Changes in Current Assets and Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Decrease (increase) in Operating Assets:
Accounts receivable	$ 6,521	$ 2,619	$ (1,684)
Accounts receivable from related parties	4,439	4,511	(8,377)
Inventories	9,857	3,235	(2,085)
Other current assets	1,952	38	(1,513)
Other assets	(1,356)	(3,159)	(396)
Increase (Decrease) in Operating Liabilities:
Accounts payable	(12,339)	(20,438)	4,288
Motor fuel taxes payable	(1,652)	2,553	(2,269)
Accrued expenses and other current liabilities	(11,100)	373	1,041
Other long-term Liabilities	910	(101)	(1,292)
Changes in working capital	$ (2,768)	$ (10,369)	$ (12,287)

Supplemental Cash Flow Information - Supplemental Disclosure of Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Supplemental Cash Flow Information [Abstract]
Cash paid for interest	$ 16,689	$ 14,134	$ 11,375
Cash paid for income taxes	$ 5,023	$ 632	$ 1,729

Supplemental Cash Flow Information - Non-cash Investing and Financing Activities (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	May 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Supplemental Cash Flow Information [Abstract]
Sale of property and equipment in Section 1031 like-kind exchange transaction		$ (322)	$ (4,670)	$ 0
Noncash or Part Noncash Acquisition, Investments Acquired		384	0	0
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Cost Expensed		930	0	0
Terminated capital lease obligations	$ 2,000	(1,333)	(1,613)	(2,138)
Increase (Decrease) in Asset Retirement Obligations		(591)	16,877	1,087
Share-based Goods and Nonemployee Services Transaction, Stockholders' Equity		7,200	0	0
Increase (Decrease) in Lease Acquisition Costs		0	0	1,700
Notes Issued		0	0	1,000
Increase Decrease In Non Cash Issuance Of Long Term Debt		0	0	26,250
Increase Decrease In Capital Lease Obligations And Asset Retirement Obligations		0	0	360
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable		$ 163,292	$ 0	$ 0

Termination Benefits - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Termination Benefits [Abstract]
Deferred Compensation Liability, Current	$ 2,600
Postemployment Benefits Liability	$ 1,665	$ 2,357

Termination Benefits Termination Benefits (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)
Termination Benefits [Abstract]
Balance at December 31, 2014	$ 2,357
Provision for termination benefits (included in general and administrative expenses)	2,373
Termination benefits paid	(3,065)
Balance at December 31, 2015	$ 1,665