SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

CrossAmerica Partners LP and Lehigh Gas Entities (Predecessor)

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

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

(In thousands)


Description	Balance at Beginning of Period		Charged to Costs and Expenses			Charged to Other Accounts			Recoveries		Write Offs		Balance at End of Period
Year ended December 31, 2014
Allowance for doubtful accounts—accounts receivable	$	136	$	618		$	—		$	—	$	—	$	754
Valuation allowance—deferred tax assets	$	7,093	$	(1,418	)	$	—		$	—	$	—	$	5,675

Year ended December 31, 2013
Allowance for doubtful accounts—accounts receivable	$	—	$	161		$	—		$	—	$	25	$	136
Valuation allowance—deferred tax assets	$	9,893	$	(1,543	)	$	(1,257	)	$	—	$	—	$	7,093

October 31, 2012 through December 31, 2012
Allowance for doubtful accounts—accounts receivable	$	—	$	—		$	—		$	—	$	—	$	—
Valuation allowance—deferred tax assets (a)	$	—	$	332		$	9,561		$	—	$	—	$	9,893

Lehigh Gas Entities (Predecessor)
January 1, 2012 through October 30, 2012
Allowance for doubtful accounts—accounts receivable	$	37	$	87		$	—		$	—	$	—	$	124

(a)

Upon the contribution from the Predecessor Entity, which was a non-taxable entity, to the Partnership, which has a wholly owned taxable subsidiary, a valuation allowance was recorded to fully reserve against the deferred tax assets recorded for the temporary differences between book and tax bases in the net liabilities contributed. As such, the valuation allowance recorded at the time of the contribution was charged against the Partners’ Capital—affiliates account of the Partnership. During 2013, in connection with updates to purchase accounting and subsequent assignment of assets and liabilities by the Partnership to LGWS, the Partnership reviewed its cumulative permanent and temporary differences. As a result of that review, the Partnership increased its net deferred tax assets that existed on the date of the contribution of net assets by the Predecessor to the Partnership by $8.5 million and increased its valuation allowance to fully offset these additional net deferred tax assets. The amount charged to other accounts has been revised to reflect this increase.