Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Accrued Expenses

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- Definition

Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Other Liabilities

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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- Definition

Percentage of voting equity interests acquired at the acquisition date in the business combination.

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-Publisher FASB
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- Definition

The amount of goodwill arising from a business combination that is expected to be deductible for tax purposes.

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- Definition

This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities.

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- Definition

Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.

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Amount of equity interests of the acquirer, including instruments or interests issued or issuable in consideration for the business combination.

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Amount of liabilities incurred by the acquirer as part of consideration transferred in a business combination.

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This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to intangibles acquired in connection with a business combination for which the initial accounting was incomplete.

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This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to property, plant, and equipment acquired in connection with a business combination for which the initial accounting was incomplete.

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- Definition

Amount of liabilities assumed at the acquisition date.

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Amount of long-term debt due after one year or the normal operating cycle, if longer, assumed at the acquisition date.

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- Definition

Amount of increase (decrease) from adjustments after acquisition date under purchase accounting of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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The equity interest of noncontrolling shareholders, partners or other equity holders in consolidated entity.

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No definition available.

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ACQUISITIONS - Jefferson Terminal Additional Information (Details) - USD ($)		12 Months Ended
	Aug. 27, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Transaction related costs		$ 6,316,000	$ 5,683,000	$ 11,450,000
Jefferson Terminal
Business Acquisition [Line Items]
Aggregate purchase price	$ 608,300,000
Assumed liabilities	(522,522,000)
Equity consideration	38,200,000
Percent interest acquired			60.00%
Remaining non-controlling interest			40.00%
Loan obtained through acquisition	100,000,000
Decrease in assumed fixed assets			$ 947,000
Increase of assumed intangible assets			128,000
Increase of assumed goodwill			1,358,000
Increase in assumed accounts payable and accrued liabilities			390,000
Measurement period adjustments for goodwill and estimated liabilities assumed			$ 149,000
Jefferson Terminal \| Retaining Shareholders
Business Acquisition [Line Items]
Remaining non-controlling interest			20.00%
Jefferson Terminal \| Subsidiary
Business Acquisition [Line Items]
Long-term debt	$ 97,600,000
Goodwill expected to be tax-deductible			$ 45,000,000