Incentive Compensation (Tables)

3 Months Ended

Mar. 31, 2020

Share-based Payment Arrangement [Abstract]

Summary of Incentive Compensation Expense

The table below summarizes incentive compensation expense recorded in the General and administrative line item of the consolidated statements of operations for the periods presented:

	Three Months Ended March 31,
	2020		2019
	(in thousands)
Cash—short and long-term incentive plans	$	963	$	1,772
Equity-based compensation—restricted common units	1,285		3,019
Equity-based compensation—restricted performance units1	(4,657)		5,620
Board of Directors incentive plan	478		585
Total incentive compensation expense	$	(1,931)	$	10,996

¹ Compensation expense related to the restricted performance awards is determined using the measurement-date (i.e., the last day of each reporting period date) fair value of the Partnership's common units. Downward cost revisions recognized in the first quarter of 2020 are due to the decrease in the Partnership's common unit price period over period.