PROPERTY, PLANT AND EQUIPMENT (Tables)

9 Months Ended

Sep. 30, 2019

Property, Plant and Equipment [Abstract]

Schedule of property, plant and equipment

The following table sets forth the Partnership’s property, plant and equipment:



		As of
	Estimated	September 30,			December 31,
	Useful Lives	2019			2018
	(Years)	(In thousands)
SWD systems	10-30	$	560,514		$	220,084
Crude oil gathering systems⁽¹⁾	30	128,302			66,760
Natural gas gathering and compression systems⁽¹⁾	10-30	95,573			60,350
Fresh water gathering systems⁽¹⁾	30	99,335			68,694
Total property, plant and equipment		883,724			415,888
Land	N/A	88,509			70,373
Less: accumulated depreciation, amortization and accretion		(53,166		)	(28,317		)
Total property, plant and equipment, net		$	919,067		$	457,944

(1)

Included in gathering systems are $100.9 million and $55.2 million of assets at September 30, 2019 and December 31, 2018, respectively, that are not subject to depreciation, amortization and accretion as the systems were under construction and had not yet been put into service.