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Equity-Based Compensation Plans
12 Months Ended
Dec. 31, 2020
Retirement Benefits [Abstract]  
Equity-Based Compensation Plans Equity-Based Compensation Plans
2010 Long Term Incentive Plan
    In 2010, we adopted the 2010 Long-Term Incentive Plan (the “2010 Plan”). The 2010 Plan provides for the awards of phantom units and distribution equivalent rights to members of our board of directors and employees who provide services to us. Phantom units are notional units representing unfunded and unsecured promises to pay to the participant a specified amount of cash based on the market value of our common units should specified vesting requirements be met. Distribution equivalent rights (“DERs”) are tandem rights to receive on a quarterly basis a cash amount per phantom unit equal to the amount of cash distributions paid per common unit. The 2010 Plan is administered by the Governance, Compensation and Business Development Committee (the “G&C Committee”) of our board of directors. The G&C Committee (at its discretion) designates participants in the 2010 Plan, determines the types of awards to grant to participants, determines the number of units to be covered by any award, and determines the conditions and terms of any award including vesting, settlement and forfeiture conditions.
    The compensation cost associated with the phantom units is re-measured each reporting period based on the market value of our common units, and is recognized over the vesting period. The liability recorded for the estimated amount to be paid to the participants under the 2010 Plan is adjusted to recognize changes in the estimated compensation cost and vesting. Management’s estimates of the fair value of these awards granted in 2020 are adjusted for assumptions about expected forfeitures of units prior to vesting. For our performance-based awards, our fair value estimates are weighted based on probabilities for each performance condition applicable to the award.
    During 2020, we granted 107,572 phantom units with tandem DERs at a weighted average grant fair value of $5.86 per unit. During 2019, we granted 29,606 phantom units with tandem DERs at a weighted average grant date fair value of $21.28 per unit. During 2018, we granted 28,484 phantom units with tandem DERs at a weighted average grant date fair value of $22.12 per unit. The phantom units granted for 2018, 2019, and 2020 were made only to directors. Awards to management and other key employees during 2018 and 2019 were made under the 2018 LTIP plan, and were not equity-based awards.
    A summary of our phantom unit activity for our service-based and performance-based awards is set forth below:
 
 Service-Based AwardsPerformance-Based Awards
 Number of
Phantom
Units
Average
Grant
Date Fair
Value
Total
Value
(in thousands)
Number of
Phantom
Units
Average
Grant
Date Fair
Value
Total
Value
(in thousands)
Unvested at December 31, 2019148,077 $27.85 $4,124 162,771 $32.02 $5,214 
Granted107,572 $5.86 630 — $— — 
Forfeited(244)$32.43 (8)(367)$32.43 (12)
Settled(89,743)$32.24 (2,893)(162,404)$32.03 (5,202)
Unvested at December 31, 2020165,662 $11.19 $1,853 — $— $— 
    We recorded a credit of $1.0 million and a charge of $1.8 million to compensation expense for the years ended December 31, 2020 and 2019, respectively. Our liability for these awards totaled $1.1 million and $2.8 million at December 31, 2020 and 2019, respectively.

Equity-Based Compensation Plan Expense
    Equity-based compensation expense (credit) during the three years ended December 31, 2020 was as follows:
 
Expense(Credit) Related to Equity-Based Compensation Plans
Consolidated Statement of Operations202020192018
Onshore facilities and transportation operating costs$(209)$250 $140 
Marine transportation operating costs(51)173 183 
Sodium minerals and sulfur services operating costs(115)140 112 
Offshore pipeline operating costs(277)269 297 
General and administrative expenses(333)1,087 1,239 
Total$(985)$1,919 $1,971