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Fixed Assets, Mineral Leaseholds, and Asset Retirement Obligations
 9 Months Ended
Sep. 30, 2021
Fixed Assets And Asset Retirement Obligations [Abstract]  
Fixed Assets, Mineral Leaseholds, and Asset Retirement Obligations Fixed Assets, Mineral Leaseholds, and Asset Retirement Obligations
Fixed Assets
Fixed assets, net consisted of the following:
 
September 30, 2021December 31, 2020
Crude oil and natural gas pipelines and related assets$2,841,150 $2,811,030 
Alkali facilities, machinery, and equipment648,326 622,598 
Onshore facilities, machinery, and equipment269,301 267,810 
Transportation equipment21,422 19,470 
Marine vessels1,015,794 998,553 
Land, buildings and improvements222,215 219,382 
Office equipment, furniture and fixtures22,519 22,001 
Construction in progress301,349 170,740 
Other43,440 41,891 
Fixed assets, at cost5,385,516 5,173,475 
Less: Accumulated depreciation(1,494,832)(1,322,141)
Net fixed assets$3,890,684 $3,851,334 

Mineral Leaseholds
Our Mineral Leaseholds, relating to our Alkali Business, consist of the following:
September 30,
2021		December 31, 2020
Mineral leaseholds$566,019 $566,019 
Less: Accumulated depletion(16,019)(13,444)
Mineral leaseholds, net of accumulated depletion$550,000 $552,575 

Our depreciation and depletion expense for the periods presented was as follows:
Three Months Ended
September 30,		Nine Months Ended
September 30,
2021202020212020
Depreciation expense$63,482 $62,499 $190,332 $206,830 
Depletion expense959 604 2,575 2,408 

During the second quarter of 2020, due to the challenging economic environment from the decline in commodity prices (including the collapse in the differential of Western Canadian Select to the Gulf Coast) and Covid-19, crude-by-rail transportation became uneconomic for producers and the demand and outlook for our rail logistics assets declined. As a result, we recognized impairment expense of $277.5 million associated with the rail logistics assets in our onshore facilities and transportation segment, including $272.7 million of net fixed assets and $4.8 million of right of use assets, net on the Unaudited Condensed Consolidated Balance Sheet. The fair value was calculated utilizing the income approach and assumptions were primarily based on level 3 inputs of the fair value hierarchy.
In addition to this, we recognized impairment expense of $3.3 million during the three and nine months ended September 30, 2020 primarily associated with the full write-off of a non-core gas platform in our offshore transportation segment due to it not having a future use for our operations.
Asset Retirement Obligations
    We record asset retirement obligations ("AROs") in connection with legal requirements to perform specified retirement activities under contractual arrangements and/or governmental regulations.
The following table presents information regarding our AROs since December 31, 2020:
ARO liability balance, December 31, 2020$176,852 
Accretion expense7,698 
Changes in estimate 97 
Settlements(3,933)
ARO liability balance, September 30, 2021$180,714 
    Of the ARO balances disclosed above, $11.3 million and $14.7 million is included as current in "Accrued liabilities" on our Unaudited Condensed Consolidated Balance Sheets as of September 30, 2021 and December 31, 2020, respectively. The remainder of the ARO liability as of September 30, 2021 and December 31, 2020 is included in "Other long-term liabilities" on our Unaudited Condensed Consolidated Balance Sheets.
    With respect to our AROs, the following table presents our estimate of accretion expense for the periods indicated:
Remainder of2021$2,390 
2022$9,384 
2023$9,128 
2024$9,783 
2025$10,487 
    Certain of our unconsolidated affiliates have AROs recorded at September 30, 2021 relating to contractual agreements and regulatory requirements. These amounts are immaterial to our Unaudited Condensed Consolidated Financial Statements.