XML 52 R10.htm IDEA: XBRL DOCUMENT v3.20.1
New Accounting Pronouncements
3 Months Ended
Mar. 31, 2020
Accounting Changes and Error Corrections [Abstract]  
New Accounting Pronouncements NEW ACCOUNTING PRONOUNCEMENTS

During the first quarter of 2020, the Partnership adopted Accounting Standards Update (“ASU”) 2016-13, "Financial Instruments - Credit Losses," which required the Partnership to measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions, and reasonable supportable forecasts. This replaced the existing incurred loss model and is applicable to the measurement of credit losses on financial assets, including trade receivables. Adoption of the new standard did not have a material impact on the Partnership’s consolidated financial statements.