Significant Accounting Policies (Policies)

9 Months Ended

Sep. 30, 2019

Accounting Policies [Abstract]

New Accounting Pronouncements, Policy [Policy Text Block]

In

February 2016,

the FASB issued ASU

2016

-

02,

“Leases (Topic

842

)”. This is a comprehensive update to the lease accounting topic in the Codification intended to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The amendments in ASU

2016

-

02

include a revised definition of a lease as well as certain scope exceptions. The changes primarily impact lessee accounting, while lessor accounting is largely unchanged from previous GAAP. The Partnership adopted this standard as of

January 1, 2019,

using the modified retrospective approach. See Note

3

and Note

13

 for disclosures related to the adoption of this standard and the impact on the Partnership’s financial position, results of operations and cash flows.