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Segment Reporting
 12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Segment Reporting Segment Reporting
Description of Segments
Our consolidated financial statements reflect four reportable segments: Fuel Distribution, Pipeline Systems, Terminals, and Refinery.
Fuel Distribution. Our Fuel Distribution segment supplies motor fuel to independently-operated dealer stations, distributors, commission agents and other consumers. Also included in our Fuel Distribution segment is lease income from properties that we lease or sublease, as well as the Partnership’s credit card services, franchise royalties and retail operations in North America and the Greater Caribbean.
Pipeline Systems. Our Pipeline Systems segment includes an integrated pipeline and terminal network comprised of approximately 6,000 miles of refined product pipeline (including the pipeline of J.C. Nolan), approximately 6,000 miles of crude oil pipeline (including the pipelines of ET-S Permian), approximately 2,000 miles of ammonia pipeline and 69 terminals.
Terminals. Our Terminals segment is composed of four transmix processing facilities and 83 terminals (two in Europe, six in Hawaii, nine in Canada, 13 in the Greater Caribbean and 53 in the continental United States).
Refinery. Our Refinery segment is composed of the Burnaby Refinery, which was acquired in the Parkland Acquisition, with an operational capacity of approximately 55,000 barrels per day. The refinery consumes primarily sweet conventional crude oil and sweet synthetic crude oil to produce gasoline, diesel and jet fuel among other products. The refinery meets federal and provincial regulations for lower carbon intensity transportation fuels through a combination of co-processing of bio feedstocks (i.e. canola oil, tallow, tall oil and others) and blending of low-carbon intensity fuels such as bio-diesel, renewable diesel, ethanol and others. Fuel from the refinery is sold primarily through Sunoco-owned retail network in British Columbia (“BC”), directly to Vancouver International Airport, and to commercial and cardlock customers.
Segment Operating Results
The Partnership evaluates performance and allocates resources for all of its reportable segments based on Segment Adjusted EBITDA.
The Partnership’s chief operating decision maker (“CODM”) is its chief operating officer. The CODM uses Segment Adjusted EBITDA to allocate resources (including employees, property, and financial or capital resources) for each segment predominantly in the annual budget and forecasting process. The CODM considers forecast-to-actual variances on a monthly basis when making decisions about allocating capital and personnel to the segments. The CODM also uses Segment Adjusted EBITDA to assess the performance for each segment and in the compensation of certain employees. Assets by segment are not a measure used to assess our performance by the CODM and thus are not reported in our disclosures.
The Partnership’s reportable segments are business units that offer different products and services. The reportable segments are each managed separately because they provide different services and products.
We report Adjusted EBITDA by segment as a measure of segment performance. We define Adjusted EBITDA as net income before net interest expense, income tax expense, depreciation, amortization and accretion expense, non-cash compensation expense, gains and losses on disposal of assets and impairment charges, unrealized gains and losses on commodity derivatives, inventory adjustments, certain foreign currency transaction gains and losses and certain other operating expenses reflected in net income that we do not believe are indicative of ongoing core operations. Inventory valuation adjustments that are excluded from the calculation of Adjusted EBITDA represent changes in lower of cost or market reserves on the Partnership's inventory. These amounts are unrealized valuation adjustments applied to fuel volumes remaining in inventory at the end of the period.
The following tables present financial information by segment for the years ended December 31, 2025, 2024 and 2023.

Year Ended December 31,
202520242023
Revenues:
Fuel Distribution
Revenues from external customers$23,862 $21,781 $22,955 
Intersegment revenues71 41 31 
23,933 21,822 22,986 
Pipeline Systems
Revenues from external customers729 562 1 
Intersegment revenues22 3 — 
751 565 1 
Terminals
Revenues from external customers433 350 112 
Intersegment revenues971 985 373 
1,404 1,335 485 
Refinery
Revenues from external customers177 — — 
Intersegment revenues297 — — 
474 — — 
Eliminations(1,361)(1,029)(404)
Total$25,201 $22,693 $23,068 
Year Ended December 31,
202520242023
Cost of sales:
Fuel Distribution$22,419 $20,635 $21,761 
Pipeline Systems13 30 (2)
Terminals904 959 348 
Refinery434 — — 
Eliminations(1,361)(1,029)(404)
Total$22,409 $20,595 $21,703 
Year Ended December 31,
202520242023
Operating and lease expenses, excluding non-cash unit-based compensation:
Fuel Distribution$492 $325 $350 
Pipeline Systems196 136 2 
Terminals181 150 67 
Refinery5 — — 
Total$874 $611 $419 
Year Ended December 31,
202520242023
General and administrative expenses, excluding non-cash unit-based compensation:
Fuel Distribution$206 $88 $113 
Pipeline Systems42 123 — 
Terminals33 55 1 
Refinery1 — — 
Total$282 $266 $114 
Year Ended December 31,
202520242023
Other(1):
Fuel Distribution$(174)$(134)$(103)
Pipeline Systems(218)(101)(10)
Terminals(13)(1)(19)
Refinery(6)— — 
Total$(411)$(236)$(132)
(1) Other by segment includes Adjusted EBITDA from unconsolidated affiliates, unrealized gains and losses on commodity derivatives, inventory valuation adjustments and other less significant items, as applicable.
Year Ended December 31,
202520242023
Segment Adjusted EBITDA:
Fuel Distribution$990 $908 $865 
Pipeline Systems718 377 11 
Terminals299 172 88 
Refinery40 — — 
Total$2,047 $1,457 $964 
Year Ended December 31,
202520242023
Reconciliation of net income to Adjusted EBITDA:
Net income$527 $874 $394 
Depreciation, amortization and accretion688 368 187 
Interest expense, net541 391 217 
Non-cash unit-based compensation expense19 17 17 
(Gain) loss on disposal of assets and impairment charges(6)45 (7)
Loss on extinguishment of debt31 2 — 
Unrealized (gains) losses on commodity derivatives(11)12 (21)
Inventory valuation adjustments156 86 114 
Equity in earnings of unconsolidated affiliates(143)(60)(5)
Adjusted EBITDA related to unconsolidated affiliates221 101 10 
Gain on West Texas Sale— (586)— 
Other non-cash adjustments(38)32 22 
Income tax expense62 175 36 
Adjusted EBITDA (consolidated)$2,047 $1,457 $964 
Additions to property, plant and equipment (excluding acquisitions) by reportable segment were as follows:
Year Ended December 31,
202520242023
Fuel Distribution$339 $231 $182 
Pipeline Systems87 44 5 
Terminals124 69 28 
Refinery27 — — 
Total$577 $344 $215 
The following table shows total revenues by geographic area:
Year Ended December 31,
202520242023
United States$22,495 $22,649 $23,068 
Canada1,703 — — 
Foreign1,003 44 — 
Total$25,201 $22,693 $23,068 
The following table shows long-lived assets by geographic area:
December 31,
2025		December 31, 2024
United States$9,053 $7,907 
Canada4,268 — 
Foreign1,536 244 
Total$14,857 $8,151