Related party transactions included in our Consolidated Balance Sheets and Consolidated Statements of Operations are summarized in the following table:



	2015		2014		2013

	($ in thousands)
Balances for the year ended December 31:
Wages and employee-related costs (1)	$	27,454	$	26,875	$	17,366
Interest expense (2)	—		—		1,915
IPO transaction-related cost reimbursements (3)	—		—		1,643
General and administrative expense reimbursements (3)	280		75		180
Consulting services (4)	—		—		112
Lease expense	25		25		24

Balances as of December 31:
Accounts receivable	$	295	$	181	$	124
Accounts payable and accrued liabilities	553		704		515

(1)

We do not have any employees. Prior to May 14, 2013, our Predecessor and Direct Fuels had employees assigned directly to their respective operations. On May 14, 2013, our general partner hired all employees of the Predecessor and Direct Fuels. After this date, our general partner manages our human resource assets, including fringe benefits and other employee-related charges. We routinely and regularly reimburse our general partner for any employee-related costs paid on our behalf, and report such costs as operating expenses.


(2)	Debt payable to related parties was repaid using proceeds of our IPO in May 2013.


(3)	We paid Insight Equity certain IPO transaction-related costs and other general and administrative costs. We also paid $40,000 to one of our independent directors for production of a video clip for investors and press.


(4)	Prior to May 14, 2013, our Fuel segment paid an affiliated company for leadership services at an annual amount of $250,000 plus bonus for financial performance, if any. Beginning May 14, 2013, these services are being performed by Insight Equity employees and are charged to us through the reimbursement process described in (1) above.