Property, Plant and Equipment

9 Months Ended

Sep. 30, 2017

Property Plant And Equipment [Abstract]

Property, Plant and Equipment

Note 5—Property, Plant and Equipment

The Partnership’s property, plant and equipment consisted of (in thousands):

	As of
	September 30,			December 31,
	2017			2016
Land	$	78,455		$	78,455
Buildings and site improvements		93,186			84,976
Tanks and trim		130,445			124,438
Pipelines		20,507			20,507
Machinery and equipment		123,263			121,278
Office furniture and equipment		1,291			1,152
Construction in progress		12,547			14,917
		459,694			445,723
Less:  Accumulated depreciation		(63,496	)		(50,212	)
Property, plant and equipment, net	$	396,198		$	395,511

During the three months ended September 30, 2017, the Partnership recognized a non-cash loss of $1.5 million as a result of dismantling and selling salt unloading equipment at the Joliet terminal. The existing location of the salt unloading equipment interfered with the location of a new pipeline that is being constructed to support future commercial activities at the Joliet terminal and the Partnership opted to dismantle and sell the salt unloading equipment accordingly. The net impact of this disposal is reflected in “Loss on disposal of property and equipment” in the accompanying consolidated statement of operations and comprehensive income.