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UNAUDITED CONDENSED COMBINED BALANCE SHEETS - USD ($)
Sep. 30, 2017
May 31, 2017
Dec. 31, 2016
Current assets      
Total assets $ 0 $ 0  
Partner's capital      
Limited partner's capital 100 100  
Less: Note receivable from limited partner (100) (100)  
Total partner's capital 0 $ 0  
Predecessor      
Current assets      
Accounts receivable - third parties 101,000   $ 342,000
Accounts receivable - related parties 17,839,000   13,477,000
Allowance oil receivable (Note 3) 3,266,000   2,532,000
Prepaid expenses and other current assets 44,000   0
Total current assets 21,250,000   16,351,000
Property, plant and equipment, net (Note 4) 70,013,000   71,235,000
Total assets 91,263,000   87,586,000
Current liabilities      
Accounts payable - third parties 1,200,000   1,048,000
Accounts payable - related parties 232,000   146,000
Accrued liabilities (Note 5) 2,723,000   4,067,000
Total current liabilities 4,155,000   5,261,000
Long-term liabilities      
Long-term portion of environmental remediation obligation 2,720,000   2,362,000
Deferred tax liabilities 6,242,000   5,859,000
Other long-term liabilities 0   162,000
Total noncurrent liabilities 8,962,000   8,383,000
Total liabilities 13,117,000   13,644,000
Commitments and contingencies (Note 9)  
NET PARENT INVESTMENT      
Net parent investment 78,146,000   73,942,000
Total liabilities and net parent investment $ 91,263,000   $ 87,586,000