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DEI Document - USD ($) $ in Millions	12 Months Ended
DEI Document - USD ($) $ in Millions	Dec. 31, 2015	Jan. 31, 2016	Jun. 30, 2015
Document Information [Abstract]
Entity Registrant Name	NuStar Energy L.P.
Entity Central Index Key	0001110805
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	FY
Trading Symbol	ns
Amendment Flag	false
Entity Partnership Units Outstanding		77,886,078
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 3,838

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 118,862	$ 87,912
Accounts receivable, net of allowance for doubtful accounts of $8,473 and $7,808 as of December 31, 2015 and 2014, respectively	145,064	208,314
Receivable from related parties	0	164
Inventories	38,749	55,713
Other current assets	31,176	35,944
Assets held for sale	0	1,100
Total current assets	333,851	389,147
Property, plant and equipment, at cost	5,209,160	4,815,396
Accumulated depreciation and amortization	(1,525,589)	(1,354,664)
Property, plant and equipment, net	3,683,571	3,460,732
Intangible assets, net	112,011	58,670
Goodwill	696,637	617,429
Investment in joint venture	0	74,223
Deferred income tax asset	2,858	4,429
Other long-term assets, net	320,334	314,166
Total assets	5,149,262	4,918,796
Current liabilities:
Accounts payable	125,147	162,056
Payable to related party	14,799	15,128
Short-term debt	84,000	77,000
Accrued interest payable	34,286	33,345
Accrued liabilities	55,194	61,025
Taxes other than income tax	12,810	14,121
Income tax payable	5,977	2,517
Total current liabilities	332,213	365,192
Long-term debt	3,079,349	2,749,452
Long-term payable to related party	32,080	33,537
Deferred income tax liability	24,810	27,308
Other long-term liabilities	70,966	27,097
Commitments and contingencies (Note 15)
Partners' equity:
Limited partners (77,886,078 common units outstanding as of December 31, 2015 and 2014)	1,661,900	1,744,810
General partner	36,738	39,312
Accumulated other comprehensive loss	(88,794)	(67,912)
Total partners' equity	1,609,844	1,716,210
Total liabilities and partners' equity	$ 5,149,262	$ 4,918,796

CONSOLIDATED BALANCE SHEETS Non-Printing - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Allowance for Doubtful Accounts Receivable, Current	$ 8,473	$ 7,808
Limited Partners' Capital Account, Units Outstanding	77,886,078	77,886,078

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenues:
Service revenues	$ 1,114,153	$ 1,026,446	$ 938,138
Product sales	969,887	2,048,672	2,525,594
Total revenues	2,084,040	3,075,118	3,463,732
Cost of product sales	907,574	1,967,528	2,453,997
Operating expenses:
Third parties	337,466	347,189	331,719
Related party	135,565	125,736	122,677
Total operating expenses	473,031	472,925	454,396
General and administrative expenses:
Third parties	35,752	29,146	32,484
Related party	66,769	66,910	58,602
Total general and administrative expenses	102,521	96,056	91,086
Depreciation and amortization expense	210,210	191,708	178,921
Goodwill impairment loss	0	0	304,453
Total costs and expenses	1,693,336	2,728,217	3,482,853
Operating income (loss)	390,704	346,901	(19,121)
Equity in earnings (loss) of joint ventures	0	4,796	(39,970)
Interest expense, net	(131,868)	(132,281)	(127,119)
Interest income from related party	0	1,055	6,113
Other income, net	61,822	4,499	7,341
Income (loss) from continuing operations before income tax expense	320,658	224,970	(172,756)
Income tax expense	14,712	10,801	12,753
Income (loss) from continuing operations	305,946	214,169	(185,509)
Income (loss) from discontinued operations, net of tax	774	(3,791)	(99,162)
Net income (loss)	306,720	210,378	(284,671)
Less loss attributable to noncontrolling interest	0	(395)	(10,901)
Net income (loss) attributable to NuStar Energy L.P.	$ 306,720	$ 210,773	$ (273,770)
Net income (loss) per unit applicable to limited partners:
Continuing operations	$ 3.29	$ 2.14	$ (2.89)
Discontinued operations	0.01	(0.04)	(1.11)
Total (Note 22)	$ 3.30	$ 2.10	$ (4.00)
Weighted-average limited partner units outstanding	77,886,078	77,886,078	77,886,078

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net income (loss)	$ 59,480	$ 65,016	$ 54,325	$ 127,899	$ 53,394	$ 61,948	$ 55,399	$ 39,637	$ 306,720	$ 210,378	$ (284,671)
Other comprehensive loss:
Foreign currency translation adjustment									(31,987)	(15,614)	(19,364)
Net unrealized gain on cash flow hedges									1,303	0	7,213
Net loss reclassified into income on cash flow hedges									9,802	10,663	7,570
Total other comprehensive loss									(20,882)	(4,951)	(4,581)
Comprehensive income (loss)									285,838	205,427	(289,252)
Less comprehensive loss attributable to noncontrolling interest									0	(828)	(10,953)
Comprehensive income (loss) attributable to NuStar Energy L.P.									$ 285,838	$ 206,255	$ (278,299)

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash Flows from Operating Activities:
Net income (loss)	$ 306,720	$ 210,378	$ (284,671)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization expense	210,210	191,708	184,363
Amortization of debt related items	8,840	8,969	4,329
Gain on sale or disposition of assets	(1,617)	(3,853)	(7,829)
Gain associated with the Linden Acquisition	(56,277)	0	0
Asset and goodwill impairment loss	0	4,201	406,982
Deferred income tax expense (benefit)	2,058	3,467	(6,739)
Equity in (earnings) loss of joint ventures	0	(4,796)	39,970
Distributions of equity in earnings of joint ventures	2,500	7,587	7,956
Changes in current assets and current liabilities (Note 23)	50,559	82,418	112,776
Other, net	1,944	18,444	28,082
Net cash provided by operating activities	524,937	518,523	485,219
Cash Flows from Investing Activities:
Capital expenditures	(324,808)	(356,965)	(343,320)
Change in accounts payable related to capital expenditures	(3,156)	4,903	(5,384)
Acquisitions	(142,500)	0	0
Increase in other long-term assets	(3,564)	0	0
Proceeds from sale or disposition of assets	17,132	26,012	119,006
Proceeds from insurance recoveries	4,867	0	0
Increase in note receivable from Axeon	0	(13,328)	(80,961)
Other, net	0	(853)	(302)
Net cash used in investing activities	(452,029)	(340,231)	(310,961)
Cash Flows from Financing Activities:
Proceeds from long-term debt borrowings	860,131	743,719	1,738,451
Proceeds from short-term debt borrowings	823,500	574,900	0
Proceeds from note offering, net of issuance costs	0	0	686,863
Long-term debt repayments	(500,410)	(623,770)	(2,150,743)
Short-term debt repayments	(816,500)	(497,900)	0
Distributions to unitholders and general partner	(392,204)	(392,204)	(392,204)
Payments for termination of interest rate swaps	0	0	(33,697)
(Decrease) increase in cash book overdrafts	(2,954)	12,851	2,851
Other, net	(792)	(5,781)	(871)
Net cash used in financing activities	(29,229)	(188,185)	(149,350)
Effect of foreign exchange rate changes on cash	(12,729)	(2,938)	(7,767)
Net increase (decrease) in cash and cash equivalents	30,950	(12,831)	17,141
Cash and cash equivalents as of the beginning of the period	87,912	100,743	83,602
Cash and cash equivalents as of the end of the period	$ 118,862	$ 87,912	$ 100,743

CONSOLIDATED STATEMENTS OF PARTNERS' EQUITY - USD ($) $ in Thousands	Total	NuStar Energy L.P. Partners' Equity	Noncontrolling Interest	AOCI Attributable to Parent [Member]	Limited Partners	General Partner
Limited partner units - beginning balance at Dec. 31, 2012					77,886,078
Partners' Capital, Including Portion Attributable to Noncontrolling Interest - beginning balance at Dec. 31, 2012	$ 2,584,995	$ 2,572,384	$ 12,611	$ (58,865)	$ 2,573,263	$ 57,986
Increase (Decrease) in Partners' Capital [Roll Forward]
Net income (loss)	(284,671)	(273,770)	(10,901)	0	(310,652)	36,882
Other comprehensive loss	(4,581)	(4,529)	(52)	(4,529)	0	0
Cash distributions to partners	(392,204)	(392,204)	0	0	(341,140)	(51,064)
Other	255	255	0	0	255	0
Partners' Capital, Including Portion Attributable to Noncontrolling Interest - ending balance at Dec. 31, 2013	1,903,794	1,902,136	1,658	(63,394)	$ 1,921,726	43,804
Limited partner units - ending balance at Dec. 31, 2013					77,886,078
Increase (Decrease) in Partners' Capital [Roll Forward]
Net income (loss)	210,378	210,773	(395)	0	$ 164,201	46,572
Other comprehensive loss	(4,951)	(4,518)	(433)	(4,518)	0	0
Cash distributions to partners	(392,204)	(392,204)	0	0	(341,140)	(51,064)
Other	(807)	23	(830)	0	23	0
Partners' Capital, Including Portion Attributable to Noncontrolling Interest - ending balance at Dec. 31, 2014	1,716,210	1,716,210	0	(67,912)	$ 1,744,810	39,312
Limited partner units - ending balance at Dec. 31, 2014					77,886,078
Increase (Decrease) in Partners' Capital [Roll Forward]
Net income (loss)	306,720	306,720	0	0	$ 258,230	48,490
Other comprehensive loss	(20,882)	(20,882)	0	(20,882)	0	0
Cash distributions to partners	(392,204)	(392,204)	0	0	(341,140)	(51,064)
Partners' Capital, Including Portion Attributable to Noncontrolling Interest - ending balance at Dec. 31, 2015	$ 1,609,844	$ 1,609,844	$ 0	$ (88,794)	$ 1,661,900	$ 36,738
Limited partner units - ending balance at Dec. 31, 2015					77,886,078

ORGANIZATION AND OPERATIONS	12 Months Ended
ORGANIZATION AND OPERATIONS	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND OPERATIONS	ORGANIZATION AND OPERATIONS Organization NuStar Energy L.P. (NYSE: NS) is engaged in the transportation of petroleum products and anhydrous ammonia, the terminalling and storage of petroleum products and the marketing of petroleum products. Unless otherwise indicated, the terms “NuStar Energy,” “NS,” “the Partnership,” “we,” “our” and “us” are used in this report to refer to NuStar Energy L.P., to one or more of our consolidated subsidiaries or to all of them taken as a whole. NuStar GP Holdings, LLC (NuStar GP Holdings or NSH) (NYSE: NSH) owns our general partner, Riverwalk Logistics, L.P., and owns a 14.9% total interest in us as of December 31, 2015. Operations We conduct our operations through our subsidiaries, primarily NuStar Logistics, L.P. (NuStar Logistics) and NuStar Pipeline Operating Partnership L.P. (NuPOP). We have three business segments: pipeline, storage and fuels marketing. Pipeline. We own 3,140 miles of refined product pipelines and 1,200 miles of crude oil pipelines, as well as approximately 4.0 million barrels of storage capacity, which comprise our Central West System. In addition, we own 2,360 miles of refined product pipelines, consisting of the East and North Pipelines, and a 2,000 mile ammonia pipeline, which comprise our Central East System. The East and North Pipelines have storage capacity of approximately 6.4 million barrels. We charge tariffs on a per barrel basis for transporting refined products, crude oil and other feedstocks in our refined product and crude oil pipelines and on a per ton basis for transporting anhydrous ammonia in the Ammonia Pipeline. Storage. We own terminal and storage facilities in the United States, Canada, Mexico, the Netherlands, including St. Eustatius in the Caribbean, and the United Kingdom, with approximately 82.9 million barrels of storage capacity. Our terminal and storage facilities provide storage, handling and other services on a fee basis for petroleum products, crude oil, specialty chemicals and other liquids. Fuels Marketing. Within our fuels marketing operations, we purchase crude oil and refined petroleum products for resale. The activities of the fuels marketing segment expose us to the risk of fluctuations in commodity prices, which has a direct impact on the segment’s results of operations. We enter into derivative contracts to attempt to mitigate the effect of commodity price fluctuations.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Consolidation

The accompanying consolidated financial statements represent the consolidated operations of the Partnership and our subsidiaries. Noncontrolling interests are separately disclosed on the financial statements. Inter-partnership balances and transactions have been eliminated in consolidation. The operations of certain pipelines and terminals in which we own an undivided interest are proportionately consolidated in the accompanying consolidated financial statements.

Use of Estimates

The preparation of consolidated financial statements in conformity with U.S. generally accepted accounting principles (GAAP) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates. On an ongoing basis, management reviews their estimates based on currently available information. Management may revise estimates due to changes in facts and circumstances.

Cash and Cash Equivalents

Cash equivalents are all highly liquid investments with an original maturity of three months or less when acquired.

Accounts Receivable

Accounts receivable represent valid claims against non-affiliated customers for products sold or services rendered. We extend credit terms to certain customers after review of various credit indicators, including the customer’s credit rating. Outstanding customer receivable balances are regularly reviewed for possible non-payment indicators and allowances for doubtful accounts are recorded based upon management’s estimate of collectability at the time of their review.

Inventories

Inventories consist of crude oil, refined petroleum products, and materials and supplies. Inventories, except those associated with a qualifying fair value hedge, are valued at the lower of cost or market. Cost is determined using the weighted-average cost method. Our inventory, other than materials and supplies, consists of one end-product category, petroleum products, which we include in the fuels marketing segment. Accordingly, we determine lower of cost or market adjustments on an aggregate basis. Inventories associated with qualifying fair value hedges are valued at current market prices. Materials and supplies are valued at the lower of average cost or market.

Property, Plant and Equipment

We record additions to property, plant and equipment, including reliability and strategic capital expenditures, at cost. Repair and maintenance costs associated with existing assets that are minor in nature and do not extend the useful life of existing assets are charged to operating expenses as incurred. Depreciation of property, plant and equipment is recorded on a straight-line basis over the estimated useful lives of the related assets. When property or equipment is retired, sold or otherwise disposed of, the difference between the carrying value and the net proceeds is recognized in “Other income, net” in the consolidated statements of income in the year of disposition.

We capitalize overhead costs and interest costs incurred on funds used to construct property, plant and equipment while the asset is under construction. The overhead costs and capitalized interest are recorded as part of the asset to which it relates and is amortized over the asset’s estimated useful life as a component of depreciation expense.

Goodwill

We assess goodwill for impairment annually on October 1, or more frequently if events or changes in circumstances indicate it might be impaired. We have the option to first assess qualitative factors to determine whether it is necessary to perform a quantitative goodwill impairment test. We performed a quantitative goodwill impairment test as of October 1, 2015 and 2014, and we determined that no impairment charges occurred. See Note 11 for a discussion of the goodwill impairment recognized in 2013.

We calculate the estimated fair value of each of our reporting units using a weighted-average of values calculated using an income approach and a market approach. The income approach involves estimating the fair value of each reporting unit by discounting its estimated future cash flows using a discount rate that would be consistent with a market participant’s assumption. The market approach bases the fair value measurement on information obtained from observed stock prices of public companies and recent merger and acquisition transaction data of comparable entities.

Our reporting units to which goodwill has been allocated consist of the following:


•	crude oil pipelines;


•	refined product pipelines;


•	refined product terminals, excluding our St. Eustatius and Point Tupper facilities; and


•	bunkering activity at our St. Eustatius and Point Tupper facilities.

The quantitative impairment test for goodwill consists of a two-step process. Step 1 compares the fair value of the reporting unit to its carrying value including goodwill. The carrying value of each reporting unit equals the total identified assets (including goodwill) less the sum of each reporting unit’s identified liabilities. We used reasonable and supportable methods to assign the assets and liabilities to the appropriate reporting units in a consistent manner. If the carrying value exceeds fair value, there is a potential impairment and step 2 must be performed to determine the amount of goodwill impairment. Step 2 compares the carrying value of the reporting unit’s goodwill to its implied fair value using a hypothetical allocation of the reporting unit’s fair value. If the goodwill carrying value exceeds its implied fair value, the excess is reported as impairment.

Investment in Joint Ventures

We account for investment in the joint ventures using the equity method of accounting. We reported our ownership interest in our equity method investments within “Investment in joint ventures” on the consolidated balance sheet and our portion of the results of operations for our equity method investments in “Equity in earnings (loss) of joint ventures” in the consolidated statements of income (loss). On January 2, 2015, we acquired full ownership of ST Linden Terminal, LLC (Linden), which owns a refined products terminal in Linden, NJ with 4.3 million barrels of storage capacity (the Linden Acquisition). See Note 4 for additional information on the Linden Acquisition. On February 26, 2014, we sold our remaining 50% ownership interest in Axeon Specialty Products LLC. See Note 5 for additional discussion.

Impairment of Long-Lived Assets

We review long-lived assets, including property, plant and equipment, for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. We evaluate recoverability using undiscounted estimated net cash flows generated by the related asset or asset group. If the results of that evaluation indicate that the undiscounted cash flows are less than the carrying amount of the asset (i.e., the asset is not recoverable) we perform an impairment analysis. If our intent is to hold the asset for continued use, we determine the amount of impairment as the amount by which the net carrying value exceeds its fair value. If our intent is to sell the asset, and the criteria required to classify an asset as held for sale are met, we determine the amount of impairment as the amount by which the net carrying amount exceeds its fair value less costs to sell. We believe that the carrying amounts of our long-lived assets as of December 31, 2015 are recoverable. See Note 5 for a discussion of impairments of long-lived assets recognized in 2013.

Income Taxes

We are a limited partnership and generally are not subject to federal or state income taxes. Accordingly, our taxable income or loss, which may vary substantially from income or loss reported for financial reporting purposes, is generally included in the federal and state income tax returns of our partners. For transfers of publicly held units subsequent to our initial public offering, we have made an election permitted by Section 754 of the Internal Revenue Code (the Code) to adjust the common unit purchaser’s tax basis in our underlying assets to reflect the purchase price of the units. This results in an allocation of taxable income and expenses to the purchaser of the common units, including depreciation deductions and gains and losses on sales of assets, based upon the new unitholder’s purchase price for the common units.

We conduct certain of our operations through taxable wholly owned corporate subsidiaries. We account for income taxes related to our taxable subsidiaries using the asset and liability method. Under this method, we recognize deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. We measure deferred taxes using enacted tax rates expected to apply to taxable income in the year those temporary differences are expected to be recovered or settled.

We recognize a tax position if it is more-likely-than-not that the tax position will be sustained, based on the technical merits of the position, upon examination. We record uncertain tax positions in the financial statements at the largest amount of benefit that is more-likely-than-not to be realized. We had no unrecognized tax benefits as of December 31, 2015 and 2014.

NuStar Energy and certain of its subsidiaries file income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. For U.S. federal and state purposes, as well as for our major non-U.S. jurisdictions, tax years subject to examination are 2011 through 2014, according to standard statute of limitations.

Asset Retirement Obligations

We record a liability for asset retirement obligations at the fair value of the estimated costs to retire a tangible long-lived asset at the time we incur that liability, which is generally when the asset is purchased, constructed or leased, when we have a legal obligation to incur costs to retire the asset and when a reasonable estimate of the fair value of the obligation can be made. If a reasonable estimate cannot be made at the time the liability is incurred, we record the liability when sufficient information is available to estimate the fair value.

We have asset retirement obligations with respect to certain of our assets due to various legal obligations to clean and/or dispose of those assets at the time they are retired. However, these assets can be used for an extended and indeterminate period of time as long as they are properly maintained and/or upgraded. It is our practice and current intent to maintain our assets and continue making improvements to those assets based on technological advances. As a result, we believe that our assets have indeterminate lives for purposes of estimating asset retirement obligations because dates or ranges of dates upon which we would retire these assets cannot reasonably be estimated at this time. When a date or range of dates can reasonably be estimated for the retirement of any asset, we estimate the costs of performing the retirement activities and record a liability for the fair value of these costs.

We also have legal obligations in the form of leases and right-of-way agreements, which require us to remove certain of our assets upon termination of the agreement. However, these lease or right-of-way agreements generally contain automatic renewal provisions that extend our rights indefinitely or we have other legal means available to extend our rights. We have recorded a liability of approximately $0.6 million and $0.8 million as of December 31, 2015 and 2014, respectively, which is included in “Other long-term liabilities” in the consolidated balance sheets, for conditional asset retirement obligations related to the retirement of terminal assets with lease and right-of-way agreements.

Environmental Remediation Costs

Environmental remediation costs are expensed and an associated accrual established when site restoration and environmental remediation and cleanup obligations are either known or considered probable and can be reasonably estimated. These environmental obligations are based on estimates of probable undiscounted future costs over a 20-year time period using currently available technology and applying current regulations, as well as our own internal environmental policies. The environmental liabilities have not been reduced by possible recoveries from third parties. Environmental costs include initial site surveys, costs for remediation and restoration and ongoing monitoring costs, as well as fines, damages and other costs, when estimable. Adjustments to initial estimates are recorded, from time to time, to reflect changing circumstances and estimates based upon additional information developed in subsequent periods.

Product Imbalances

We incur product imbalances as a result of variances in pipeline meter readings and volume fluctuations within the East Pipeline system due to pressure and temperature changes. We use quoted market prices as of the reporting date to value our assets and liabilities related to product imbalances. Product imbalance liabilities are included in “Accrued liabilities” and product imbalance assets are included in “Other current assets” in the consolidated balance sheets.

Revenue Recognition

Revenues for the pipeline segment are derived from interstate and intrastate pipeline transportation of refined product, crude oil and anhydrous ammonia. Transportation revenues (based on pipeline tariffs) are recognized as the refined product, crude oil or anhydrous ammonia is delivered out of the pipelines.

Revenues for the storage segment include fees for tank storage agreements, whereby a customer agrees to pay for a certain amount of storage in a tank over a period of time (storage lease revenues), and throughput agreements, whereby a customer pays a fee per barrel for volumes moving through our terminals for which we charge additional fees (throughput revenues). Our terminals also provide blending, additive injections, handling and filtering services for which we charge additional fees. Certain of our facilities charge fees to provide marine services such as pilotage, tug assistance, line handling, launch service, emergency response services and other ship services. Storage lease revenues are recognized when services are provided to the customer. Throughput revenues are recognized as refined products or crude oil are received in or delivered out of our terminal and as crude oil and certain other refinery feedstocks are received by the related refinery. Revenues for marine services are recognized as those services are provided.

Revenues from the sale of petroleum products, which are included in our fuels marketing segment, are recognized when product is delivered to the customer and title and risk pass to the customer.

We collect taxes on certain revenue transactions to be remitted to governmental authorities, which may include sales, use, value added and some excise taxes. These taxes are not included in revenue.

Income Allocation

Our net income for each quarterly reporting period is first allocated to the general partner in an amount equal to the general partner’s incentive distribution calculated based upon the declared distribution for the respective reporting period. We allocate the remaining net income among the limited and general partners in accordance with their respective 98% and 2% interests.

Net Income per Unit Applicable to Limited Partners

We have identified the general partner interest and incentive distribution rights as participating securities and use the two-class method when calculating the net income per unit applicable to limited partners, which is based on the weighted-average number of common units outstanding during the period. Basic and diluted net income per unit applicable to limited partners are the same as we have no potentially dilutive securities outstanding.

Derivative Financial Instruments

We formally document all relationships between hedging instruments and hedged items. This process includes identification of the hedging instrument and the hedged transaction, the nature of the risk being hedged and how the hedging instrument’s effectiveness will be assessed. To qualify for hedge accounting, at inception of the hedge we assess whether the derivative instruments that are used in our hedging transactions are expected to be highly effective in offsetting changes in cash flows or the fair value of the hedged items. Throughout the designated hedge period and at least quarterly, we assess whether the derivative instruments are highly effective and continue to qualify for hedge accounting. To assess the effectiveness of the hedging relationship both prospectively and retrospectively, we use regression analysis to calculate the correlation of the changes in the fair values of the derivative instrument and related hedged item.

We record commodity derivative instruments in the consolidated balance sheets at fair value. We recognize mark-to-market adjustments for derivative instruments designated and qualifying as fair value hedges (Fair Value Hedges) and the related change in the fair value of the associated hedged physical inventory or firm commitment within “Cost of product sales.” For derivative instruments designated and qualifying as cash flow hedges (Cash Flow Hedges), we record the effective portion of mark-to-market adjustments as a component of “Accumulated other comprehensive income” (AOCI) until the underlying hedged forecasted transactions occur. Any hedge ineffectiveness is recognized immediately in “Cost of product sales.” Once a hedged transaction occurs, we reclassify the effective portion from AOCI to “Cost of product sales.” If it becomes probable that a hedged transaction will not occur, then the associated gains or losses are reclassified from AOCI to “Cost of product sales” immediately. For derivative instruments that have associated underlying physical inventory but do not qualify for hedge accounting (Economic Hedges and Other Derivatives), we record the mark-to-market adjustments in “Cost of product sales.”

Under the terms of our forward-starting interest rate swap agreements, we pay a fixed rate and receive a variable rate. We entered into the forward-starting swaps in order to hedge the risk of changes in the interest payments attributable to changes in the benchmark interest rate during the period from the effective date of the swap to the issuance of the forecasted debt. We account for the forward-starting interest rate swaps as Cash Flow Hedges, and we recognize the fair value of each interest rate swap in the consolidated balance sheets. We record the effective portion of mark-to-market adjustments as a component of AOCI, and any hedge ineffectiveness is recognized immediately in “Interest expense, net.” The amount accumulated in AOCI is amortized into “Interest expense, net” as the forecasted interest payments occur or if the interest payments are probable not to occur.

We classify cash flows associated with our derivative instruments as operating cash flows in the consolidated statements of cash flows, except for receipts or payments associated with terminated forward-starting interest rate swap agreements, which are included in cash flows from financing activities. See Note 17 for additional information regarding our derivative financial instruments.

Operating Leases

We recognize rent expense on a straight-line basis over the lease term, including the impact of both scheduled rent increases and free or reduced rents (commonly referred to as “rent holidays”).

Unit-based Compensation

NuStar GP, LLC, a wholly owned subsidiary of NuStar GP Holdings, has adopted various long-term incentive plans that provide the Compensation Committee of the Board of Directors of NuStar GP, LLC with the right to grant employees and directors of NuStar GP, LLC and its affiliates providing services to NuStar Energy the right to receive NS common units. NuStar GP, LLC accounts for awards of NS common unit options, restricted units and performance awards at fair value as a derivative, whereby a liability for the award is recorded at inception. Subsequent changes in the fair value of the award are included in the determination of net income. NuStar GP, LLC determines the fair value of NS unit options using the Black-Scholes model at each reporting date. NuStar GP, LLC determines the fair value of NS restricted units and performance awards using the market price of NS common units at each reporting date. However, performance awards are earned only upon NuStar Energy’s achievement of an objective performance measure. NuStar GP, LLC records compensation expense each reporting period such that the cumulative compensation expense recognized equals the current fair value of the percentage of the award that has vested. NuStar GP, LLC records compensation expense related to NS unit options until such options are exercised, and compensation expense related to NS restricted units until the date of vesting.

NuStar GP Holdings has adopted a long-term incentive plan that provides the Compensation Committee of the Board of Directors of NuStar GP Holdings with the right to grant employees, consultants and directors of NuStar GP Holdings and its affiliates, including NuStar GP, LLC, rights to receive NSH common units. NuStar GP Holdings accounts for awards of NSH restricted units and unit options granted to its directors or employees of NuStar GP, LLC at fair value. The fair value of NSH unit options is determined using the Black-Scholes model at the grant date, and the fair value of the NSH restricted unit equals the market price of NSH common units at the grant date. NuStar GP Holdings recognizes compensation expense for NSH restricted units and unit options ratably over the vesting period based on the fair value of the units at the grant date.

Under these long-term incentive plans, certain awards provide that the grantee’s award vests immediately upon retirement. Compensation expense is recognized immediately if these awards are granted to retirement-eligible employees, as defined in each award. In addition, if, during a vesting period of a grant, the grantee will become retirement-eligible, then compensation expense associated with the grant is recognized from the grant date through the grantee’s retirement eligibility date.

We reimburse NuStar GP, LLC for the expenses resulting from grants of NS and NSH awards under our long-term incentive plans to employees and directors of NuStar GP, LLC. We include such compensation expense in “General and administrative expenses” on the consolidated statements of income. We do not reimburse NuStar GP, LLC for the expense resulting from NSH awards to non-employee directors of NuStar GP Holdings.

Margin Deposits

Margin deposits relate to our exchange-traded derivative contracts and generally vary based on changes in the value of the contracts. Margin deposits are included in “Other current assets” in the consolidated balance sheets.

Foreign Currency Translation

The functional currencies of our foreign subsidiaries are the local currency of the country in which the subsidiary is located, except for our subsidiaries located in St. Eustatius in the Caribbean (formerly the Netherlands Antilles), whose functional currency is the U.S. dollar. The assets and liabilities of our foreign subsidiaries with local functional currencies are translated to U.S. dollars at period-end exchange rates, and income and expense items are translated to U.S. dollars at weighted-average exchange rates in effect during the period. These translation adjustments are included in “Accumulated other comprehensive loss” in the equity section of the consolidated balance sheets. Gains and losses on foreign currency transactions are included in “Other income, net” in the consolidated statements of income.

NEW ACCOUNTING PRONOUNCEMENTS	12 Months Ended
NEW ACCOUNTING PRONOUNCEMENTS	Dec. 31, 2015
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements	NEW ACCOUNTING PRONOUNCEMENTS Financial Instruments In January 2016, the Financial Accounting Standards Board (FASB) issued new guidance that addresses certain aspects of recognition, measurement, presentation and disclosure of financial instruments. The changes are effective for annual and interim periods beginning after December 15, 2017, and amendments should be applied by means of a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption. We will adopt these provisions January 1, 2018, and we do not expect the guidance to have a material impact on our financial position, results of operations or disclosures. Deferred Taxes In November 2015, the FASB issued amended guidance that requires deferred tax assets and liabilities to be classified as noncurrent on the balance sheet. The changes are effective for annual and interim periods beginning after December 15, 2016, using either a prospective or retrospective transition method, and early adoption is permitted. Accordingly, we adopted these provisions during 2015 on a prospective basis, and they did not have a material impact on our financial position, results of operations or disclosures. Prior periods were not retrospectively adjusted. Business Combinations In September 2015, the FASB issued amended guidance for business combinations that eliminates the requirement to restate prior period financial statements for measurement period adjustments. The new guidance requires that the cumulative impact of a measurement period adjustment be recognized in the reporting period in which the adjustment is identified. The changes are effective for annual and interim periods beginning after December 15, 2015. Accordingly, we adopted the amended guidance on January 1, 2016, and it will not impact our financial position, results of operations or disclosures. Inventory In July 2015, the FASB issued amended guidance that requires inventory to be measured at the lower of cost or net realizable value. The changes are effective for annual and interim periods beginning after December 15, 2016, and must be applied prospectively after the date of adoption. We will adopt these provisions January 1, 2017, and we do not expect the amended guidance to have a material impact on our financial position, results of operations or disclosures. Debt Issuance Costs In April 2015, the FASB issued amended guidance for the presentation of debt issuance costs. Under the amended guidance, debt issuance costs will be presented on the balance sheet as a deduction from the carrying value of the associated debt liability. In August 2015, the FASB issued amended guidance that would allow debt issuance costs related to line-of-credit agreements to continue to be presented as an asset on the balance sheet. The changes are effective for annual and interim periods beginning after December 15, 2015, and retrospective application is required. Accordingly, we adopted the amended guidance on January 1, 2016 and it will not have a material impact on our financial position, results of operations or disclosures. Consolidation In February 2015, the FASB issued new consolidation guidance that modifies the criterion involved in a reporting organization’s evaluation of whether certain legal entities are subject to consolidation under the standard. The standard is effective for public companies for annual and interim reporting periods beginning after December 15, 2015, using one of two retrospective transition methods. Accordingly, we adopted the guidance on January 1, 2016, and it will not impact our financial position, results of operations or disclosures. Revenue Recognition In May 2014, the FASB and the International Accounting Standards Board jointly issued a comprehensive new revenue recognition standard. In August 2015, the FASB deferred the effective date by one year. The standard is now effective for public entities for annual and interim periods beginning after December 15, 2017, using one of two retrospective transition methods. Early adoption is permitted, but not before the original effective date. We are currently assessing the impact of this new guidance on our financial statements and disclosures, and we have not yet selected a transition method.

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

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+ Details

ACQUISITIONS

12 Months Ended

Dec. 31, 2015

Business Combinations [Abstract]

Acquisitions [Text Block]

ACQUISITIONS

Linden Acquisition. On January 2, 2015, we acquired full ownership of Linden, which owns a refined products terminal in Linden, NJ with 4.3 million barrels of storage capacity. Linden is located on a 44-acre facility that provides deep-water terminalling capabilities in the New York Harbor and primarily stores petroleum products, including gasoline, jet fuel and fuel oils. Prior to the Linden Acquisition, Linden operated as a joint venture between us and Linden Holding Corp., with each party owning 50%.

In connection with the Linden Acquisition, we ceased applying the equity method of accounting and consolidated Linden, which is included in our storage segment. The consolidated statements of income include the results of operations for Linden commencing on January 2, 2015. On the acquisition date, we remeasured our existing 50% equity investment in Linden to its fair value of $128.0 million and we recognized a gain of $56.3 million in “Other income, net” in the consolidated statements of income for the year ended December 31, 2015. We estimated the fair value using a market approach and an income approach. The market approach estimates the enterprise value based on an earnings multiple. The income approach calculates fair value by discounting the estimated net cash flows. We funded the acquisition with borrowings under our revolving credit agreement. The acquisition complements our existing storage operations, and having sole ownership of Linden strengthens our presence in the New York Harbor and the East Coast market.

We accounted for the Linden Acquisition using the acquisition method. The purchase price has been allocated based on the estimated fair values of the individual assets acquired and liabilities assumed at the date of the acquisition.

The final purchase price allocation was as follows (in thousands of dollars):



Cash paid for the Linden Acquisition	$	142,500
Fair value of liabilities assumed	22,865
Consideration	165,365
Acquisition date fair value of previously held equity interest	128,000
Total	$	293,365

Current assets (a)	$	9,513
Property, plant and equipment	134,484
Goodwill	79,208
Intangible assets (b)	70,050
Other long-term assets	110
Purchase price allocation	$	293,365

(a) Current assets include a receivable of $7.8 million related to a pre-acquisition insurance claim, for which proceeds were received in 2015.

(b) Intangible assets primarily consist of customer contracts and relationships and are being amortized over 10 years.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

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+ Details

DISPOSITIONS

12 Months Ended

Dec. 31, 2015

Discontinued Operations and Disposal Groups [Abstract]

Dispositions and Assets Held for Sale

DISPOSITIONS

Discontinued Operations

Terminal Dispositions. In January 2015, we sold our terminal in Alamogordo, NM with storage capacity of 0.1 million barrels for proceeds of $1.1 million. We classified the associated property, plant and equipment as “Assets held for sale” on the consolidated balance sheet as of December 31, 2014. In 2014, we divested our terminals in Mobile AL, Wilmington, NC and Dumfries, VA and our 75% interest in our facility in Mersin, Turkey (the Turkey Sale). We recognized a gain of $3.7 million on the Turkey Sale for the year ended December 31, 2014. We presented the results of operations for those facilities as discontinued operations.

We allocated interest expense of $0.8 million and $1.4 million for the years ended December 31, 2014 and 2013, respectively, to discontinued operations based on the ratio of net assets discontinued to consolidated net assets.

In connection with the decision to dispose of these terminal facilities, we determined that the estimated fair value, less cost to sell, was less than the carrying amount of each disposal group, resulting in an impairment loss of $102.5 million for the year ended December 31, 2013. We recorded the impairment loss in “Loss from discontinued operations, net of tax” on the consolidated statement of income. The impairment loss consisted of the following (in thousands of dollars):



Property, plant and equipment, net	$	68,213
Intangible assets, net (customer relationships)	6,856
Goodwill	27,460
Asset impairment loss	$	102,529

San Antonio Refinery Disposition. On January 1, 2013, we sold our fuels refinery in San Antonio, Texas (the San Antonio Refinery) and related assets for approximately $117.0 million (the San Antonio Refinery Sale) and recognized a gain of $9.3 million on the sale for the year ended December 31, 2013. We presented the results of operations for the San Antonio Refinery and related assets as discontinued operations.

The following table summarizes the results from discontinued operations:



	Year Ended December 31,
	2015		2014			2013
	(Thousands of Dollars)
Revenues	$	208	$	4,265		$	7,758
Income (loss) before income tax expense	$	774	$	(3,791	)	$	(106,033	)

2014 Asphalt Sale

On February 26, 2014, we sold our remaining 50% ownership interest in NuStar Asphalt LLC to Lindsay Goldberg LLC, a private investment firm (the 2014 Asphalt Sale). Effective February 27, 2014, NuStar Asphalt LLC changed its name to Axeon Specialty Products LLC (Axeon). As a result of the 2014 Asphalt Sale, we ceased applying the equity method of accounting. Therefore, the results of our investment in Axeon were reported in “Equity in earnings (loss) of joint ventures” in the consolidated statements of income through February 25, 2014. Upon completion of the 2014 Asphalt Sale, the parties agreed to: (i) convert the $250.0 million unsecured revolving credit facility provided by us to Axeon (the NuStar JV Facility) from a revolving credit agreement into a $190.0 million term loan (the Axeon Term Loan); (ii) terminate the terminal services agreements with respect to our terminals in Rosario, NM, Catoosa, OK and Houston, TX; (iii) amend the terminal services agreements for our terminals in Baltimore, MD and Jacksonville, FL; and (iv) transfer ownership of both the Wilmington, NC and Dumfries, VA terminals to Axeon. We ceased reporting transactions between us and Axeon as related party transactions in our consolidated financial statements on February 26, 2014. See Note 10 for additional information on the Axeon Term Loan.

- Definition

The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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+ Details

ALLOWANCE FOR DOUBTFUL ACCOUNTS

12 Months Ended

Dec. 31, 2015

Accounts Receivable Additional Disclosures [Abstract]

Allowance for Doubtful Accounts [Text Block]

ALLOWANCE FOR DOUBTFUL ACCOUNTS

The changes in the allowance for doubtful accounts consisted of the following:



	Year Ended December 31,
	2015			2014			2013
	(Thousands of Dollars)
Balance as of beginning of year	$	7,808		$	1,224		$	808
Increase in allowance, net	965			7,649			1,039
Accounts charged against the allowance	(300		)	(1,065		)	(625		)
Foreign currency translation	—			—			2
Balance as of end of year	$	8,473		$	7,808		$	1,224

INVENTORIES

12 Months Ended

Dec. 31, 2015

Inventory Disclosure [Abstract]

INVENTORIES

Inventories consisted of the following:



	December 31,
	2015		2014
	(Thousands of Dollars)
Crude oil and refined petroleum products	$	30,154	$	46,733
Materials and supplies	8,595		8,980
Total	$	38,749	$	55,713

We purchase crude oil and refined petroleum products for resale. Our refined petroleum products consist of intermediates, gasoline, distillates and other petroleum products. Materials and supplies mainly consist of blending and additive chemicals and maintenance materials used in our pipeline and storage segments.

OTHER CURRENT ASSETS

12 Months Ended

Dec. 31, 2015

Prepaid Expense and Other Assets, Current [Abstract]

Other Current Assets

OTHER CURRENT ASSETS

Other current assets consisted of the following:



	December 31,
	2015		2014
	(Thousands of Dollars)
Prepaid expenses	$	16,331	$	16,140
Derivative assets	11,402		16,362
Other	3,443		3,442
Other current assets	$	31,176	$	35,944

PROPERTY, PLANT AND EQUIPMENT

12 Months Ended

Dec. 31, 2015

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment, at cost, consisted of the following:



	Estimated Useful Lives			December 31,
	Estimated Useful Lives			2015			2014
	(Years)			(Thousands of Dollars)
Land		-		$	140,292		$	120,351
Land and leasehold improvements	5	-	40	186,848			160,283
Buildings	15	-	40	137,269			134,857
Pipelines, storage and terminals	20	-	40	4,399,378			3,963,134
Rights-of-way	20	-	40	194,055			160,008
Construction in progress		-		151,318			276,763
Total				5,209,160			4,815,396
Less accumulated depreciation and amortization				(1,525,589		)	(1,354,664		)
Property, plant and equipment, net				$	3,683,571		$	3,460,732

Capitalized interest costs added to property, plant and equipment totaled $5.5 million, $5.7 million and $4.5 million for the years ended December 31, 2015, 2014 and 2013, respectively. Depreciation and amortization expense for property, plant and equipment totaled $192.3 million, $177.3 million and $168.8 million for the years ended December 31, 2015, 2014 and 2013, respectively, which includes depreciation expense included in “Income (loss) from discontinued operations, net of tax” on the consolidated statements of income (loss).

INTANGIBLE ASSETS AND OTHER LONG-TERM ASSETS

12 Months Ended

Dec. 31, 2015

Intangible asset and Other long-term assets [Abstract]

Intangible Assets and Other Long-Term Assets

INTANGIBLE ASSETS AND OTHER LONG-TERM ASSETS

Intangible Assets

Intangible assets are recorded at cost and are amortized on a straight-line basis over 10 to 47 years. Intangible assets consisted of the following:



	December 31, 2015					December 31, 2014
	Cost		Accumulated Amortization			Cost		Accumulated Amortization
	(Thousands of Dollars)
Customer relationships	$	196,616	$	(86,370	)	$	126,566	$	(69,711	)
Other	2,359		(594		)	2,359		(544		)
Total	$	198,975	$	(86,964	)	$	128,925	$	(70,255	)

All of our intangible assets are subject to amortization. Amortization expense for intangible assets was $16.7 million, $12.6 million and $13.8 million for the years ended December 31, 2015, 2014 and 2013, respectively. The estimated aggregate amortization expense is $13.8 million for the each of the years 2016 through 2020.

Other Long-Term Assets, Net

Other long-term assets, net consisted of the following:



	December 31,
	2015		2014
	(Thousands of Dollars)
Axeon Term Loan	$	170,352	$	169,235
Amount remaining in trust for the Gulf Opportunity Zone revenue bonds (Note 13)	54,822		72,240
Ammonia pipeline linefill and tank heel inventory	35,178		35,686
Deferred financing costs	29,939		32,957
Other	30,043		4,048
Other long-term assets, net	$	320,334	$	314,166

As of December 31, 2015, the carrying amount of the Axeon Term Loan is $170.4 million, consisting of the following: (i) the outstanding principal amount from the Axeon Term Loan of $190.0 million; (ii) plus the fair value of guarantees of $1.7 million; and (iii) less equity losses from our investment in Axeon of $21.3 million incurred prior to the 2014 Asphalt Sale and after the carrying value of our equity investment in Axeon was reduced to zero. We recognize interest income associated with the Axeon Term Loan ratably over the term of the loan in “Interest income, net” on the consolidated statements of income.

We provide credit support, such as guarantees, letters of credit and cash collateral, as applicable, of up to $150.0 million to Axeon, until February 26, 2016, at which point the amount of credit support will decrease by $25.0 million. Our obligation will continue to decrease until the obligation is terminated no later than September 28, 2019. In the event that we are obligated to perform under any of these guarantees or letters of credit, that amount paid by us will be treated as additional borrowings under the Axeon Term Loan. As a result, we adjust the carrying value of the Axeon Term Loan by the same amount as the liability for the fair value of the guarantees outstanding. As of December 31, 2015, we have provided $36.2 million in letters of credit on behalf of Axeon. Please refer to Note 16 for a discussion of the guarantees.

We review the financial information of Axeon monthly for possible credit loss indicators. Any repayments of the Axeon Term Loan, including those that were scheduled in 2014 and 2015, are subject to Axeon meeting certain restrictive requirements contained in its third-party asset-based revolving credit facility. In 2015 and 2014, Axeon failed to make two scheduled principal payments, increasing the interest rate payable by Axeon until Axeon makes the payments. While the Axeon Term Loan does not provide for any other scheduled payments, Axeon is required to use all of its excess cash, as defined in the Axeon Term Loan, to repay the Axeon Term Loan. The Axeon Term Loan must be repaid in full no later than September 28, 2019.

GOODWILL

12 Months Ended

Dec. 31, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill disclosure [Text Block]

GOODWILL

Changes in the carrying amount of goodwill by segment were as follows:



	Pipeline		Storage			Fuels Marketing			Total
	(Thousands of Dollars)
Balances as of January 1, 2014 and December 31, 2014:
Goodwill	$	306,207	$	612,012		$	53,255		$	971,474
Accumulated impairment losses	—		(331,913		)	(22,132		)	(354,045		)
Net goodwill	306,207		280,099			31,123			617,429

Activity for the year ended December 31, 2015:
Linden Acquisition final purchase price allocation	—		79,208			—			79,208

Balances as of December 31, 2015:
Goodwill	306,207		691,220			53,255			1,050,682
Accumulated impairment losses	—		(331,913		)	(22,132		)	(354,045		)
Net goodwill	$	306,207	$	359,307		$	31,123		$	696,637

2013 Goodwill Impairment

In 2013, the estimated fair value of the Statia Terminals reporting unit was less than its carrying value. To determine the amount of goodwill impairment loss, we first considered whether any other assets assigned to the Statia Terminals reporting unit were impaired. The only significant assets of this reporting unit, other than goodwill, consist of property, plant and equipment, which we determined were fully recoverable. The hypothetical fair value allocation for the Statia Terminals reporting unit indicated the estimated fair value of goodwill was $0. As a result, we recognized a $304.5 million goodwill impairment charge in the fourth quarter of 2013, which represented all of the goodwill allocated to the Statia Terminals reporting unit.

The goodwill impairment charge resulted from changes in demand for storage at our St. Eustatius and Point Tupper terminal locations. Increased supply from various shale formations within the U.S. has reduced the need for storage at these locations, which historically functioned as break bulk facilities for light crude moving from foreign sources into the U.S. These changes in crude flow patterns, as well as the backwardation of the forward pricing curve, reduced demand at these terminals. Primarily resulting from those factors, a customer at our St. Eustatius terminal vacated a significant portion of its storage in the fourth quarter of 2013.

ACCRUED LIABILITIES

12 Months Ended

Dec. 31, 2015

Accrued Liabilities, Current [Abstract]

Accrued Liabilities

ACCRUED LIABILITIES

Accrued liabilities consisted of the following:



	December 31,
	2015		2014
	(Thousands of Dollars)
Derivative liabilities	$	121	$	4,623
Employee wages and benefit costs	31,143		32,349
Unearned income	14,290		10,884
Other	9,640		13,169
Accrued liabilities	$	55,194	$	61,025

DEBT

12 Months Ended

Dec. 31, 2015

Debt Disclosure [Abstract]

DEBT

Long-term debt consisted of the following:



				December 31,
	Maturity			2015		2014
				(Thousands of Dollars)
$1.5 billion revolving credit agreement		2019		$	882,664	$	601,496
4.75% senior notes		2022		250,000		250,000
6.75% senior notes		2021		300,000		300,000
4.80% senior notes		2020		450,000		450,000
7.65% senior notes		2018		350,000		350,000
7.625% subordinated notes		2043		402,500		402,500
Gulf Opportunity Zone revenue bonds	2038	thru	2041	365,440		365,440
Receivables Financing Agreement		2018		53,500		—
Net fair value adjustments and unamortized discounts		N/A		25,245		30,016
Total long-term debt				$	3,079,349	$	2,749,452

The long-term debt repayments are due as follows (in thousands):



2016 - 2017	$	—
2018	403,500
2019	882,664
2020	450,000
Thereafter	1,317,940
Total repayments	3,054,104
Net fair value adjustments and unamortized discounts	25,245
Total long-term debt	$	3,079,349

Interest payments totaled $138.9 million, $135.0 million and $118.3 million for the years ended December 31, 2015, 2014 and 2013, respectively.

Revolving Credit Agreement

NuStar Logistics is party to a $1.5 billion five-year revolving credit agreement (the Revolving Credit Agreement), which matures on October 29, 2019. The Revolving Credit Agreement includes an option allowing NuStar Logistics to request an aggregate increase in the commitments from the lenders of up to $250.0 million (after which increase the aggregate commitment from all lenders shall not exceed $1.75 billion). The Revolving Credit Agreement also includes the ability to borrow up to the equivalent of $250.0 million in Euros and up to the equivalent of $250.0 million in British Pounds Sterling. Obligations under the Revolving Credit Agreement are guaranteed by NuStar Energy and NuPOP.

The Revolving Credit Agreement bears interest, at our option, based on an alternative base rate, a LIBOR-based rate or a EURIBOR-based rate. The interest rate on the Revolving Credit Agreement is subject to adjustment if our debt rating is downgraded (or upgraded) by certain credit rating agencies. As of December 31, 2015, our weighted-average interest rate was 2.1%. During the year ended December 31, 2015, the weighted-average interest rate related to borrowings under the Revolving Credit Agreement was 2.0%.

The Revolving Credit Agreement contains customary restrictive covenants, such as limitations on indebtedness, liens, mergers, asset transfers and certain investing activities. In addition, the Revolving Credit Agreement requires us to maintain, as of the end of each rolling period of four consecutive fiscal quarters, a consolidated debt coverage ratio (consolidated debt to consolidated EBITDA, each as defined in the Revolving Credit Agreement) not to exceed 5.00-to-1.00. If we consummate an acquisition for an aggregate net consideration of at least $50.0 million, the maximum consolidated debt coverage ratio will increase to 5.50-to-1.00 for two rolling periods. The requirement not to exceed a maximum consolidated debt coverage ratio may limit the amount we can borrow under the Revolving Credit Agreement to an amount less than the total amount available for borrowing. As of December 31, 2015, our consolidated debt coverage ratio was 4.5x, and we had $587.3 million available for borrowing.

Letters of credit issued under our Revolving Credit Agreement totaled $30.1 million as of December 31, 2015. Letters of credit are limited to $750.0 million (including up to the equivalent of $25.0 million in Euros and up to the equivalent of $25.0 million in British Pounds Sterling) and also may restrict the amount we can borrow under the Revolving Credit Agreement.

Notes

NuStar Logistics Senior Notes. Interest is payable semi-annually in arrears for the $250.0 million of 4.75% senior notes, $300.0 million of 6.75% senior notes, $450.0 million of 4.80% senior notes and $350.0 million of 7.65% senior notes (collectively, the NuStar Logistics Senior Notes). The interest rate payable on the 7.65% senior notes is subject to adjustment if our debt rating is downgraded (or upgraded) by certain credit rating agencies and is at 8.2% as of December 31, 2015. The NuStar Logistics Senior Notes do not have sinking fund requirements. These notes rank equally with existing senior unsecured indebtedness of NuStar Logistics and contain restrictions on NuStar Logistics’ ability to incur additional secured indebtedness unless the same security is also provided for the benefit of holders of the NuStar Logistics Senior Notes. In addition, the NuStar Logistics Senior Notes limit NuStar Logistics’ ability to incur indebtedness secured by certain liens and to engage in certain sale-leaseback transactions. At the option of NuStar Logistics, the NuStar Logistics Senior Notes may be redeemed in whole or in part at any time at a redemption price, which includes a make-whole premium, plus accrued and unpaid interest to the redemption date. The NuStar Logistics Senior Notes are fully and unconditionally guaranteed by NuStar Energy and NuPOP.

NuStar Logistics 7.625% Fixed-to-Floating Rate Subordinated Notes. NuStar Logistics’ $402.5 million of 7.625% fixed-to-floating rate subordinated notes are due January 15, 2043 (the Subordinated Notes). The Subordinated Notes are fully and unconditionally guaranteed on an unsecured and subordinated basis by NuStar Energy and NuPOP. The Subordinated Notes bear interest at a fixed annual rate of 7.625%, payable quarterly in arrears beginning on April 15, 2013 and ending on January 15, 2018. Thereafter, the Subordinated Notes will bear interest at an annual rate equal to the sum of the three-month LIBOR rate for the related quarterly interest period, plus 6.734% payable quarterly, commencing April 15, 2018, unless payment is deferred in accordance with the terms of the notes. NuStar Logistics may elect to defer interest payments on the Subordinated Notes on one or more occasions for up to five consecutive years. Deferred interest will accumulate additional interest at a rate equal to the interest rate then applicable to the Subordinated Notes until paid. If NuStar Logistics elects to defer interest payments, NuStar Energy cannot declare or make cash distributions to its unitholders during the period that interest payments are deferred.

The Subordinated Notes do not have sinking fund requirements and are subordinated to existing senior unsecured indebtedness of NuStar Logistics and NuPOP. The Subordinated Notes do not contain restrictions on NuStar Logistics’ ability to incur additional indebtedness, including debt that ranks senior in priority of payment to the notes. In addition, the Subordinated Notes do not limit NuStar Logistics’ ability to incur indebtedness secured by liens or to engage in certain sale-leaseback transactions. At the option of NuStar Logistics, the Subordinated Notes may be redeemed in whole or in part at any time at a redemption price, which may include a make-whole premium, plus accrued and unpaid interest to the redemption date.

Gulf Opportunity Zone Revenue Bonds

In 2008, 2010 and 2011, the Parish of St. James, where our St. James, Louisiana, terminal is located, issued Revenue Bonds Series 2008, Series 2010, Series 2010A, Series 2010B and Series 2011 associated with our St. James terminal expansion pursuant to the Gulf Opportunity Zone Act of 2005 (collectively, the Gulf Opportunity Zone Revenue Bonds). The interest rates on these bonds are based on a weekly tax-exempt bond market interest rate, and interest is paid monthly. Following the issuance, the proceeds were deposited with a trustee and are disbursed to us upon our request for reimbursement of expenditures related to our St. James terminal expansion. We include the amount remaining in trust in “Other long-term assets, net,” and we include the amount of bonds issued in “Long-term debt” in our consolidated balance sheets. For the years ended December 31, 2015 and 2014, the amount received from the trustee totaled $17.5 million and $11.9 million, respectively.

NuStar Logistics is solely obligated to service the principal and interest payments associated with the Gulf Opportunity Zone Revenue Bonds. Letters of credit were issued by various individual banks on our behalf to guarantee the payment of interest and principal on the bonds. All letters of credit rank equally with existing senior unsecured indebtedness of NuStar Logistics. Obligations under the letters of credit issued are guaranteed by NuStar Energy and NuPOP. The letters of credit issued by individual banks do not restrict the amount we can borrow under the Revolving Credit Agreement.

The following table summarizes the Gulf Opportunity Zone Revenue Bonds outstanding as of December 31, 2015:



Date Issued	Maturity Date	Amount Outstanding		Amount of Letter of Credit		Amount Received from Trustee		Amount Remaining in Trust		Average Annual Interest Rate
		(Thousands of Dollars)
June 26, 2008	June 1, 2038	$	55,440	$	56,169	$	55,440	$	—	0.1	%
July 15, 2010	July 1, 2040	100,000		101,315		100,000		—		0.1	%
October 7, 2010	October 1, 2040	50,000		50,658		43,441		6,806		0.1	%
December 29, 2010	December 1, 2040	85,000		86,118		37,528		48,016		0.1	%
August 29, 2011	August 1, 2041	75,000		75,986		75,000		—		0.1	%
	Total	$	365,440	$	370,246	$	311,409	$	54,822

Receivables Financing Agreement

NuStar Energy and NuStar Finance LLC (NuStar Finance), a special purpose entity and wholly owned subsidiary of NuStar Logistics, are parties to a $125.0 million receivables financing agreement with third-party lenders (the Receivables Financing Agreement) and agreements with certain of NuStar Energy’s wholly owned subsidiaries (collectively with the Receivables Financing Agreement, the Securitization Program). Under the Securitization Program, certain of NuStar Energy’s wholly owned subsidiaries, NuStar Logistics, NuPOP, NuStar Energy Services, Inc. and NuStar Supply & Trading LLC (collectively, the Originators), sell their accounts receivable to NuStar Finance on an ongoing basis, and NuStar Finance provides the newly acquired accounts receivable as collateral for its revolving borrowings under the Receivables Financing Agreement. NuStar Energy provides a performance guarantee in connection with the Securitization Program. The maximum amount available for borrowing by NuStar Finance under the Receivables Financing Agreement is $125.0 million, with an option for NuStar Finance to request an increase of up to $75.0 million from the lenders (for aggregate total borrowings not to exceed $200.0 million). The amount available for borrowing is based on the availability of eligible receivables and other customary factors and conditions. The Securitization Program contains various customary affirmative and negative covenants and default, indemnification and termination provisions, and the Receivables Financing Agreement provides for acceleration of amounts owed upon the occurrence of certain specified events.

Borrowings by NuStar Finance under the Receivables Financing Agreement bear interest at either the applicable commercial paper rate or the applicable bank rate, each as defined under the Receivables Financing Agreement. The Securitization Program has an initial termination date of June 15, 2018, with the option to renew for additional 364-day periods thereafter. As of December 31, 2015, $97.9 million of our accounts receivable are included in the Securitization Program. The weighted average interest rate related to outstanding borrowings under the Securitization Program during the year ended December 31, 2015 was 1.1%.

NuStar Finance’s sole business consists of purchasing such receivables and providing them as collateral under the Securitization Program. NuStar Finance is a separate legal entity and the assets of NuStar Finance, including these accounts receivable, are not available to satisfy the claims of creditors of NuStar Energy, the Originators or their affiliates.

Short-Term Lines of Credit

NuStar Logistics is party to two short-term line of credit agreements with an aggregate uncommitted borrowing capacity of up to $105.0 million, which allow us to better manage fluctuations in our daily cash requirements and minimize our excess cash balances. The interest rate and maturity vary and are determined at the time of borrowing. We had $84.0 million outstanding under these lines of credit as of December 31, 2015. Obligations under these short-term line of credit agreements are guaranteed by NuStar Energy. As of December 31, 2015 and 2014, the weighted-average interest rates related to outstanding borrowings under our short-term lines of credit were 1.9% and 1.8%, respectively.

HEALTH, SAFETY AND ENVIRONMENTAL MATTERS

12 Months Ended

Dec. 31, 2015

Environmental Remediation Obligations [Abstract]

Health, Safety and Environmental Matters

HEALTH, SAFETY AND ENVIRONMENTAL MATTERS

Our operations are subject to extensive federal, state and local environmental laws and regulations, including those relating to the discharge of materials into the environment, waste management and pollution prevention measures, among others. Our operations are also subject to extensive federal, state and local health and safety laws and regulations, including those relating to worker and pipeline safety, pipeline integrity and operator qualifications. The principal environmental and safety risks associated with our operations relate to unauthorized or unpermitted emissions into the air, unauthorized releases into soil, surface water or groundwater, and personal injury and property damage. Compliance with these environmental, health and safety laws, regulations and related permits increases our capital expenditures and our overall cost of business, and violations of these laws, regulations or permits can result in significant civil and criminal liabilities, injunctions or other penalties.

Most of our pipelines are subject to federal regulation by one or more of the following governmental agencies: the Federal Energy Regulatory Commission (the FERC), the Surface Transportation Board (the STB), the Department of Transportation (DOT), the Environmental Protection Agency (EPA) and Homeland Security. Additionally, the operations and integrity of the pipelines are subject to the respective state jurisdictions along the route of the systems.

We have adopted policies, practices and procedures including in the areas of pollution control, pipeline integrity, operator qualifications, public relations and education, process safety management, risk management planning, hazard communication, emergency response planning, community right-to-know, occupational health and the handling, storage, use and disposal of hazardous materials, that are designed to comply with applicable federal, state and local regulations and to prevent material environmental or other damage, to ensure the safety of our pipelines, our employees, the public and the environment and to limit the financial liability that could result from such events. Future governmental action and regulatory initiatives could result in changes to expected operating permits and procedures, additional remedial actions or increased capital expenditures and operating costs that cannot be assessed with certainty at this time. In addition, contamination resulting from spills of petroleum and other products occurs within the industry. Risks of additional costs and liabilities are inherent within the industry, and there can be no assurances that significant costs and liabilities will not be incurred in the future.

Environmental and safety exposures and liabilities are difficult to assess and estimate due to unknown factors such as the timing and extent of remediation, the determination of our liability in proportion to other parties, improvements in cleanup technologies and the extent to which environmental and safety laws and regulations may change in the future. Although environmental and safety costs may have a significant impact on the results of operations for any single period, we believe that such costs will not have a material adverse effect on our financial position.

The balance of and changes in the accruals for environmental matters were as follows:



	Year Ended December 31,
	2015			2014
	(Thousands of Dollars)
Balance as of the beginning of year	$	6,598		$	6,233
Additions to accrual	3,685			3,292
Payments	(2,574		)	(2,878		)
Foreign currency translation	(42		)	(49		)
Balance as of the end of year	$	7,667		$	6,598

Accruals for environmental matters are included in the consolidated balance sheets as follows:



	December 31,
	2015		2014
	(Thousands of Dollars)
Accrued liabilities	$	4,350	$	3,518
Other long-term liabilities	3,317		3,080
Accruals for environmental matters	$	7,667	$	6,598

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 31, 2015

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

Contingencies

We have contingent liabilities resulting from various litigation, claims and commitments. We record accruals for loss contingencies when losses are considered probable and can be reasonably estimated. Legal fees associated with defending the Partnership in legal matters are expensed as incurred. As of December 31, 2015, we have accrued $4.8 million for contingent losses. The amount that will ultimately be paid related to these matters may differ from the recorded accruals, and the timing of such payments is uncertain. In addition, due to the inherent uncertainty of litigation, there can be no assurance that the resolution of any particular claim or proceeding would not have a material adverse effect on our results of operations, financial position or liquidity.

Commitments

Future minimum rental payments applicable to all noncancellable operating leases and purchase obligations as of December 31, 2015 are as follows:



	Payments Due by Period
	2016		2017		2018		2019		2020		There- after		Total
	(Thousands of Dollars)
Operating leases	$	31,969	$	27,919	$	25,175	$	18,522	$	6,991	$	65,258	$	175,834
Purchase obligations	6,920		3,673		2,286		1,441		9		—		14,329

Rental expense for all operating leases totaled $39.7 million, $46.1 million and $52.9 million for the years ended December 31, 2015, 2014 and 2013, respectively. Our operating leases consist primarily of the following:


•	a ten-year lease for tugs and barges utilized at our St. Eustatius facility for bunker fuel sales, with two five-year renewal options; and


•	land leases at various terminal facilities, with original terms ranging from 10 to 100 years.

FAIR VALUE MEASUREMENTS

12 Months Ended

Dec. 31, 2015

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

We segregate the inputs used in measuring fair value into three levels: Level 1, defined as observable inputs such as quoted prices for identical assets or liabilities in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable, such as quoted prices for similar assets or liabilities in active markets or quoted prices for identical assets or liabilities in markets that are not active; and Level 3, defined as unobservable inputs for which little or no market data exists. We consider counterparty credit risk and our own credit risk in the determination of all estimated fair values.

Recurring Fair Value Measurements

The following assets and liabilities are measured at fair value on a recurring basis:



	December 31, 2015
	Level 1			Level 2			Level 3			Total
	(Thousands of Dollars)
Assets:
Other current assets:
Product imbalances	$	179		$	—		$	—		$	179
Commodity derivatives	11,325			77			—			11,402
Other long-term assets, net:
Interest rate swaps	—			2,755			—			2,755
Total	$	11,504		$	2,832		$	—		$	14,336
Liabilities:
Accrued liabilities:
Product imbalances	$	(419	)	$	—		$	—		$	(419	)
Commodity derivatives	—			(120		)	—			(120		)
Other long-term liabilities:
Guarantee liability	—			—			(1,697		)	(1,697		)
Interest rate swaps	—			(1,452		)	—			(1,452		)
Total	$	(419	)	$	(1,572	)	$	(1,697	)	$	(3,688	)



	December 31, 2014
	Level 1			Level 2			Level 3			Total
	(Thousands of Dollars)
Assets:
Other current assets:
Product imbalances	$	117		$	—		$	—		$	117
Commodity derivatives	11,009			5,353			—			16,362
Total	$	11,126		$	5,353		$	—		$	16,479
Liabilities:
Accrued liabilities:
Product imbalances	$	(1,388	)	$	—		$	—		$	(1,388	)
Commodity derivatives	—			(4,623		)	—			(4,623		)
Other long-term liabilities:
Guarantee liability	—			—			(580		)	(580		)
Total	$	(1,388	)	$	(4,623	)	$	(580	)	$	(6,591	)

Product Imbalances. We value our assets and liabilities related to product imbalances using quoted market prices in active markets as of the reporting date. Therefore, we include these product imbalances in Level 1 of the fair value hierarchy.

Interest Rate Swaps. We estimate the fair value of our forward-starting interest rate swaps using discounted cash flows, which use observable inputs such as time to maturity and market interest rates. Therefore, we include these interest rate swaps in Level 2 of the fair value hierarchy.

Commodity Derivatives. We base the fair value of certain of our commodity derivative instruments on quoted prices on an exchange; accordingly, we include these in Level 1 of the fair value hierarchy. We also have derivative instruments for which we determine fair value using industry pricing services and other observable inputs, such as quoted prices on an exchange for similar derivative instruments. Therefore, we include these derivative instruments in Level 2 of the fair value hierarchy. See Note 17 for a discussion of our derivative instruments.

Guarantees. As of December 31, 2015 and 2014, we recorded a liability of $1.7 million and $0.6 million, respectively, representing the fair value of guarantees we have issued on behalf of Axeon. We estimated the fair value considering the probability of default by Axeon and an estimate of the amount we would be obligated to pay under the guarantees at the time of default. We calculated the fair value based on the guarantees outstanding as of December 31, 2015 and 2014, totaling $71.9 million and $25.3 million, respectively, plus two guarantees that do not specify a maximum amount. We provide guarantees for commodity purchases, lease obligations and certain utilities for Axeon. A majority of these guarantees have no expiration date. Our estimate of the fair value is based on significant inputs not observable in the market and thus falls within Level 3 of the fair value hierarchy.

The following table summarizes the activity in our Level 3 liabilities:



	Year Ended December 31, 2015
	(Thousands of Dollars)
Beginning balance	$	580
Adjustment to guarantee liability	1,117
Ending balance	$	1,697

Fair Value of Financial Instruments

We recognize cash equivalents, receivables, note receivables, payables and debt in our consolidated balance sheets at their carrying amounts. The fair values of these financial instruments, except for the Axeon Term Loan and long-term debt, approximate their carrying amounts.

The estimated fair values and carrying amounts of the long-term debt and the Axeon Term Loan were as follows:



	December 31, 2015				December 31, 2014
	Fair Value		Carrying Amount		Fair Value		Carrying Amount
	(Thousands of Dollars)
Long-term debt	$	2,929,438	$	3,079,349	$	2,764,242	$	2,749,452
Axeon Term Loan	$	172,123	$	170,352	$	164,386	$	169,235

We estimated the fair value of our publicly-traded senior notes based upon quoted prices in active markets; therefore, we determined the fair value of our publicly-traded senior notes falls in Level 1 of the fair value hierarchy. For our other debt, for which a quoted market price is not available, we estimated the fair value using a discounted cash flow analysis using current incremental borrowing rates for similar types of borrowing arrangements and determined the fair value falls in Level 2 of the fair value hierarchy.

We estimated the fair value of the Axeon Term Loan using discounted cash flows, which use observable inputs such as time to maturity and market interest rates, and determined the fair value falls in Level 2 of the fair value hierarchy. The carrying value of the Axeon Term Loan is included in “Other long-term assets, net” on the consolidated balance sheets.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

DERIVATIVES AND RISK MANAGEMENT ACTIVITIES

12 Months Ended

Dec. 31, 2015

Derivative Instruments and Hedging Activities Disclosure [Abstract]

DERIVATIVES AND RISK MANAGEMENT ACTIVITIES

We utilize various derivative instruments to manage our exposure to interest rate risk and commodity price risk. Our risk management policies and procedures are designed to monitor interest rates, futures and swap positions and over-the-counter positions, as well as physical volumes, grades, locations and delivery schedules, to help ensure that our hedging activities address our market risks. Our risk management committee oversees our trading controls and procedures and certain aspects of commodity and trading risk management. Our risk management committee also reviews all new commodity and trading risk management strategies in accordance with our risk management policy, as approved by our board of directors.

Interest Rate Risk

We are a party to certain interest rate swap agreements to manage our exposure to changes in interest rates. During the year ended December 31, 2015, we entered into forward-starting interest rate swap agreements with an aggregate notional amount of $600.0 million. Under the terms of the swaps, we pay a fixed rate and receive a rate based on three month USD LIBOR. We entered into these swaps in order to hedge the risk of changes in the interest payments attributable to changes in the benchmark interest rate during the period from the effective date of the swap to the issuance of the forecasted debt. These swaps qualified, and we designated them, as cash flow hedges of future interest payments associated with forecasted debt issuances in 2018 and 2020. We record the effective portion of mark-to-market adjustments as a component of “Accumulated other comprehensive income” (AOCI), and the amount in AOCI will be recognized in “Interest expense, net” as the forecasted interest payments occur or if the interest payments are probable not to occur.

In 2013, in connection with the maturity of the 6.05% senior notes due March 15, 2013 and 5.875% senior notes due June 1, 2013, we terminated forward-starting interest rate swap agreements with an aggregate notional amount of $275.0 million. We paid $33.7 million in connection with the terminations, which we reclassify from “Accumulated other comprehensive loss” into “Interest expense, net” as the interest payments occur or if the interest payments are probable not to occur. During the second quarter of 2013, we determined that one forecasted interest payment was probable not to occur, and we reclassified $2.0 million from “Accumulated other comprehensive loss” to “Interest expense, net.” The termination payments are included in cash flows from financing activities on the consolidated statements of cash flows. We had no forward-starting interest rate swaps as of December 31, 2014.

As of December 31, 2015, the remaining fair value amount associated with unwound fixed-to-floating interest rate swap agreements totaled $26.3 million gain and is included in “Long-term debt” on the consolidated balance sheets. The remaining fair value amount associated with unwound forward-starting interest rate swap agreements totaled $29.3 million loss as of December 31, 2015 and is included in AOCI on the consolidated balance sheets. These amounts are amortized ratably over the remaining life of the related debt instrument into “Interest expense, net” on the consolidated statements of income.

Commodity Price Risk

We are exposed to market risks related to the volatility of crude oil and refined product prices. In order to reduce the risk of commodity price fluctuations with respect to our crude oil and refined product inventories and related firm commitments to purchase and/or sell such inventories, we utilize commodity futures and swap contracts, which qualify and we designate as fair value hedges. Derivatives that are intended to hedge our commodity price risk, but fail to qualify as fair value or cash flow hedges, are considered economic hedges, and we record associated gains and losses in net income.

The volume of commodity contracts is based on open derivative positions and represents the combined volume of our long and short open positions on an absolute basis, which totaled 8.0 million barrels and 4.7 million barrels as of December 31, 2015 and 2014, respectively.

The fair values of our derivative instruments included in our consolidated balance sheets were as follows:



		Asset Derivatives				Liability Derivatives
	Balance Sheet Location	December 31,
	Balance Sheet Location	2015		2014		2015			2014
		(Thousands of Dollars)
Derivatives Designated as Hedging Instruments:
Commodity contracts	Other current assets	$	1,937	$	5,609	$	(23	)	$	—
Interest rate swaps	Other long-term assets, net	2,755		—		—			—
Interest rate swaps	Other long-term liabilities	—		—		(1,452		)	—
Total		4,692		5,609		(1,475		)	—

Derivatives Not Designated as Hedging Instruments:
Commodity contracts	Other current assets	34,016		38,704		(24,528		)	(27,951		)
Commodity contracts	Accrued liabilities	117		13,081		(237		)	(17,704		)
Total		34,133		51,785		(24,765		)	(45,655		)

Total Derivatives		$	38,825	$	57,394	$	(26,240	)	$	(45,655	)

Certain of our derivative instruments are eligible for offset in the consolidated balance sheets and subject to master netting arrangements. Under our master netting arrangements, there is a legally enforceable right to offset amounts, and we intend to settle such amounts on a net basis. The following are the net amounts presented on the consolidated balance sheets:



	December 31,
Commodity Contracts	2015			2014
	(Thousands of Dollars)
Net amounts of assets presented in the consolidated balance sheets	$	11,402		$	16,362
Net amounts of liabilities presented in the consolidated balance sheets	$	(120	)	$	(4,623	)

The earnings impact of our commodity contracts, for which gains and/or losses are recognized in "Cost of product sales" on the consolidated income statements, was as follows:



	Year Ended December 31,
	2015			2014			2013
	(Thousands of Dollars)
Derivatives Designated as Fair Value Hedging Instruments:
Gain (loss) recognized in income on derivative	$	21,589		$	21,951		$	3,964
Gain (loss) recognized in income on hedged item	(18,047		)	(21,587		)	(6,327		)
Gain (loss) recognized in income for ineffective portion	3,542			364			(2,363		)

Derivatives Not Designated as Hedging Instruments:
Gain (loss) recognized in income on derivative	$	2,208		$	18,407		$	(5,323	)

The earnings impact of our interest rate swaps was as follows:



	Year Ended December 31,
	2015			2014			2013
	(Thousands of Dollars)
Derivatives Designated as Cash Flow Hedging Instruments:
Gain (loss) recognized in other comprehensive income on derivative (effective portion)	$	1,303		$	—		$	7,213
Gain (loss) reclassified from AOCI into interest expense, net (effective portion) (a)	(9,802		)	(10,663		)	(7,570		)


(a)	As of December 31, 2015, we expect to reclassify a loss of $8.3 million to "Interest expense, net" within the next twelve months associated with unwound forward-starting interest rate swaps.

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

+ References

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+ Details

RELATED PARTY TRANSACTIONS

12 Months Ended

Dec. 31, 2015

Related Party Transactions

RELATED PARTY TRANSACTIONS

We had a payable to related party of $14.8 million and $15.1 million as of December 31, 2015 and 2014, respectively, mainly representing payroll, employee benefit plan expenses and unit-based compensation. We also had a long-term payable to related party as of December 31, 2015 and 2014 of $32.1 million and $33.5 million, respectively, representing long-term employee benefits. The following table summarizes information pertaining to related party transactions:



	Year Ended December 31,
	2015		2014		2013
	(Thousands of Dollars)
Revenues	$	—	$	929	$	14,897
Operating expenses	$	135,565	$	125,736	$	122,677
General and administrative expenses	$	66,769	$	66,910	$	58,602
Interest income	$	—	$	1,055	$	6,113
Revenues included in discontinued operations, net of tax	$	—	$	528	$	3,720
Expenses included in discontinued operations, net of tax	$	2	$	1,680	$	6,051

NuStar GP, LLC

Our operations are managed by NuStar GP, LLC, the general partner of our general partner. Under a services agreement between NuStar Energy and NuStar GP, LLC, employees of NuStar GP, LLC perform services for our U.S. operations. Certain of our wholly owned subsidiaries employ persons who perform services for our international operations.

GP Services Agreement. NuStar Energy and NuStar GP, LLC entered into a services agreement effective January 1, 2008 (the GP Services Agreement). The GP Services Agreement provides that NuStar GP, LLC will furnish administrative and certain operating services necessary to conduct the business of NuStar Energy. All employees providing services to both NuStar GP Holdings and NuStar Energy are employed by NuStar GP, LLC; therefore, NuStar Energy reimburses NuStar GP, LLC for all employee costs, other than the expenses allocated to NuStar GP Holdings (the Holdco Administrative Services Expense). The GP Services Agreement renews automatically every two years unless terminated by either party.

Non-Compete Agreement. On July 19, 2006, we entered into a non-compete agreement with NuStar GP Holdings, Riverwalk Logistics, L.P. and NuStar GP, LLC (the Non-Compete Agreement). The Non-Compete Agreement became effective on December 22, 2006 when NuStar GP Holdings ceased to be subject to the Amended and Restated Omnibus Agreement, dated March 31, 2006. Under the Non-Compete Agreement, we will have a right of first refusal with respect to the potential acquisition of assets that relate to the transportation, storage or terminalling of crude oil, feedstocks or refined petroleum products (including petrochemicals) in the United States and internationally. NuStar GP Holdings will have a right of first refusal with respect to the potential acquisition of general partner and other equity interests in publicly traded partnerships under common ownership with the general partner interest. With respect to any other business opportunities, neither the Partnership nor NuStar GP Holdings are prohibited from engaging in any business, even if the Partnership and NuStar GP Holdings would have a conflict of interest with respect to such other business opportunity.

Please refer to Note 28 for a discussion of the employee transfer from NuStar GP, LLC.

Axeon

As a result of the 2014 Asphalt Sale, we ceased reporting transactions between us and Axeon as related party transactions in our consolidated financial statements on February 26, 2014.

Terminal Service Agreements. We were a party to four terminal service agreements with Axeon for our terminals in Wilmington, NC, Rosario, NM, Catoosa, OK and Houston, TX. Pursuant to the terms of the agreements, we provided aggregate storage capacity of 0.8 million barrels and blending services to Axeon for a service charge of $1.5 million per year. In addition, we had terminal service agreements with Axeon for our terminals in Jacksonville, FL, Dumfries, VA, and Baltimore, MD. Pursuant to the terms of the agreements, we provided aggregate storage capacity of approximately 0.6 million barrels to Axeon for a storage charge of approximately $6.3 million per year, plus applicable throughput and handling fees. As a result of the 2014 Asphalt Sale, these terminal service agreements were either amended or terminated.

Crude Oil Supply Agreement. We were a party to a crude oil supply agreement with Axeon (the Axeon Crude Oil Supply Agreement) that committed Axeon to purchase from us a minimum number of barrels of crude oil in a given year. The Axeon Crude Oil Supply Agreement terminated effective January 1, 2014.

Services Agreement. NuStar GP, LLC and Axeon were a party to a services agreement, which provided that NuStar GP, LLC would furnish certain administrative and other operating services necessary to conduct the business of Axeon for an annual fee totaling $10.0 million, subject to adjustment (the Axeon Services Agreement). The Axeon Services Agreement terminated on June 30, 2014.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References + Details

EMPLOYEE BENEFIT PLANS AND LONG-TERM INCENTIVE PLANS

12 Months Ended

Dec. 31, 2015

Employee Benefits and Share-based Compensation [Abstract]

Employee Benefit Plans and Long-Term Incentive Plans

EMPLOYEE BENEFIT PLANS AND LONG-TERM INCENTIVE PLANS

Employee Benefit Plans

We rely on employees of NuStar GP, LLC to provide the necessary services to conduct our U.S. operations. NuStar GP, LLC sponsors various employee benefit plans.

The NuStar Pension Plan (the Pension Plan) is a qualified non-contributory defined benefit pension plan that provides eligible employees with retirement income as calculated under a cash balance formula. Under the cash balance formula, benefits are based on age, service and interest credits, and employees become fully vested in their benefits upon attaining three years of vesting service. Prior to January 1, 2014, eligible employees were covered under either a cash balance formula or a final average pay formula (FAP). Effective January 1, 2014, the Pension Plan was amended to freeze the FAP benefits as of December 31, 2013, and going forward, all eligible employees are covered under the cash balance formula discussed above.

NuStar GP, LLC also maintains an excess pension plan (the Excess Pension Plan) which is a nonqualified deferred compensation plan that provides benefits to a select group of management or other highly compensated employees of NuStar GP, LLC. The supplemental executive retirement plan has no participants following final payouts in 2014.

The NuStar Thrift Plan (the Thrift Plan) is a qualified defined contribution plan that became effective June 26, 2006. Participation in the Thrift Plan is voluntary and is open to substantially all NuStar GP, LLC employees upon their date of hire. Thrift Plan participants can contribute from 1% up to 30% of their total annual compensation to the Thrift Plan in the form of pre-tax and/or after tax employee contributions. NuStar GP, LLC makes matching contributions in an amount equal to 100% of each participant’s employee contributions up to a maximum of 6% of the participant’s total annual compensation.

NuStar GP, LLC also maintains an excess thrift plan (the Excess Thrift Plan) that became effective July 1, 2006. The Excess Thrift Plan is a nonqualified deferred compensation plan that provides benefits to those employees of NuStar GP, LLC whose compensation and/or annual contributions under the Thrift Plan are subject to the limitations applicable to qualified retirement plans under the Code.

Neither the Excess Thrift Plan nor the Excess Pension Plan is intended to constitute either a qualified plan under the provisions of Section 401 of the Code or a funded plan subject to the Employee Retirement Income Security Act.

NuStar GP, LLC also sponsors a contributory medical benefits plan for employees that retired prior to April 1, 2014. For employees that retire on or after April 1, 2014, NuStar GP, LLC provides partial reimbursement for eligible third-party health care premiums.

We also maintain several other defined contribution plans for certain international employees located in Canada, the Netherlands and the United Kingdom. For the years ended December 31, 2015, 2014 and 2013, our costs for these plans totaled $2.6 million, $2.7 million and $2.5 million, respectively.

Long-Term Incentive Plans

As of December 31, 2015, NuStar GP, LLC sponsored the following:

•

The Fourth Amended and Restated 2000 Long-Term Incentive Plan (the 2000 LTIP), under which NuStar GP, LLC may award up to 3,250,000 NS common units. Awards under the 2000 LTIP can include NS unit options, restricted units, performance awards, distribution equivalent rights (DER) and contractual rights to receive common units. As of December 31, 2015, NS common units that remained available to be awarded totaled 1,260,634 under the 2000 LTIP.

•

The 2006 Long-Term Incentive Plan (the 2006 LTIP) under which NuStar GP Holdings may award up to 2,000,000 NSH units to employees, consultants and directors of NuStar GP Holdings and its affiliates, including us. Awards under the 2006 LTIP can include NSH unit options, performance awards, DER, restricted units, phantom units, unit grants and unit appreciation rights. As of December 31, 2015, a total of 1,492,327 NSH units remained available to be awarded under the 2006 LTIP.

The 2003 Employee Unit Incentive Plan (the UIP), under which NuStar GP, LLC awarded NS common units to employees of NuStar GP, LLC or its affiliates, terminated on June 16, 2013.

The number of awards granted under the above-noted plans were as follows:



		Year Ended December 31,
	Vesting	2015	2014	2013
2000 LTIP:
Performance awards	(a)	29,633	28,841	38,786
Restricted units (b)	1/5 per year	250,563	208,714	269,182
Restricted units (grants to non-employee directors of NuStar GP, LLC)	1/3 per year	7,553	7,009	8,904
2006 LTIP:
Restricted units	1/5 per year	26,240	16,895	18,620
Restricted units (grants to non-employee directors of NuStar GP Holdings) (c)	1/3 per year	12,814	8,911	13,183


(a)	Performance awards vest 1/3 per year if certain performance measures are met, as defined in the award terms.


(b)	The 2000 LTIP restricted unit grants include 2,835, 2,844 and 3,882 restricted unit awards granted to certain international employees for the years ended December 31, 2015, 2014 and 2013 respectively, that vest 1/3 per year, as defined in the award terms.


(c)	We do not reimburse NuStar GP, LLC for compensation expense relating to these awards.

Our share of compensation expense related to the benefit plans and long-term incentive plans sponsored by NuStar GP, LLC described above is as follows:



	Year Ended December 31,
	2015		2014		2013
	(Thousands of Dollars)
Benefit plans	$	13,215	$	11,385	$	27,741
Long-term incentive plans	$	6,397	$	10,934	$	7,369

Please refer to Note 28 for a discussion of the employee transfer from NuStar GP, LLC.

OTHER INCOME

12 Months Ended

Dec. 31, 2015

Other Income and Expenses [Abstract]

OTHER INCOME (EXPENSE)

OTHER INCOME

Other income consisted of the following:



	Year Ended December 31,
	2015		2014		2013
	(Thousands of Dollars)
Gain associated with Linden Acquisition	$	56,277	$	—	$	—
Foreign exchange gains	3,891		2,057		7,707
Gain from sale or disposition of assets	1,617		642		(524		)
Other, net	37		1,800		158
Other income, net	$	61,822	$	4,499	$	7,341

PARTNERS' EQUITY

12 Months Ended

Dec. 31, 2015

Partners' Capital Notes [Abstract]

PARTNERS' EQUITY

PARTNERS’ EQUITY

Accumulated Other Comprehensive Income (Loss)

The balance of and changes in the components included in “Accumulated other comprehensive income (loss)” were as follows:



	Foreign Currency Translation			Cash Flow Hedges			Total
	(Thousands of Dollars)
Balance as of January 1, 2013	$	5,654		$	(64,519	)	$	(58,865	)
Other comprehensive (loss) income before reclassifications	(19,312		)	7,213			(12,099		)
Net loss reclassified into interest expense, net	—			7,570			7,570
Other comprehensive (loss) income	(19,312		)	14,783			(4,529		)
Balance as of December 31, 2013	(13,658		)	(49,736		)	(63,394		)
Other comprehensive loss before reclassifications	(15,181		)	—			(15,181		)
Net loss reclassified into interest expense, net	—			10,663			10,663
Other comprehensive (loss) income	(15,181		)	10,663			(4,518		)
Balance as of December 31, 2014	(28,839		)	(39,073		)	(67,912		)
Other comprehensive (loss) income before reclassifications	(31,987		)	1,303			(30,684		)
Net loss reclassified into interest expense, net	—			9,802			9,802
Other comprehensive (loss) income	(31,987		)	11,105			(20,882		)
Balance as of December 31, 2015	$	(60,826	)	$	(27,968	)	$	(88,794	)

Allocations of Net Income

General Partner. Our partnership agreement, as amended, sets forth the calculation to be used to determine the amount and priority of cash distributions that the common unitholders and general partner will receive. The partnership agreement also contains provisions for the allocation of net income and loss to the unitholders and the general partner. For purposes of maintaining partner capital accounts, the partnership agreement specifies that items of income and loss shall be allocated among the partners in accordance with their respective percentage interests. Normal allocations according to percentage interests are made after giving effect to priority income allocations, if any, in an amount equal to incentive cash distributions allocated 100% to the general partner.

The following table details the calculation of net income applicable to the general partner:



	Year Ended December 31,
	2015			2014			2013
	(Thousands of Dollars)
Net income (loss) attributable to NuStar Energy L.P.	$	306,720		$	210,773		$	(273,770	)
Less general partner incentive distribution	43,220			43,220			43,220
Net income (loss) after general partner incentive distribution	263,500			167,553			(316,990		)
General partner interest	2		%	2		%	2		%
General partner allocation of net income (loss) after general partner incentive distribution	5,270			3,352			(6,338		)
General partner incentive distribution	43,220			43,220			43,220
Net income applicable to general partner	$	48,490		$	46,572		$	36,882

Cash Distributions

We make quarterly distributions of 100% of our available cash, generally defined as cash receipts less cash disbursements and cash reserves established by the general partner, in its sole discretion. These quarterly distributions are declared and paid within 45 days subsequent to each quarter-end. The limited partner unitholders are entitled to receive a minimum quarterly distribution of $0.60 per unit each quarter ($2.40 annualized). Our cash is first distributed 98% to the limited partners and 2% to the general partner until the amount distributed to our unitholders is equal to the minimum quarterly distribution and arrearages in the payment of the minimum quarterly distribution for any prior quarter. Cash in excess of the minimum quarterly distributions is distributed to our unitholders and our general partner based on the percentages shown below.

Our general partner is entitled to incentive distributions if the amount we distribute with respect to any quarter exceeds specified target levels shown below:



	Percentage of Distribution
Quarterly Distribution Amount per Unit	Unitholders	General Partner
Up to $0.60	98%	2%
Above $0.60 up to $0.66	90%	10%
Above $0.66	75%	25%

The following table reflects the allocation of total cash distributions to the general and limited partners applicable to the period in which the distributions were earned:



	Year Ended December 31,
	2015		2014		2013
	(Thousands of Dollars, Except Per Unit Data)
General partner interest	$	7,844	$	7,844	$	7,844
General partner incentive distribution	43,220		43,220		43,220
Total general partner distribution	51,064		51,064		51,064
Limited partners’ distribution	341,140		341,140		341,140
Total cash distributions	$	392,204	$	392,204	$	392,204

Cash distributions per unit applicable to limited partners	$	4.380	$	4.380	$	4.380

The following table summarizes information related to our quarterly cash distributions:



Quarter Ended	Cash Distributions Per Unit		Total Cash Distributions		Record Date	Payment Date
			(Thousands of Dollars)
December 31, 2015 (a)	$	1.095	$	98,051	February 8, 2016	February 12, 2016
September 30, 2015	$	1.095	$	98,051	November 9, 2015	November 13, 2015
June 30, 2015	$	1.095	$	98,051	August 7, 2015	August 13, 2015
March 31, 2015	$	1.095	$	98,051	May 8, 2015	May 14, 2015


(a)	The distribution was announced on January 29, 2016.

NET INCOME (LOSS) PER UNIT

12 Months Ended

Dec. 31, 2015

Earnings Per Share [Abstract]

NET INCOME PER UNIT

NET INCOME (LOSS) PER UNIT

The following table details the calculation of earnings per unit:



	Year Ended December 31,
	2015			2014			2013
	(Thousands of Dollars, Except Per Unit Data)
Net income (loss) attributable to NuStar Energy L.P.	$	306,720		$	210,773		$	(273,770	)
Less general partner distribution (including incentive distribution rights)	51,064			51,064			51,064
Less limited partner distribution	341,140			341,140			341,140
Distributions greater than earnings	$	(85,484	)	$	(181,431	)	$	(665,974	)

General partner earnings:
Distributions	$	51,064		$	51,064		$	51,064
Allocation of distributions greater than earnings (2%)	(1,710		)	(3,630		)	(13,318		)
Total	$	49,354		$	47,434		$	37,746

Limited partner earnings:
Distributions	$	341,140		$	341,140		$	341,140
Allocation of distributions greater than earnings (98%)	(83,774		)	(177,801		)	(652,656		)
Total	$	257,366		$	163,339		$	(311,516	)

Weighted-average limited partner units outstanding	77,886,078			77,886,078			77,886,078

Net income (loss) per unit applicable to limited partners	$	3.30		$	2.10		$	(4.00	)

STATEMENTS OF CASH FLOWS

12 Months Ended

Dec. 31, 2015

Statement of Cash Flows [Abstract]

STATEMENTS OF CASH FLOWS

Changes in current assets and current liabilities were as follows:



	Year Ended December 31,
	2015			2014			2013
	(Thousands of Dollars)
Decrease (increase) in current assets:
Accounts receivable	$	67,257		$	72,298		$	107,209
Receivable from related parties	—			50,918			58,692
Inventories	16,776			82,075			31,975
Other current assets	4,414			3,785			26,139
Increase (decrease) in current liabilities:
Accounts payable	(32,152		)	(153,671		)	(96,330		)
Payable to related party	(872		)	837			6,922
Accrued interest payable	941			303			9,370
Accrued liabilities	(7,834		)	22,980			(32,452		)
Taxes other than income tax	(1,522		)	4,341			(87		)
Income tax payable	3,551			(1,448		)	1,338
Changes in current assets and current liabilities	$	50,559		$	82,418		$	112,776

The above changes in current assets and current liabilities differ from changes between amounts reflected in the applicable consolidated balance sheets due to:


•	current assets and current liabilities acquired and disposed during the period;


•	the change in the amount accrued for capital expenditures; and


•	the effect of foreign currency translation.

Non-cash financing activities for the years ended December 31, 2015 and 2013 mainly consist of changes in the fair values of our interest rate swap agreements.

Cash flows related to interest and income taxes were as follows:



	Year Ended December 31,
	2015		2014		2013
	(Thousands of Dollars)
Cash paid for interest, net of amount capitalized	$	133,388	$	129,377	$	113,805
Cash paid for income taxes, net of tax refunds received	$	9,971	$	6,699	$	11,386

INCOME TAXES

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

INCOME TAXES

Components of income tax expense related to certain of our continuing operations conducted through separate taxable wholly owned corporate subsidiaries were as follows:



	Year Ended December 31,
	2015			2014			2013
	(Thousands of Dollars)
Current:
U.S.	$	908		$	(182	)	$	3,098
Foreign	9,820			7,516			9,273
Foreign withholding tax	1,926			—			—
Total current	12,654			7,334			12,371

Deferred:
U.S.	1,022			1,889			1,687
Foreign	(1,464		)	1,578			(1,305		)
Foreign withholding tax	2,500			—			—
Total deferred	2,058			3,467			382

Total income tax expense	$	14,712		$	10,801		$	12,753

The difference between income tax expense recorded in our consolidated statements of income and income taxes computed by applying the statutory federal income tax rate (35% for all years presented) to income before income tax expense is due to the fact that the majority of our income is not subject to federal income tax due to our status as a limited partnership.

The tax effects of significant temporary differences representing deferred income tax assets and liabilities were as follows:



	December 31,
	2015			2014
	(Thousands of Dollars)
Deferred income tax assets:
Net operating losses	$	33,043		$	35,698
Environmental and legal reserves	894			664
Allowance for bad debt	2,698			1,261
Other	1,758			1,827
Total deferred income tax assets	38,393			39,450
Less: Valuation allowance	(13,151		)	(14,532		)
Net deferred income tax assets	25,242			24,918

Deferred income tax liabilities:
Property, plant and equipment	(44,880		)	(47,797		)
Foreign withholding tax	(2,314		)	—
Total deferred income tax liabilities	(47,194		)	(47,797		)

Net deferred income tax liability	$	(21,952	)	$	(22,879	)

Reported on the consolidated balance sheets as:
Deferred income tax asset	$	2,858		$	4,429
Deferred income tax liability	(24,810		)	(27,308		)
Net deferred income tax liability	$	(21,952	)	$	(22,879	)

As of December 31, 2015, our U.S. and foreign corporate operations have net operating loss carryforwards for tax purposes totaling approximately $83.3 million and $13.1 million, respectively, which are subject to various limitations on use and expire in years 2021 through 2024 for U.S. losses and in years 2016 and 2018 for foreign losses.

As of December 31, 2015 and 2014, we recorded a valuation allowance of $13.2 million and $14.5 million, respectively, related to our deferred tax assets. We estimate the amount of valuation allowance based upon our expectations of taxable income in the various jurisdictions in which we operate and the period over which we can utilize those future deductions. The valuation allowance reflects uncertainties related to our ability to utilize certain net operating loss carryforwards before they expire. In 2015, the valuation allowance decreased $1.1 million for the U.S. net operating loss and decreased $0.2 million for the foreign net operating loss, due to changes in our estimates of the amount of those loss carryforwards that will be realized, based upon future taxable income.

The realization of net deferred income tax assets recorded as of December 31, 2015 is dependent upon our ability to generate future taxable income in the United States. We believe it is more likely than not that the net deferred income tax assets as of December 31, 2015 will be realized, based on expected future taxable income.

Repatriation

Previously all undistributed earnings of our foreign subsidiaries were indefinitely reinvested. In the fourth quarter of 2015, management determined that we would begin to repatriate a portion of undistributed foreign earnings in order to provide greater flexibility to meet cash flow needs. As a result, we recognized a current tax liability of $1.9 million and a deferred tax liability of $2.5 million related to foreign withholding taxes on approximately $90.0 million of undistributed foreign earnings.

St. Eustatius Tax Agreement

On February 22, 2006, we entered into a Tax and Maritime Agreement with the governments of St. Eustatius and the Netherlands Antilles (the 2005 Tax Agreement). The 2005 Tax Agreement was effective beginning January 1, 2005 and expired on December 31, 2014. The 2005 Tax Agreement provides for annual minimum profit tax of approximately $0.6 million, beginning as of January 1, 2005.

Effective January 1, 2011, the Netherlands Antilles ceased to exist, and St. Eustatius became part of the Netherlands. The Netherlands Tax Ministry (the Ministry) contends that as of January 2011, we are subject to real estate tax rather than profit tax as expressed in our 2005 Tax Agreement. In 2013, the Ministry issued a property tax assessment for years 2011 through 2012. We objected to and appealed the assessment. The Ministry later issued property tax assessments for the years 2013 and 2014, to which we have or will file similar objections. In 2013, we filed a lawsuit in the Netherlands civil court seeking to enforce the terms of our existing 2005 Tax Agreement. In 2014, the Netherlands civil court determined that it did not have jurisdiction and deferred to the jurisdiction of the tax court; we appealed this decision. In 2015, the tax court held that NuStar was obligated to pay the property tax. In February 2016, the civil appellate court also ruled against NuStar, deferring to the decision of the tax court. We are evaluating whether to file a further appeal.

SEGMENT INFORMATION

12 Months Ended

Dec. 31, 2015

Segment Reporting [Abstract]

SEGMENT INFORMATION

Our reportable business segments consist of pipeline, storage and fuels marketing. Our segments represent strategic business units that offer different services and products. We evaluate the performance of each segment based on its respective operating income, before general and administrative expenses and certain non-segmental depreciation and amortization expense. General and administrative expenses are not allocated to the operating segments since those expenses relate primarily to the overall management at the entity level. Our principal operations include the transportation of petroleum products and anhydrous ammonia, the terminalling and storage of petroleum products and the marketing of petroleum products. Intersegment revenues result from storage agreements with wholly owned subsidiaries of NuStar Energy at lease rates consistent with rates charged to third parties for storage. Related party revenues mainly resulted from storage agreements with our joint ventures.

Results of operations for the reportable segments were as follows:



	Year Ended December 31,
	2015			2014			2013
	(Thousands of Dollars)
Revenues:
Pipeline:
Third parties	$	508,522		$	477,030		$	411,529
Storage:
Third parties	599,302			537,142			518,253
Intersegment	25,606			26,435			32,044
Related party	—			929			6,252
Total storage	624,908			564,506			556,549
Fuels marketing:
Third parties	976,216			2,060,017			2,519,053
Related party	—			—			8,645
Total fuels marketing	976,216			2,060,017			2,527,698
Consolidation and intersegment eliminations	(25,606		)	(26,435		)	(32,044		)
Total revenues	$	2,084,040		$	3,075,118		$	3,463,732

Depreciation and amortization expense:
Pipeline	$	84,951		$	77,691		$	68,871
Storage	116,768			103,848			99,868
Fuels marketing	—			16			27
Total segment depreciation and amortization expense	201,719			181,555			168,766
Other depreciation and amortization expense	8,491			10,153			10,155
Total depreciation and amortization expense	$	210,210		$	191,708		$	178,921

Operating income (loss):
Pipeline	$	270,349		$	245,233		$	208,293
Storage	217,818			183,104			(127,484		)
Fuels marketing	13,507			24,805			(126		)
Consolidation and intersegment eliminations	42			(32		)	1,437
Total segment operating income	501,716			453,110			82,120
Less general and administrative expenses	102,521			96,056			91,086
Less other depreciation and amortization expense	8,491			10,153			10,155
Total operating income (loss)	$	390,704		$	346,901		$	(19,121	)

Revenues by geographic area are shown in the table below.



	Year Ended December 31,
	2015		2014		2013
	(Thousands of Dollars)
United States	$	1,599,088	$	2,276,609	$	2,340,694
Netherlands	386,282		705,207		1,027,260
Other	98,670		93,302		95,778
Consolidated revenues	$	2,084,040	$	3,075,118	$	3,463,732

For the years ended December 31, 2015, 2014 and 2013, Valero Energy Corporation accounted for approximately 16%, or $331.7 million, 9%, or $282.9 million, and 15%, or $534.2 million, of our consolidated revenues, respectively. These revenues were included in all of our reportable business segments. No other single customer accounted for 10% or more of our consolidated revenues.

Total amounts of property, plant and equipment, net by geographic area were as follows:



	December 31,
	2015		2014
	(Thousands of Dollars)
United States	$	3,049,334	$	2,809,462
Netherlands	449,406		451,564
Other	184,831		199,706
Consolidated long-lived assets	$	3,683,571	$	3,460,732

Total assets by reportable segment were as follows:



	December 31,
	2015		2014
	(Thousands of Dollars)
Pipeline	$	2,051,866	$	1,962,821
Storage	2,438,621		2,241,573
Fuels marketing	156,866		227,642
Total segment assets	4,647,353		4,432,036
Other partnership assets	501,909		486,760
Total consolidated assets	$	5,149,262	$	4,918,796

Capital expenditures, including acquisitions and investments in other noncurrent assets, by reportable segment were as follows:



	Year Ended December 31,
	2015		2014		2013
	(Thousands of Dollars)
Pipeline	$	175,657	$	244,713	$	165,096
Storage	285,258		108,457		170,637
Fuels marketing	—		—		69
Other partnership assets	9,957		3,795		7,518
Total capital expenditures	$	470,872	$	356,965	$	343,320

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS

12 Months Ended

Dec. 31, 2015

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS [Abstract]

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS

NuStar Energy has no operations and its assets consist mainly of its investments in NuStar Logistics and NuPOP, both wholly owned subsidiaries. The senior and subordinated notes issued by NuStar Logistics are fully and unconditionally guaranteed by NuStar Energy and NuPOP. As a result, the following condensed consolidating financial statements are presented as an alternative to providing separate financial statements for NuStar Logistics and NuPOP.

Condensed Consolidating Balance Sheets

December 31, 2015

(Thousands of Dollars)



	NuStar Energy		NuStar Logistics		NuPOP		Non-Guarantor Subsidiaries		Eliminations			Consolidated
Assets
Cash and cash equivalents	$	885	$	4	$	—	$	117,973	$	—		$	118,862
Receivables, net	—		419		—		144,645		—			145,064
Inventories	—		1,776		3,648		33,325		—			38,749
Other current assets	140		11,026		497		19,513		—			31,176
Intercompany receivable	—		1,610,370		—		—		(1,610,370		)	—
Total current assets	1,025		1,623,595		4,145		315,456		(1,610,370		)	333,851
Property, plant and equipment, net	—		1,915,370		570,415		1,197,786		—			3,683,571
Intangible assets, net	—		48,961		—		63,050		—			112,011
Goodwill	—		149,453		170,652		376,532		—			696,637
Investment in wholly owned subsidiaries	2,205,904		48,547		1,031,162		915,115		(4,200,728		)	—
Deferred income tax asset	—		—		—		4,037		(1,179		)	2,858
Other long-term assets, net	933		279,063		26,329		14,009		—			320,334
Total assets	$	2,207,862	$	4,064,989	$	1,802,703	$	2,885,985	$	(5,812,277	)	$	5,149,262
Liabilities and Partners’ Equity
Payables	$	12	$	52,650	$	11,193	$	76,091	$	—		$	139,946
Short-term debt	—		84,000		—		—		—			84,000
Accrued interest payable	—		34,271		—		15		—			34,286
Accrued liabilities	723		32,816		5,753		15,902		—			55,194
Taxes other than income tax	126		6,452		3,325		2,907		—			12,810
Income tax payable	—		1,362		9		4,606		—			5,977
Intercompany payable	508,363		—		858,018		243,989		(1,610,370		)	—
Total current liabilities	509,224		211,551		878,298		343,510		(1,610,370		)	332,213
Long-term debt	—		3,025,849		—		53,500		—			3,079,349
Long-term payable to related party	—		26,638		—		5,442		—			32,080
Deferred income tax liability	—		1,143		36		24,810		(1,179		)	24,810
Other long-term liabilities	—		37,209		9,294		24,463		—			70,966
Total partners’ equity	1,698,638		762,599		915,075		2,434,260		(4,200,728		)	1,609,844
Total liabilities and partners’ equity	$	2,207,862	$	4,064,989	$	1,802,703	$	2,885,985	$	(5,812,277	)	$	5,149,262

Condensed Consolidating Balance Sheets

December 31, 2014

(Thousands of Dollars)



	NuStar Energy		NuStar Logistics		NuPOP		Non-Guarantor Subsidiaries		Eliminations			Consolidated
Assets
Cash and cash equivalents	$	923	$	6	$	—	$	86,983	$	—		$	87,912
Receivables, net	—		47,038		18,347		143,093		—			208,478
Inventories	—		1,998		3,768		49,989		(42		)	55,713
Other current assets	—		10,403		418		25,239		(116		)	35,944
Assets held for sale	—		—		—		1,100		—			1,100
Intercompany receivable	—		1,438,675		—		—		(1,438,675		)	—
Total current assets	923		1,498,120		22,533		306,404		(1,438,833		)	389,147
Property, plant and equipment, net	—		1,820,126		559,808		1,080,798		—			3,460,732
Intangible assets, net	—		55,801		—		2,869		—			58,670
Goodwill	—		149,453		170,652		297,324		—			617,429
Investment in wholly owned subsidiaries	2,289,673		37,179		910,394		913,343		(4,150,589		)	—
Investment in joint venture	—		—		—		74,223		—			74,223
Deferred income tax asset	—		—		—		4,429		—			4,429
Other long-term assets, net	673		279,058		26,329		8,106		—			314,166
Total assets	$	2,291,269	$	3,839,737	$	1,689,716	$	2,687,496	$	(5,589,422	)	$	4,918,796
Liabilities and Partners’ Equity
Payables	$	—	$	60,687	$	8,211	$	108,286	$	—		$	177,184
Short-term debt	—		77,000		—		—		—			77,000
Accrued interest payable	—		33,340		—		5		—			33,345
Accrued liabilities	862		32,178		6,965		21,020		—			61,025
Taxes other than income tax	125		7,896		3,099		3,001		—			14,121
Income tax payable	—		—		4		2,629		(116		)	2,517
Intercompany payable	506,160		—		751,023		181,492		(1,438,675		)	—
Total current liabilities	507,147		211,101		769,302		316,433		(1,438,791		)	365,192
Long-term debt	—		2,749,452		—		—		—			2,749,452
Long-term payable to related party	—		28,094		—		5,443		—			33,537
Deferred income tax liability	—		528		22		26,758		—			27,308
Other long-term liabilities	—		13,681		6,963		6,453		—			27,097
Total partners’ equity	1,784,122		836,881		913,429		2,332,409		(4,150,631		)	1,716,210
Total liabilities and partners’ equity	$	2,291,269	$	3,839,737	$	1,689,716	$	2,687,496	$	(5,589,422	)	$	4,918,796

Condensed Consolidating Statements of Income

For the Year Ended December 31, 2015

(Thousands of Dollars)



	NuStar Energy			NuStar Logistics			NuPOP		Non-Guarantor Subsidiaries		Eliminations			Consolidated
Revenues	$	—		$	547,959		$	215,469	$	1,322,675	$	(2,063	)	$	2,084,040
Costs and expenses	1,717			293,708			140,081		1,259,935		(2,105		)	1,693,336
Operating (loss) income	(1,717		)	254,251			75,388		62,740		42			390,704
Equity in earnings (loss) of subsidiaries	308,437			(7,257		)	120,768		197,760		(619,708		)	—
Interest (expense) income, net	—			(137,847		)	1,611		4,368		—			(131,868		)
Other income, net	—			1,179			5		60,638		—			61,822
Income from continuing operations before income tax (benefit) expense	306,720			110,326			197,772		325,506		(619,666		)	320,658
Income tax (benefit) expense	—			(392		)	23		15,081		—			14,712
Income from continuing operations	306,720			110,718			197,749		310,425		(619,666		)	305,946
Income from discontinued operations, net of tax	—			—			—		774		—			774
Net income	$	306,720		$	110,718		$	197,749	$	311,199	$	(619,666	)	$	306,720

Condensed Consolidating Statements of Income (Loss)

For the Year Ended December 31, 2014

(Thousands of Dollars)



	NuStar Energy			NuStar Logistics			NuPOP			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Revenues	$	—		$	510,833		$	229,211		$	2,344,750		$	(9,676	)	$	3,075,118
Costs and expenses	1,753			287,614			149,955			2,298,540			(9,645		)	2,728,217
Operating (loss) income	(1,753		)	223,219			79,256			46,210			(31		)	346,901
Equity in earnings (loss) of subsidiaries	212,527			(12,798		)	62,946			142,238			(404,913		)	—
Equity in (loss) earnings of joint ventures	—			(8,278		)	—			13,074			—			4,796
Interest (expense) income, net	—			(132,274		)	89			959			—			(131,226		)
Other income (expense), net	—			511			(37		)	4,025			—			4,499
Income from continuing operations before income tax expense	210,774			70,380			142,254			206,506			(404,944		)	224,970
Income tax expense	1			5			23			10,772			—			10,801
Income from continuing operations	210,773			70,375			142,231			195,734			(404,944		)	214,169
Loss from discontinued operations, net of tax	—			(169		)	—			(3,622		)	—			(3,791		)
Net income	210,773			70,206			142,231			192,112			(404,944		)	210,378
Less net loss attributable to noncontrolling interest	—			—			—			(395		)	—			(395		)
Net income attributable to NuStar Energy L.P.	$	210,773		$	70,206		$	142,231		$	192,507		$	(404,944	)	$	210,773

Condensed Consolidating Statements of Income (Loss)

For the Year Ended December 31, 2013

(Thousands of Dollars)



	NuStar Energy			NuStar Logistics			NuPOP			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Revenues	$	—		$	415,128		$	218,591		$	2,864,160		$	(34,147	)	$	3,463,732
Costs and expenses	1,908			242,743			147,117			3,125,253			(34,168		)	3,482,853
Operating (loss) income	(1,908		)	172,385			71,474			(261,093		)	21			(19,121		)
Equity in (loss) earnings of subsidiaries	(271,862		)	16,531			(347,808		)	(281,327		)	884,466			—
Equity in (loss) earnings of joint ventures	—			(49,599		)	—			9,629			—			(39,970		)
Interest (expense) income, net	—			(116,624		)	(4,851		)	469			—			(121,006		)
Other (expense) income, net	—			(115		)	(127		)	7,583			—			7,341
(Loss) income from continuing operations before income tax expense	(273,770		)	22,578			(281,312		)	(524,739		)	884,487			(172,756		)
Income tax expense	—			579			8			12,166			—			12,753
(Loss) income from continuing operations	(273,770		)	21,999			(281,320		)	(536,905		)	884,487			(185,509		)
Loss from discontinued operations, net of tax	—			(12,317		)	—			(86,845		)	—			(99,162		)
Net (loss) income	(273,770		)	9,682			(281,320		)	(623,750		)	884,487			(284,671		)
Less net loss attributable to noncontrolling interest	—			—			—			(10,901		)	—			(10,901		)
Net (loss) income attributable to NuStar Energy L.P.	$	(273,770	)	$	9,682		$	(281,320	)	$	(612,849	)	$	884,487		$	(273,770	)

Condensed Consolidating Statements of Comprehensive Income

For the Year Ended December 31, 2015

(Thousands of Dollars)



	NuStar Energy		NuStar Logistics		NuPOP		Non-Guarantor Subsidiaries			Eliminations			Consolidated
Net income	$	306,720	$	110,718	$	197,749	$	311,199		$	(619,666	)	$	306,720

Other comprehensive income:
Foreign currency translation adjustment	—		—		—		(31,987		)	—			(31,987		)
Net unrealized gain on cash flow hedges	—		1,303		—		—			—			1,303
Net loss reclassified into income on cash flow hedges	—		9,802		—		—			—			9,802
Total other comprehensive income (loss)	—		11,105		—		(31,987		)	—			(20,882		)

Comprehensive income	$	306,720	$	121,823	$	197,749	$	279,212		$	(619,666	)	$	285,838

Condensed Consolidating Statements of Comprehensive Income (Loss)

For the Year Ended December 31, 2014

(Thousands of Dollars)



	NuStar Energy		NuStar Logistics		NuPOP		Non-Guarantor Subsidiaries			Eliminations			Consolidated
Net income	$	210,773	$	70,206	$	142,231	$	192,112		$	(404,944	)	$	210,378

Other comprehensive income (loss):
Foreign currency translation adjustment	—		3,723		—		(19,337		)	—			(15,614		)
Net loss reclassified into income on cash flow hedges	—		10,663		—		—			—			10,663
Total other comprehensive income (loss)	—		14,386		—		(19,337		)	—			(4,951		)

Comprehensive income	210,773		84,592		142,231		172,775			(404,944		)	205,427
Less comprehensive loss attributable to noncontrolling interest	—		—		—		(828		)	—			(828		)
Comprehensive income attributable to NuStar Energy L.P.	$	210,773	$	84,592	$	142,231	$	173,603		$	(404,944	)	$	206,255

Condensed Consolidating Statements of Comprehensive Income (Loss)

For the Year Ended December 31, 2013

(Thousands of Dollars)



	NuStar Energy			NuStar Logistics			NuPOP			Non-Guarantor Subsidiaries			Eliminations		Consolidated
Net (loss) income	$	(273,770	)	$	9,682		$	(281,320	)	$	(623,750	)	$	884,487	$	(284,671	)

Other comprehensive income (loss):
Foreign currency translation adjustment	—			(3,090		)	—			(16,274		)	—		(19,364		)
Net unrealized gain on cash flow hedges	—			7,213			—			—			—		7,213
Net loss reclassified into income on cash flow hedges	—			7,570			—			—			—		7,570
Total other comprehensive income (loss)	—			11,693			—			(16,274		)	—		(4,581		)

Comprehensive (loss) income	(273,770		)	21,375			(281,320		)	(640,024		)	884,487		(289,252		)
Less comprehensive loss attributable to noncontrolling interest	—			—			—			(10,953		)	—		(10,953		)
Comprehensive (loss) income attributable to NuStar Energy L.P.	$	(273,770	)	$	21,375		$	(281,320	)	$	(629,071	)	$	884,487	$	(278,299	)

Condensed Consolidating Statements of Cash Flows

For the Year Ended December 31, 2015

(Thousands of Dollars)



	NuStar Energy			NuStar Logistics			NuPOP			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Net cash provided by operating activities	$	389,967		$	237,780		$	119,928		$	365,588		$	(588,326	)	$	524,937
Cash flows from investing activities:
Capital expenditures	—			(201,388		)	(39,533		)	(83,887		)	—			(324,808		)
Change in accounts payable related to capital expenditures	—			(4,950		)	33			1,761			—			(3,156		)
Acquisitions	—			—			—			(142,500		)	—			(142,500		)
Increase in other long-term assets	—			—			—			(3,564		)	—			(3,564		)
Proceeds from sale or disposition of assets	—			10,320			22			6,790			—			17,132
Proceeds from insurance recoveries	—			—			—			4,867			—			4,867
Net cash used in investing activities	—			(196,018		)	(39,478		)	(216,533		)	—			(452,029		)
Cash flows from financing activities:
Debt borrowings	—			1,589,131			—			94,500			—			1,683,631
Debt repayments	—			(1,275,910		)	—			(41,000		)	—			(1,316,910		)
Distributions to unitholders and general partner	(392,204		)	(196,102		)	(196,102		)	(196,122		)	588,326			(392,204		)
Net intercompany activity	2,199			(155,278		)	115,652			37,427			—			—
Other, net	—			(3,605		)	—			(141		)	—			(3,746		)
Net cash used in financing activities	(390,005		)	(41,764		)	(80,450		)	(105,336		)	588,326			(29,229		)
Effect of foreign exchange rate changes on cash	—			—			—			(12,729		)	—			(12,729		)
Net (decrease) increase in cash and cash equivalents	(38		)	(2		)	—			30,990			—			30,950
Cash and cash equivalents as of the beginning of the period	923			6			—			86,983			—			87,912
Cash and cash equivalents as of the end of the period	$	885		$	4		$	—		$	117,973		$	—		$	118,862

Condensed Consolidating Statements of Cash Flows

For the Year Ended December 31, 2014

(Thousands of Dollars)



	NuStar Energy			NuStar Logistics			NuPOP			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Net cash provided by operating activities	$	390,543		$	221,422		$	111,931		$	333,936		$	(539,309	)	$	518,523
Cash flows from investing activities:
Capital expenditures	—			(273,785		)	(14,625		)	(68,555		)	—			(356,965		)
Change in accounts payable related to capital expenditures	—			8,741			789			(4,627		)	—			4,903
Proceeds from sale or disposition of assets	—			651			22			25,339			—			26,012
Increase in note receivable from Axeon	—			(13,328		)	—			—			—			(13,328		)
Investment in subsidiaries	(23		)	—			13,340			—			(13,317		)	—
Other, net	23			(45		)	—			(831		)	—			(853		)
Net cash used in investing activities	—			(277,766		)	(474		)	(48,674		)	(13,317		)	(340,231		)
Cash flows from financing activities:
Debt borrowings	—			1,318,619			—			—			—			1,318,619
Debt repayments	—			(1,121,670		)	—			—			—			(1,121,670		)
Distributions to unitholders and general partner	(392,204		)	(245,127		)	(147,077		)	(147,105		)	539,309			(392,204		)
Contributions from (distributions to) affiliates	—			—			—			(13,340		)	13,340			—
Net intercompany activity	1,680			83,387			35,620			(120,687		)	—			—
Other, net	—			(1,166		)	—			8,259			(23		)	7,070
Net cash (used in) provided by financing activities	(390,524		)	34,043			(111,457		)	(272,873		)	552,626			(188,185		)
Effect of foreign exchange rate changes on cash	—			—			—			(2,938		)	—			(2,938		)
Net increase (decrease) in cash and cash equivalents	19			(22,301		)	—			9,451			—			(12,831		)
Cash and cash equivalents as of the beginning of the period	904			22,307			—			77,532			—			100,743
Cash and cash equivalents as of the end of the period	$	923		$	6		$	—		$	86,983		$	—		$	87,912

Condensed Consolidating Statements of Cash Flows

For the Year Ended December 31, 2013

(Thousands of Dollars)



	NuStar Energy			NuStar Logistics			NuPOP			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Net cash provided by operating activities	$	390,002		$	210,742		$	84,490		$	192,228		$	(392,243	)	$	485,219
Cash flows from investing activities:
Capital expenditures	—			(224,798		)	(19,049		)	(99,473		)	—			(343,320		)
Change in accounts payable related to capital expenditures	—			(9,700		)	824			3,492			—			(5,384		)
Proceeds from sale or disposition of assets	—			118,806			35			165			—			119,006
Increase in note receivable from Axeon	—			(80,961		)	—			—			—			(80,961		)
Investment in subsidiaries	(302		)	527			—			3			(228		)	—
Other, net	302			(604		)	—			—			—			(302		)
Net cash used in investing activities	—			(196,730		)	(18,190		)	(95,813		)	(228		)	(310,961		)
Cash flows from financing activities:
Debt borrowings	—			1,738,451			—			—			—			1,738,451
Debt repayments	—			(1,866,282		)	(250,000		)	(34,461		)	—			(2,150,743		)
Proceeds from note offerings, net of issuance costs	—			686,863			—			—			—			686,863
Distributions to unitholders and general partner	(392,204		)	(392,204		)	—			(39		)	392,243			(392,204		)
Payments for termination of interest rate swaps	—			(33,697		)	—			—			—			(33,697		)
Contributions from (distributions to) affiliates	—			302			—			(530		)	228			—
Net intercompany activity	(3,880		)	(128,277		)	183,700			(51,543		)	—			—
Other, net	(47		)	2,027			—			—			—			1,980
Net cash (used in) provided by financing activities	(396,131		)	7,183			(66,300		)	(86,573		)	392,471			(149,350		)
Effect of foreign exchange rate changes on cash	—			—			—			(7,767		)	—			(7,767		)
Net (decrease) increase in cash and cash equivalents	(6,129		)	21,195			—			2,075			—			17,141
Cash and cash equivalents as of the beginning of the period	7,033			1,112			—			75,457			—			83,602
Cash and cash equivalents as of the end of the period	$	904		$	22,307		$	—		$	77,532		$	—		$	100,743

QUARTERLY FINANCIAL DATA (UNAUDITED)

12 Months Ended

Dec. 31, 2015

Selected Quarterly Financial Information [Abstract]

QUARTERLY FINANCIAL DATA (UNAUDITED)

The following table summarizes quarterly financial data for the years ended December 31, 2015 and 2014:



	First Quarter			Second Quarter			Third Quarter		Fourth Quarter			Total
	(Thousands of Dollars, Except Per Unit Data)
2015:
Revenues	$	554,944		$	570,611		$	493,566	$	464,919		$	2,084,040
Operating income	$	99,281		$	92,405		$	100,994	$	98,024		$	390,704
Income from continuing operations	$	127,125		$	54,325		$	65,016	$	59,480		$	305,946
Income from discontinued operations, net of tax	774			—			—		—			774
Net income	$	127,899		$	54,325		$	65,016	$	59,480		$	306,720
Net income per unit applicable to limited partners:
Continuing operations	$	1.46		$	0.54		$	0.68	$	0.61		$	3.29
Discontinued operations	0.01			—			—		—			0.01
Total	$	1.47		$	0.54		$	0.68	$	0.61		$	3.30
Cash distributions per unit applicable to limited partners	$	1.095		$	1.095		$	1.095	$	1.095		$	4.380

2014:
Revenues	$	849,213		$	749,745		$	794,422	$	681,738		$	3,075,118
Operating income	$	81,103		$	89,354		$	95,098	$	81,346		$	346,901
Income from continuing operations	$	42,996		$	57,187		$	59,117	$	54,869		$	214,169
(Loss) income from discontinued operations, net of tax	(3,359		)	(1,788		)	2,831		(1,475		)	(3,791		)
Net income	$	39,637		$	55,399		$	61,948	$	53,394		$	210,378
Net income (loss) per unit applicable to limited partners:
Continuing operations	$	0.40		$	0.58		$	0.61	$	0.55		$	2.14
Discontinued operations	(0.04		)	(0.02		)	0.03		(0.01		)	(0.04		)
Total	$	0.36		$	0.56		$	0.64	$	0.54		$	2.10
Cash distributions per unit applicable to limited partners	$	1.095		$	1.095		$	1.095	$	1.095		$	4.380

SUBSEQUENT EVENT

12 Months Ended

Dec. 31, 2015

Subsequent Event [Line Items]

Subsequent Events

SUBSEQUENT EVENT

On March 1, 2016, NuStar GP, LLC intends to transfer and assign to NuStar Services Company LLC, a wholly owned subsidiary of NuStar Energy, all of NuStar GP, LLC’s employees and related benefit plans. Following the transfer of employees, we will pay employee costs directly and sponsor the following related benefit plans, among others:


•	The NuStar Thrift Plan (the Thrift Plan), a qualified employee profit-sharing plan;


•	The NuStar Pension Plan, a qualified non-contributory defined benefit pension plan;


•	The NuStar Excess Thrift Plan, a benefit plan to those employees whose compensation and/or annual contributions under the Thrift Plan are subject to the limitations applicable to qualified retirement plans;


•	The NuStar Excess Pension Plan, a benefit plan to a select group of management or other highly compensated employees; and


•	The NuStar GP, LLC Retiree Welfare Benefits Plan, a medical benefits plan for certain retired employees.

We do not expect this transfer of employees and related benefit plans to materially change our expenses since we currently reimburse NuStar GP, LLC for all employee costs attributable to us. Our consolidated balance sheet will reflect employee-related obligations to external parties instead of related party payables to NuStar GP, LLC.

On January 28, 2016, at a special meeting of unitholders, NuStar Energy’s unitholders approved the Fifth Amended and Restated 2000 Long-Term Incentive Plan (the Amended Plan), which, among other items, provided that NuStar Energy could use newly issued units from NuStar Energy to satisfy unit awards. The unitholder vote approving the Amended Plan on January 28, 2016, coupled with the subsequent transfer of the employees of NuStar GP, LLC into NuStar Services Company LLC, will result in the classification of substantially all of our currently outstanding and subsequently issued awards as equity awards. At the time of the transfer of employees, NuStar Services Company LLC will assume obligations associated therewith, including all outstanding awards, and we intend to satisfy substantively all of the vestings of such awards with newly issued units of NuStar Energy.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Consolidation

Use of Estimates

Cash and Cash Equivalents

Cash equivalents are all highly liquid investments with an original maturity of three months or less when acquired.

Accounts Receivable

Inventories

Property, Plant and Equipment

Goodwill

Our reporting units to which goodwill has been allocated consist of the following:


•	crude oil pipelines;


•	refined product pipelines;


•	refined product terminals, excluding our St. Eustatius and Point Tupper facilities; and


•	bunkering activity at our St. Eustatius and Point Tupper facilities.

Investment in Joint Ventures

Impairment of Long-Lived Assets

Income Taxes

Asset Retirement Obligations

Environmental Remediation Costs

Product Imbalances

Revenue Recognition

Revenues from the sale of petroleum products, which are included in our fuels marketing segment, are recognized when product is delivered to the customer and title and risk pass to the customer.

We collect taxes on certain revenue transactions to be remitted to governmental authorities, which may include sales, use, value added and some excise taxes. These taxes are not included in revenue.

Income Allocation

Net Income per Unit Applicable to Limited Partners

Derivative Financial Instruments

Operating Leases

We recognize rent expense on a straight-line basis over the lease term, including the impact of both scheduled rent increases and free or reduced rents (commonly referred to as “rent holidays”).

Unit-based Compensation

Margin Deposits

Foreign Currency Translation

ACQUISITIONS (Tables)

12 Months Ended

Dec. 31, 2015

Business Combinations [Abstract]

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

The final purchase price allocation was as follows (in thousands of dollars):



Cash paid for the Linden Acquisition	$	142,500
Fair value of liabilities assumed	22,865
Consideration	165,365
Acquisition date fair value of previously held equity interest	128,000
Total	$	293,365

Current assets (a)	$	9,513
Property, plant and equipment	134,484
Goodwill	79,208
Intangible assets (b)	70,050
Other long-term assets	110
Purchase price allocation	$	293,365

(a) Current assets include a receivable of $7.8 million related to a pre-acquisition insurance claim, for which proceeds were received in 2015.

(b) Intangible assets primarily consist of customer contracts and relationships and are being amortized over 10 years.

DISPOSITIONS (Tables)

12 Months Ended

Dec. 31, 2015

Discontinued Operations and Disposal Groups [Abstract]

Details of Impairment of Long-Lived Assets Held For Sale by Asset [Table Text Block]

The impairment loss consisted of the following (in thousands of dollars):



Property, plant and equipment, net	$	68,213
Intangible assets, net (customer relationships)	6,856
Goodwill	27,460
Asset impairment loss	$	102,529

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]

The following table summarizes the results from discontinued operations:



	Year Ended December 31,
	2015		2014			2013
	(Thousands of Dollars)
Revenues	$	208	$	4,265		$	7,758
Income (loss) before income tax expense	$	774	$	(3,791	)	$	(106,033	)

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=51716988&loc=SL51721533-107759

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721665-107760

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=51717284&loc=d3e1474-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=51717284&loc=d3e1361-107760

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721683-107760

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=51719941&loc=SL51724579-110230

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5C
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721675-107760

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721663-107760

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=51719941&loc=d3e2941-110230

Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721677-107760

+ Details

ALLOWANCE FOR DOUBTFUL ACCOUNTS (Tables)

12 Months Ended

Dec. 31, 2015

Accounts Receivable Additional Disclosures [Abstract]

Allowance for Doubtful Accounts [Table Text Block]

The changes in the allowance for doubtful accounts consisted of the following:



	Year Ended December 31,
	2015			2014			2013
	(Thousands of Dollars)
Balance as of beginning of year	$	7,808		$	1,224		$	808
Increase in allowance, net	965			7,649			1,039
Accounts charged against the allowance	(300		)	(1,065		)	(625		)
Foreign currency translation	—			—			2
Balance as of end of year	$	8,473		$	7,808		$	1,224

INVENTORIES (Tables)

12 Months Ended

Dec. 31, 2015

Inventory Disclosure [Abstract]

Schedule of Inventory Table [Text Block]

Inventories consisted of the following:



	December 31,
	2015		2014
	(Thousands of Dollars)
Crude oil and refined petroleum products	$	30,154	$	46,733
Materials and supplies	8,595		8,980
Total	$	38,749	$	55,713

OTHER CURRENT ASSETS (Tables)

12 Months Ended

Dec. 31, 2015

Prepaid Expense and Other Assets, Current [Abstract]

Other current assets [Table Text Block]

Other current assets consisted of the following:



	December 31,
	2015		2014
	(Thousands of Dollars)
Prepaid expenses	$	16,331	$	16,140
Derivative assets	11,402		16,362
Other	3,443		3,442
Other current assets	$	31,176	$	35,944

PROPERTY, PLANT AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2015

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]

Property, plant and equipment, at cost, consisted of the following:



	Estimated Useful Lives			December 31,
	Estimated Useful Lives			2015			2014
	(Years)			(Thousands of Dollars)
Land		-		$	140,292		$	120,351
Land and leasehold improvements	5	-	40	186,848			160,283
Buildings	15	-	40	137,269			134,857
Pipelines, storage and terminals	20	-	40	4,399,378			3,963,134
Rights-of-way	20	-	40	194,055			160,008
Construction in progress		-		151,318			276,763
Total				5,209,160			4,815,396
Less accumulated depreciation and amortization				(1,525,589		)	(1,354,664		)
Property, plant and equipment, net				$	3,683,571		$	3,460,732

INTANGIBLE ASSETS AND OTHER LONG-TERM ASSETS (Tables)

12 Months Ended

Dec. 31, 2015

Intangible asset and Other long-term assets [Abstract]

Schedule of Finite-Lived Intangible Assets by Major Class [Table Text Block]

Intangible assets are recorded at cost and are amortized on a straight-line basis over 10 to 47 years. Intangible assets consisted of the following:



	December 31, 2015					December 31, 2014
	Cost		Accumulated Amortization			Cost		Accumulated Amortization
	(Thousands of Dollars)
Customer relationships	$	196,616	$	(86,370	)	$	126,566	$	(69,711	)
Other	2,359		(594		)	2,359		(544		)
Total	$	198,975	$	(86,964	)	$	128,925	$	(70,255	)

Schedule of Other Long-Term Assets [Table Text Block]

Other long-term assets, net consisted of the following:



	December 31,
	2015		2014
	(Thousands of Dollars)
Axeon Term Loan	$	170,352	$	169,235
Amount remaining in trust for the Gulf Opportunity Zone revenue bonds (Note 13)	54,822		72,240
Ammonia pipeline linefill and tank heel inventory	35,178		35,686
Deferred financing costs	29,939		32,957
Other	30,043		4,048
Other long-term assets, net	$	320,334	$	314,166

GOODWILL (Tables)

12 Months Ended

Dec. 31, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill [Table Text Block]

Changes in the carrying amount of goodwill by segment were as follows:



	Pipeline		Storage			Fuels Marketing			Total
	(Thousands of Dollars)
Balances as of January 1, 2014 and December 31, 2014:
Goodwill	$	306,207	$	612,012		$	53,255		$	971,474
Accumulated impairment losses	—		(331,913		)	(22,132		)	(354,045		)
Net goodwill	306,207		280,099			31,123			617,429

Activity for the year ended December 31, 2015:
Linden Acquisition final purchase price allocation	—		79,208			—			79,208

Balances as of December 31, 2015:
Goodwill	306,207		691,220			53,255			1,050,682
Accumulated impairment losses	—		(331,913		)	(22,132		)	(354,045		)
Net goodwill	$	306,207	$	359,307		$	31,123		$	696,637

ACCRUED LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2015

Accrued Liabilities, Current [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

Accrued liabilities consisted of the following:



	December 31,
	2015		2014
	(Thousands of Dollars)
Derivative liabilities	$	121	$	4,623
Employee wages and benefit costs	31,143		32,349
Unearned income	14,290		10,884
Other	9,640		13,169
Accrued liabilities	$	55,194	$	61,025

DEBT (Tables)

12 Months Ended

Dec. 31, 2015

Debt Disclosure [Abstract]

Schedule of Long-term Debt Instruments [Table Text Block]

Long-term debt consisted of the following:



				December 31,
	Maturity			2015		2014
				(Thousands of Dollars)
$1.5 billion revolving credit agreement		2019		$	882,664	$	601,496
4.75% senior notes		2022		250,000		250,000
6.75% senior notes		2021		300,000		300,000
4.80% senior notes		2020		450,000		450,000
7.65% senior notes		2018		350,000		350,000
7.625% subordinated notes		2043		402,500		402,500
Gulf Opportunity Zone revenue bonds	2038	thru	2041	365,440		365,440
Receivables Financing Agreement		2018		53,500		—
Net fair value adjustments and unamortized discounts		N/A		25,245		30,016
Total long-term debt				$	3,079,349	$	2,749,452

Schedule of Maturities of Long-term Debt [Table Text Block]

The long-term debt repayments are due as follows (in thousands):



2016 - 2017	$	—
2018	403,500
2019	882,664
2020	450,000
Thereafter	1,317,940
Total repayments	3,054,104
Net fair value adjustments and unamortized discounts	25,245
Total long-term debt	$	3,079,349

Schedule of GoZone Bonds [Table Text Block]

The following table summarizes the Gulf Opportunity Zone Revenue Bonds outstanding as of December 31, 2015:



Date Issued	Maturity Date	Amount Outstanding		Amount of Letter of Credit		Amount Received from Trustee		Amount Remaining in Trust		Average Annual Interest Rate
		(Thousands of Dollars)
June 26, 2008	June 1, 2038	$	55,440	$	56,169	$	55,440	$	—	0.1	%
July 15, 2010	July 1, 2040	100,000		101,315		100,000		—		0.1	%
October 7, 2010	October 1, 2040	50,000		50,658		43,441		6,806		0.1	%
December 29, 2010	December 1, 2040	85,000		86,118		37,528		48,016		0.1	%
August 29, 2011	August 1, 2041	75,000		75,986		75,000		—		0.1	%
	Total	$	365,440	$	370,246	$	311,409	$	54,822

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=34725769&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

+ Details

HEALTH, SAFETY AND ENVIRONMENTAL MATTERS (Tables)

12 Months Ended

Dec. 31, 2015

Environmental Remediation Obligations [Abstract]

Schedule of Environmental Accrual Rollforward [Table Text Block]

The balance of and changes in the accruals for environmental matters were as follows:



	Year Ended December 31,
	2015			2014
	(Thousands of Dollars)
Balance as of the beginning of year	$	6,598		$	6,233
Additions to accrual	3,685			3,292
Payments	(2,574		)	(2,878		)
Foreign currency translation	(42		)	(49		)
Balance as of the end of year	$	7,667		$	6,598

Environmental Accruals By Balance Sheet Location [Table Text Block]

Accruals for environmental matters are included in the consolidated balance sheets as follows:



	December 31,
	2015		2014
	(Thousands of Dollars)
Accrued liabilities	$	4,350	$	3,518
Other long-term liabilities	3,317		3,080
Accruals for environmental matters	$	7,667	$	6,598

COMMITMENTS AND CONTINGENCIES (Tables)

12 Months Ended

Dec. 31, 2015

Commitments and Contingencies Disclosure [Abstract]

Schedule of Future Minimum Payments for Operating Leases and Purchase Obligations [Table Text Block]

Future minimum rental payments applicable to all noncancellable operating leases and purchase obligations as of December 31, 2015 are as follows:



	Payments Due by Period
	2016		2017		2018		2019		2020		There- after		Total
	(Thousands of Dollars)
Operating leases	$	31,969	$	27,919	$	25,175	$	18,522	$	6,991	$	65,258	$	175,834
Purchase obligations	6,920		3,673		2,286		1,441		9		—		14,329

FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Dec. 31, 2015

Fair Value Disclosures [Abstract]

Fair Value, Measurement Inputs, Disclosure [Text Block]

The following assets and liabilities are measured at fair value on a recurring basis:



	December 31, 2015
	Level 1			Level 2			Level 3			Total
	(Thousands of Dollars)
Assets:
Other current assets:
Product imbalances	$	179		$	—		$	—		$	179
Commodity derivatives	11,325			77			—			11,402
Other long-term assets, net:
Interest rate swaps	—			2,755			—			2,755
Total	$	11,504		$	2,832		$	—		$	14,336
Liabilities:
Accrued liabilities:
Product imbalances	$	(419	)	$	—		$	—		$	(419	)
Commodity derivatives	—			(120		)	—			(120		)
Other long-term liabilities:
Guarantee liability	—			—			(1,697		)	(1,697		)
Interest rate swaps	—			(1,452		)	—			(1,452		)
Total	$	(419	)	$	(1,572	)	$	(1,697	)	$	(3,688	)



	December 31, 2014
	Level 1			Level 2			Level 3			Total
	(Thousands of Dollars)
Assets:
Other current assets:
Product imbalances	$	117		$	—		$	—		$	117
Commodity derivatives	11,009			5,353			—			16,362
Total	$	11,126		$	5,353		$	—		$	16,479
Liabilities:
Accrued liabilities:
Product imbalances	$	(1,388	)	$	—		$	—		$	(1,388	)
Commodity derivatives	—			(4,623		)	—			(4,623		)
Other long-term liabilities:
Guarantee liability	—			—			(580		)	(580		)
Total	$	(1,388	)	$	(4,623	)	$	(580	)	$	(6,591	)

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

The following table summarizes the activity in our Level 3 liabilities:



	Year Ended December 31, 2015
	(Thousands of Dollars)
Beginning balance	$	580
Adjustment to guarantee liability	1,117
Ending balance	$	1,697

Fair Value and Carrying Value of Debt and Note Receivable [Text Block]

The estimated fair values and carrying amounts of the long-term debt and the Axeon Term Loan were as follows:



	December 31, 2015				December 31, 2014
	Fair Value		Carrying Amount		Fair Value		Carrying Amount
	(Thousands of Dollars)
Long-term debt	$	2,929,438	$	3,079,349	$	2,764,242	$	2,749,452
Axeon Term Loan	$	172,123	$	170,352	$	164,386	$	169,235

DERIVATIVES AND RISK MANAGEMENT ACTIVITIES (Tables)

12 Months Ended

Dec. 31, 2015

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Text Block]

The fair values of our derivative instruments included in our consolidated balance sheets were as follows:



		Asset Derivatives				Liability Derivatives
	Balance Sheet Location	December 31,
	Balance Sheet Location	2015		2014		2015			2014
		(Thousands of Dollars)
Derivatives Designated as Hedging Instruments:
Commodity contracts	Other current assets	$	1,937	$	5,609	$	(23	)	$	—
Interest rate swaps	Other long-term assets, net	2,755		—		—			—
Interest rate swaps	Other long-term liabilities	—		—		(1,452		)	—
Total		4,692		5,609		(1,475		)	—

Derivatives Not Designated as Hedging Instruments:
Commodity contracts	Other current assets	34,016		38,704		(24,528		)	(27,951		)
Commodity contracts	Accrued liabilities	117		13,081		(237		)	(17,704		)
Total		34,133		51,785		(24,765		)	(45,655		)

Total Derivatives		$	38,825	$	57,394	$	(26,240	)	$	(45,655	)

Offsetting Assets [Table Text Block]

The following are the net amounts presented on the consolidated balance sheets:



	December 31,
Commodity Contracts	2015			2014
	(Thousands of Dollars)
Net amounts of assets presented in the consolidated balance sheets	$	11,402		$	16,362
Net amounts of liabilities presented in the consolidated balance sheets	$	(120	)	$	(4,623	)

Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance [Text Block]

The earnings impact of our commodity contracts, for which gains and/or losses are recognized in "Cost of product sales" on the consolidated income statements, was as follows:



	Year Ended December 31,
	2015			2014			2013
	(Thousands of Dollars)
Derivatives Designated as Fair Value Hedging Instruments:
Gain (loss) recognized in income on derivative	$	21,589		$	21,951		$	3,964
Gain (loss) recognized in income on hedged item	(18,047		)	(21,587		)	(6,327		)
Gain (loss) recognized in income for ineffective portion	3,542			364			(2,363		)

Derivatives Not Designated as Hedging Instruments:
Gain (loss) recognized in income on derivative	$	2,208		$	18,407		$	(5,323	)

The earnings impact of our interest rate swaps was as follows:



	Year Ended December 31,
	2015			2014			2013
	(Thousands of Dollars)
Derivatives Designated as Cash Flow Hedging Instruments:
Gain (loss) recognized in other comprehensive income on derivative (effective portion)	$	1,303		$	—		$	7,213
Gain (loss) reclassified from AOCI into interest expense, net (effective portion) (a)	(9,802		)	(10,663		)	(7,570		)


(a)	As of December 31, 2015, we expect to reclassify a loss of $8.3 million to "Interest expense, net" within the next twelve months associated with unwound forward-starting interest rate swaps.

RELATED PARTY TRANSACTIONS (Tables)

12 Months Ended

Dec. 31, 2015

The following table summarizes information pertaining to related party transactions:



	Year Ended December 31,
	2015		2014		2013
	(Thousands of Dollars)
Revenues	$	—	$	929	$	14,897
Operating expenses	$	135,565	$	125,736	$	122,677
General and administrative expenses	$	66,769	$	66,910	$	58,602
Interest income	$	—	$	1,055	$	6,113
Revenues included in discontinued operations, net of tax	$	—	$	528	$	3,720
Expenses included in discontinued operations, net of tax	$	2	$	1,680	$	6,051

EMPLOYEE BENEFIT PLANS AND LONG-TERM INCENTIVE PLANS (Tables)

12 Months Ended

Dec. 31, 2015

Employee Benefits and Share-based Compensation [Abstract]

Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]

The number of awards granted under the above-noted plans were as follows:



		Year Ended December 31,
	Vesting	2015	2014	2013
2000 LTIP:
Performance awards	(a)	29,633	28,841	38,786
Restricted units (b)	1/5 per year	250,563	208,714	269,182
Restricted units (grants to non-employee directors of NuStar GP, LLC)	1/3 per year	7,553	7,009	8,904
2006 LTIP:
Restricted units	1/5 per year	26,240	16,895	18,620
Restricted units (grants to non-employee directors of NuStar GP Holdings) (c)	1/3 per year	12,814	8,911	13,183


(a)	Performance awards vest 1/3 per year if certain performance measures are met, as defined in the award terms.


(b)	The 2000 LTIP restricted unit grants include 2,835, 2,844 and 3,882 restricted unit awards granted to certain international employees for the years ended December 31, 2015, 2014 and 2013 respectively, that vest 1/3 per year, as defined in the award terms.


(c)	We do not reimburse NuStar GP, LLC for compensation expense relating to these awards.

Schedule of Compensation Expense for Long Term Incentive Plans and Benefit Plans [Table Text Block]

Our share of compensation expense related to the benefit plans and long-term incentive plans sponsored by NuStar GP, LLC described above is as follows:



	Year Ended December 31,
	2015		2014		2013
	(Thousands of Dollars)
Benefit plans	$	13,215	$	11,385	$	27,741
Long-term incentive plans	$	6,397	$	10,934	$	7,369

OTHER INCOME (Tables)

12 Months Ended

Dec. 31, 2015

Other Income and Expenses [Abstract]

Schedule of Other Income (Expense)

Other income consisted of the following:



	Year Ended December 31,
	2015		2014		2013
	(Thousands of Dollars)
Gain associated with Linden Acquisition	$	56,277	$	—	$	—
Foreign exchange gains	3,891		2,057		7,707
Gain from sale or disposition of assets	1,617		642		(524		)
Other, net	37		1,800		158
Other income, net	$	61,822	$	4,499	$	7,341

PARTNERS' EQUITY (Tables)

12 Months Ended

Dec. 31, 2015

Partners' Capital Notes [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

The balance of and changes in the components included in “Accumulated other comprehensive income (loss)” were as follows:



	Foreign Currency Translation			Cash Flow Hedges			Total
	(Thousands of Dollars)
Balance as of January 1, 2013	$	5,654		$	(64,519	)	$	(58,865	)
Other comprehensive (loss) income before reclassifications	(19,312		)	7,213			(12,099		)
Net loss reclassified into interest expense, net	—			7,570			7,570
Other comprehensive (loss) income	(19,312		)	14,783			(4,529		)
Balance as of December 31, 2013	(13,658		)	(49,736		)	(63,394		)
Other comprehensive loss before reclassifications	(15,181		)	—			(15,181		)
Net loss reclassified into interest expense, net	—			10,663			10,663
Other comprehensive (loss) income	(15,181		)	10,663			(4,518		)
Balance as of December 31, 2014	(28,839		)	(39,073		)	(67,912		)
Other comprehensive (loss) income before reclassifications	(31,987		)	1,303			(30,684		)
Net loss reclassified into interest expense, net	—			9,802			9,802
Other comprehensive (loss) income	(31,987		)	11,105			(20,882		)
Balance as of December 31, 2015	$	(60,826	)	$	(27,968	)	$	(88,794	)

Schedule of Calculation of Net Income Applicable to General Partner [Text Block]

The following table details the calculation of net income applicable to the general partner:



	Year Ended December 31,
	2015			2014			2013
	(Thousands of Dollars)
Net income (loss) attributable to NuStar Energy L.P.	$	306,720		$	210,773		$	(273,770	)
Less general partner incentive distribution	43,220			43,220			43,220
Net income (loss) after general partner incentive distribution	263,500			167,553			(316,990		)
General partner interest	2		%	2		%	2		%
General partner allocation of net income (loss) after general partner incentive distribution	5,270			3,352			(6,338		)
General partner incentive distribution	43,220			43,220			43,220
Net income applicable to general partner	$	48,490		$	46,572		$	36,882

Schedule of Distribution Waterfall [Table Text Block]

Our general partner is entitled to incentive distributions if the amount we distribute with respect to any quarter exceeds specified target levels shown below:



	Percentage of Distribution
Quarterly Distribution Amount per Unit	Unitholders	General Partner
Up to $0.60	98%	2%
Above $0.60 up to $0.66	90%	10%
Above $0.66	75%	25%

Schedule of Distributions To General and Limited Partners [Text Block]

The following table reflects the allocation of total cash distributions to the general and limited partners applicable to the period in which the distributions were earned:



	Year Ended December 31,
	2015		2014		2013
	(Thousands of Dollars, Except Per Unit Data)
General partner interest	$	7,844	$	7,844	$	7,844
General partner incentive distribution	43,220		43,220		43,220
Total general partner distribution	51,064		51,064		51,064
Limited partners’ distribution	341,140		341,140		341,140
Total cash distributions	$	392,204	$	392,204	$	392,204

Cash distributions per unit applicable to limited partners	$	4.380	$	4.380	$	4.380

Distributions Made To Limited And General Partners By Distribution [Table Text Block]

The following table summarizes information related to our quarterly cash distributions:



Quarter Ended	Cash Distributions Per Unit		Total Cash Distributions		Record Date	Payment Date
			(Thousands of Dollars)
December 31, 2015 (a)	$	1.095	$	98,051	February 8, 2016	February 12, 2016
September 30, 2015	$	1.095	$	98,051	November 9, 2015	November 13, 2015
June 30, 2015	$	1.095	$	98,051	August 7, 2015	August 13, 2015
March 31, 2015	$	1.095	$	98,051	May 8, 2015	May 14, 2015


(a)	The distribution was announced on January 29, 2016.

NET INCOME (LOSS) PER UNIT (Tables)

12 Months Ended

Dec. 31, 2015

Earnings Per Share [Abstract]

Schedule of Net Income Per Unit [Text Block]

The following table details the calculation of earnings per unit:



	Year Ended December 31,
	2015			2014			2013
	(Thousands of Dollars, Except Per Unit Data)
Net income (loss) attributable to NuStar Energy L.P.	$	306,720		$	210,773		$	(273,770	)
Less general partner distribution (including incentive distribution rights)	51,064			51,064			51,064
Less limited partner distribution	341,140			341,140			341,140
Distributions greater than earnings	$	(85,484	)	$	(181,431	)	$	(665,974	)

General partner earnings:
Distributions	$	51,064		$	51,064		$	51,064
Allocation of distributions greater than earnings (2%)	(1,710		)	(3,630		)	(13,318		)
Total	$	49,354		$	47,434		$	37,746

Limited partner earnings:
Distributions	$	341,140		$	341,140		$	341,140
Allocation of distributions greater than earnings (98%)	(83,774		)	(177,801		)	(652,656		)
Total	$	257,366		$	163,339		$	(311,516	)

Weighted-average limited partner units outstanding	77,886,078			77,886,078			77,886,078

Net income (loss) per unit applicable to limited partners	$	3.30		$	2.10		$	(4.00	)

STATEMENTS OF CASH FLOWS (Tables)

12 Months Ended

Dec. 31, 2015

Statement of Cash Flows [Abstract]

Schedule of Changes in Current Assets and Liabilities [Text Block]

Changes in current assets and current liabilities were as follows:



	Year Ended December 31,
	2015			2014			2013
	(Thousands of Dollars)
Decrease (increase) in current assets:
Accounts receivable	$	67,257		$	72,298		$	107,209
Receivable from related parties	—			50,918			58,692
Inventories	16,776			82,075			31,975
Other current assets	4,414			3,785			26,139
Increase (decrease) in current liabilities:
Accounts payable	(32,152		)	(153,671		)	(96,330		)
Payable to related party	(872		)	837			6,922
Accrued interest payable	941			303			9,370
Accrued liabilities	(7,834		)	22,980			(32,452		)
Taxes other than income tax	(1,522		)	4,341			(87		)
Income tax payable	3,551			(1,448		)	1,338
Changes in current assets and current liabilities	$	50,559		$	82,418		$	112,776

Schedule of Supplemental Cash Flow Information [Text Block]

Cash flows related to interest and income taxes were as follows:



	Year Ended December 31,
	2015		2014		2013
	(Thousands of Dollars)
Cash paid for interest, net of amount capitalized	$	133,388	$	129,377	$	113,805
Cash paid for income taxes, net of tax refunds received	$	9,971	$	6,699	$	11,386

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Components of income tax expense related to certain of our continuing operations conducted through separate taxable wholly owned corporate subsidiaries were as follows:



	Year Ended December 31,
	2015			2014			2013
	(Thousands of Dollars)
Current:
U.S.	$	908		$	(182	)	$	3,098
Foreign	9,820			7,516			9,273
Foreign withholding tax	1,926			—			—
Total current	12,654			7,334			12,371

Deferred:
U.S.	1,022			1,889			1,687
Foreign	(1,464		)	1,578			(1,305		)
Foreign withholding tax	2,500			—			—
Total deferred	2,058			3,467			382

Total income tax expense	$	14,712		$	10,801		$	12,753

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The tax effects of significant temporary differences representing deferred income tax assets and liabilities were as follows:



	December 31,
	2015			2014
	(Thousands of Dollars)
Deferred income tax assets:
Net operating losses	$	33,043		$	35,698
Environmental and legal reserves	894			664
Allowance for bad debt	2,698			1,261
Other	1,758			1,827
Total deferred income tax assets	38,393			39,450
Less: Valuation allowance	(13,151		)	(14,532		)
Net deferred income tax assets	25,242			24,918

Deferred income tax liabilities:
Property, plant and equipment	(44,880		)	(47,797		)
Foreign withholding tax	(2,314		)	—
Total deferred income tax liabilities	(47,194		)	(47,797		)

Net deferred income tax liability	$	(21,952	)	$	(22,879	)

Reported on the consolidated balance sheets as:
Deferred income tax asset	$	2,858		$	4,429
Deferred income tax liability	(24,810		)	(27,308		)
Net deferred income tax liability	$	(21,952	)	$	(22,879	)

SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 31, 2015

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment [Text Block]

Results of operations for the reportable segments were as follows:



	Year Ended December 31,
	2015			2014			2013
	(Thousands of Dollars)
Revenues:
Pipeline:
Third parties	$	508,522		$	477,030		$	411,529
Storage:
Third parties	599,302			537,142			518,253
Intersegment	25,606			26,435			32,044
Related party	—			929			6,252
Total storage	624,908			564,506			556,549
Fuels marketing:
Third parties	976,216			2,060,017			2,519,053
Related party	—			—			8,645
Total fuels marketing	976,216			2,060,017			2,527,698
Consolidation and intersegment eliminations	(25,606		)	(26,435		)	(32,044		)
Total revenues	$	2,084,040		$	3,075,118		$	3,463,732

Depreciation and amortization expense:
Pipeline	$	84,951		$	77,691		$	68,871
Storage	116,768			103,848			99,868
Fuels marketing	—			16			27
Total segment depreciation and amortization expense	201,719			181,555			168,766
Other depreciation and amortization expense	8,491			10,153			10,155
Total depreciation and amortization expense	$	210,210		$	191,708		$	178,921

Operating income (loss):
Pipeline	$	270,349		$	245,233		$	208,293
Storage	217,818			183,104			(127,484		)
Fuels marketing	13,507			24,805			(126		)
Consolidation and intersegment eliminations	42			(32		)	1,437
Total segment operating income	501,716			453,110			82,120
Less general and administrative expenses	102,521			96,056			91,086
Less other depreciation and amortization expense	8,491			10,153			10,155
Total operating income (loss)	$	390,704		$	346,901		$	(19,121	)

Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]

Revenues by geographic area are shown in the table below.



	Year Ended December 31,
	2015		2014		2013
	(Thousands of Dollars)
United States	$	1,599,088	$	2,276,609	$	2,340,694
Netherlands	386,282		705,207		1,027,260
Other	98,670		93,302		95,778
Consolidated revenues	$	2,084,040	$	3,075,118	$	3,463,732

Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country [Table Text Block]

Total amounts of property, plant and equipment, net by geographic area were as follows:



	December 31,
	2015		2014
	(Thousands of Dollars)
United States	$	3,049,334	$	2,809,462
Netherlands	449,406		451,564
Other	184,831		199,706
Consolidated long-lived assets	$	3,683,571	$	3,460,732

Schedule of Segment Reporting Information Assets By Segment [Text Block]

Total assets by reportable segment were as follows:



	December 31,
	2015		2014
	(Thousands of Dollars)
Pipeline	$	2,051,866	$	1,962,821
Storage	2,438,621		2,241,573
Fuels marketing	156,866		227,642
Total segment assets	4,647,353		4,432,036
Other partnership assets	501,909		486,760
Total consolidated assets	$	5,149,262	$	4,918,796

Schedule of Capital Expenditures, by Segment [Table Text Block]

Capital expenditures, including acquisitions and investments in other noncurrent assets, by reportable segment were as follows:



	Year Ended December 31,
	2015		2014		2013
	(Thousands of Dollars)
Pipeline	$	175,657	$	244,713	$	165,096
Storage	285,258		108,457		170,637
Fuels marketing	—		—		69
Other partnership assets	9,957		3,795		7,518
Total capital expenditures	$	470,872	$	356,965	$	343,320

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (Tables)

12 Months Ended

Dec. 31, 2015

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS [Abstract]

Condensed Consolidating Balance Sheets [Table Text Block]

Condensed Consolidating Balance Sheets

December 31, 2015

(Thousands of Dollars)



	NuStar Energy		NuStar Logistics		NuPOP		Non-Guarantor Subsidiaries		Eliminations			Consolidated
Assets
Cash and cash equivalents	$	885	$	4	$	—	$	117,973	$	—		$	118,862
Receivables, net	—		419		—		144,645		—			145,064
Inventories	—		1,776		3,648		33,325		—			38,749
Other current assets	140		11,026		497		19,513		—			31,176
Intercompany receivable	—		1,610,370		—		—		(1,610,370		)	—
Total current assets	1,025		1,623,595		4,145		315,456		(1,610,370		)	333,851
Property, plant and equipment, net	—		1,915,370		570,415		1,197,786		—			3,683,571
Intangible assets, net	—		48,961		—		63,050		—			112,011
Goodwill	—		149,453		170,652		376,532		—			696,637
Investment in wholly owned subsidiaries	2,205,904		48,547		1,031,162		915,115		(4,200,728		)	—
Deferred income tax asset	—		—		—		4,037		(1,179		)	2,858
Other long-term assets, net	933		279,063		26,329		14,009		—			320,334
Total assets	$	2,207,862	$	4,064,989	$	1,802,703	$	2,885,985	$	(5,812,277	)	$	5,149,262
Liabilities and Partners’ Equity
Payables	$	12	$	52,650	$	11,193	$	76,091	$	—		$	139,946
Short-term debt	—		84,000		—		—		—			84,000
Accrued interest payable	—		34,271		—		15		—			34,286
Accrued liabilities	723		32,816		5,753		15,902		—			55,194
Taxes other than income tax	126		6,452		3,325		2,907		—			12,810
Income tax payable	—		1,362		9		4,606		—			5,977
Intercompany payable	508,363		—		858,018		243,989		(1,610,370		)	—
Total current liabilities	509,224		211,551		878,298		343,510		(1,610,370		)	332,213
Long-term debt	—		3,025,849		—		53,500		—			3,079,349
Long-term payable to related party	—		26,638		—		5,442		—			32,080
Deferred income tax liability	—		1,143		36		24,810		(1,179		)	24,810
Other long-term liabilities	—		37,209		9,294		24,463		—			70,966
Total partners’ equity	1,698,638		762,599		915,075		2,434,260		(4,200,728		)	1,609,844
Total liabilities and partners’ equity	$	2,207,862	$	4,064,989	$	1,802,703	$	2,885,985	$	(5,812,277	)	$	5,149,262

Condensed Consolidating Balance Sheets

December 31, 2014

(Thousands of Dollars)



	NuStar Energy		NuStar Logistics		NuPOP		Non-Guarantor Subsidiaries		Eliminations			Consolidated
Assets
Cash and cash equivalents	$	923	$	6	$	—	$	86,983	$	—		$	87,912
Receivables, net	—		47,038		18,347		143,093		—			208,478
Inventories	—		1,998		3,768		49,989		(42		)	55,713
Other current assets	—		10,403		418		25,239		(116		)	35,944
Assets held for sale	—		—		—		1,100		—			1,100
Intercompany receivable	—		1,438,675		—		—		(1,438,675		)	—
Total current assets	923		1,498,120		22,533		306,404		(1,438,833		)	389,147
Property, plant and equipment, net	—		1,820,126		559,808		1,080,798		—			3,460,732
Intangible assets, net	—		55,801		—		2,869		—			58,670
Goodwill	—		149,453		170,652		297,324		—			617,429
Investment in wholly owned subsidiaries	2,289,673		37,179		910,394		913,343		(4,150,589		)	—
Investment in joint venture	—		—		—		74,223		—			74,223
Deferred income tax asset	—		—		—		4,429		—			4,429
Other long-term assets, net	673		279,058		26,329		8,106		—			314,166
Total assets	$	2,291,269	$	3,839,737	$	1,689,716	$	2,687,496	$	(5,589,422	)	$	4,918,796
Liabilities and Partners’ Equity
Payables	$	—	$	60,687	$	8,211	$	108,286	$	—		$	177,184
Short-term debt	—		77,000		—		—		—			77,000
Accrued interest payable	—		33,340		—		5		—			33,345
Accrued liabilities	862		32,178		6,965		21,020		—			61,025
Taxes other than income tax	125		7,896		3,099		3,001		—			14,121
Income tax payable	—		—		4		2,629		(116		)	2,517
Intercompany payable	506,160		—		751,023		181,492		(1,438,675		)	—
Total current liabilities	507,147		211,101		769,302		316,433		(1,438,791		)	365,192
Long-term debt	—		2,749,452		—		—		—			2,749,452
Long-term payable to related party	—		28,094		—		5,443		—			33,537
Deferred income tax liability	—		528		22		26,758		—			27,308
Other long-term liabilities	—		13,681		6,963		6,453		—			27,097
Total partners’ equity	1,784,122		836,881		913,429		2,332,409		(4,150,631		)	1,716,210
Total liabilities and partners’ equity	$	2,291,269	$	3,839,737	$	1,689,716	$	2,687,496	$	(5,589,422	)	$	4,918,796

Condensed Consolidating Statements of Income (Loss) [Table Text Block]

Condensed Consolidating Statements of Income

For the Year Ended December 31, 2015

(Thousands of Dollars)



	NuStar Energy			NuStar Logistics			NuPOP		Non-Guarantor Subsidiaries		Eliminations			Consolidated
Revenues	$	—		$	547,959		$	215,469	$	1,322,675	$	(2,063	)	$	2,084,040
Costs and expenses	1,717			293,708			140,081		1,259,935		(2,105		)	1,693,336
Operating (loss) income	(1,717		)	254,251			75,388		62,740		42			390,704
Equity in earnings (loss) of subsidiaries	308,437			(7,257		)	120,768		197,760		(619,708		)	—
Interest (expense) income, net	—			(137,847		)	1,611		4,368		—			(131,868		)
Other income, net	—			1,179			5		60,638		—			61,822
Income from continuing operations before income tax (benefit) expense	306,720			110,326			197,772		325,506		(619,666		)	320,658
Income tax (benefit) expense	—			(392		)	23		15,081		—			14,712
Income from continuing operations	306,720			110,718			197,749		310,425		(619,666		)	305,946
Income from discontinued operations, net of tax	—			—			—		774		—			774
Net income	$	306,720		$	110,718		$	197,749	$	311,199	$	(619,666	)	$	306,720

Condensed Consolidating Statements of Income (Loss)

For the Year Ended December 31, 2014

(Thousands of Dollars)



	NuStar Energy			NuStar Logistics			NuPOP			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Revenues	$	—		$	510,833		$	229,211		$	2,344,750		$	(9,676	)	$	3,075,118
Costs and expenses	1,753			287,614			149,955			2,298,540			(9,645		)	2,728,217
Operating (loss) income	(1,753		)	223,219			79,256			46,210			(31		)	346,901
Equity in earnings (loss) of subsidiaries	212,527			(12,798		)	62,946			142,238			(404,913		)	—
Equity in (loss) earnings of joint ventures	—			(8,278		)	—			13,074			—			4,796
Interest (expense) income, net	—			(132,274		)	89			959			—			(131,226		)
Other income (expense), net	—			511			(37		)	4,025			—			4,499
Income from continuing operations before income tax expense	210,774			70,380			142,254			206,506			(404,944		)	224,970
Income tax expense	1			5			23			10,772			—			10,801
Income from continuing operations	210,773			70,375			142,231			195,734			(404,944		)	214,169
Loss from discontinued operations, net of tax	—			(169		)	—			(3,622		)	—			(3,791		)
Net income	210,773			70,206			142,231			192,112			(404,944		)	210,378
Less net loss attributable to noncontrolling interest	—			—			—			(395		)	—			(395		)
Net income attributable to NuStar Energy L.P.	$	210,773		$	70,206		$	142,231		$	192,507		$	(404,944	)	$	210,773

Condensed Consolidating Statements of Income (Loss)

For the Year Ended December 31, 2013

(Thousands of Dollars)



	NuStar Energy			NuStar Logistics			NuPOP			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Revenues	$	—		$	415,128		$	218,591		$	2,864,160		$	(34,147	)	$	3,463,732
Costs and expenses	1,908			242,743			147,117			3,125,253			(34,168		)	3,482,853
Operating (loss) income	(1,908		)	172,385			71,474			(261,093		)	21			(19,121		)
Equity in (loss) earnings of subsidiaries	(271,862		)	16,531			(347,808		)	(281,327		)	884,466			—
Equity in (loss) earnings of joint ventures	—			(49,599		)	—			9,629			—			(39,970		)
Interest (expense) income, net	—			(116,624		)	(4,851		)	469			—			(121,006		)
Other (expense) income, net	—			(115		)	(127		)	7,583			—			7,341
(Loss) income from continuing operations before income tax expense	(273,770		)	22,578			(281,312		)	(524,739		)	884,487			(172,756		)
Income tax expense	—			579			8			12,166			—			12,753
(Loss) income from continuing operations	(273,770		)	21,999			(281,320		)	(536,905		)	884,487			(185,509		)
Loss from discontinued operations, net of tax	—			(12,317		)	—			(86,845		)	—			(99,162		)
Net (loss) income	(273,770		)	9,682			(281,320		)	(623,750		)	884,487			(284,671		)
Less net loss attributable to noncontrolling interest	—			—			—			(10,901		)	—			(10,901		)
Net (loss) income attributable to NuStar Energy L.P.	$	(273,770	)	$	9,682		$	(281,320	)	$	(612,849	)	$	884,487		$	(273,770	)

Condensed Consolidating Statements of Comprehensive Income (Loss) [Table Text Block]

Condensed Consolidating Statements of Comprehensive Income

For the Year Ended December 31, 2015

(Thousands of Dollars)



	NuStar Energy		NuStar Logistics		NuPOP		Non-Guarantor Subsidiaries			Eliminations			Consolidated
Net income	$	306,720	$	110,718	$	197,749	$	311,199		$	(619,666	)	$	306,720

Other comprehensive income:
Foreign currency translation adjustment	—		—		—		(31,987		)	—			(31,987		)
Net unrealized gain on cash flow hedges	—		1,303		—		—			—			1,303
Net loss reclassified into income on cash flow hedges	—		9,802		—		—			—			9,802
Total other comprehensive income (loss)	—		11,105		—		(31,987		)	—			(20,882		)

Comprehensive income	$	306,720	$	121,823	$	197,749	$	279,212		$	(619,666	)	$	285,838

Condensed Consolidating Statements of Comprehensive Income (Loss)

For the Year Ended December 31, 2014

(Thousands of Dollars)



	NuStar Energy		NuStar Logistics		NuPOP		Non-Guarantor Subsidiaries			Eliminations			Consolidated
Net income	$	210,773	$	70,206	$	142,231	$	192,112		$	(404,944	)	$	210,378

Other comprehensive income (loss):
Foreign currency translation adjustment	—		3,723		—		(19,337		)	—			(15,614		)
Net loss reclassified into income on cash flow hedges	—		10,663		—		—			—			10,663
Total other comprehensive income (loss)	—		14,386		—		(19,337		)	—			(4,951		)

Comprehensive income	210,773		84,592		142,231		172,775			(404,944		)	205,427
Less comprehensive loss attributable to noncontrolling interest	—		—		—		(828		)	—			(828		)
Comprehensive income attributable to NuStar Energy L.P.	$	210,773	$	84,592	$	142,231	$	173,603		$	(404,944	)	$	206,255

Condensed Consolidating Statements of Comprehensive Income (Loss)

For the Year Ended December 31, 2013

(Thousands of Dollars)



	NuStar Energy			NuStar Logistics			NuPOP			Non-Guarantor Subsidiaries			Eliminations		Consolidated
Net (loss) income	$	(273,770	)	$	9,682		$	(281,320	)	$	(623,750	)	$	884,487	$	(284,671	)

Other comprehensive income (loss):
Foreign currency translation adjustment	—			(3,090		)	—			(16,274		)	—		(19,364		)
Net unrealized gain on cash flow hedges	—			7,213			—			—			—		7,213
Net loss reclassified into income on cash flow hedges	—			7,570			—			—			—		7,570
Total other comprehensive income (loss)	—			11,693			—			(16,274		)	—		(4,581		)

Comprehensive (loss) income	(273,770		)	21,375			(281,320		)	(640,024		)	884,487		(289,252		)
Less comprehensive loss attributable to noncontrolling interest	—			—			—			(10,953		)	—		(10,953		)
Comprehensive (loss) income attributable to NuStar Energy L.P.	$	(273,770	)	$	21,375		$	(281,320	)	$	(629,071	)	$	884,487	$	(278,299	)

Condensed Consolidating Statements of Cash Flows [Table Text Block]

Condensed Consolidating Statements of Cash Flows

For the Year Ended December 31, 2015

(Thousands of Dollars)



	NuStar Energy			NuStar Logistics			NuPOP			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Net cash provided by operating activities	$	389,967		$	237,780		$	119,928		$	365,588		$	(588,326	)	$	524,937
Cash flows from investing activities:
Capital expenditures	—			(201,388		)	(39,533		)	(83,887		)	—			(324,808		)
Change in accounts payable related to capital expenditures	—			(4,950		)	33			1,761			—			(3,156		)
Acquisitions	—			—			—			(142,500		)	—			(142,500		)
Increase in other long-term assets	—			—			—			(3,564		)	—			(3,564		)
Proceeds from sale or disposition of assets	—			10,320			22			6,790			—			17,132
Proceeds from insurance recoveries	—			—			—			4,867			—			4,867
Net cash used in investing activities	—			(196,018		)	(39,478		)	(216,533		)	—			(452,029		)
Cash flows from financing activities:
Debt borrowings	—			1,589,131			—			94,500			—			1,683,631
Debt repayments	—			(1,275,910		)	—			(41,000		)	—			(1,316,910		)
Distributions to unitholders and general partner	(392,204		)	(196,102		)	(196,102		)	(196,122		)	588,326			(392,204		)
Net intercompany activity	2,199			(155,278		)	115,652			37,427			—			—
Other, net	—			(3,605		)	—			(141		)	—			(3,746		)
Net cash used in financing activities	(390,005		)	(41,764		)	(80,450		)	(105,336		)	588,326			(29,229		)
Effect of foreign exchange rate changes on cash	—			—			—			(12,729		)	—			(12,729		)
Net (decrease) increase in cash and cash equivalents	(38		)	(2		)	—			30,990			—			30,950
Cash and cash equivalents as of the beginning of the period	923			6			—			86,983			—			87,912
Cash and cash equivalents as of the end of the period	$	885		$	4		$	—		$	117,973		$	—		$	118,862

Condensed Consolidating Statements of Cash Flows

For the Year Ended December 31, 2014

(Thousands of Dollars)



	NuStar Energy			NuStar Logistics			NuPOP			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Net cash provided by operating activities	$	390,543		$	221,422		$	111,931		$	333,936		$	(539,309	)	$	518,523
Cash flows from investing activities:
Capital expenditures	—			(273,785		)	(14,625		)	(68,555		)	—			(356,965		)
Change in accounts payable related to capital expenditures	—			8,741			789			(4,627		)	—			4,903
Proceeds from sale or disposition of assets	—			651			22			25,339			—			26,012
Increase in note receivable from Axeon	—			(13,328		)	—			—			—			(13,328		)
Investment in subsidiaries	(23		)	—			13,340			—			(13,317		)	—
Other, net	23			(45		)	—			(831		)	—			(853		)
Net cash used in investing activities	—			(277,766		)	(474		)	(48,674		)	(13,317		)	(340,231		)
Cash flows from financing activities:
Debt borrowings	—			1,318,619			—			—			—			1,318,619
Debt repayments	—			(1,121,670		)	—			—			—			(1,121,670		)
Distributions to unitholders and general partner	(392,204		)	(245,127		)	(147,077		)	(147,105		)	539,309			(392,204		)
Contributions from (distributions to) affiliates	—			—			—			(13,340		)	13,340			—
Net intercompany activity	1,680			83,387			35,620			(120,687		)	—			—
Other, net	—			(1,166		)	—			8,259			(23		)	7,070
Net cash (used in) provided by financing activities	(390,524		)	34,043			(111,457		)	(272,873		)	552,626			(188,185		)
Effect of foreign exchange rate changes on cash	—			—			—			(2,938		)	—			(2,938		)
Net increase (decrease) in cash and cash equivalents	19			(22,301		)	—			9,451			—			(12,831		)
Cash and cash equivalents as of the beginning of the period	904			22,307			—			77,532			—			100,743
Cash and cash equivalents as of the end of the period	$	923		$	6		$	—		$	86,983		$	—		$	87,912

Condensed Consolidating Statements of Cash Flows

For the Year Ended December 31, 2013

(Thousands of Dollars)



	NuStar Energy			NuStar Logistics			NuPOP			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Net cash provided by operating activities	$	390,002		$	210,742		$	84,490		$	192,228		$	(392,243	)	$	485,219
Cash flows from investing activities:
Capital expenditures	—			(224,798		)	(19,049		)	(99,473		)	—			(343,320		)
Change in accounts payable related to capital expenditures	—			(9,700		)	824			3,492			—			(5,384		)
Proceeds from sale or disposition of assets	—			118,806			35			165			—			119,006
Increase in note receivable from Axeon	—			(80,961		)	—			—			—			(80,961		)
Investment in subsidiaries	(302		)	527			—			3			(228		)	—
Other, net	302			(604		)	—			—			—			(302		)
Net cash used in investing activities	—			(196,730		)	(18,190		)	(95,813		)	(228		)	(310,961		)
Cash flows from financing activities:
Debt borrowings	—			1,738,451			—			—			—			1,738,451
Debt repayments	—			(1,866,282		)	(250,000		)	(34,461		)	—			(2,150,743		)
Proceeds from note offerings, net of issuance costs	—			686,863			—			—			—			686,863
Distributions to unitholders and general partner	(392,204		)	(392,204		)	—			(39		)	392,243			(392,204		)
Payments for termination of interest rate swaps	—			(33,697		)	—			—			—			(33,697		)
Contributions from (distributions to) affiliates	—			302			—			(530		)	228			—
Net intercompany activity	(3,880		)	(128,277		)	183,700			(51,543		)	—			—
Other, net	(47		)	2,027			—			—			—			1,980
Net cash (used in) provided by financing activities	(396,131		)	7,183			(66,300		)	(86,573		)	392,471			(149,350		)
Effect of foreign exchange rate changes on cash	—			—			—			(7,767		)	—			(7,767		)
Net (decrease) increase in cash and cash equivalents	(6,129		)	21,195			—			2,075			—			17,141
Cash and cash equivalents as of the beginning of the period	7,033			1,112			—			75,457			—			83,602
Cash and cash equivalents as of the end of the period	$	904		$	22,307		$	—		$	77,532		$	—		$	100,743

QUARTERLY FINANCIAL DATA (UNAUDITED) (Tables)

12 Months Ended

Dec. 31, 2015

Selected Quarterly Financial Information [Abstract]

Schedule of Quarterly Financial Information [Table Text Block]

The following table summarizes quarterly financial data for the years ended December 31, 2015 and 2014:



	First Quarter			Second Quarter			Third Quarter		Fourth Quarter			Total
	(Thousands of Dollars, Except Per Unit Data)
2015:
Revenues	$	554,944		$	570,611		$	493,566	$	464,919		$	2,084,040
Operating income	$	99,281		$	92,405		$	100,994	$	98,024		$	390,704
Income from continuing operations	$	127,125		$	54,325		$	65,016	$	59,480		$	305,946
Income from discontinued operations, net of tax	774			—			—		—			774
Net income	$	127,899		$	54,325		$	65,016	$	59,480		$	306,720
Net income per unit applicable to limited partners:
Continuing operations	$	1.46		$	0.54		$	0.68	$	0.61		$	3.29
Discontinued operations	0.01			—			—		—			0.01
Total	$	1.47		$	0.54		$	0.68	$	0.61		$	3.30
Cash distributions per unit applicable to limited partners	$	1.095		$	1.095		$	1.095	$	1.095		$	4.380

2014:
Revenues	$	849,213		$	749,745		$	794,422	$	681,738		$	3,075,118
Operating income	$	81,103		$	89,354		$	95,098	$	81,346		$	346,901
Income from continuing operations	$	42,996		$	57,187		$	59,117	$	54,869		$	214,169
(Loss) income from discontinued operations, net of tax	(3,359		)	(1,788		)	2,831		(1,475		)	(3,791		)
Net income	$	39,637		$	55,399		$	61,948	$	53,394		$	210,378
Net income (loss) per unit applicable to limited partners:
Continuing operations	$	0.40		$	0.58		$	0.61	$	0.55		$	2.14
Discontinued operations	(0.04		)	(0.02		)	0.03		(0.01		)	(0.04		)
Total	$	0.36		$	0.56		$	0.64	$	0.54		$	2.10
Cash distributions per unit applicable to limited partners	$	1.095		$	1.095		$	1.095	$	1.095		$	4.380

ORGANIZATION AND OPERATIONS Segment Information, Narrative (Details) bbl in Millions	12 Months Ended
	Dec. 31, 2015 mi bbl
Organization and Operations [Abstract]
Total ownership interest held by general partner	14.90%
Segment Information
Number of business segments	3
Pipeline Segment \| Central West Refined Products Pipelines
Segment Information
Pipeline length, in miles	3,140
Pipeline Segment \| Crude Oil Pipelines
Segment Information
Pipeline length, in miles	1,200
Storage capacity, in barrels \| bbl	4.0
Pipeline Segment \| East and North Pipelines
Segment Information
Pipeline length, in miles	2,360
Storage capacity, in barrels \| bbl	6.4
Pipeline Segment \| Ammonia Pipeline
Segment Information
Pipeline length, in miles	2,000
Storage Segment
Segment Information
Storage capacity, in barrels \| bbl	82.9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES General, Narrative (Details) bbl in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013	Jan. 02, 2015 bbl	Feb. 26, 2014
Business Acquisition [Line Items]
Unrecognized tax benefits	$ 0.0	$ 0.0
Tax years subject to examination	For U.S. federal and state purposes, as well as for our major non-U.S. jurisdictions, tax years subject to examination are 2011 through 2014, according to standard statute of limitations.
Asset retirement obligation	$ 0.6	$ 0.8
Environmental remediation costs, time period used, in years	20 years
Limited Partners Ownership Interest	98.00%	98.00%	98.00%
General Partner Ownership Interest	2.00%	2.00%	2.00%
Linden Acquisition
Business Acquisition [Line Items]
Acquired Storage Capacity \| bbl				4.3
Axeon [Member]
Business Acquisition [Line Items]
Ownership Percentage of Entity Sold					50.00%

ACQUISITIONS Linden, Narrative (Details) $ in Thousands, bbl in Millions		12 Months Ended
	Jan. 02, 2015 USD ($) bbl	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Business Acquisition [Line Items]
Gain associated with the Linden Acquisition		$ (56,277)	$ 0	$ 0
Linden Acquisition
Business Acquisition [Line Items]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Including Subsequent Acquisition, Percentage	100.00%
Acquired Storage Capacity \| bbl	4.3
Equity method investment, ownership percentage by joint venture partner	50.00%
Business Combination, Step Acquisition, Equity Interest in Acquiree, Percentage	50.00%
Acquisition date fair value of previously held equity interest	$ 128,000
Gain associated with the Linden Acquisition	$ (56,300)

ACQUISITIONS Linden, Table (Details) - USD ($) $ in Thousands		12 Months Ended
	Jan. 02, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Business Acquisition [Line Items]
Goodwill		$ 696,637	$ 617,429	$ 617,429
Linden Acquisition
Business Acquisition [Line Items]
Cash paid for the Linden Acquisition	$ 142,500
Fair value of liabilities assumed	22,865
Consideration	165,365
Acquisition date fair value of previously held equity interest	128,000
Total	293,365
Current assets (a)	9,513
Property, plant and equipment	134,484
Goodwill	79,208
Intangible assets (b)	70,050
Other long-term assets	110
Purchase price allocation	293,365
Contingent gain receivable	$ 7,800
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		10 years

DISPOSITIONS Narrative 1 (Details) $ in Thousands, bbl in Millions	1 Months Ended	9 Months Ended	12 Months Ended
	Jan. 31, 2015 USD ($) bbl	Sep. 30, 2014 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Dispositions and Discontinued operations [Line Items]
Proceeds from sale or disposition of assets			$ 17,132	$ 26,012	$ 119,006
One Terminal Sale [Member]
Dispositions and Discontinued operations [Line Items]
Sold Storage Capacity (in barrels) \| bbl	0.1
Proceeds from sale or disposition of assets	$ 1,100
Turkey Ownership Interest [Member]
Dispositions and Discontinued operations [Line Items]
Ownership Percentage of Entity Sold		75.00%
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax		$ 3,700
Terminals Held for Sale [Member]
Dispositions and Discontinued operations [Line Items]
Interest expense allocated to discontinued operations				$ 800	1,400
Asset impairment loss					$ 102,529

DISPOSITIONS Table 1 (Details) - Terminals Held for Sale [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($)
Dispositions and Discontinued operations [Line Items]
Asset impairment loss	$ 102,529
Property, plant and equipment, net
Dispositions and Discontinued operations [Line Items]
Asset impairment loss	68,213
Intangible assets, net (customer relationships)
Dispositions and Discontinued operations [Line Items]
Asset impairment loss	6,856
Goodwill
Dispositions and Discontinued operations [Line Items]
Asset impairment loss	$ 27,460

DISPOSITIONS Narrative 2 (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
DISPOSITIONS Narrative 2 (Details) - USD ($) $ in Thousands	Jan. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Dispositions and Discontinued operations [Line Items]
Proceeds from sale or disposition of assets		$ 17,132	$ 26,012	$ 119,006
Gain from sale or disposition of assets		$ 1,617	$ 642	(524)
San Antonio Refinery Sale
Dispositions and Discontinued operations [Line Items]
Disposal Date	Jan. 01, 2013
Proceeds from sale or disposition of assets	$ 117,000
Gain from sale or disposition of assets				$ 9,300

DISPOSITIONS Table 2 (Details) - USD ($) $ in Thousands	12 Months Ended
DISPOSITIONS Table 2 (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Discontinued Operations and Disposal Groups [Abstract]
Revenues	$ 208	$ 4,265	$ 7,758
Income (loss) before income tax expense	$ 774	$ (3,791)	$ (106,033)

- Definition

Amount before tax of income (loss) from a discontinued operation. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.

+ References + Details

DISPOSITIONS Narrative 3 (Details) - USD ($) $ in Millions	Dec. 31, 2015	Feb. 26, 2014	Feb. 25, 2014
Axeon [Member]
Dispositions and Discontinued operations [Line Items]
Ownership Percentage of Entity Sold		50.00%
Axeon [Member]
Dispositions and Discontinued operations [Line Items]
Maximum Amount Available, Credit Facility to Related Party			$ 250.0
Axeon [Member]
Dispositions and Discontinued operations [Line Items]
Term Loan Receivable	$ 190.0

ALLOWANCE FOR DOUBTFUL ACCOUNTS Table (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accounts Receivable Additional Disclosures [Abstract]
Balance as of beginning of year	$ 7,808	$ 1,224	$ 808
Increase in allowance, net	965	7,649	1,039
Accounts charged against the allowance	(300)	(1,065)	(625)
Foreign currency translation	0	0	2
Balance as of end of year	$ 8,473	$ 7,808	$ 1,224

INVENTORIES Table (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Inventory [Line Items]
Crude oil and refined petroleum products	$ 30,154	$ 46,733
Materials and supplies	8,595	8,980
Total	$ 38,749	$ 55,713

OTHER CURRENT ASSETS Table (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Prepaid Expense and Other Assets, Current [Abstract]
Prepaid expenses	$ 16,331	$ 16,140
Derivative assets	11,402	16,362
Other	3,443	3,442
Other current assets	$ 31,176	$ 35,944

PROPERTY, PLANT AND EQUIPMENT Table (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Total	$ 5,209,160	$ 4,815,396
Less accumulated depreciation and amortization	(1,525,589)	(1,354,664)
Property, plant and equipment, net	3,683,571	3,460,732
Land
Property, Plant and Equipment [Line Items]
Total	140,292	120,351
Land and leasehold improvements
Property, Plant and Equipment [Line Items]
Total	186,848	160,283
Buildings
Property, Plant and Equipment [Line Items]
Total	137,269	134,857
Pipelines, storage and terminals
Property, Plant and Equipment [Line Items]
Total	4,399,378	3,963,134
Rights-of-way
Property, Plant and Equipment [Line Items]
Total	194,055	160,008
Construction in progress
Property, Plant and Equipment [Line Items]
Total	$ 151,318	$ 276,763
Minimum [Member] \| Land and leasehold improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Minimum [Member] \| Buildings
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	15 years
Minimum [Member] \| Pipelines, storage and terminals
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	20 years
Minimum [Member] \| Rights-of-way
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	20 years
Maximum [Member] \| Land and leasehold improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	40 years
Maximum [Member] \| Buildings
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	40 years
Maximum [Member] \| Pipelines, storage and terminals
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	40 years
Maximum [Member] \| Rights-of-way
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	40 years

PROPERTY, PLANT AND EQUIPMENT Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Abstract]
Capitalized interest costs	$ 5.5	$ 5.7	$ 4.5
Depreciation and amortization expense for property, plant and equipment	$ 192.3	$ 177.3	$ 168.8

INTANGIBLE ASSETS AND OTHER LONG-TERM ASSETS Table 1 (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Intangible Assets [Line Items]
Cost	$ 198,975	$ 128,925
Accumulated Amortization	(86,964)	(70,255)
Customer relationships
Intangible Assets [Line Items]
Cost	196,616	126,566
Accumulated Amortization	(86,370)	(69,711)
Other
Intangible Assets [Line Items]
Cost	2,359	2,359
Accumulated Amortization	$ (594)	$ (544)
Minimum [Member]
Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	10 years
Maximum [Member]
Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	47 years

INTANGIBLE ASSETS AND OTHER LONG-TERM ASSETS Table 2 (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Schedule of Other Long-Term Assets [Line Items]
Ammonia pipeline linefill and tank heel inventory	$ 35,178	$ 35,686
Deferred financing costs	29,939	32,957
Other	30,043	4,048
Other long-term assets, net	320,334	314,166
Axeon [Member]
Schedule of Other Long-Term Assets [Line Items]
Axeon Term Loan	170,352	169,235
Gulf Opportunity Zone revenue bonds
Schedule of Other Long-Term Assets [Line Items]
Amount remaining in trust for the Gulf Opportunity Zone revenue bonds (Note 13)	$ 54,822	$ 72,240

INTANGIBLE ASSETS AND OTHER LONG-TERM ASSETS Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Feb. 26, 2014
Schedule of Other Long-Term Assets [Line Items]
Investment in joint venture	$ 0	$ 74,223,000
Amortization expense	16,700,000	12,600,000	$ 13,800,000
2016	13,840,000
2017	13,840,000
2018	13,840,000
2019	13,840,000
2020	13,840,000
Axeon [Member]
Schedule of Other Long-Term Assets [Line Items]
Carrying amount, Axeon Term Loan	170,352,000	169,235,000
Term Loan Receivable	190,000,000
Guarantee liability	1,700,000	$ 600,000
Maximum Amount Guarantees	150,000,000
Reduction in Credit Support	25,000,000
Axeon [Member]
Schedule of Other Long-Term Assets [Line Items]
Equity method losses in excess of investment				$ 21,300,000
Investment in joint venture			$ 0
Financial Standby Letter of Credit [Member] \| Axeon [Member]
Schedule of Other Long-Term Assets [Line Items]
Amount of letters of credit provided	$ 36,200,000

GOODWILL Table (Details) - USD ($) $ in Thousands	12 Months Ended
GOODWILL Table (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Goodwill [Roll Forward]
Goodwill	$ 1,050,682	$ 971,474	$ 971,474
Accumulated impairment losses	(354,045)	(354,045)	(354,045)
Linden Acquisition final purchase price allocation	79,208
Net goodwill	696,637	617,429	617,429
Pipeline Segment
Goodwill [Roll Forward]
Goodwill	306,207	306,207	306,207
Accumulated impairment losses	0	0	0
Linden Acquisition final purchase price allocation	0
Net goodwill	306,207	306,207	306,207
Storage Segment
Goodwill [Roll Forward]
Goodwill	691,220	612,012	612,012
Accumulated impairment losses	(331,913)	(331,913)	(331,913)
Linden Acquisition final purchase price allocation	79,208
Net goodwill	359,307	280,099	280,099
Fuels Marketing Segment
Goodwill [Roll Forward]
Goodwill	53,255	53,255	53,255
Accumulated impairment losses	(22,132)	(22,132)	(22,132)
Linden Acquisition final purchase price allocation	0
Net goodwill	$ 31,123	$ 31,123	$ 31,123

GOODWILL Narrative (Details) - USD ($)	12 Months Ended
GOODWILL Narrative (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Goodwill [Line Items]
Goodwill, impairment loss	$ 0	$ 0	$ 304,453,000
Statia Terminals [Member]
Goodwill [Line Items]
Goodwill, Fair Value			0
Goodwill, impairment loss			$ 304,500,000

ACCRUED LIABILITIES Table (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Accrued Liabilities, Current [Abstract]
Derivative liabilities	$ 121	$ 4,623
Employee wages and benefit costs	31,143	32,349
Unearned income	14,290	10,884
Other	9,640	13,169
Accrued liabilities	$ 55,194	$ 61,025

DEBT Table 1 (Details) - USD ($) $ in Thousands	12 Months Ended
DEBT Table 1 (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Net fair value adjustments and unamortized discounts	$ 25,245	$ 30,016
Total long-term debt	$ 3,079,349	2,749,452
$1.5 billion revolving credit agreement
Debt Instrument [Line Items]
Debt Instrument, Maturity Date	Oct. 29, 2019
Total long-term debt	$ 882,664	601,496
4.75% senior notes
Debt Instrument [Line Items]
Debt Instrument, Maturity Date	Feb. 01, 2022
Total long-term debt	$ 250,000	250,000
6.75 % senior notes
Debt Instrument [Line Items]
Debt Instrument, Maturity Date	Feb. 01, 2021
Total long-term debt	$ 300,000	300,000
4.80% senior notes
Debt Instrument [Line Items]
Debt Instrument, Maturity Date	Sep. 01, 2020
Total long-term debt	$ 450,000	450,000
7.65% senior notes
Debt Instrument [Line Items]
Debt Instrument, Maturity Date	Mar. 15, 2018
Total long-term debt	$ 350,000	350,000
7.625% subordinated notes
Debt Instrument [Line Items]
Debt Instrument, Maturity Date	Jan. 15, 2043
Total long-term debt	$ 402,500	402,500
Gulf Opportunity Zone revenue bonds
Debt Instrument [Line Items]
Maturity date range, start	Jun. 01, 2038
Maturity date range, end	Aug. 01, 2041
Total long-term debt	$ 365,440	365,440
Receivables Financing Agreement
Debt Instrument [Line Items]
Debt Instrument, Maturity Date	Jun. 15, 2018
Total long-term debt	$ 53,500	$ 0

DEBT Table 2 (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Long-term Debt, Fiscal Year Maturity [Abstract]
2016	$ 0
2017	0
2018	403,500
2019	882,664
2020	450,000
Thereafter	1,317,940
Total repayments	3,054,104
Net fair value adjustments and unamortized discounts	25,245	$ 30,016
Total long-term debt	$ 3,079,349	$ 2,749,452

DEBT Narrative (Details) $ in Thousands	12 Months Ended
DEBT Narrative (Details) $ in Thousands	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Debt Instrument [Line Items]
Interest payments	$ 138,900	$ 135,000	$ 118,300
Amount outstanding	3,079,349	2,749,452
Short-term debt	84,000	77,000
$1.5 billion revolving credit agreement
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 1,500,000
Term	5 years
Maturity Date	Oct. 29, 2019
Line of Credit Facility, Commitment Fee Amount	The Revolving Credit Agreement includes an option allowing NuStar Logistics to request an aggregate increase in the commitments from the lenders of up to $250.0 million (after which increase the aggregate commitment from all lenders shall not exceed $1.75 billion)
Maximum available for Euro borrowings	$ 250,000
Maximum available for British Pound Borrowings	$ 250,000
Interest rate at period end	2.10%
Interest rate during period	2.00%
Covenant terms	The Revolving Credit Agreement contains customary restrictive covenants, such as limitations on indebtedness, liens, mergers, asset transfers and certain investing activities. In addition, the Revolving Credit Agreement requires us to maintain, as of the end of each rolling period of four consecutive fiscal quarters, a consolidated debt coverage ratio (consolidated debt to consolidated EBITDA, each as defined in the Revolving Credit Agreement) not to exceed 5.00-to-1.00. If we consummate an acquisition for an aggregate net consideration of at least $50.0 million, the maximum consolidated debt coverage ratio will increase to 5.50-to-1.00 for two rolling periods.
Debt coverage ratio	4.5
Current remaining borrowing capacity	$ 587,300
Letters of credit issued	30,100
Maximum letters of credit allowed	750,000
Line of Credit Facility, Maximum Letters of Credit Available for Euro Borrowings	25,000
Line of Credit Facility, Maximum Letters of Credit Available for British Borrowings	25,000
Amount outstanding	$ 882,664	601,496
4.75% senior notes
Debt Instrument [Line Items]
Maturity Date	Feb. 01, 2022
Amount outstanding	$ 250,000	250,000
Stated interest rate	4.75%
6.75 % senior notes
Debt Instrument [Line Items]
Maturity Date	Feb. 01, 2021
Amount outstanding	$ 300,000	300,000
Stated interest rate	6.75%
4.80% senior notes
Debt Instrument [Line Items]
Maturity Date	Sep. 01, 2020
Amount outstanding	$ 450,000	450,000
Stated interest rate	4.80%
7.65% senior notes
Debt Instrument [Line Items]
Maturity Date	Mar. 15, 2018
Amount outstanding	$ 350,000	350,000
Stated interest rate	7.65%
Interest rate terms	The interest rate payable on the 7.65% senior notes is subject to adjustment if our debt rating is downgraded (or upgraded) by certain credit rating agencies
Debt Instrument, Interest Rate, Effective Percentage	8.20%
7.625% subordinated notes
Debt Instrument [Line Items]
Maturity Date	Jan. 15, 2043
Amount outstanding	$ 402,500	402,500
Stated interest rate	7.625%
Interest rate terms	The Subordinated Notes bear interest at a fixed annual rate of 7.625%, payable quarterly in arrears beginning on April 15, 2013 and ending on January 15, 2018. Thereafter, the Subordinated Notes will bear interest at an annual rate equal to the sum of the three-month LIBOR rate for the related quarterly interest period, plus 6.734% payable quarterly, commencing April 15, 2018, unless payment is deferred in accordance with the terms of the notes. NuStar Logistics may elect to defer interest payments on the Subordinated Notes on one or more occasions for up to five consecutive years.
Gulf Opportunity Zone revenue bonds
Debt Instrument [Line Items]
Letters of credit issued	$ 370,246
Amount outstanding	365,440	365,440
Amount Received From Trustee	17,500	11,900
Receivables Financing Agreement
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 125,000
Maturity Date	Jun. 15, 2018
Amount outstanding	$ 53,500	$ 0
Line of Credit Facility, Borrowing Capacity, Description	The maximum amount available for borrowing by NuStar Finance under the Receivables Financing Agreement is $125.0 million, with an option for NuStar Finance to request an increase of up to $75.0 million from the lenders (for aggregate total borrowings not to exceed $200.0 million). The amount available for borrowing is based on the availability of eligible receivables and other customary factors and conditions.
Debt Instrument, Maturity Date, Description	The Securitization Program has an initial termination date of June 15, 2018, with the option to renew for additional 364-day periods thereafter.
Debt Instrument, Collateral Amount	$ 97,900
Average Annual Interest Rate	1.10%
Short-term lines of credit
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 105,000
Interest rate at period end	1.90%	1.80%
Short-term debt	$ 84,000

DEBT Table 3 (Details) - USD ($) $ in Thousands	12 Months Ended
DEBT Table 3 (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Amount outstanding	$ 3,079,349	$ 2,749,452
Go Zone Bonds Due June 2038
Debt Instrument [Line Items]
Date Issued	Jun. 26, 2008
Maturity Date	Jun. 01, 2038
Amount outstanding	$ 55,440
Amount of Letter of Credit	56,169
Amount Received From Trustee	55,440
Amount Remaining in Trust	$ 0
Average Annual Interest Rate	0.10%
Go Zone Bonds Due July 2040
Debt Instrument [Line Items]
Date Issued	Jul. 15, 2010
Maturity Date	Jul. 01, 2040
Amount outstanding	$ 100,000
Amount of Letter of Credit	101,315
Amount Received From Trustee	100,000
Amount Remaining in Trust	$ 0
Average Annual Interest Rate	0.10%
Go Zone Bonds Due October 2040
Debt Instrument [Line Items]
Date Issued	Oct. 07, 2010
Maturity Date	Oct. 01, 2040
Amount outstanding	$ 50,000
Amount of Letter of Credit	50,658
Amount Received From Trustee	43,441
Amount Remaining in Trust	$ 6,806
Average Annual Interest Rate	0.10%
Go Zone Bonds Due December 2040
Debt Instrument [Line Items]
Date Issued	Dec. 29, 2010
Maturity Date	Dec. 01, 2040
Amount outstanding	$ 85,000
Amount of Letter of Credit	86,118
Amount Received From Trustee	37,528
Amount Remaining in Trust	$ 48,016
Average Annual Interest Rate	0.10%
Go Zone Bonds Due August 2041
Debt Instrument [Line Items]
Date Issued	Aug. 29, 2011
Maturity Date	Aug. 01, 2041
Amount outstanding	$ 75,000
Amount of Letter of Credit	75,986
Amount Received From Trustee	75,000
Amount Remaining in Trust	$ 0
Average Annual Interest Rate	0.10%
Total Gulf Opportunity Zone revenue bonds
Debt Instrument [Line Items]
Amount outstanding	$ 365,440	365,440
Amount of Letter of Credit	370,246
Amount Received From Trustee	311,409
Amount Remaining in Trust	$ 54,822	$ 72,240

HEALTH, SAFETY AND ENVIRONMENTAL MATTERS Table 1 (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Accrual for Environmental Loss Contingencies [Roll Forward]
Balance as of the beginning of year	$ 6,598	$ 6,233
Additions to accrual	3,685	3,292
Payments	(2,574)	(2,878)
Foreign currency translation	(42)	(49)
Balance as of the end of year	$ 7,667	$ 6,598

HEALTH, SAFETY AND ENVIRONMENTAL MATTERS Table 2 (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accrual for Environmental Loss Contingencies, Balance Sheet Classification [Abstract]
Accrued liabilities	$ 4,350	$ 3,518
Other long-term liabilities	3,317	3,080
Accruals for environmental matters	$ 7,667	$ 6,598	$ 6,233

COMMITMENTS AND CONTINGENCIES Narrative: Contingencies (Details) $ in Millions	Dec. 31, 2015 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Loss Contingency Accrual, at Carrying Value	$ 4.8

COMMITMENTS AND CONTINGENCIES Table: Commitments (Details) $ in Thousands	Dec. 31, 2015 USD ($)
Operating Leases
2016	$ 31,969
2017	27,919
2018	25,175
2019	18,522
2020	6,991
Thereafter	65,258
Total	175,834
Purchase Obligations
2016	6,920
2017	3,673
2018	2,286
2019	1,441
2020	9
Thereafter	0
Total	$ 14,329

COMMITMENTS AND CONTINGENCIES Narrative: Commitments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Major Operating Leases
Rent expense for operating leases	$ 39.7	$ 46.1	$ 52.9
St Eustatius Tugs and Barges [Member]
Major Operating Leases
Description of Lessee Leasing Arrangements for Operating Leases	a ten-year lease for tugs and barges utilized at our St. Eustatius facility for bunker fuel sales, with two five-year renewal options
Land Leases [Member]
Major Operating Leases
Description of Lessee Leasing Arrangements for Operating Leases	land leases at various terminal facilities, with original terms ranging from 10 to 100 years.

FAIR VALUE MEASUREMENTS Table 1 (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Recurring Fair Value Measurements
Assets
Total (assets)	$ 14,336	$ 16,479
Liabilities [Abstract]
Total (liabilities)	(3,688)	(6,591)
Recurring Fair Value Measurements \| Fair Value Level 1
Assets
Total (assets)	11,504	11,126
Liabilities [Abstract]
Total (liabilities)	(419)	(1,388)
Recurring Fair Value Measurements \| Fair Value Level 2
Assets
Total (assets)	2,832	5,353
Liabilities [Abstract]
Total (liabilities)	(1,572)	(4,623)
Recurring Fair Value Measurements \| Fair Value Level 3
Assets
Total (assets)	0	0
Liabilities [Abstract]
Total (liabilities)	(1,697)	(580)
Recurring Fair Value Measurements \| Other current assets
Assets
Product imbalances - asset	179	117
Commodity derivatives - asset	11,402	16,362
Recurring Fair Value Measurements \| Other current assets \| Fair Value Level 1
Assets
Product imbalances - asset	179	117
Commodity derivatives - asset	11,325	11,009
Recurring Fair Value Measurements \| Other current assets \| Fair Value Level 2
Assets
Product imbalances - asset	0	0
Commodity derivatives - asset	77	5,353
Recurring Fair Value Measurements \| Other current assets \| Fair Value Level 3
Assets
Product imbalances - asset	0	0
Commodity derivatives - asset	0	0
Recurring Fair Value Measurements \| Other long-term assets, net
Assets
Interest rate swaps - asset	2,755
Recurring Fair Value Measurements \| Other long-term assets, net \| Fair Value Level 1
Assets
Interest rate swaps - asset	0
Recurring Fair Value Measurements \| Other long-term assets, net \| Fair Value Level 2
Assets
Interest rate swaps - asset	2,755
Recurring Fair Value Measurements \| Other long-term assets, net \| Fair Value Level 3
Assets
Interest rate swaps - asset	0
Recurring Fair Value Measurements \| Accrued liabilities
Liabilities [Abstract]
Product imbalances - liability	(419)	(1,388)
Commodity derivatives - liability	(120)	(4,623)
Recurring Fair Value Measurements \| Accrued liabilities \| Fair Value Level 1
Liabilities [Abstract]
Product imbalances - liability	(419)	(1,388)
Commodity derivatives - liability	0	0
Recurring Fair Value Measurements \| Accrued liabilities \| Fair Value Level 2
Liabilities [Abstract]
Product imbalances - liability	0	0
Commodity derivatives - liability	(120)	(4,623)
Recurring Fair Value Measurements \| Accrued liabilities \| Fair Value Level 3
Liabilities [Abstract]
Product imbalances - liability	0	0
Commodity derivatives - liability	0	0
Recurring Fair Value Measurements \| Other long-term liabilities
Liabilities [Abstract]
Guarantee liability	(1,697)	(580)
Interest rate swaps - liability	(1,452)
Recurring Fair Value Measurements \| Other long-term liabilities \| Fair Value Level 1
Liabilities [Abstract]
Guarantee liability	0	0
Interest rate swaps - liability	0
Recurring Fair Value Measurements \| Other long-term liabilities \| Fair Value Level 2
Liabilities [Abstract]
Guarantee liability	0	0
Interest rate swaps - liability	(1,452)
Recurring Fair Value Measurements \| Other long-term liabilities \| Fair Value Level 3
Liabilities [Abstract]
Guarantee liability	(1,697)	(580)
Interest rate swaps - liability	0
Axeon [Member]
Liabilities [Abstract]
Guarantee liability	$ (1,700)	$ (600)

FAIR VALUE MEASUREMENTS Table 2 (Details) $ in Thousands	12 Months Ended
FAIR VALUE MEASUREMENTS Table 2 (Details) $ in Thousands	Dec. 31, 2015 USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	$ 580
Ending balance	1,697
Guarantees [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Adjustment to guarantee liability	$ 1,117

FAIR VALUE MEASUREMENTS Table 3 (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Fair Value and Carrying Value of Debt and Note Receivable from Counterparty [Line Items]
Fair value, long-term debt	$ 2,929,438	$ 2,764,242
Carrying amount, long-term debt	(3,079,349)	(2,749,452)
Axeon [Member]
Fair Value and Carrying Value of Debt and Note Receivable from Counterparty [Line Items]
Fair value, Axeon Term Loan	172,123	164,386
Carrying amount, Axeon Term Loan	$ 170,352	$ 169,235

FAIR VALUE MEASUREMENTS Narrative 1 (Details) - Axeon [Member] $ in Millions	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)
Fair Value Inputs, Liabilities, Quantitative Information [Line Items]
Guarantee liability	$ 1.7	$ 0.6
Financial Guarantee [Member]
Fair Value Inputs, Liabilities, Quantitative Information [Line Items]
Amount of guarantees provided	$ 71.9	$ 25.3
Number of Guarantees with Unlimited Exposure	2
Financial Standby Letter of Credit [Member]
Fair Value Inputs, Liabilities, Quantitative Information [Line Items]
Amount of guarantees provided	$ 36.2

DERIVATIVES AND RISK MANAGEMENT ACTIVITIES Narrative (Details) bbl in Millions			3 Months Ended	12 Months Ended
	Dec. 31, 2015 USD ($) bbl	Dec. 31, 2014 USD ($) bbl	Jun. 30, 2013 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Derivative [Line Items]
(Payments for) proceeds from termination of interest rate swaps				$ 0	$ 0	$ (33,697,000)
Fair Market Value of Unwound Fixed-to-Floating Interest Rate Swap	$ 26,300,000			26,300,000
Fair Market Value of Unwound Forward Starting Interest Rate Swap	29,300,000			29,300,000
Interest rate swaps \| Cash Flow Hedges
Derivative [Line Items]
Notional amount of interest rate swaps	$ 600,000,000.0	$ 0		$ 600,000,000.0	$ 0
Interest Rate Swaps Interest Rate Received				receive a rate based on three month USD LIBOR
Terminated interest rate swaps, hedged debt instruments						6.05% senior notes due March 15, 2013 and 5.875% senior notes due June 1, 2013
Terminated interest rate swaps, notional amount						$ 275,000,000
(Payments for) proceeds from termination of interest rate swaps						$ (33,700,000)
Discontinued forward-starting interest rate swaps, Gain (Loss)			$ (2,000,000)
Commodity contracts
Derivative [Line Items]
Notional amount of commodity contracts, in barrels \| bbl	8.0	4.7

DERIVATIVES AND RISK MANAGEMENT ACTIVITIES Table 1 (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Derivatives, Fair Value
Asset Derivatives	$ 38,825	$ 57,394
Liability Derivatives	(26,240)	(45,655)
Designated as Hedging Instrument
Derivatives, Fair Value
Asset Derivatives	4,692	5,609
Liability Derivatives	(1,475)	0
Designated as Hedging Instrument \| Commodity contracts \| Other current assets
Derivatives, Fair Value
Asset Derivatives	1,937	5,609
Liability Derivatives	(23)	0
Not Designated as Hedging Instrument
Derivatives, Fair Value
Asset Derivatives	34,133	51,785
Liability Derivatives	(24,765)	(45,655)
Not Designated as Hedging Instrument \| Commodity contracts \| Other current assets
Derivatives, Fair Value
Asset Derivatives	34,016	38,704
Liability Derivatives	(24,528)	(27,951)
Not Designated as Hedging Instrument \| Commodity contracts \| Accrued liabilities
Derivatives, Fair Value
Asset Derivatives	117	13,081
Liability Derivatives	(237)	(17,704)
Cash Flow Hedges \| Designated as Hedging Instrument \| Interest rate swaps \| Other long-term assets, net
Derivatives, Fair Value
Asset Derivatives	2,755	0
Liability Derivatives	0	0
Cash Flow Hedges \| Designated as Hedging Instrument \| Interest rate swaps \| Other long-term liabilities
Derivatives, Fair Value
Asset Derivatives	0	0
Liability Derivatives	$ (1,452)	$ 0

DERIVATIVES AND RISK MANAGEMENT ACTIVITIES Table 2 (Details) - Commodity contracts - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Offsetting Assets [Line Items]
Net amounts of assets presented in the consolidated balance sheets	$ 11,402	$ 16,362
Net amounts of liabilities presented in the consolidated balance sheets	$ (120)	$ (4,623)

DERIVATIVES AND RISK MANAGEMENT ACTIVITIES Table 3 (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Derivative Instruments, Gain (Loss)
Gain (loss) to be reclassified during next 12 months, forward starting interest rate swaps	$ 8,300
Designated as Hedging Instrument \| Fair Value Hedges \| Commodity contracts \| Cost of product sales
Derivative Instruments, Gain (Loss)
Gain (loss) recognized in income	21,589	$ 21,951	$ 3,964
Gain (loss) recognized in income on hedged item	(18,047)	(21,587)	(6,327)
Gain (loss) recognized in income on derivative (ineffective portion)	3,542	364	(2,363)
Designated as Hedging Instrument \| Cash Flow Hedges \| Interest rate swaps \| Interest expense, net
Derivative Instruments, Gain (Loss)
Gain (loss) reclassified from AOCI into income (effective portion)		(10,663)	(7,570)
Designated as Hedging Instrument \| Cash Flow Hedges \| Interest rate swaps \| Other comprehensive income
Derivative Instruments, Gain (Loss)
Gain (loss) recognized in other comprehensive income on derivative (effective portion)	1,303	0	7,213
Designated as Hedging Instrument \| Cash Flow Hedges \| Unwound interest rate swaps \| Interest expense, net
Derivative Instruments, Gain (Loss)
Gain (loss) reclassified from AOCI into income (effective portion)	(9,802)
Not Designated as Hedging Instrument \| Commodity contracts \| Cost of product sales
Derivative Instruments, Gain (Loss)
Gain (loss) recognized in income	$ 2,208	$ 18,407	$ (5,323)

RELATED PARTY TRANSACTIONS Table (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Revenues	$ 0	$ 929	$ 14,897
Operating expenses	135,565	125,736	122,677
General and administrative expenses	66,769	66,910	58,602
Interest income	0	1,055	6,113
Revenues included in discontinued operations, net of tax	0	528	3,720
Expenses included in discontinued operations, net of tax	$ 2	$ 1,680	$ 6,051

RELATED PARTY TRANSACTIONS Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)	Dec. 31, 2015 USD ($)
Related Party Transaction [Line Items]
Payable to related party	$ 15,128		$ 14,799
Long-term payable to related party	33,537		32,080
NuStar GP LLC [Member]
Related Party Transaction [Line Items]
Payable to related party	15,100		14,800
Long-term payable to related party	$ 33,500		$ 32,100
Axeon [Member] \| Terminal Service Agreements [Member]
Related Party Transaction [Line Items]
Number of agreements		4
Aggregate Storage Capacity		800,000
Annual Service Charge		$ 1,500
Axeon [Member] \| Terminal Service Agreements 2 [Member]
Related Party Transaction [Line Items]
Aggregate Storage Capacity		600,000
Annual Service Charge		$ 6,300
NuStar GP LLC and Axeon [Member] \| Services Agreement Between General Partner and Other Related Parties [Member]
Related Party Transaction [Line Items]
Administrative Fees, Description	which provided that NuStar GP, LLC would furnish certain administrative and other operating services necessary to conduct the business of Axeon for an annual fee totaling $10.0 million, subject to adjustment
Administrative Agreement Maturity Date	Jun. 30, 2014

EMPLOYEE BENEFIT PLANS AND LONG-TERM INCENTIVE PLANS Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Benefit Plan Costs, International Employees	$ 2.6	$ 2.7	$ 2.5
GP Pension Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pension Plan, Description	The NuStar Pension Plan (the Pension Plan) is a qualified non-contributory defined benefit pension plan that provides eligible employees with retirement income as calculated under a cash balance formula. Under the cash balance formula, benefits are based on age, service and interest credits, and employees become fully vested in their benefits upon attaining three years of vesting service. Prior to January 1, 2014, eligible employees were covered under either a cash balance formula or a final average pay formula (FAP). Effective January 1, 2014, the Pension Plan was amended to freeze the FAP benefits as of December 31, 2013, and going forward, all eligible employees are covered under the cash balance formula discussed above.
GP Thrift Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Thrift Plan, Description	The NuStar Thrift Plan (the Thrift Plan) is a qualified defined contribution plan that became effective June 26, 2006. Participation in the Thrift Plan is voluntary and is open to substantially all NuStar GP, LLC employees upon their date of hire. Thrift Plan participants can contribute from 1% up to 30% of their total annual compensation to the Thrift Plan in the form of pre-tax and/or after tax employee contributions. NuStar GP, LLC makes matching contributions in an amount equal to 100% of each participant’s employee contributions up to a maximum of 6% of the participant’s total annual compensation.
The 2000 LTIP [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unit-based compensation, number of units authorized	3,250,000
Unit-based compensation, number of units available to be awarded	1,260,634
The 2006 LTIP [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unit-based compensation, number of units authorized	2,000,000
Unit-based compensation, number of units available to be awarded	1,492,327

EMPLOYEE BENEFIT PLANS AND LONG-TERM INCENTIVE PLANS Table 1 (Details) - shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
The 2000 LTIP [Member] \| Performance Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted units, granted	29,633	28,841	38,786
Vesting	Performance awards vest 1/3 per year if certain performance measures are met	Performance awards vest 1/3 per year if certain performance measures are met	Performance awards vest 1/3 per year if certain performance measures are met
The 2000 LTIP [Member] \| Restricted Units, GP Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted units, granted	250,563	208,714	269,182
Vesting	1/5 per year	1/5 per year	1/5 per year
The 2000 LTIP [Member] \| Restricted Units, Non-employee Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted units, granted	7,553	7,009	8,904
Vesting	1/3 per year	1/3 per year	1/3 per year
The 2000 LTIP [Member] \| Restricted Units Certain International Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted units, granted	2,835	2,844	3,882
Vesting	1/3 per year	1/3 per year	1/3 per year
The 2006 LTIP [Member] \| Restricted Units, GP Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted units, granted	26,240	16,895	18,620
Vesting	1/5 per year	1/5 per year	1/5 per year
The 2006 LTIP [Member] \| Restricted Units, Non-employee Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted units, granted	12,814	8,911	13,183
Vesting	1/3 per year	1/3 per year	1/3 per year

EMPLOYEE BENEFIT PLANS AND LONG-TERM INCENTIVE PLANS Table 2 (Details) - NuStar GP LLC [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Benefit plans	$ 13,215	$ 11,385	$ 27,741
Long-term incentive plans	$ 6,397	$ 10,934	$ 7,369

OTHER INCOME Table (Details) - USD ($) $ in Thousands	12 Months Ended
OTHER INCOME Table (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Other Income and Expenses [Abstract]
Gain associated with Linden Acquisition	$ 56,277	$ 0	$ 0
Foreign exchange gains	3,891	2,057	7,707
Gain from sale or disposition of assets	1,617	642	(524)
Other, net	37	1,800	158
Other income, net	$ 61,822	$ 4,499	$ 7,341

PARTNERS' EQUITY Table 1 (Details) - USD ($) $ in Thousands	12 Months Ended
PARTNERS' EQUITY Table 1 (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	$ (67,912)
Other comprehensive income (loss)	(20,882)	$ (4,951)	$ (4,581)
Ending Balance	(88,794)	(67,912)
Foreign Currency Translation
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(28,839)	(13,658)	5,654
Other comprehensive income (loss) before reclassifications	(31,987)	(15,181)	(19,312)
Other comprehensive income (loss)	(31,987)	(15,181)	(19,312)
Ending Balance	(60,826)	(28,839)	(13,658)
Cash Flow Hedges
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(39,073)	(49,736)	(64,519)
Other comprehensive income (loss) before reclassifications	1,303	0	7,213
Other comprehensive income (loss)	11,105	10,663	14,783
Ending Balance	(27,968)	(39,073)	(49,736)
Total
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(67,912)	(63,394)	(58,865)
Other comprehensive income (loss) before reclassifications	(30,684)	(15,181)	(12,099)
Other comprehensive income (loss)	(20,882)	(4,518)	(4,529)
Ending Balance	(88,794)	(67,912)	(63,394)
Interest expense, net \| Foreign Currency Translation
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net loss reclassified into interest expense, net	0	0	0
Interest expense, net \| Cash Flow Hedges
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net loss reclassified into interest expense, net	9,802	10,663	7,570
Interest expense, net \| Total
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net loss reclassified into interest expense, net	$ 9,802	$ 10,663	$ 7,570

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References + Details

PARTNERS' EQUITY Table 2 (Details) - USD ($) $ in Thousands	12 Months Ended
PARTNERS' EQUITY Table 2 (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net Income Allocation [Abstract]
Net income (loss) attributable to NuStar Energy L.P.	$ 306,720	$ 210,773	$ (273,770)
Less general partner incentive distribution	43,220	43,220	43,220
Net income (loss) after general partner incentive distribution	$ 263,500	$ 167,553	$ (316,990)
General partner interest	2.00%	2.00%	2.00%
General partner allocation of net income (loss) after general partner incentive distribution	$ 5,270	$ 3,352	$ (6,338)
General partner incentive distribution	43,220	43,220	43,220
Net income applicable to general partner	$ 48,490	$ 46,572	$ 36,882

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

PARTNERS' EQUITY Narrative (Details)	12 Months Ended
PARTNERS' EQUITY Narrative (Details)	Dec. 31, 2015 $ / shares
Distributions Made to Limited Partners and General Partner [Line Items]
Percentage of Incentive Cash Distributions Allocated to the General Partner	100.00%
Percent of Available Cash Distributed	100.00%
Number of Days Within Which Distribution Is Paid	45
Minimum Per Unit Quarterly Distribution to Limited Partners	$ 0.60
Minimum Per Unit Quarterly Distribution to Limited Partners, Annualized	$ 2.40
Quarterly Distributions Level 1 [Member]
Distributions Made to Limited Partners and General Partner [Line Items]
Percentage of Distribution Allocated to Limited Partners	98.00%
Percentage of Distribution Allocated to the General Partner	2.00%

PARTNERS' EQUITY Table 3 (Details)	12 Months Ended
PARTNERS' EQUITY Table 3 (Details)	Dec. 31, 2015
Quarterly Distributions Level 1 [Member]
Distribution Allocation [Line Items]
Quarterly Distribution Amount Per Unit	Up to $0.60
Percentage of Distribution Allocated to Unitholders	98.00%
Percentage of Distribution Allocated to the General Partner	2.00%
Quarterly Distributions Level 2 [Member]
Distribution Allocation [Line Items]
Quarterly Distribution Amount Per Unit	Above $0.60 up to $0.66
Percentage of Distribution Allocated to Unitholders	90.00%
Percentage of Distribution Allocated to the General Partner	10.00%
Quarterly Distributions Level 3 [Member]
Distribution Allocation [Line Items]
Quarterly Distribution Amount Per Unit	Above $0.66
Percentage of Distribution Allocated to Unitholders	75.00%
Percentage of Distribution Allocated to the General Partner	25.00%

PARTNERS' EQUITY Table 4 (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Distributions Made to Limited Partners and General Partner [Line Items]
General partner interest									$ 7,844	$ 7,844	$ 7,844
General partner incentive distribution									43,220	43,220	43,220
Total general partner distributions									51,064	51,064	51,064
Limited partners' distribution									341,140	341,140	341,140
Total cash distributions	$ 98,051	$ 98,051	$ 98,051	$ 98,051					$ 392,204	$ 392,204	$ 392,204
Cash distributions per unit applicable to limited partners	$ 1.095	$ 1.095	$ 1.095	$ 1.095	$ 1.095	$ 1.095	$ 1.095	$ 1.095	$ 4.380	$ 4.38	$ 4.38

PARTNERS' EQUITY Table 5 (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended								12 Months Ended
	Jan. 29, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Distribution Made to Limited Partner [Line Items]
Cash distributions per unit applicable to limited partners		$ 1.095	$ 1.095	$ 1.095	$ 1.095	$ 1.095	$ 1.095	$ 1.095	$ 1.095	$ 4.380	$ 4.38	$ 4.38
Total cash distributions (distribution earned)		$ 98,051	$ 98,051	$ 98,051	$ 98,051					$ 392,204	$ 392,204	$ 392,204
Distribution date of record (distribution earned)		Feb. 08, 2016	Nov. 09, 2015	Aug. 07, 2015	May 08, 2015
Distribution payment date		Feb. 12, 2016	Nov. 13, 2015	Aug. 13, 2015	May 14, 2015
Subsequent Event [Member]
Distribution Made to Limited Partner [Line Items]
Distribution announcement date (distribution earned)	Jan. 29, 2016

NET INCOME (LOSS) PER UNIT Table (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Earnings Per Share [Abstract]
Net income (loss) attributable to NuStar Energy L.P.									$ 306,720	$ 210,773	$ (273,770)
Less general partner distribution (including incentive distribution rights)									51,064	51,064	51,064
Less limited partner distribution									341,140	341,140	341,140
Distributions greater than earnings									(85,484)	(181,431)	(665,974)
General partner earnings:
Distributions									51,064	51,064	51,064
Allocation of distributions greater than earnings (2%)									(1,710)	(3,630)	(13,318)
Total									49,354	47,434	37,746
Limited partner earnings:
Distributions									341,140	341,140	341,140
Allocation of distributions greater than earnings (98%)									(83,774)	(177,801)	(652,656)
Total									$ 257,366	$ 163,339	$ (311,516)
Weighted-average limited partner units outstanding (units)									77,886,078	77,886,078	77,886,078
Net income (loss) per unit applicable to limited partners (dollars per unit)	$ 0.61	$ 0.68	$ 0.54	$ 1.47	$ 0.54	$ 0.64	$ 0.56	$ 0.36	$ 3.30	$ 2.10	$ (4.00)

NET INCOME (LOSS) PER UNIT Non-Printing Section (Details)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Earnings Per Share [Abstract]
General Partner Ownership Interest	2.00%	2.00%	2.00%
Limited partner allocation percentage	98.00%	98.00%	98.00%

STATEMENTS OF CASH FLOWS Table 1 (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Decrease (increase) in current assets:
Accounts receivable	$ 67,257	$ 72,298	$ 107,209
Receivable from related parties	0	50,918	58,692
Inventories	16,776	82,075	31,975
Other current assets	4,414	3,785	26,139
Increase (decrease) in current liabilities:
Accounts payable	(32,152)	(153,671)	(96,330)
Payable to related party	(872)	837	6,922
Accrued interest payable	941	303	9,370
Accrued liabilities	(7,834)	22,980	(32,452)
Taxes other than income tax	(1,522)	4,341	(87)
Income tax payable	3,551	(1,448)	1,338
Changes in current assets and current liabilities	$ (50,559)	$ (82,418)	$ (112,776)

STATEMENTS OF CASH FLOWS Table 2 (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Supplemental Cash Flow Information [Abstract]
Cash paid for interest, net of amount capitalized	$ 133,388	$ 129,377	$ 113,805
Cash paid for income taxes, net of tax refunds received	$ 9,971	$ 6,699	$ 11,386

INCOME TAXES Table 1 (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES Table 1 (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current:
U.S.	$ 908	$ (182)	$ 3,098
Foreign	9,820	7,516	9,273
Foreign withholding tax	1,926	0	0
Total current	12,654	7,334	12,371
Deferred:
U.S.	1,022	1,889	1,687
Foreign	(1,464)	1,578	(1,305)
Foreign withholding tax expense	2,500	0	0
Total deferred	2,058	3,467	382
Total income tax expense	$ 14,712	$ 10,801	$ 12,753

INCOME TAXES Table 2 (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Deferred income tax assets:
Net operating losses	$ 33,043	$ 35,698
Environmental and legal reserves	894	664
Allowance for bad debt	2,698	1,261
Other	1,758	1,827
Total deferred income tax assets	38,393	39,450
Less: Valuation allowance	(13,200)	(14,500)
Net deferred income tax assets	25,242	24,918
Deferred income tax liabilities:
Property, plant and equipment	(44,880)	(47,797)
Foreign withholding tax	2,314	0
Total deferred income tax liabilities	47,194	47,797
Net deferred income tax liability	21,952	22,879
Reported on the Consolidated Balance Sheets as:
Deferred income tax asset	2,858	4,429
Deferred income tax liability	$ (24,810)	$ (27,308)

INCOME TAXES Narrative 1 (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES Narrative 1 (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Effective income tax rate reconciliation percent	35.00%
Operating Loss Carryforwards [Line Items]
Valuation allowance	$ 13,200	$ 14,500
Foreign [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	13,100
Change in valuation allowance	$ 200
Foreign [Member] \| Minimum [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, expiration date	Jan. 01, 2016
Foreign [Member] \| Maximum [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, expiration date	Dec. 31, 2018
U.S. [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 83,300
Valuation allowance	13,151	$ 14,532
Change in valuation allowance	$ 1,100
U.S. [Member] \| Minimum [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, expiration date	Jan. 01, 2021
U.S. [Member] \| Maximum [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, expiration date	Dec. 31, 2024

INCOME TAXES Narrative 2 (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES Narrative 2 (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Examination [Line Items]
Current foreign withholding tax expense	$ 1,926	$ 0	$ 0
Deferred foreign withholding tax expense	2,500	$ 0	$ 0
Undistributed foreign earnings	$ 90,000
St. Eustatius [Member]
Income Tax Examination [Line Items]
Income tax holiday, description	On February 22, 2006, we entered into a Tax and Maritime Agreement with the governments of St. Eustatius and the Netherlands Antilles (the 2005 Tax Agreement). The 2005 Tax Agreement was effective beginning January 1, 2005 and expired on December 31, 2014. The 2005 Tax Agreement provides for annual minimum profit tax of approximately $0.6 million, beginning as of January 1, 2005.
Other information pertaining to income taxes	Effective January 1, 2011, the Netherlands Antilles ceased to exist, and St. Eustatius became part of the Netherlands. The Netherlands Tax Ministry (the Ministry) contends that as of January 2011, we are subject to real estate tax rather than profit tax as expressed in our 2005 Tax Agreement. In 2013, the Ministry issued a property tax assessment for years 2011 through 2012. We objected to and appealed the assessment. The Ministry later issued property tax assessments for the years 2013 and 2014, to which we have or will file similar objections. In 2013, we filed a lawsuit in the Netherlands civil court seeking to enforce the terms of our existing 2005 Tax Agreement. In 2014, the Netherlands civil court determined that it did not have jurisdiction and deferred to the jurisdiction of the tax court; we appealed this decision. In 2015, the tax court held that NuStar was obligated to pay the property tax. In February 2016, the civil appellate court also ruled against NuStar, deferring to the decision of the tax court. We are evaluating whether to file a further appeal.

SEGMENT INFORMATION Table 1 (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenues:
Revenues	$ 464,919	$ 493,566	$ 570,611	$ 554,944	$ 681,738	$ 794,422	$ 749,745	$ 849,213	$ 2,084,040	$ 3,075,118	$ 3,463,732
Depreciation, Depletion and Amortization [Abstract]
Depreciation and amortization expense									210,210	191,708	178,921
Operating income (loss):
Less general and administrative expenses									102,521	96,056	91,086
Less other depreciation and amortization expense									210,210	191,708	178,921
Total operating income (loss)	$ 98,024	$ 100,994	$ 92,405	$ 99,281	$ 81,346	$ 95,098	$ 89,354	$ 81,103	390,704	346,901	(19,121)
Pipeline Segment \| Third Party Revenue [Member]
Revenues:
Revenues									508,522	477,030	411,529
Storage Segment
Revenues:
Revenues									624,908	564,506	556,549
Storage Segment \| Third Party Revenue [Member]
Revenues:
Revenues									599,302	537,142	518,253
Storage Segment \| Intersegment revenue [Member]
Revenues:
Revenues									25,606	26,435	32,044
Storage Segment \| Related Party Revenue [Member]
Revenues:
Revenues									0	929	6,252
Fuels Marketing Segment
Revenues:
Revenues									976,216	2,060,017	2,527,698
Fuels Marketing Segment \| Third Party Revenue [Member]
Revenues:
Revenues									976,216	2,060,017	2,519,053
Fuels Marketing Segment \| Related Party Revenue [Member]
Revenues:
Revenues									0	0	8,645
Operating Segments [Member]
Depreciation, Depletion and Amortization [Abstract]
Depreciation and amortization expense									201,719	181,555	168,766
Operating income (loss):
Less other depreciation and amortization expense									201,719	181,555	168,766
Total operating income (loss)									501,716	453,110	82,120
Operating Segments [Member] \| Pipeline Segment
Depreciation, Depletion and Amortization [Abstract]
Depreciation and amortization expense									84,951	77,691	68,871
Operating income (loss):
Less other depreciation and amortization expense									84,951	77,691	68,871
Total operating income (loss)									270,349	245,233	208,293
Operating Segments [Member] \| Storage Segment
Depreciation, Depletion and Amortization [Abstract]
Depreciation and amortization expense									116,768	103,848	99,868
Operating income (loss):
Less other depreciation and amortization expense									116,768	103,848	99,868
Total operating income (loss)									217,818	183,104	(127,484)
Operating Segments [Member] \| Fuels Marketing Segment
Depreciation, Depletion and Amortization [Abstract]
Depreciation and amortization expense									0	16	27
Operating income (loss):
Less other depreciation and amortization expense									0	16	27
Total operating income (loss)									13,507	24,805	(126)
Intersegment Eliminations [Member]
Revenues:
Revenues									(25,606)	(26,435)	(32,044)
Operating income (loss):
Total operating income (loss)									42	(32)	1,437
Corporate, Non-Segment [Member]
Depreciation, Depletion and Amortization [Abstract]
Depreciation and amortization expense									8,491	10,153	10,155
Operating income (loss):
Less general and administrative expenses									102,521	96,056	91,086
Less other depreciation and amortization expense									$ 8,491	$ 10,153	$ 10,155

SEGMENT INFORMATION Table 2 (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenues By Geographic Areas
Revenues	$ 464,919	$ 493,566	$ 570,611	$ 554,944	$ 681,738	$ 794,422	$ 749,745	$ 849,213	$ 2,084,040	$ 3,075,118	$ 3,463,732
United States
Revenues By Geographic Areas
Revenues									1,599,088	2,276,609	2,340,694
Netherlands
Revenues By Geographic Areas
Revenues									386,282	705,207	1,027,260
Other
Revenues By Geographic Areas
Revenues									$ 98,670	$ 93,302	$ 95,778

SEGMENT INFORMATION Narrative (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenue, Major Customer [Line Items]
Revenue from largest customer	$ 464,919	$ 493,566	$ 570,611	$ 554,944	$ 681,738	$ 794,422	$ 749,745	$ 849,213	$ 2,084,040	$ 3,075,118	$ 3,463,732
Sales Revenue, Net [Member] \| Valero Energy Corporation [Member]
Revenue, Major Customer [Line Items]
Largest customer percentage of revenue									16.00%	9.00%	15.00%
Revenue from largest customer									$ 331,700	$ 282,900	$ 534,200

SEGMENT INFORMATION Table 3 (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Long-Lived Assets By Geographic Areas
Long-lived assets	$ 3,683,571	$ 3,460,732
United States
Long-Lived Assets By Geographic Areas
Long-lived assets	3,049,334	2,809,462
Netherlands
Long-Lived Assets By Geographic Areas
Long-lived assets	449,406	451,564
Other
Long-Lived Assets By Geographic Areas
Long-lived assets	$ 184,831	$ 199,706

SEGMENT INFORMATION Table 4 (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Segment Information
Total consolidated assets	$ 5,149,262	$ 4,918,796
Operating Segments [Member]
Segment Information
Total consolidated assets	4,647,353	4,432,036
Operating Segments [Member] \| Pipeline Segment
Segment Information
Total consolidated assets	2,051,866	1,962,821
Operating Segments [Member] \| Storage Segment
Segment Information
Total consolidated assets	2,438,621	2,241,573
Operating Segments [Member] \| Fuels Marketing Segment
Segment Information
Total consolidated assets	156,866	227,642
Operating Segments [Member] \| Other partnership assets
Segment Information
Total consolidated assets	$ 501,909	$ 486,760

SEGMENT INFORMATION Table 5 (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Information
Capital expenditures	$ 470,872	$ 356,965	$ 343,320
Pipeline Segment
Segment Information
Capital expenditures	175,657	244,713	165,096
Storage Segment
Segment Information
Capital expenditures	285,258	108,457	170,637
Fuels Marketing Segment
Segment Information
Capital expenditures	0	0	69
Other partnership assets
Segment Information
Capital expenditures	$ 9,957	$ 3,795	$ 7,518

CONDENSED CONSOLIDATING BALANCE SHEETS Table 1 (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Assets
Cash and cash equivalents	$ 118,862	$ 87,912	$ 100,743	$ 83,602
Receivables, net	145,064	208,478
Inventories	38,749	55,713
Other current assets	31,176	35,944
Assets held for sale	0	1,100
Intercompany receivable	0	0
Total current assets	333,851	389,147
Property, plant and equipment, net	3,683,571	3,460,732
Intangible assets, net	112,011	58,670
Goodwill	696,637	617,429	617,429
Investment in wholly owned subsidiaries	0	0
Investment in joint venture	0	74,223
Deferred income tax asset	2,858	4,429
Other long-term assets, net	320,334	314,166
Total assets	5,149,262	4,918,796
Liabilities and Partners' Equity
Payables	139,946	177,184
Short-term debt	84,000	77,000
Accrued interest payable	34,286	33,345
Accrued liabilities	55,194	61,025
Taxes other than income tax	12,810	14,121
Income tax payable	5,977	2,517
Intercompany payable	0	0
Total current liabilities	332,213	365,192
Long-term debt	3,079,349	2,749,452
Long-term payable to related party	32,080	33,537
Deferred income tax liability	24,810	27,308
Other long-term liabilities	70,966	27,097
Total partners’ equity	1,609,844	1,716,210
Total liabilities and partners' equity	5,149,262	4,918,796
Eliminations
Assets
Cash and cash equivalents	0	0	0	0
Receivables, net	0	0
Inventories	0	(42)
Other current assets	0	(116)
Assets held for sale		0
Intercompany receivable	(1,610,370)	(1,438,675)
Total current assets	(1,610,370)	(1,438,833)
Property, plant and equipment, net	0	0
Intangible assets, net	0	0
Goodwill	0	0
Investment in wholly owned subsidiaries	(4,200,728)	(4,150,589)
Investment in joint venture		0
Deferred income tax asset	(1,179)	0
Other long-term assets, net	0	0
Total assets	(5,812,277)	(5,589,422)
Liabilities and Partners' Equity
Payables	0	0
Short-term debt	0	0
Accrued interest payable	0	0
Accrued liabilities	0	0
Taxes other than income tax	0	0
Income tax payable	0	(116)
Intercompany payable	(1,610,370)	(1,438,675)
Total current liabilities	(1,610,370)	(1,438,791)
Long-term debt	0	0
Long-term payable to related party	0	0
Deferred income tax liability	(1,179)	0
Other long-term liabilities	0	0
Total partners’ equity	(4,200,728)	(4,150,631)
Total liabilities and partners' equity	(5,812,277)	(5,589,422)
NuStar Energy
Assets
Cash and cash equivalents	885	923	904	7,033
Receivables, net	0	0
Inventories	0	0
Other current assets	140	0
Assets held for sale		0
Intercompany receivable	0	0
Total current assets	1,025	923
Property, plant and equipment, net	0	0
Intangible assets, net	0	0
Goodwill	0	0
Investment in wholly owned subsidiaries	2,205,904	2,289,673
Investment in joint venture		0
Deferred income tax asset	0	0
Other long-term assets, net	933	673
Total assets	2,207,862	2,291,269
Liabilities and Partners' Equity
Payables	12	0
Short-term debt	0	0
Accrued interest payable	0	0
Accrued liabilities	723	862
Taxes other than income tax	126	125
Income tax payable	0	0
Intercompany payable	508,363	506,160
Total current liabilities	509,224	507,147
Long-term debt	0	0
Long-term payable to related party	0	0
Deferred income tax liability	0	0
Other long-term liabilities	0	0
Total partners’ equity	1,698,638	1,784,122
Total liabilities and partners' equity	2,207,862	2,291,269
NuStar Logistics
Assets
Cash and cash equivalents	4	6	22,307	1,112
Receivables, net	419	47,038
Inventories	1,776	1,998
Other current assets	11,026	10,403
Assets held for sale		0
Intercompany receivable	1,610,370	1,438,675
Total current assets	1,623,595	1,498,120
Property, plant and equipment, net	1,915,370	1,820,126
Intangible assets, net	48,961	55,801
Goodwill	149,453	149,453
Investment in wholly owned subsidiaries	48,547	37,179
Investment in joint venture		0
Deferred income tax asset	0	0
Other long-term assets, net	279,063	279,058
Total assets	4,064,989	3,839,737
Liabilities and Partners' Equity
Payables	52,650	60,687
Short-term debt	84,000	77,000
Accrued interest payable	34,271	33,340
Accrued liabilities	32,816	32,178
Taxes other than income tax	6,452	7,896
Income tax payable	1,362	0
Intercompany payable	0	0
Total current liabilities	211,551	211,101
Long-term debt	3,025,849	2,749,452
Long-term payable to related party	26,638	28,094
Deferred income tax liability	1,143	528
Other long-term liabilities	37,209	13,681
Total partners’ equity	762,599	836,881
Total liabilities and partners' equity	4,064,989	3,839,737
NuPOP
Assets
Cash and cash equivalents	0	0	0	0
Receivables, net	0	18,347
Inventories	3,648	3,768
Other current assets	497	418
Assets held for sale		0
Intercompany receivable	0	0
Total current assets	4,145	22,533
Property, plant and equipment, net	570,415	559,808
Intangible assets, net	0	0
Goodwill	170,652	170,652
Investment in wholly owned subsidiaries	1,031,162	910,394
Investment in joint venture		0
Deferred income tax asset	0	0
Other long-term assets, net	26,329	26,329
Total assets	1,802,703	1,689,716
Liabilities and Partners' Equity
Payables	11,193	8,211
Short-term debt	0	0
Accrued interest payable	0	0
Accrued liabilities	5,753	6,965
Taxes other than income tax	3,325	3,099
Income tax payable	9	4
Intercompany payable	858,018	751,023
Total current liabilities	878,298	769,302
Long-term debt	0	0
Long-term payable to related party	0	0
Deferred income tax liability	36	22
Other long-term liabilities	9,294	6,963
Total partners’ equity	915,075	913,429
Total liabilities and partners' equity	1,802,703	1,689,716
Non-Guarantor Subsidiaries
Assets
Cash and cash equivalents	117,973	86,983	$ 77,532	$ 75,457
Receivables, net	144,645	143,093
Inventories	33,325	49,989
Other current assets	19,513	25,239
Assets held for sale		1,100
Intercompany receivable	0	0
Total current assets	315,456	306,404
Property, plant and equipment, net	1,197,786	1,080,798
Intangible assets, net	63,050	2,869
Goodwill	376,532	297,324
Investment in wholly owned subsidiaries	915,115	913,343
Investment in joint venture		74,223
Deferred income tax asset	4,037	4,429
Other long-term assets, net	14,009	8,106
Total assets	2,885,985	2,687,496
Liabilities and Partners' Equity
Payables	76,091	108,286
Short-term debt	0	0
Accrued interest payable	15	5
Accrued liabilities	15,902	21,020
Taxes other than income tax	2,907	3,001
Income tax payable	4,606	2,629
Intercompany payable	243,989	181,492
Total current liabilities	343,510	316,433
Long-term debt	53,500	0
Long-term payable to related party	5,442	5,443
Deferred income tax liability	24,810	26,758
Other long-term liabilities	24,463	6,453
Total partners’ equity	2,434,260	2,332,409
Total liabilities and partners' equity	$ 2,885,985	$ 2,687,496

CONDENSED CONSOLIDATING STATEMENTS OF INCOME Table 2 (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Revenues	$ 464,919	$ 493,566	$ 570,611	$ 554,944	$ 681,738	$ 794,422	$ 749,745	$ 849,213	$ 2,084,040	$ 3,075,118	$ 3,463,732
Costs and expenses									1,693,336	2,728,217	3,482,853
Operating income (loss)	98,024	100,994	92,405	99,281	81,346	95,098	89,354	81,103	390,704	346,901	(19,121)
Equity in earnings (loss) of subsidiaries									0	0	0
Equity in earnings (loss) of joint ventures									0	4,796	(39,970)
Interest (expense) income, net									(131,868)	(131,226)	(121,006)
Other income (expense), net									61,822	4,499	7,341
Income (loss) from continuing operations before income tax expense									320,658	224,970	(172,756)
Income tax expense									14,712	10,801	12,753
Income (loss) from continuing operations	59,480	65,016	54,325	127,125	54,869	59,117	57,187	42,996	305,946	214,169	(185,509)
Income (loss) from discontinued operations, net of tax	0	0	0	774	(1,475)	2,831	(1,788)	(3,359)	774	(3,791)	(99,162)
Net income (loss)	$ 59,480	$ 65,016	$ 54,325	$ 127,899	$ 53,394	$ 61,948	$ 55,399	$ 39,637	306,720	210,378	(284,671)
Less net income (loss) attributable to noncontrolling interest									0	(395)	(10,901)
Net income (loss) attributable to NuStar Energy L.P.									306,720	210,773	(273,770)
Eliminations
Condensed Financial Statements, Captions [Line Items]
Revenues									(2,063)	(9,676)	(34,147)
Costs and expenses									(2,105)	(9,645)	(34,168)
Operating income (loss)									42	(31)	21
Equity in earnings (loss) of subsidiaries									(619,708)	(404,913)	884,466
Equity in earnings (loss) of joint ventures										0	0
Interest (expense) income, net									0	0	0
Other income (expense), net									0	0	0
Income (loss) from continuing operations before income tax expense									(619,666)	(404,944)	884,487
Income tax expense									0	0	0
Income (loss) from continuing operations									(619,666)	(404,944)	884,487
Income (loss) from discontinued operations, net of tax									0	0	0
Net income (loss)									(619,666)	(404,944)	884,487
Less net income (loss) attributable to noncontrolling interest										0	0
Net income (loss) attributable to NuStar Energy L.P.									(619,666)	(404,944)	884,487
NuStar Energy
Condensed Financial Statements, Captions [Line Items]
Revenues									0	0	0
Costs and expenses									1,717	1,753	1,908
Operating income (loss)									(1,717)	(1,753)	(1,908)
Equity in earnings (loss) of subsidiaries									308,437	212,527	(271,862)
Equity in earnings (loss) of joint ventures										0	0
Interest (expense) income, net									0	0	0
Other income (expense), net									0	0	0
Income (loss) from continuing operations before income tax expense									306,720	210,774	(273,770)
Income tax expense									0	1	0
Income (loss) from continuing operations									306,720	210,773	(273,770)
Income (loss) from discontinued operations, net of tax									0	0	0
Net income (loss)									306,720	210,773	(273,770)
Less net income (loss) attributable to noncontrolling interest										0	0
Net income (loss) attributable to NuStar Energy L.P.									306,720	210,773	(273,770)
NuStar Logistics
Condensed Financial Statements, Captions [Line Items]
Revenues									547,959	510,833	415,128
Costs and expenses									293,708	287,614	242,743
Operating income (loss)									254,251	223,219	172,385
Equity in earnings (loss) of subsidiaries									(7,257)	(12,798)	16,531
Equity in earnings (loss) of joint ventures										(8,278)	(49,599)
Interest (expense) income, net									(137,847)	(132,274)	(116,624)
Other income (expense), net									1,179	511	(115)
Income (loss) from continuing operations before income tax expense									110,326	70,380	22,578
Income tax expense									(392)	5	579
Income (loss) from continuing operations									110,718	70,375	21,999
Income (loss) from discontinued operations, net of tax									0	(169)	(12,317)
Net income (loss)									110,718	70,206	9,682
Less net income (loss) attributable to noncontrolling interest										0	0
Net income (loss) attributable to NuStar Energy L.P.									110,718	70,206	9,682
NuPOP
Condensed Financial Statements, Captions [Line Items]
Revenues									215,469	229,211	218,591
Costs and expenses									140,081	149,955	147,117
Operating income (loss)									75,388	79,256	71,474
Equity in earnings (loss) of subsidiaries									120,768	62,946	(347,808)
Equity in earnings (loss) of joint ventures										0	0
Interest (expense) income, net									1,611	89	(4,851)
Other income (expense), net									5	(37)	(127)
Income (loss) from continuing operations before income tax expense									197,772	142,254	(281,312)
Income tax expense									23	23	8
Income (loss) from continuing operations									197,749	142,231	(281,320)
Income (loss) from discontinued operations, net of tax									0	0	0
Net income (loss)									197,749	142,231	(281,320)
Less net income (loss) attributable to noncontrolling interest										0	0
Net income (loss) attributable to NuStar Energy L.P.									197,749	142,231	(281,320)
Non-Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Revenues									1,322,675	2,344,750	2,864,160
Costs and expenses									1,259,935	2,298,540	3,125,253
Operating income (loss)									62,740	46,210	(261,093)
Equity in earnings (loss) of subsidiaries									197,760	142,238	(281,327)
Equity in earnings (loss) of joint ventures										13,074	9,629
Interest (expense) income, net									4,368	959	469
Other income (expense), net									60,638	4,025	7,583
Income (loss) from continuing operations before income tax expense									325,506	206,506	(524,739)
Income tax expense									15,081	10,772	12,166
Income (loss) from continuing operations									310,425	195,734	(536,905)
Income (loss) from discontinued operations, net of tax									774	(3,622)	(86,845)
Net income (loss)									311,199	192,112	(623,750)
Less net income (loss) attributable to noncontrolling interest										(395)	(10,901)
Net income (loss) attributable to NuStar Energy L.P.									$ 311,199	$ 192,507	$ (612,849)

CONDENSED CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME Table 3 (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Net income (loss)	$ 59,480	$ 65,016	$ 54,325	$ 127,899	$ 53,394	$ 61,948	$ 55,399	$ 39,637	$ 306,720	$ 210,378	$ (284,671)
Other comprehensive income (loss):
Foreign currency translation adjustment									(31,987)	(15,614)	(19,364)
Net unrealized gain (loss) on cash flow hedges									1,303	0	7,213
Net loss (gain) reclassified into income on cash flow hedges									9,802	10,663	7,570
Other comprehensive loss									(20,882)	(4,951)	(4,581)
Comprehensive (loss) income									285,838	205,427	(289,252)
Less comprehensive income (loss) attributable to noncontrolling interest									0	(828)	(10,953)
Comprehensive income (loss) attributable to NuStar Energy L.P.									285,838	206,255	(278,299)
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net income (loss)									(619,666)	(404,944)	884,487
Other comprehensive income (loss):
Foreign currency translation adjustment									0	0	0
Net unrealized gain (loss) on cash flow hedges									0		0
Net loss (gain) reclassified into income on cash flow hedges									0	0	0
Other comprehensive loss									0	0	0
Comprehensive (loss) income										(404,944)	884,487
Less comprehensive income (loss) attributable to noncontrolling interest										0	0
Comprehensive income (loss) attributable to NuStar Energy L.P.									(619,666)	(404,944)	884,487
NuStar Energy
Condensed Financial Statements, Captions [Line Items]
Net income (loss)									306,720	210,773	(273,770)
Other comprehensive income (loss):
Foreign currency translation adjustment									0	0	0
Net unrealized gain (loss) on cash flow hedges									0		0
Net loss (gain) reclassified into income on cash flow hedges									0	0	0
Other comprehensive loss									0	0	0
Comprehensive (loss) income										210,773	(273,770)
Less comprehensive income (loss) attributable to noncontrolling interest										0	0
Comprehensive income (loss) attributable to NuStar Energy L.P.									306,720	210,773	(273,770)
NuStar Logistics
Condensed Financial Statements, Captions [Line Items]
Net income (loss)									110,718	70,206	9,682
Other comprehensive income (loss):
Foreign currency translation adjustment									0	3,723	(3,090)
Net unrealized gain (loss) on cash flow hedges									1,303		7,213
Net loss (gain) reclassified into income on cash flow hedges									9,802	10,663	7,570
Other comprehensive loss									11,105	14,386	11,693
Comprehensive (loss) income										84,592	21,375
Less comprehensive income (loss) attributable to noncontrolling interest										0	0
Comprehensive income (loss) attributable to NuStar Energy L.P.									121,823	84,592	21,375
NuPOP
Condensed Financial Statements, Captions [Line Items]
Net income (loss)									197,749	142,231	(281,320)
Other comprehensive income (loss):
Foreign currency translation adjustment									0	0	0
Net unrealized gain (loss) on cash flow hedges									0		0
Net loss (gain) reclassified into income on cash flow hedges									0	0	0
Other comprehensive loss									0	0	0
Comprehensive (loss) income										142,231	(281,320)
Less comprehensive income (loss) attributable to noncontrolling interest										0	0
Comprehensive income (loss) attributable to NuStar Energy L.P.									197,749	142,231	(281,320)
Non-Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net income (loss)									311,199	192,112	(623,750)
Other comprehensive income (loss):
Foreign currency translation adjustment									(31,987)	(19,337)	(16,274)
Net unrealized gain (loss) on cash flow hedges									0		0
Net loss (gain) reclassified into income on cash flow hedges									0	0	0
Other comprehensive loss									(31,987)	(19,337)	(16,274)
Comprehensive (loss) income										172,775	(640,024)
Less comprehensive income (loss) attributable to noncontrolling interest										(828)	(10,953)
Comprehensive income (loss) attributable to NuStar Energy L.P.									$ 279,212	$ 173,603	$ (629,071)

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS Table 4 (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net cash provided by (used in) operating activities	$ 524,937	$ 518,523	$ 485,219
Cash flows from investing activities:
Capital expenditures	(324,808)	(356,965)	(343,320)
Change in accounts payable related to capital expenditures	(3,156)	4,903	(5,384)
Acquisitions	(142,500)	0	0
Increase in other long-term assets	(3,564)	0	0
Proceeds from sale or disposition of assets	17,132	26,012	119,006
Proceeds from insurance recoveries	4,867	0	0
Increase in note receivable from Axeon	0	(13,328)	(80,961)
Investment in subsidiaries		0	0
Other, net	0	(853)	(302)
Net cash used in investing activities	(452,029)	(340,231)	(310,961)
Cash flows from financing activities:
Debt borrowings	1,683,631	1,318,619	1,738,451
Debt repayments	(1,316,910)	(1,121,670)	(2,150,743)
Proceeds from note offering, net of issuance costs	0	0	686,863
Distributions to unitholders and general partner	(392,204)	(392,204)	(392,204)
(Payments for) proceeds from termination of interest rate swaps	0	0	(33,697)
Contributions from (distributions to) affiliates		0	0
Net intercompany activity	0	0	0
Other, net	(3,746)	7,070	1,980
Net cash used in financing activities	(29,229)	(188,185)	(149,350)
Effect of foreign exchange rate changes on cash	(12,729)	(2,938)	(7,767)
Net increase (decrease) in cash and cash equivalents	30,950	(12,831)	17,141
Cash and cash equivalents as of the beginning of the period	87,912	100,743	83,602
Cash and cash equivalents as of the end of the period	118,862	87,912	100,743
Eliminations
Cash flows from operating activities:
Net cash provided by (used in) operating activities	(588,326)	(539,309)	(392,243)
Cash flows from investing activities:
Capital expenditures	0	0	0
Change in accounts payable related to capital expenditures	0	0	0
Proceeds from sale or disposition of assets	0	0	0
Proceeds from insurance recoveries	0
Increase in note receivable from Axeon		0	0
Investment in subsidiaries		(13,317)	(228)
Other, net		0	0
Net cash used in investing activities	0	(13,317)	(228)
Cash flows from financing activities:
Debt borrowings	0	0	0
Debt repayments	0	0	0
Proceeds from note offering, net of issuance costs			0
Distributions to unitholders and general partner	588,326	539,309	392,243
(Payments for) proceeds from termination of interest rate swaps			0
Contributions from (distributions to) affiliates		13,340	228
Net intercompany activity	0	0	0
Other, net	0	(23)	0
Net cash used in financing activities	588,326	552,626	392,471
Effect of foreign exchange rate changes on cash	0	0	0
Net increase (decrease) in cash and cash equivalents	0	0	0
Cash and cash equivalents as of the beginning of the period	0	0	0
Cash and cash equivalents as of the end of the period	0	0	0
NuStar Energy
Cash flows from operating activities:
Net cash provided by (used in) operating activities	389,967	390,543	390,002
Cash flows from investing activities:
Capital expenditures	0	0	0
Change in accounts payable related to capital expenditures	0	0	0
Acquisitions	0
Increase in other long-term assets	0
Proceeds from sale or disposition of assets	0	0	0
Proceeds from insurance recoveries	0
Increase in note receivable from Axeon		0	0
Investment in subsidiaries		(23)	(302)
Other, net		23	302
Net cash used in investing activities	0	0	0
Cash flows from financing activities:
Debt borrowings	0	0	0
Debt repayments	0	0	0
Proceeds from note offering, net of issuance costs			0
Distributions to unitholders and general partner	(392,204)	(392,204)	(392,204)
(Payments for) proceeds from termination of interest rate swaps			0
Contributions from (distributions to) affiliates		0	0
Net intercompany activity	2,199	1,680	(3,880)
Other, net	0	0	(47)
Net cash used in financing activities	(390,005)	(390,524)	(396,131)
Effect of foreign exchange rate changes on cash	0	0	0
Net increase (decrease) in cash and cash equivalents	(38)	19	(6,129)
Cash and cash equivalents as of the beginning of the period	923	904	7,033
Cash and cash equivalents as of the end of the period	885	923	904
NuStar Logistics
Cash flows from operating activities:
Net cash provided by (used in) operating activities	237,780	221,422	210,742
Cash flows from investing activities:
Capital expenditures	(201,388)	(273,785)	(224,798)
Change in accounts payable related to capital expenditures	(4,950)	8,741	(9,700)
Acquisitions	0
Increase in other long-term assets	0
Proceeds from sale or disposition of assets	10,320	651	118,806
Proceeds from insurance recoveries	0
Increase in note receivable from Axeon		(13,328)	(80,961)
Investment in subsidiaries		0	527
Other, net		(45)	(604)
Net cash used in investing activities	(196,018)	(277,766)	(196,730)
Cash flows from financing activities:
Debt borrowings	1,589,131	1,318,619	1,738,451
Debt repayments	(1,275,910)	(1,121,670)	(1,866,282)
Proceeds from note offering, net of issuance costs			686,863
Distributions to unitholders and general partner	(196,102)	(245,127)	(392,204)
(Payments for) proceeds from termination of interest rate swaps			(33,697)
Contributions from (distributions to) affiliates		0	302
Net intercompany activity	(155,278)	83,387	(128,277)
Other, net	(3,605)	(1,166)	2,027
Net cash used in financing activities	(41,764)	34,043	7,183
Effect of foreign exchange rate changes on cash	0	0	0
Net increase (decrease) in cash and cash equivalents	(2)	(22,301)	21,195
Cash and cash equivalents as of the beginning of the period	6	22,307	1,112
Cash and cash equivalents as of the end of the period	4	6	22,307
NuPOP
Cash flows from operating activities:
Net cash provided by (used in) operating activities	119,928	111,931	84,490
Cash flows from investing activities:
Capital expenditures	(39,533)	(14,625)	(19,049)
Change in accounts payable related to capital expenditures	33	789	824
Acquisitions	0
Increase in other long-term assets	0
Proceeds from sale or disposition of assets	22	22	35
Proceeds from insurance recoveries	0
Increase in note receivable from Axeon		0	0
Investment in subsidiaries		13,340	0
Other, net		0	0
Net cash used in investing activities	(39,478)	(474)	(18,190)
Cash flows from financing activities:
Debt borrowings	0	0	0
Debt repayments	0	0	(250,000)
Proceeds from note offering, net of issuance costs			0
Distributions to unitholders and general partner	(196,102)	(147,077)	0
(Payments for) proceeds from termination of interest rate swaps			0
Contributions from (distributions to) affiliates		0	0
Net intercompany activity	115,652	35,620	183,700
Other, net	0	0	0
Net cash used in financing activities	(80,450)	(111,457)	(66,300)
Effect of foreign exchange rate changes on cash	0	0	0
Net increase (decrease) in cash and cash equivalents	0	0	0
Cash and cash equivalents as of the beginning of the period	0	0	0
Cash and cash equivalents as of the end of the period	0	0	0
Non-Guarantor Subsidiaries
Cash flows from operating activities:
Net cash provided by (used in) operating activities	365,588	333,936	192,228
Cash flows from investing activities:
Capital expenditures	(83,887)	(68,555)	(99,473)
Change in accounts payable related to capital expenditures	1,761	(4,627)	3,492
Acquisitions	(142,500)
Increase in other long-term assets	(3,564)
Proceeds from sale or disposition of assets	6,790	25,339	165
Proceeds from insurance recoveries	4,867
Increase in note receivable from Axeon		0	0
Investment in subsidiaries		0	3
Other, net		(831)	0
Net cash used in investing activities	(216,533)	(48,674)	(95,813)
Cash flows from financing activities:
Debt borrowings	94,500	0	0
Debt repayments	(41,000)	0	(34,461)
Proceeds from note offering, net of issuance costs			0
Distributions to unitholders and general partner	(196,122)	(147,105)	(39)
(Payments for) proceeds from termination of interest rate swaps			0
Contributions from (distributions to) affiliates		(13,340)	(530)
Net intercompany activity	37,427	(120,687)	(51,543)
Other, net	(141)	8,259	0
Net cash used in financing activities	(105,336)	(272,873)	(86,573)
Effect of foreign exchange rate changes on cash	(12,729)	(2,938)	(7,767)
Net increase (decrease) in cash and cash equivalents	30,990	9,451	2,075
Cash and cash equivalents as of the beginning of the period	86,983	77,532	75,457
Cash and cash equivalents as of the end of the period	117,973	$ 86,983	$ 77,532
Eliminations
Cash flows from investing activities:
Acquisitions	0
Increase in other long-term assets	$ 0

QUARTERLY FINANCIAL DATA (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Quarterly Financial Data [Abstract]
Revenues	$ 464,919	$ 493,566	$ 570,611	$ 554,944	$ 681,738	$ 794,422	$ 749,745	$ 849,213	$ 2,084,040	$ 3,075,118	$ 3,463,732
Operating income (loss)	98,024	100,994	92,405	99,281	81,346	95,098	89,354	81,103	390,704	346,901	(19,121)
Income (loss) from continuing operations	59,480	65,016	54,325	127,125	54,869	59,117	57,187	42,996	305,946	214,169	(185,509)
Income (loss) from discontinued operations, net of tax	0	0	0	774	(1,475)	2,831	(1,788)	(3,359)	774	(3,791)	(99,162)
Net income (loss)	$ 59,480	$ 65,016	$ 54,325	$ 127,899	$ 53,394	$ 61,948	$ 55,399	$ 39,637	$ 306,720	$ 210,378	$ (284,671)
Net income (loss) per unit applicable to limited partners:
Continuing operations	$ 0.61	$ 0.68	$ 0.54	$ 1.46	$ 0.55	$ 0.61	$ 0.58	$ 0.40	$ 3.29	$ 2.14	$ (2.89)
Discontinued operations	0.00	0.00	0.00	0.01	(0.01)	0.03	(0.02)	(0.04)	0.01	(0.04)	(1.11)
Total	0.61	0.68	0.54	1.47	0.54	0.64	0.56	0.36	3.30	2.10	(4.00)
Cash distributions per unit applicable to limited partners	$ 1.095	$ 1.095	$ 1.095	$ 1.095	$ 1.095	$ 1.095	$ 1.095	$ 1.095	$ 4.380	$ 4.38	$ 4.38