View Filing Data

$ (24)

$ (55)

(54)

(48)

Successor [Member]

Revenues

Cost of products sold and operating expenses

2,989

Affiliates (Note 4)

200

Other income

Total Revenues

3,194

Costs and Expenses

2,933

Depreciation and amortization expense

Selling, general and administrative expenses

Total Costs and Expenses

3,030

Operating Income

164

Net interest cost to affiliates (Note 4)

Other interest cost and debt expense, net

Capitalized interest

(4)

Income Before Provision for Income Taxes

150

Provision for income taxes (Note 2)

Net Income attributable to noncontrolling interests

142

Net Income attributable to Sunoco Logistics Partners L.P.

139

Calculation of Limited Partners' interest:

Net Income attributable to Sunoco Logistics Partners L.P.

139

Limited Partners' interest (1)

(24)

^[1]

$ 115

Net Income attributable to Sunoco Logistics Partners L.P. per Limited Partner unit (Note 5):

Basic | $ / PartnershipUnit

1.11

Diluted | $ / PartnershipUnit

1.10

Weighted average Limited Partners' units outstanding (Note 5):

Basic | shares

103.8

Diluted | shares

104.1

Recognition of funded status of affiliates' postretirement plans

$ 142

Gain (loss) on cash flow hedges

Other Comprehensive Income (Loss)

Comprehensive Income

142

Less: Comprehensive income attributable to noncontrolling interests

Comprehensive Income attributable to Sunoco Logistics Partners L.P.

$ 139

Predecessor [Member]

Revenues

Gain on divestment and related matters

9,460

10,473

6,691

Affiliates (Note 4)

461

432

1,117

Other income

Total Revenues

9,950

10,918

7,838

Costs and Expenses

Cost of products sold and operating expenses

9,311

10,264

7,398

Depreciation and amortization expense

Impairment charge and related matters (Note 2)

(1)

Selling, general and administrative expenses

Total Costs and Expenses

9,472

10,482

7,537

Operating Income

478

436

301

Net interest cost to affiliates (Note 4)

Other interest cost and debt expense, net

Capitalized interest

(8)

(7)

(5)

Gain on investments in affiliates (Note 3)

128

Income Before Provision for Income Taxes

413

347

356

Provision for income taxes (Note 2)

Net Income attributable to noncontrolling interests

389

322

348

Net Income attributable to Sunoco Logistics Partners L.P.

381

313

346

Calculation of Limited Partners' interest:

Net Income attributable to Sunoco Logistics Partners L.P.

381

313

346

Limited Partners' interest (1)

(55)

(54)

(48)

^[1]

$ 326

$ 259

$ 298

Net Income attributable to Sunoco Logistics Partners L.P. per Limited Partner unit (Note 5):

Basic | $ / PartnershipUnit

3.15

2.56

3.13

Diluted | $ / PartnershipUnit

3.14

2.54

3.11

Weighted average Limited Partners' units outstanding (Note 5):

Basic | shares

103.5

101.3

95.2

Diluted | shares

103.9

101.8

95.7

Recognition of funded status of affiliates' postretirement plans

$ 389

$ 322

$ 348

Gain (loss) on cash flow hedges

(21)

(2)

Other Comprehensive Income (Loss)

(21)

(1)

Comprehensive Income

368

326

347

Less: Comprehensive income attributable to noncontrolling interests

Comprehensive Income attributable to Sunoco Logistics Partners L.P.

$ 360

$ 317

$ 345

[1]	Includes interest in net income attributable to Class A units, which were converted to common units in July 2012.

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011
Assets
Goodwill (Note 9)	$ 1,368	$ 77
Successor [Member]
Assets
Cash and cash equivalents	3
Advances to affiliated companies (Note 4)	56
Accounts receivable, affiliated companies (Note 4)	19
Accounts receivable, net	1,834
Inventories (Note 6)	478
Total Current Assets	2,390
Properties, plants and equipment	5,673
Less accumulated depreciation and amortization	(50)
Properties, plants and equipment, net (Note 7)	5,623
Investment in affiliates (Note 8)	118
Goodwill (Note 9)	1,368
Intangible assets, net (Note 9)	843
Other assets	19
Total Assets	10,361
Liabilities and Equity
Accounts payable	1,932
Accounts payable, affiliated companies (Note 4)	12
Current portion of long-term debt (Note 10)
Accrued liabilities	127
Accrued taxes payable (Note 2)	60
Total Current Liabilities	2,131
Long-term debt (Note 10)	1,732
Other deferred credits and liabilities	60
Deferred income taxes (Note 2)	243
Commitments and contingent liabilities (Note 11)
Total Liabilities	4,166
Equity
Limited Partners' interests (103,773,003 and 99,386,301 units outstanding, respectively)	5,175
General Partner's interest	897
Class A interest (3,939,435 units outstanding at December 31, 2011)
Accumulated other comprehensive income
Total Sunoco Logistics Partners L.P. equity	6,072
Noncontrolling interests	123
Total Equity	6,195
Total Liabilities and Equity	$ 10,361
Predecessor [Member]
Assets
Cash and cash equivalents		5
Advances to affiliated companies (Note 4)		107
Accounts receivable, affiliated companies (Note 4)
Accounts receivable, net		2,188
Inventories (Note 6)		206
Total Current Assets		2,506
Properties, plants and equipment		3,234
Less accumulated depreciation and amortization		(712)
Properties, plants and equipment, net (Note 7)		2,522
Investment in affiliates (Note 8)		73
Goodwill (Note 9)		77
Intangible assets, net (Note 9)		277
Other assets		22
Total Assets		5,477
Liabilities and Equity
Accounts payable		2,111
Accounts payable, affiliated companies (Note 4)
Current portion of long-term debt (Note 10)		250
Accrued liabilities		112
Accrued taxes payable (Note 2)		62
Total Current Liabilities		2,535
Long-term debt (Note 10)		1,448
Other deferred credits and liabilities		78
Deferred income taxes (Note 2)		222
Commitments and contingent liabilities (Note 11)
Total Liabilities		4,283
Equity
Limited Partners' interests (103,773,003 and 99,386,301 units outstanding, respectively)		1,039
General Partner's interest		34
Class A interest (3,939,435 units outstanding at December 31, 2011)		22
Accumulated other comprehensive income		1
Total Sunoco Logistics Partners L.P. equity		1,096
Noncontrolling interests		98
Total Equity		1,194
Total Liabilities and Equity		$ 5,477

Consolidated Balance Sheets (Parenthetical) - shares shares in Millions	Dec. 31, 2012	Dec. 31, 2011
Successor [Member]
Limited Partners' interests units outstanding	103,773,003
Class A interest units outstanding
Predecessor [Member]
Limited Partners' interests units outstanding		99,386,301
Class A interest units outstanding		3,939,435

Consolidated Statements Of Cash Flows - USD ($) $ in Millions	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2012	Oct. 04, 2012	Dec. 31, 2011	Dec. 31, 2010
Adjustments to reconcile net income to net cash provided by operating activities:
Impairment charge and related matters			$ 42	$ 3
Successor [Member]
Cash Flows from Operating Activities:
Net Income	$ 142
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization expense	63
(Claim for) recovery of environmental liability	13
Deferred income tax expense	(2)
Amortization of bond premium	(6)
Restricted unit incentive plan expense	2
Changes in working capital pertaining to operating activities:
Accounts receivable, affiliated companies	(18)
Accounts receivable, net	162
Inventories	(70)
Accounts payable and accrued liabilities	4
Accounts payable, affiliated companies	12
Accrued taxes payable	4
Other	(26)
Net cash provided by operating activities	280
Cash Flows from Investing Activities:
Capital expenditures	(139)
Net cash used in investing activities	(139)
Cash Flows from Financing Activities:
Distributions paid to limited and general partners	(74)
Distributions paid to noncontrolling interests	(2)
Payments of statutory withholding on net issuance of limited partner units under restricted unit incentive plan	(7)
Repayments under credit facilities	(233)
Borrowings under credit facilities	193
Advances to affiliated companies, net	(17)
Net cash provided by (used in) financing activities	(140)
Net change in cash and cash equivalents	1
Cash and cash equivalents at beginning of period	2
Cash and cash equivalents at end of period	$ 3	$ 2
Predecessor [Member]
Cash Flows from Operating Activities:
Net Income		389	322	348
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization expense		76	86	64
Impairment charge and related matters		(1)	42	3
(Claim for) recovery of environmental liability		(14)
Deferred income tax expense			(2)
Amortization of financing fees and bond discount		2	2	2
Restricted unit incentive plan expense		6	6	5
Gain on investments in affiliates				(128)
Changes in working capital pertaining to operating activities:
Accounts receivable, affiliated companies		(1)	154	(106)
Accounts receivable, net		190	(647)	(248)
Inventories		(44)	(108)	38
Accounts payable and accrued liabilities		(174)	548	360
Accrued taxes payable		(6)	18	11
Other		(12)	9	(8)
Net cash provided by operating activities		411	430	341
Cash Flows from Investing Activities:
Capital expenditures		(235)	(213)	(174)
Acquisitions			(396)	(252)
Proceeds from divestments and related matters		11
Net cash used in investing activities		(224)	(609)	(426)
Cash Flows from Financing Activities:
Distributions paid to limited and general partners		(178)	(210)	(189)
Distributions paid to noncontrolling interests		(5)	(8)	(4)
Net proceeds from issuance of limited partner units				143
Contributions from general partner			2	3
Payments of statutory withholding on net issuance of limited partner units under restricted unit incentive plan		(5)	(3)	(2)
Repayments under credit facilities		(322)	(560)	(888)
Borrowings under credit facilities		501	529	650
Net proceeds from issuance of long-term debt			595	494
Repayments of senior notes		(250)
Promissory note from affiliate			(100)	100
Repayment of promissory note to general partner				(201)
Advances to affiliated companies, net		69	(63)	(21)
Net cash provided by (used in) financing activities		(190)	182	85
Net change in cash and cash equivalents		(3)	3
Cash and cash equivalents at beginning of period		5	2	2
Cash and cash equivalents at end of period		$ 2	$ 5	$ 2

Consolidated Statements Of Equity - USD ($) shares in Millions, $ in Millions	Total	Limited Partners [Member] Class A [Member]	Limited Partners [Member] Common Stock [Member]	General Partner [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Noncontrolling Interests [Member]
Balance (Predecessor [Member]) at Dec. 31, 2009	$ 862		$ 837	$ 27	$ (2)
Balance, shares (Predecessor [Member]) at Dec. 31, 2009			93.0
Net Income \| Predecessor [Member]	348		$ 298	48		$ 2
Comprehensive Income:
Net Income \| Predecessor [Member]	348		298	48		2
Gain (loss) on cash flow hedges \| Predecessor [Member]	(2)				(2)
Comprehensive Income \| Predecessor [Member]	347		298	48	(1)	2
Recognition of funded status of affiliates' postretirement plans \| Predecessor [Member]	1				1
Gain (loss) on cash flow hedges \| Predecessor [Member]	(2)				(2)
Comprehensive Income \| Predecessor [Member]	347		298	48	(1)	2
Issuance of Limited Partner units to the public, value \| Predecessor [Member]	146		$ 143	3
Issuance of Limited Partner units to the public, shares \| Predecessor [Member]			6.0
Units issued under incentive plans \| Predecessor [Member]	$ 5		$ 5
Units issued under incentive plans, shares \| Predecessor [Member]			0.2
Units issued under incentive plans, shares	0.2
Distribution equivalent rights \| Predecessor [Member]	$ (1)		$ (1)
Payment of statutory withholding on issuance of LTIP \| Predecessor [Member]	(2)		(2)
Noncontrolling equity in joint venture acquisitions \| Predecessor [Member]	80					80
Distribution related to IDR transaction \| Predecessor [Member]	(201)		(197)	(4)
Distributions \| Predecessor [Member]	(193)		$ (143)	(46)		(4)
Other \| Predecessor [Member]	(1)					(1)
Balance, shares (Predecessor [Member]) at Dec. 31, 2010			99.2
Balance (Predecessor [Member]) at Dec. 31, 2010	1,042		$ 940	28	(3)	77
Net Income \| Predecessor [Member]	322	$ 2	257	54		9
Comprehensive Income:
Net Income \| Predecessor [Member]	322	2	257	54		9
Gain (loss) on cash flow hedges \| Predecessor [Member]	4				4
Comprehensive Income \| Predecessor [Member]	326	2	257	54	4	9
Issuance of Class A units to Sunoco, Inc., value \| Predecessor [Member]	22	$ 20		2
Gain (loss) on cash flow hedges \| Predecessor [Member]	4				4
Issuance of Class A units to Sunoco, Inc., shares \| Predecessor [Member]		3.9
Comprehensive Income \| Predecessor [Member]	326	$ 2	257	54	4	9
Units issued under incentive plans \| Predecessor [Member]	$ 6		$ 6
Units issued under incentive plans, shares \| Predecessor [Member]			0.2
Units issued under incentive plans, shares	0.2
Distribution equivalent rights \| Predecessor [Member]	$ (2)		$ (2)
Payment of statutory withholding on issuance of LTIP \| Predecessor [Member]	(3)		(3)
Noncontrolling equity in joint venture acquisitions \| Predecessor [Member]	20					20
Distributions \| Predecessor [Member]	(218)		(160)	(50)		(8)
Other \| Predecessor [Member]	1		$ 1
Balance, shares (Predecessor [Member]) at Dec. 31, 2011		3.9	99.4
Balance (Predecessor [Member]) at Dec. 31, 2011	1,194	$ 22	$ 1,039	34	1	98
Net Income \| Predecessor [Member]	389	2	324	55		8
Comprehensive Income:
Net Income \| Predecessor [Member]	389	2	324	55		8
Gain (loss) on cash flow hedges \| Predecessor [Member]	(21)				(21)
Comprehensive Income \| Predecessor [Member]	368	2	324	55	(21)	8
Gain (loss) on cash flow hedges \| Predecessor [Member]	(21)				(21)
Comprehensive Income \| Predecessor [Member]	368	2	324	55	(21)	8
Units issued under incentive plans \| Predecessor [Member]	6		$ 6
Units issued under incentive plans, shares \| Predecessor [Member]			0.3
Distribution equivalent rights \| Predecessor [Member]	(1)		$ (1)
Payment of statutory withholding on issuance of LTIP \| Predecessor [Member]	(5)		(5)
Conversion of Class A units to common units \| Predecessor [Member]		(24)	24
Distributions \| Predecessor [Member]	(183)		$ (133)	(45)		(5)
Balance, shares (Predecessor [Member]) at Oct. 04, 2012			103.6
Balance, shares (Successor [Member]) at Oct. 04, 2012			103.6
Balance (Predecessor [Member]) at Oct. 04, 2012	1,379		$ 1,254	44	(20)	101
Balance (Successor [Member]) at Oct. 04, 2012	6,134		5,118	893		123
Balance (Predecessor [Member]) at Dec. 31, 2011	$ 1,194	$ 22	$ 1,039	34	$ 1	98
Balance, shares (Predecessor [Member]) at Dec. 31, 2011		3.9	99.4
Comprehensive Income:
Units issued under incentive plans, shares	0.5
Balance, shares (Successor [Member]) at Dec. 31, 2012			103.8
Balance (Successor [Member]) at Dec. 31, 2012	$ 6,195		$ 5,175	897		123
Balance at Oct. 05, 2012	6,134
Net Income \| Successor [Member]	142		115	24		3
Comprehensive Income:
Net Income \| Successor [Member]	142		115	24		3
Gain (loss) on cash flow hedges \| Successor [Member]
Comprehensive Income \| Successor [Member]	142		115	24		3
Recognition of funded status of affiliates' postretirement plans \| Successor [Member]
Gain (loss) on cash flow hedges \| Successor [Member]
Comprehensive Income \| Successor [Member]	142		115	24		3
Units issued under incentive plans \| Successor [Member]	2		$ 2
Units issued under incentive plans, shares \| Successor [Member]			0.2
Payment of statutory withholding on issuance of LTIP \| Successor [Member]	(7)		$ (7)
Distributions \| Successor [Member]	(76)		(54)	(20)		(2)
Other \| Successor [Member]			$ 1			(1)
Balance, shares (Successor [Member]) at Dec. 31, 2012			103.8
Balance (Successor [Member]) at Dec. 31, 2012	$ 6,195		$ 5,175	$ 897		$ 123

Consolidated Statements Of Equity (Parenthetical) - Limited Partners [Member] - Predecessor [Member] shares in Millions	9 Months Ended
	Oct. 04, 2012 shares
Common Stock [Member]
Conversion of Class A units to common units, shares	3.9
Class A [Member]
Conversion of Class A units to common units, shares	(3.9)

The number of shares issued during the period upon the conversion of units. An example of a convertible unit is an umbrella partnership real estate investment trust unit (UPREIT unit).

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.28,29)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 129
-Paragraph 4, 5
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Organization and Basis of Presentation

Organization and Basis of Presentation

12 Months Ended

Dec. 31, 2012

1. Organization and Basis of Presentation

Sunoco Logistics Partners L.P. (the “Partnership” or “SXL”) is a publicly traded Delaware limited partnership that owns and operates a logistics business, consisting of refined products and crude oil pipelines, terminalling and storage assets, and refined products and crude oil acquisition and marketing assets. The Partnership is principally engaged in these activities in approximately 30 states located throughout the United States.

On October 5, 2012, Sunoco, Inc. (“Sunoco”) was acquired by Energy Transfer Partners, L.P. (“ETP”). Prior to this transaction, Sunoco (through its wholly-owned subsidiary Sunoco Partners LLC) served as the Partnership’s general partner and owned a two percent general partner interest, all of the Partnership’s incentive distribution rights and a 32.4 percent limited partner interest in the Partnership. In connection with the acquisition, Sunoco’s interests in the general partner and limited partnership were contributed to ETP, resulting in a change of control of the Partnership’s general partner. As a result of these transactions, the Partnership became a consolidated subsidiary of ETP and elected to apply “push-down” accounting which required its assets and liabilities to be adjusted to fair value on the closing date, October 5, 2012. The effective date of the acquisition for accounting and reporting purposes was deemed to be October 1, 2012. Due to the application of push-down accounting, the Partnership’s consolidated financial statements and certain footnote disclosures are presented in two distinct periods to indicate the application of two different bases of accounting between the periods presented. The periods prior to the acquisition date, October 5, 2012, are identified as “Predecessor” and the period from October 5, 2012 forward is identified as “Successor.” The Partnership performed an analysis and determined that the activity from October 1, 2012 through October 4, 2012 was not material in relation to the Partnership’s financial position, results of operations or cash flows. Therefore, operating results between October 1, 2012 and October 4, 2012 have been included within the “Successor” period.

The Partnership, along with the assistance of a third-party valuation firm, developed models to estimate the enterprise value of the Partnership on October 5, 2012. These models utilized a combination of observable market inputs and management assumptions, including application of a discounted cash flow approach to projected operating results, growth estimates and projected changes in market conditions. The estimated fair value of the partners’ capital balances as of October 5, 2012 was as follows:


	(in millions)
Fair value of Limited Partners’ interests	$	5,118
Fair value of General Partner’s interest		893
Fair value of Noncontrolling interests		123

	$	6,134

The Partnership then determined the estimated fair value of its assets and liabilities. The fair values of the Partnership’s current assets and current liabilities (with the exception of inventory) were assumed to approximate their carrying values. The estimated fair values of the Partnership’s long-lived tangible assets and inventory were determined utilizing observable market inputs where available or estimated replacement cost adjusted for a usage or obsolescence factor. The Partnership’s identifiable intangible assets consist of customer relationships and technology patents and were estimated by applying a discounted cash flow approach which was adjusted for customer attrition assumptions and projected market conditions. The estimated fair values of the Partnership’s long-term liabilities were determined utilizing observable market inputs where available or estimated based on their current carrying values. The Partnership has recorded goodwill as the excess of the estimated enterprise value over the sum of the fair value amounts allocated to the Partnership’s assets and liabilities. The following table summarizes the preliminary allocation of the fair value of partners’ capital balances to the assets and liabilities of the Partnership on October 5, 2012. The preliminary allocation to certain assets and/or liabilities may be adjusted by material amounts as the Partnership continues to finalize its fair value estimates.


	(in millions)
Current assets	$	2,449
Properties, plants and equipment		5,533
Investment in affiliates		119
Goodwill ⁽¹⁾		1,368
Intangible assets		855
Other assets		25
Current liabilities		(2,132	)
Long-term debt		(1,778	)
Other deferred credits and liabilities		(61	)
Deferred income taxes		(244	)

	$	6,134

⁽¹⁾	Includes $200, $545 and $623 million allocated to the Crude Oil Pipelines, Crude Oil Acquisition and Marketing and Terminal Facilities, respectively.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2012

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

Principles of Consolidation

The consolidated financial statements reflect the results of the Partnership and its wholly-owned subsidiaries, including Sunoco Logistics Partners Operations L.P. (the “Operating Partnership”) and the proportionate shares of the Partnership’s undivided interests in assets, and the accounts of entities in which the Partnership has a controlling financial interest. A controlling financial interest is evidenced by either a voting interest greater than 50 percent or a risk and rewards model that identifies the Partnership or one of its subsidiaries as the primary beneficiary of a variable interest entity. The Partnership holds a controlling financial interest in Inland Corporation (“Inland”), Mid-Valley Pipeline Company (“Mid-Valley”) and West Texas Gulf Pipe Line Company (“West Texas Gulf”), and as such, these joint ventures are reflected as consolidated subsidiaries of the Partnership from the respective dates of acquisition. All significant intercompany accounts and transactions are eliminated in consolidation and noncontrolling interests in equity and net income are shown separately in the consolidated statements of comprehensive income and balance sheets. Equity ownership interests in corporate joint ventures in which the Partnership does not have a controlling financial interest are accounted for under the equity method of accounting.

Use of Estimates

The preparation of financial statements in conformity with United States 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 amounts could differ from these estimates.

Revenue Recognition

Pipeline revenues are recognized upon delivery of the barrels to the location designated by the shipper. Acquisition and marketing revenues for crude oil and refined products are recognized when title to and risk of loss of the product is transferred to the customer. Terminalling and storage revenues are recognized at the time the services are provided. Revenues are not recognized for crude oil exchange transactions, which are entered into primarily to acquire crude oil of a desired quality or to reduce transportation costs by taking delivery closer to the Partnership’s end markets. Any net differential for exchange transactions is recorded as an adjustment of inventory costs in the purchases component of cost of products sold and operating expenses in the consolidated statements of comprehensive income.

Affiliated revenues consist of sales of crude oil and refined products, as well as the provision of crude oil and refined products, pipeline transportation, terminalling and storage services to ETP and Sunoco (including their affiliated entities). Sales of crude oil and refined products to affiliated entities are priced using market based rates. Sunoco and its affiliated entities pay fees for transportation or terminalling services based on the terms and conditions of an established agreement or utilizing published tariffs.

Cash Equivalents

The Partnership considers all highly liquid investments with a remaining maturity of three months or less at the time of purchase to be cash equivalents. At December 31, 2012 and 2011, these cash equivalents consisted of money market accounts.

Accounts Receivable, Net

Accounts receivable represent valid claims against non-affiliated customers (see Note 4 for affiliated receivables) for products sold or services rendered. The Partnership extends 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 reserves are recorded for doubtful accounts based upon management’s estimate of collectability at the time of review. Actual balances are charged against the reserve when all collection efforts have been exhausted.

Inventories

Inventories are valued at the lower of cost or market. Crude oil and refined products inventory costs have been determined using the last-in, first-out method (“LIFO”). Under this methodology, the cost of products sold consists of the actual acquisition costs of the Partnership, which include transportation and storage costs. Such costs are adjusted to reflect increases or decreases in inventory quantities, which are valued based on the changes in the LIFO inventory layers. The cost of materials, supplies and other inventories is principally determined using the average-cost method.

Properties, Plants and Equipment

Properties, plants and equipment are stated at cost. Additions to properties, plants and equipment, including replacements and improvements, are recorded at cost. Repair and maintenance expenditures are charged to expense as incurred. Depreciation is provided principally using the straight-line method based on the estimated useful lives of the related assets. For certain interstate pipelines, the depreciation rate is applied to the net asset value based on the Federal Energy Regulatory Commission’s (“FERC”) requirements, which approximates the useful lives prescribed under GAAP.

Capitalized Interest

The Partnership capitalizes interest on borrowed funds related to capital projects for periods that construction activities are in progress to bring these projects to their intended use.

Investment in Affiliates

Investment in affiliates, which consist of corporate joint ventures, are accounted for under the equity method of accounting. Under this method, an investment is carried at cost, increased for the equity in income or decreased for the equity in loss from the date of acquisition, reduced for dividends received and increased or decreased for adjustments in other comprehensive income. Income recognized from the Partnership’s corporate joint venture interests is presented within other income in the consolidated statements of comprehensive income.

The Partnership allocates the excess of its investment cost over its equity in the net assets of affiliates to the underlying tangible and intangible assets of the corporate joint ventures. Other than land and indefinite-lived intangible assets, all amounts allocated, principally to pipeline and related assets, are amortized using the straight-line method over their estimated useful life of 40 years. The amortization of these amounts is included within depreciation and amortization in the consolidated statements of comprehensive income.

Acquisitions

The assets acquired and liabilities assumed as part of the Partnership’s business combinations are recorded at their estimated fair values as of the date of acquisition. Any excess of consideration transferred plus the fair value of noncontrolling interest over the estimated fair value of the net assets acquired is recorded as goodwill. To the extent the estimated fair value of the net assets acquired exceeds the purchase price plus the fair value of the noncontrolling interest, a gain is recorded in current operations. The results of operations of acquired businesses are included in the Partnership’s results from the dates of acquisition.

The Partnership’s asset acquisitions are recorded at the purchase price, which is allocated to the acquired assets and assumed liabilities based on their relative estimated fair values.

Assets acquired and liabilities assumed include tangible and intangible assets, and contingent assets and liabilities. The estimated fair values of these assets and liabilities are determined based on observable inputs such as quoted market prices, information from comparable transactions, offers made by other prospective acquirers in the cases where the Partnership has certain rights to acquire additional interests in existing investments, and the replacement cost of assets in the same condition or stage of usefulness, or on unobservable inputs such as expected future cash flows or internally developed estimates of value. The Partnership’s fair value measurements are classified within the fair value hierarchy established by GAAP based on the lowest level (least observable) input that is significant to the measurement in its entirety.

See Note 3 for additional information concerning the Partnership’s acquisitions during 2011 and 2010.

Impairment of Long-Lived Assets

Long-lived assets, other than those held for sale, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. An asset is considered to be impaired when the undiscounted estimated net cash flows expected to be generated by the asset are less than its carrying amount. The impairment recognized is the amount by which the carrying amount exceeds the estimated fair value of the impaired asset. Long-lived assets held for sale are recorded at the lower of their carrying amount or estimated fair value less cost to sell the assets.

In September 2011, Sunoco announced its intention to exit its refining business in the northeast and initiated a process to sell its refineries located in Philadelphia and Marcus Hook, Pennsylvania. In December 2011, the main processing units at the Marcus Hook refinery were idled indefinitely. Management assessed the impact that Sunoco’s decision to exit its refining business in the northeast would have on the Partnership’s assets that historically served the refineries and determined that the Partnership’s refined products pipeline and terminal assets continued to have expected future cash flows that support their carrying values. However, the Partnership recognized a $42 million charge in the fourth quarter 2011 for crude oil terminal assets which would have been negatively impacted if the Philadelphia refinery was permanently idled. The charge included a $31 million non-cash impairment for asset write-downs at the Fort Mifflin Terminal Complex and $11 million for regulatory obligations which would have been incurred if these assets were permanently idled. In September 2012, Sunoco completed the formation of Philadelphia Energy Solutions (“PES”), a joint venture with The Carlyle Group, which enabled the Philadelphia refinery to continue operating. Sunoco retained a non-operating minority interest of approximately 33 percent. During the second quarter 2012, the Partnership reversed $10 million of regulatory obligations which were no longer expected to be incurred.

The Partnership also recognized impairment charges of $9 and $3 million in 2012 and 2010, respectively. These charges related to software and construction project cancellations and reflect costs associated with assets that the Partnership could not deploy elsewhere within its operations.

The impairment recognized by the Partnership in 2011 was calculated using fair value assumptions, including comparable land sale transactions and current replacement costs of similar new equipment, adjusted to reflect the age, condition, maintenance history and estimated useful life of the assets. Since the fair value assessment reflected both observable and unobservable inputs, it was determined to be a level 3 fair value measurement within the fair value hierarchy under current accounting guidance.

Goodwill

Goodwill, which represents the excess of the purchase price in a business combination over the fair value of net assets acquired, is tested for impairment annually or more often if warranted by events or changes in circumstances indicating that the carrying value may exceed the estimated fair value. The Partnership determined during 2012, 2011 and 2010 that goodwill was not impaired.

Management’s process of evaluating goodwill for impairment involves estimating the fair value of the Partnership’s reporting units that contain goodwill. Inherent in estimating the fair value for each reporting unit are certain judgments and estimates relating to market multiples for comparable businesses, including management’s interpretation of current economic indicators and market conditions, and assumptions about the Partnership’s strategic plans with regard to its operations. To the extent additional information arises, market conditions change or the Partnership’s strategies change, it is possible that the conclusion regarding whether the goodwill is impaired could change and result in future goodwill impairment charges.

Fair value is estimated using a market multiple methodology whereby multiples of business enterprise value to earnings before interest, taxes, depreciation and amortization (“EBITDA”) of comparable companies are used to estimate the fair value of the reporting units. Management establishes fair value by comparing the reporting unit to other companies that are similar, from an operational or industry standpoint and considers the risk characteristics in order to determine the risk profile relative to the comparable companies as a group. The most significant assumptions are the market multiplies.

In September 2011, the Financial Accounting Standards Board (“FASB”) codified guidance related to the testing of goodwill for impairment. The guidance provides entities with the option to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events or circumstances, an entity determines it is more likely than not that the fair value of a reporting unit is not less than its carrying amount, then performing the two-step impairment test is not required. However, if an entity concludes otherwise, then it is required to perform the first step of the two-step impairment test. Entities have the option of bypassing the qualitative analysis in any period and proceeding directly to the two-step impairment test. The provisions of this guidance, effective for the Partnership beginning January 1, 2012, did not have an impact on the Partnership’s consolidated financial statements and disclosures.

Intangible Assets

The Partnership has acquired intangible assets such as throughput and deficiency contracts, customer relationships, historical shipping rights and patents related to butane blending technology. The value assigned to these intangible assets is amortized on a straight-line basis over their respective economic lives through depreciation and amortization expense in the consolidated statements of comprehensive income.

Environmental Remediation

The Partnership accrues environmental remediation costs for work at identified sites where an assessment has indicated that cleanup costs are probable and reasonably estimable. Such accruals are undiscounted and are based on currently available information, estimated timing of remedial actions and related inflation assumptions, existing technology and presently enacted laws and regulations. If a range of probable environmental cleanup costs exists for an identified site, the minimum of the range is accrued unless some other point or points in the range are more likely, in which case the most likely amount in this range is accrued.

Income Taxes

The Partnership is not a taxable entity for U.S. federal income tax purposes, or for the majority of states that impose income taxes. Rather, income taxes are generally assessed at the partner level. There are some states in which the Partnership operates where it is subject to state and local income taxes. Substantially all of the income tax reflected in the Partnership’s consolidated financial statements is derived from the operations of Inland, Mid-Valley and West Texas Gulf, all of which are entities subject to income taxes for federal and state purposes at the corporate level. The effective tax rates for these entities approximate the federal statutory rate of 35 percent.

The Partnership recognizes a tax benefit from uncertain positions only if it is more likely than not that the position is sustainable, based solely on its technical merits and consideration of the relevant taxing authorities’ widely understood administrative practices and precedents. The tax benefits recognized from such positions are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon settlement.

The following table presents the components of income tax expense for the periods presented:


	Successor			Predecessor
	Period from Acquisition (October 5, 2012) to December 31, 2012			Period from January 1, 2012 to October 4, 2012		Year Ended December 31,
				Period from January 1, 2012 to October 4, 2012		2011			2010
	(in millions)			(in millions)
Federal
Current	$	8		$	22	$	25		$	6
Deferred		(2	)		—		(2	)		—
State
Current		2			2		2			2
Deferred		—			—		—			—

Total income tax expense	$	8		$	24	$	25		$	8

The income taxes paid by Inland, Mid-Valley and West Texas Gulf approximated current income tax expense for each year presented.

In taxable jurisdictions, the Partnership records deferred income taxes on all significant temporary differences between the book basis and the tax basis of assets and liabilities. At December 31, 2012 and 2011, the Partnership had $243 and $222 million, respectively, of net deferred tax liability derived principally from the difference in the book and tax bases of properties, plants and equipment associated with the Inland, Mid-Valley and West Texas Gulf acquisitions.

Long-Term Incentive Plan

The Partnership accounts for the compensation cost of all unit-based payment awards at fair value and reports the related expense within selling, general and administrative expenses in the consolidated statements of comprehensive income. Unit-based compensation cost for awards of restricted units is derived from the fair market value of common units on the grant date using a Monte Carlo Simulation if the payout is determined by market criteria related to unit proxies or grant date market price of the underlying unit. The Partnership recognizes unit-based compensation cost as expense ratably on a straight-line basis over the requisite service period. In accordance with the terms of certain awards issued prior to 2013, the recognition of compensation cost is accelerated in the period the participant becomes retirement-eligible.

Asset Retirement Obligations

Asset retirement obligations (“AROs”) represent the fair value of a liability related to the retirement of long-lived assets and are recorded at the time a legal obligation is incurred. A corresponding asset is also recorded at that time and is depreciated over the remaining useful life of the related asset. The fair value of any ARO is determined based on estimates and assumptions related to retirement costs, which the Partnership bases on historical retirement costs, future inflation rates and credit-adjusted risk-free interest rates. These fair value assessments are considered to be level 3 measurements as they are based on both observable and unobservable inputs. Changes in the liability are recorded for the passage of time (accretion) or for revisions to cash flows originally estimated to settle the ARO.

The Partnership’s consolidated balance sheets included liabilities for asset retirement obligations, as a component of other deferred credits and liabilities, of $41 and $51 million at December 31, 2012 and 2011, respectively. The decrease in the balance from 2011 to 2012 was attributable to the $10 million reversal of certain regulatory obligations which were no longer expected to be incurred as a result of Sunoco’s joint venture with The Carlyle Group. The Partnership believes it may have additional asset retirement obligations related to its pipeline assets and storage tanks, for which it is not possible to estimate whether or when the retirement obligations will be settled. Consequently, these retirement obligations cannot be measured at this time.

Fair Value Measurements

The Partnership determines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Partnership utilizes valuation techniques that maximize the use of observable inputs (levels 1 and 2) and minimize the use of unobservable inputs (level 3) within the fair value hierarchy established by the FASB. The Partnership generally applies a “market approach” to determine fair value. This method uses pricing and other information generated by market transactions for identical or comparable assets and liabilities. Assets and liabilities are classified within the fair value hierarchy based on the lowest level (least observable) input that is significant to the measurement in its entirety.

In May 2011, the FASB issued a new accounting standard update which amended the fair value measurement guidance and included enhanced disclosure requirements. The most significant change in disclosures was an expansion of the information required for level 3 measurements based on unobservable inputs. The Partnership adopted the amended guidance on January 1, 2012. The adoption of the amended guidance did not have a material impact on the Partnership’s consolidated financial statements and disclosures.

Comprehensive Income

In June 2011, the FASB codified guidance related to the presentation of comprehensive income. The guidance requires entities to present net income and other comprehensive income in a single continuous statement of comprehensive income or in two separate, but consecutive, statements. The components of net income and other comprehensive income are presented in the Partnership’s consolidated statements of comprehensive income. The new guidance does not change the components that are recognized in net income and the components that are recognized in other comprehensive income. The revised presentation has been retroactively applied to all periods presented.

In February 2013, the FASB codified additional guidance related to the presentation and disclosure of components reclassified out of accumulated other comprehensive income (loss). The provisions of this guidance are effective for the Partnership beginning January 1, 2013. The Partnership does not expect the adoption of this standard to have a material impact on its consolidated financial statements and disclosures.

Lease Accounting

The Partnership accounts for arrangements that convey the right to use property, plant or equipment for a stated period of time as leases. Whether an arrangement contains a lease is determined at inception of the arrangement based on all of the facts and circumstances. The Partnership reassesses whether the arrangement contains a lease after the inception of the arrangement only if (a) there is a change in the contractual terms, (b) a renewal option is exercised or an extension is agreed to by the parties to the arrangement, (c) there is a change in the determination as to whether or not fulfillment is dependent on specified property, plant, or equipment, or (d) there is a substantial physical change to the specified property, plant, or equipment. The Partnership continually analyzes its new and existing arrangements to evaluate whether they contain leases. Revenue or expense from arrangements where the Partnership is the lessor or lessee, respectively, is recognized ratably over the term of the underlying arrangement.

Net Income Attributable to Sunoco Logistics Partners L.P. Per Limited Partner Unit

The Partnership uses the two-class method to determine basic and diluted earnings per unit. The two-class method is an earnings allocation formula that determines the earnings for each class of equity ownership and participating security according to distributions declared and participation rights in undistributed earnings. The Partnership calculates basic and diluted net income attributable to Sunoco Logistics Partners L.P. per limited partner unit (“net income attributable to SXL”) by dividing net income attributable to SXL, after deducting the amount allocated to the general partner’s interest and incentive distribution rights (“IDRs”), by the weighted average number of limited partner units and Class A units outstanding during the period. IDRs in a master limited partnership are treated as participating securities for the purpose of computing net income attributable to limited partner units. The general partner holds all of the IDRs. In addition, when earnings differ from cash distributions, undistributed or over distributed earnings are to be allocated to the general partner, limited partners and Class A unitholder based on the contractual terms of the partnership agreement.

Acquisitions

12 Months Ended

Dec. 31, 2012

Acquisitions

3. Acquisitions

A key component of the Partnership’s primary business strategy is to pursue strategic and accretive acquisitions that complement its existing asset base. The Partnership completed the following acquisitions during the years ended December 31, 2011 and 2010:

2011 Acquisitions

•

In August 2011, the Partnership acquired a refined products terminal, located in East Boston, Massachusetts, from affiliates of ConocoPhillips for $56 million plus the fair value of inventory. The terminal includes a 10-bay truck rack and approximately 1 million barrels of capacity and is the sole service provider to Logan International Airport under a long-term contract to supply jet fuel. The acquisition was included within the Terminal Facilities segment.

•

In August 2011, the Partnership acquired a crude oil purchasing and marketing business from Texon L.P. (“Texon”) for $205 million plus the fair value of its crude oil inventory at the acquisition date. The purchase consisted of a crude oil acquisition and marketing business and gathering assets for approximately 75,000 barrels per day at the wellhead in 16 states, primarily in the western United States. The acquisition was included within the Crude Oil Acquisition and Marketing segment.

•

In July 2011, the Partnership acquired the Eagle Point tank farm and related assets from Sunoco for $100 million. The tank farm is located in Westville, New Jersey and has approximately 5 million barrels of active storage for refined products and dark oils. The acquisition was funded by the issuance of 3.9 million of Class A units with an estimated market value of $98 million and payment of $2 million of cash to Sunoco. The Class A units were a new class of units on which no distributions were paid until the Class A units converted to common units in July 2012. As the acquisition was from a related party, the assets acquired were recorded by the Partnership at Sunoco’s net carrying value of $22 million. The $20 million difference between the carrying value of the assets and the cash consideration paid was recorded by the Partnership as an increase to equity. The acquisition was included within the Terminal Facilities segment.

•

In May 2011, the Partnership acquired an 83.8 percent equity interest in Inland, which is the owner of 350 miles of active refined products pipelines in Ohio. The pipeline connects three refineries in Ohio to terminals and major markets in Ohio. The Partnership acquired its equity interest for $99 million, net of cash received, through a purchase of a 27.0 percent equity interest from Shell Oil Company (“Shell”) and a 56.8 percent equity interest from Sunoco. The 56.8 percent equity interest acquired from Sunoco was considered a transaction between entities under common control and therefore the assets and liabilities transferred were recorded by the Partnership at Sunoco’s carrying value. As the Partnership acquired a controlling financial interest in Inland, the joint venture was reflected as a consolidated subsidiary of the Partnership from the date of the final acquisition and was included within the Refined Products Pipelines segment.

The following table summarizes the effects of the 2011 acquisitions on the Partnership’s consolidated balance sheet as of the respective acquisition dates:


	East Boston Terminal			Crude Oil Acquisition and Marketing			Eagle Point Tank Farm			Inland			Total
	(in millions)
Increase in:
Current assets	$	17		$	24		$	—		$	3		$	44
Properties, plants and equipment, net		63			7			22			178			270
Intangible assets, net		—			183			—			—			183
Goodwill		—			14			—			—			14
Current liabilities		—			(6	)		—			(1	)		(7	)
Other deferred credits and liabilities		(7	)		—			—			(1	)		(8	)
Deferred income taxes		—			—			—			(60	)		(60	)
Sunoco Logistics Partners L.P. equity		—			—			(20	)		—			(20	)
Noncontrolling interests		—			—			—			(20	)		(20	)

Cash paid for acquisitions	$	73		$	222		$	2		$	99		$	396

2010 Acquisitions

•

In October 2010, the Partnership acquired two terminals in Texas for $9 million. The Partnership also assumed a $1 million environmental liability in connection with these transactions. The acquisitions included a terminal in Bay City, Texas, acquired from Gulfstream Terminals & Marketing LLC, which is capable of handling both crude oil and refined product volumes. Total active terminal storage capacity of the facility is less than half of a million barrels. In addition, the Partnership acquired a refined products terminal and pipeline segment in Big Sandy, Texas, from affiliates of Chevron Corporation. The acquisitions were included in the Terminal Facilities from the respective dates of acquisition. In February 2012, the Partnership sold the refined products terminal and pipeline assets in Big Sandy, Texas for $11 million. The buyer also assumed a $1 million environmental liability associated with the assets. The net book value of the assets sold and liability transferred approximated the sale price. In connection with the sale, the Partnership also agreed to cancel existing throughput and deficiency agreements in exchange for cash payments of $11 million. The Partnership recognized a total gain of $11 million related primarily to the contract settlement. The gain was recorded as $6 and $5 million within the Terminal Facilities and Refined Products Pipelines segments, respectively.

•

In July 2010, the Partnership acquired a butane blending business from Texon for $152 million including the fair value of its refined product inventory. The acquisition included patented technology for blending of butane into refined products, contracts with customers currently utilizing the patented technology, butane inventories and other related assets. Goodwill was recognized related to expected synergies with the Partnership’s terminal facilities. The acquisition was included within the Terminal Facilities segment.

•

In July 2010, the Partnership exercised its rights to acquire an additional ownership interest in West Shore Pipeline Company (“West Shore”) from an affiliate of BP for $6 million, increasing its ownership interest from 12.3 percent to 17.1 percent. West Shore owns approximately 650 miles of common carrier refined products pipelines that originate in Chicago, Illinois and services delivery points from Chicago to Wisconsin. The investment is accounted for as an equity method investment within the Partnership’s Refined Products Pipelines segment, with the equity income recorded based on the Partnership’s ownership percentage from the date of acquisition.

•

In July 2010, the Partnership exercised its rights to acquire an additional ownership interest in Mid-Valley from an affiliate of BP for $58 million, increasing its ownership interest from 55.3 percent to 91.0 percent. Mid-Valley owns, and the Partnership is the operator of, an approximately 1,000-mile common carrier pipeline, which originates in Longview, Texas and terminates in Samaria, Michigan. The pipeline provides crude oil to a number of refineries, primarily in the midwest United States.

In August 2010, the Partnership exercised similar rights to acquire an additional ownership interest in West Texas Gulf from an affiliate of BP for $27 million, increasing its ownership interest from 43.8 percent to 60.3 percent. West Texas Gulf owns, and the Partnership is the operator of, an approximately 600-mile common carrier crude oil pipeline system which originates from the West Texas oil fields at Colorado City and extends to Longview, Texas where deliveries are made to several pipelines, including Mid-Valley.

As the Partnership acquired a controlling financial interest in both Mid-Valley and West Texas Gulf, the joint ventures were reflected as consolidated subsidiaries of the Partnership from their respective acquisition dates. The acquisitions were included within the Crude Oil Pipelines segment from the respective acquisition dates. Gains attributable to the re-measurement of the previously held equity interests in Mid-Valley and West Texas Gulf totaling $128 million were recognized in “Gain on investments in affiliates” in the consolidated statement of comprehensive income for the year ended December 31, 2010. The fair value of the Partnership’s pre-acquisition equity interests in Mid-Valley and West Texas Gulf, $90 and $72 million, respectively, were determined based on the amounts paid by the Partnership, which were equal to the offers of other prospective acquirers (level 1 observable inputs). The Partnership used the same methodology to determine the fair value of the noncontrolling interests.

The following table summarizes the effects of the 2010 acquisitions on the Partnership’s consolidated balance sheet (including the consolidation of Mid-Valley and West Texas Gulf) as of the respective acquisition dates:


	Butane Blending		Joint Ventures			Terminals			Total
	(in millions)
Increase in:
Current assets	$	14	$	23		$	—		$	37
Investment in affiliates		—		6			—			6
Properties, plants and equipment, net		1		471			10			482
Intangible assets, net		90		—			—			90
Goodwill		47		—			—			47
Deferred charges and other assets		—		1			—			1
Current liabilities		—		(4	)		—			(4	)
Other deferred credits and liabilities		—		(1	)		(1	)		(2	)
Deferred income taxes		—		(164	)		—			(164	)
Sunoco Logistics Partners L.P. equity		—		(128	)		—			(128	)
Noncontrolling interests		—		(80	)		—			(80	)
Decrease in:
Investment in affiliates		—		(33	)		—			(33	)

Cash paid for acquisitions	$	152	$	91		$	9		$	252

No pro forma information has been presented since the impact of acquisitions during 2011 and 2010 were not material in relation to the Partnership’s consolidated results of operations.

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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Related Party Transactions

Related Party Transactions

12 Months Ended

Dec. 31, 2012

4. Related Party Transactions

Acquisition of Sunoco

The general and limited partner interests that were previously owned by Sunoco were contributed to ETP in connection with the acquisition of Sunoco by ETP (Note 1). As a result of these transactions, both the Partnership and Sunoco became consolidated subsidiaries of ETP. The Partnership has various operating and administrative agreements with Sunoco, including the agreements described below. Sunoco continues to perform the administrative functions defined in such agreements on the Partnership’s behalf.

Pipeline and Terminalling Services

The Partnership is party to various agreements with Sunoco and its affiliates (including PES) to supply crude oil and refined products and to provide pipeline and terminalling services pursuant to agreements with terms that expire at various times as described below, and some of these services are provided pursuant to agreements or arrangements that are short term in nature or subject to termination by either party. Affiliated revenues in the consolidated statements of comprehensive income consist of sales of refined products and crude oil as well as the related provision, and services including pipeline transportation, terminalling, storage and blending.

The Partnership had the following material agreements with Sunoco and its affiliated entities at December 31, 2012:

•

The Partnership has a five-year product terminal services agreement with Sunoco under which Sunoco may throughput refined products through the Partnership’s terminals. The agreement contains no minimum throughput obligations for Sunoco. The agreement runs through February 2017.

•

The Partnership has an agreement with PES relating to the Fort Mifflin Terminal Complex. Under this agreement, PES will deliver an average of 300,000 barrels per day of crude oil and refined products per contract year at the Fort Mifflin facility. PES does not have exclusive use of the Fort Mifflin Terminal Complex; however, the Partnership is obligated to provide the necessary tanks, marine docks and pipelines for PES to meet its minimum requirements under the agreement. The Partnership executed a 10-year agreement with PES in September 2012. The Partnership had a previous agreement with Sunoco which included terms similar to those contained in the agreement with PES.

•

The Partnership has a three-year agreement with Sunoco to provide approximately 2.0 million barrels of storage capacity and terminalling services to Sunoco at the Eagle Point tank farm. The agreement expires in June 2014. Sunoco does not have exclusive use of the Eagle Point tank farm.

•

In September 2012, Sunoco assigned its lease for the use of the Partnership’s inter-refinery pipelines between the Philadelphia and Marcus Hook refineries to PES. Under the 20-year lease agreement which expires in February 2022, PES leases the inter-refinery pipelines for an annual fee which escalates at 1.67 percent each January 1 for the term of the agreement. The lease agreement also requires PES to reimburse the Partnership for any non-routine maintenance expenditures, as defined, incurred during the term of the agreement. There were no material reimbursements under this agreement during 2010 through 2012.

•

Sunoco is a shipper on our refined products pipelines. All movements are on the same terms that would be available to an unrelated third party and are based on published tariff rates on the respective pipelines.

Commodity Sales Agreements

•

The Partnership has agreements with Sunoco whereby Sunoco purchases refined products, at market-based rates, at certain of the Partnership’s terminal facilities. These agreements are negotiated annually and currently do not extend beyond 2013.

•

The Partnership has agreements with PES whereby PES purchases crude oil, at market-based rates, for delivery to the Partnership’s Fort Mifflin and Eagle Point terminal facilities. These agreements contain minimum volume commitments and extend through 2014.

The renegotiated terms of the agreements with PES, provide PES with the option to purchase the Fort Mifflin and Belmont terminals if certain triggering events occur including a sale of substantially all of the assets or operations of the Philadelphia refinery, an initial public offering or a public debt filing of more than $200 million. If either option is exercised before December 31, 2013, the purchase price is established based on a defined EBITDA multiple for each terminal facility. After this date, the purchase price for each facility would be established based on a fair value amount determined by designated third parties.

Sunoco continues to utilize the Partnership’s pipeline and terminal assets to supply its retail marketing network in an efficient manner. Management expects that Sunoco will continue to utilize these services for the foreseeable future. However, if Sunoco reduces its use of the Partnership’s facilities, it could adversely affect the Partnership’s results of operations, financial condition or cash flows.

Advances to/from Affiliate

The Partnership has a treasury services agreement with Sunoco pursuant to which it, among other things, participates in Sunoco’s centralized cash management program. Under this program, all of the Partnership’s cash receipts and cash disbursements are processed, together with those of Sunoco and its other subsidiaries, through Sunoco’s cash accounts with a corresponding credit or charge to an affiliated account. The affiliated balances are settled periodically, but no less frequently than monthly. Amounts due from Sunoco earn interest at a rate equal to the average rate of the Partnership’s third-party money market investments, while amounts due to Sunoco bear interest at a rate equal to the interest rate provided in the Partnership’s $350 million Credit Facility (Note 10).

Incentive Distribution Rights Exchange

In January 2010, the Partnership entered into a repurchase agreement with its general partner, whereby the Partnership agreed to repurchase from the general partner the existing IDRs for $201 million and the issuance of new IDRs. The Partnership initially financed this arrangement with a promissory note to the general partner that was due December 31, 2010. Pursuant to this transaction, the Partnership executed the third amended and restated agreement of limited partnership of the Partnership (the “new partnership agreement”). The new partnership agreement reflects the cancellation of the original IDRs and the authorization and issuance of the new IDRs (Note 13). Proceeds from the February 2010 issuance of $500 million of Senior Notes were used to repay this promissory note in full (Note 10).

Promissory Note from Affiliate

In July 2010, the Partnership acquired a butane blending business from Texon. The acquisition was partially funded by a three-year, subordinated $100 million note from Sunoco, with an interest rate at three-month LIBOR plus 275 basis points per annum. The Partnership repaid the $100 million note during the fourth quarter of 2011.

Administrative Services

The Partnership has no employees, and reimburses the general partner and its affiliates for certain costs and other direct expenses incurred on the Partnership’s behalf. These costs may be increased if the acquisition or construction of new assets or businesses requires an increase in the level of general and administrative services received by the Partnership.

Under the Omnibus Agreement, the Partnership pays Sunoco an annual administrative fee that includes expenses incurred by Sunoco and its affiliates to perform certain centralized corporate functions, such as legal, accounting, treasury, engineering, information technology, insurance, and other corporate services, including the administration of employee benefit plans. This fee was $5, $13, $13, and $5 million for the periods from October 5, 2012 to December 31, 2012, from January 1, 2012 to October 4, 2012, and for the years ended December 31, 2011 and 2010, respectively. These fees do not include the costs of shared insurance programs (which are allocated to the Partnership based upon its share of the cash premiums incurred), the salaries of pipeline and terminal personnel or other employees of the general partner, or the cost of their employee benefits.

In addition to the fees for the centralized corporate functions, selling, general and administrative expenses in the consolidated statements of comprehensive income include the allocation of shared insurance costs of $2, $5, $4 and $4 million for the periods from October 5, 2012 to December 31, 2012, from January 1, 2012 to October 4, 2012, and for the years ended December 31, 2011 and 2010, respectively. The Partnership’s share of allocated Sunoco employee benefit plan expenses, including non-contributory defined benefit retirement plans, defined contribution 401(k) plans, employee and retiree medical, dental and life insurance plans, incentive compensation plans and other such benefits was $10, $28, $26 and $29 million for the periods from October 5, 2012 to December 31, 2012, from January 1, 2012 to October 4, 2012, and for the years ended December 31, 2011 and 2010, respectively. These expenses are reflected in cost of products sold and operating expenses and selling, general and administrative expenses in the consolidated statements of comprehensive income.

Affiliated Revenues and Accounts Receivable, Affiliated Companies

The Partnership is party to various agreements with Sunoco (including its affiliated entities) to supply crude oil and refined products, as well as to provide pipeline and terminalling services. Affiliated revenues in the consolidated statements of comprehensive income consist of sales of crude oil and refined products, as well as the related provision, and services including pipeline transportation, terminalling and storage and blending to ETP and Sunoco (including their affiliated entities).

Capital Contributions

In July 2011, the Partnership issued 3.9 million Class A Units to Sunoco in connection with the acquisition of the Eagle Point tank farm and related assets (Note 3). As this transaction was between related parties, accounting guidance required the issuance to be recorded at the net of Sunoco’s historical carrying value of the assets acquired ($22 million) and the $2 million cash consideration paid. The $20 million of deferred distribution units were a new class of units that were converted to common units in July 2012. Prior to their conversion, the Class A units participated in the allocation of net income on a pro-rata basis with the common units. In connection with this transaction, the general partner contributed $2 million to the Partnership. The Partnership recorded this amount as a capital contribution to Equity within its consolidated balance sheet.

In August 2010, the Partnership completed a public offering of 6.0 million limited partnership units. As a result of this offering, the general partner contributed $3 million to the Partnership to maintain its two percent general partner interest. The Partnership recorded this amount as a capital contribution to Equity within its consolidated balance sheet.

During 2012, 2011 and 2010, the Partnership issued 0.5, 0.2 and 0.2 million limited partnership units, respectively, to participants in the Sunoco Partners LLC Long-Term Incentive Plan upon completion of award vesting requirements. As a result of these issuances of limited partnership units, the general partner contributed less than $0.5 million in each period to the Partnership to maintain its two percent general partner interest. The Partnership recorded these amounts as capital contributions to Equity within its consolidated balance sheets.

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.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39678-107864

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph b
-Article 3A

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
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-Paragraph k
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 57
-Paragraph 1-4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Net Income Attributable to Sunoco Logistics Partners L.P. Per Limited Partner Unit Data

Net Income Attributable to Sunoco Logistics Partners L.P. Per Limited Partner Unit Data

12 Months Ended

Dec. 31, 2012

5. Net Income Attributable to Sunoco Logistics Partners L.P. Per Limited Partner Unit Data

The general partner’s interest in net income attributable to SXL consists of its two percent general partner interest and “incentive distributions,” which are increasing percentages, up to 50 percent of quarterly distributions in excess of $0.1667 per limited partner unit (Note 13). The general partner was allocated net income attributable to SXL of $24 million (representing 17 percent of total net income attributable to SXL) for the period from October 5, 2012 to December 31, 2012, $55 million (representing 14 percent of total net income attributable to SXL) for the period from January 1, 2012 to October 4, 2012, $54 million (representing 17 percent of total net income attributable to SXL) for the year ended December 31, 2011,and $48 million (representing 14 percent of total net income attributable to SXL) for the year ended December 31, 2010. Diluted net income attributable to SXL per limited partner unit is calculated by dividing net income attributable to SXL by the sum of the weighted-average number of common units and Class A units outstanding, prior to conversion to common units (Note 12), and the dilutive effect of incentive unit awards (Note 14).

The following table sets forth the reconciliation of the weighted average number of limited partner units used to compute basic net income attributable to SXL per limited partner unit to those used to compute diluted net income attributable to SXL per limited partner unit for the periods presented:


	Successor		Predecessor
	Period from Acquisition (October 5, 2012) to December 31, 2012		Period from January 1, 2012 to October 4, 2012		Year Ended December 31,
			Period from January 1, 2012 to October 4, 2012		2011		2010
	(in millions)		(in millions)
Weighted average number of limited partner units outstanding—basic		103.8		103.5		101.3		95.2
Add effect of dilutive incentive awards		0.3		0.4		0.5		0.5

Weighted average number of limited partner units—diluted		104.1		103.9		101.8		95.7

On December 2, 2011, the Partnership completed a three-for-one split of its common and Class A units. The unit split resulted in the issuance of two additional common or Class A units for every one unit owned. All unit and per unit information included in this report are presented on a post-split basis.

Inventories

12 Months Ended

Dec. 31, 2012

Inventories

6. Inventories

The components of inventories are as follows:


	Successor		Predecessor
	December 31, 2012		December 31, 2011
	(in millions)		(in millions)
Crude oil	$	418	$	142
Refined products		48		55
Refined products additives		3		2
Materials, supplies and other		9		7

	$	478	$	206

The current replacement cost of crude oil and refined products inventory exceeded its carrying value by $7 and $196 million at December 31, 2012 and 2011, respectively. The increase in the crude oil inventory for 2012 compared to 2011 was due to the adjustment of the Partnership’s assets and liabilities to fair value resulting from the application of push-down accounting in connection with the acquisition of the general partner by ETP (Note 1).

Properties, Plants and Equipment

12 Months Ended

Dec. 31, 2012

Properties, Plants and Equipment

7. Properties, Plants and Equipment

The components of net properties, plants and equipment are as follows:


			Successor			Predecessor
	Estimated Useful Lives		December 31, 2012			December 31, 2011
			(in millions)			(in millions)
Land and land improvements (including rights of way)		—	$	1,026		$	525
Pipeline and related assets		38 - 60		2,687			1,344
Terminals and storage facilities		5 - 44		934			768
Other		5 - 48		647			385
Construction-in-progress				379			212

Total properties, plants and equipment				5,673			3,234
Less: Accumulated depreciation and amortization				(50	)		(712	)

Total properties, plants and equipment, net			$	5,623		$	2,522

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

Investment in Affiliates

12 Months Ended

Dec. 31, 2012

Investment in Affiliates

8. Investment in Affiliates

The corporate joint ventures own refined products pipeline systems. The Partnership’s ownership percentages in corporate joint ventures as of December 31, 2012 and 2011 were as follows:


		Ownership percentage
Explorer Pipeline Company		9.4%
Yellowstone Pipe Line Company		14.0%
West Shore Pipe Line Company		17.1%
Wolverine Pipe Line Company		31.5%

The Partnership’s investments in Yellowstone Pipe Line Company (“Yellowstone”), West Shore and Wolverine Pipe Line Company (“Wolverine”) at December 31, 2012 include a net excess investment amount of $91 million. The excess investment is the difference between the investment balance and the Partnership’s proportionate share of the net assets of the entities. The Partnership has not provided additional financial support to any of the joint ventures during the 2010-2012 period.

The Partnership had $31 million of undistributed earnings from its investments in corporate joint ventures within Equity at December 31, 2012. During the periods from October 5, 2012 to December 31, 2012, from January 1, 2012 to October 4, 2012, and for the years ended December 31, 2011 and 2010, the Partnership received dividends of $6, $5, $11 and $15 million, respectively, from its investments in corporate joint ventures.

The entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group.

Goodwill and Other Intangible Assets

Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2012

9. Goodwill and Other Intangible Assets

Goodwill

Goodwill represents the excess of consideration transferred plus the fair value of noncontrolling interests of an acquired business over the fair value of net assets acquired. Goodwill is not amortized; however it is subject to at least an annual impairment testing. The Partnership’s goodwill balance at December 31, 2012 and 2011 was $1,368 and $77 million, respectively. The increase in the Partnership’s goodwill balance at December 31, 2012 related to the adjustment of its assets and liabilities to fair value resulting from the application of push-down accounting in connection with the acquisition of the general partner by ETP (Note 1). The Partnership’s goodwill balance increased to $77 million at December 31, 2011 from $63 million at December 31, 2010 related to the acquisition of a crude oil acquisition and marketing business in August 2011.

Identifiable Intangible Assets

The Partnership’s identifiable intangible assets are comprised of customer relationships, which consist of throughput contracts and historical shipping rights, and technology related assets, which consist of patented technology associated with the Partnership’s butane blending services. The values assigned to these intangible assets are amortized to earnings using a straight-line approach, over a weighted average amortization period of approximately 17 years. Amortization expense related to these intangibles was $12, $20, $15 and $4 million for the periods from October 5, 2012 to December 31, 2012, from January 1, 2012 to October 4, 2012, and for the years ended December 31, 2011 and 2010, respectively.

Customer relationship intangible assets represent the estimated economic value assigned to certain relationships acquired in connection with business combinations or asset purchases whereby (i) the Partnership acquired information about or access to customers, (ii) the customers now have the ability to transact business with the Partnership and (iii) the Partnership is positioned due to limited competition to provide products or services to the customers. Technology-related intangible assets are the Partnership’s patents for blending of butane into refined products. These patents are amortized over their remaining legal lives.


			Successor			Predecessor
	Weighted Average Amortization Period		December 31, 2012			December 31, 2011
			(in millions)			(in millions)
Gross
Customer relationships		19	$	808		$	239
Technology		10		47			58

Total gross				855			297

Accumulated amortization
Customer relationships				(11	)		(14	)
Technology				(1	)		(6	)

Total accumulated amortization				(12	)		(20	)

Total Net			$	843		$	277

As of December 31, 2012, the Partnership forecasts $49 million of annual amortization expense for each year through the year 2017 for these intangible assets.

Intangible assets attributable to rights of way are included in properties, plants and equipment in the Partnership’s consolidated balance sheets at December 31, 2012 and December 31, 2011.

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

Debt

12 Months Ended

Dec. 31, 2012

Debt

10. Debt

The components of the Partnership’s long-term debt balances are as follows:


	Successor		Predecessor
	December 31, 2012		December 31, 2011
	(in millions)		(in millions)
Credit Facilities
$350 million Credit Facility, due August 2016	$	93	$	—
$200 million Credit Facility, due August 2013		26		—
$35 million Credit Facility, due April 2015		20		—
Senior Notes
Senior Notes - 7.25%, due February 2012		—		250
Senior Notes - 8.75%, due February 2014		175		175
Senior Notes - 6.125%, due May 2016		175		175
Senior Notes - 5.50%, due February 2020		250		250
Senior Notes - 4.65%, due February 2022		300		300
Senior Notes - 6.85%, due February 2040		250		250
Senior Notes - 6.10%, due February 2042		300		300
Unamortized fair value adjustments (Note 1)		143		—

Total debt		1,732		1,700
Less:
Unamortized bond discount		—		(2	)
Current portion of long-term debt ⁽¹⁾		—		(250	)

Long-term debt	$	1,732	$	1,448

⁽¹⁾	Amounts outstanding under the Partnership’s credit facilities at December 31, 2012 have been classified as long-term debt as the Partnership has the intent and ability to refinance such borrowings on a long-term basis.

The aggregate amount of long-term debt maturities is as follows:


Year Ended December 31,	(in millions)
2013 ⁽¹⁾	$	119
2014		175
2015		20
2016		175
2017		—
Thereafter		1,100

Total	$	1,589

⁽¹⁾	Consists of amounts outstanding under the Partnership’s $350 and $200 million credit facilities at December 31, 2012 that were repaid in connection with the January 2013 senior notes offering (see below).

Cash payments for interest related to long-term debt, net of capitalized interest (Note 2), were $2, $87, $73 and $59 million for the periods from October 5, 2012 to December 31, 2012, from January 1, 2012 to October 4, 2012, and for the years ended December 31, 2011 and 2010, respectively.

Promissory Note, Affiliated Companies

During the third quarter of 2010, the Operating Partnership entered into a subordinated $100 million variable rate promissory note due to Sunoco in May 2013. The note bore interest at three-month LIBOR plus 275 basis points per annum. The proceeds from this note were used to fund a portion of the purchase price of the Partnership’s acquisition of a butane blending business in July 2010. The Partnership repaid this note in full during the fourth quarter 2011.

Credit Facilities

The Partnership maintains two credit facilities totaling $550 million to fund the Partnership’s working capital requirements, finance acquisitions and capital projects and for general partnership purposes. The credit facilities consist of a $350 million unsecured credit facility which expires in August 2016 (the “$350 million Credit Facility”) and a $200 million unsecured credit facility which expires in August 2013 (the “$200 million Credit Facility”). Outstanding borrowings under these credit facilities were $119 million at December 31, 2012.

The $350 and $200 million credit facilities contain various covenants limiting the Partnership’s ability to incur indebtedness; grant certain liens; make certain loans, acquisitions and investments; make any material change to the nature of its business; or enter into a merger or sale of assets, including the sale or transfer of interests in the Operating Partnership’s subsidiaries. The credit facilities also limit the Partnership, on a rolling four-quarter basis, to a maximum total consolidated debt to consolidated EBITDA ratio, as defined in the underlying credit agreements, of 5.0 to 1, which can generally be increased to 5.5 to 1 during an acquisition period. The Partnership’s ratio of total debt, excluding net unamortized fair value adjustments, to EBITDA was 2.0 to 1 at December 31, 2012, as calculated in accordance with the credit agreements.

In connection with the acquisition of Sunoco by ETP in October 2012, Sunoco’s interests in the general partner and limited partnership were contributed to ETP, resulting in a change of control of the Partnership’s general partner. This would have represented an event of default under the Partnership’s credit facilities as the general partner interest would no longer be owned by Sunoco. During the third quarter 2012, the Partnership amended this provision of its credit facilities to avoid an event of default upon the transfer of the general partner interest to ETP.

In May 2012, West Texas Gulf entered into a $35 million revolving credit facility (the “$35 million Credit Facility”) which expires in April 2015. The facility is available to fund West Texas Gulf’s general corporate purposes including working capital and capital expenditures. The credit facility also limits West Texas Gulf, on a rolling four-quarter basis, to a minimum fixed charge coverage ratio, as defined in the underlying credit agreement. The ratio for the fiscal quarter ending December 31, 2012 shall not be less than 1.00 to 1. The minimum ratio fluctuates between 0.80 to 1 and 1.00 to 1 throughout the term of the revolver as specified in the credit agreement. In addition, the credit facility limits West Texas Gulf to a maximum leverage ratio of 2.00 to 1. West Texas Gulf’s fixed charge coverage ratio and leverage ratio were 1.29 to 1 and 0.62 to 1, respectively, at December 31, 2012. Outstanding borrowings under this credit facility were $20 million at December 31, 2012.

Senior Notes

The Operating Partnership had $250 million of 7.25 percent Senior Notes which matured and were repaid in February 2012.

In January 2013, the Operating Partnership issued $350 million of 3.45 percent Senior Notes and $350 million of 4.95 percent Senior Notes (the “2023 and 2043 Senior Notes”), due January 2023 and January 2043, respectively. The terms and conditions of the 2023 and 2043 Senior Notes are comparable to those under the Operating Partnership’s existing senior notes. The net proceeds of $691 million from the 2023 and 2043 Senior Notes were used to pay outstanding borrowings under the $350 and $200 million credit facilities and for general partnership purposes.

In July 2011, the Operating Partnership issued $300 million of 4.65 percent Senior Notes and $300 million of 6.10 percent Senior Notes (the “2022 and 2042 Senior Notes”), due February 2022 and February 2042, respectively. The net proceeds of $595 million from the 2022 and 2042 Senior Notes were used to pay down outstanding borrowings under the prior credit facilities, which were used to fund the acquisitions of a controlling financial interest in Inland and the Texon crude oil acquisition and marketing business, and for general partnership purposes.

In February 2010, the Operating Partnership issued $250 million of 5.50 percent Senior Notes and $250 million of 6.85 percent Senior Notes, due February 2020 and February 2040, respectively. The net proceeds of $494 million from the 2020 and 2040 Senior Notes were used to repay the $201 million promissory note issued in connection with the Partnership’s repurchase and exchange of its IDR interest, repay outstanding borrowings under the prior credit facility and for general partnership purposes.

Debt Guarantee

The Partnership currently serves as guarantor of the senior notes and of any obligations under the $350 million and $200 million credit facilities. The Operating Partnership is also a guarantor of the $200 million Credit Facility. These guarantees are full and unconditional. See Note 20 for supplemental condensed consolidating financial information.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

Commitments and Contingent Liabilities

Commitments and Contingent Liabilities

12 Months Ended

Dec. 31, 2012

11. Commitments and Contingent Liabilities

Total rental expense for the periods from October 5, 2012 to December 31, 2012, from January 1, 2012 to October 4, 2012, and for the years ended December 31, 2011 and 2010 amounted to $3, $8, $10 and $8 million, respectively. The Partnership, as lessee, has non-cancelable operating leases for office space and equipment for which the aggregate amount of future minimum annual rentals as of December 31, 2012 was as follows:


Year Ended December 31,	(in millions)
2013	$	11
2014		11
2015		10
2016		8
2017		4
Thereafter		1

Total	$	45

The Partnership is subject to numerous federal, state and local laws which regulate the discharge of materials into the environment or that otherwise relate to the protection of the environment. These laws and regulations result in liabilities and loss contingencies for remediation at the Partnership’s facilities and at third-party or formerly owned sites. At December 31, 2012 and 2011, there were accrued liabilities for environmental remediation in the consolidated balance sheets of $3 and $4 million, respectively. The accrued liabilities for environmental remediation do not include any amounts attributable to unasserted claims, since no unasserted claims are probable of settlement or reasonably estimable, nor have any recoveries from insurance been assumed. Charges against income for environmental remediation totaled $1, $6, $5 and $3 million for the periods from October 5, 2012 to December 31, 2012, from January 1, 2012 to October 4, 2012, and for the years ended December 31, 2011 and 2010, respectively. The Partnership maintains insurance programs that cover certain of its existing or potential environmental liabilities. Claims for recovery of environmental liabilities and previous expenditures that are probable of realization totaled $1 million at December 31, 2012 and are included in other assets in the consolidated balance sheet.

Total future costs for environmental remediation activities will depend upon, among other things, the identification of any additional sites, the determination of the extent of the contamination at each site, the timing and nature of required remedial actions, the technology available and needed to meet the various existing legal requirements, the nature and extent of future environmental laws, inflation rates and the determination of the Partnership’s liability at multi-party sites, if any, in light of uncertainties with respect to joint and several liability, and the number, participation levels and financial viability of other parties. Management believes it is reasonably possible that additional environmental remediation losses will be incurred. At December 31, 2012, the aggregate of the estimated maximum additional reasonably possible losses, which relate to numerous individual sites, totaled $2 million.

The Partnership is a party to certain pending and threatened claims. Although the ultimate outcome of these claims cannot be ascertained at this time nor can a range of reasonably possible losses be determined, it is reasonably possible that some portion of them could be resolved unfavorably to the Partnership and its predecessor. Management does not believe that any liabilities which may arise from such claims and the environmental matters discussed above would be material in relation to the Partnership’s results of operations, financial position or cash flows at December 31, 2012. Furthermore, management does not believe that the overall costs for such matters will have a material impact, over an extended period of time, on the Partnership’s operations, cash flows or liquidity.

Sunoco has indemnified the Partnership for 30 years from environmental and toxic tort liabilities related to the assets contributed to the Partnership that arose from the operation of such assets prior to the closing of the February 2002 initial public offering (“IPO”). Sunoco has indemnified the Partnership for 100 percent of all losses asserted within the first 21 years of closing of the IPO. Sunoco’s share of liability for claims asserted thereafter will decrease by 10 percent a year. For example, for a claim asserted during the twenty-third year after closing of the IPO, Sunoco would be required to indemnify the Partnership for 80 percent of its loss. There is no monetary cap on the amount of indemnity coverage provided by Sunoco. The Partnership has agreed to indemnify Sunoco for events and conditions associated with the operation of the Partnership’s assets that occur on or after the closing of the IPO and for environmental and toxic tort liabilities to the extent Sunoco is not required to indemnify the Partnership.

Sunoco also has indemnified the Partnership for liabilities, other than environmental and toxic tort liabilities related to the assets contributed to the Partnership, that arose out of Sunoco’s ownership and operation of the assets prior to the closing of the IPO and that are asserted within 10 years after closing of the IPO. In addition, Sunoco has indemnified the Partnership from liabilities relating to certain defects in title to the assets contributed to the Partnership and associated with failure to obtain certain consents and permits necessary to conduct its business that arise within 10 years after closing of the IPO, as well as from liabilities relating to legal actions currently pending against Sunoco or its affiliates and events and conditions associated with any assets retained by Sunoco or its affiliates.

Management of the Partnership does not believe that any liabilities which may arise from claims indemnified by Sunoco would be material in relation to the operations, cash flows or financial position of the Partnership at December 31, 2012. There are certain other pending legal proceedings related to matters arising after the IPO that are not indemnified by Sunoco. Management believes that any liabilities that may arise from these legal proceedings will not be material in relation to the operations, cash flows or financial position of the Partnership at December 31, 2012.

The entire disclosure for commitments and contingencies.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 440
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Equity Offerings

12 Months Ended

Dec. 31, 2012

Equity Offerings

12. Equity Offerings

In July 2011, the Partnership issued 3.9 million Class A units to Sunoco in connection with the acquisition of the Eagle Point tank farm and related assets. These deferred distribution units represented a new class of units that were converted to common units in July 2012. Prior to their conversion, the Class A units participated in the allocation of net income on a pro-rata basis with the common units. Under accounting guidance, the Partnership recorded the Class A units at $20 million, the difference between Sunoco’s historical carrying value of the assets acquired and the cash paid by the Partnership. In connection with this transaction, the general partner contributed $2 million to the Partnership to maintain its two percent general partner interest.

In August 2010, the Partnership completed a public offering of 6.0 million common units. Net proceeds of $143 million were used to fund the acquisition of additional interests in three of the Partnership’s joint venture pipelines and to reduce outstanding borrowings under the Operating Partnership’s prior credit facility. In connection with this offering, the general partner contributed $3 million to the Partnership to maintain its two percent general partner interest.

The entire disclosure for the formation, structure, control and ownership of the partnership. Disclosures related to accounts comprising partners' capital. Includes balances of general partners' capital account, limited partners' capital account, preferred partners' capital account and total partners' capital account and units outstanding; accumulated other comprehensive income; amount and nature of changes to amount of partner's capital and units outstanding by class, rights and privileges for each class of units; distribution policies and distributions paid by unit class; impact of and correction of an error in previously issued financial statements; limitations of partners' liability; redemption, conversion and distribution policies; and deferred compensation related to the issuance of units.

Management Incentive Plan

Cash Distributions

12 Months Ended

Dec. 31, 2012

Cash Distributions

13. Cash Distributions

Within 45 days after the end of each quarter, the Partnership distributes all cash on hand at the end of the quarter, less reserves established by the general partner in its discretion. This is defined as “available cash” in the partnership agreement. The general partner has broad discretion to establish cash reserves that it determines are necessary or appropriate to properly conduct the Partnership’s business. The Partnership will make quarterly distributions to the extent there is sufficient cash from operations after establishment of cash reserves and payment of fees and expenses, including payments to the general partner.

If cash distributions exceed $0.1667 per unit in a quarter, the general partner receives increasing percentages, up to 50 percent, of the cash distributed in excess of that amount. These distributions are referred to as “incentive distributions.” The percentage interests shown for the unitholders and the general partner for the minimum quarterly distribution are also applicable to quarterly distribution amounts that are less than the minimum quarterly distribution.

In January 2010, the Partnership repurchased, and its general partner transferred and assigned to the Partnership for cancellation, the IDRs held by the general partner under the Second Amended and Restated Agreement of Limited Partnership, as amended, in consideration for (i) the issuance to the general partner of new IDRs issued under the Third Amended and Restated Agreement of Limited Partnership and (ii) the issuance to the general partner of a promissory note in the principal amount of $201 million. In February 2010, the Operating Partnership issued a total of $500 million of Senior Notes which mature in February 2020 and February 2040. A portion of the net proceeds from this offering was used to repay in full this promissory note.

The following table compares the target distribution levels and distribution “splits” between the general partner and the holders of the Partnership’s common units under the cancelled IDRs and under the new IDRs:


	Cancelled IDRs							New IDRs
	Total Quarterly Distribution Target Amount	Marginal Percentage Interest in Distributions						Total Quarterly Distribution Target Amount		Marginal Percentage Interest in Distributions
	Total Quarterly Distribution Target Amount	General Partner			Unitholders			Total Quarterly Distribution Target Amount		General Partner			Unitholders
Minimum Quarterly Distribution	$0.1500		2	%		98	%
First Target Distribution	up to $0.1667		2	%		98	%				No change
Second Target Distribution	above $0.1667 up to $0.1917		15	%*		85	%
Third Target Distribution	above $0.1917 up to $0.2333		25	%*		75	%		above $0.1917 up to $0.5275		37	%*		63	%
Thereafter	above $0.2333		50	%*		50	%		above $0.5275		50	%*		50	%

*	Includes two percent general partner interest.

Distributions paid by the Partnership for the periods presented were as follows:


Cash Distribution Payment Date	Cash Distribution per Limited Partner Unit		Annualized Cash Distribution per Limited Partner Unit		Total Cash Distribution to the Limited Partners		Total Cash Distribution to the General Partner
					(in millions)		(in millions)
Successor
November 14, 2012	$	0.5175	$	2.0700	$	54	$	20
Predecessor
August 14, 2012	$	0.4700	$	1.8800	$	49	$	17
May 15, 2012	$	0.4275	$	1.7100	$	43	$	14
February 14, 2012	$	0.4200	$	1.6800	$	41	$	14

November 14, 2011	$	0.4133	$	1.6532	$	41	$	13
August 12, 2011	$	0.4050	$	1.6200	$	40	$	13
May 13, 2011	$	0.3983	$	1.5932	$	40	$	12
February 14, 2011	$	0.3933	$	1.5732	$	39	$	12

November 12, 2010	$	0.3900	$	1.5600	$	39	$	12
August 13, 2010	$	0.3800	$	1.5200	$	35	$	11
May 14, 2010	$	0.3717	$	1.4867	$	35	$	10
February 12, 2010	$	0.3633	$	1.4533	$	34	$	14

On January 24, 2013, the Partnership declared a cash distribution of $0.5450 per unit ($2.18 per unit annualized) on its outstanding common units, representing the distribution for the quarter ended December 31, 2012. The $80 million distribution, including $23 million to the general partner, was paid on February 14, 2013 to unitholders of record at the close of business on February 8, 2013.

Management Incentive Plan

12 Months Ended

Dec. 31, 2012

14. Management Incentive Plan

Sunoco Partners LLC, the general partner of the Partnership, has adopted the Sunoco Partners LLC Long-Term Incentive Plan (“LTIP”) for employees and directors of the general partner who perform services for the Partnership. The LTIP is administered by the independent directors of the Compensation Committee of the general partner’s board of directors with respect to employee awards, and by the general partner’s board of directors with respect to awards granted to the independent members. The LTIP currently permits the grant of restricted units and unit options covering an additional 0.9 million common units.

Restricted Units

A restricted unit entitles the grantee to receive a common unit or, at the discretion of the Compensation Committee, an amount of cash equivalent to the value of a common unit upon the vesting of the unit, which may include the attainment of predetermined performance targets. The Compensation Committee may make additional grants under the LTIP to employees and directors containing such terms as the Compensation Committee shall determine. Common units to be delivered to the grantee upon vesting may be common units acquired by the general partner in the open market, common units already owned by the general partner, common units acquired by the general partner directly from the Partnership or any other person, or any combination of the foregoing. The general partner will be entitled to reimbursement by the Partnership for the cost incurred in acquiring common units. If the Partnership issues new common units upon vesting of the restricted units, the total number of common units outstanding will increase.

The Compensation Committee, in its discretion, may grant tandem distribution equivalent rights (“DERs”) with respect to the restricted units. Subject to applicable vesting criteria, DERs entitle the grantee to receive an amount of cash equal to the per unit cash distributions made by the Partnership during the period the restricted unit is outstanding. All units granted during the periods presented below included tandem DERs. A portion of these awards are subject to the Partnership achieving certain market-based and cash distribution performance targets as compared to a peer group average or certain cash distribution performance targets as defined by the Compensation Committee, which can cause the actual amount of units that ultimately vest to range between 0 to 200 percent of the original units granted. Restricted unit awards granted prior to October 4, 2012 generally vest over a three-year period, while the restricted unit awards granted during the period from October 5, 2012 to December 31, 2012 generally vest over a five-year period.

The following table summarizes information regarding restricted unit award activity for the periods presented:


	Number of Units			Weighted Average Grant Date Fair Value
Predecessor
Granted, non-vested and outstanding, December 31, 2009		467,985		$	19.13
Granted⁽¹⁾		272,427		$	24.87
Performance factor adjustment		131,760		$	17.65
Vested		(326,130	)	$	14.41
Cancelled/forfeited		(101,949	)	$	20.92

Granted, non-vested and outstanding, December 31, 2010		444,093		$	22.59

Granted⁽¹⁾		189,714		$	31.13
Performance factor adjustment		184,113		$	19.88
Vested		(413,934	)	$	20.05
Cancelled/forfeited		(23,010	)	$	27.66

Granted, non-vested and outstanding, December 31, 2011		380,976		$	27.86

Granted⁽¹⁾		192,459		$	35.92
Performance factor adjustment		137,941		$	25.24
Vested		(47,916	)	$	30.16
Cancelled/forfeited		(20,409	)	$	31.47

Granted, non-vested and outstanding, October 4, 2012		643,051		$	29.42

Successor
Granted, non-vested and outstanding, October 5, 2012		643,051		$	29.42
Granted		128,573		$	50.55
Performance factor adjustment		12,554		$	31.51
Vested⁽²⁾		(356,568	)	$	25.67
Cancelled/forfeited		—		$	—

Granted, non-vested and outstanding, December 31, 2012		427,610		$	38.96

⁽¹⁾

Of the total number of restricted units granted, the portion that represents units that are subject to performance factors may ultimately be issued at 0 to 200 percent of the original grant, based on the Partnership’s achievement of performance goals for total shareholder return and cash distributions relative to a selected peer group of competitors.

⁽²⁾

Relates primarily to awards that vested as a result of the acquisition of the general partner by ETP (Note 1). The unit-based compensation expense attributable to these awards that was recognized during the period from October 5, 2012 to December 31, 2012 was not material as the majority of such awards were scheduled to vest in December 2012.

The total fair value of restricted unit awards vested for the periods from October 5, 2012 to December 31, 2012, from January 1, 2012 to October 4, 2012, and for the years ended December 31, 2011 and 2010 was $18, $2, $18, and $9 million, respectively. As of December 31, 2012, estimated compensation cost related to non-vested awards not yet recognized was $10 million, and the weighted average period over which this cost is expected to be recognized in expense is 2.5 years. The number of restricted stock units outstanding and the total compensation cost related to non-vested awards not yet recognized reflects the Partnership’s estimates of performance factors for certain restricted unit awards.

The estimated fair value of restricted units under the LTIP is determined based upon the nature of the award. For performance-based awards, the fair value is determined using the grant date market price of the Partnership’s common units. For market-based awards, the fair value is determined using a Monte Carlo simulation.

The Partnership recognizes compensation expense on a straight-line basis over the requisite service period, and estimates forfeitures over the requisite service period when recognizing compensation expense.

The following table summarizes the fair value assumptions associated with the performance based awards issued during the periods presented. The awards granted in the period from October 5, 2012 to December 31, 2012 were not performance based awards.


	Predecessor
	Period from January 1, 2012 to October 4, 2012			Year Ended December 31,
	Period from January 1, 2012 to October 4, 2012			2011			2010
Expected unit-price volatility		22.8	%		24.6	%		25.9	%
Distribution yield		4.6	%		5.4	%		6.4	%
Risk-free interest rate		0.3	%		1.0	%		1.6	%
Weighted average fair value of performance units granted during the year	$	34.94		$	31.51		$	25.16

Expected unit-price volatility is based on the daily historical volatility of the Partnership’s common units, generally for the three years prior to the grant date. The distribution yield represents the Partnership’s annualized distribution yield on the average closing price of the Partnership’s common units 30 days prior to the date of grant. The risk-free interest rate is based on the zero-coupon U.S. Treasury bond, with a term equal to the remaining contractual term of the restricted unit awards.

The Partnership recognized unit-based compensation expense within selling, general and administrative expenses in the consolidated statements of comprehensive income related to the LTIP of $2, $6, $6 and $5 million in the periods from October 5, 2012 to December 31, 2012, from January 1, 2012 to October 4, 2012, and for the years ended December 31, 2011 and 2010, respectively, related to the unit grants and performance factor adjustments noted in the table above. Each of the restricted unit grants also have tandem DERs which are recognized as a reduction of equity when earned.

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Derivatives and Risk Management

Derivatives and Risk Management

12 Months Ended

Dec. 31, 2012

15. Derivatives and Risk Management

The Partnership is exposed to various market risks, including volatility in crude oil and refined product prices, counterparty credit risk and interest rates. In order to manage such exposure, the Partnership’s policy is (i) to only purchase crude oil and refined products for which sales contracts have been executed or for which ready markets exist, (ii) to structure sales contracts so that price fluctuations do not materially impact the margins earned, and (iii) not to acquire and hold physical inventory, futures contracts or other derivative instruments for the purpose of speculating on commodity price changes. Although the Partnership seeks to maintain a balanced inventory position within its commodity inventories, net unbalances may occur for short periods of time due to production, transportation and delivery variances. When physical inventory builds or draws do occur, the Partnership continuously manages the variance to a balanced position over a period of time. Pursuant to the Partnership’s approved risk management policy, derivative contracts may be used to hedge or reduce exposure to price risk associated with acquired inventory or forecasted physical transactions.

Price Risk Management

The Partnership is exposed to risks associated with changes in the market price of crude oil and refined products as a result of the forecasted purchase or sale of these products. These risks are primarily associated with price volatility related to pre-existing or anticipated purchases, sales and storage. Price changes are often caused by shifts in the supply and demand for these commodities, as well as their locations. The physical contracts related to the Partnership’s crude oil and refined products businesses that qualify as derivatives have been designated as normal purchases and sales and are accounted for using traditional accrual accounting. The Partnership accounts for derivatives that do not qualify as normal purchases and sales at fair value. The Partnership does not utilize derivative instruments to manage its exposure to prices related to crude oil purchase and sale activities. The Partnership does utilize derivatives such as swaps, futures and other derivative instruments to mitigate the risk associated with market movements in the price of refined products. These derivative contracts act as a hedging mechanism against the volatility of prices by allowing the Partnership to transfer this price risk to counterparties who are able and willing to bear it.

While all derivative instruments utilized by the Partnership represent economic hedges, certain of these derivatives are not designated as hedges for accounting purposes. Such derivatives include certain contracts that were entered into and closed during the same accounting period and a limited number of contracts for where there is not sufficient correlation to the related items being economically hedged.

For refined products derivative contracts that are not designated as hedges for accounting purposes, all realized and unrealized gains and losses are recognized in the consolidated statement of comprehensive income during the current period. For refined products derivative contracts that are designated and qualify as cash flow hedges, the portion of the gain or loss on the derivative contract that is effective in offsetting the variable cash flows associated with the hedged forecasted transaction is reported as a component of other comprehensive income (loss) and reclassified into earnings in the same period or periods during which the hedged transaction affects earnings. The remaining gain or loss on the derivative contract in excess of the cumulative change in the present value of future cash flows of the hedged item, if any (i.e., the ineffective portion), is recognized in earnings during the current period. The amount of hedge ineffectiveness on derivative contracts was not material during the 2010 - 2012 period. All realized gains and losses associated with refined products derivative contracts are recorded in earnings in the same line item associated with the forecasted transaction, either sales and other operating revenue or cost of products sold and operating expenses.

The Partnership had open derivative positions on 1.5 million barrels of refined products at December 31, 2012 and 2011, respectively. The derivatives outstanding at December 31, 2012 vary in duration but do not extend beyond one year. The Partnership records its derivatives at fair value based on observable market prices (levels 1 and 2). As of December 31, 2012 and 2011, the fair values of the Partnership’s derivative assets and liabilities were:


	Successor			Predecessor
	December 31, 2012			December 31, 2011
	(in millions)			(in millions)
Derivative assets	$	4		$	6
Derivative liabilities		(7	)		(2	)

	$	(3	)	$	4

Derivative asset and liability balances are recorded in accounts receivable and accrued liabilities, respectively, in the consolidated balance sheets.

The Partnership’s derivative positions are comprised primarily of commodity contracts. The following table sets forth the impact of derivatives on the Partnership’s financial performance for the periods presented:


	Gains (Losses) Recognized in Other Comprehensive Income (Loss)			Gains (Losses) Recognized in Earnings			Location of Gains (Losses) Recognized in Earnings
(in millions)
Successor
Period from Acquisition (October 5, 2012) to December 31, 2012 ⁽¹⁾

Derivatives designated as cash flow hedging instruments:
Commodity contracts	$	—		$	(1	)	Sales and other operating revenue
Commodity contracts		—			—		Cost of products sold and operating expenses

	$	—		$	(1	)

Derivatives not designated as hedging instruments:
Commodity contracts				$	—		Sales and other operating revenue
Commodity contracts					12		Cost of products sold and operating expenses

				$	12

Predecessor
Period from January 1, 2012 to October 4, 2012
Derivatives designated as cash flow hedging instruments:
Commodity contracts	$	(21	)	$	(3	)	Sales and other operating revenue
Commodity contracts		—			1		Cost of products sold and operating expenses

	$	(21	)	$	(2	)

Derivatives not designated as hedging instruments:
Commodity contracts				$	(7	)	Sales and other operating revenue
Commodity contracts					(4	)	Cost of products sold and operating expenses

				$	(11	)

Year Ended December 31, 2011

Derivatives designated as cash flow hedging instruments:
Commodity contracts	$	4		$	(1	)	Sales and other operating revenue
Commodity contracts		—			2		Cost of products sold and operating expenses

	$	4		$	1

Derivatives not designated as hedging instruments:
Commodity contracts				$	6		Sales and other operating revenue
Commodity contracts					(1	)	Cost of products sold and operating expenses

				$	5

Year Ended December 31, 2010

Derivatives designated as cash flow hedging instruments:
Commodity contracts	$	—		$	—		Sales and other operating revenue
Commodity contracts		—			—		Cost of products sold and operating expenses

	$	—		$	—

Derivatives not designated as hedging instruments:
Commodity contracts				$	(1	)	Sales and other operating revenue
Commodity contracts					—		Cost of products sold and operating expenses

				$	(1	)

⁽¹⁾

The Partnership had deferred hedging losses of approximately $17 million in the accumulated other comprehensive loss component of equity prior to the acquisition of the general partner by ETP. These deferred losses were eliminated in connection with the adjustment of the Partnership’s assets and liabilities to fair value (Note 1). In addition, the Partnership did not re-designate its cash flow hedging derivatives which were open on the acquisition date. The Partnership’s earnings for the period from October 5, 2012 to December 31, 2012 included approximately $12 million of hedging gains resulting from the elimination of the deferred hedging losses of such positions and the non-hedge designation subsequent to the acquisition date.

Credit Risk Management

The Partnership maintains credit policies with regard to its counterparties that management believes minimize the overall credit risk through credit analysis, credit approvals, credit limits and monitoring procedures. The Partnership’s counterparties consist primarily of financial institutions and major integrated oil companies. This concentration of counterparties may impact the Partnership’s overall exposure to credit risk, either positively or negatively, in that the counterparties may be similarly affected by changes in economic, regulatory or other conditions. At December 31, 2012 and 2011, the Partnership did not hold any over-the-counter derivatives.

Interest Rate Risk Management

The Partnership has interest rate risk exposure for changes in interest rates related to its outstanding borrowings. The Partnership manages its exposure to changes in interest rates through the use of a combination of fixed-rate and variable-rate debt. At December 31, 2012, the Partnership had $139 million of consolidated variable-rate borrowings under its revolving credit facilities.

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6441202&loc=d3e80720-113993

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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 45
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Fair Value Measurements

12 Months Ended

Dec. 31, 2012

Fair Value Measurements

16. Fair Value Measurements

The estimated fair value of financial instruments has been determined based on the Partnership’s assessment of available market information and appropriate valuation methodologies. The Partnership’s current assets (other than derivatives and inventories) and current liabilities are financial instruments and most of these items are recorded at cost in the consolidated balance sheets. The estimated fair value of these financial instruments approximates their carrying value due to their short-term nature. The Partnership’s derivatives are measured and recorded at fair value based on observable market prices (Note 15). The estimated fair value of the senior notes is determined using observable market prices, as these notes are actively traded. The estimated aggregate fair value of the senior notes at December 31, 2012 was $1.64 billion, compared to the carrying amount of $1.59 billion. The estimated aggregate fair value of the senior notes at December 31, 2011 was $1.91 billion, compared to the carrying amount of $1.70 billion.

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.

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Concentration of Credit Risk

Concentration of Credit Risk

12 Months Ended

Dec. 31, 2012

17. Concentration of Credit Risk

The Partnership’s trade relationships are primarily with major integrated oil companies, independent oil companies and other pipelines and wholesalers. These concentrations of customers may affect the Partnership’s overall credit risk in that the customers may be similarly affected by changes in economic, regulatory or other factors. The Partnership maintains credit policies with regard to its counterparties that management believes minimizes the overall credit risk through credit analysis, credit approvals, credit limits and monitoring procedures. The credit positions of the Partnership’s customers are analyzed prior to the extension of credit and periodically after it has been extended. For certain transactions the Partnership may utilize letters of credit, prepayments and guarantees.

In 2012 and 2011, approximately 18 and 20 percent of the Partnership’s total revenues, respectively, were derived from crude oil sales to an individual customer. While this concentration has the ability to negatively impact revenues going forward, management does not anticipate a material adverse effect in the Partnership’s financial position, results of operations or cash flows as the absolute price levels for crude oil normally do not bear a relationship to gross profit. In addition, the customer is subject to netting arrangements which allow the Partnership to offset payable activities and serve to mitigate credit exposure.

The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.

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-Publisher AICPA
-Name Statement of Position (SOP)
-Number 94-6
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Business Segment Information

Business Segment Information

12 Months Ended

Dec. 31, 2012

18. Business Segment Information

The Partnership operates in 30 states throughout the United States and four principal business segments: Crude Oil Pipelines, Crude Oil Acquisition and Marketing, Terminal Facilities and Refined Products Pipelines.

•

The Crude Oil Pipelines segment transports crude oil principally in Oklahoma and Texas. The segment consists of approximately 4,900 miles of crude oil trunk pipelines and approximately 500 miles of crude oil gathering lines that supply the trunk pipelines. The pipelines receive fees for transporting crude oil to and from trading hubs, other pipelines and refineries in the southwest and midwest United States.

•

The Crude Oil Acquisition and Marketing segment gathers, purchases, markets and sells crude oil principally in the mid-continent United States. The segment consists of approximately 200 crude oil transport trucks and approximately 120 crude oil truck unloading facilities.

•

The Terminal Facilities segment consists of 41 active refined products terminals with an aggregate storage capacity of 8 million barrels, which provide storage, terminalling, blending and other ancillary services and are primarily sourced by the Refined Products Pipelines; the Nederland Terminal, a 22 million barrel marine crude oil terminal on the Texas Gulf Coast; a 2 million barrel refined product terminal that previously served Sunoco’s Marcus Hook refinery near Philadelphia, Pennsylvania; one inland and two marine crude oil terminals with a combined capacity of 3 million barrels, and related pipelines, which serve the Philadelphia refinery; the Eagle Point Terminal, a 5 million barrel refined products and crude oil terminal and dock facility; and a 1 million barrel liquefied petroleum gas terminal near Detroit, Michigan. The terminals receive fees for the terminalling, blending and other services provided.

•

The Refined Products Pipelines segment consists of approximately 2,500 miles of refined products pipelines and joint venture interests in four refined products pipelines in selected areas of the United States. The pipelines receive fees for transporting refined products from refineries to markets in the northeast, midwest and southwest United States.

During the fourth quarter of 2012, the Partnership changed its definition of Adjusted EBITDA and Distributable Cash Flow to conform to the presentation utilized by its general partner. The Partnership also changed its measure of segment profit from operating income to the revised presentation of Adjusted EBITDA. This change did not impact the Partnership’s reportable segments. Prior period amounts have been recast to conform to current presentation.

The following table sets forth consolidated statement of comprehensive income information concerning the Partnership’s business segments and reconciles total segment Adjusted EBITDA to net income attributable to SXL for the periods presented:


	Successor			Predecessor
	Period from Acquisition (October 5, 2012) to December 31, 2012			Period from January 1, 2012 to October 4, 2012			Year Ended December 31,
				Period from January 1, 2012 to October 4, 2012			2011			2010
	(in millions)			(in millions)
Sales and other operating revenue⁽¹⁾
Crude Oil Pipelines	$	110		$	288		$	319		$	221
Crude Oil Acquisition and Marketing		2,888			9,258			10,163			7,282
Terminal Facilities		206			406			435			287
Refined Products Pipelines		35			96			130			120
Intersegment eliminations		(50	)		(127	)		(142	)		(102	)

Total sales and other operating revenue	$	3,189		$	9,921		$	10,905		$	7,808

Depreciation and amortization
Crude Oil Pipelines	$	22		$	19		$	25		$	21
Crude Oil Acquisition and Marketing		11			16			10			2
Terminal Facilities		23			28			34			26
Refined Products Pipelines		7			13			17			15

Total depreciation and amortization	$	63		$	76		$	86		$	64

Impairment charge and related matters^(2) (3)
Crude Oil Acquisition and Marketing	$	—		$	8		$	—		$	—
Terminal Facilities		—			(10	)		42			3
Refined Products Pipelines		—			1			—			—

Total impairment charge and related matters	$	—		$	(1	)	$	42		$	3

Capital expenditures^(4) (5)
Crude Oil Pipelines	$	65		$	56		$	49		$	36
Crude Oil Acquisition and Marketing		1			15			15			2
Terminal Facilities		45			138			121			110
Refined Products Pipelines		26			24			23			17
Corporate		2			2			5			9

Total capital expenditures	$	139		$	235		$	213		$	174

Adjusted EBITDA
Crude Oil Pipelines	$	72		$	203		$	207		$	156
Crude Oil Acquisition and Marketing		81			158			148			39
Terminal Facilities		52			173			149			127
Refined Products Pipelines		14			57			69			77

Total Adjusted EBITDA		219			591			573			399
Interest expense, net		(14	)		(65	)		(89	)		(73	)
Depreciation and amortization expense		(63	)		(76	)		(86	)		(64	)
Impairment charge		—			(9	)		(31	)		(3	)
Provision for income taxes		(8	)		(24	)		(25	)		(8	)
Non-cash compensation expense		(2	)		(6	)		(6	)		(5	)
Unrealized losses/(gains) on commodity risk management activities		3			(6	)		2			(2	)
Proportionate share of unconsolidated affiliates’ interest, depreciation and provision for income taxes		(5	)		(16	)		(16	)		(24	)
Adjustments to commodity hedges resulting from “push-down” accounting		12			—			—			—
Gain on investments in affiliates		—			—			—			128

Net Income⁽⁶⁾		142			389			322			348
Net Income attributable to noncontrolling interests		3			8			9			2

Net Income attributable to Sunoco Logistics Partners L.P.	$	139		$	381		$	313		$	346

⁽¹⁾	Sales and other operating revenue for the periods presented includes the following amounts from ETP and Sunoco (including their affiliated entities):


	Successor		Predecessor
	Period from Acquisition (October 5, 2012) to December 31, 2012		Period from January 1, 2012 to October 4, 2012		Year Ended December 31,
			Period from January 1, 2012 to October 4, 2012		2011		2010
	(in millions)		(in millions)
Crude Oil Pipelines	$	—	$	—	$	6	$	25
Crude Oil Acquisition and Marketing		139		307		247		894
Terminal Facilities		50		118		115		122
Refined Products Pipelines		11		36		64		76

Total sales and other operating revenue	$	200	$	461	$	432	$	1,117

⁽²⁾

In the first quarter 2012, the Partnership recognized a non-cash impairment charge related to a cancelled software project for the crude oil acquisition and marketing business and a refined products pipeline project in Texas. The impairment was recorded as $8 and $1 million within the Crude Oil Acquisition and Marketing and Refined Products Pipelines segments, respectively.

⁽³⁾

In 2011, the Partnership recognized a charge of $42 million for certain crude oil terminal assets which would have been negatively impacted if Sunoco’s Philadelphia refinery were permanently idled. The charge included a $31 million non-cash impairment for asset write-downs at the Fort Mifflin Terminal Complex and $11 million for regulatory obligations which would have been incurred if these assets were permanently idled. In the second quarter 2012, the Partnership recognized a $10 million gain on the reversal of certain regulatory obligations. Such expenses were no longer expected to be incurred as the Philadelphia refinery will continue to operate in connection with Sunoco’s joint venture with The Carlyle Group.

⁽⁴⁾	Total capital expenditures in 2011 exclude $396 million for the acquisition of a crude oil and marketing business, a refined products terminal, an interest in the Inland refined products pipeline system and the Eagle Point tank farm.

⁽⁵⁾	Total capital expenditures in 2010 exclude $252 million for the acquisition of the butane blending business, additional ownership interests in West Shore, Mid-Valley and West Texas Gulf, and two terminals.

⁽⁶⁾

Net income includes $5, $14, $12 and $14 million for the periods from October 5, 2012 to December 31, 2012, from January 1, 2012 to October 4, 2012, and for the years ended December 31, 2011 and 2010, respectively, of equity income attributable to the Refined Products Pipelines equity ownership interest in joint ventures. For the year ended December 31, 2010, net income also includes $12 million of equity income attributable to the Crude Oil Pipelines equity ownership interest in joint ventures.

The following table provides consolidated balance sheet information concerning the Partnership’s business segments as of December 31, 2012, 2011 and 2010, respectively:


	Crude Oil Pipelines		Crude Oil Acquisition and Marketing		Terminal Facilities		Refined Products Pipelines		Total
	(in millions)
Successor
As of December 31, 2012
Investment in affiliates	$	—	$	—	$	—	$	118	$	118
Goodwill	$	200	$	545	$	623	$	—	$	1,368
Identifiable assets⁽¹⁾	$	3,167	$	3,495	$	2,402	$	1,198	$	10,361
Predecessor
As of December 31, 2011
Investment in affiliates	$	—	$	—	$	—	$	73	$	73
Goodwill	$	2	$	14	$	53	$	8	$	77
Identifiable assets⁽²⁾	$	1,055	$	2,469	$	1,053	$	736	$	5,477
As of December 31, 2010
Investment in affiliates	$	—	$	—	$	—	$	73	$	73
Goodwill	$	2	$	—	$	53	$	8	$	63
Identifiable assets⁽³⁾	$	1,018	$	1,695	$	857	$	531	$	4,188

⁽¹⁾	Total identifiable assets include the Partnership’s unallocated $2 million cash and cash equivalents, $56 million advances to affiliates, $40 million to properties, plants and equipment, net and $1 million of other assets.

⁽²⁾	Total identifiable assets include the Partnership’s unallocated $2 million cash and cash equivalents, $107 million advances to affiliates, $15 million deferred financing costs, and $40 million to properties, plants and equipment, net.

⁽³⁾	Total identifiable assets include the Partnership’s unallocated $2 million cash and cash equivalents, $44 million advances to affiliates, $9 million deferred financing costs, and $32 million to properties, plants and equipment, net.

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.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Quarterly Financial Data

12 Months Ended

Dec. 31, 2012

Quarterly Financial Data

19. Quarterly Financial Data (Unaudited)

Summarized quarterly financial data is as follows:


	Predecessor									Successor
	First Quarter			Second Quarter			Third Quarter			Period from Acquisition (October 5, 2012) to December 31, 2012
	(in millions, except per unit amounts)									(in millions, except per unit amounts)
2012
Sales and other operating revenue:
Unaffiliated customers	$	3,275		$	3,119		$	3,066		$	2,989
Affiliates	$	126		$	194		$	141		$	200
Gross profit⁽¹⁾	$	176		$	224		$	210		$	256
Operating income	$	129		$	184		$	165		$	164
Net Income^(2) (3)	$	97		$	155		$	137		$	142
Net Income attributable to noncontrolling interests		2			3			3			3

Net Income attributable to Sunoco Logistics Partners L.P.	$	95		$	152		$	134		$	139
Less: General Partner’s interest		(15	)		(19	)		(21	)		(24	)

Limited Partners’ interest	$	80		$	133		$	113		$	115

Net Income attributable to Sunoco Logistics Partners L.P. per Limited Partner unit—basic	$	0.77		$	1.29		$	1.09		$	1.11
Net Income attributable to Sunoco Logistics Partners L.P. per Limited Partner unit—diluted	$	0.77		$	1.28		$	1.09		$	1.10


	Predecessor
	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
	(in millions, except per unit amounts)
2011
Sales and other operating revenue:
Unaffiliated customers	$	1,955		$	2,385		$	2,808		$	3,325
Affiliates	$	303		$	39		$	39		$	51
Gross profit⁽¹⁾	$	113		$	158		$	172		$	198
Operating income	$	75		$	121		$	128		$	112
Net Income⁽⁴⁾	$	50		$	96		$	97		$	79
Net Income attributable to noncontrolling interests		2			2			2			3

Net Income attributable to Sunoco Logistics Partners L.P.	$	48		$	94		$	95		$	76
Less: General Partner’s interest		(12	)		(14	)		(14	)		(14	)

Limited Partners’ interest	$	36		$	80		$	81		$	62

Net Income attributable to Sunoco Logistics Partners L.P. per Limited Partner unit—basic	$	0.36		$	0.80		$	0.78		$	0.60
Net Income attributable to Sunoco Logistics Partners L.P. per Limited Partner unit—diluted	$	0.36		$	0.80		$	0.78		$	0.60

⁽¹⁾	Gross profit equals sales and other operating revenue less cost of products sold and operating expenses.

⁽²⁾

Net income for the first quarter 2012 includes an $11 million gain for cash payments received for the cancellation of existing throughput and deficiency agreements in connection with the Partnership’s sale of refined products terminal and pipeline assets in Big Sandy, Texas and a $9 million non-cash impairment charge related to a cancelled software project for the crude oil acquisition and marketing business and a refined products pipeline project in Texas.

⁽³⁾	Net income for the second quarter 2012 includes a $10 million gain on the reversal of certain regulatory obligations. Such expenses were no longer expected to be incurred as the Philadelphia refinery will continue to operate in connection with Sunoco’s joint venture with The Carlyle Group.

⁽⁴⁾

Net income for the fourth quarter 2011 includes a charge of $42 million for certain crude oil terminal assets which would have been negatively impacted if Sunoco’s Philadelphia refinery was permanently idled. This included a $31 million non-cash impairment for asset write-downs at the Fort Mifflin Terminal Complex and $11 million for regulatory obligations which would have been incurred if the assets were permanently idled.

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

Supplemental Condensed Consolidating Financial Information

Supplemental Condensed Consolidating Financial Information

12 Months Ended

Dec. 31, 2012

20. Supplemental Condensed Consolidating Financial Information

The Partnership serves as guarantor of the senior notes. These guarantees are full and unconditional. For purposes of the following footnote, Sunoco Logistics Partners L.P. is referred to as “Parent Guarantor” and Sunoco Logistics Partners Operations L.P. is referred to as “Subsidiary Issuer.” All other consolidated subsidiaries of the Partnership are collectively referred to as “Non-Guarantor Subsidiaries.”

The following supplemental condensed consolidating financial information reflects the Parent Guarantor’s separate accounts, the Subsidiary Issuer’s separate accounts, the combined accounts of the Non-Guarantor Subsidiaries, the combined consolidating adjustments and eliminations and the Parent Guarantor’s consolidated accounts for the dates and periods indicated. For purposes of the following condensed consolidating information, the Parent Guarantor’s investments in its subsidiaries and the Subsidiary Issuer’s investments in its subsidiaries are accounted for under the equity method of accounting.

Consolidating Statement of Comprehensive Income (Loss)

Period from October 5, 2012 to December 31, 2012 (Successor)

(in millions)


	Parent Guarantor		Subsidiary Issuer			Non-Guarantor Subsidiaries		Consolidating Adjustments			Total
Revenues
Sales and other operating revenue:
Unaffiliated customers	$	—	$	—		$	2,989	$	—		$	2,989
Affiliates		—		—			200		—			200
Other income		—		—			5		—			5
Equity in earnings of subsidiaries		139		152			—		(291	)		—

Total Revenues		139		152			3,194		(291	)		3,194

Costs and Expenses
Cost of products sold and operating expenses		—		—			2,933		—			2,933
Depreciation and amortization expense		—		—			63		—			63
Selling, general and administrative expenses		—		—			34		—			34

Total Costs and Expenses		—		—			3,030		—			3,030

Operating Income (Loss)		139		152			164		(291	)		164
Net interest (income) cost to affiliates		—		(1	)		1		—			—
Other interest cost and debt expense, net		—		18			—		—			18
Capitalized interest		—		(4	)		—		—			(4	)

Income (Loss) Before Provision for Income Taxes		139		139			163		(291	)		150
Provision for income taxes		—		—			8		—			8

Net Income (Loss)		139		139			155		(291	)		142
Net Income attributable to noncontrolling interests		—		—			3		—			3

Net Income (Loss) Attributable to Sunoco Logistics Partners L.P.	$	139	$	139		$	152	$	(291	)	$	139

Net Income (Loss)	$	139	$	139		$	155	$	(291	)	$	142
Recognition of funded status of affiliates’ postretirement plans		—		—			—		—			—
Gain (loss) on cash flow hedges		—		—			—		—			—

Other Comprehensive Income (Loss)		—		—			—		—			—

Comprehensive Income (Loss)		139		139			155		(291	)		142
Less: Comprehensive income (loss) attributable to noncontrolling interests		—		—			3		—			3

Comprehensive Income (Loss) Attributable to Sunoco Logistics Partners L.P.	$	139	$	139		$	152	$	(291	)	$	139

Consolidating Statement of Comprehensive Income (Loss)

Period from January 1, 2012 to October 4, 2012 (Predecessor)

(in millions)


	Parent Guarantor		Subsidiary Issuer			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Revenues
Sales and other operating revenue:
Unaffiliated customers	$	—	$	—		$	9,460		$	—		$	9,460
Affiliates		—		—			461			—			461
Other income		—		—			18			—			18
Gain on divestment and related matters		—		—			11			—			11
Equity in earnings of subsidiaries		381		443			—			(824	)		—

Total Revenues		381		443			9,950			(824	)		9,950

Costs and Expenses
Cost of products sold and operating expenses		—		—			9,311			—			9,311
Depreciation and amortization expense		—		—			76			—			76
Impairment charge and related matters		—		—			(1	)		—			(1	)
Selling, general and administrative expenses		—		—			86			—			86

Total Costs and Expenses		—		—			9,472			—			9,472

Operating Income (Loss)		381		443			478			(824	)		478
Other interest cost and debt expense, net		—		70			3			—			73
Capitalized interest		—		(8	)		—			—			(8	)

Income (Loss) Before Provision for Income Taxes		381		381			475			(824	)		413
Provision for income taxes		—		—			24			—			24

Net Income (Loss)		381		381			451			(824	)		389
Less: Net Income attributable to noncontrolling interests		—		—			8			—			8

Net Income (Loss) Attributable to Sunoco Logistics Partners L.P.	$	381	$	381		$	443		$	(824	)	$	381

Net Income (Loss)	$	381	$	381		$	451		$	(824	)	$	389
Loss on cash flow hedges		—		—			(21	)		—			(21	)

Other Comprehensive Loss		—		—			(21	)		—			(21	)

Comprehensive Income (Loss)		381		381			430			(824	)		368
Less: Comprehensive income attributable to noncontrolling interests		—		—			8			—			8

Comprehensive Income (Loss) Attributable to Sunoco Logistics Partners L.P.	$	381	$	381		$	422		$	(824	)	$	360

Consolidating Statement of Comprehensive Income (Loss)

Year Ended December 31, 2011 (Predecessor)

(in millions)


	Parent Guarantor		Subsidiary Issuer			Non-Guarantor Subsidiaries		Consolidating Adjustments			Total
Revenues
Sales and other operating revenue:
Unaffiliated customers	$	—	$	—		$	10,473	$	—		$	10,473
Affiliates		—		—			432		—			432
Other income		—		—			13		—			13
Equity in earnings of subsidiaries		313		399			—		(712	)		—

Total Revenues		313		399			10,918		(712	)		10,918

Costs and Expenses
Cost of products sold and operating expenses		—		—			10,264		—			10,264
Depreciation and amortization expense		—		—			86		—			86
Impairment charge and related matters		—		—			42		—			42
Selling, general and administrative expenses		—		—			90		—			90

Total Costs and Expenses		—		—			10,482		—			10,482

Operating Income (Loss)		313		399			436		(712	)		436
Net interest cost to affiliates		—		—			3		—			3
Other interest cost and debt expense, net		—		93			—		—			93
Capitalized interest		—		(7	)		—		—			(7	)

Income (Loss) Before Provision for Income Taxes		313		313			433		(712	)		347
Provision for income taxes		—		—			25		—			25

Net Income (Loss)		313		313			408		(712	)		322
Less: Net Income attributable to noncontrolling interests		—		—			9		—			9

Net Income (Loss) Attributable to Sunoco Logistics Partners L.P.	$	313	$	313		$	399	$	(712	)	$	313

Net Income (Loss)	$	313	$	313		$	408	$	(712	)	$	322
Gain on cash flow hedges		—		—			4		—			4

Other Comprehensive Income		—		—			4		—			4

Comprehensive Income (Loss)		313		313			412		(712	)		326
Less: Comprehensive income attributable to noncontrolling interests		—		—			9		—			9

Comprehensive Income (Loss) Attributable to Sunoco Logistics Partners L.P.	$	313	$	313		$	403	$	(712	)	$	317

Consolidating Statement of Comprehensive Income (Loss)

Year Ended December 31, 2010 (Predecessor)

(in millions)


	Parent Guarantor		Subsidiary Issuer			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Revenues
Sales and other operating revenue:
Unaffiliated customers	$	—	$	—		$	6,691		$	—		$	6,691
Affiliates		—		—			1,117			—			1,117
Other income		—		—			30			—			30
Equity in earnings of subsidiaries		346		416			—			(762	)		—

Total Revenues		346		416			7,838			(762	)		7,838

Costs and Expenses
Cost of products sold and operating expenses		—		—			7,398			—			7,398
Depreciation and amortization expense		—		—			64			—			64
Impairment charge		—		—			3			—			3
Selling, general and administrative expenses		—		—			72			—			72

Total Costs and Expenses		—		—			7,537			—			7,537

Operating Income (Loss)		346		416			301			(762	)		301
Net interest (income) cost to affiliates		—		(1	)		3			—			2
Other interest cost and debt expense, net		—		76			—			—			76
Capitalized interest		—		(5	)		—			—			(5	)
Gain on investments in affiliates		—		—			128			—			128

Income (Loss) Before Provision for Income Taxes		346		346			426			(762	)		356
Provision for income taxes		—		—			8			—			8

Net Income (Loss)		346		346			418			(762	)		348
Net Income attributable to noncontrolling interests		—		—			2			—			2

Net Income (Loss) Attributable to Sunoco Logistics Partners L.P.	$	346	$	346		$	416		$	(762	)	$	346

Net Income (Loss)	$	346	$	346		$	418		$	(762	)	$	348
Recognition of funded status of affiliates’ postretirement plans		—		—			1			—			1
Loss on cash flow hedges		—		—			(2	)		—			(2	)

Other Comprehensive Loss		—		—			(1	)		—			(1	)

Comprehensive Income (Loss)		346		346			417			(762	)		347
Less: Comprehensive income attributable to noncontrolling interests		—		—			2			—			2

Comprehensive Income (Loss) Attributable to Sunoco Logistics Partners L.P.	$	346	$	346		$	415		$	(762	)	$	345

Consolidating Balance Sheet

December 31, 2012 (Successor)

(in millions)


	Parent Guarantor		Subsidiary Issuer		Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Assets
Cash and cash equivalents	$	—	$	2	$	1		$	—		$	3
Advances to affiliated companies		25		48		(17	)		—			56
Accounts receivable, affiliated companies		—		—		19			—			19
Accounts receivable, net		—		—		1,834			—			1,834
Inventories		—		—		478			—			478

Total Current Assets		25		50		2,315			—			2,390

Properties, plants and equipment, net		—		—		5,623			—			5,623
Investment in affiliates		6,048		7,714		118			(13,762	)		118
Goodwill		—		—		1,368			—			1,368
Intangible assets, net		—		—		843			—			843
Other assets		—		—		19			—			19

Total Assets	$	6,073	$	7,764	$	10,286		$	(13,762	)	$	10,361

Liabilities and Equity
Accounts payable	$	—	$	—	$	1,932		$	—		$	1,932
Accounts payable, affiliated companies		—		—		12			—			12
Accrued liabilities		1		30		96			—			127
Accrued taxes payable		—		—		60			—			60

Total Current Liabilities		1		30		2,100			—			2,131

Long-term debt		—		1,686		46			—			1,732
Other deferred credits and liabilities		—		—		60			—			60
Deferred income taxes		—		—		243			—			243

Total Liabilities		1		1,716		2,449			—			4,166

Equity
Sunoco Logistics Partners L.P. equity		6,072		6,048		7,714			(13,762	)		6,072
Noncontrolling interests		—		—		123			—			123

Total Equity		6,072		6,048		7,837			(13,762	)		6,195

Total Liabilities and Equity	$	6,073	$	7,764	$	10,286		$	(13,762	)	$	10,361

Consolidating Balance Sheet

December 31, 2011 (Predecessor)

(in millions)


	Parent Guarantor		Subsidiary Issuer		Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Assets
Cash and cash equivalents	$	—	$	2	$	3		$	—		$	5
Advances to affiliated companies		90		48		(31	)		—			107
Accounts receivable, net		—		—		2,188			—			2,188
Inventories		—		—		206			—			206

Total Current Assets		90		50		2,366			—			2,506

Properties, plants and equipment, net		—		—		2,522			—			2,522
Investment in affiliates		1,007		2,680		73			(3,687	)		73
Goodwill		—		—		77			—			77
Intangible assets, net		—		—		277			—			277
Other assets		—		13		9			—			22

Total Assets	$	1,097	$	2,743	$	5,324		$	(3,687	)	$	5,477

Liabilities and Equity
Accounts payable	$	—	$	1	$	2,110		$	—		$	2,111
Current portion of long-term debt		—		250		—			—			250
Accrued liabilities		1		37		74			—			112
Accrued taxes payable		—		—		62			—			62

Total Current Liabilities		1		288		2,246			—			2,535

Long-term debt		—		1,448		—			—			1,448
Other deferred credits and liabilities		—		—		78			—			78
Deferred income taxes		—		—		222			—			222

Total Liabilities		1		1,736		2,546			—			4,283

Equity
Sunoco Logistics Partners L.P. equity		1,096		1,007		2,680			(3,687	)		1,096
Noncontrolling interests		—		—		98			—			98

Total Equity		1,096		1,007		2,778			(3,687	)		1,194

Total Liabilities and Equity	$	1,097	$	2,743	$	5,324		$	(3,687	)	$	5,477

Consolidating Statement of Cash Flows

Period from October 5, 2012 to December 31, 2012 (Successor)

(in millions)


	Parent Guarantor			Subsidiary Issuer			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Net Cash Flows from Operating Activities	$	140		$	162		$	270		$	(292	)	$	280

Cash Flows from Investing Activities:
Capital expenditures		—			—			(139	)		—			(139	)
Intercompany		(35	)		(37	)		(220	)		292			—

Net cash provided by (used in) investing activities		(35	)		(37	)		(359	)		292			(139	)

Cash Flows from Financing Activities:

Distributions paid to limited and general partners		(74	)		—			—			—			(74	)
Distributions paid to noncontrolling interests		(2	)		—			—			—			(2	)
Payments of statutory withholding on net issuance of limited partner units under restricted unit incentive plan		—			—			(7	)		—			(7	)
Repayments under credit facilities		—			(233	)		—			—			(233	)
Borrowings under credit facilities		—			182			11			—			193
Advances to affiliates, net		(28	)		(74	)		85			—			(17	)

Net cash provided by (used in) financing activities		(104	)		(125	)		89			—			(140	)

Net change in cash and cash equivalents		1			—			—			—			1

Cash and cash equivalents at beginning of period		—			2			—			—			2

Cash and cash equivalents at end of period	$	1		$	2		$	—		$	—		$	3

Consolidating Statement of Cash Flows

Period from January 1, 2012 to October 4, 2012 (Predecessor)

(in millions)


	Parent Guarantor			Subsidiary Issuer			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Net Cash Flows from Operating Activities	$	381		$	359		$	495		$	(824	)	$	411

Cash Flows from Investing Activities:
Capital expenditures		—			—			(235	)		—			(235	)
Proceeds from divestments and related matters		—			—			11			—			11
Intercompany		(290	)		(279	)		(255	)		824			—

Net cash provided by (used in) investing activities		(290	)		(279	)		(479	)		824			(224	)

Cash Flows from Financing Activities:

Distributions paid to limited and general partners		(178	)		—			—			—			(178	)
Distributions paid to noncontrolling interests		(5	)		—			—			—			(5	)
Payments of statutory withholding on net issuance of limited partner units under restricted unit incentive plan		—			—			(5	)		—			(5	)
Repayments under credit facilities		—			(322	)		—			—			(322	)
Borrowings under credit facilities		—			418			83			—			501
Repayment of senior notes		—			(250	)		—			—			(250	)
Advances to affiliates, net		92			74			(97	)		—			69

Net cash used in financing activities		(91	)		(80	)		(19	)		—			(190	)

Net change in cash and cash equivalents		—			—			(3	)		—			(3	)

Cash and cash equivalents at beginning of period		—			2			3			—			5

Cash and cash equivalents at end of period	$	—		$	2		$	—		$	—		$	2

Consolidating Statement of Cash Flows

Year Ended December 31, 2011 (Predecessor)

(in millions)


	Parent Guarantor			Subsidiary Issuer			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Net Cash Flows from Operating Activities	$	313		$	322		$	508		$	(713	)	$	430

Cash Flows from Investing Activities:
Capital expenditures		—			—			(213	)		—			(213	)
Acquisitions		—			—			(396	)		—			(396	)
Intercompany		(35	)		(786	)		108			713			—

Net cash provided by (used in) investing activities		(35	)		(786	)		(501	)		713			(609	)

Cash Flows from Financing Activities:

Distributions paid to limited and general partners		(210	)		—			—			—			(210	)
Distributions paid to noncontrolling interests		(8	)		—			—			—			(8	)
Contributions from general partner		2			—			—			—			2
Payments of statutory withholding on net issuance of limited partner units under restricted unit incentive plan		—			—			(3	)		—			(3	)
Repayments under credit facilities		—			(560	)		—			—			(560	)
Borrowings under credit facilities		—			529			—			—			529
Net proceeds from issuance of long-term debt		—			595			—			—			595
Promissory note from affiliate		—			(100	)		—			—			(100	)
Advances to affiliates, net		(62	)		—			(1	)		—			(63	)

Net cash provided by (used in) financing activities		(278	)		464			(4	)		—			182

Net change in cash and cash equivalents		—			—			3			—			3

Cash and cash equivalents at beginning of period		—			2			—			—			2

Cash and cash equivalents at end of period	$	—		$	2		$	3		$	—		$	5

Consolidating Statement of Cash Flows

Year Ended December 31, 2010 (Predecessor)

(in millions)


	Parent Guarantor			Subsidiary Issuer			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Net Cash Flows from Operating Activities	$	346		$	366		$	391		$	(762	)	$	341

Cash Flows from Investing Activities:
Capital expenditures		—			—			(174	)		—			(174	)
Acquisitions		—			—			(252	)		—			(252	)
Intercompany		(79	)		(723	)		40			762			—

Net cash provided by (used in) investing activities		(79	)		(723	)		(386	)		762			(426	)

Cash Flows from Financing Activities:

Distributions paid to limited and general partners		(189	)		—			—			—			(189	)
Distributions paid to noncontrolling interests		(4	)		—			—			—			(4	)
Net proceeds from issuance of limited partner units		143			—			—			—			143
Contributions from general partner		3			—			—			—			3
Payments of statutory withholding on net issuance of limited partner units under restricted unit incentive plan		—			—			(2	)		—			(2	)
Repayments under credit facilities		—			(888	)		—			—			(888	)
Borrowings under credit facilities		—			650			—			—			650
Net proceeds from issuance of long-term debt		—			494			—			—			494
Promissory note from affiliate		—			100			—			—			100
Repayment of promissory note to general partner		(201	)		—			—			—			(201	)
Advances to affiliates, net		(19	)		1			(3	)		—			(21	)

Net cash provided by (used in) financing activities		(267	)		357			(5	)		—			85

Net change in cash and cash equivalents		—			—			—			—			—

Cash and cash equivalents at beginning of period		—			2			—			—			2

Cash and cash equivalents at end of period	$	—		$	2		$	—		$	—		$	2

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2012

Principles of Consolidation

Principles of Consolidation

Use of Estimates

Use of Estimates

Revenue Recognition

Revenue Recognition

Cash Equivalents

Cash Equivalents

Accounts Receivable, Net

Accounts Receivable, Net

Inventories

Inventories

Properties, Plants and Equipment

Properties, Plants and Equipment

Capitalized Interest

Capitalized Interest

The Partnership capitalizes interest on borrowed funds related to capital projects for periods that construction activities are in progress to bring these projects to their intended use.

Investment in Affiliates

Investment in Affiliates

Acquisitions

Acquisitions

The Partnership’s asset acquisitions are recorded at the purchase price, which is allocated to the acquired assets and assumed liabilities based on their relative estimated fair values.

See Note 3 for additional information concerning the Partnership’s acquisitions during 2011 and 2010.

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

Goodwill

Goodwill

Fair value is estimated using a market multiple methodology whereby multiples of business enterprise value to earnings, before interest, taxes, depreciation and amortization (“EBITDA”) of comparable companies are used to estimate the fair value of the reporting units. Management establishes fair value by comparing the reporting unit to other companies that are similar, from an operational or industry standpoint and considers the risk characteristics in order to determine the risk profile relative to the comparable companies as a group. The most significant assumptions are the market multiplies.

Intangible Assets

Intangible Assets

Environmental Remediation

Environmental Remediation

Income Taxes

Income Taxes

The following table presents the components of income tax expense for the periods presented:


	Successor			Predecessor
	Period from Acquistion (October 5, 2012) to December 31, 2012			Period from January 1, 2012 to October 4, 2012		Year Ended December 31,
				Period from January 1, 2012 to October 4, 2012		2011			2010
	(in millions)			(in millions)
Federal
Current	$	8		$	22	$	25		$	6
Deferred		(2	)		—		(2	)		—
State
Current		2			2		2			2
Deferred		—			—		—			—

Total income tax expense	$	8		$	24	$	25		$	8

The income taxes paid by Inland, Mid-Valley and West Texas Gulf approximated current income tax expense for each year presented.

Long-Term Incentive Plan

Long-Term Incentive Plan

Asset Retirement Obligations

Asset Retirement Obligations

Asset retirement obligations (“AROs”) represent the fair value of a liability related to the retirement of long-lived assets and are recorded at the time a legal obligation is incurred. A corresponding asset is also recorded at that time and is depreciated over the remaining useful life of the related asset. The fair value of any ARO is determined based on estimates and assumptions related to retirement costs, which the Partnership bases on historical retirement costs, future inflation rates and credit-adjusted risk-free interest rates. These fair value assessments are considered to be level 3 measurements, as they are based on both observable and unobservable inputs. Changes in the liability are recorded for the passage of time (accretion) or for revisions to cash flows originally estimated to settle the ARO.

Fair Value Measurements

Fair Value Measurements

Comprehensive Income

Comprehensive Income

Lease Accounting

Lease Accounting

Net Income Attributable to Sunoco Logistics Partners L.P. Per Limited Partner Unit

Net Income Attributable to Sunoco Logistics Partners L.P. Per Limited Partner Unit

The Partnership uses the two-class method to determine basic and diluted earnings per unit. The two-class method is an earnings allocation formula that determines the earnings for each class of equity ownership and participating security according to distributions declared and participation rights in undistributed earnings. The Partnership calculates basic and diluted net income attributable to Sunoco Logistics Partners L.P. per limited partner unit (“net income attributable to SXL”) by dividing net income attributable to SXL, after deducting the amount allocated to the general partner’s interest and incentive distribution rights (“IDRs”), by the weighted-average number of limited partner units and Class A units outstanding during the period. IDRs in a master limited partnership are treated as participating securities for the purpose of computing net income attributable to limited partner units. The general partner holds all of the IDRs. In addition, when earnings differ from cash distributions, undistributed or over distributed earnings are to be allocated to the general partner, limited partners and Class A unitholder based on the contractual terms of the partnership agreement.

Organization and Basis of Presentation (Tables)

12 Months Ended

Dec. 31, 2012

Partnership Applied Current Accounting Guidance in Determining Fair Value of Partners' Capital


	(in millions)
Fair value of Limited Partners’ interests	$	5,118
Fair value of General Partner’s interest		893
Fair value of Noncontrolling interests		123

	$	6,134

Summary of Preliminary Allocation of Fair Value of Partners' Capital to Assets and Liabilities

The preliminary allocation to certain assets and/or liabilities may be adjusted by material amounts as the Partnership continues to finalize its fair value estimates.


	(in millions)
Current assets	$	2,449
Properties, plants and equipment		5,533
Investment in affiliates		119
Goodwill ⁽¹⁾		1,368
Intangible assets		855
Other assets		25
Current liabilities		(2,132	)
Long-term debt		(1,778	)
Other deferred credits and liabilities		(61	)
Deferred income taxes		(244	)

	$	6,134

⁽¹⁾	Includes $200, $545 and $623 million allocated to the Crude Oil Pipelines, Crude Oil Acquisition and Marketing and Terminal Facilities, respectively.

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2012

Components of Income Tax Expense

The following table presents the components of income tax expense for the periods presented:


	Successor			Predecessor
	Period from Acquisition (October 5, 2012) to December 31, 2012			Period from January 1, 2012 to October 4, 2012		Year Ended December 31,
				Period from January 1, 2012 to October 4, 2012		2011			2010
	(in millions)			(in millions)
Federal
Current	$	8		$	22	$	25		$	6
Deferred		(2	)		—		(2	)		—
State
Current		2			2		2			2
Deferred		—			—		—			—

Total income tax expense	$	8		$	24	$	25		$	8

Acquisitions (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Effects of Acquisitions on Partnership's Consolidated Balance Sheet

The following table summarizes the effects of the 2011 acquisitions on the Partnership’s consolidated balance sheet as of the respective acquisition dates:


	East Boston Terminal			Crude Oil Acquisition and Marketing			Eagle Point Tank Farm			Inland			Total
	(in millions)
Increase in:
Current assets	$	17		$	24		$	—		$	3		$	44
Properties, plants and equipment, net		63			7			22			178			270
Intangible assets, net		—			183			—			—			183
Goodwill		—			14			—			—			14
Current liabilities		—			(6	)		—			(1	)		(7	)
Other deferred credits and liabilities		(7	)		—			—			(1	)		(8	)
Deferred income taxes		—			—			—			(60	)		(60	)
Sunoco Logistics Partners L.P. equity		—			—			(20	)		—			(20	)
Noncontrolling interests		—			—			—			(20	)		(20	)

Cash paid for acquisitions	$	73		$	222		$	2		$	99		$	396


	Butane Blending		Joint Ventures			Terminals			Total
	(in millions)
Increase in:
Current assets	$	14	$	23		$	—		$	37
Investment in affiliates		—		6			—			6
Properties, plants and equipment, net		1		471			10			482
Intangible assets, net		90		—			—			90
Goodwill		47		—			—			47
Deferred charges and other assets		—		1			—			1
Current liabilities		—		(4	)		—			(4	)
Other deferred credits and liabilities		—		(1	)		(1	)		(2	)
Deferred income taxes		—		(164	)		—			(164	)
Sunoco Logistics Partners L.P. equity		—		(128	)		—			(128	)
Noncontrolling interests		—		(80	)		—			(80	)
Decrease in:
Investment in affiliates		—		(33	)		—			(33	)

Cash paid for acquisitions	$	152	$	91		$	9		$	252

Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1486-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph F4
-Subparagraph e
-Appendix F

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 52
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Schedule of Weighted Average Number of Basic and Diluted Units

Net Income Attributable to Sunoco Logistics Partners L.P. Per Limited Partner Unit Data (Tables)

12 Months Ended

Dec. 31, 2012


	Successor		Predecessor
	Period from Acquisition (October 5, 2012) to December 31, 2012		Period from January 1, 2012 to October 4, 2012		Year Ended December 31,
			Period from January 1, 2012 to October 4, 2012		2011		2010
	(in millions)		(in millions)
Weighted average number of limited partner units outstanding—basic		103.8		103.5		101.3		95.2
Add effect of dilutive incentive awards		0.3		0.4		0.5		0.5

Weighted average number of limited partner units—diluted		104.1		103.9		101.8		95.7

Inventories (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Inventories

The components of inventories are as follows:


	Successor		Predecessor
	December 31, 2012		December 31, 2011
	(in millions)		(in millions)
Crude oil	$	418	$	142
Refined products		48		55
Refined products additives		3		2
Materials, supplies and other		9		7

	$	478	$	206

Properties, Plants and Equipment (Tables)

12 Months Ended

Dec. 31, 2012

Property, Plant and Equipment

The components of net properties, plants and equipment are as follows:


			Successor			Predecessor
	Estimated Useful Lives		December 31, 2012			December 31, 2011
			(in millions)			(in millions)
Land and land improvements (including rights of way)		—	$	1,026		$	525
Pipeline and related assets		38 - 60		2,687			1,344
Terminals and storage facilities		5 - 44		934			768
Other		5 - 48		647			385
Construction-in-progress				379			212

Total properties, plants and equipment				5,673			3,234
Less: Accumulated depreciation and amortization				(50	)		(712	)

Total properties, plants and equipment, net			$	5,623		$	2,522

Investment in Affiliates (Tables)

12 Months Ended

Dec. 31, 2012

Ownership Percentages [Member]

Schedule of Partnership's Ownership Percentages Not Holding Controlling Financial Interest

The Partnership’s ownership percentages in corporate joint ventures as of December 31, 2012 and 2011 were as follows:


		Ownership percentage
Explorer Pipeline Company		9.4%
Yellowstone Pipe Line Company		14.0%
West Shore Pipe Line Company		17.1%
Wolverine Pipe Line Company		31.5%

Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Patents Being Amortized


			Successor			Predecessor
	Weighted Average Amortization Period		December 31, 2012			December 31, 2011
			(in millions)			(in millions)
Gross
Customer relationships		19	$	808		$	239
Technology		10		47			58

Total gross				855			297

Accumulated amortization
Customer relationships				(11	)		(14	)
Technology				(1	)		(6	)

Total accumulated amortization				(12	)		(20	)

Total Net			$	843		$	277

Debt (Tables)

12 Months Ended

Dec. 31, 2012

Partnership's Debt Balances

The components of the Partnership’s long-term debt balances are as follows:


	Successor		Predecessor
	December 31, 2012		December 31, 2011
	(in millions)		(in millions)
Credit Facilities
$350 million Credit Facility, due August 2016	$	93	$	—
$200 million Credit Facility, due August 2013		26		—
$35 million Credit Facility, due April 2015		20		—
Senior Notes
Senior Notes - 7.25%, due February 2012		—		250
Senior Notes - 8.75%, due February 2014		175		175
Senior Notes - 6.125%, due May 2016		175		175
Senior Notes - 5.50%, due February 2020		250		250
Senior Notes - 4.65%, due February 2022		300		300
Senior Notes - 6.85%, due February 2040		250		250
Senior Notes - 6.10%, due February 2042		300		300
Unamortized fair value adjustments (Note 1)		143		—

Total debt		1,732		1,700
Less:
Unamortized bond discount		—		(2	)
Current portion of long-term debt ⁽¹⁾		—		(250	)

Long-term debt	$	1,732	$	1,448

⁽¹⁾	Amounts outstanding under the Partnership’s credit facilities at December 31, 2012 have been classified as long-term debt as the Partnership has the intent and ability to refinance such borrowings on a long-term basis.

Long-Term Debt Maturities Aggregate Amount

The aggregate amount of long-term debt maturities is as follows:


Year Ended December 31,	(in millions)
2013 ⁽¹⁾	$	119
2014		175
2015		20
2016		175
2017		—
Thereafter		1,100

Total	$	1,589

⁽¹⁾	Consists of amounts outstanding under the Partnership’s $350 and $200 million credit facilities at December 31, 2012 that were repaid in connection with the January 2013 Senior Notes offering (see below).

Commitments and Contingent Liabilities (Tables)

12 Months Ended

Dec. 31, 2012

Future Minimum Annual Rental Aggregate Amount

The Partnership, as lessee, has non-cancelable operating leases for office space and equipment for which the aggregate amount of future minimum annual rentals as of December 31, 2012 was as follows:


Year Ended December 31,	(in millions)
2013	$	11
2014		11
2015		10
2016		8
2017		4
Thereafter		1

Total	$	45

Cash Distributions (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Distributions Made to General and Limited Partner


	Cancelled IDRs							New IDRs
	Total Quarterly Distribution Target Amount	Marginal Percentage Interest in Distributions						Total Quarterly Distribution Target Amount		Marginal Percentage Interest in Distributions
	Total Quarterly Distribution Target Amount	General Partner			Unitholders			Total Quarterly Distribution Target Amount		General Partner			Unitholders
Minimum Quarterly Distribution	$0.1500		2	%		98	%
First Target Distribution	up to $0.1667		2	%		98	%				No change
Second Target Distribution	above $0.1667 up to $0.1917		15	%*		85	%
Third Target Distribution	above $0.1917 up to $0.2333		25	%*		75	%		above $0.1917 up to $0.5275		37	%*		63	%
Thereafter	above $0.2333		50	%*		50	%		above $0.5275		50	%*		50	%

*	Includes two percent general partner interest.

Schedule of Cash Distribution to Limited and General Partners

Distributions paid by the Partnership for the periods presented were as follows:


Cash Distribution Payment Date	Cash Distribution per Limited Partner Unit		Annualized Cash Distribution per Limited Partner Unit		Total Cash Distribution to the Limited Partners		Total Cash Distribution to the General Partner
					(in millions)		(in millions)
Successor
November 14, 2012	$	0.5175	$	2.0700	$	54	$	20
Predecessor
August 14, 2012	$	0.4700	$	1.8800	$	49	$	17
May 15, 2012	$	0.4275	$	1.7100	$	43	$	14
February 14, 2012	$	0.4200	$	1.6800	$	41	$	14

November 14, 2011	$	0.4133	$	1.6532	$	41	$	13
August 12, 2011	$	0.4050	$	1.6200	$	40	$	13
May 13, 2011	$	0.3983	$	1.5932	$	40	$	12
February 14, 2011	$	0.3933	$	1.5732	$	39	$	12

November 12, 2010	$	0.3900	$	1.5600	$	39	$	12
August 13, 2010	$	0.3800	$	1.5200	$	35	$	11
May 14, 2010	$	0.3717	$	1.4867	$	35	$	10
February 12, 2010	$	0.3633	$	1.4533	$	34	$	14

Management Incentive Plan (Tables)

12 Months Ended

Dec. 31, 2012

Summarizes Information Restricted Unit Award Activity

The following table summarizes information regarding restricted unit award activity for the periods presented:


	Number of Units			Weighted Average Grant Date Fair Value
Predecessor
Granted, non-vested and outstanding, December 31, 2009		467,985		$	19.13
Granted⁽¹⁾		272,427		$	24.87
Performance factor adjustment		131,760		$	17.65
Vested		(326,130	)	$	14.41
Cancelled/forfeited		(101,949	)	$	20.92

Granted, non-vested and outstanding, December 31, 2010		444,093		$	22.59

Granted⁽¹⁾		189,714		$	31.13
Performance factor adjustment		184,113		$	19.88
Vested		(413,934	)	$	20.05
Cancelled/forfeited		(23,010	)	$	27.66

Granted, non-vested and outstanding, December 31, 2011		380,976		$	27.86

Granted⁽¹⁾		192,459		$	35.92
Performance factor adjustment		137,941		$	25.24
Vested		(47,916	)	$	30.16
Cancelled/forfeited		(20,409	)	$	31.47

Granted, non-vested and outstanding, October 4, 2012		643,051		$	29.42

Successor
Granted, non-vested and outstanding, October 5, 2012		643,051		$	29.42
Granted		128,573		$	50.55
Performance factor adjustment		12,554		$	31.51
Vested⁽²⁾		(356,568	)	$	25.67
Cancelled/forfeited		—		$	—

Granted, non-vested and outstanding, December 31, 2012		427,610		$	38.96

⁽¹⁾

⁽²⁾

Schedule of Fair Value Assumptions


	Predecessor
	Period from January 1, 2012 to October 4, 2012			Year Ended December 31,
	Period from January 1, 2012 to October 4, 2012			2011			2010
Expected unit-price volatility		22.8	%		24.6	%		25.9	%
Distribution yield		4.6	%		5.4	%		6.4	%
Risk-free interest rate		0.3	%		1.0	%		1.6	%
Weighted average fair value of performance units granted during the year	$	34.94		$	31.51		$	25.16

Derivatives and Risk Management (Tables)

12 Months Ended

Dec. 31, 2012

Fair Values of Partnership's Derivative Assets and Liabilities

The Partnership records its derivatives at fair value based on observable market prices (levels 1 and 2). As of December 31, 2012 and 2011, the fair values of the Partnership’s derivative assets and liabilities were:


	Successor			Predecessor
	December 31, 2012			December 31, 2011
	(in millions)			(in millions)
Derivative assets	$	4		$	6
Derivative liabilities		(7	)		(2	)

	$	(3	)	$	4

Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance

The following table sets forth the impact of derivatives on the Partnership’s financial performance for the periods presented:


	Gains (Losses) Recognized in Other Comprehensive Income (Loss)			Gains (Losses) Recognized in Earnings			Location of Gains (Losses) Recognized in Earnings
(in millions)
Successor
Period from Acquisition (October 5, 2012) to December 31, 2012 (1)

Derivatives designated as cash flow hedging instruments:
Commodity contracts	$	—		$	(1	)	Sales and other operating revenue
Commodity contracts		—			—		Cost of products sold and operating expenses

	$	—		$	(1	)

Derivatives not designated as hedging instruments:
Commodity contracts				$	—		Sales and other operating revenue
Commodity contracts					12		Cost of products sold and operating expenses

				$	12

Predecessor
Period from January 1, 2012 to October 4, 2012
Derivatives designated as cash flow hedging instruments:
Commodity contracts	$	(21	)	$	(3	)	Sales and other operating revenue
Commodity contracts		—			1		Cost of products sold and operating expenses

	$	(21	)	$	(2	)

Derivatives not designated as hedging instruments:
Commodity contracts				$	(7	)	Sales and other operating revenue
Commodity contracts					(4	)	Cost of products sold and operating expenses

				$	(11	)

Year Ended December 31, 2011

Derivatives designated as cash flow hedging instruments:
Commodity contracts	$	4		$	(1	)	Sales and other operating revenue
Commodity contracts		—			2		Cost of products sold and operating expenses

	$	4		$	1

Derivatives not designated as hedging instruments:
Commodity contracts				$	6		Sales and other operating revenue
Commodity contracts					(1	)	Cost of products sold and operating expenses

				$	5

Year Ended December 31, 2010

Derivatives designated as cash flow hedging instruments:
Commodity contracts	$	—		$	—		Sales and other operating revenue
Commodity contracts		—			—		Cost of products sold and operating expenses

	$	—		$	—

Derivatives not designated as hedging instruments:
Commodity contracts				$	(1	)	Sales and other operating revenue
Commodity contracts					—		Cost of products sold and operating expenses

				$	(1	)

⁽¹⁾

Tabular disclosure of the location and amount of gains and losses reported in the statement of financial performance, or when applicable, the statement of financial position. For example, (a) gains and losses recognized in the income statement on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges and (b) gains and losses initially recognized in other comprehensive income on derivative instruments designated and qualifying as cash flow hedges.

Segment Reporting Information

Business Segment Information (Tables)

12 Months Ended

Dec. 31, 2012


	Successor			Predecessor
	Period from Acquisition (October 5, 2012) to December 31, 2012			Period from January 1, 2012 to October 4, 2012			Year Ended December 31,
				Period from January 1, 2012 to October 4, 2012			2011			2010
	(in millions)			(in millions)
Sales and other operating revenue⁽¹⁾
Crude Oil Pipelines	$	110		$	288		$	319		$	221
Crude Oil Acquisition and Marketing		2,888			9,258			10,163			7,282
Terminal Facilities		206			406			435			287
Refined Products Pipelines		35			96			130			120
Intersegment eliminations		(50	)		(127	)		(142	)		(102	)

Total sales and other operating revenue	$	3,189		$	9,921		$	10,905		$	7,808

Depreciation and amortization
Crude Oil Pipelines	$	22		$	19		$	25		$	21
Crude Oil Acquisition and Marketing		11			16			10			2
Terminal Facilities		23			28			34			26
Refined Products Pipelines		7			13			17			15

Total depreciation and amortization	$	63		$	76		$	86		$	64

Impairment charge and related matters^(2) (3)
Crude Oil Acquisition and Marketing	$	—		$	8		$	—		$	—
Terminal Facilities		—			(10	)		42			3
Refined Products Pipelines		—			1			—			—

Total impairment charge and related matters	$	—		$	(1	)	$	42		$	3

Capital expenditures^(4) (5)
Crude Oil Pipelines	$	65		$	56		$	49		$	36
Crude Oil Acquisition and Marketing		1			15			15			2
Terminal Facilities		45			138			121			110
Refined Products Pipelines		26			24			23			17
Corporate		2			2			5			9

Total capital expenditures	$	139		$	235		$	213		$	174

Adjusted EBITDA
Crude Oil Pipelines	$	72		$	203		$	207		$	156
Crude Oil Acquisition and Marketing		81			158			148			39
Terminal Facilities		52			173			149			127
Refined Products Pipelines		14			57			69			77

Total Adjusted EBITDA		219			591			573			399
Interest expense, net		(14	)		(65	)		(89	)		(73	)
Depreciation and amortization expense		(63	)		(76	)		(86	)		(64	)
Impairment charge		—			(9	)		(31	)		(3	)
Provision for income taxes		(8	)		(24	)		(25	)		(8	)
Non-cash compensation expense		(2	)		(6	)		(6	)		(5	)
Unrealized losses/(gains) on commodity risk management activities		3			(6	)		2			(2	)
Proportionate share of unconsolidated affiliates’ interest, depreciation and provision for income taxes		(5	)		(16	)		(16	)		(24	)
Adjustments to commodity hedges resulting from “push-down” accounting		12			—			—			—
Gain on investments in affiliates		—			—			—			128

Net Income⁽⁶⁾		142			389			322			348
Net Income attributable to noncontrolling interests		3			8			9			2

Net Income attributable to Sunoco Logistics Partners L.P.	$	139		$	381		$	313		$	346

⁽¹⁾	Sales and other operating revenue for the periods presented includes the following amounts from ETP and Sunoco (including their affiliated entities):

Sales And Other Operating Revenue By Segment

Sales and other operating revenue for the periods presented includes the following amounts from ETP and Sunoco (including its affiliated entities):


	Successor		Predecessor
	Period from Acquisition (October 5, 2012) to December 31, 2012		Period from January 1, 2012 to October 4, 2012		Year Ended December 31,
			Period from January 1, 2012 to October 4, 2012		2011		2010
	(in millions)		(in millions)
Crude Oil Pipelines	$	—	$	—	$	6	$	25
Crude Oil Acquisition and Marketing		139		307		247		894
Terminal Facilities		50		118		115		122
Refined Products Pipelines		11		36		64		76

Total sales and other operating revenue	$	200	$	461	$	432	$	1,117

⁽²⁾

⁽³⁾

⁽⁴⁾	Total capital expenditures in 2011 exclude $396 million for the acquisition of a crude oil and marketing business, a refined products terminal, an interest in the Inland refined products pipeline system and the Eagle Point tank farm.

⁽⁵⁾	Total capital expenditures in 2010 exclude $252 million for the acquisition of the butane blending business, additional ownership interests in West Shore, Mid-Valley and West Texas Gulf, and two terminals.

⁽⁶⁾

Consolidated Balance Sheet Information By Segment

The following table provides consolidated balance sheet information concerning the Partnership’s business segments as of December 31, 2012, 2011 and 2010, respectively:


	Crude Oil Pipelines		Crude Oil Acquisition and Marketing		Terminal Facilities		Refined Products Pipelines		Total
	(in millions)
Successor
As of December 31, 2012
Investment in affiliates	$	—	$	—	$	—	$	118	$	118
Goodwill	$	200	$	545	$	623	$	—	$	1,368
Identifiable assets⁽¹⁾	$	3,167	$	3,495	$	2,402	$	1,198	$	10,361
Predecessor
As of December 31, 2011
Investment in affiliates	$	—	$	—	$	—	$	73	$	73
Goodwill	$	2	$	14	$	53	$	8	$	77
Identifiable assets⁽²⁾	$	1,055	$	2,469	$	1,053	$	736	$	5,477
As of December 31, 2010
Investment in affiliates	$	—	$	—	$	—	$	73	$	73
Goodwill	$	2	$	—	$	53	$	8	$	63
Identifiable assets⁽³⁾	$	1,018	$	1,695	$	857	$	531	$	4,188

⁽¹⁾	Total identifiable assets include the Partnership’s unallocated $2 million cash and cash equivalents, $56 million advances to affiliates, $40 million to properties, plants and equipment, net and $1 million of other assets.

⁽²⁾	Total identifiable assets include the Partnership’s unallocated $2 million cash and cash equivalents, $107 million advances to affiliates, $15 million deferred financing costs, and $40 million to properties, plants and equipment, net.

⁽³⁾	Total identifiable assets include the Partnership’s unallocated $2 million cash and cash equivalents, $44 million advances to affiliates, $9 million deferred financing costs, and $32 million to properties, plants and equipment, net.

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

Summarized Quarterly Financial Data

Quarterly Financial Data (Tables)

12 Months Ended

Dec. 31, 2012

Summarized quarterly financial data is as follows:


	Predecessor									Successor
	First Quarter			Second Quarter			Third Quarter			Period from Acquisition (October 5, 2012) to December 31, 2012
	(in millions, except per unit amounts)									(in millions, except per unit amounts)
2012
Sales and other operating revenue:
Unaffiliated customers	$	3,275		$	3,119		$	3,066		$	2,989
Affiliates	$	126		$	194		$	141		$	200
Gross profit⁽¹⁾	$	176		$	224		$	210		$	256
Operating income	$	129		$	184		$	165		$	164
Net Income^(2) (3)	$	97		$	155		$	137		$	142
Net Income attributable to noncontrolling interests		2			3			3			3

Net Income attributable to Sunoco Logistics Partners L.P.	$	95		$	152		$	134		$	139
Less: General Partner’s interest		(15	)		(19	)		(21	)		(24	)

Limited Partners’ interest	$	80		$	133		$	113		$	115

Net Income attributable to Sunoco Logistics Partners L.P. per Limited Partner unit—basic	$	0.77		$	1.29		$	1.09		$	1.11
Net Income attributable to Sunoco Logistics Partners L.P. per Limited Partner unit—diluted	$	0.77		$	1.28		$	1.09		$	1.10


	Predecessor
	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
	(in millions, except per unit amounts)
2011
Sales and other operating revenue:
Unaffiliated customers	$	1,955		$	2,385		$	2,808		$	3,325
Affiliates	$	303		$	39		$	39		$	51
Gross profit⁽¹⁾	$	113		$	158		$	172		$	198
Operating income	$	75		$	121		$	128		$	112
Net Income⁽⁴⁾	$	50		$	96		$	97		$	79
Net Income attributable to noncontrolling interests		2			2			2			3

Net Income attributable to Sunoco Logistics Partners L.P.	$	48		$	94		$	95		$	76
Less: General Partner’s interest		(12	)		(14	)		(14	)		(14	)

Limited Partners’ interest	$	36		$	80		$	81		$	62

Net Income attributable to Sunoco Logistics Partners L.P. per Limited Partner unit—basic	$	0.36		$	0.80		$	0.78		$	0.60
Net Income attributable to Sunoco Logistics Partners L.P. per Limited Partner unit—diluted	$	0.36		$	0.80		$	0.78		$	0.60

⁽¹⁾	Gross profit equals sales and other operating revenue less cost of products sold and operating expenses.

⁽²⁾

⁽³⁾	Net income for the second quarter 2012 includes a $10 million gain on the reversal of certain regulatory obligations. Such expenses were no longer expected to be incurred as the Philadelphia refinery will continue to operate in connection with Sunoco’s joint venture with The Carlyle Group.

⁽⁴⁾

Supplemental Condensed Consolidating Financial Information (Tables)

12 Months Ended

Dec. 31, 2012

Consolidating Statement of Comprehensive Income (Loss)

Consolidating Statement of Comprehensive Income (Loss)

Period from October 5, 2012 to December 31, 2012 (Successor)

(in millions)


	Parent Guarantor		Subsidiary Issuer			Non-Guarantor Subsidiaries		Consolidating Adjustments			Total
Revenues
Sales and other operating revenue:
Unaffiliated customers	$	—	$	—		$	2,989	$	—		$	2,989
Affiliates		—		—			200		—			200
Other income		—		—			5		—			5
Equity in earnings of subsidiaries		139		152			—		(291	)		—

Total Revenues		139		152			3,194		(291	)		3,194

Costs and Expenses
Cost of products sold and operating expenses		—		—			2,933		—			2,933
Depreciation and amortization expense		—		—			63		—			63
Selling, general and administrative expenses		—		—			34		—			34

Total Costs and Expenses		—		—			3,030		—			3,030

Operating Income (Loss)		139		152			164		(291	)		164
Net interest (income) cost to affiliates		—		(1	)		1		—			—
Other interest cost and debt expense, net		—		18			—		—			18
Capitalized interest		—		(4	)		—		—			(4	)

Income (Loss) Before Provision for Income Taxes		139		139			163		(291	)		150
Provision for income taxes		—		—			8		—			8

Net Income (Loss)		139		139			155		(291	)		142
Net Income attributable to noncontrolling interests		—		—			3		—			3

Net Income (Loss) Attributable to Sunoco Logistics Partners L.P.	$	139	$	139		$	152	$	(291	)	$	139

Net Income (Loss)	$	139	$	139		$	155	$	(291	)	$	142
Recognition of funded status of affiliates’ postretirement plans		—		—			—		—			—
Gain (loss) on cash flow hedges		—		—			—		—			—

Other Comprehensive Income (Loss)		—		—			—		—			—

Comprehensive Income (Loss)		139		139			155		(291	)		142
Less: Comprehensive income (loss) attributable to noncontrolling interests		—		—			3		—			3

Comprehensive Income (Loss) Attributable to Sunoco Logistics Partners L.P.	$	139	$	139		$	152	$	(291	)	$	139

Consolidating Statement of Comprehensive Income (Loss)

Period from January 1, 2012 to October 4, 2012 (Predecessor)

(in millions)


	Parent Guarantor		Subsidiary Issuer			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Revenues
Sales and other operating revenue:
Unaffiliated customers	$	—	$	—		$	9,460		$	—		$	9,460
Affiliates		—		—			461			—			461
Other income		—		—			18			—			18
Gain on divestment and related matters		—		—			11			—			11
Equity in earnings of subsidiaries		381		443			—			(824	)		—

Total Revenues		381		443			9,950			(824	)		9,950

Costs and Expenses
Cost of products sold and operating expenses		—		—			9,311			—			9,311
Depreciation and amortization expense		—		—			76			—			76
Impairment charge and related matters		—		—			(1	)		—			(1	)
Selling, general and administrative expenses		—		—			86			—			86

Total Costs and Expenses		—		—			9,472			—			9,472

Operating Income (Loss)		381		443			478			(824	)		478
Other interest cost and debt expense, net		—		70			3			—			73
Capitalized interest		—		(8	)		—			—			(8	)

Income (Loss) Before Provision for Income Taxes		381		381			475			(824	)		413
Provision for income taxes		—		—			24			—			24

Net Income (Loss)		381		381			451			(824	)		389
Less: Net Income attributable to noncontrolling interests		—		—			8			—			8

Net Income (Loss) Attributable to Sunoco Logistics Partners L.P.	$	381	$	381		$	443		$	(824	)	$	381

Net Income (Loss)	$	381	$	381		$	451		$	(824	)	$	389
Loss on cash flow hedges		—		—			(21	)		—			(21	)

Other Comprehensive Loss		—		—			(21	)		—			(21	)

Comprehensive Income (Loss)		381		381			430			(824	)		368
Less: Comprehensive income attributable to noncontrolling interests		—		—			8			—			8

Comprehensive Income (Loss) Attributable to Sunoco Logistics Partners L.P.	$	381	$	381		$	422		$	(824	)	$	360

Consolidating Statement of Comprehensive Income (Loss)

Year Ended December 31, 2011 (Predecessor)

(in millions)


	Parent Guarantor		Subsidiary Issuer			Non-Guarantor Subsidiaries		Consolidating Adjustments			Total
Revenues
Sales and other operating revenue:
Unaffiliated customers	$	—	$	—		$	10,473	$	—		$	10,473
Affiliates		—		—			432		—			432
Other income		—		—			13		—			13
Equity in earnings of subsidiaries		313		399			—		(712	)		—

Total Revenues		313		399			10,918		(712	)		10,918

Costs and Expenses
Cost of products sold and operating expenses		—		—			10,264		—			10,264
Depreciation and amortization expense		—		—			86		—			86
Impairment charge and related matters		—		—			42		—			42
Selling, general and administrative expenses		—		—			90		—			90

Total Costs and Expenses		—		—			10,482		—			10,482

Operating Income (Loss)		313		399			436		(712	)		436
Net interest cost to affiliates		—		—			3		—			3
Other interest cost and debt expense, net		—		93			—		—			93
Capitalized interest		—		(7	)		—		—			(7	)

Income (Loss) Before Provision for Income Taxes		313		313			433		(712	)		347
Provision for income taxes		—		—			25		—			25

Net Income (Loss)		313		313			408		(712	)		322
Less: Net Income attributable to noncontrolling interests		—		—			9		—			9

Net Income (Loss) Attributable to Sunoco Logistics Partners L.P.	$	313	$	313		$	399	$	(712	)	$	313

Net Income (Loss)	$	313	$	313		$	408	$	(712	)	$	322
Gain on cash flow hedges		—		—			4		—			4

Other Comprehensive Income		—		—			4		—			4

Comprehensive Income (Loss)		313		313			412		(712	)		326
Less: Comprehensive income attributable to noncontrolling interests		—		—			9		—			9

Comprehensive Income (Loss) Attributable to Sunoco Logistics Partners L.P.	$	313	$	313		$	403	$	(712	)	$	317

Consolidating Statement of Comprehensive Income (Loss)

Year Ended December 31, 2010 (Predecessor)

(in millions)


	Parent Guarantor		Subsidiary Issuer			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Revenues
Sales and other operating revenue:
Unaffiliated customers	$	—	$	—		$	6,691		$	—		$	6,691
Affiliates		—		—			1,117			—			1,117
Other income		—		—			30			—			30
Equity in earnings of subsidiaries		346		416			—			(762	)		—

Total Revenues		346		416			7,838			(762	)		7,838

Costs and Expenses
Cost of products sold and operating expenses		—		—			7,398			—			7,398
Depreciation and amortization expense		—		—			64			—			64
Impairment charge		—		—			3			—			3
Selling, general and administrative expenses		—		—			72			—			72

Total Costs and Expenses		—		—			7,537			—			7,537

Operating Income (Loss)		346		416			301			(762	)		301
Net interest (income) cost to affiliates		—		(1	)		3			—			2
Other interest cost and debt expense, net		—		76			—			—			76
Capitalized interest		—		(5	)		—			—			(5	)
Gain on investments in affiliates		—		—			128			—			128

Income (Loss) Before Provision for Income Taxes		346		346			426			(762	)		356
Provision for income taxes		—		—			8			—			8

Net Income (Loss)		346		346			418			(762	)		348
Net Income attributable to noncontrolling interests		—		—			2			—			2

Net Income (Loss) Attributable to Sunoco Logistics Partners L.P.	$	346	$	346		$	416		$	(762	)	$	346

Net Income (Loss)	$	346	$	346		$	418		$	(762	)	$	348
Recognition of funded status of affiliates’ postretirement plans		—		—			1			—			1
Loss on cash flow hedges		—		—			(2	)		—			(2	)

Other Comprehensive Loss		—		—			(1	)		—			(1	)

Comprehensive Income (Loss)		346		346			417			(762	)		347
Less: Comprehensive income attributable to noncontrolling interests		—		—			2			—			2

Comprehensive Income (Loss) Attributable to Sunoco Logistics Partners L.P.	$	346	$	346		$	415		$	(762	)	$	345

Condensed Consolidating Balance Sheet

Consolidating Balance Sheet

December 31, 2012 (Successor)

(in millions)


	Parent Guarantor		Subsidiary Issuer		Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Assets
Cash and cash equivalents	$	—	$	2	$	1		$	—		$	3
Advances to affiliated companies		25		48		(17	)		—			56
Accounts receivable, affiliated companies		—		—		19			—			19
Accounts receivable, net		—		—		1,834			—			1,834
Inventories		—		—		478			—			478

Total Current Assets		25		50		2,315			—			2,390

Properties, plants and equipment, net		—		—		5,623			—			5,623
Investment in affiliates		6,048		7,714		118			(13,762	)		118
Goodwill		—		—		1,368			—			1,368
Intangible assets, net		—		—		843			—			843
Other assets		—		—		19			—			19

Total Assets	$	6,073	$	7,764	$	10,286		$	(13,762	)	$	10,361

Liabilities and Equity
Accounts payable	$	—	$	—	$	1,932		$	—		$	1,932
Accounts payable, affiliated companies		—		—		12			—			12
Accrued liabilities		1		30		96			—			127
Accrued taxes payable		—		—		60			—			60

Total Current Liabilities		1		30		2,100			—			2,131

Long-term debt		—		1,686		46			—			1,732
Other deferred credits and liabilities		—		—		60			—			60
Deferred income taxes		—		—		243			—			243

Total Liabilities		1		1,716		2,449			—			4,166

Equity
Sunoco Logistics Partners L.P. equity		6,072		6,048		7,714			(13,762	)		6,072
Noncontrolling interests		—		—		123			—			123

Total Equity		6,072		6,048		7,837			(13,762	)		6,195

Total Liabilities and Equity	$	6,073	$	7,764	$	10,286		$	(13,762	)	$	10,361

Consolidating Balance Sheet

December 31, 2011 (Predecessor)

(in millions)


	Parent Guarantor		Subsidiary Issuer		Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Assets
Cash and cash equivalents	$	—	$	2	$	3		$	—		$	5
Advances to affiliated companies		90		48		(31	)		—			107
Accounts receivable, net		—		—		2,188			—			2,188
Inventories		—		—		206			—			206

Total Current Assets		90		50		2,366			—			2,506

Properties, plants and equipment, net		—		—		2,522			—			2,522
Investment in affiliates		1,007		2,680		73			(3,687	)		73
Goodwill		—		—		77			—			77
Intangible assets, net		—		—		277			—			277
Other assets		—		13		9			—			22

Total Assets	$	1,097	$	2,743	$	5,324		$	(3,687	)	$	5,477

Liabilities and Equity
Accounts payable	$	—	$	1	$	2,110		$	—		$	2,111
Current portion of long-term debt		—		250		—			—			250
Accrued liabilities		1		37		74			—			112
Accrued taxes payable		—		—		62			—			62

Total Current Liabilities		1		288		2,246			—			2,535

Long-term debt		—		1,448		—			—			1,448
Other deferred credits and liabilities		—		—		78			—			78
Deferred income taxes		—		—		222			—			222

Total Liabilities		1		1,736		2,546			—			4,283

Equity
Sunoco Logistics Partners L.P. equity		1,096		1,007		2,680			(3,687	)		1,096
Noncontrolling interests		—		—		98			—			98

Total Equity		1,096		1,007		2,778			(3,687	)		1,194

Total Liabilities and Equity	$	1,097	$	2,743	$	5,324		$	(3,687	)	$	5,477

Consolidating Statement of Cash Flows

Consolidating Statement of Cash Flows

Period from October 5, 2012 to December 31, 2012 (Successor)

(in millions)


	Parent Guarantor			Subsidiary Issuer			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Net Cash Flows from Operating Activities	$	140		$	162		$	270		$	(292	)	$	280

Cash Flows from Investing Activities:
Capital expenditures		—			—			(139	)		—			(139	)
Intercompany		(35	)		(37	)		(220	)		292			—

Net cash provided by (used in) investing activities		(35	)		(37	)		(359	)		292			(139	)

Cash Flows from Financing Activities:

Distributions paid to limited and general partners		(74	)		—			—			—			(74	)
Distributions paid to noncontrolling interests		(2	)		—			—			—			(2	)
Payments of statutory withholding on net issuance of limited partner units under restricted unit incentive plan		—			—			(7	)		—			(7	)
Repayments under credit facilities		—			(233	)		—			—			(233	)
Borrowings under credit facilities		—			182			11			—			193
Advances to affiliates, net		(28	)		(74	)		85			—			(17	)

Net cash provided by (used in) financing activities		(104	)		(125	)		89			—			(140	)

Net change in cash and cash equivalents		1			—			—			—			1

Cash and cash equivalents at beginning of period		—			2			—			—			2

Cash and cash equivalents at end of period	$	1		$	2		$	—		$	—		$	3

Consolidating Statement of Cash Flows

Period from January 1, 2012 to October 4, 2012 (Predecessor)

(in millions)


	Parent Guarantor			Subsidiary Issuer			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Net Cash Flows from Operating Activities	$	381		$	359		$	495		$	(824	)	$	411

Cash Flows from Investing Activities:
Capital expenditures		—			—			(235	)		—			(235	)
Proceeds from divestments and related matters		—			—			11			—			11
Intercompany		(290	)		(279	)		(255	)		824			—

Net cash provided by (used in) investing activities		(290	)		(279	)		(479	)		824			(224	)

Cash Flows from Financing Activities:

Distributions paid to limited and general partners		(178	)		—			—			—			(178	)
Distributions paid to noncontrolling interests		(5	)		—			—			—			(5	)
Payments of statutory withholding on net issuance of limited partner units under restricted unit incentive plan		—			—			(5	)		—			(5	)
Repayments under credit facilities		—			(322	)		—			—			(322	)
Borrowings under credit facilities		—			418			83			—			501
Repayment of senior notes		—			(250	)		—			—			(250	)
Advances to affiliates, net		92			74			(97	)		—			69

Net cash used in financing activities		(91	)		(80	)		(19	)		—			(190	)

Net change in cash and cash equivalents		—			—			(3	)		—			(3	)

Cash and cash equivalents at beginning of period		—			2			3			—			5

Cash and cash equivalents at end of period	$	—		$	2		$	—		$	—		$	2

Consolidating Statement of Cash Flows

Year Ended December 31, 2011 (Predecessor)

(in millions)


	Parent Guarantor			Subsidiary Issuer			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Net Cash Flows from Operating Activities	$	313		$	322		$	508		$	(713	)	$	430

Cash Flows from Investing Activities:
Capital expenditures		—			—			(213	)		—			(213	)
Acquisitions		—			—			(396	)		—			(396	)
Intercompany		(35	)		(786	)		108			713			—

Net cash provided by (used in) investing activities		(35	)		(786	)		(501	)		713			(609	)

Cash Flows from Financing Activities:

Distributions paid to limited and general partners		(210	)		—			—			—			(210	)
Distributions paid to noncontrolling interests		(8	)		—			—			—			(8	)
Contributions from general partner		2			—			—			—			2
Payments of statutory withholding on net issuance of limited partner units under restricted unit incentive plan		—			—			(3	)		—			(3	)
Repayments under credit facilities		—			(560	)		—			—			(560	)
Borrowings under credit facilities		—			529			—			—			529
Net proceeds from issuance of long-term debt		—			595			—			—			595
Promissory note from affiliate		—			(100	)		—			—			(100	)
Advances to affiliates, net		(62	)		—			(1	)		—			(63	)

Net cash provided by (used in) financing activities		(278	)		464			(4	)		—			182

Net change in cash and cash equivalents		—			—			3			—			3

Cash and cash equivalents at beginning of period		—			2			—			—			2

Cash and cash equivalents at end of period	$	—		$	2		$	3		$	—		$	5

Consolidating Statement of Cash Flows

Year Ended December 31, 2010 (Predecessor)

(in millions)


	Parent Guarantor			Subsidiary Issuer			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Net Cash Flows from Operating Activities	$	346		$	366		$	391		$	(762	)	$	341

Cash Flows from Investing Activities:
Capital expenditures		—			—			(174	)		—			(174	)
Acquisitions		—			—			(252	)		—			(252	)
Intercompany		(79	)		(723	)		40			762			—

Net cash provided by (used in) investing activities		(79	)		(723	)		(386	)		762			(426	)

Cash Flows from Financing Activities:

Distributions paid to limited and general partners		(189	)		—			—			—			(189	)
Distributions paid to noncontrolling interests		(4	)		—			—			—			(4	)
Net proceeds from issuance of limited partner units		143			—			—			—			143
Contributions from general partner		3			—			—			—			3
Payments of statutory withholding on net issuance of limited partner units under restricted unit incentive plan		—			—			(2	)		—			(2	)
Repayments under credit facilities		—			(888	)		—			—			(888	)
Borrowings under credit facilities		—			650			—			—			650
Net proceeds from issuance of long-term debt		—			494			—			—			494
Promissory note from affiliate		—			100			—			—			100
Repayment of promissory note to general partner		(201	)		—			—			—			(201	)
Advances to affiliates, net		(19	)		1			(3	)		—			(21	)

Net cash provided by (used in) financing activities		(267	)		357			(5	)		—			85

Net change in cash and cash equivalents		—			—			—			—			—

Cash and cash equivalents at beginning of period		—			2			—			—			2

Cash and cash equivalents at end of period	$	—		$	2		$	—		$	—		$	2

Organization and Basis of Presentation - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2012 State
Basis Of Presentation [Line Items]
Number of states with operations of crude oil	30
Interest in the partnership's limited partner units	32.40%
Sunoco Partners LLC [Member]
Basis Of Presentation [Line Items]
General partner ownership interest	2.00%

Organization and Basis of Presentation - Partnership Applied Current Accounting Guidance in Determining Fair Value of Partners' Capital (Detail) $ in Millions	Oct. 05, 2012 USD ($)
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Total Equity	$ 6,134
Fair Value Disclosure [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Fair value of Limited Partners' interests	5,118
Fair value of General Partner's interest	893
Fair value of Noncontrolling interests	123
Total Equity	$ 6,134

Organization and Basis of Presentation - Summary of Preliminary Allocation of Fair Value of Partners' Capital to Assets and Liabilities (Detail) $ in Millions	Oct. 05, 2012 USD ($)
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Current assets	$ 2,449
Properties, plants and equipment	5,533
Investment in affiliates	119
Goodwill	1,368
Intangible assets	855
Other assets	25
Current liabilities	(2,132)
Long-term debt	(1,778)
Other deferred credits and liabilities	(61)
Deferred income taxes	(244)
Total Equity	$ 6,134

Organization and Basis of Presentation - Summary of Preliminary Allocation of Fair Value of Partners' Capital to Assets and Liabilities (Parenthetical) (Detail) $ in Millions	Oct. 05, 2012 USD ($)
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Goodwill	$ 1,368
Crude Oil Pipelines [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Goodwill	200
Crude Oil Acquisition and Marketing [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Goodwill	545
Terminal Facilities [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Goodwill	$ 623

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended	12 Months Ended
	Jun. 30, 2012	Dec. 31, 2011	Jun. 30, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income Taxes [Line Items]
Controlling financial interest evidenced by a voting interest greater than certain percent				50.00%
Impairment charges and related matters		$ 42		$ 9	$ 42	$ 3
Regulatory obligations recognized	$ 10
Non-operating minority interest				33.00%
Reversal of partnership's regulatory obligations, no longer expected to be incurred			$ 10
Federal statutory rate				35.00%
Tax benefits recognized				50.00%
Net deferred tax		222		$ 243	222
Liabilities for asset retirement obligations		51		41	51
Reversal of certain regulatory obligations				$ 10
Fort Mifflin Terminal Complex [Member]
Income Taxes [Line Items]
Impairment charges and related matters		31			31
Regulatory obligations recognized	$ 10	$ 11			$ 11
Maximum [Member]
Income Taxes [Line Items]
Investment in affiliates, pipeline and related assets, estimated useful life				40 years

Summary of Significant Accounting Policies - Components of Income Tax Expense (Detail) - USD ($) $ in Millions	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2012	Oct. 04, 2012	Dec. 31, 2011	Dec. 31, 2010
Successor [Member]
Income Taxes [Line Items]
Current, Federal	$ 8
Deferred, Federal	(2)
Current, State	2
Deferred, State
Total income tax expense	$ 8
Predecessor [Member]
Income Taxes [Line Items]
Current, Federal		$ 22	$ 25	$ 6
Deferred, Federal			(2)
Current, State		2	2	2
Deferred, State
Total income tax expense		$ 24	$ 25	$ 8

The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of enacted federal tax law to the domestic taxable Income or Loss from continuing operations.

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-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
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The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of enacted state and local tax law to relevant amounts of taxable Income or Loss from continuing operations.

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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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The component of total income tax expense for the period comprised of the increase (decrease) in the entity's state and local deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the applicable enacted tax laws.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Acquisitions - Additional Information (Detail) bbl in Thousands, shares in Millions, $ in Millions	1 Months Ended						12 Months Ended
	Feb. 29, 2012 USD ($)	Aug. 31, 2011 USD ($) bbl State Boe	Jul. 31, 2011 USD ($) bbl shares	May 31, 2011 USD ($) mi	Aug. 31, 2010 USD ($) mi	Jul. 31, 2010 USD ($) mi	Dec. 31, 2010 USD ($)	Dec. 31, 2012 USD ($) State	Dec. 31, 2011 USD ($)
Restructuring Cost and Reserve [Line Items]
Cash paid for acquisitions, including inventory		$ 56
Number of states the partnership operates \| State								30
Cash paid for acquisitions							$ 252		$ 396
Assets acquired at carrying cost			$ 22
Excess of purchase price over related party carrying amount			$ 20
Proceeds from contract cancellation	$ 11
Proceeds from divestments and related matters	11
Gain on sale and related matters	11
Liability transferred as part of divestment	1
Refined Products Pipelines [Member]
Restructuring Cost and Reserve [Line Items]
Gain on sale and related matters	5
Terminal Facilities [Member]
Restructuring Cost and Reserve [Line Items]
Gain on sale and related matters	$ 6
Mid-Valley and West Texas Gulf [Member]
Restructuring Cost and Reserve [Line Items]
Gain on investments in affiliates							128
Mid-Valley Pipeline Company [Member]
Restructuring Cost and Reserve [Line Items]
Acquisition amount						$ 58
Pipeline length in miles \| mi						1,000
Ownership interest percentage before acquisition						55.30%
Ownership interest percentage after acquisition						91.00%
Pre-acquisition equity interests fair value								$ 90
West Texas Gulf Pipe Line Company [Member]
Restructuring Cost and Reserve [Line Items]
Acquisition amount					$ 27
Pipeline length in miles \| mi					600
Ownership interest percentage before acquisition					43.80%
Ownership interest percentage after acquisition					60.30%
Pre-acquisition equity interests fair value								$ 72
West Shore Pipe Line Company [Member]
Restructuring Cost and Reserve [Line Items]
Acquisition amount						$ 6
Pipeline length in miles \| mi						650
Ownership interest percentage before acquisition						12.30%
Ownership interest percentage after acquisition						17.10%
ConocoPhillips [Member]
Restructuring Cost and Reserve [Line Items]
Terminal bay truck rack capacity \| Boe		10
Terminal storage capacity, barrels \| bbl		1,000
Texon L.P. [Member]
Restructuring Cost and Reserve [Line Items]
Cash paid for acquisitions, including inventory		$ 205
Current crude oil volume per day \| bbl		75
Number of states the partnership operates \| State		16
Eagle Point Tank Farm [Member]
Restructuring Cost and Reserve [Line Items]
Terminal storage capacity, barrels \| bbl			5,000
Acquisition amount			$ 100
Issuance of Class A units to Sunoco, Inc., shares \| shares			3.9
Issuance of Class A units to Sunoco, Inc., value			$ 98
Cash paid for acquisitions			$ 2						2
Inland [Member]
Restructuring Cost and Reserve [Line Items]
Cash paid for acquisitions				$ 99					$ 99
Ownership interest percentage				83.80%
Pipeline length in miles \| mi				350
Shell Oil Company [Member]
Restructuring Cost and Reserve [Line Items]
Ownership interest percentage				27.00%
Sunoco [Member]
Restructuring Cost and Reserve [Line Items]
Ownership interest percentage				56.80%
Gulfstream Terminals and Marketing LLC [Member]
Restructuring Cost and Reserve [Line Items]
Acquisition amount							9
Environmental liability							$ 1
Texon Crude [Member]
Restructuring Cost and Reserve [Line Items]
Acquisition amount						$ 152

Acquisitions - Schedule of Effects of Acquisitions on Partnership's Consolidated Balance Sheet (Detail) - USD ($) $ in Millions	Dec. 31, 2011	Jul. 31, 2011	May 31, 2011	Dec. 31, 2010
Restructuring Cost and Reserve [Line Items]
Current assets	$ 44			$ 37
Properties, plants and equipment, net	270			482
Intangible assets, net	183			90
Goodwill	14			47
Deferred charges and other assets				1
Current liabilities	(7)			(4)
Other deferred credits and liabilities	(8)			(2)
Deferred income taxes	(60)			(164)
Sunoco Logistics Partners L.P. equity	(20)			(128)
Noncontrolling interests	(20)			(80)
Cash paid for acquisitions	396			252
Investment In Affiliate, Increase [Member]
Restructuring Cost and Reserve [Line Items]
Investment in affiliates				6
Investment In Affiliate, Decrease [Member]
Restructuring Cost and Reserve [Line Items]
Investment in affiliates				(33)
East Boston Terminal [Member]
Restructuring Cost and Reserve [Line Items]
Current assets	17
Properties, plants and equipment, net	63
Other deferred credits and liabilities	(7)
Cash paid for acquisitions	73
Crude Oil Acquisition and Marketing [Member]
Restructuring Cost and Reserve [Line Items]
Current assets	24
Properties, plants and equipment, net	7
Intangible assets, net	183
Goodwill	14
Current liabilities	(6)
Cash paid for acquisitions	222
Eagle Point Tank Farm [Member]
Restructuring Cost and Reserve [Line Items]
Properties, plants and equipment, net	22
Sunoco Logistics Partners L.P. equity	(20)
Cash paid for acquisitions	2	$ 2
Inland [Member]
Restructuring Cost and Reserve [Line Items]
Current assets	3
Properties, plants and equipment, net	178
Current liabilities	(1)
Other deferred credits and liabilities	(1)
Deferred income taxes	(60)
Noncontrolling interests	(20)
Cash paid for acquisitions	$ 99		$ 99
Butane Blending [Member]
Restructuring Cost and Reserve [Line Items]
Current assets				14
Properties, plants and equipment, net				1
Intangible assets, net				90
Goodwill				47
Cash paid for acquisitions				152
Joint Ventures [Member]
Restructuring Cost and Reserve [Line Items]
Current assets				23
Properties, plants and equipment, net				471
Deferred charges and other assets				1
Current liabilities				(4)
Other deferred credits and liabilities				(1)
Deferred income taxes				(164)
Sunoco Logistics Partners L.P. equity				(128)
Noncontrolling interests				(80)
Cash paid for acquisitions				91
Joint Ventures [Member] \| Investment In Affiliate, Increase [Member]
Restructuring Cost and Reserve [Line Items]
Investment in affiliates				6
Joint Ventures [Member] \| Investment In Affiliate, Decrease [Member]
Restructuring Cost and Reserve [Line Items]
Investment in affiliates				(33)
Terminals [Member]
Restructuring Cost and Reserve [Line Items]
Properties, plants and equipment, net				10
Other deferred credits and liabilities				(1)
Cash paid for acquisitions				$ 9

Related Party Transactions - Additional Information (Detail) shares in Millions, bbl in Millions, $ in Millions	1 Months Ended					3 Months Ended	9 Months Ended	12 Months Ended
	Jul. 31, 2011 USD ($) shares	Aug. 31, 2010 USD ($) shares	Jul. 31, 2010 USD ($)	Feb. 28, 2010 USD ($)	Jan. 31, 2010 USD ($)	Dec. 31, 2012 USD ($)	Oct. 04, 2012 USD ($)	Dec. 31, 2012 USD ($) bbl yr shares	Dec. 31, 2011 USD ($) shares	Dec. 31, 2010 USD ($) shares
Related Party Transaction [Line Items]
Product terminal services agreement period, in years \| yr								5
Agreement expiration date								February 2017
Repurchase amount for incentive distribution rights					$ 201.0
Proceeds from issuance of senior notes	$ 595.0			$ 494.0
Basis points included in interest rate on related party borrowings			2.75%
Annual Related Party administrative expense fee						$ 5.0	$ 13.0		$ 13.0	$ 5.0
Allocation of shared insurance costs						2.0	5.0		4.0	4.0
Allocated employee benefit expenses						10.0	$ 28.0		26.0	29.0
Assets acquired at carrying cost	$ 22.0
Business Acquisition, Cost of Acquired Entity, Cash Paid									396.0	252.0
Maximum contributions from general partner		$ 3.0				0.5		$ 0.5	$ 0.5	$ 0.5
Public offerings of partnership units \| shares		6.0
General partnership interest		2.00%						2.00%	2.00%	2.00%
Units issued under incentive plans, shares \| shares								0.5	0.2	0.2
Barrels per day \| bbl								0.3
Agreement with Philadelphia Energy Solutions, in years								10 years
Agreement with Philadelphia Energy Solutions, execution date								September 2012
Storage capacity and terminalling services \| bbl								2.0
Annual fee escalation percentage								1.67%
Eagle Point Tank Farm [Member]
Related Party Transaction [Line Items]
Agreement expiration date								June 2014
Issuance of Class A units to general partners \| shares	3.9
Issuance of deferred distribution units to Sunoco	$ 20.0
Business Acquisition, Cost of Acquired Entity, Cash Paid	2.0
Maximum contributions from general partner	$ 2.0
Term Of Agreement, in Years \| yr								3
Interrefinery Pipelines [Member]
Related Party Transaction [Line Items]
Agreement expiration date								February 2022
Term Of Agreement, in Years \| yr								20
Promissory Note - Due May 2013 [Member]
Related Party Transaction [Line Items]
Repayment of note			$ 100.0
Notes payable, noncurrent									$ 100.0
IPO [Member] \| Fort Mifflin Terminal Complex [Member]
Related Party Transaction [Line Items]
Public debt filling amount								$ 200.0
$350 Million Credit Facility [Member]
Related Party Transaction [Line Items]
Revolving credit facility						$ 350.0		$ 350.0
February 2010 [Member]
Related Party Transaction [Line Items]
Proceeds from issuance of senior notes				$ 500.0

Net Income Attributable to Sunoco Logistics Partners L.P. Per Limited Partner Unit Data - Additional Information (Detail)	1 Months Ended			3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2011 Ratio	Dec. 02, 2011 Ratio	Aug. 31, 2010	Dec. 31, 2012 USD ($)	Oct. 04, 2012 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Earnings Per Share [Line Items]
General partnership interest			2.00%			2.00%	2.00%	2.00%
Maximum incentive distribution received by general partner						50.00%
Incentive distribution, minimum threshold						$ 0.1667
Net income attributable to general partner				$ 24,000,000	$ 55,000,000		$ 54,000,000	$ 48,000,000
Percentage of net income attributable to Sunoco Logistics Partners L.P				17.00%	14.00%		17.00%	14.00%
Stock split conversion ratio \| Ratio	3	3
Stock split	Two additional common and Class A units for every one unit	Two additional common and Class A units for every one unit

Net Income Attributable to Sunoco Logistics Partners L.P. Per Limited Partner Unit Data (Schedule of Weighted Average Number of Basic and Diluted Units) (Detail) - shares shares in Millions	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2012	Oct. 04, 2012	Dec. 31, 2011	Dec. 31, 2010
Successor [Member]
Weighted Average Shares Used In Computing Earnings Per Share [Line Items]
Weighted average number of limited partner units outstanding-basic	103.8
Add effect of dilutive incentive awards	0.3
Weighted average number of limited partner units-diluted	104.1
Predecessor [Member]
Weighted Average Shares Used In Computing Earnings Per Share [Line Items]
Weighted average number of limited partner units outstanding-basic		103.5	101.3	95.2
Add effect of dilutive incentive awards		0.4	0.5	0.5
Weighted average number of limited partner units-diluted		103.9	101.8	95.7

Inventories (Schedule Of Inventories) (Detail) - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011
Successor [Member]
Inventories [Line Items]
Crude oil	$ 418
Refined products	48
Refined products additives	3
Materials, supplies and other	9
Inventory, Net, Total	$ 478
Predecessor [Member]
Inventories [Line Items]
Crude oil		$ 142
Refined products		55
Refined products additives		2
Materials, supplies and other		7
Inventory, Net, Total		$ 206

Inventories - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011
Inventories Net [Line Items]
Increase in replacement cost of crude oil and refined products inventory	$ 7	$ 196

Properties, Plants and Equipment (Property, Plant and Equipment) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Maximum [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	40 years
Pipeline And Related Assets [Member] \| Minimum [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	38 years
Pipeline And Related Assets [Member] \| Maximum [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives		60 years
Terminals And Storage Facilities [Member] \| Minimum [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	5 years
Terminals And Storage Facilities [Member] \| Maximum [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives		44 years
Other [Member] \| Minimum [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	5 years
Other [Member] \| Maximum [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives		48 years
Successor [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Total properties, plants and equipment	$ 5,673
Less: Accumulated depreciation and amortization	(50)
Total properties, plants and equipment, net	5,623
Successor [Member] \| Land And Land Improvements (Including Rights Of Way) [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Total properties, plants and equipment	1,026
Successor [Member] \| Pipeline And Related Assets [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Total properties, plants and equipment	2,687
Successor [Member] \| Terminals And Storage Facilities [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Total properties, plants and equipment	934
Successor [Member] \| Other [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Total properties, plants and equipment	647
Successor [Member] \| Construction-In-Progress [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Total properties, plants and equipment	$ 379
Predecessor [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Total properties, plants and equipment		$ 3,234
Less: Accumulated depreciation and amortization		(712)
Total properties, plants and equipment, net		2,522
Predecessor [Member] \| Land And Land Improvements (Including Rights Of Way) [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Total properties, plants and equipment		525
Predecessor [Member] \| Pipeline And Related Assets [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Total properties, plants and equipment		1,344
Predecessor [Member] \| Terminals And Storage Facilities [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Total properties, plants and equipment		768
Predecessor [Member] \| Other [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Total properties, plants and equipment		385
Predecessor [Member] \| Construction-In-Progress [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Total properties, plants and equipment		$ 212

Investment in Affiliates (Schedule of Partnership's Ownership Percentages Not Holding Controlling Financial Interest) (Detail)	Dec. 31, 2012	Dec. 31, 2011
Explorer Pipeline Company [Member]
Schedule of Equity Method Investments [Line Items]
Noncontrolling interest, ownership percentage by parent	9.40%	9.40%
Yellowstone Pipe Line Company [Member]
Schedule of Equity Method Investments [Line Items]
Noncontrolling interest, ownership percentage by parent	14.00%	14.00%
West Shore Pipe Line Company [Member]
Schedule of Equity Method Investments [Line Items]
Noncontrolling interest, ownership percentage by parent	17.10%	17.10%
Wolverine Pipe Line Company [Member]
Schedule of Equity Method Investments [Line Items]
Noncontrolling interest, ownership percentage by parent	31.50%	31.50%

Investment In Affiliates - Additional Information (Detail) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2012	Oct. 04, 2012	Dec. 31, 2011	Dec. 31, 2010
Schedule of Equity Method Investments [Line Items]
Excess investment amount	$ 91,000,000
Undistributed earnings	31
Dividends received	$ 6	$ 5	$ 11	$ 15

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Goodwill And Other Intangible Assets [Line Items]
Balance of goodwill	$ 1,368	$ 1,368	$ 1,368	$ 77	$ 63
Weighted-average amortization period, Identifiable intangible assets, Years			17 years
Amortization expense of intangible assets	12	20		$ 15	$ 4
Forecasts of annual amortization expense	$ 49	$ 49	$ 49

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph l
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Goodwill and Other Intangible Assets - Schedule of Patents Being Amortized (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Goodwill And Other Intangible Assets [Line Items]
Customer relationships	17 years
Customer Relationships [Member]
Goodwill And Other Intangible Assets [Line Items]
Customer relationships	19 years
Technology [Member]
Goodwill And Other Intangible Assets [Line Items]
Customer relationships	10 years
Successor [Member]
Goodwill And Other Intangible Assets [Line Items]
Total gross	$ 855
Total accumulated amortization	(12)
Total Net	843
Successor [Member] \| Customer Relationships [Member]
Goodwill And Other Intangible Assets [Line Items]
Total gross	808
Total accumulated amortization	(11)
Successor [Member] \| Technology [Member]
Goodwill And Other Intangible Assets [Line Items]
Total gross	47
Total accumulated amortization	$ (1)
Predecessor [Member]
Goodwill And Other Intangible Assets [Line Items]
Total gross		$ 297
Total accumulated amortization		(20)
Total Net		277
Predecessor [Member] \| Customer Relationships [Member]
Goodwill And Other Intangible Assets [Line Items]
Total gross		239
Total accumulated amortization		(14)
Predecessor [Member] \| Technology [Member]
Goodwill And Other Intangible Assets [Line Items]
Total gross		58
Total accumulated amortization		$ (6)

Debt - Partnership's Debt Balances (Detail) - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011
Debt Instrument [Line Items]
Senior Notes	$ 1,590	$ 1,700
Successor [Member]
Debt Instrument [Line Items]
Unamortized fair value adjustments	143
Total debt	1,732
Current portion of long-term debt
Long-term debt	1,732
Successor [Member] \| $350 million Credit Facility, due August 2016 [Member]
Debt Instrument [Line Items]
Credit Facility	93
Successor [Member] \| $200 million Credit Facility, due August 2013 [Member]
Debt Instrument [Line Items]
Credit Facility	26
Successor [Member] \| $35 million Credit Facility, due April 2015 [Member]
Debt Instrument [Line Items]
Credit Facility	20
Predecessor [Member]
Debt Instrument [Line Items]
Total debt		1,700
Unamortized bond discount		(2)
Current portion of long-term debt		(250)
Long-term debt		1,448
Senior Notes - 7.25%, due February 2012 [Member] \| Successor [Member]
Debt Instrument [Line Items]
Senior Notes
Senior Notes - 7.25%, due February 2012 [Member] \| Predecessor [Member]
Debt Instrument [Line Items]
Senior Notes		250
Senior Notes - 8.75%, due February 2014 [Member] \| Successor [Member]
Debt Instrument [Line Items]
Senior Notes	175
Senior Notes - 8.75%, due February 2014 [Member] \| Predecessor [Member]
Debt Instrument [Line Items]
Senior Notes		175
Senior Notes - 6.125%, due May 2016 [Member] \| Successor [Member]
Debt Instrument [Line Items]
Senior Notes	175
Senior Notes - 6.125%, due May 2016 [Member] \| Predecessor [Member]
Debt Instrument [Line Items]
Senior Notes		175
Senior Notes - 5.50%, due February 2020 [Member] \| Successor [Member]
Debt Instrument [Line Items]
Senior Notes	250
Senior Notes - 5.50%, due February 2020 [Member] \| Predecessor [Member]
Debt Instrument [Line Items]
Senior Notes		250
Senior Notes - 4.65%, due February 2022 [Member] \| Successor [Member]
Debt Instrument [Line Items]
Senior Notes	300
Senior Notes - 4.65%, due February 2022 [Member] \| Predecessor [Member]
Debt Instrument [Line Items]
Senior Notes		300
Senior Notes - 6.85%, due February 2040 [Member] \| Successor [Member]
Debt Instrument [Line Items]
Senior Notes	250
Senior Notes - 6.85%, due February 2040 [Member] \| Predecessor [Member]
Debt Instrument [Line Items]
Senior Notes		250
Senior Notes - 6.10%, due February 2042 [Member] \| Successor [Member]
Debt Instrument [Line Items]
Senior Notes	$ 300
Senior Notes - 6.10%, due February 2042 [Member] \| Predecessor [Member]
Debt Instrument [Line Items]
Senior Notes		$ 300

Debt - Partnership's Debt Balances (Parenthetical) (Detail) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Jul. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Sep. 30, 2012
Debt Instrument [Line Items]
Interest rate		4.95%
Debt instrument maturity		January 2023
$350 million Credit Facility, due August 2016 [Member]
Debt Instrument [Line Items]
Revolving credit facility		$ 350
$200 million Credit Facility, due August 2013 [Member]
Debt Instrument [Line Items]
Revolving credit facility		200
$35 million Credit Facility, due April 2015 [Member]
Debt Instrument [Line Items]
Revolving credit facility				$ 35
Successor [Member] \| $350 million Credit Facility, due August 2016 [Member]
Debt Instrument [Line Items]
Revolving credit facility		350
Successor [Member] \| $200 million Credit Facility, due August 2013 [Member]
Debt Instrument [Line Items]
Revolving credit facility		200
Successor [Member] \| $35 million Credit Facility, due April 2015 [Member]
Debt Instrument [Line Items]
Revolving credit facility		$ 35
Senior Notes - 7.25%, due February 2012 [Member]
Debt Instrument [Line Items]
Interest rate		7.25%
Debt instrument maturity		February 2012
Senior Notes - 7.25%, due February 2012 [Member] \| Successor [Member]
Debt Instrument [Line Items]
Interest rate		7.25%
Debt instrument maturity		February 2012
Senior Notes - 7.25%, due February 2012 [Member] \| Predecessor [Member]
Debt Instrument [Line Items]
Interest rate			7.25%
Debt instrument maturity			February 2012
Senior Notes - 8.75%, due February 2014 [Member] \| Successor [Member]
Debt Instrument [Line Items]
Interest rate		8.75%
Debt instrument maturity		February 2014
Senior Notes - 8.75%, due February 2014 [Member] \| Predecessor [Member]
Debt Instrument [Line Items]
Interest rate			8.75%
Debt instrument maturity			February 2014
Senior Notes - 6.125%, due May 2016 [Member] \| Successor [Member]
Debt Instrument [Line Items]
Interest rate		6.125%
Debt instrument maturity		May 2016
Senior Notes - 6.125%, due May 2016 [Member] \| Predecessor [Member]
Debt Instrument [Line Items]
Interest rate			6.125%
Debt instrument maturity			May 2016
Senior Notes - 5.50%, due February 2020 [Member] \| Successor [Member]
Debt Instrument [Line Items]
Interest rate		5.50%
Debt instrument maturity		February 2020
Senior Notes - 5.50%, due February 2020 [Member] \| Predecessor [Member]
Debt Instrument [Line Items]
Interest rate			5.50%
Debt instrument maturity			February 2020
Senior Notes - 4.65%, due February 2022 [Member]
Debt Instrument [Line Items]
Interest rate	4.65%
Debt instrument maturity	2022	February 2022
Senior Notes - 4.65%, due February 2022 [Member] \| Successor [Member]
Debt Instrument [Line Items]
Interest rate		4.65%
Debt instrument maturity		February 2022
Senior Notes - 4.65%, due February 2022 [Member] \| Predecessor [Member]
Debt Instrument [Line Items]
Interest rate			4.65%
Debt instrument maturity			February 2022
Senior Notes - 6.85%, due February 2040 [Member] \| Successor [Member]
Debt Instrument [Line Items]
Interest rate		6.85%
Debt instrument maturity		February 2040
Senior Notes - 6.85%, due February 2040 [Member] \| Predecessor [Member]
Debt Instrument [Line Items]
Interest rate			6.85%
Debt instrument maturity			February 2040
Senior Notes - 6.10%, due February 2042 [Member]
Debt Instrument [Line Items]
Interest rate	6.10%
Debt instrument maturity	2042	February 2042
Senior Notes - 6.10%, due February 2042 [Member] \| Successor [Member]
Debt Instrument [Line Items]
Interest rate		6.10%
Debt instrument maturity		February 2042
Senior Notes - 6.10%, due February 2042 [Member] \| Predecessor [Member]
Debt Instrument [Line Items]
Interest rate			6.10%
Debt instrument maturity			February 2042

Debt - Long-Term Debt Maturities Aggregate Amount (Detail) $ in Millions	Dec. 31, 2012 USD ($)
Proforma Debt Instrument [Line Items]
2013	$ 119
2014	175
2015	20
2016	175
2017
Thereafter	1,100
Total	1,589
$350 million Credit Facility, due August 2016 [Member]
Proforma Debt Instrument [Line Items]
Amount outstanding under credit facility repaid in 2013	350
$200 million Credit Facility, due August 2013 [Member]
Proforma Debt Instrument [Line Items]
Amount outstanding under credit facility repaid in 2013	$ 200

Debt - Additional Information (Detail) $ in Millions	1 Months Ended			3 Months Ended	9 Months Ended	12 Months Ended
Debt - Additional Information (Detail) $ in Millions	Jul. 31, 2011 USD ($)	Jul. 31, 2010	Feb. 28, 2010 USD ($)	Dec. 31, 2012 USD ($)	Oct. 04, 2012 USD ($)	Dec. 31, 2012 USD ($) Ratio	Sep. 30, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)	Sep. 30, 2010 USD ($)
Line of Credit Facility [Line Items]
Interest expense, long-term debt net of capitalized interest				$ 2	$ 87			$ 73	$ 59
Basis points included in interest rate on related party borrowings		2.75%
Line credit facility total				550		$ 550
Outstanding borrowings under credit facilities				$ 119		$ 119
Increased consolidated debt to consolidated EBITDA ratio						The credit facilities also limit the Partnership, on a rolling four-quarter basis, to a maximum total consolidated debt to consolidated EBITDA ratio, as defined in the underlying credit agreements, of 5.0 to 1, which can generally be increased to 5.5 to 1 during an acquisition period.
Total debt,Excluding net unamortized fair value adjustments,to EBITDA, Numerator \| Ratio						2.0
Interest rate				4.95%		4.95%
Debt instrument maturity						January 2023
Senior notes principal amount				$ 350		$ 350
Net proceeds from issuance of senior notes	$ 595		$ 494
Repayment of promissory note			$ 201
Promissory Note - Due May 2013 [Member]
Line of Credit Facility [Line Items]
Promissory note										$ 100
$350 million Credit Facility, due August 2016 [Member]
Line of Credit Facility [Line Items]
Revolving credit facility				350		350
$350 million Credit Facility, due August 2016 [Member] \| Repayments after January 2013 Senior Notes Issuance [Member]
Line of Credit Facility [Line Items]
Revolving credit facility				350		350
$200 million Credit Facility, due August 2013 [Member]
Line of Credit Facility [Line Items]
Revolving credit facility				200		200
$200 million Credit Facility, due August 2013 [Member] \| Repayments after January 2013 Senior Notes Issuance [Member]
Line of Credit Facility [Line Items]
Revolving credit facility				$ 200		$ 200
$200 million Credit Facility, due August 2013 [Member] \| Minimum [Member]
Line of Credit Facility [Line Items]
Increased consolidated debt to consolidated EBITDA ratio						5.0:1
$200 million Credit Facility, due August 2013 [Member] \| Maximum [Member]
Line of Credit Facility [Line Items]
Increased consolidated debt to consolidated EBITDA ratio						5.5:1
$350 Million Credit Facility, Due August 2016 [Member] \| Minimum [Member]
Line of Credit Facility [Line Items]
Increased consolidated debt to consolidated EBITDA ratio						5.0:1
$350 Million Credit Facility, Due August 2016 [Member] \| Maximum [Member]
Line of Credit Facility [Line Items]
Increased consolidated debt to consolidated EBITDA ratio						5.5:1
Senior Notes - 7.25%, due February 2012 [Member]
Line of Credit Facility [Line Items]
Interest rate				7.25%		7.25%
Debt instrument maturity						February 2012
Senior Notes - 7.25%, due February 2012 [Member] \| Partnership Entity [Member]
Line of Credit Facility [Line Items]
Current portion of long-term debt				$ 250		$ 250
Senior Notes [Member]
Line of Credit Facility [Line Items]
Interest rate				3.45%		3.45%
Debt instrument maturity						2023
Senior notes principal amount				$ 350		$ 350
Senior Notes - 4.65%, due February 2022 [Member]
Line of Credit Facility [Line Items]
Interest rate	4.65%
Debt instrument maturity	2022					February 2022
Senior notes principal amount	$ 300
Senior Notes - 6.10%, due February 2042 [Member]
Line of Credit Facility [Line Items]
Interest rate	6.10%
Debt instrument maturity	2042					February 2042
Senior notes principal amount	$ 300
Senior Notes - 5.50%, Due February 2020 [Member]
Line of Credit Facility [Line Items]
Interest rate			5.50%
Debt instrument maturity			2020			February 2020
Senior notes principal amount			$ 250
Senior Notes - 6.85%, Due February 2040 [Member]
Line of Credit Facility [Line Items]
Interest rate			6.85%
Debt instrument maturity			2040			February 2040
Senior notes principal amount			$ 250
$35 million Credit Facility, due April 2015 [Member]
Line of Credit Facility [Line Items]
Revolving credit facility							$ 35
Outstanding borrowings under credit facilities				$ 20		$ 20
Increased consolidated debt to consolidated EBITDA ratio						In addition, the credit facility limits West Texas Gulf to a maximum leverage ratio of 2.00 to 1.
Maturity date							Apr. 30, 2015
Fixed charge coverage ratio details						The credit facility also limits West Texas Gulf, on a rolling four-quarter basis, to a minimum fixed charge coverage ratio, as defined in the underlying credit agreement. The ratio for the fiscal quarter ending December 31, 2012 shall not be less than 1.00 to 1. The minimum ratio fluctuates between 0.80 to 1 and 1.00 to 1 throughout the term of the revolver as specified in the credit agreement.
Fixed charge coverage ratio, numerator				129.00%		129.00%
Leverage ratio, numerator						0.62

Commitments and Contingent Liabilities - Additional Information (Detail) $ in Millions	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2012 USD ($)	Oct. 04, 2012 USD ($)	Dec. 31, 2012 USD ($) yr	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Commitment And Contingencies [Line Items]
Total rental expense	$ 3	$ 8		$ 10	$ 8
Accrued liabilities for environmental remediation	3		$ 3	4
Charges against income for environmental remediation	$ 1	$ 6		$ 5	$ 3
Claim on recovery of environmental liability			1
Estimated maximum additional reasonable possible losses			$ 2
Indemnified period for the partnership from environmental and toxic tort liabilities, years \| yr			30
Percent indemnification for first 21 years after IPO			100.00%
Time period of one hundred percent indemnification after IPO, years \| yr			21
Annual decrease of partnership liability for claims asserted			10.00%
Percent indemnification in twenty-third year after IPO			80.00%
Indemnified period for the partnership other than environmental and toxic tort liabilities, years \| yr			10
Indemnified period for partnership consents and permits, years \| yr			10

Commitments and Contingent Liabilities - Future Minimum Annual Rental Aggregate Amount (Detail) $ in Millions	Dec. 31, 2012 USD ($)
Operating Leases Future Minimum Payments Due [Line Items]
2013	$ 11
2014	11
2015	10
2016	8
2017	4
Thereafter	1
Total	$ 45

Equity Offerings - Additional Information (Detail) shares in Millions, $ in Millions	1 Months Ended					12 Months Ended
	Jul. 31, 2012 shares	Dec. 31, 2011 USD ($) Ratio	Dec. 02, 2011 Ratio	Jul. 31, 2011 USD ($) shares	Aug. 31, 2010 USD ($) shares	Dec. 31, 2012 USD ($) shares	Dec. 31, 2011 USD ($) shares	Dec. 31, 2010 USD ($) shares
Partnership Equity And Distribution [Line Items]
Stock split conversion ratio \| Ratio		3	3
Stock split		Two additional common and Class A units for every one unit	Two additional common and Class A units for every one unit
Partnership units						0.5	0.2	0.2
Conversion of Class A units	3.9
Partner contribution \| $		$ 0.5			$ 3.0	$ 0.5	$ 0.5	$ 0.5
General partnership interest					2.00%	2.00%	2.00%	2.00%
Issuance of Limited Partner units to the public, shares					6.0
Net proceeds from issuance of limited partner units \| $					$ 143.0
Class A [Member]
Partnership Equity And Distribution [Line Items]
Partnership units				3.9
Common units [Member]
Partnership Equity And Distribution [Line Items]
Issuance of deferred distribution units to Sunoco \| $				$ 20.0
Issuance of Limited Partner units to the public, shares					6.0
General Partner [Member]
Partnership Equity And Distribution [Line Items]
Partner contribution \| $				$ 2.0	$ 3.0
General partnership interest				2.00%

Cash Distributions - Additional Information (Detail) - USD ($)	1 Months Ended				3 Months Ended	12 Months Ended
	Feb. 14, 2013	Jan. 24, 2013	Feb. 28, 2010	Jan. 31, 2010	Dec. 31, 2012	Dec. 31, 2012
Partners Capital And Distributions [Line Items]
Incentive distribution, minimum threshold						$ 0.1667
Maximum incentive percentage distribution received by general partner						50.00%
Promissory note issued to general partner				$ 201,000,000
Senior noted principal amount			$ 500,000,000
Annualized distribution made to limited partner distributions declared per unit					$ 2.18
Subsequent Event [Member] \| Dividend Declared [Member]
Partners Capital And Distributions [Line Items]
Distribution made to member or limited partner, distributions declared, per unit		$ 0.5450
Subsequent Event [Member] \| Dividend Paid [Member]
Partners Capital And Distributions [Line Items]
Total distribution	$ 80,000,000
Total cash distribution to the general partner	$ 23,000,000
Senior Notes - 5.50%, due February 2020 [Member]
Partners Capital And Distributions [Line Items]
Debt instrument, maturity date			Feb. 01, 2020
Senior Notes - 6.85%, due February 2040 [Member]
Partners Capital And Distributions [Line Items]
Debt instrument, maturity date			Feb. 01, 2040

Cash Distributions - Schedule of Distributions Made to General and Limited Partner (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2012
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Marginal Percentage Interest in Distributions	2.00%

Cash Distributions - Schedule of Cash Distribution To Limited and General Partners (Detail) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended
	Nov. 30, 2012	Aug. 31, 2012	May 31, 2012	Feb. 29, 2012	Nov. 30, 2011	Aug. 31, 2011	May 31, 2011	Feb. 28, 2011	Nov. 30, 2010	Aug. 31, 2010	May 31, 2010	Feb. 28, 2010
November 14, 2012 [Member] \| Successor [Member]
Partner Incentive Plan [Line Items]
Cash Distribution Payment Date	November 14, 2012
Cash Distribution per Limited Partner Unit	$ 0.5175
Annualized Cash Distribution per Limited Partner Unit	$ 2.0700
Total Cash Distribution to the Limited Partners (in millions)	$ 54
Total Cash Distribution to the General Partner (in millions)	$ 20
August 14, 2012 [Member] \| Predecessor [Member]
Partner Incentive Plan [Line Items]
Cash Distribution Payment Date		August 14, 2012
Cash Distribution per Limited Partner Unit		$ 0.4700
Annualized Cash Distribution per Limited Partner Unit		$ 1.8800
Total Cash Distribution to the Limited Partners (in millions)		$ 49
Total Cash Distribution to the General Partner (in millions)		$ 17
May 15, 2012 [Member] \| Predecessor [Member]
Partner Incentive Plan [Line Items]
Cash Distribution Payment Date			May 15, 2012
Cash Distribution per Limited Partner Unit			$ 0.4275
Annualized Cash Distribution per Limited Partner Unit			$ 1.7100
Total Cash Distribution to the Limited Partners (in millions)			$ 43
Total Cash Distribution to the General Partner (in millions)			$ 14
February 14, 2012 [Member] \| Predecessor [Member]
Partner Incentive Plan [Line Items]
Cash Distribution Payment Date				February 14, 2012
Cash Distribution per Limited Partner Unit				$ 0.4200
Annualized Cash Distribution per Limited Partner Unit				$ 1.6800
Total Cash Distribution to the Limited Partners (in millions)				$ 41
Total Cash Distribution to the General Partner (in millions)				$ 14
November 14, 2011 [Member]
Partner Incentive Plan [Line Items]
Cash Distribution Payment Date					November 14, 2011
Cash Distribution per Limited Partner Unit					$ 0.4133
Annualized Cash Distribution per Limited Partner Unit					$ 1.6532
Total Cash Distribution to the Limited Partners (in millions)					$ 41
Total Cash Distribution to the General Partner (in millions)					$ 13
August 12, 2011 [Member]
Partner Incentive Plan [Line Items]
Cash Distribution Payment Date						August 12, 2011
Cash Distribution per Limited Partner Unit						$ 0.4050
Annualized Cash Distribution per Limited Partner Unit						$ 1.6200
Total Cash Distribution to the Limited Partners (in millions)						$ 40
Total Cash Distribution to the General Partner (in millions)						$ 13
May 13, 2011 [Member]
Partner Incentive Plan [Line Items]
Cash Distribution Payment Date							May 13, 2011
Cash Distribution per Limited Partner Unit							$ 0.3983
Annualized Cash Distribution per Limited Partner Unit							$ 1.5932
Total Cash Distribution to the Limited Partners (in millions)							$ 40
Total Cash Distribution to the General Partner (in millions)							$ 12
February 14, 2011 [Member]
Partner Incentive Plan [Line Items]
Cash Distribution Payment Date								February 14, 2011
Cash Distribution per Limited Partner Unit								$ 0.3933
Annualized Cash Distribution per Limited Partner Unit								$ 1.5732
Total Cash Distribution to the Limited Partners (in millions)								$ 39
Total Cash Distribution to the General Partner (in millions)								$ 12
November 12, 2010 [Member]
Partner Incentive Plan [Line Items]
Cash Distribution Payment Date									November 12, 2010
Cash Distribution per Limited Partner Unit									$ 0.3900
Annualized Cash Distribution per Limited Partner Unit									$ 1.5600
Total Cash Distribution to the Limited Partners (in millions)									$ 39
Total Cash Distribution to the General Partner (in millions)									$ 12
August 13, 2010 [Member]
Partner Incentive Plan [Line Items]
Cash Distribution Payment Date										August 13, 2010
Cash Distribution per Limited Partner Unit										$ 0.3800
Annualized Cash Distribution per Limited Partner Unit										$ 1.5200
Total Cash Distribution to the Limited Partners (in millions)										$ 35
Total Cash Distribution to the General Partner (in millions)										$ 11
May 14, 2010 [Member]
Partner Incentive Plan [Line Items]
Cash Distribution Payment Date											May 14, 2010
Cash Distribution per Limited Partner Unit											$ 0.3717
Annualized Cash Distribution per Limited Partner Unit											$ 1.4867
Total Cash Distribution to the Limited Partners (in millions)											$ 35
Total Cash Distribution to the General Partner (in millions)											$ 10
February 12, 2010 [Member]
Partner Incentive Plan [Line Items]
Cash Distribution Payment Date												February 12, 2010
Cash Distribution per Limited Partner Unit												$ 0.3633
Annualized Cash Distribution per Limited Partner Unit												$ 1.4533
Total Cash Distribution to the Limited Partners (in millions)												$ 34
Total Cash Distribution to the General Partner (in millions)												$ 14

Management Incentive Plan - Additional Information (Detail) - USD ($) shares in Millions, $ in Millions	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2012	Oct. 04, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Equity Incentive Plans [Line Items]
Aggregate grant of restricted units and unit options from LTIP	0.9		0.9
Minimum percentage of restricted shares issued			0.00%
Maximum percentage of restricted shares issued			200.00%
Restricted stock unit vest period, (in years)	5 years	3 years
Intrinsic value of restricted units	$ 18	$ 2		$ 18	$ 9
Compensation cost	$ 10		$ 10
Recognized in expense weighted-average period (in years)	2 years 6 months		2 years 6 months
Distribution yield average closing period (in days)			30 days
LTIP [Member]
Equity Incentive Plans [Line Items]
Recognized share-based compensation expense	$ 2	$ 6		$ 6	$ 5

Management Incentive Plan - Summarizes Information Restricted Unit Award Activity (Detail) - Total Restricted Units Granted [Member] - $ / shares	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2012	Oct. 04, 2012	Dec. 31, 2011	Dec. 31, 2010
Predecessor [Member]
Schedule Of Restricted Stock Granted [Line Items]
Number of Units, Granted, non-vested and outstanding, Beginning Balance		380,976	444,093	467,985
Number of Units, Granted		192,459	189,714	272,427
Number of Units, Performance factor adjustment		137,941	184,113	131,760
Number of Units, Vested		(47,916)	(413,934)	(326,130)
Number of Units, Cancelled/forfeited		(20,409)	(23,010)	(101,949)
Number of Units, Granted, non-vested and outstanding, Ending Balance		643,051	380,976	444,093
Weighted Average Grant-Date Fair Value, Beginning Balance		$ 27.86	$ 22.59	$ 19.13
Weighted Average Grant-Date Fair Value, Granted		35.92	31.13	24.87
Weighted Average Grant-Date Fair Value, Performance factor adjustment		25.24	19.88	17.65
Weighted Average Grant-Date Fair Value, Vested		30.16	20.05	14.41
Weighted Average Grant-Date Fair Value, Cancelled/forfeited		31.47	27.66	20.92
Weighted Average Grant-Date Fair Value, Ending Balance		$ 29.42	$ 27.86	$ 22.59
Successor [Member]
Schedule Of Restricted Stock Granted [Line Items]
Number of Units, Granted, non-vested and outstanding, Beginning Balance	643,051
Number of Units, Granted	128,573
Number of Units, Performance factor adjustment	12,554
Number of Units, Vested	(356,568)
Number of Units, Granted, non-vested and outstanding, Ending Balance	427,610
Weighted Average Grant-Date Fair Value, Beginning Balance	$ 29.42
Weighted Average Grant-Date Fair Value, Granted	50.55
Weighted Average Grant-Date Fair Value, Performance factor adjustment	31.51
Weighted Average Grant-Date Fair Value, Vested	25.67
Weighted Average Grant-Date Fair Value, Ending Balance	$ 38.96

Management Incentive Plan - Schedule of Fair Value Assumptions (Detail) - Predecessor [Member] - Performance units [Member] - $ / shares	9 Months Ended	12 Months Ended
	Oct. 04, 2012	Dec. 31, 2011	Dec. 31, 2010
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected unit-price volatility	22.80%	24.60%	25.90%
Distribution yield	4.60%	5.40%	6.40%
Risk-free interest rate	0.30%	1.00%	1.60%
Weighted average fair value of performance units granted during the year	$ 34.94	$ 31.51	$ 25.16

Derivatives And Risk Management - Additional Information (Detail) bbl in Millions, $ in Millions	Dec. 31, 2012 USD ($) bbl	Dec. 31, 2011 bbl
Derivative [Line Items]
Derivative positions of refined products, barrels \| bbl	1.5	1.5
Revolving Credit Facility [Member]
Derivative [Line Items]
Variable-rate borrowings under its revolving credit facilities \| $	$ 139

Derivatives and Risk Management - Fair Values of Partnership's Derivative Assets and Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011
Derivative [Line Items]
Derivative assets	$ 4	$ 6
Derivative liabilities	(7)	(2)
Derivative Asset and Liability net. Total	$ (3)	$ 4

Fair values as of the balance sheet date of all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments, net of the effects of master netting arrangements.

Fair values as of the balance sheet date of all liabilities resulting from contracts that meet the criteria of being accounted for as derivative instruments, net of the effects of master netting arrangements.

Derivative and Risk Management - Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance (Detail) - USD ($) $ in Millions	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2012	Oct. 04, 2012	Dec. 31, 2011	Dec. 31, 2010
Designated as Hedging Instrument [Member]
Derivative [Line Items]
Pretax Gains (Losses) Recognized in Other Comprehensive Income		$ (21)	$ 4
Pretax Gains (Losses) Recognized in Earnings	$ (1)	(2)	1
Designated as Hedging Instrument [Member] \| Commodity Contract [Member] \| Sales And Other Operating Revenue [Member]
Derivative [Line Items]
Pretax Gains (Losses) Recognized in Other Comprehensive Income		(21)	4
Pretax Gains (Losses) Recognized in Earnings	(1)	(3)	(1)
Designated as Hedging Instrument [Member] \| Commodity Contract [Member] \| Cost Of Product Sold And Operating Expenses [Member]
Derivative [Line Items]
Pretax Gains (Losses) Recognized in Earnings		1	2
Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Pretax Gains (Losses) Recognized in Earnings	12	(11)	5	$ (1)
Not Designated as Hedging Instrument [Member] \| Commodity Contract [Member] \| Sales And Other Operating Revenue [Member]
Derivative [Line Items]
Pretax Gains (Losses) Recognized in Earnings		(7)	6	$ (1)
Not Designated as Hedging Instrument [Member] \| Commodity Contract [Member] \| Cost Of Product Sold And Operating Expenses [Member]
Derivative [Line Items]
Pretax Gains (Losses) Recognized in Earnings	$ 12	$ (4)	$ (1)

Derivative and Risk Management - Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance (Parenthetical) (Detail) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2012	Oct. 05, 2012
Derivative [Line Items]
Hedging Losses		$ 17
Hedging Gains	$ 12

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011
Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]
Aggregate fair value of the senior notes	$ 1,640	$ 1,910
Senior notes carrying amount	$ 1,590	$ 1,700

Concentration of Credit Risk - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Concentration Risk [Line Items]
Partnership's total revenues derived from crude oil sales, Percent	18.00%	20.00%

Business Segment Information - Additional Information (Detail) bbl in Millions	12 Months Ended
	Dec. 31, 2012 bbl State Segment mi Terminal Tanker Facility
Number of states the partnership operates \| State	30
Principal business segments \| Segment	4
Refined Products Pipelines [Member]
Pipeline length in miles \| mi	2,500
Crude Oil Acquisition and Marketing [Member]
Number of transport trucks \| Tanker	200
Number of truck unloading facilities \| Facility	120
Refined Product Harbor Pipeline [Member]
Pipeline length in miles \| mi	4
Crude Oil Trunk Pipelines [Member]
Pipeline length in miles \| mi	4,900
Crude Oil Gathering Lines [Member]
Pipeline length in miles \| mi	500
Refined Product Terminals [Member]
Number of terminals \| Terminal	41
Terminal storage capacity, barrels	8
Texas Gulf Coast Terminal [Member]
Terminal storage capacity, barrels	22
Sunoco's Marcus Hook Refinery [Member]
Terminal storage capacity, barrels	2
Sunoco's Philadelphia Refinery [Member]
Terminal storage capacity, barrels	3
Eagle Point Terminal [Member]
Terminal storage capacity, barrels	5
Liquefied Petroleum Gas Terminal [Member]
Terminal storage capacity, barrels	1
Marine Crude Oil Terminals [Member]
Number of terminals \| Terminal	2
Inland Crude Oil Terminals [Member]
Number of terminals \| Terminal	1

Business Segment Information - Segment Reporting Information (Detail) - USD ($) $ in Millions	3 Months Ended								9 Months Ended	12 Months Ended
	Dec. 31, 2012	Oct. 04, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Oct. 04, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Impairment charge and related matters
Impairment charge and related matters					$ 42					$ 9	$ 42	$ 3
Adjusted EBITDA
Impairment charges and related matters					42					$ 9	42	3
Regulatory obligations recognized			$ 10
Fort Mifflin Terminal Complex [Member]
Impairment charge and related matters
Impairment charge and related matters					31						31
Adjusted EBITDA
Impairment charges and related matters					31						31
Regulatory obligations recognized			10		11						11
Successor [Member]
Sales and other operating revenue
Total sales and other operating revenue	$ 3,189
Depreciation and amortization
Total depreciation and amortization	63
Capital expenditures
Capital expenditures	139
Adjusted EBITDA
Adjusted EBITDA	219
Interest expense, net	(14)
Depreciation and amortization expense	(63)
Provision for income taxes	(8)
Non-cash compensation expense	(2)
Unrealized losses/(gains) on commodity risk management activities	3
Proportionate share of unconsolidated affiliates' interest, depreciation and provision for income taxes	(5)
Adjustments to commodity hedges resulting from "push-down" accounting	12
Net Income	142
Net Income attributable to noncontrolling interests	3
Net Income Attributable to Partners	139
Predecessor [Member]
Sales and other operating revenue
Total sales and other operating revenue									$ 9,921		10,905	7,808
Depreciation and amortization
Total depreciation and amortization									76		86	64
Impairment charge and related matters
Impairment charge and related matters									(1)		42	3
Capital expenditures
Capital expenditures									235		213	174
Adjusted EBITDA
Adjusted EBITDA									591		573	399
Interest expense, net									(65)		(89)	(73)
Depreciation and amortization expense									(76)		(86)	(64)
Impairment charge									(9)		(31)	(3)
Provision for income taxes									(24)		(25)	(8)
Non-cash compensation expense									(6)		(6)	(5)
Unrealized losses/(gains) on commodity risk management activities									(6)		2	(2)
Proportionate share of unconsolidated affiliates' interest, depreciation and provision for income taxes									(16)		(16)	(24)
Gain on investments in affiliates												128
Net Income		$ 137	155	$ 97	79	$ 97	$ 96	$ 50	389		322	348
Net Income attributable to noncontrolling interests		3	3	2	3	2	2	2	8		9	2
Net Income Attributable to Partners		$ 134	$ 152	95	$ 76	$ 95	$ 94	$ 48	381		313	346
Impairment charges and related matters									(1)		42	3
Crude Oil Pipelines [Member]
Impairment charge and related matters
Impairment charge and related matters				8
Adjusted EBITDA
Impairment charges and related matters				8
Crude Oil Pipelines [Member] \| Successor [Member]
Sales and other operating revenue
Total sales and other operating revenue	110
Depreciation and amortization
Total depreciation and amortization	22
Capital expenditures
Capital expenditures	65
Adjusted EBITDA
Adjusted EBITDA	72
Depreciation and amortization expense	(22)
Crude Oil Pipelines [Member] \| Predecessor [Member]
Sales and other operating revenue
Total sales and other operating revenue									288		319	221
Depreciation and amortization
Total depreciation and amortization									19		25	21
Capital expenditures
Capital expenditures									56		49	36
Adjusted EBITDA
Adjusted EBITDA									203		207	156
Depreciation and amortization expense									(19)		(25)	(21)
Crude Oil Acquisition and Marketing [Member]
Impairment charge and related matters
Impairment charge and related matters				1
Adjusted EBITDA
Impairment charges and related matters				$ 1
Crude Oil Acquisition and Marketing [Member] \| Successor [Member]
Sales and other operating revenue
Total sales and other operating revenue	2,888
Depreciation and amortization
Total depreciation and amortization	11
Capital expenditures
Capital expenditures	1
Adjusted EBITDA
Adjusted EBITDA	81
Depreciation and amortization expense	(11)
Crude Oil Acquisition and Marketing [Member] \| Predecessor [Member]
Sales and other operating revenue
Total sales and other operating revenue									9,258		10,163	7,282
Depreciation and amortization
Total depreciation and amortization									16		10	2
Impairment charge and related matters
Impairment charge and related matters									8
Capital expenditures
Capital expenditures									15		15	2
Adjusted EBITDA
Adjusted EBITDA									158		148	39
Depreciation and amortization expense									(16)		(10)	(2)
Impairment charges and related matters									8
Terminal Facilities [Member] \| Successor [Member]
Sales and other operating revenue
Total sales and other operating revenue	206
Depreciation and amortization
Total depreciation and amortization	23
Capital expenditures
Capital expenditures	45
Adjusted EBITDA
Adjusted EBITDA	52
Depreciation and amortization expense	(23)
Terminal Facilities [Member] \| Predecessor [Member]
Sales and other operating revenue
Total sales and other operating revenue									406		435	287
Depreciation and amortization
Total depreciation and amortization									28		34	26
Impairment charge and related matters
Impairment charge and related matters									(10)		42	3
Capital expenditures
Capital expenditures									138		121	110
Adjusted EBITDA
Adjusted EBITDA									173		149	127
Depreciation and amortization expense									(28)		(34)	(26)
Impairment charges and related matters									(10)		42	3
Refined Products Pipelines [Member] \| Successor [Member]
Sales and other operating revenue
Total sales and other operating revenue	35
Depreciation and amortization
Total depreciation and amortization	7
Capital expenditures
Capital expenditures	26
Adjusted EBITDA
Adjusted EBITDA	14
Depreciation and amortization expense	(7)
Refined Products Pipelines [Member] \| Predecessor [Member]
Sales and other operating revenue
Total sales and other operating revenue									96		130	120
Depreciation and amortization
Total depreciation and amortization									13		17	15
Impairment charge and related matters
Impairment charge and related matters									1
Capital expenditures
Capital expenditures									24		23	17
Adjusted EBITDA
Adjusted EBITDA									57		69	77
Depreciation and amortization expense									(13)		(17)	(15)
Impairment charges and related matters									1
Intersegment elimination [Member] \| Successor [Member]
Sales and other operating revenue
Total sales and other operating revenue	(50)
Intersegment elimination [Member] \| Predecessor [Member]
Sales and other operating revenue
Total sales and other operating revenue									(127)		(142)	(102)
Corporate [Member] \| Successor [Member]
Capital expenditures
Capital expenditures	$ 2
Corporate [Member] \| Predecessor [Member]
Capital expenditures
Capital expenditures									$ 2		$ 5	$ 9

Business Segment Information - Segment Reporting Information (Parenthetical) (Detail) - USD ($) $ in Millions	3 Months Ended								9 Months Ended	12 Months Ended
	Dec. 31, 2012	Oct. 04, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Oct. 04, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Segment Reporting, Revenue Reconciling Item [Line Items]
Impairment of crude oil acquisition and marketing and refined products Pipelines segments					$ 42					$ 9	$ 42	$ 3
Acquisitions					396						396	252
Successor [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total sales and other operating revenue from Sunoco	$ 200
Predecessor [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total sales and other operating revenue from Sunoco		$ 141	$ 194	$ 126	$ 51	$ 39	$ 39	$ 303	$ 461		432	1,117
Impairment of crude oil acquisition and marketing and refined products Pipelines segments									(1)		42	3
Crude Oil Pipelines [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Impairment of crude oil acquisition and marketing and refined products Pipelines segments				8
Refined products pipeline												12
Crude Oil Pipelines [Member] \| Predecessor [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total sales and other operating revenue from Sunoco											6	25
Crude Oil Acquisition and Marketing [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Impairment of crude oil acquisition and marketing and refined products Pipelines segments				$ 1
Crude Oil Acquisition and Marketing [Member] \| Successor [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total sales and other operating revenue from Sunoco	139
Crude Oil Acquisition and Marketing [Member] \| Predecessor [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total sales and other operating revenue from Sunoco									307		247	894
Impairment of crude oil acquisition and marketing and refined products Pipelines segments									8
Terminal Facilities [Member] \| Successor [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total sales and other operating revenue from Sunoco	50
Terminal Facilities [Member] \| Predecessor [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total sales and other operating revenue from Sunoco									118		115	122
Impairment of crude oil acquisition and marketing and refined products Pipelines segments									(10)		42	3
Refined Products Pipelines [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Refined products pipeline	5								14		12	14
Refined Products Pipelines [Member] \| Successor [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total sales and other operating revenue from Sunoco	$ 11
Refined Products Pipelines [Member] \| Predecessor [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total sales and other operating revenue from Sunoco									36		$ 64	$ 76
Impairment of crude oil acquisition and marketing and refined products Pipelines segments									$ 1

Business Segment Information - Condensed Consolidated Balance Sheet Information of Recast Business Segments (Detail) - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Segment Reporting Information [Line Items]
Goodwill	$ 1,368	$ 77	$ 63
Successor [Member]
Segment Reporting Information [Line Items]
Investment in affiliates	118
Goodwill	1,368
Identifiable assets	10,361
Predecessor [Member]
Segment Reporting Information [Line Items]
Investment in affiliates		73	73
Goodwill		77	63
Identifiable assets		5,477	4,188
Crude Oil Pipelines [Member] \| Successor [Member]
Segment Reporting Information [Line Items]
Goodwill	200
Identifiable assets	3,167
Crude Oil Pipelines [Member] \| Predecessor [Member]
Segment Reporting Information [Line Items]
Goodwill		2	2
Identifiable assets		1,055	1,018
Crude Oil Acquisition and Marketing [Member] \| Successor [Member]
Segment Reporting Information [Line Items]
Goodwill	545
Identifiable assets	3,495
Crude Oil Acquisition and Marketing [Member] \| Predecessor [Member]
Segment Reporting Information [Line Items]
Goodwill		14
Identifiable assets		2,469	1,695
Terminal Facilities [Member] \| Successor [Member]
Segment Reporting Information [Line Items]
Goodwill	623
Identifiable assets	2,402
Terminal Facilities [Member] \| Predecessor [Member]
Segment Reporting Information [Line Items]
Goodwill		53	53
Identifiable assets		1,053	857
Refined Products Pipelines [Member] \| Successor [Member]
Segment Reporting Information [Line Items]
Investment in affiliates	118
Identifiable assets	$ 1,198
Refined Products Pipelines [Member] \| Predecessor [Member]
Segment Reporting Information [Line Items]
Investment in affiliates		73	73
Goodwill		8	8
Identifiable assets		$ 736	$ 531

Business Segment Information - Condensed Consolidated Balance Sheet Information (Parenthetical) (Detail) - Corporate Activities [Member] - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Segment Reporting Information [Line Items]
Cash and cash equivalents	$ 2	$ 2	$ 2
Advances to affiliated companies	56	107	44
Other assets	1
Properties, plants and equipment, net	$ 40	40	32
Deferred financing costs		$ 15	$ 9

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Cash
-URI http://asc.fasb.org/extlink&oid=6506951

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3044-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Cash Equivalents
-URI http://asc.fasb.org/extlink&oid=6507016

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.1)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 1
-Article 5

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 7, 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 7
-Footnote 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 8, 9
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Amount of receivables due from an entity that is affiliated with the reporting entity by means of direct or indirect ownership, due within 1 year (or 1 business cycle).

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39599-107864

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k)(1))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3(a)(2))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 57
-Paragraph 2
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3
-Subparagraph a
-Article 5

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph k
-Subparagraph 1
-Article 4

Quarterly Financial Data [Line Items]

Quarterly Financial Data (Unaudited) - Summarized Quarterly Financial Data (Detail)
$ in Millions

3 Months Ended

9 Months Ended

12 Months Ended

Dec. 31, 2012

USD ($)

$ / PartnershipUnit

Oct. 04, 2012

USD ($)

$ / PartnershipUnit

Jun. 30, 2012

USD ($)

$ / PartnershipUnit

Mar. 31, 2012

USD ($)

$ / PartnershipUnit

Dec. 31, 2011

USD ($)

$ / PartnershipUnit

Sep. 30, 2011

USD ($)

$ / PartnershipUnit

Jun. 30, 2011

USD ($)

$ / PartnershipUnit

Mar. 31, 2011

USD ($)

$ / PartnershipUnit

Oct. 04, 2012

USD ($)

$ / PartnershipUnit

Dec. 31, 2011

USD ($)

$ / PartnershipUnit

Dec. 31, 2010

USD ($)

$ / PartnershipUnit

Quarterly Financial Data [Line Items]

$ (24)

$ (55)

$ (54)

$ (48)

Predecessor [Member]

$ 3,066

$ 3,119

$ 3,275

$ 3,325

$ 2,808

$ 2,385

$ 1,955

9,460

10,473

6,691

Affiliates

141

194

126

303

461

432

1,117

Gross profit

210

224

176

198

172

158

113

Operating income

165

184

129

112

128

121

478

436

301

Net Income attributable to noncontrolling interests

137

155

389

322

348

Net Income attributable to Sunoco Logistics Partners L.P.

134

152

381

313

346

Limited Partners' interest

(21)

(19)

(15)

(14)

(12)

(55)

(54)

(48)

$ 113

$ 133

$ 80

$ 62

$ 81

$ 80

$ 36

$ 326

^[1]

$ 259

^[1]

$ 298

^[1]

Net Income attributable to Sunoco Logistics Partners L.P. per Limited Partner unit - basic | $ / PartnershipUnit

1.09

1.29

0.77

0.60

0.78

0.80

0.36

3.15

2.56

3.13

Net Income attributable to Sunoco Logistics Partners L.P. per Limited Partner unit - diluted | $ / PartnershipUnit

1.09

1.28

0.77

0.60

0.78

0.80

0.36

3.14

2.54

3.11

Successor [Member]

Quarterly Financial Data [Line Items]

Net Income attributable to noncontrolling interests

2,989

200

256

164

142

Net Income attributable to Sunoco Logistics Partners L.P.

139