
		March 31, 2026						March 31, 2025
Description	Weighted Average Remaining Useful Life	Gross Carrying Amount		Accumulated Amortization		Net		Gross Carrying Amount		Accumulated Amortization		Net
	(in years)	(in thousands)
Customer relationships	17.2	$	857,903	$	(304,877)	$	553,026	$	857,903	$	(264,675)	$	593,228
Customer commitments	18.3	192,000		(51,840)		140,160		192,000		(44,160)		147,840
Rights-of-way and easements	25.5	111,980		(28,367)		83,613		99,964		(21,645)		78,319
Executory contracts and other agreements	23.0	19,324		(4,654)		14,670		19,973		(5,106)		14,867
Debt issuance costs (1)	2.9	13,895		(254)		13,641		21,841		(4,748)		17,093
Total		$	1,195,102	$	(389,992)	$	805,110	$	1,191,681	$	(340,334)	$	851,347

(1) Includes debt issuance costs related to the ABL Facility (as defined herein). Debt issuance costs related to the fixed-rate notes, 2026 Term Loan B (as defined herein) and 2024 Term Loan B (as defined herein) are reported as a reduction of the carrying amount of long-term debt.

Amounts in the table above do not include assets classified as either held for sale or discontinued operations within our March 31, 2025 consolidated balance sheet (see Note 18).

For intangible assets other than debt issuance costs, we record (gains) losses from the sales of intangible assets and any write-downs in value due to impairment within loss on disposal or impairment of assets, net in our consolidated statements of operations. We record the write-off of debt issuance costs within loss on early extinguishment of liabilities, net in our consolidated statements of operations. Intangible assets sold as part of the dispositions disclosed in Note 17 are not described below.

During the year ended March 31, 2026, as a result of the amendment of the ABL Facility effective March 12, 2026, we wrote off $1.7 million of debt issuance costs related to the ABL Facility due to a lender discontinuation in the lender syndication.

During the year ended March 31, 2024, we recorded an impairment charge of $0.3 million to write down the value of a trade name in conjunction with the sale of certain saltwater disposal assets in the Pinedale Anticline Basin as we are no longer using the trade name (see Note 17).


	Year Ended March 31,
Recorded In	2026		2025		2024
	(in thousands)
Depreciation and amortization	$	54,657	$	55,873	$	67,572
Cost of sales-service	1,068		—		—
Cost of sales-product	—		257		—
Interest expense	4,596		4,142		5,541
Operating expenses	247		247		247
Total	$	60,568	$	60,519	$	73,360

Amounts in the table above do not include amortization expense related to our refined products and biodiesel businesses, as these amounts have been classified within discontinued operations within our consolidated statements of operations (see Note 18).