New Accounting Standards |
6 Months Ended |
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Jun. 30, 2026 | |
| New Accounting Standards | |
| New Accounting Standards | Note 16. New Accounting Standards There have been no developments to recently issued accounting standards, including the expected dates of adoption and estimated effects on the Partnership’s consolidated financial statements, from those disclosed in the Partnership’s 2025 Annual Report on Form 10-K, except for the following: Recently Issued Accounting Pronouncement In May 2026, the Financial Accounting Standards Board issued Accounting Standards Update 2026-02, “Environmental Credits and Environmental Credit Obligations (Topic 818)”. This standard provides guidance for the recognition, measurement, presentation and disclosure of environmental credits and environmental credit obligations. The amendments in this update are effective for fiscal years beginning after December 15, 2027, including interim periods within those fiscal years, with early adoption permitted. The Partnership is evaluating the impact of this standard on its disclosures. |
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- References No definition available.
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- Definition The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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