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Organization and Basis of Consolidation and Presentation (Policies) | 6 Months Ended
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Jun. 30, 2016
Organization and Basis of Consolidation and Presentation |
Income Allocation | Income Allocation Net income for partners’ capital presentation purposes is allocated in accordance with our partnership agreement. Our general partner and common unitholders are allocated income based on their respective partnership percentages, after giving effect to income allocations for (i) incentive distributions, if any, to our general partner (the holder of the IDRs pursuant to our partnership agreement) for distributions declared and paid following the close of each quarter and (ii) cash distributions to our preferred unitholders. In accordance with our partnership agreement, our preferred unitholders are not allocated income for paid-in-kind distributions. For purposes of determining basic and diluted net income per common unit, income is allocated as prescribed in FASB guidance for calculating earnings per unit including application of the two-class method for MLPs. See Note 3 for additional information.

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