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Equity Based Compensation
 9 Months Ended
Sep. 30, 2012
Share-based Compensation [Abstract]  
Stock Based Compensation
Equity Based Compensation
Certain Predecessor employees receive long-term incentive compensation that is part of the Delek US Holdings, Inc. 2006 Long-Term Incentive Plan, as amended (the “2006 Plan”). The 2006 Plan allows Delek to grant stock options, stock appreciation rights, restricted stock units and other stock-based awards of Delek's common stock to certain directors, officers, employees, consultants and other individuals who perform services for Delek or its affiliates, including these employees. These costs were recorded as compensation expense and additional paid-in capital and totaled a nominal amount related to the Predecessor's employees for the three and nine months ended September 30, 2012 and 2011. The Predecessor recognized additional compensation expense related to equity-based compensation awards to related party employees of $0.2 million and $0.5 million for the three and nine months ended September 30, 2012 and $0.1 million and $0.3 million for the three and nine months ended September 30, 2011, respectively for allocated related party services and an allocation of director and executive officer equity-based compensation.
As of September 30, 2012, there was $0.5 million of total unrecognized compensation cost related to non-vested equity-based compensation arrangements for the Predecessor's employees, which was expected to be recognized over a weighted-average period of 3.0 years. Subsequent to the Offering, these costs are allocated to the Partnership as part of the administrative fees under the omnibus agreement.
Effective at the closing of the Offering, the Partnership adopted the Delek Logistics GP, LLC 2012 Long-Term Incentive Plan (the "2012 Plan") for officers, directors and employees of our general partner or its affiliates, and any consultants, affiliates of our general partner or other individuals who perform services for us. The 2012 Plan consists of unit options, restricted units, phantom units, unit appreciation rights, distribution equivalent rights, other unit-based awards and unit awards. The 2012 Plan limits the number of Common Units that may be delivered pursuant to awards under the plan to 612,207 units. The 2012 Plan will be administered by the Board of Directors of our general partner or a committee thereof.