Related Party Transactions	9 Months Ended
Sep. 30, 2012
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Costs related specifically to the Predecessor have been identified and included in the statements of operations. Historically, the Predecessor was not allocated certain corporate costs from Lion Oil. For purposes of these condensed combined financial statements, these costs have been allocated as described further below. In the opinion of management, the methods for allocating these costs are reasonable. It is not practicable to estimate the costs that would have been incurred by the Predecessor if it had operated on a stand-alone basis. MAPCO Express, Inc. ("Express"), a related party, historically provided general and administrative support for the Predecessor, including services such as corporate management, accounting and payroll. In exchange for these services, we have paid Express a monthly management fee. Total management fees paid to Express were $0.3 million and $0.9 million during the three and nine months ended September 30, 2012, respectively, and $0.1 million and $0.5 million during the three and nine months ended September 30, 2011, respectively, which were recorded in general and administrative expenses in the accompanying condensed combined statements of operations. Subsequent to the Offering, these expenses are included in amounts paid to Delek as administrative fees under the omnibus agreement. Historically, payroll expenses for certain employees of Delek were allocated to the Predecessor. Payroll expenses of $0.5 million and $1.5 million during the three and nine months ended September 30, 2012, respectively, and $(0.1) million and $0.7 million during the three and nine months ended September 30, 2011, respectively, were reclassified to the Predecessor from Delek and are included in general and administrative expenses in the accompanying condensed combined statement of operations. The negative amount for the three months ended September 30, 2011 relates to the re-allocation of payroll expenses for the nine months ended September 30, 2011 due to the Lion Oil acquisition. Subsequent to the Offering, payroll expenses for employees of Delek who provide services to the Partnership are included in amounts paid to Delek as administrative fees under the omnibus agreement. Lion Oil provides general and administrative support for us, including services such as corporate management, insurance, accounting and payroll. The property and liability insurance costs were allocated to us based on a percentage of property and equipment cost until actual insurance costs were billed. Insurance allocations were $0.1 million during the three months ended September 30, 2011 and were $0.3 million for the period from April 29, 2011 (the Lion Oil acquisition date) through September 30, 2011. The remaining shared services costs were allocated based on a percentage of salaries expense and were $0.4 million and $1.0 million during the three and nine months ended September 30, 2012, respectively, and $0.4 million and $0.5 million during the three months ended September 30, 2011 and for the period from April 29, 2011 through September 30, 2011, respectively. These costs are recorded in general and administrative expenses in the accompanying condensed combined statements of operations. Insurance allocations through June 30, 2012 were reversed during the three months ended September 30, 2012 due to the actual insurance costs being billed during those months, which resulted in a credit of $0.6 million to general and administrative expenses, whereas the actual insurance costs billed are recorded in operating expenses in the accompanying condensed combined statements of operations. Subsequent to the Offering, these expenses are included in amounts paid to Delek as administrative fees under the omnibus agreement. J. Christy Construction Inc., a subsidiary of Lion Oil, provides certain repairs, maintenance, and other contract services to us, which totaled $0.7 million and $1.3 million during the three and nine months ended September 30, 2012, respectively, and a nominal amount during both the three months ended September 30, 2011 and for the period from April 29, 2011 through September 30, 2011. These costs are recorded in operating expenses in the accompanying condensed combined statements of operations. The Predecessor had pipeline revenues related to the SALA Gathering and Lion Pipeline Systems totaling $4.4 million and $11.5 million during the three and nine months ended September 30, 2012, respectively, and $4.0 million and $6.0 million during the three months ended September 30, 2011 and for the period April 29, 2011 through September 30, 2011, respectively. Nashville terminalling revenue totaled $0.2 million and $0.6 million during the three and nine months ended September 30, 2012, respectively, and $0.4 million and $0.5 million during the three months ended September 30, 2011 and for the period April 29, 2011 through September 30, 2011, respectively. Pipeline maintenance services revenue from Paline (which was not acquired by Delek until December 19, 2011) was $0.6 million and $0.7 million during the three months ended September 30, 2011 and for the period April 29, 2011 through September 30, 2011, respectively. Historically, the Predecessor participated in Lion Oil's centralized cash management program under which cash receipts and cash disbursements were processed through Lion Oil's cash accounts with a corresponding credit or charge to an affiliate account. The affiliate account is included in division equity. Following the Offering, the Partnership will maintain separate cash accounts. We have a marketing agreement with Delek which, among other things, requires Delek to pay service fees to us based on the number of gallons sold at the Tyler Refinery as well as sharing of a portion of the margin achieved in return for providing marketing, sales and customer services. Service fees income received from Delek were $2.8 million and $9.2 million during the three and nine months ended September 30, 2012, respectively, and $3.7 million and $9.1 million during the three and nine months ended September 30, 2011, respectively, and were recorded in net sales in the accompanying condensed combined statements of operations. We have a pipeline and tankage agreement with Delek which, among other things, requires Delek to pay us throughput and storage fees based on the amount of the crude transported and/or stored. This fee equates to $0.35 per barrel transported into the refinery, plus $0.3 million per month for storage, or $0.7 million, whichever was greater. Additionally, Delek pays us a quarterly fee of approximately $0.2 million to compensate for the tax consequence resulting from the depreciation expense that was not incurred by us due to the accounting treatment of a past related party sale. Total fees paid to us in conjunction with pipeline transportation and storage fees were $3.7 million and $8.5 million during the three and nine months ended September 30, 2012, respectively, and $2.6 million and $7.6 million during the three and nine months ended September 30, 2011, respectively, and were recorded as a reduction of operating expenses in the accompanying condensed combined statements of operations. Total fees paid to us related to tax depreciation were $0.2 million and $0.6 million during the three and nine months ended September 30, 2012, respectively, and $0.2 million and $0.6 million during the three and nine months ended September 30, 2011, respectively, and were recorded as a reduction of general and administrative expenses in the accompanying condensed combined statements of operations. Delek sold finished product to us in the amount of $8.6 million and $18.4 million during the three and nine months ended September 30, 2012, respectively, and $7.9 million during the nine months ended September 30, 2011. No sales were made to us during the three months ended September 30, 2011. During the first quarter 2012, the Predecessor began selling renewable fuels to Delek, which totaled $59.4 million and $161.6 million for the three and nine months ended September 30, 2012, respectively. The Predecessor recognized compensation expense related to equity-based compensation awards to related party employees of $0.2 million and $0.5 million during the three and nine months ended September 30, 2012, respectively, and $0.1 million and $0.3 million during 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.

Related Party Transactions

Costs related specifically to the Predecessor have been identified and included in the statements of operations. Historically, the Predecessor was not allocated certain corporate costs from Lion Oil. For purposes of these condensed combined financial statements, these costs have been allocated as described further below. In the opinion of management, the methods for allocating these costs are reasonable. It is not practicable to estimate the costs that would have been incurred by the Predecessor if it had operated on a stand-alone basis.

MAPCO Express, Inc. ("Express"), a related party, historically provided general and administrative support for the Predecessor, including services such as corporate management, accounting and payroll. In exchange for these services, we have paid Express a monthly management fee. Total management fees paid to Express were $0.3 million and $0.9 million during the three and nine months ended September 30, 2012, respectively, and $0.1 million and $0.5 million during the three and nine months ended September 30, 2011, respectively, which were recorded in general and administrative expenses in the accompanying condensed combined statements of operations. Subsequent to the Offering, these expenses are included in amounts paid to Delek as administrative fees under the omnibus agreement.

Historically, payroll expenses for certain employees of Delek were allocated to the Predecessor. Payroll expenses of $0.5 million and $1.5 million during the three and nine months ended September 30, 2012, respectively, and $(0.1) million and $0.7 million during the three and nine months ended September 30, 2011, respectively, were reclassified to the Predecessor from Delek and are included in general and administrative expenses in the accompanying condensed combined statement of operations. The negative amount for the three months ended September 30, 2011 relates to the re-allocation of payroll expenses for the nine months ended September 30, 2011 due to the Lion Oil acquisition. Subsequent to the Offering, payroll expenses for employees of Delek who provide services to the Partnership are included in amounts paid to Delek as administrative fees under the omnibus agreement.

Lion Oil provides general and administrative support for us, including services such as corporate management, insurance, accounting and payroll. The property and liability insurance costs were allocated to us based on a percentage of property and equipment cost until actual insurance costs were billed. Insurance allocations were $0.1 million during the three months ended September 30, 2011 and were $0.3 million for the period from April 29, 2011 (the Lion Oil acquisition date) through September 30, 2011. The remaining shared services costs were allocated based on a percentage of salaries expense and were $0.4 million and $1.0 million during the three and nine months ended September 30, 2012, respectively, and $0.4 million and $0.5 million during the three months ended September 30, 2011 and for the period from April 29, 2011 through September 30, 2011, respectively. These costs are recorded in general and administrative expenses in the accompanying condensed combined statements of operations. Insurance allocations through June 30, 2012 were reversed during the three months ended September 30, 2012 due to the actual insurance costs being billed during those months, which resulted in a credit of $0.6 million to general and administrative expenses, whereas the actual insurance costs billed are recorded in operating expenses in the accompanying condensed combined statements of operations. Subsequent to the Offering, these expenses are included in amounts paid to Delek as administrative fees under the omnibus agreement.

J. Christy Construction Inc., a subsidiary of Lion Oil, provides certain repairs, maintenance, and other contract services to us, which totaled $0.7 million and $1.3 million during the three and nine months ended September 30, 2012, respectively, and a nominal amount during both the three months ended September 30, 2011 and for the period from April 29, 2011 through September 30, 2011. These costs are recorded in operating expenses in the accompanying condensed combined statements of operations.

The Predecessor had pipeline revenues related to the SALA Gathering and Lion Pipeline Systems totaling $4.4 million and $11.5 million during the three and nine months ended September 30, 2012, respectively, and $4.0 million and $6.0 million during the three months ended September 30, 2011 and for the period April 29, 2011 through September 30, 2011, respectively. Nashville terminalling revenue totaled $0.2 million and $0.6 million during the three and nine months ended September 30, 2012, respectively, and $0.4 million and $0.5 million during the three months ended September 30, 2011 and for the period April 29, 2011 through September 30, 2011, respectively. Pipeline maintenance services revenue from Paline (which was not acquired by Delek until December 19, 2011) was $0.6 million and $0.7 million during the three months ended September 30, 2011 and for the period April 29, 2011 through September 30, 2011, respectively. Historically, the Predecessor participated in Lion Oil's centralized cash management program under which cash receipts and cash disbursements were processed through Lion Oil's cash accounts with a corresponding credit or charge to an affiliate account. The affiliate account is included in division equity. Following the Offering, the Partnership will maintain separate cash accounts.

We have a marketing agreement with Delek which, among other things, requires Delek to pay service fees to us based on the number of gallons sold at the Tyler Refinery as well as sharing of a portion of the margin achieved in return for providing marketing, sales and customer services. Service fees income received from Delek were $2.8 million and $9.2 million during the three and nine months ended September 30, 2012, respectively, and $3.7 million and $9.1 million during the three and nine months ended September 30, 2011, respectively, and were recorded in net sales in the accompanying condensed combined statements of operations.

We have a pipeline and tankage agreement with Delek which, among other things, requires Delek to pay us throughput and storage fees based on the amount of the crude transported and/or stored. This fee equates to $0.35 per barrel transported into the refinery, plus $0.3 million per month for storage, or $0.7 million, whichever was greater. Additionally, Delek pays us a quarterly fee of approximately $0.2 million to compensate for the tax consequence resulting from the depreciation expense that was not incurred by us due to the accounting treatment of a past related party sale. Total fees paid to us in conjunction with pipeline transportation and storage fees were $3.7 million and $8.5 million during the three and nine months ended September 30, 2012, respectively, and $2.6 million and $7.6 million during the three and nine months ended September 30, 2011, respectively, and were recorded as a reduction of operating expenses in the accompanying condensed combined statements of operations. Total fees paid to us related to tax depreciation were $0.2 million and $0.6 million during the three and nine months ended September 30, 2012, respectively, and $0.2 million and $0.6 million during the three and nine months ended September 30, 2011, respectively, and were recorded as a reduction of general and administrative expenses in the accompanying condensed combined statements of operations.

Delek sold finished product to us in the amount of $8.6 million and $18.4 million during the three and nine months ended September 30, 2012, respectively, and $7.9 million during the nine months ended September 30, 2011. No sales were made to us during the three months ended September 30, 2011. During the first quarter 2012, the Predecessor began selling renewable fuels to Delek, which totaled $59.4 million and $161.6 million for the three and nine months ended September 30, 2012, respectively.

The Predecessor recognized compensation expense related to equity-based compensation awards to related party employees of $0.2 million and $0.5 million during the three and nine months ended September 30, 2012, respectively, and $0.1 million and $0.3 million during 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.