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Organization and Basis of Presentation
 9 Months Ended
Sep. 30, 2012
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]
Organization and Basis of Presentation
Delek Logistics Partners, LP Predecessor consists of the assets, liabilities and results of operations of certain crude oil and refined product pipeline, transportation, wholesale marketing and terminalling assets of Delek operated and held by Delek Marketing & Supply, Inc. ("Marketing"), Paline Pipeline Company, LLC ("Paline"), and Lion Oil Company ("Lion Oil"), each wholly-owned subsidiaries of Delek, that were subsequently contributed to the Partnership in conjunction with the Offering. Delek Logistics Partners, LP Predecessor is the predecessor to the Partnership for accounting purposes. Paline and the assets to be contributed by Lion Oil (the "Contributed Lion Oil Assets") are included in the condensed combined financial statements as of December 31, 2011 and for the period ended September 30, 2012, but Paline is not included for the period ended September 30, 2011, as it had not yet been acquired by Delek. The operations of the Contributed Lion Oil Assets are included in the condensed combined financial statements for the period from April 29, 2011 (the date Lion Oil was acquired by Delek) through September 30, 2011. For a more detailed discussion of the Offering, please see Note 12.
The accompanying financial statements and related notes present our condensed combined financial position, results of operations, and cash flows. The condensed combined financial statements include financial data at historical cost as the contribution of assets is considered to be a reorganization of entities under common control. Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with U.S. GAAP have been condensed or omitted, although management believes that the disclosures herein are adequate to make the financial information presented not misleading. Our unaudited condensed combined financial statements have been prepared in conformity with U.S. GAAP applied on a consistent basis with those of the annual audited financial statements included in the Prospectus. These unaudited condensed combined financial statements should be read in conjunction with the audited combined financial statements and notes thereto for the year ended December 31, 2011 included in the Prospectus.
In the opinion of management, all adjustments necessary for a fair presentation of the financial position and the results of operations for the interim periods have been included. All significant intercompany transactions and account balances have been eliminated in the combination. All adjustments are of a normal, recurring nature. Operating results for the interim period should not be viewed as representative of results that may be expected for any future interim period or for the full year.
The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
In the first quarter of 2012, we adopted guidance issued by the Financial Accounting Standards Board related to the presentation of other comprehensive income in our financial statements. Comprehensive income for the three and nine months ended September 30, 2012 and 2011 was equivalent to net income.