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Net Income Per Unit (Notes) | 12 Months Ended
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Dec. 31, 2012
Net Income Per Unit [Abstract] |
Net Income Per Unit [Text Block] | Net Income Per Unit The following is a summary of net income for the year ended December 31, 2012 (in thousands), disaggregated between the Predecessor and the Partnership:
|  | Delek Logistics LP Predecessor |  | Delek Logistics LP |  | Year Ended December 31, 2012
|  | Through |  | From |  |
|  | November 6, 2012 |  | November 7, 2012 |  |
Net Sales |  | $ | 911,378 |  |  | $ | 111,208 |  |  | $ | 1,022,586 |
Operating costs and expenses: |  |  |  |  |  |  |
Cost of goods sold |  | 862,501 |  |  | 96,933 |  |  | 959,434 |
Operating expenses |  | 20,431 |  |  | 2,931 |  |  | 23,362 |
General and administrative expenses |  | 7,220 |  |  | 1,169 |  |  | 8,389 |
Depreciation and amortization |  | 7,470 |  |  | 1,205 |  |  | 8,675 |
Loss on sale of assets |  | 9 |  |  | — |  |  | 9 |
Total costs and expenses |  | 897,631 |  |  | 102,238 |  |  | 999,869 |
Operating income |  | 13,747 |  |  | 8,970 |  |  | 22,717 |
Interest expense, net |  | 2,186 |  |  | 496 |  |  | 2,682 |
Income before income tax (benefit) expense |  | 11,561 |  |  | 8,474 |  |  | 20,035 |
Income tax (benefit) expense |  | (14,088 | ) |  | 64 |  |  | (14,024 | )
Net Income |  | 25,649 |  |  | 8,410 |  |  | 34,059 |
Comprehensive Income |  | $ | 25,649 |  |  | $ | 8,410 |  |  | $ | 34,059 |
Basic net income per unit applicable to limited partners (including subordinated unitholders) is computed by dividing limited partners’ interest in net income, after deducting the general partner’s 2% interest and incentive distributions, by the weighted-average number of outstanding common and subordinated units. Our net income is allocated to the general partner and limited partners in accordance with their respective partnership percentages after giving effect to priority income allocations for incentive distributions, if any, to our general partner, the holder of the incentive distribution rights ("IDRs"), pursuant to our partnership agreement, which are declared and paid following the close of each quarter. Net income per unit is only calculated for the Partnership for periods after the Offering as no units were outstanding prior to November 7, 2012. Earnings in excess of distributions are allocated to the general partner and limited partners based on their respective ownership interests. Payments made to our unitholders are determined in relation to actual distributions declared and are not based on the net income allocations used in the calculation of net income per unit. The basic weighted-average number of units outstanding equals the total number of units outstanding as of December 31, 2012. Diluted net income per unit includes the effects of potentially dilutive units on our common units, which consist of unvested phantom units. Basic and diluted net income per unit applicable to subordinated limited partners are the same because there are no potentially dilutive subordinated units outstanding. In addition to the common and subordinated units, we have also identified the general partner interest and IDRs as participating securities and use the two-class method when calculating the net income per unit applicable to limited partners, which is based on the weighted-average number of common units outstanding during the period. There have been no additional changes to the outstanding units after the completion of the Offering. The calculation of net income per unit is as follows (in thousands, except unit and per unit amounts):
|  | Year Ended
|  | December 31, 2012
Net income subsequent to initial public offering |  | $ | 8,410 |
Less: General partner's interest in net income subsequent to initial public offering |  | 168 |
Limited partners' interest in net income subsequent to initial public offering |  | $ | 8,242 |
Weighted average limited partner units outstanding: |  |
Common units - (basic and diluted) |  | 11,999,258 |
Subordinated units - Delek (basic and diluted) |  | 11,999,258 |
Net income per limited partner unit: |  |
Common units - (basic and diluted) |  | $ | 0.34 |
Subordinated units - Delek (basic and diluted) |  | $ | 0.34 |

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