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Equity (Notes)
 12 Months Ended
Dec. 31, 2012
Equity [Abstract]  
Stockholders' Equity Note Disclosure [Text Block]
Equity
We had 9,200,000 common units held by the public outstanding as of December 31, 2012. Additionally, as of December 31, 2012, Delek owned 2,799,258 of our common units, 11,999,258 of our subordinated units and 489,766 of our general partner units (the 2% general partner interest), which together constitutes a 62.4% ownership interest in us. The Offering transactions were allocated in accordance with agreements signed concurrently with the Offering and the pro-rata ownership of the units held by Delek. There have not been any changes to the number of outstanding units since the completion of the Offering. In accordance with our partnership agreement, Delek's subordinated units will convert to common units once specified distribution targets have been met.
Allocations of Net Income
Our partnership agreement contains provisions for the allocation of net income and loss to the unitholders and the general partner. For purposes of maintaining partner capital accounts, the partnership agreement specifies that items of income and loss shall be allocated among the partners in accordance with their respective percentage interest. Normal allocations according to percentage interests are made after giving effect, if any, to priority income allocations in an amount equal to incentive cash distributions allocated 100% to the general partner.
The calculation of net income allocated to the partners is as follows (in thousands, except per unit amounts):
Net Income Attributable to Delek Logistics Partners, LP Limited Partner Unit - Common Units
 
 
 
 
Year ended
 
 
December 31, 2012
Limited partners' interest in net income subsequent to initial public offering - undistributed

 
$
4,121

Net Income Attributable to Delek Logistics Partners, LP Limited Partner Unit - Subordinated Units
 
 
 
 
Year ended
 
 
December 31, 2012
Limited partners' interest in net income subsequent to initial public offering - undistributed

 
$
4,121


Percentage Allocations of Available Cash from Operating Surplus
The following table illustrates the percentage allocations of available cash from operating surplus between the unitholders and our general partner based on the specified target distribution levels. The amounts set forth under “Marginal Percentage Interest in Distributions” are the percentage interests of our general partner and the unitholders in any available cash from operating surplus we distribute up to and including the corresponding amount in the column “Total Quarterly Distribution per Unit Target Amount.” The percentage interests shown for our unitholders and our general partner for the minimum quarterly distribution are also applicable to quarterly distribution amounts that are less than the minimum quarterly distribution. The percentage interests set forth below for our general partner include its 2.0% general partner interest and assume that our general partner has contributed any additional capital necessary to maintain its general partner interest, our general partner has not transferred its incentive distribution rights and that there are no arrearages on common units.
 
 
Total Quarterly
 
Marginal Percentage
 
 
Distribution per Unit
 
Interest in Distributions
 
 
Target Amount
 
Unitholders
 
General Partner
Minimum quarterly distribution
 
$0.37500
 
98.0
%
 
2.0
%
First target distribution
 
above $0.37500 up to $0.43125
 
98.0
%
 
2.0
%
Second target distribution
 
above $0.43125 up to $0.46875
 
85.0
%
 
15.0
%
Third target distribution
 
above $0.46875 up to $0.56250
 
75.0
%
 
25.0
%
Thereafter
 
above $0.56250
 
50.0
%
 
50.0
%

Cash distributions
Our partnership agreement sets forth the calculation to be used to determine the amount and priority of cash distributions that the common and subordinated unitholders and general partner will receive. Our distributions are declared subsequent to quarter end. In accordance with our partnership agreement, on January 24, 2013, we declared a quarterly cash distribution. Please see Note 21 for additional detail regarding this distribution. No distributions were made prior to this date.