Net Income Per Unit (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Condensed Income Statement [Table Text Block]

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

Net Income Per Unit [Table Text Block]

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