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Condensed Consolidated Statements of Income and Comprehensive Income (Unaudited) (USD $) In Thousands, except Share data, unless otherwise specified | 3 Months Ended
--- | ---
Mar. 31, 2013 | Mar. 31, 2012
Net sales | $ 210,894 | $ 239,084
Operating costs and expenses: |  |
Cost of goods sold | 187,860 | 225,409
Operating expenses | 5,862 | 4,210
General and administrative expenses | 1,677 | 2,407
Depreciation and amortization | 2,352 | 2,134
Loss on sale of assets | 0 | 5
Total operating costs and expenses | 197,751 | 234,165
Operating income | 13,143 | 4,919
Interest expense, net | 817 | 488
Income before income tax expense | 12,326 | 4,431
Income tax expense | 122 | 1,920
Net income | 12,204 | 2,511
Comprehensive income | 12,204 | 2,511
Less: General partner's interest in net income (2%) | 244 |
Limited partner's interest in net income | $ 11,960 |
Net income per limited partner unit: |  |
Common units - (basic and diluted) | 0.50 |
Subordinated units - Delek (basic and diluted) | 0.50 |
Weighted average limited partner units outstanding: |  |
Common units - (basic) | 11,999,258 |
Common units - (diluted) | 12,092,922 |
Subordinated units - Delek (basic and diluted) | 11,999,258 |
Cash distribution per unit | $ 0.3850 |

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- Definition The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=6518256 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph c(3) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=6519514 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 30 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Comprehensive Income -URI http://asc.fasb.org/extlink&oid=16317811 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e557-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph A5 -Appendix A + Details
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