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Income Taxes (Notes)
 3 Months Ended
Mar. 31, 2013
Income Tax Expense (Benefit) [Abstract]  
Income Taxes
Income Taxes
Our effective income tax rate decreased to 1.0% for the three months ended March 31, 2013 compared to our Predecessor's effective income tax rate of 43.3% for the three months ended March 31, 2012. The decrease in our effective tax rate is due to the fact that we are not a taxable entity for federal income tax purposes or the income taxes of those states that follow the federal income tax treatment of partnerships. For tax purposes, each partner of the Partnership is required to take into account its share of income, gain, loss and deduction in computing its federal and state income tax liabilities, regardless of whether cash distributions are made to such partner by the Partnership. The taxable income reportable to each partner takes into account differences between the tax basis and fair market value of our assets, the acquisition price of such partner's units and the taxable income allocation requirements under our partnership agreement.
Prior to the Offering, the Predecessor was an entity included in its parent's consolidated tax return. As such, the Predecessor was subject to both federal and state income taxes and recorded deferred income taxes for the differences between the book and tax bases of its assets and liabilities, which are measured using enacted tax rates and laws that will be in effect when the differences are expected to reverse.