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Equity (Notes)
 3 Months Ended
Mar. 31, 2013
Equity [Abstract]  
Stockholders' Equity Note Disclosure [Text Block]
Equity
We had 9,200,000 common limited partner units held by the public outstanding as of March 31, 2013. Additionally, as of March 31, 2013, Delek owned 2,799,258 of our common limited partner units, 11,999,258 of our subordinated limited partner units and 489,766 of our general partner units (the 2% general partner interest), which together constitutes a 62.4% ownership interest in us. 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.
Equity Activity
The summarized changes in the carrying amount of our equity are as follows:
 
 
Common - public
 
Common - Delek
 
Subordinated
 
General Partner
 
Total
Balance at December 31, 2012
 
$
178,728

 
$
(127,129
)
 
$
52,875

 
$
(49
)
 
$
104,425

Cash Distributions
 
(2,060
)
 
(627
)
 
(2,690
)
 
(109
)
 
(5,486
)
Partnership earnings
 
4,585

 
1,395

 
5,980

 
244

 
12,204

Balance at March 31, 2013
 
$
181,253

 
$
(126,361
)
 
$
56,165

 
$
86

 
$
111,143


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.
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, we declared a quarterly cash distribution based on the results of the first quarter, totaling $9.4 million, or $0.3850 per unit, or $1.54 per unit on an annualized basis on April 25, 2013. The distribution will be paid on May 15, 2013 to unitholders of record on May 7, 2013. On February 14, 2013, we paid a quarterly cash distribution of $0.224 per unit, totaling $5.5 million, which corresponds to our minimum quarterly cash distribution of $0.375 per unit, or $1.50 per unit on an annualized basis, prorated for the period beginning November 7, 2012, the date we commenced operations, and ending December 31, 2012.
The allocation of total quarterly cash distributions expected to be made to general and limited partners is as follows for the three months ended March 31, 2013. Our distributions are declared subsequent to quarter end. Therefore, the table represents total cash distributions applicable to the period in which the distributions are earned (in thousands, except per unit amounts):
 
 
Three Months Ended
 
 
March 31, 2013
General partner's interest
 
$
189

 
 
 
Limited partners' distribution:
 
 
Common
 
$
4,620

Subordinated
 
4,620

  Total cash distributions
 
$
9,429

 
 
 
Cash distributions per unit
 
$
0.385