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Acquisitions (Tables) | 9 Months Ended
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Sep. 30, 2013
Nettleton Pipeline [Member] |
Business Acquisition [Line Items] |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block] | The allocation of the aggregate purchase price of the Nettleton Pipeline as of December 31, 2012 is summarized as follows (in thousands):
Property, plant and equipment | $ | 8,590 |
Intangible assets | 2,240 |
Goodwill (all expected to be deductible for tax purposes) | 1,415 |
Total | $ | 12,245 |
Big Sandy Terminal [Member] |
Business Acquisition [Line Items] |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block] | The allocation of the aggregate purchase price of the Big Sandy Terminal and Big Sandy Pipeline as of December 31, 2012 is summarized as follows (in thousands):
Property, plant and equipment | $ | 8,258 |
Intangible assets | 1,229 |
Goodwill (all expected to be deductible for tax purposes) | 1,540 |
Total | $ | 11,027 |
Nettleton and Big Sandy [Member] |
Business Acquisition [Line Items] |
Business Acquisition, Pro Forma Information [Table Text Block] | Below are the unaudited pro forma consolidated results of operations for the three and nine months ended September 30, 2012, as if these acquisitions had occurred on January 1, 2011 (amounts in thousands):
|  | Three Months Ended |  | Nine Months Ended
|  | September 30, 2012 |  | September 30, 2012
|  | Predecessors |  | Predecessors
Net sales |  | $ | 271,935 |  |  | $ | 773,498 |
Net (loss) income |  | $ | (421 | ) |  | $ | 1,420 |
Tyler Terminal and Tanks [Member] |
Business Acquisition [Line Items] |
Business Combination, Financial Information [Table Text Block] | Tyler Terminal and Tank Assets Financial Results The acquisition of the Tyler Terminal and Tank Assets was considered a transfer of a business between entities under common control. Accordingly, the Tyler Acquisition was recorded at amounts based on the historical carrying value of the Tyler Terminal and Tank Assets as of July 26, 2013, which was $38.3 million. Our historical financial statements have been retrospectively adjusted to reflect the results of operations, financial position, cash flows and equity attributable to the Tyler Terminal and Tank Assets as if we owned the assets for all periods presented. The results of the Tyler Terminal and the Tyler Tank Assets are included in the wholesale marketing and terminalling segment and the pipelines and transportation segment, respectively. The results of the Tyler Terminal and Tank Assets operations prior to the completion of the Tyler Acquisition on July 26, 2013 have been included in the Tyler Predecessor results in the tables below. The results of the Tyler Terminal and Tank Assets subsequent to July 26, 2013 have been included in the Partnership's results. Accordingly, for the three and nine months ended September 30, 2013, total operating revenues of $3.3 million and net income attributable to the Partnership of $2.1 million associated with the Tyler Terminal and Tank Assets are included in the condensed combined consolidated statements of operations of the Partnership. Nominal costs associated with the Tyler Acquisition are included in general and administrative expenses for the three and nine months ended September 30, 2013, respectively. The tables on the following page present our results of operations, the effect of including the results of the Tyler Terminal and Tank Assets and the adjusted total amounts included in our condensed combined consolidated financial statements. Condensed Combined Consolidated Balance Sheet as of December 31, 2012
|  | Delek Logistics |  | Tyler Terminal and Tank Assets |  | Delek Logistics Partners, LP
|  | Partners, LP |  | (Tyler Predecessor) |  | December 31, 2012
|  |  |  | (In thousands) |  |
ASSETS
Current Assets: |  |  |  |  |  |
Cash and cash equivalents |  | $ | 23,452 |  |  | $ | — |  |  | $ | 23,452 |
Accounts receivable |  | 27,725 |  |  | — |  |  | 27,725 |
Inventory |  | 14,351 |  |  | — |  |  | 14,351 |
Deferred tax assets |  | 14 |  |  | — |  |  | 14 |
Other current assets |  | 169 |  |  | — |  |  | 169 |
Total current assets |  | 65,711 |  |  | — |  |  | 65,711 |
Property, plant and equipment: |  |  |  |  |  |
Property, plant and equipment |  | 172,300 |  |  | 43,748 |  |  | 216,048 |
Less: accumulated depreciation |  | (18,790 | ) |  | (6,201 | ) |  | (24,991 | )
Property, plant and equipment, net |  | 153,510 |  |  | 37,547 |  |  | 191,057 |
Goodwill |  | 10,454 |  |  | — |  |  | 10,454 |
Intangible assets, net |  | 12,430 |  |  | — |  |  | 12,430 |
Other non-current assets |  | 3,664 |  |  | — |  |  | 3,664 |
Total assets |  | $ | 245,769 |  |  | $ | 37,547 |  |  | $ | 283,316 |
LIABILITIES AND EQUITY
Current liabilities: |  |  |  |  |  |
Accounts payable |  | $ | 21,849 |  |  | $ | — |  |  | $ | 21,849 |
Accounts payable to related parties |  | 10,148 |  |  | — |  |  | 10,148 |
Fuel and other taxes payable |  | 4,650 |  |  | — |  |  | 4,650 |
Accrued expenses and other current liabilities |  | 3,615 |  |  | 35 |  |  | 3,650 |
Total current liabilities |  | 40,262 |  |  | 35 |  |  | 40,297 |
Non-current liabilities: |  |  |  |  |  |
Revolving credit facility |  | 90,000 |  |  | — |  |  | 90,000 |
Asset retirement obligations |  | 1,440 |  |  | 1,737 |  |  | 3,177 |
Deferred tax liability |  | 17 |  |  | — |  |  | 17 |
Other non-current liabilities |  | 9,625 |  |  | 185 |  |  | 9,810 |
Total non-current liabilities |  | 101,082 |  |  | 1,922 |  |  | 103,004 |
Equity: |  |  |  |  |  |
Predecessors division equity |  | — |  |  | 35,590 |  |  | 35,590 |
Common unitholders - public (9,200,000 units issued and outstanding) |  | 178,728 |  |  | — |  |  | 178,728 |
Common unitholders - Delek (2,799,258 units issued and outstanding) |  | (127,129 | ) |  | — |  |  | (127,129 | )
Subordinated unitholders - Delek (11,999,258 units issued and outstanding) |  | 52,875 |  |  | — |  |  | 52,875 |
General Partner unitholders - Delek (489,766 units issued and outstanding) |  | (49 | ) |  | — |  |  | (49 | )
Total equity |  | 104,425 |  |  | 35,590 |  |  | 140,015 |
Total liabilities and equity |  | $ | 245,769 |  |  | $ | 37,547 |  |  | $ | 283,316 |
Condensed Statements of Combined Consolidated Operations
|  | Delek Logistics |  | Tyler Terminal and Tank Assets |  | Three Months Ended
|  | Partners, LP |  | (Tyler Predecessor) |  | September 30, 2013
|  |  |  | (In thousands) |  |
Net Sales |  | $ | 243,295 |  |  | $ | — |  |  | $ | 243,295 |
Operating costs and expenses: |  |  |  |  |  |
Cost of goods sold |  | 218,222 |  |  | — |  |  | 218,222 |
Operating expenses |  | 6,645 |  |  | 829 |  |  | 7,474 |
General and administrative expenses |  | 1,782 |  |  | 86 |  |  | 1,868 |
Depreciation and amortization |  | 2,600 |  |  | 244 |  |  | 2,844 |
Total operating costs and expenses |  | 229,249 |  |  | 1,159 |  |  | 230,408 |
Operating income (loss) |  | 14,046 |  |  | (1,159 | ) |  | 12,887 |
Interest expense, net |  | 1,194 |  |  | — |  |  | 1,194 |
Net income (loss) before income tax expense |  | 12,852 |  |  | (1,159 | ) |  | 11,693 |
Income tax expense |  | 307 |  |  | — |  |  | 307 |
Net income (loss) |  | 12,545 |  |  | (1,159 | ) |  | 11,386 |
Less: (Loss) attributable to Predecessors |  | — |  |  | (1,159 | ) |  | (1,159 | )
Net income attributable to partners |  | $ | 12,545 |  |  | $ | — |  |  | $ | 12,545 |
|  | Delek Logistics |  | Tyler Terminal and |  | Three Months Ended
|  | Partners, LP |  | Tank Assets |  | September 30, 2012
|  | (DKL Predecessor) |  | (Tyler Predecessor) |  | (Predecessors)
|  |  |  | (In thousands) |  |
Net Sales |  | $ | 271,806 |  |  | $ | — |  |  | $ | 271,806 |
Operating costs and expenses: |  |  |  |  |  |
Cost of goods sold |  | 255,281 |  |  | — |  |  | 255,281 |
Operating expenses |  | 6,579 |  |  | 2,961 |  |  | 9,540 |
General and administrative expenses |  | 1,614 |  |  | 190 |  |  | 1,804 |
Depreciation and amortization |  | 2,255 |  |  | 361 |  |  | 2,616 |
Loss on sale of assets |  | 5 |  |  | — |  |  | 5 |
Total operating costs and expenses |  | 265,734 |  |  | 3,512 |  |  | 269,246 |
Operating income (loss) |  | 6,072 |  |  | (3,512 | ) |  | 2,560 |
Interest expense, net |  | 667 |  |  | — |  |  | 667 |
Income (loss) before income tax expense |  | 5,405 |  |  | (3,512 | ) |  | 1,893 |
Income tax expense |  | 2,437 |  |  | — |  |  | 2,437 |
Net income (loss) |  | 2,968 |  |  | (3,512 | ) |  | (544 | )
Less: Income (loss) attributable to Predecessors |  | 2,968 |  |  | (3,512 | ) |  | (544 | )
Net income attributable to partners |  | $ | — |  |  | $ | — |  |  | $ | — |
|  | Delek Logistics |  | Tyler Terminal and Tank Assets |  | Nine Months Ended
|  | Partners, LP |  | (Tyler Predecessor) |  | September 30, 2013
|  |  |  | (In thousands) |  |
Net Sales |  | $ | 684,331 |  |  | $ | — |  |  | $ | 684,331 |
Operating costs and expenses: |  |  |  |  |  |
Cost of goods sold |  | 614,048 |  |  | — |  |  | 614,048 |
Operating expenses |  | 18,574 |  |  | 4,501 |  |  | 23,075 |
General and administrative expenses |  | 4,570 |  |  | 602 |  |  | 5,172 |
Depreciation and amortization |  | 7,324 |  |  | 1,750 |  |  | 9,074 |
Total operating costs and expenses |  | 644,516 |  |  | 6,853 |  |  | 651,369 |
Operating income (loss) |  | 39,815 |  |  | (6,853 | ) |  | 32,962 |
Interest expense, net |  | 2,763 |  |  | — |  |  | 2,763 |
Net income (loss) before income tax expense |  | 37,052 |  |  | (6,853 | ) |  | 30,199 |
Income tax expense |  | 547 |  |  | — |  |  | 547 |
Net income (loss) |  | 36,505 |  |  | (6,853 | ) |  | 29,652 |
Less: (Loss) attributable to Predecessors |  | — |  |  | (6,853 | ) |  | (6,853 | )
Net income attributable to partners |  | $ | 36,505 |  |  | $ | — |  |  | $ | 36,505 |
|  | Delek Logistics |  | Tyler Terminal and |  | Nine Months Ended
|  | Partners, LP |  | Tank Assets |  | September 30, 2012
|  | (DKL Predecessor) |  | (Tyler Predecessor) |  | (Predecessors)
|  |  |  | (In thousands) |  |
Net Sales |  | $ | 773,369 |  |  | $ | — |  |  | $ | 773,369 |
Operating costs and expenses: |  |  |  |  |  |
Cost of goods sold |  | 729,750 |  |  | — |  |  | 729,750 |
Operating expenses |  | 15,673 |  |  | 4,964 |  |  | 20,637 |
General and administrative expenses |  | 6,367 |  |  | 570 |  |  | 6,937 |
Depreciation and amortization |  | 6,649 |  |  | 1,071 |  |  | 7,720 |
Loss on sale of assets |  | 5 |  |  | — |  |  | 5 |
Total operating costs and expenses |  | 758,444 |  |  | 6,605 |  |  | 765,049 |
Operating income (loss) |  | 14,925 |  |  | (6,605 | ) |  | 8,320 |
Interest expense, net |  | 1,777 |  |  | — |  |  | 1,777 |
Net income (loss) before income tax expense |  | 13,148 |  |  | (6,605 | ) |  | 6,543 |
Income tax expense |  | 5,183 |  |  | — |  |  | 5,183 |
Net income (loss) |  | 7,965 |  |  | (6,605 | ) |  | 1,360 |
Less: Income (loss) attributable to Predecessors |  | 7,965 |  |  | (6,605 | ) |  | 1,360 |
Net income attributable to partners |  | $ | — |  |  | $ | — |  |  | $ | — |

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