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

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	$	—	$	—		$	—