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Equity (Notes) | 12 Months Ended
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Dec. 31, 2013
Equity [Abstract] |
Stockholders' Equity Note Disclosure [Text Block] | Equity We had 9,353,240 common limited partner units held by the public outstanding as of December 31, 2013. Additionally, as of December 31, 2013, Delek owned a 60.0% limited partner interest in us, consisting of 2,799,258 common limited partner units and 11,999,258 subordinated limited partner units as well as a 96.6% interest in our general partner, which owns the entire 2.0% general partner interest consisting of 492,893 general partner units. In accordance with our partnership agreement, Delek's subordinated units may convert to common units once specified distribution targets and other requirements have been met. The table below summarizes the changes in the number of units outstanding through December 31, 2013 (in units). There were no units outstanding prior to our initial public offering in November 2012.
|  | Common - Public |  | Common - Delek |  | Subordinated |  | General Partner |  | Total
Units issued in initial public offering in November 2012 |  | 9,200,000 |  |  | 2,799,258 |  |  | 11,999,258 |  |  | 489,766 |  |  | 24,488,282 |
Balance at December 31, 2012 |  | 9,200,000 |  |  | 2,799,258 |  |  | 11,999,258 |  |  | 489,766 |  |  | 24,488,282 |
GP units issued to maintain 2% interest |  | — |  |  | — |  |  | — |  |  | 3,127 |  |  | 3,127 |
Unit-based compensation awards (1) |  | 153,240 |  |  | — |  |  | — |  |  | — |  |  | 153,240 |
Balance at December 31, 2013 |  | 9,353,240 |  |  | 2,799,258 |  |  | 11,999,258 |  |  | 492,893 |  |  | 24,644,649 |
(1) Unit-based compensation awards are presented net of 31,083 units withheld for taxes. Issuance of Additional Securities Our partnership agreement authorizes us to issue an unlimited number of additional partnership securities for the consideration and on the terms and conditions determined by our general partner without the approval of the unitholders. Costs associated with the issuance of securities are allocated to all unitholders' capital accounts based on their ownership interest at the time of issuance. Allocations of Net Income Our partnership agreement contains provisions for the allocation of net income and loss to the unitholders and our 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 our general partner. The calculation of net income allocated to the partners is as follows (in thousands, except per unit amounts):
|  | Year Ended December 31,
|  | 2013 |  | 2012
Net income attributable to partners |  | $ | 47,830 |  |  | $ | 8,410 |
General partner's ownership interest |  | 2.0 | % |  | 2.0 | %
Less: General partner's allocated interest in net income |  | 957 |  |  | 168 |
Limited partners' interest in net income: |  | 46,873 |  |  | 8,242 |
Limited partners' allocated interest in net income - (common) |  | $ | 23,490 |  |  | $ | 4,121 |
Limited partners' allocated interest in net income - (subordinated) |  | $ | 23,383 |  |  | $ | 4,121 |
Percentage Allocations of Available Cash from Operating Surplus The following table illustrates the percentage allocations of available cash from operating surplus between the unitholders and our general partner based on the specified target distribution levels. The amounts set forth under “Marginal Percentage Interest in Distributions” are the percentage interests of our general partner and the unitholders in any available cash from operating surplus we distribute up to and including the corresponding amount in the column “Total Quarterly Distribution per Unit Target Amount.” The percentage interests shown for our unitholders and our general partner for the minimum quarterly distribution are also applicable to quarterly distribution amounts that are less than the minimum quarterly distribution. The percentage interests set forth below for our general partner include its 2.0% general partner interest and assume that our general partner has contributed any additional capital necessary to maintain its general partner interest, our general partner has not transferred its incentive distribution rights and that there are no arrearages on common units.
|  | Total Quarterly |  | Marginal Percentage
|  | Distribution per Unit |  | Interest in Distributions
|  | Target Amount |  | Unitholders |  | General Partner
Minimum quarterly distribution |  | $0.37500 |  | 98.0 | % |  | 2.0 | %
First target distribution |  | above $0.37500 up to $0.43125 |  | 98.0 | % |  | 2.0 | %
Second target distribution |  | above $0.43125 up to $0.46875 |  | 85.0 | % |  | 15.0 | %
Third target distribution |  | above $0.46875 up to $0.56250 |  | 75.0 | % |  | 25.0 | %
Thereafter |  | above $0.56250 |  | 50.0 | % |  | 50.0 | %
Cash distributions Our partnership agreement sets forth the calculation to be used to determine the amount and priority of the minimum cash distributions that the common and subordinated unitholders and general partner will receive. Our minimum quarterly distributions are declared subsequent to quarter end. The table below summarizes the minimum quarterly distributions related to our quarterly financial results:
Quarter Ended |  | Total Quarterly Distribution Per Unit |  | Total Quarterly Distribution Per Unit, Annualized |  | Total Cash Distribution (in thousands) |  | Date of Distribution |  | Unitholders Record Date
December 31, 2013 |  | $0.415 |  | $1.66 |  | $10,228 |  | February 13, 2014 |  | February 4, 2014
September 30, 2013 |  | $0.405 |  | $1.62 |  | $9,933 |  | November 14, 2013 |  | November 7, 2013
June 30, 2013 |  | $0.395 |  | $1.58 |  | $9,687 |  | August 13, 2013 |  | August 6, 2013
March 31, 2013 |  | $0.385 |  | $1.54 |  | $9,428 |  | May 15, 2013 |  | May 7, 2013
December 31, 2012 (from November 7, 2012) (1) |  | $0.224 |  | $0.90 |  | $5,486 |  | February 14, 2013 |  | February 6, 2013
(1) The quarterly cash distribution for the three months ended December 31, 2012 was calculated as the minimum quarterly cash distribution of $0.375 per unit per quarter, or $1.50 per unit on an annualized basis, prorated for the period beginning November 7, 2012, the date the Partnership commenced operations. The allocation of total quarterly cash distributions to general and limited partners is as follows for the years ended December 31, 2013 and 2012. Our distributions are declared subsequent to quarter end. Therefore, the table below represents total cash distributions applicable to the period in which the distributions are earned (in thousands, except per unit amounts):
|  | Year Ended December 31,
|  | 2013 |  | 2012
General partner's distributions |  | $ | 785 |  |  | $ | 110 |
Limited partners' distributions: |  |  |  |
Common |  | 19,292 |  |  | 2,688 |
Subordinated |  | 19,199 |  |  | 2,688 |
Total cash distributions |  | $ | 39,276 |  |  | $ | 5,486 |
Cash distributions per unit |  | $ | 1.600 |  |  | $ | 0.224 |

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- Definition The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 4.E) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SAB TOPIC 4.C) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187143-122770 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Article 4 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section C Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section E Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(d),(e)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Preferred Stock -URI http://asc.fasb.org/extlink&oid=6521494 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644 Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644 Reference 17: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644 Reference 18: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph d -Article 4 Reference 19: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656 + Details
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