XML 93 R19.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Segment Data (Notes) | 12 Months Ended
--- | ---
Dec. 31, 2013
Segment Data [Abstract] |
Segment Data | Segment Data We report our assets and operating results in two reportable segments: (i) pipelines and transportation and (ii) wholesale marketing and terminalling.
• | The pipelines and transportation segment provides crude oil gathering, transportation and storage services to Delek's refining operations and independent third parties.
• | The wholesale marketing and terminalling segment provides marketing and terminalling services to Delek's refining operations and independent third parties.
Our operating segments adhere to the accounting polices used for our consolidated financial statements, as described in Note 1. Our operating segments are managed separately because each segment requires different industry knowledge, technology and marketing strategies. Decisions concerning the allocation of resources and assessment of operating performance are made based on this segmentation. Management measures the operating performance of each of its reportable segments based on the segment contribution margin. Segment contribution margin is defined as net sales less cost of sales and operating expenses, excluding depreciation and amortization. On July 26, 2013, we acquired the Tyler Terminal and Tank Assets from Delek. Our and our Predecessors' historical financial statements have been retrospectively adjusted to reflect the results of operations 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 following is a summary of business segment operating performance as measured by contribution margin for the period indicated (in thousands):
|  | As of and For the Year Ended December 31, 2013 (1)
(In thousands) |  | Pipelines and Transportation |  | Wholesale Marketing and Terminalling |  | Consolidated
Net sales (excluding intercompany fees and sales) |  | $ | 60,237 |  |  | $ | 847,191 |  |  | $ | 907,428 |
Operating costs and expenses: |  |  |  |  |  |
Cost of goods sold |  | 764 |  |  | 810,600 |  |  | 811,364 |
Operating expenses |  | 22,903 |  |  | 7,399 |  |  | 30,302 |
Segment contribution margin |  | $ | 36,570 |  |  | $ | 29,192 |  |  | 65,762 |
General and administrative expenses |  |  |  |  |  | 6,856 |
Depreciation and amortization |  |  |  |  |  | 12,436 |
Loss on disposal of assets |  |  |  |  |  | 166 |
Operating income |  |  |  |  |  | $ | 46,304 |
Total assets |  | $ | 164,608 |  |  | $ | 110,196 |  |  | $ | 274,804 |
Capital spending (excluding business combinations) (2) |  | $ | 6,905 |  |  | $ | 2,493 |  |  | $ | 9,398 |
(1) The information presented includes the results of operations of the Tyler Predecessor. Prior to the completion of the Tyler Acquisition, our Predecessor did not record revenues for intercompany gathering, pipeline transportation, terminalling and storage services. (2) Capital spending includes expenditures incurred in connection with the assets acquired in the Tyler Acquisition
|  | As of and For the Year Ended December 31, 2012 (1)
|  | Predecessors
(In thousands) |  | Pipelines and Transportation |  | Wholesale Marketing and Terminalling |  | Consolidated
Net sales (excluding intercompany fees and sales) |  | $ | 33,539 |  |  | $ | 989,047 |  |  | $ | 1,022,586 |
Operating costs and expenses: |  |  |  |  |  |
Cost of goods sold |  | — |  |  | 959,434 |  |  | 959,434 |
Operating expenses |  | 24,155 |  |  | 6,242 |  |  | 30,397 |
Segment contribution margin |  | $ | 9,384 |  |  | $ | 23,371 |  |  | 32,755 |
General and administrative expenses |  |  |  |  |  | 9,150 |
Depreciation and amortization |  |  |  |  |  | 10,120 |
Loss on disposal of assets |  |  |  |  |  | 9 |
Operating income |  |  |  |  |  | $ | 13,476 |
Total assets |  | $ | 183,204 |  |  | $ | 100,112 |  |  | $ | 283,316 |
Capital spending (excluding business combinations) (2) |  | $ | 22,146 |  |  | $ | 4,613 |  |  | $ | 26,759 |
(1) | The information presented is adjusted to include the results of operations of the Tyler Predecessor. Prior to the completion of the Offering and the Tyler Acquisition, our Predecessors did not record revenues for intercompany trucking, terminalling, storage and short-haul pipeline transportation services.
(2) | Capital spending includes expenditures incurred in connection with the assets acquired in the Tyler Acquisition.
|  | As of and For the Year Ended December 31, 2011 (1)
|  | Predecessors
(In thousands) |  | Pipelines and Transportation (2) |  | Wholesale Marketing and Terminalling |  | Consolidated
Net sales (excluding intercompany fees and sales) |  | $ | 21,878 |  |  | $ | 722,201 |  |  | $ | 744,079 |
Operating costs and expenses: |  |  |  |  |  |
Cost of goods sold |  | — |  |  | 700,505 |  |  | 700,505 |
Operating expenses |  | 15,415 |  |  | 4,052 |  |  | 19,467 |
Segment contribution margin |  | $ | 6,463 |  |  | $ | 17,644 |  |  | 24,107 |
General and administrative expenses |  |  |  |  |  | 6,483 |
Depreciation and amortization |  |  |  |  |  | 6,061 |
Gain on disposal of assets |  |  |  |  |  | (2 | )
Operating income |  |  |  |  |  | $ | 11,565 |
Total assets |  | $ | 133,257 |  |  | $ | 89,902 |  |  | $ | 223,159 |
Capital spending (excluding business combinations) (3) |  | $ | 5,905 |  |  | $ | 1,225 |  |  | $ | 7,130 |
(1) | The information presented is adjusted to include the results of operations of the Tyler Predecessor. Prior to the completion of the Offering and the Tyler Acquisition, our Predecessors did not record revenues for intercompany trucking, terminalling, storage and short-haul pipeline transportation services.
(2) | The operating results presented are for the 247 days and 12 days, respectively, Delek operated the El Dorado Refinery and the Paline Pipeline System in 2011.
(3) | Capital spending includes expenditures incurred in connection with the assets acquired in the Tyler Acquisition.

X
- Details
Name: | dk_SegmentDataAbstract
Namespace Prefix: | dk_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599 + Details
Name: | us-gaap_SegmentReportingDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration