XML 36 R31.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Related Party Transactions (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2014
Related Party Transactions [Abstract] |
Commercial agreements | We entered into the following agreements with Delek in 2014:
Asset/Operation |  | Initiation Date |  | Initial/Maximum Term (years) (1) | Service |  | Minimum Throughput Commitment (bpd) |  | Fee
El Dorado Throughput and Tankage: |  |  |  |  |  |  |  |  |
Refined Products Throughput |  | February 2014 |  | 8 / 16 | Dedicated Terminalling and storage |  | 11,000 |  | $0.50/bbl (2)
Storage |  | February 2014 |  |  |  |  | N/A |  | $1,299,000/month (2)
El Dorado Lease and Access |  | February 2014 |  | 50 | Real property lease |  | N/A |  | $100 annually (3)
El Dorado Site Services |  | February 2014 |  | 8 / 16 | Shared services |  | N/A |  | $200,000 annually (3)
(1) | Maximum term gives effect to the extension of the commercial agreement pursuant to the terms thereof.
Summary of Related Party Transactions | A summary of revenue and expense transactions with Delek, including expenses directly charged and allocated to our Predecessors, are as follows (in thousands):
|  | Three Months Ended March 31,
|  | 2014 |  | 2013
Revenues |  | $ | 25,282 |  |  | $ | 16,613 |
Operating and maintenance expenses (1) |  | 5,392 |  |  | 3,749 |
General and administrative expenses (2) |  | $ | 1,282 |  |  | $ | 1,200 |
(1) | Operating and maintenance expenses include costs allocated to the Tyler Predecessor and the El Dorado Predecessor for operating support provided to the Tyler Predecessor by Delek Refining and to the El Dorado Predecessor by Lion Oil, including certain labor related costs, property and liability insurance costs and certain other operating expenses. The costs that were allocated to us by Delek Refining were $0.7 million for the three months ended March 31, 2013. The costs that were allocated to us by Lion Oil were $0.4 million and $0.3 million for the three months ended March 31, 2014 and 2013, respectively.
(2) | General and administrative expenses include costs allocated to the Tyler Predecessor and El Dorado Predecessor for general and administrative support provided to the Tyler Predecessor by Delek Refining and to the El Dorado Predecessor by Lion Oil, including services such as corporate management, risk management, accounting and human resources. The costs that were allocated to us by Delek Refining were $0.3 million for the three months ended March 31, 2013. The costs that were allocated to us by Lion Oil were $0.1 million and $0.2 million for the three months ended March 31, 2014 and 2013, respectively.

X
- Definition Tabular disclosure of information about obligations resulting from other commitments. + References No definition available. + Details
Name: | us-gaap_OtherCommitmentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_RelatedPartyTransactionsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates. + References No definition available. + Details
Name: | us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration