Acquisitions (Tables)

3 Months Ended

Mar. 31, 2014

Tyler and El Dorado Terminal and Tank Assets [Member]

Business Acquisition, Pro Forma Information [Table Text Block]

The following amounts associated with the El Dorado Terminal and Tanks Assets and the Tyler Terminal and Tank Assets, subsequent to each respective acquisition date, are included in the condensed combined consolidated statements of operations of the Partnership (in thousands):



	Three Months Ended
	March 31, 2014
Tyler Terminal and Tank Assets:
Total operating revenues	$	4,501
Net income attributable to the Partnership	2,909
El Dorado Terminal and Tank Assets:
Total operating revenues	2,457
Net income attributable to the Partnership	1,215
Costs associated with the acquisition	$	186

Business Combination, Financial Information [Table Text Block]

The tables on the following page present our results of operations, the effect of including the results of the El Dorado Terminal and Tank Assets and the Tyler Terminal and Tank Assets and the adjusted total amounts included in our condensed combined consolidated financial statements.

Condensed Combined Balance Sheet as of December 31, 2013



	Delek Logistics			El Dorado Terminal and Tank Assets
	Partners, LP			(El Dorado Predecessor)			December 31, 2013
				(In thousands)
ASSETS
Current Assets:
Cash and cash equivalents	$	924		$	—		$	924
Accounts receivable	28,976			—			28,976
Inventory	17,512			—			17,512
Deferred tax assets	12			—			12
Other current assets	341			—			341
Total current assets	47,765			—			47,765
Property, plant and equipment:
Property, plant and equipment	235,588			29,800			265,388
Less: accumulated depreciation	(36,306		)	(3,260		)	(39,566		)
Property, plant and equipment, net	199,282			26,540			225,822
Goodwill	10,454			—			10,454
Intangible assets, net	12,258			—			12,258
Other non-current assets	5,045			—			5,045
Total assets	$	274,804		$	26,540		$	301,344
LIABILITIES AND EQUITY
Current liabilities:
Accounts payable	$	26,045		$	—		$	26,045
Accounts payable to related parties	1,513			—			1,513
Fuel and other taxes payable	5,700			—			5,700
Accrued expenses and other current liabilities	5,776			675			6,451
Total current liabilities	39,034			675			39,709
Non-current liabilities:
Revolving credit facility	164,800			—			164,800
Asset retirement obligations	2,993			94			3,087
Deferred tax liability	324			—			324
Other non-current liabilities	5,612			610			6,222
Total non-current liabilities	173,729			704			174,433
Equity:
Predecessors division equity	—			25,161			25,161
Common unitholders - public (9,353,240 units issued and outstanding)	183,839			—			183,839
Common unitholders - Delek (2,799,258 units issued and outstanding)	(176,680		)	—			(176,680		)
Subordinated unitholders - Delek (11,999,258 units issued and outstanding)	59,386			—			59,386
General Partner unitholders - Delek (492,893 units issued and outstanding)	(4,504		)	—			(4,504		)
Total equity	62,041			25,161			87,202
Total liabilities and equity	$	274,804		$	26,540		$	301,344

Condensed Combined Statements of Operations



			El Dorado Terminal and Tank Assets
	Delek Logistics Partners, LP		(El Dorado Predecessor)			Three Months Ended March 31, 2014
			(In thousands)
Net Sales	$	203,527	$	—		$	203,527
Operating costs and expenses:
Cost of goods sold	172,209		—			172,209
Operating expenses	8,536		783			9,319
General and administrative expenses	2,617		46			2,663
Depreciation and amortization	3,363		114			3,477
Total operating costs and expenses	186,725		943			187,668
Operating income (loss)	16,802		(943		)	15,859
Interest expense, net	1,983		—			1,983
Net income (loss) before income tax expense	14,819		(943		)	13,876
Income tax expense	147		—			147
Net income (loss)	14,672		(943		)	13,729
Less: Loss attributable to Predecessors	—		(943		)	(943		)
Net income attributable to partners	$	14,672	$	—		$	14,672



			Tyler Terminal and Tank Assets			El Dorado Terminal and Tank Assets
	Delek Logistics Partners, LP		(Tyler Predecessor)			(El Dorado Predecessor)			Three Months Ended March 31, 2013
			(In thousands)
Net Sales	$	210,894	$	—		$	—		$	210,894
Operating costs and expenses:
Cost of goods sold	187,860		—			—			187,860
Operating expenses	5,862		1,650			1,569			9,081
General and administrative expenses	1,677		293			232			2,202
Depreciation and amortization	2,352		892			297			3,541
Total operating costs and expenses	197,751		2,835			2,098			202,684
Operating income (loss)	13,143		(2,835		)	(2,098		)	8,210
Interest expense, net	817		—			—			817
Net income (loss) before income tax expense	12,326		(2,835		)	(2,098		)	7,393
Income tax expense	122		—			—			122
Net income (loss)	12,204		(2,835		)	(2,098		)	7,271
Less: Loss attributable to Predecessors	—		(2,835		)	(2,098		)	(4,933		)
Net income attributable to partners	$	12,204	$	—		$	—		$	12,204

North Little Rock Terminal [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 months ended March 31, 2013, as if these acquisitions had occurred on January 1, 2013 (in thousands):



	Three Months Ended
	March 31, 2013
Net sales	$	211,251
Net income	$	7,478

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

The preliminary allocation of the aggregate purchase price of the North Little Rock Terminal as of March 31, 2014 is summarized as follows (in thousands):



Property, plant and equipment	$	4,987
Intangible assets	13
Total	$	5,000

Hopewell [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 months ended March 31, 2013, as if the acquisition had occurred on January 1, 2013 (in thousands):



	Three Months Ended
	March 31, 2013
Net sales	$	210,894
Net income	$	7,115

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

The preliminary allocation of the aggregate purchase price of the Hopewell Pipeline as of March 31, 2014 is summarized as follows (in thousands):



Property, plant and equipment	$	4,836
Intangible assets	864
Total	$	5,700