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Equity (Tables) | 9 Months Ended
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Sep. 30, 2014
Equity [Abstract] |
Equity Activity [Table Text Block] | The summarized changes in the carrying amount of our equity are as follows (in thousands):
|  | Equity of Predecessors |  | Common - Public |  | Common - Delek |  | Subordinated |  | General Partner |  | Total
Balance at December 31, 2013 |  | $ | 25,161 |  |  | $ | 183,839 |  |  | $ | (176,680 | ) |  | $ | 59,386 |  |  | $ | (4,504 | ) |  | $ | 87,202 |
Sponsor contributions of equity to the El Dorado Predecessor | 1,006 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,006 |
Loss attributable to the El Dorado Predecessor | (943 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | (943 | )
Allocation of net assets acquired by the unitholders | (25,224 | ) |  | — |  |  | 24,720 |  |  | — |  |  | 504 |  |  | — |
Cash distributions (1) | — |  |  | (12,391 | ) |  | (97,663 | ) |  | (15,779 | ) |  | (2,755 | ) |  | (128,588 | )
Sponsorship contribution of fixed assets | — |  |  | — |  |  | 855 |  |  | — |  |  | 18 |  |  | 873 |
Net income attributable to partners | — |  |  | 19,579 |  |  | 5,845 |  |  | 25,057 |  |  | 1,030 |  |  | 51,511 |
Unit-based compensation | — |  |  | 452 |  |  | 135 |  |  | 579 |  |  | (970 | ) |  | 196 |
Other | — |  |  | — |  |  | — |  |  | — |  |  | 22 |  |  | 22 |
Balance at September 30, 2014 |  | $ | — |  |  | $ | 191,479 |  |  | $ | (242,788 | ) |  | $ | 69,243 |  |  | $ | (6,655 | ) |  | $ | 11,279 |
(1) Cash distributions include $95.9 million in cash payments for the El Dorado Acquisition. As an entity under common control with Delek, we record the assets that we acquire from Delek on our balance sheet at Delek's historical book basis instead of fair value. Additionally, any excess of cash paid over the historical book basis of the assets acquired from Delek is recorded within equity. As a result of the El Dorado Acquisition, our equity balance decreased $70.7 million during the nine months ended September 30, 2014. Distributions also include $0.1 million related to distribution equivalents on vested phantom units.
Schedule of Allocation of Net Income to General Partner [Table Text Block] | The following table presents the allocation of the general partner's interest in net income (in thousands, except percentage of ownership interest):
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
|  | 2014 |  | 2013 |  | 2014 |  | 2013
Net income attributable to partners |  | $ | 15,085 |  |  | $ | 12,545 |  |  | $ | 51,511 |  |  | $ | 36,505 |
Less: General partner's IDR's |  | (302 | ) |  | — |  |  | (491 | ) |  | — |
Net income available to partners |  | $ | 14,783 |  |  | $ | 12,545 |  |  | $ | 51,020 |  |  | $ | 36,505 |
General partner's ownership interest |  | 2.0 | % |  | 2.0 | % |  | 2.0 | % |  | 2.0 | %
General partner's allocated interest in net income |  | $ | 296 |  |  | $ | 250 |  |  | $ | 1,020 |  |  | $ | 729 |
General partner's IDRs |  | 302 |  |  | — |  |  | 491 |  |  | — |
Total general partner's interest in net income |  | $ | 598 |  |  | $ | 250 |  |  | $ | 1,511 |  |  | $ | 729 |
Schedule of Incentive Distributions Made to Managing Members or General Partners by Distribution [Table Text Block] | The following table illustrates the percentage allocations of available cash from operating surplus between our 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 our unitholders in any available cash from operating surplus that 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 (i) our general partner has contributed any additional capital necessary to maintain its 2.0% general partner interest, (ii) our general partner has not transferred its incentive distribution rights, and (iii) there are no arrearages on common units.
|  |  | Target Quarterly Distribution per Unit |  | Marginal Percentage Interest in Distributions
|  |  | Target Amount |  | Unitholders |  | General Partner
Minimum Quarterly Distribution |  |  | $ | 0.37500 |  |  | 98.0 | % |  | 2.0 | %
First Target Distribution |  | above | $ | 0.37500 |  |  | 98.0 | % |  | 2.0 | %
|  | up to | $ | 0.43125 |  |  |  |  |
Second Target Distribution |  | above | $ | 0.43125 |  |  | 85.0 | % |  | 15.0 | %
|  | up to | $ | 0.46875 |  |  |  |  |
Third Target Distribution |  | above | $ | 0.46875 |  |  | 75.0 | % |  | 25.0 | %
|  | up to | $ | 0.56250 |  |  |  |  |
Thereafter |  | thereafter | $ | 0.56250 |  |  | 50.0 | % |  | 50.0 | %
Distributions Made to Limited Partner, by Distribution [Table Text Block] | The table below summarizes the quarterly distributions related to our quarterly financial results:
Quarter Ended |  | Total Quarterly Distribution Per Limited Partner Unit |  | Total Quarterly Distribution Per Limited Partner Unit, Annualized |  | Total Cash Distribution, including general partner IDRs (in thousands) |  | Date of Distribution |  | Unitholders Record Date
December 31, 2013 |  | $ | 0.415 |  |  | $ | 1.66 |  |  | $ | 10,228 |  |  | February 13, 2014 |  | February 4, 2014
March 31, 2014 |  | $ | 0.425 |  |  | $ | 1.70 |  |  | $ | 10,474 |  |  | May 14, 2014 |  | May 6, 2014
June 30, 2014 |  | $ | 0.475 |  |  | $ | 1.90 |  |  | $ | 11,910 |  |  | August 14, 2014 |  | August 7, 2014
September 30, 2014 |  | $ | 0.490 |  |  | $ | 1.96 |  |  | $ | 12,394 |  |  | November 14, 2014 (1) |  | November 6, 2014
(1) Expected date of distribution. The allocation of total quarterly cash distributions expected to be made to general and limited partners for the three and nine months ended September 30, 2014 is set forth in the table below. Our distributions earned with respect to a given period are declared subsequent to quarter end. Therefore, the table below presents total cash distributions applicable to the period in which the distributions are earned (in thousands, except per unit amounts):
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
|  | 2014 |  | 2013 |  | 2014 |  | 2013
General partner's distributions: |  |  |  |  |  |  |  |
General partner's distributions |  | $ | 242 |  |  | $ | 198 |  |  | $ | 686 |  |  | $ | 580 |
General partner's incentive distribution rights |  | 302 |  |  | — |  |  | 491 |  |  | — |
Total general partner's distributions |  | 544 |  |  | 198 |  |  | 1,177 |  |  | 580 |
Limited partners' distributions: |  |  |  |  |  |  |  |
Common |  | 5,970 |  |  | 4,875 |  |  | 16,922 |  |  | 14,249 |
Subordinated |  | 5,880 |  |  | 4,860 |  |  | 16,679 |  |  | 14,219 |
Total limited partners' distributions |  | 11,850 |  |  | 9,735 |  |  | 33,601 |  |  | 28,468 |
Total cash distributions |  | $ | 12,394 |  |  | $ | 9,933 |  |  | $ | 34,778 |  |  | $ | 29,048 |
Cash distributions per limited partner unit |  | $ | 0.490 |  |  | $ | 0.405 |  |  | $ | 1.390 |  |  | $ | 1.185 |

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