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Net Income Per Unit (Tables)
 9 Months Ended
Sep. 30, 2014
Net Income Per Unit [Abstract]  
Net Income Per Unit [Table Text Block]
Our distributions earned with respect to a given period are declared subsequent to quarter end. Therefore, the table below represents total cash distributions applicable to the period in which the distributions are earned. The calculation of net income per unit is as follows (dollars in thousands, except per unit amounts):
 
 
Three Months Ended
 
Nine Months Ended
 
 
September 30,
 
September 30,
 
 
2014
 
2013
 
2014
 
2013
Net income attributable to partners
 
$
15,085

 
$
12,545

 
$
51,511

 
$
36,505

Less: General partner's distribution (including IDRs) (1)
 
544

 
198

 
1,177

 
580

Less: Limited partners' distribution
 
5,970

 
4,875

 
16,922

 
14,249

Less: Subordinated partner's distribution
 
5,880

 
4,860

 
16,679

 
14,219

Earnings in excess of distributions
 
$
2,691

 
$
2,612

 
$
16,733

 
$
7,457

 
 
 
 
 
 
 
 
 
General partner's earnings:
 
 
 
 
 
 
 
 
Distributions (including IDRs) (1)
 
$
544

 
$
198

 
$
1,177

 
$
580

Allocation of earnings in excess of distributions
 
54

 
52

 
334

 
149

Total general partner's earnings
 
$
598

 
$
250

 
$
1,511

 
$
729

 
 
 
 
 
 
 
 
 
Limited partners' earnings on common units:
 
 
 
 
 
 
 
 
Distributions
 
$
5,970

 
$
4,875

 
$
16,922

 
$
14,249

Allocation of earnings in excess of distributions
 
1,328

 
1,282

 
8,259

 
3,658

Total limited partners' earnings on common units
 
$
7,298

 
$
6,157

 
$
25,181

 
$
17,907

 
 
 
 
 
 
 
 
 
Limited partners' earnings on subordinated units:
 
 
 
 
 
 
 
 
Distributions
 
$
5,880

 
$
4,860

 
$
16,679

 
$
14,219

Allocation of earnings in excess of distributions
 
1,309

 
1,278

 
8,140

 
3,650

Total limited partner's earnings on subordinated units
 
$
7,189

 
$
6,138

 
$
24,819

 
$
17,869

 
 
 
 
 
 
 
 
 
Weighted average limited partner units outstanding:
 
 
 
 
 
 
 
 
Common units - (basic)
 
12,183,847

 
12,036,821

 
12,165,474

 
12,014,445

Common units - (diluted)
 
12,327,321

 
12,188,342

 
12,299,963

 
12,152,657

Subordinated units - Delek (basic and diluted)
 
11,999,258

 
11,999,258

 
11,999,258

 
11,999,258

 
 
 
 
 
 
 
 
 
Net income per limited partner unit:
 
 
 
 
 
 
 
 
Common - (basic)
 
$
0.60

 
$
0.51

 
$
2.07

 
$
1.49

Common - (diluted)
 
$
0.59

 
$
0.51

 
$
2.05

 
$
1.48

Subordinated - (basic and diluted)
 
$
0.60

 
$
0.51

 
$
2.07

 
$
1.49


            

(1) General partner distributions (including IDRs) consist of the 2% general partner interest and IDRs, which represent the right of the general partner to receive increasing percentages of quarterly distributions of available cash from operating surplus in excess of $0.43125 per unit per quarter. See Note 7 for further discussion related to IDRs.