Related Party Transactions (Tables)

9 Months Ended

Sep. 30, 2014

During the nine months ended September 30, 2014, we entered into the following material commercial agreements with Delek:




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	$0.51/bbl ⁽²⁾
Storage	February 2014			N/A	$1,319,641/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	$203,178 annually ⁽³⁾


⁽¹⁾	Maximum term gives effect to the extension of the commercial agreement pursuant to the terms thereof.


⁽²⁾	Fees payable to the Partnership by Delek.


⁽³⁾	Fees payable to Delek by the Partnership.

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 September 30,				Nine Months Ended September 30,
	2014		2013		2014		2013

Revenues	$	29,682	$	20,127	$	83,855	$	54,847
Operating and maintenance expenses⁽¹⁾	$	5,510	$	3,063	$	16,063	$	10,410
General and administrative expenses⁽²⁾	$	1,335	$	1,256	$	3,799	$	3,542

⁽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 $0.2 million and $1.7 million for the three and nine months ended September 30, 2013, respectively. The costs that were allocated to us by Lion Oil were $0.4 million for the nine months ended September 30, 2014 and $0.3 million and $1.0 million for the three and nine months ended September 30, 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 $0.1 million and $0.6 million for the three and nine months ended September 30, 2013, respectively. The costs that were allocated to us by Lion Oil were $0.1 million for the nine months ended September 30, 2014 and $0.1 million and $0.5 million for the three and nine months ended September 30, 2013, respectively.