The calculation of net income per unit is as follows (dollars in thousands, except per unit amounts):



	Year Ended December 31,
	2014		2013		2012
Net income attributable to partners	$	71,997	$	47,830	$	8,410
Less: General partner's distribution (including IDRs) ⁽¹⁾	1,883		785		110
Less: Limited partners' distribution	23,152		19,292		2,688
Less: Subordinated partner's distribution	22,799		19,199		2,688
Earnings in excess of distributions	$	24,163	$	8,554	$	2,924

General partner's earnings:
Distributions (including IDRs)⁽¹⁾	$	1,883	$	785	$	110
Allocation of earnings in excess of distributions	483		172		58
Total general partner's earnings	$	2,366	$	957	$	168

Limited partners' earnings on common units:
Distributions	$	23,152	$	19,292	$	2,688
Allocation of earnings in excess of distributions	11,933		4,198		1,433
Total limited partners' earnings on common units	$	35,085	$	23,490	$	4,121

Limited partners' earnings on subordinated units:
Distributions	$	22,799	$	19,199	$	2,688
Allocation of earnings in excess of distributions	11,747		4,184		1,433
Total limited partner's earnings on subordinated units	$	34,546	$	23,383	$	4,121

Weighted average limited partner units outstanding:
Common units - (basic)	12,171,548		12,025,249		11,999,258
Common units - (diluted)	12,302,629		12,148,774		11,999,258
Subordinated units - Delek (basic and diluted)	11,999,258		11,999,258		11,999,258

Net income per limited partner unit:
Common - (basic)	$	2.88	$	1.95	$	0.34
Common - (diluted)	$	2.85	$	1.93	$	0.34
Subordinated - (basic and diluted)	$	2.88	$	1.95	$	0.34


⁽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 11 for further discussion related to IDRs.