Equity (Tables)

12 Months Ended

Dec. 31, 2014

Schedule of Capital Units [Table Text Block]

The table below summarizes the changes in the number of units outstanding through December 31, 2014 (in units). There were no units outstanding prior to our initial public offering in November 2012.



	Common - Public	Common - Delek	Subordinated	General Partner	Total
Units issued in initial public offering in November 2012	9,200,000	2,799,258	11,999,258	489,766	24,488,282
Balance at December 31, 2012	9,200,000	2,799,258	11,999,258	489,766	24,488,282
GP units issued to maintain 2% interest	—	—	—	3,127	3,127
Unit-based compensation awards ⁽¹⁾	153,240	—	—	—	153,240
Balance at December 31, 2013	9,353,240	2,799,258	11,999,258	492,893	24,644,649
GP units issued to maintain 2% interest	—	—	—	1,304	1,304
Unit-based compensation awards	63,949	—	—	—	63,949
Balance at December 31, 2014	9,417,189	2,799,258	11,999,258	494,197	24,709,902

⁽¹⁾ Unit-based compensation awards are presented net of 5,539 units withheld for taxes.

Schedule Of Calculation Of Net Income Applicable To Partners [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):



	Year Ended December 31,
	2014			2013			2012
Net income attributable to partners	$	71,997		$	47,830		$	8,410
Less: General partner's IDRs	(945		)	—			—
Net income available to partners	$	71,052		$	47,830		$	8,410
General partner's ownership interest	2.0		%	2.0		%	2.0		%
General partner's allocated interest in net income	1,421			957			168
General partner's IDRs	945			—			—
Total general partner's interest in net income	$	2,366		$	957		$	168

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 the 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	%

Schedule of Distributions Made to Members or Limited Partners, 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	November 6, 2014
December 31, 2014	$	0.510	$	2.04	$	13,056	February 13, 2015	February 6, 2015

The following table presents the allocation of the general partner's interest in net income (in thousands, except percentage of ownership interest):



	Year Ended December 31,
	2014			2013			2012
Net income attributable to partners	$	71,997		$	47,830		$	8,410
Less: General partner's IDRs	(945		)	—			—
Net income available to partners	$	71,052		$	47,830		$	8,410
General partner's ownership interest	2.0		%	2.0		%	2.0		%
General partner's allocated interest in net income	1,421			957			168
General partner's IDRs	945			—			—
Total general partner's interest in net income	$	2,366		$	957		$	168

Therefore, the table below represents total cash distributions applicable to the period in which the distributions are earned (in thousands, except per unit amounts):



	Year Ended December 31,
	2014		2013		2012
General partner's distributions:
General partner's distributions	938		$	785	$	110
General partner's incentive distribution rights	945		—		—
Total general partner's distributions	1,883		785		110

Limited partners' distributions:
Common	23,152		19,292		$	2,688
Subordinated	22,799		19,199		$	2,688
Total limited partners' distributions	45,951		38,491		5,376
Total cash distributions	$	47,834	$	39,276	$	5,486

Cash distributions per limited partner unit	$	1.900	$	1.600	$	0.224

- Definition

Tabular disclosure of incentive payments in cash or stock or units paid during the accounting period to managing members or general partners of a limited liability corporation or limited partnership, as governed by the operating or partnership agreement. Disclosure may include identification of recipient, payments made, minimum distribution level, date payments are received, distributions per unit and per year, subsequent distribution amount and date.

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