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Net Income Per Unit (Tables)
 3 Months Ended
Mar. 31, 2015
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 expected date of distribution for the distributions earned during the period ended March 31, 2015 is May 14, 2015. The calculation of net income per unit is as follows (dollars in thousands, except per unit amounts):
 
 
Three Months Ended
 
 
March 31,
 
 
2015
 
2014
Net income attributable to partners
 
$
14,640

 
$
14,672

Less: General partner's distribution (including IDRs) (1)
 
868

 
209

Less: Limited partners' distribution
 
6,475

 
5,165

Less: Subordinated partner's distribution
 
6,359

 
5,100

Earnings in excess of distributions
 
$
938

 
$
4,198

 
 
 
 
 
General partner's earnings:
 
 
 
 
Distributions (including IDRs) (1)
 
$
868

 
$
209

Allocation of earnings in excess of distributions
 
19

 
84

Total general partner's earnings
 
$
887

 
$
293

 
 
 
 
 
Limited partners' earnings on common units:
 
 
 
 
Distributions
 
$
6,475

 
$
5,165

Allocation of earnings in excess of distributions
 
464

 
2,070

Total limited partners' earnings on common units
 
$
6,939

 
$
7,235

 
 
 
 
 
Limited partners' earnings on subordinated units:
 
 
 
 
Distributions
 
$
6,359

 
$
5,100

Allocation of earnings in excess of distributions
 
455

 
2,044

Total limited partner's earnings on subordinated units
 
$
6,814

 
$
7,144

 
 
 
 
 
Weighted average limited partner units outstanding:
 
 
 
 
Common units - (basic)
 
12,216,447

 
12,152,498

Common units - (diluted)
 
12,356,331

 
12,281,344

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

 
11,999,258

 
 
 
 
 
Net income per limited partner unit:
 
 
 
 
Common units - (basic)
 
$
0.57

 
$
0.60

Common units - (diluted)
 
$
0.56

 
$
0.59

Subordinated units - Delek (basic and diluted)
 
$
0.57

 
$
0.60


            

(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.