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Acquisitions (Tables) | 9 Months Ended
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Sep. 30, 2015
Acquisitions [Abstract] |
Business Combination, Financial Information [Table Text Block] | The tables on the following pages present our results of operations, the effect of including the results of the Logistics Assets and the El Dorado Terminal and Tank Assets and the adjusted total amounts included in our condensed consolidated financial statements. Condensed Combined Balance Sheet
|  | Delek Logistics Partners, LP |  | El Dorado Assets (El Dorado Assets Predecessor) |  | Tyler Assets (Tyler Assets Predecessor) |  | December 31, 2014
|  | (In thousands)
ASSETS
Current Assets: |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 1,861 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,861 |
Accounts receivable |  | 27,986 |  |  | — |  |  | — |  |  | 27,986 |
Inventory |  | 10,316 |  |  | — |  |  | — |  |  | 10,316 |
Deferred tax assets |  | 28 |  |  | — |  |  | — |  |  | 28 |
Other current assets |  | 768 |  |  | — |  |  | — |  |  | 768 |
Total current assets |  | 40,959 |  |  | — |  |  | — |  |  | 40,959 |
Property, plant and equipment: |  |  |  |  |  |  |  |
Property, plant and equipment |  | 288,045 |  |  | 8,267 |  |  | 11,776 |  |  | 308,088 |
Less: accumulated depreciation |  | (52,992 | ) |  | (317 | ) |  | — |  |  | (53,309 | )
Property, plant and equipment, net |  | 235,053 |  |  | 7,950 |  |  | 11,776 |  |  | 254,779 |
Goodwill |  | 11,654 |  |  | — |  |  | — |  |  | 11,654 |
Intangible assets, net |  | 16,520 |  |  | — |  |  | — |  |  | 16,520 |
Other non-current assets |  | 7,374 |  |  | — |  |  | — |  |  | 7,374 |
Total assets |  | $ | 311,560 |  |  | $ | 7,950 |  |  | $ | 11,776 |  |  | $ | 331,286 |
LIABILITIES AND EQUITY
Current liabilities: |  |  |  |  |  |  |  |
Accounts payable |  | $ | 17,929 |  |  | $ | — |  |  | $ | — |  |  | $ | 17,929 |
Accounts payable to related parties |  | 628 |  |  | — |  |  | — |  |  | 628 |
Excise and other taxes payable |  | 5,443 |  |  | — |  |  | — |  |  | 5,443 |
Tank inspection liabilities |  | 2,829 |  |  | — |  |  | — |  |  | 2,829 |
Pipeline release liabilities |  | 1,899 |  |  | — |  |  | — |  |  | 1,899 |
Accrued expenses and other current liabilities |  | 1,588 |  |  | — |  |  | — |  |  | 1,588 |
Total current liabilities |  | 30,316 |  |  | — |  |  | — |  |  | 30,316 |
Non-current liabilities: |  |  |  |  |  |  |  |
Revolving credit facility |  | 251,750 |  |  | — |  |  | — |  |  | 251,750 |
Asset retirement obligations |  | 3,319 |  |  | — |  |  | — |  |  | 3,319 |
Deferred tax liabilities |  | 231 |  |  | — |  |  | — |  |  | 231 |
Other non-current liabilities |  | 5,889 |  |  | — |  |  | — |  |  | 5,889 |
Total non-current liabilities |  | 261,189 |  |  | — |  |  | — |  |  | 261,189 |
Equity: |  |  |  |  |  |  |  |
Predecessors division equity |  | — |  |  | 7,950 |  |  | 11,776 |  |  | 19,726 |
Common unitholders - public (9,417,189 units issued and outstanding) |  | 194,737 |  |  | — |  |  | — |  |  | 194,737 |
Common unitholders - Delek (2,799,258 units issued and outstanding) |  | (241,112 | ) |  | — |  |  | — |  |  | (241,112 | )
Subordinated unitholders - Delek (11,999,258 units issued and outstanding) |  | 73,515 |  |  | — |  |  | — |  |  | 73,515 |
General Partner unitholders - Delek (494,197 units issued and outstanding) |  | (7,085 | ) |  | — |  |  | — |  |  | (7,085 | )
Total equity |  | 20,055 |  |  | 7,950 |  |  | 11,776 |  |  | 39,781 |
Total liabilities and equity |  | $ | 311,560 |  |  | $ | 7,950 |  |  | $ | 11,776 |  |  | $ | 331,286 |
Condensed Combined Statements of Operations
|  | Delek Logistics Partners, LP |  | El Dorado Assets (El Dorado Assets Predecessor) |  | Tyler Assets (Tyler Assets Predecessor) |  | Nine Months Ended September 30, 2015
|  | (In thousands)
Net Sales |  | $ | 480,738 |  |  | $ | — |  |  | $ | — |  |  | $ | 480,738 |
Operating costs and expenses: |  |  |  |  |  |  |  |
Cost of goods sold |  | 365,286 |  |  | — |  |  | — |  |  | 365,286 |
Operating expenses |  | 33,024 |  |  | 167 |  |  | — |  |  | 33,191 |
General and administrative expenses |  | 9,094 |  |  | — |  |  | — |  |  | 9,094 |
Depreciation and amortization |  | 13,315 |  |  | 372 |  |  | 98 |  |  | 13,785 |
Gain on asset disposals |  | (18 | ) |  | — |  |  | — |  |  | (18 | )
Total operating costs and expenses |  | 420,701 |  |  | 539 |  |  | 98 |  |  | 421,338 |
Operating income (loss) |  | 60,037 |  |  | (539 | ) |  | (98 | ) |  | 59,400 |
Interest expense, net |  | 7,616 |  |  | — |  |  | — |  |  | 7,616 |
Loss on equity method investments |  | 442 |  |  | — |  |  | — |  |  | 442 |
Total non-operating costs and expenses |  | 8,058 |  |  | — |  |  | — |  |  | 8,058 |
Net income (loss) before income tax expense |  | 51,979 |  |  | (539 | ) |  | (98 | ) |  | 51,342 |
Income tax expense |  | 426 |  |  | — |  |  | — |  |  | 426 |
Net income (loss) |  | 51,553 |  |  | (539 | ) |  | (98 | ) |  | 50,916 |
Less: loss attributable to Predecessors |  | — |  |  | (539 | ) |  | (98 | ) |  | (637 | )
Net income attributable to partners |  | $ | 51,553 |  |  | $ | — |  |  | $ | — |  |  | $ | 51,553 |
|  | Delek Logistics Partners, LP |  | El Dorado Assets (El Dorado Assets Predecessor) |  | Three Months Ended September 30, 2014 (1)
|  | (In thousands)
Net Sales |  | $ | 228,036 |  |  | $ | — |  |  | $ | 228,036 |
Operating costs and expenses: |  |  |  |  |  |
Cost of goods sold |  | 194,133 |  |  | — |  |  | 194,133 |
Operating expenses |  | 10,213 |  |  | 148 |  |  | 10,361 |
General and administrative expenses |  | 2,453 |  |  | — |  |  | 2,453 |
Depreciation and amortization |  | 3,749 |  |  | 98 |  |  | 3,847 |
Total operating costs and expenses |  | 210,548 |  |  | 246 |  |  | 210,794 |
Operating income (loss) |  | 17,488 |  |  | (246 | ) |  | 17,242 |
Interest expense, net |  | 2,226 |  |  | — |  |  | 2,226 |
Net income (loss) before income tax expense |  | 15,262 |  |  | (246 | ) |  | 15,016 |
Income tax expense |  | 177 |  |  | — |  |  | 177 |
Net income (loss) |  | 15,085 |  |  | (246 | ) |  | 14,839 |
Less: loss attributable to Predecessors |  | — |  |  | (246 | ) |  | (246 | )
Net income attributable to partners |  | $ | 15,085 |  |  | $ | — |  |  | $ | 15,085 |
|  | Delek Logistics Partners, LP |  | El Dorado Assets (El Dorado Assets Predecessor) |  | El Dorado Terminal and Tank Assets (El Dorado Predecessor) |  | Nine Months Ended September 30, 2014 (1)
|  | (In thousands)
Net Sales |  | $ | 667,906 |  |  | $ | — |  |  | $ | — |  |  | $ | 667,906 |
Operating costs and expenses: |  |  |  |  |  |  |  |
Cost of goods sold |  | 562,916 |  |  | — |  |  | — |  |  | 562,916 |
Operating expenses |  | 28,293 |  |  | 500 |  |  | 783 |  |  | 29,576 |
General and administrative expenses |  | 7,312 |  |  | — |  |  | 46 |  |  | 7,358 |
Depreciation and amortization |  | 10,644 |  |  | 189 |  |  | 114 |  |  | 10,947 |
Loss on asset disposals |  | 74 |  |  | — |  |  | — |  |  | 74 |
Total operating costs and expenses |  | 609,239 |  |  | 689 |  |  | 943 |  |  | 610,871 |
Operating income (loss) |  | 58,667 |  |  | (689 | ) |  | (943 | ) |  | 57,035 |
Interest expense, net |  | 6,551 |  |  | — |  |  | — |  |  | 6,551 |
Net income (loss) before income tax expense |  | 52,116 |  |  | (689 | ) |  | (943 | ) |  | 50,484 |
Income tax expense |  | 605 |  |  | — |  |  | — |  |  | 605 |
Net income (loss) |  | 51,511 |  |  | (689 | ) |  | (943 | ) |  | 49,879 |
Less: loss attributable to Predecessors |  | — |  |  | (689 | ) |  | (943 | ) |  | (1,632 | )
Net income attributable to partners |  | $ | 51,511 |  |  | $ | — |  |  | $ | — |  |  | $ | 51,511 |
(1) There were no expenses associated with the Tyler Assets Predecessor included in our condensed consolidated financial statements for the three and nine months ended September 30, 2014, as the Tyler Assets were not fully constructed and were not placed into service until January 2015.
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block] | The following table summarizes the allocation of the aggregate purchase price for each of the third party acquisitions described above (in thousands):
|  | FTT Assets (1) |  | Greenville-Mount Pleasant Assets (2)
Property, plant and equipment |  | $ | 11,145 |  |  | $ | 4,829 |
Intangible assets |  | — |  |  | 5,171 |
Inventory |  | — |  |  | 1,125 |
Accounts receivable |  | 1,901 |  |  | — |
Accounts payable |  | (1,121 | ) |  | — |
Total |  | $ | 11,925 |  |  | $ | 11,125 |
(1) | During the nine months ended September 30, 2015, we adjusted our previously disclosed purchase price allocation and certain of the acquisition date fair values in connection with working capital adjustments and an additional $0.4 million of consideration paid for additional assets. The property, plant and equipment, accounts receivable and accounts payable valuation are subject to change during the purchase price allocation period.
(2) | During the nine months ended September 30, 2015, we finalized our purchase price allocation and adjusted certain of the acquisition date fair values previously disclosed.
Business Acquisition, Pro Forma Information [Table Text Block] | Below are the unaudited pro forma consolidated results of operations of the Partnership for the three and nine months ended September 30, 2014, as if these acquisitions had independently occurred on January 1, 2014 (in thousands):
|  | Three Months Ended |  | Nine Months Ended
|  | September 30, 2014 |  | September 30, 2014
FTT Assets: |  |  |  |
Net sales |  | $ | 231,699 |  |  | $ | 678,331 |
Net income |  | $ | 15,070 |  |  | $ | 50,488 |
Greenville-Mount Pleasant Assets: |  |  |  |
Net sales |  | $ | 228,208 |  |  | $ | 668,423 |
Net income |  | $ | 14,729 |  |  | $ | 49,551 |

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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4845-128472 + Details
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