XML 42 R45.htm IDEA: XBRL DOCUMENT
v3.3.0.814

Net Income Per Unit (Details) $ / shares in Units, $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2015 USD ($) $ / shares shares | Sep. 30, 2014 USD ($) $ / shares shares | Sep. 30, 2015 USD ($) $ / shares shares | Sep. 30, 2014 USD ($) $ / shares shares
Net Income Per Unit [Line Items] |  |  |  |  |  |  |  |
Net income attributable to partners |  | $ 18,602 | $ 15,085 | [1],[2] | $ 51,553 | [3] | $ 51,511 | [1],[2]
Less: Limited partners' distribution |  | 13,822 | 11,850 |  | 39,994 |  | 33,601 |
Allocation of earnings in excess of distributions |  | $ 3,466 | $ 2,691 |  | $ 8,347 |  | $ 16,733 |
Footnote [Abstract] |  |  |  |  |  |  |  |
General partner's ownership interest |  | 2.00% | 2.00% |  | 2.00% |  | 2.00% |
Incentive Distribution, Minimum Distribution Level | $ / shares |  |  |  |  | 0.43125 |  |  |
Common Units [Member] |  |  |  |  |  |  |  |
Net Income Per Unit [Line Items] |  |  |  |  |  |  |  |
Common units - basic (units) | shares |  | 12,250,847 | 12,183,847 | [1] | 12,230,560 | [3] | 12,165,474 | [1]
Common units - diluted (units) | shares |  | 12,369,777 | 12,327,321 | [1] | 12,362,340 | [3] | 12,299,963 | [1]
Common- basic (dollars per unit) | $ / shares |  | $ 0.71 | $ 0.60 | [1] | $ 1.99 | [3] | $ 2.07 | [1]
Common- diluted (dollars per unit) | $ / shares |  | $ 0.70 | $ 0.59 | [1] | $ 1.97 | [3] | $ 2.05 | [1]
General Partner [Member] |  |  |  |  |  |  |  |
Net Income Per Unit [Line Items] |  |  |  |  |  |  |  |
Net income attributable to partners | [4] |  |  |  | $ 3,379 |  |  |
Less: General partner's distribution (including IDRs) | [5] | $ 1,314 | $ 544 |  | 3,212 |  | $ 1,177 |
Allocation of earnings in excess of distributions |  | 69 | 54 |  | 167 |  | 334 |
Total earnings |  | 1,383 | 598 |  | 3,379 |  | 1,511 |
Limited Partner [Member] | Common Units [Member] |  |  |  |  |  |  |  |
Net Income Per Unit [Line Items] |  |  |  |  |  |  |  |
Less: Limited partners' distribution |  | 6,983 | 5,970 |  | 20,196 |  | 16,922 |
Allocation of earnings in excess of distributions |  | 1,716 | 1,328 |  | 4,131 |  | 8,259 |
Total earnings |  | $ 8,699 | $ 7,298 |  | $ 24,327 |  | $ 25,181 |
Common units - basic (units) | shares |  | 12,250,847 | 12,183,847 |  | 12,230,560 |  | 12,165,474 |
Common units - diluted (units) | shares |  | 12,360,519 | 12,327,321 |  | 12,350,621 |  | 12,299,963 |
Common- basic (dollars per unit) | $ / shares |  | $ 0.71 | $ 0.60 |  | $ 1.99 |  | $ 2.07 |
Common- diluted (dollars per unit) | $ / shares |  | $ 0.70 | $ 0.59 |  | $ 1.97 |  | $ 2.05 |
Limited Partner [Member] | Subordinated unitholders - Delek |  |  |  |  |  |  |  |
Net Income Per Unit [Line Items] |  |  |  |  |  |  |  |
Less: Limited partners' distribution |  | $ 6,839 | $ 5,880 |  | $ 19,798 |  | $ 16,679 |
Allocation of earnings in excess of distributions |  | 1,681 | 1,309 |  | 4,049 |  | 8,140 |
Total earnings |  | $ 8,520 | $ 7,189 |  | $ 23,847 |  | $ 24,819 |
Subordinated units - Delek basic and diluted (units) | shares |  | 11,999,258 | 11,999,258 |  | 11,999,258 |  | 11,999,258 |
Subordinated units - Delek (basic and diluted) | $ / shares |  | $ 0.71 | $ 0.60 |  | $ 1.99 |  | $ 2.07 |
[1] | Adjusted to include the historical results of the Logistics Assets Predecessor. See Notes 1 and 2 for further discussion.
[2] | 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.
[3] | The information presented includes the results of operations of the Logistics Assets Predecessor. See Notes 1 and 2 for further discussion.
[4] | Cash distributions include $61.9 million in cash payments for the El Dorado Offloading Racks Acquisition and the Tyler Crude Tank Acquisition. As an entity under common control with Delek, we record the assets that we acquire from Delek on our balance sheet at Delek's historical book basis instead of fair value. Additionally, any excess of cash paid over the historical book basis of the assets acquired from Delek is recorded within equity. As a result of the El Dorado Offloading Racks Acquisition and the Tyler Crude Tank Acquisition, our equity balance decreased $42.7 million during the nine months ended September 30, 2015. Distributions also include $0.2 million related to distribution equivalents on vested phantom units.
[5] | 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 8 for further discussion related to IDRs.

X
- Definition Footnote [Abstract] + References No definition available. + Details
Name: | dkl_FootnoteAbstract
Namespace Prefix: | dkl_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Minimum distribution per unit threshold to begin paying incentive distributions to general partner on a percentage scale, based on amounts in excess of distributions to Limited Partnership members or limited partners. + References No definition available. + Details
Name: | dkl_IncentiveDistributionMinimumDistributionLevel
Namespace Prefix: | dkl_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | duration

X
- Definition Aggregate amount of net income attributable to the partners, which excludes the amount of net income attributable to predecessor entities. + References No definition available. + Details
Name: | dkl_NetIncomeLossAttributableToPartners
Namespace Prefix: | dkl_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Number of subordinated units held by affiliates that are used in calculating basic and diluted earnings per limited partner unit. + References No definition available. + Details
Name: | dkl_WeightedAverageLimitedPartnerUnitsOutstandingSubordinatedUnitsBasicAndDiluted
Namespace Prefix: | dkl_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_EarningsPerShareDilutedLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Distributions from earnings to the general partner of a partnership included in the consolidated financial statements. + References No definition available. + Details
Name: | us-gaap_GeneralPartnerDistributions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of net income (loss) from continuing operations per each basic and diluted limited partnership and general partnership unit when the per unit amount is the same for both basic and diluted units. + References No definition available. + Details
Name: | us-gaap_IncomeLossFromContinuingOperationsPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDiluted
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage investment held by the managing member or general partner of the limited liability company (LLC) or limited partnership (LP). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 272 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055 + Details
Name: | us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The total amount of distributions to limited partners. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 5 -Subparagraph (SAB TOPIC 4.F) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187171-122770 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 272 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70434-108055 + Details
Name: | us-gaap_LimitedPartnersCapitalAccountDistributionAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Per unit of ownership amount after tax of income (loss) available to limited partnership (LP) unit-holder and units that would have been outstanding assuming the issuance of limited partner units for dilutive potential units outstanding. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187171-122770 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section F + Details
Name: | us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Per unit of ownership amount after tax of income (loss) available to outstanding limited partnership (LP) unit-holder. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187171-122770 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section F + Details
Name: | us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitBasicNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of earnings (loss) distributed and earnings (loss) allocated to participating securities for the basic earnings (loss) per share or per unit calculation under the two-class method. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 60B -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=7655603&loc=SL5780133-109256 + Details
Name: | us-gaap_ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of undistributed earnings (loss) allocated to participating securities for the basic earnings (loss) per share or per unit calculation under the two-class method. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 60B -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=7655603&loc=SL5780133-109256 + Details
Name: | us-gaap_UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Weighted average number of limited partnership units outstanding determined by relating the portion of time within a reporting period that limited partnership units have been outstanding to the total time in that period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187171-122770 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section F + Details
Name: | us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Weighted average number of limited partnership units outstanding determined by relating the portion of time within a reporting period that limited partnership units have been outstanding to the total time in that period. Used in the calculation of diluted net income or loss per limited partnership unit. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187171-122770 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section F + Details
Name: | us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_LimitedPartnersCapitalAccountByClassAxis=dkl_CommonUnitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PartnerTypeOfPartnersCapitalAccountAxis=us-gaap_GeneralPartnerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PartnerTypeOfPartnersCapitalAccountAxis=us-gaap_LimitedPartnerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_LimitedPartnersCapitalAccountByClassAxis=dkl_SubordinatedUnitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |