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Condensed Consolidated Balance Sheets (Unaudited) - USD ($)
$ in Thousands
Sep. 30, 2015
Dec. 31, 2014
[2]
Current assets:    
Cash and cash equivalents [1] $ 0 $ 1,861
Accounts receivable 37,088 27,986
Inventory 5,018 10,316
Deferred tax assets 28 28
Other current assets 421 768
Total current assets 42,555 40,959
Property, plant and equipment:    
Property, plant and equipment 321,394 308,088
Less: accumulated depreciation (66,237) (53,309)
Property, plant and equipment, net 255,157 254,779
Equity method investments 30,459 0
Goodwill 11,654 11,654
Intangible assets, net 15,723 16,520
Other non-current assets 6,255 7,374
Total assets 361,803 331,286
Current liabilities:    
Accounts payable 12,437 17,929
Accounts payable to related parties 9,559 628
Excise and other taxes payable 5,114 5,443
Tank inspection liabilities 2,541 2,829
Pipeline release liabilities 2,429 1,899
Accrued expenses and other current liabilities 2,249 1,588
Total current liabilities 34,329 30,316
Non-current liabilities:    
Revolving credit facility 325,150 251,750
Asset retirement obligations 3,442 3,319
Deferred tax liabilities 254 231
Other non-current liabilities 10,286 5,889
Total non-current liabilities 339,132 261,189
Equity (Deficit):    
Total (deficit) equity (11,658) 39,781
Total liabilities and (deficit) equity 361,803 331,286
Predecessor division equity    
Equity (Deficit):    
Total (deficit) equity 0 19,726
Limited Partner [Member] | Common unitholders - public; 9,451,589 units issued and outstanding at September 30, 2015 (9,417,189 at December 31, 2014)    
Equity (Deficit):    
Total (deficit) equity 198,527 194,737
Limited Partner [Member] | Common unitholders - Delek; 2,799,258 units issued and outstanding at September 30, 2015 (2,799,258 at December 31, 2014)    
Equity (Deficit):    
Total (deficit) equity [3] (281,357) (241,112)
Limited Partner [Member] | Subordinated unitholders - Delek; 11,999,258 units issued and outstanding at September 30, 2015 (11,999,258 at December 31, 2014)    
Equity (Deficit):    
Total (deficit) equity 78,558 73,515
General partner - Delek; 494,900 units issued and outstanding at September 30, 2015 (494,197 at December 31, 2014)    
Equity (Deficit):    
Total (deficit) equity [3] $ (7,386) $ (7,085)
[1] Includes the historical cash flows of the Logistics Assets Predecessor. See Notes 1 and 2 for further discussion.
[2] Adjusted to include the historical balances of the Logistics Assets Predecessor. See Notes 1 and 2 for further discussion.
[3] 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.