The calculation of net income per unit is as follows (dollars in thousands, except per unit amounts):



	Year Ended December 31,
	2015		2014		2013
Net income attributable to partners	$	66,848	$	71,997	$	47,830
Less: General partner's distribution (including IDRs) ⁽¹⁾	5,013		1,883		785
Less: Limited partners' distribution	27,439		23,152		19,292
Less: Subordinated partner's distribution	26,878		22,799		19,199
Earnings in excess of distributions	$	7,518	$	24,163	$	8,554

General partner's earnings:
Distributions (including IDRs)⁽¹⁾	$	5,013	$	1,883	$	785
Allocation of earnings in excess of distributions	150		483		172
Total general partner's earnings	$	5,163	$	2,366	$	957

Limited partners' earnings on common units:
Distributions	$	27,439	$	23,152	$	19,292
Allocation of earnings in excess of distributions	3,721		11,933		4,198
Total limited partners' earnings on common units	$	31,160	$	35,085	$	23,490

Limited partners' earnings on subordinated units:
Distributions	$	26,878	$	22,799	$	19,199
Allocation of earnings in excess of distributions	3,647		11,747		4,184
Total limited partner's earnings on subordinated units	$	30,525	$	34,546	$	23,383

Weighted average limited partner units outstanding:
Common units - (basic)	12,237,154		12,171,548		12,025,249
Common units - (diluted)	12,356,914		12,302,629		12,148,774
Subordinated units - Delek (basic and diluted)	11,999,258		11,999,258		11,999,258

Net income per limited partner unit:
Common - (basic)	$	2.55	$	2.88	$	1.95
Common - (diluted)	$	2.52	$	2.85	$	1.93
Subordinated - (basic and diluted)	$	2.54	$	2.88	$	1.95


⁽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 12 for further discussion related to IDRs.