XML 46 R23.htm IDEA: XBRL DOCUMENT v3.5.0.2
Net Income Per Unit (Policies)
6 Months Ended
Jun. 30, 2016
Net Income Per Unit [Abstract]  
Earnings Per Share, Policy [Policy Text Block]
We use the two-class method when calculating the net income per unit applicable to limited partners because we have more than one participating class of securities. Our participating securities consist of common units, subordinated units, general partner units and IDRs. The two-class method is based on the weighted-average number of common units outstanding during the period. Basic net income per unit applicable to limited partners (including subordinated unitholders) is computed by dividing limited partners’ interest in net income, after deducting our general partner’s 2% interest and IDRs, by the weighted-average number of outstanding common and subordinated units. Our net income is allocated to our general partner and limited partners in accordance with their respective partnership percentages after giving effect to priority income allocations for IDRs to our general partner, which is the holder of the IDRs pursuant to our Partnership Agreement, which are paid following the close of each quarter.