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Net Income Per Unit (Tables)
12 Months Ended
Dec. 31, 2016
Net Income Per Unit [Abstract]  
Net Income Per Unit [Table Text Block]
The calculation of net income per unit is as follows (dollars in thousands, except per unit amounts):

 
 
Year Ended December 31,
 
 
2016
 
2015
 
2014
Net income attributable to partners
 
$
62,804

 
$
66,848

 
$
71,997

Less: General partner's distribution (including IDRs) (1)
 
12,437

 
5,013

 
1,883

Less: Limited partners' distribution
 
58,158

 
27,439

 
23,152

Less: Subordinated partner's distribution
 
4,424

 
26,878

 
22,799

(Distributions) earnings excess
 
$
(12,215
)
 
$
7,518

 
$
24,163

 
 
 
 
 
 
 
General partner's earnings:
 
 
 
 
 
 
Distributions (including IDRs) (1)
 
$
12,437

 
$
5,013

 
$
1,883

Allocation of (distributions) earnings excess
 
(244
)
 
150

 
483

Total general partner's earnings
 
$
12,193

 
$
5,163

 
$
2,366

 
 
 
 
 
 
 
Limited partners' earnings on common units:
 
 
 
 
 
 
Distributions
 
$
58,158

 
$
27,439

 
$
23,152

Allocation of (distributions) earnings excess
 
(11,489
)
 
3,721

 
11,933

Total limited partners' earnings on common units
 
$
46,669

 
$
31,160

 
$
35,085

 
 
 
 
 
 
 
Limited partners' earnings on subordinated units:
 
 
 
 
 
 
Distributions
 
$
4,424

 
$
26,878

 
$
22,799

Allocation of (distributions) earnings excess
 
(482
)
 
3,647

 
11,747

Total limited partner's earnings on subordinated units
 
$
3,942

 
$
30,525

 
$
34,546

 
 
 
 
 
 
 
Weighted average limited partner units outstanding (3):
 
 
 
 
 
 
Common units - (basic)
 
22,490,264

 
12,237,154

 
12,171,548

Common units - (diluted)
 
22,558,717

 
12,356,914

 
12,302,629

Subordinated units - Delek (basic and diluted) (2)
 
1,803,167

 
11,999,258

 
11,999,258

 
 
 
 
 
 
 
Net income per limited partner unit (3):
 
 
 
 
 
 
Common - (basic)
 
$
2.08

 
$
2.55

 
$
2.88

Common - (diluted)
 
$
2.07

 
$
2.52

 
$
2.85

Subordinated - (basic and diluted)
 
$
2.19

 
$
2.54

 
$
2.88


                
(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.