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Net Income Per Unit (Tables) | 9 Months Ended
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Sep. 30, 2017
Earnings Per Share [Abstract] |
Summary of Cash Distributions | Our distributions earned with respect to a given period are declared subsequent to quarter end. Therefore, the table below represents total cash distributions applicable to the period in which the distributions are earned. The expected date of distribution for the distributions earned during the period ended September 30, 2017 is November 14, 2017. The calculation of net income per unit is as follows (dollars in thousands, except units and per unit amounts):
|  | Three Months Ended |  | Nine Months Ended
|  | September 30, |  | September 30,
|  | 2017 |  | 2016 |  | 2017 |  | 2016
Net income attributable to partners |  | $ | 16,923 |  |  | $ | 13,151 |  |  | $ | 50,495 |  |  | $ | 47,492 |
Less: General partner's distribution (including IDRs) (1) |  | 4,852 |  |  | 3,382 |  |  | 13,697 |  |  | 8,443 |
Less: Limited partners' distribution |  | 17,418 |  |  | 15,920 |  |  | 51,380 |  |  | 41,615 |
Less: Subordinated partner's distribution |  | — |  |  | — |  |  | — |  |  | 4,424 |
Distributions (in excess of) less than earnings |  | $ | (5,347 | ) |  | $ | (6,151 | ) |  | $ | (14,582 | ) |  | $ | (6,990 | )
General partner's earnings: |  |  |  |  |  |  |  |
Distributions (including IDRs) (1) |  | $ | 4,852 |  |  | $ | 3,382 |  |  | $ | 13,697 |  |  | $ | 8,443 |
Allocation of distributions (in excess of) less than earnings |  | (107 | ) |  | (123 | ) |  | (291 | ) |  | (140 | )
Total general partner's earnings |  | $ | 4,745 |  |  | $ | 3,259 |  |  | $ | 13,406 |  |  | $ | 8,303 |
Limited partners' earnings on common units: |  |  |  |  |  |  |  |
Distributions |  | $ | 17,418 |  |  | $ | 15,920 |  |  | $ | 51,380 |  |  | $ | 41,615 |
Allocation of distributions (in excess of) less than earnings |  | (5,240 | ) |  | (6,028 | ) |  | (14,291 | ) |  | (6,368 | )
Total limited partners' earnings on common units |  | $ | 12,178 |  |  | $ | 9,892 |  |  | $ | 37,089 |  |  | $ | 35,247 |
Limited partners' earnings on subordinated units: |  |  |  |  |  |  |  |
Distributions |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 4,424 |
Allocation of distributions in excess of earnings |  | — |  |  | — |  |  | — |  |  | (482 | )
Total limited partners' earnings on subordinated units |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 3,942 |
Weighted average limited partner units outstanding (2): |  |  |  |  |  |  |  |
Common units - (basic) |  | 24,361,457 |  |  | 24,303,740 |  |  | 24,341,921 |  |  | 21,878,935 |
Common units - (diluted) |  | 24,389,582 |  |  | 24,380,334 |  |  | 24,382,426 |  |  | 21,962,733 |
Subordinated units - Delek (basic and diluted) (3) |  | — |  |  | — |  |  | — |  |  | 2,408,610 |
Net income per limited partner unit (2): |  |  |  |  |  |  |  |
Common units - (basic) |  | $ | 0.50 |  |  | $ | 0.41 |  |  | $ | 1.52 |  |  | $ | 1.61 |
Common units - (diluted) (4) |  | $ | 0.50 |  |  | $ | 0.41 |  |  | $ | 1.52 |  |  | $ | 1.60 |
Subordinated units - Delek (basic and diluted) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1.64 |
(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 8 for further discussion related to IDRs. (2) We base our calculation of net income per unit on the weighted-average number of common and subordinated limited partner units outstanding during the period. The weighted-average number of common and subordinated units reflects the conversion of the subordinated units to common units on February 25, 2016. (3) On February 25, 2016, each of the Partnership's 11,999,258 outstanding subordinated units converted into common units and began participating pro rata with the other common units in distributions of available cash. Distributions and the Partnership's net income were allocated to the subordinated units through February 24, 2016. (4) Outstanding common unit equivalents totaling 10,090 were excluded from the diluted earnings per unit calculation for the nine months ended September 30, 2017. There were no outstanding common unit equivalents excluded from the diluted earnings per unit calculation for the three months ended September 30, 2017. Outstanding common unit equivalents of 6,540 were excluded from the diluted earnings per unit calculation for both the three and nine months ended September 30, 2016, as these common unit equivalents did not have a dilutive effect under the treasury stock method.

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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