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Net Income Per Unit (Tables) | 12 Months Ended
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Dec. 31, 2017
Earnings Per Share [Abstract] |
Net Income Per Unit | The calculation of net income per unit is as follows (dollars in thousands, except per unit amounts):
|  | Year Ended December 31,
|  | 2017 |  | 2016 |  | 2015
Net income attributable to partners |  | $ | 69,409 |  |  | $ | 62,804 |  |  | $ | 66,848 |
Less: General partner's distribution (including IDRs) (1) |  | 18,797 |  |  | 12,437 |  |  | 5,013 |
Less: Limited partners' distribution |  | 69,057 |  |  | 58,158 |  |  | 27,439 |
Less: Subordinated partner's distribution |  | — |  |  | 4,424 |  |  | 26,878 |
(Distributions) earnings excess |  | $ | (18,445 | ) |  | $ | (12,215 | ) |  | $ | 7,518 |
General partner's earnings: |  |  |  |  |  |
Distributions (including IDRs) (1) |  | $ | 18,797 |  |  | $ | 12,437 |  |  | $ | 5,013 |
Allocation of (distributions) earnings excess |  | (368 | ) |  | (244 | ) |  | 150 |
Total general partner's earnings |  | $ | 18,429 |  |  | $ | 12,193 |  |  | $ | 5,163 |
Limited partners' earnings on common units: |  |  |  |  |  |
Distributions |  | $ | 69,057 |  |  | $ | 58,158 |  |  | $ | 27,439 |
Allocation of (distributions) earnings excess |  | (18,077 | ) |  | (11,489 | ) |  | 3,721 |
Total limited partners' earnings on common units |  | $ | 50,980 |  |  | $ | 46,669 |  |  | $ | 31,160 |
Limited partners' earnings on subordinated units: |  |  |  |  |  |
Distributions |  | $ | — |  |  | $ | 4,424 |  |  | $ | 26,878 |
Allocation of (distributions) earnings excess |  | — |  |  | (482 | ) |  | 3,647 |
Total limited partner's earnings on subordinated units |  | $ | — |  |  | $ | 3,942 |  |  | $ | 30,525 |
Weighted average limited partner units outstanding (2): |  |  |  |  |  |
Common units - (basic) |  | 24,348,063 |  |  | 22,490,264 |  |  | 12,237,154 |
Common units - (diluted) |  | 24,376,972 |  |  | 22,558,717 |  |  | 12,356,914 |
Subordinated units - Delek (basic and diluted) (3) |  | — |  |  | 1,803,167 |  |  | 11,999,258 |
Net income per limited partner unit (2): |  |  |  |  |  |
Common - (basic) |  | $ | 2.09 |  |  | $ | 2.08 |  |  | $ | 2.55 |
Common - (diluted) (4) |  | $ | 2.09 |  |  | $ | 2.07 |  |  | $ | 2.52 |
Subordinated - (basic and diluted) |  | $ | — |  |  | $ | 2.19 |  |  | $ | 2.54 |
(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.
(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, all 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) | There were no outstanding common unit equivalents excluded from the diluted earnings per unit calculation during the year ended December 31, 2017. Outstanding common unit equivalents totaling 4,240 and 6,200 were excluded from the diluted earnings per unit calculation for the years ended December 31, 2016 and 2015, respectively, 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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