Equity (Tables)

12 Months Ended

Dec. 31, 2017

The table below summarizes the changes in the number of units outstanding from December 31, 2014 through December 31, 2017 (in units).



	Common - Public		Common - Delek	Subordinated		General Partner	Total
Balance at December 31, 2014	9,417,189		2,799,258	11,999,258		494,197	24,709,902
GP units issued to maintain 2% interest	—		—	—		1,248	1,248
Unit-based compensation awards ⁽¹⁾	61,084		—	—		—	61,084
Balance at December 31, 2015	9,478,273		2,799,258	11,999,258		495,445	24,772,234
GP units issued to maintain 2% interest	—		—	—		1,057	1,057
Unit-based compensation awards ⁽¹⁾	51,818		—	—		—	51,818
Delek unit repurchases from public	(266,676	)	266,676	—		—	—
Subordinated unit conversion	—		11,999,258	(11,999,258	)	—	—
Balance at December 31, 2016	9,263,415		15,065,192	—		496,502	24,825,109
GP units issued to maintain 2% interest	—		—	—		1,102	1,102
Unit-based compensation awards	54,026		—	—		—	54,026
Delek unit repurchases from public	(228,854	)	228,854	—		—	—
Balance at December 31, 2017	9,088,587		15,294,046	—		497,604	24,880,237

⁽¹⁾ Unit-based compensation awards are presented net of 14,053, 17,276 and 21,144 units withheld for taxes as of December 31, 2017, 2016 and 2015, respectively.

Schedule of Calculation of Net Income Applicable to Partners

The following table presents the allocation of the general partner's interest in net income (in thousands, except percentage of ownership interest):



	Year Ended December 31,
	2017			2016			2015
Net income attributable to partners	$	69,409		$	62,804		$	66,848
Less: General partner's IDRs	(17,389		)	(11,160		)	(3,904		)
Net income available to partners	$	52,020		$	51,644		$	62,944
General partner's ownership interest	2.0		%	2.0		%	2.0		%
General partner's allocated interest in net income	1,040			1,033			1,259
General partner's IDRs	17,389			11,160			3,904
Total general partner's interest in net income	$	18,429		$	12,193		$	5,163

Schedule of Incentive Distributions Made to Managing Members or General Partners by Distribution

The following table illustrates the percentage allocations of available cash from operating surplus between the unitholders and our general partner based on the specified target distribution levels. The amounts set forth under “Marginal Percentage Interest in Distributions” are the percentage interests of our general partner and our unitholders in any available cash from operating surplus that we distribute up to and including the corresponding amount in the column “Total Quarterly Distribution per Unit Target Amount.” The percentage interests shown for our unitholders and our general partner for the minimum quarterly distribution are also applicable to quarterly distribution amounts that are less than the minimum quarterly distribution. The percentage interests set forth below for our general partner include its 2.0% general partner interest and assume that (i) our general partner has contributed any additional capital necessary to maintain its 2.0% general partner interest and (ii) our general partner has not transferred its IDRs.



		Target Quarterly Distribution per Unit		Marginal Percentage Interest in Distributions
		Target Amount		Unitholders		General Partner
Minimum Quarterly Distribution		$	0.37500	98.0	%	2.0	%
First Target Distribution	above	$	0.37500	98.0	%	2.0	%
	up to	$	0.43125
Second Target Distribution	above	$	0.43125	85.0	%	15.0	%
	up to	$	0.46875
Third Target Distribution	above	$	0.46875	75.0	%	25.0	%
	up to	$	0.56250
Thereafter	thereafter	$	0.56250	50.0	%	50.0	%

Schedule of Distributions Made to Members or Limited Partners, by Distribution

The table below summarizes the quarterly distributions related to our quarterly financial results:



Quarter Ended	Total Quarterly Distribution Per Limited Partner Unit		Total Quarterly Distribution Per Limited Partner Unit, Annualized		Total Cash Distribution, including general partner interest and IDRs (in thousands)		Date of Distribution	Unitholders Record Date
December 31, 2015	$	0.590	$	2.36	$	16,124	February 12, 2016	February 5, 2016
March 31, 2016	$	0.610	$	2.44	$	17,095	May 13, 2016	May 5, 2016
June 30, 2016	$	0.630	$	2.52	$	18,085	August 12, 2016	August 5, 2016
September 30, 2016	$	0.655	$	2.62	$	19,302	November 14, 2016	November 7, 2016
December 31, 2016	$	0.680	$	2.72	$	20,537	February 14, 2017	February 3, 2017
March 31, 2017	$	0.690	$	2.76	$	21,024	May 12, 2017	May 5, 2017
June 30, 2017	$	0.705	$	2.82	$	21,783	August 11, 2017	August 4, 2017
September 30, 2017	$	0.715	$	2.86	$	22,270	November 14, 2017	November 7, 2017
December 31, 2017	$	0.725	$	2.90	$	22,777	February 12, 2018	February 2, 2018

The allocation of total quarterly cash distributions made to general and limited partners for the years ended December 31, 2017, 2016 and 2015 is set forth in the table below. Distributions earned with respect to a given period are declared subsequent to quarter end. Therefore, the table below presents total cash distributions applicable to the period in which the distributions are earned (in thousands, except per unit amounts):



	Year Ended December 31,
	2017		2016		2015
General partner's distributions:
General partner's distributions	$	1,408	$	1,277	$	1,109
General partner's IDRs	17,389		11,160		3,904
Total general partner's distributions	18,797		12,437		5,013

Limited partners' distributions:
Common	69,057		58,158		27,439
Subordinated	—		4,424		26,878
Total limited partners' distributions	69,057		62,582		54,317
Total cash distributions	$	87,854	$	75,019	$	59,330

Cash distributions per limited partner unit	$	2.835	$	2.575	$	2.240