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Net Income Per Unit (Tables)
 12 Months Ended
Dec. 31, 2018
Earnings Per Share [Abstract]  
Net Income Per Unit The date of distribution for the distributions earned during the period ended December 31, 2018 is February 12, 2019. The calculation of net income per unit is as follows (dollars in thousands, except per unit amounts):
 
 
Year Ended December 31,
 
 
2018
 
2017
 
2016
Net income attributable to partners
 
$
90,182

 
$
69,409

 
$
62,804

Less: General partner's distribution (including IDRs) (1)
 
25,777

 
18,797

 
12,437

Less: Limited partners' distribution
 
76,113

 
69,057

 
58,158

Less: Subordinated partner's distribution
 
—

 
—

 
4,424

Distributions in excess of earnings
 
$
(11,708
)
 
$
(18,445
)
 
$
(12,215
)
 
 
 
 
 
 
 
General partner's earnings:
 
 
 
 
 
 
Distributions (including IDRs) (1)
 
$
25,777

 
$
18,797

 
$
12,437

Allocation of distributions in excess of earnings
 
(234
)
 
(368
)
 
(244
)
Total general partner's earnings
 
$
25,543

 
$
18,429

 
$
12,193

 
 
 
 
 
 
 
Limited partners' earnings on common units:
 
 
 
 
 
 
Distributions
 
$
76,113

 
$
69,057

 
$
58,158

Allocation of distributions in excess of earnings
 
(11,474
)
 
(18,077
)
 
(11,489
)
Total limited partners' earnings on common units
 
$
64,639

 
$
50,980

 
$
46,669

 
 
 
 
 
 
 
Limited partners' earnings on subordinated units:
 
 
 
 
 
 
Distributions
 
$
—

 
$
—

 
$
4,424

Allocation of (distributions) earnings excess
 
—

 
—

 
(482
)
Total limited partner's earnings on subordinated units
 
$
—

 
$
—

 
$
3,942

 
 
 
 
 
 
 
Weighted average limited partner units outstanding (2):
 
 
 
 
 
 
Common units - (basic)
 
24,390,286

 
24,348,063

 
22,490,264

Common units - (diluted)
 
24,396,881

 
24,376,972

 
22,558,717

Subordinated units - Delek Holdings (basic and diluted) (3)
 
—

 
—

 
1,803,167

 
 
 
 
 
 
 
Net income per limited partner unit (2):
 
 
 
 
 
 
Common - (basic)
 
$
2.65

 
$
2.09

 
$
2.08

Common - (diluted) (4)
 
$
2.65

 
$
2.09

 
$
2.07

Subordinated - (basic and diluted)
 
$
—

 
$
—

 
$
2.19


(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) Outstanding common unit equivalents totaling 1,776 and 4,240 were excluded from the diluted earnings per unit calculation for the years ended December 31, 2018 and 2016, respectively, as these common unit equivalents did not have a dilutive effect under the treasury stock method. There were no outstanding common unit equivalents excluded from the diluted earnings per unit calculation during the year ended December 31, 2017.