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Equity (Tables)

3 Months Ended

Mar. 31, 2019

Schedule of Limited Partners' Capital Account by Class [Table Text Block]

The table below summarizes the changes in the number of units outstanding from December 31, 2018 through March 31, 2019.



	Common - Public	Common - Delek Holdings	General Partner	Total
Balance at December 31, 2018	9,109,807	15,294,046	498,038	24,901,891
General partner units issued to maintain 2% interest	—	—	72	72
Unit-based compensation awards ⁽¹⁾	3,552	—	—	3,552
Balance at March 31, 2019	9,113,359	15,294,046	498,110	24,905,515

⁽¹⁾ No

Summary of Allocation of General Partner's Interest in Net Income

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



	Three Months Ended March 31, 2019
	2019			2018
Net income attributable to partners	19,696			$	19,995
Less: General partner's IDRs	(7,016		)	(5,337		)
Net income available to partners	$	12,680		$	14,658
General partner's ownership interest	2.0		%	2.0		%
General partner's allocated interest in net income	254			$	293
General partner's IDRs	7,016			5,337
Total general partner's interest in net income	$	7,270		$	5,630

Summary of Percentage Allocations of Available Cash From Operating Surplus

2.0% of all quarterly distributions that we make prior to our liquidation. Our general partner has the right, but not the obligation, to contribute up to a proportionate amount of capital to us to maintain its current general partner interest. The general partner's 2.0% interest in these distributions may be reduced if we issue additional units in the future and our general partner does not contribute a proportionate amount of capital to us to maintain its 2.0% general partner interest. Our general partner also currently holds IDRs that entitle it to receive increasing percentages, up to a maximum of 48.0%, of the cash we distribute from operating surplus (as defined in our Partnership Agreement) in excess of 0.43125 per unit per quarter. The maximum distribution is 48.0% and does not include any distributions that our general partner or its affiliates may receive on common or general partner units that it owns. The IDRs held by our general partner currently entitle it to receive the maximum distribution.

Summary of Distributions

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
March 31, 2018	$	0.750	$	3.00	$	23,997	May 15, 2018	May 7, 2018
June 30, 2018	$	0.770	$	3.08	$	24,984	August 13, 2018	August 3, 2018
September 30, 2018	$	0.790	$	3.16	$	25,960	November 9, 2018	November 2, 2018
December 31, 2018	$	0.810	$	3.24	$	26,949	February 12, 2019	February 4, 2019
March 31, 2019	$	0.820	$	3.28	$	27,438	May 14, 2019 ⁽¹⁾	May 7, 2019

⁽¹⁾ Expected date of distribution.

The allocations of total quarterly cash distributions made to general and limited partners for the three months ended March 31, 2019 and 2018 are 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):



	Three Months Ended March 31,
	2019		2018
General partner's distributions:
General partner's distributions	$	408	$	373
General partner's IDRs	7,016		5,337
Total general partner's distributions	7,424		5,710

Limited partners' distributions:
Common limited partners' distributions	20,014		18,287

Total cash distributions	$	27,438	$	23,997

Cash distributions per limited partner unit	$	0.820	$	0.750