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Selected Quarterly Financial Information (Unaudited) | 12 Months Ended
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Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract] |
Selected Quarterly Financial Information (Unaudited) | (17) Selected Quarterly Financial Information (Unaudited): Summarized quarterly financial data for December 31, 2015 and 2014:
| Year Ended December 31, 2015
| Quarter
| First |  | Second |  | Third |  | Fourth
| (in thousands, except per unit data)
Net sales | $ | 93,050 |  |  | $ | 80,815 |  |  | $ | 49,325 |  |  | $ | 66,004 |
Operating costs and expenses: |  |  |  |  |  |  |
Cost of product sold (exclusive of depreciation and amortization) – Affiliates | 1,818 |  |  | 2,184 |  |  | 1,147 |  |  | 1,552 |
Cost of product sold (exclusive of depreciation and amortization) – Third parties | 23,951 |  |  | 13,240 |  |  | 13,354 |  |  | 7,943 |
| 25,769 |  |  | 15,424 |  |  | 14,501 |  |  | 9,495 |
Direct operating expenses (exclusive of depreciation and amortization) – Affiliates | 1,027 |  |  | 1,195 |  |  | 1,030 |  |  | 841 |
Direct operating expenses (exclusive of depreciation and amortization) – Third parties | 23,387 |  |  | 23,951 |  |  | 32,149 |  |  | 22,476 |
| 24,414 |  |  | 25,146 |  |  | 33,179 |  |  | 23,317 |
Selling, general and administrative expenses (exclusive of depreciation and amortization) – Affiliates | 3,267 |  |  | 3,361 |  |  | 3,661 |  |  | 3,672 |
Selling, general and administrative expenses (exclusive of depreciation and amortization) – Third parties | 1,316 |  |  | 1,162 |  |  | 2,381 |  |  | 1,948 |
| 4,583 |  |  | 4,523 |  |  | 6,042 |  |  | 5,620 |
Depreciation and amortization | 6,819 |  |  | 7,010 |  |  | 7,409 |  |  | 7,214 |
Total operating costs and expenses | 61,585 |  |  | 52,103 |  |  | 61,131 |  |  | 45,646 |
Operating income (loss) | 31,465 |  |  | 28,712 |  |  | (11,806 | ) |  | 20,358 |
Other income (expense): |  |  |  |  |  |  |
Interest expense and other financing costs | (1,697 | ) |  | (1,717 | ) |  | (1,727 | ) |  | (1,739 | )
Interest income | 12 |  |  | 12 |  |  | 10 |  |  | 6 |
Other income, net | 6 |  |  | 5 |  |  | 54 |  |  | 99 |
Total other income (expense) | (1,679 | ) |  | (1,700 | ) |  | (1,663 | ) |  | (1,634 | )
Income before income tax expense (benefit) | 29,786 |  |  | 27,012 |  |  | (13,469 | ) |  | 18,724 |
Income tax expense (benefit) | 12 |  |  | (4 | ) |  | 9 |  |  | (7 | )
Net income (loss) | $ | 29,774 |  |  | $ | 27,016 |  |  | $ | (13,478 | ) |  | $ | 18,731 |
Net income (loss) per common unit – basic | $ | 0.41 |  |  | $ | 0.37 |  |  | $ | (0.18 | ) |  | $ | 0.26 |
Net income (loss) per common unit – diluted | $ | 0.41 |  |  | $ | 0.37 |  |  | $ | (0.18 | ) |  | $ | 0.26 |
Weighted-average common units outstanding: |  |  |  |  |  |  |
Basic | 73,123 |  |  | 73,123 |  |  | 73,123 |  |  | 73,123 |
Diluted | 73,131 |  |  | 73,131 |  |  | 73,123 |  |  | 73,131 |
| Year Ended December 31, 2014
| Quarter
| First |  | Second |  | Third |  | Fourth
| (in thousands, except per unit data)
Net sales | $ | 80,316 |  |  | $ | 77,215 |  |  | $ | 66,733 |  |  | $ | 74,401 |
Operating costs and expenses: |  |  |  |  |  |  |
Cost of product sold – Affiliates | 2,246 |  |  | 2,327 |  |  | 2,232 |  |  | 2,619 |
Cost of product sold (exclusive of depreciation and amortization) – Third parties | 19,462 |  |  | 17,109 |  |  | 13,202 |  |  | 12,755 |
| 21,708 |  |  | 19,436 |  |  | 15,434 |  |  | 15,374 |
Direct operating expenses (exclusive of depreciation and amortization) – Affiliates | 753 |  |  | 817 |  |  | 621 |  |  | 833 |
Direct operating expenses (exclusive of depreciation and amortization) – Third parties | 23,436 |  |  | 26,100 |  |  | 25,487 |  |  | 20,911 |
| 24,189 |  |  | 26,917 |  |  | 26,108 |  |  | 21,744 |
Selling, general and administrative expenses (exclusive of depreciation and amortization) – Affiliates | 3,536 |  |  | 3,973 |  |  | 3,035 |  |  | 2,867 |
Selling, general and administrative expenses (exclusive of depreciation and amortization) – Third parties | 1,118 |  |  | 1,297 |  |  | 928 |  |  | 949 |
| 4,654 |  |  | 5,270 |  |  | 3,963 |  |  | 3,816 |
Depreciation and amortization | 6,667 |  |  | 6,792 |  |  | 6,812 |  |  | 6,978 |
Total operating costs and expenses | 57,218 |  |  | 58,415 |  |  | 52,317 |  |  | 47,912 |
Operating income | 23,098 |  |  | 18,800 |  |  | 14,416 |  |  | 26,489 |
Other income (expense): |  |  |  |  |  |  |
Interest expense and other financing costs | (1,659 | ) |  | (1,669 | ) |  | (1,724 | ) |  | (1,731 | )
Interest income | 6 |  |  | 6 |  |  | 7 |  |  | 11 |
Other income, net | 15 |  |  | — |  |  | 33 |  |  | 23 |
Total other income (expense) | (1,638 | ) |  | (1,663 | ) |  | (1,684 | ) |  | (1,697 | )
Income before income tax expense (benefit) | 21,460 |  |  | 17,137 |  |  | 12,732 |  |  | 24,792 |
Income tax expense (benefit) | 7 |  |  | 7 |  |  | 13 |  |  | (55 | )
Net income | $ | 21,453 |  |  | $ | 17,130 |  |  | $ | 12,719 |  |  | $ | 24,847 |
Net income per common unit – basic | $ | 0.29 |  |  | $ | 0.23 |  |  | $ | 0.17 |  |  | $ | 0.34 |
Net income per common unit – diluted | $ | 0.29 |  |  | $ | 0.23 |  |  | $ | 0.17 |  |  | $ | 0.34 |
Weighted-average common units outstanding: |  |  |  |  |  |  |
Basic | 73,113 |  |  | 73,113 |  |  | 73,115 |  |  | 73,117 |
Diluted | 73,145 |  |  | 73,146 |  |  | 73,139 |  |  | 73,133 |
Factors Impacting the Comparability of Quarterly Results of Operations During the third quarter of 2015, the nitrogen fertilizer facility completed a major scheduled turnaround and the gasification, ammonia and UAN units were down for between 17 to 20 days each. Overall results during the third quarter of 2015 were negatively impacted due to the lost production during the downtime that resulted in reduced sales and certain reduced variable expenses included in cost of product sold (exclusive of depreciation and amortization) and direct operating expenses (exclusive of depreciation and amortization). Costs of approximately $0.4 million and $6.6 million associated with the 2015 turnaround are included in direct operating expenses (exclusive of depreciation and amortization) for the three months ended June 30, 2015 and September 30, 2015, respectively. Linde owns, operates, and maintains the air separation plant that provides contract volumes of oxygen, nitrogen, and compressed dry air to the gasifiers. During the third quarter of 2015, the Linde air separation unit experienced downtime, in excess of the downtime associated with the major scheduled turnaround discussed above, that resulted in the gasification, ammonia and UAN units being down for between 16 to 19 days each. Overall results in the third quarter of 2015 were negatively impacted due to the lost production during the downtime that resulted in reduced sales and certain reduced variable expenses included in cost of product sold (exclusive of depreciation and amortization) and direct operating expenses (exclusive of depreciation and amortization) for the three months ended September 30, 2015. The three months ended December 31, 2014 were positively impacted by a non-recurring reimbursement associated with utility costs. During the fourth quarter of 2014, the Partnership recorded a credit of approximately $3.4 million as a reduction to direct operating expenses (exclusive of depreciation and amortization). During the three months ended June 30, 2014, the gasification, ammonia and UAN units were taken down for between five to seven days each for a planned installation of a waste heat boiler and for the completion of several key tasks in order to upgrade to the pressure swing adsorption unit. Overall results were negatively impacted due to the lost production during the downtime that resulted in reduced sales and certain reduced variable expenses included in cost of product sold (exclusive of depreciation and amortization) and direct operating expenses (exclusive of depreciation and amortization). The Partnership incurred costs related to the repairs and maintenance and other associated costs of approximately $0.5 million, which were recognized in direct operating expenses (exclusive of depreciation and amortization) during the three months ended June 30, 2014.

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- Definition The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=51655806&loc=d3e765-108305 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a)-(j) -URI http://asc.fasb.org/extlink&oid=51825399&loc=d3e1280-108306 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=51655806&loc=d3e725-108305 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 6 -Section G -Subsection 1 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 302 -Paragraph a + Details
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