Net Income Per Unit (Tables)

12 Months Ended

Dec. 31, 2013

Net Income Per Unit [Abstract]

Net Income Per Unit [Table Text Block]

The calculation of net income per unit is as follows (dollars in thousands, except per unit amounts):

	Year Ended December 31,
	2013		2012
Net income attributable to partners	$	47,830	$	8,410
Less: General partner's distribution	785		110
Less: Limited partners' distribution	19,292		2,688
Less: Subordinated partner's distribution	19,199		2,688
Earnings in excess of distributions	$	8,554	$	2,924
General partner's earnings:
Distributions	$	785	$	110
Allocation of earnings in excess of distributions	172		58
Total general partner's earnings	$	957	$	168
Limited partners' earnings on common units:
Distributions	$	19,292	$	2,688
Allocation of earnings in excess of distributions	4,198		1,433
Total limited partners' earnings on common units	$	23,490	$	4,121
Limited partners' earnings on subordinated units:
Distributions	$	19,199	$	2,688
Allocation of earnings in excess of distributions	4,184		1,433
Total limited partner's earnings on subordinated units	$	23,383	$	4,121
Weighted average limited partner units outstanding:
Common units - (basic)	12,025,249		11,999,258
Common units - (diluted)	12,148,774		11,999,258
Subordinated units - Delek (basic and diluted)	11,999,258		11,999,258
Net income per limited partner unit:
Common - (basic)	$	1.95	$	0.34
Common - (diluted)	$	1.93	$	0.34
Subordinated - (basic and diluted)	$	1.95	$	0.34